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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 26 Documents
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Search results for , issue "Volume 9, Nomor 3, Tahun 2020" : 26 Documents clear
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN Maulida Nur Safriani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to discuss the effect of Environmental, Social, Governance (ESG) disclosure on firm performance, using control variable such as financial leverage and total assets. The variables used in this study are the dependent variable (operational performance, financial performance, and market performance), the independent variable (ESG disclosure), and control variables (financial leverage and total assets). The population in this study is non financial companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 44 companies for the four years obtained (2015-2018). The analytical method used in this study is multiple regression analysis. In addition, the statistical technique used to test the hypotheses proposed in this study is panel data. The results of this study indicate that ESG disclosure have a positive and significant effect on operational and financial performance, while ESG disclosure haven’t a positive and significant effect on market performance.
DETERMINAN TRANSPARANSI INFORMASI KEUANGAN PADA LAMAN RESMI PEMERINTAH DAERAH PROVINSI DI INDONESIA TAHUN 2016-2018 Ekrak Puji Lestari; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the effect of components of characteristics, complexity and quality of financial statements on the transparency of regional financial information. The dependent variable in this research is the transparency of regional financial information on the website of regional government in Indonesia in 2016-2018 which is proxied by the accessibility index of the official government website. The sample used in this transparency study was 33 provincial governments for three years in a row. The research hypothesis testing was performed using panel data regression analysis with Eviews 10 software. This research results show that only the OPD variable has a significant effect on the transparency of regional financial information. While the size of the local government, the level of dependency, population and the results of BPK's audit opinion are positively related which do not have a significant influence on the transparency of regional financial information. This research also proves that the number of findings in the regional government financial statements has a negative and not significant effect on transparency on the official website of the local government.
PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK EARNINGS MANAGEMENT (Studi Kasus pada Universitas Diponegoro) Nurul Khanifah; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to find out whether there is a perception difference in Diponegoro University students toward earnings management practice based on 5th and 7th term and based on gender. The method for gathering data is questionnaires, in which data is gathered by  a  series  of  written  questions  answered  by  participants.  Students  asked  for  response samples are those who have learned Business Ethics, Cost Accounting, Management Accounting, Auditing 1,  Auditing 2 and Theory Accounting. The total of participants are 100 Accounting students. Two-Way ANOVA is used as an analytical device.The  results  are  as  follows:  1.)  First  test  results  shows  that  there  is  significant perception difference in students who have learned Business Ethics, Cost Accounting, Management Accounting, Auditing 1, Auditing 2 and Theory Accounting. 2.) Second test result shows that there is significant difference between male and female students.
PENGARUH KONEKSI POLITIK TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS Nofi Sulistyowati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is to examine the effect of political connections on environmental performance and profitability. The variables used in this study are independent and dependent variables. Political connections as a independent variables. The dependent variable are environmental performance and profitability. The population in this study is companies listed on the Indonesia Stock Exchange in 2018. The sampling method used in this reseach is purposive sampling. Based on the sampling method used, there were 88 samples. The analytical method used in this study was ordinal logistic regression analysis and simple linear regression analysis. The results of the reseacrh show that political connections affect environmental performance. That means, companies that have political connections tend to have good environmental performance. Similarly, the results of the effect of political connections on profitability show the same. It also means that companies with political connections also have a high level of profitability.
PENGARUH LEVERAGE, SALES GROWTH, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Wina Anindya; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of leverage, sales growth, company size and profitability on earnings management. The population in this research is all the companies in the manufacturing sector on the Indonesia Stock Exchange during period 2016 to 2018. This research use the sampling data of 41 firms. The sampling is based on the method of purposive sampling. The research is a quantitative research using classic assumption test and multiple linear regressions analysis.The result of this research shows that proportion of leverage, size, and profitability have no significant effect on earning management. While sales growth has a significant positive effect on earning management.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA SUKARELA Sindy Lolita Sinaga; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of audit committee characteristics on voluntary ethics disclosure. The independent used in this study are expertise of audit committee members, frequency of meeting of audit committee, audit committee size, audit committee tenure and multiple directorships of audit committee members while the dependent variable used in this study is voluntary ethics disclosure. The population in this study consists of all companies listed on the Indonesian Stock Exchange in 2018. Sample of this study is obtained by using purposive sampling method and there are 90 samples that fulfill the criteria. This study uses a multiple regression analysis. The results of this study indicate that only two audit committee characteristics that is frequency of meeting and multiple directorship were significantly related with the voluntary ethics disclosure, while expertise, size and tenure were not significantly related with the voluntary ethics disclosure.

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