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<![CDATA[PENGARUH PENGHINDARAN PAJAK, VOLATILITAS ARUS KAS OPERASI DAN UKURAN PASAR TERHADAP PERILAKU BIAYA ASIMETRIS ]]>
<![CDATA[Rahmadani Aji Putra]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The study to examine the effect of tax avoidance, operating cash flow volatility, and market size on asymmetric cost behavior. The sample used in study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during period (2015-2018). Total sample of 208 companies. Data collection using purposive sampling method analysis with linier regression. And the result of study tax avoidance has a significant negative effect on asymmetric cosh behavior, operating cash flow volatility has a significant positive on asymmetric cosh behavior, and market size has a significant negative effet on asymmetic cosh behavior.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX DAN BUSINESS MODEL TERHADAP FIRM PERFORMANCE DENGAN VALUE CREATION SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Anis Solikatun]]>;
<![CDATA[Totok Dewayanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this research is to examine the impact of some variable on firm performance, which are: 1) the impact of CGPI on firm performance; 2) the impact of business model on firm performance; and 3) value creation as moderation variable in influence of business model on firm performance.The population of this research is all company that followed CGPI ranking listed on the Indonesia Stock Exchange in the period 2014-2018. The sample is selected using purposive sampling method and acquired 85 firms. The technique of analysis used for examining the hypothesis is OLS Regresssion analysis. The result showed that CGPI and Size doesn’t affect firm performance, business models affect firm performance positively. Meanwhile, value creation positively affect the association between business model and firm performance.]]>
<![CDATA[ANALISIS PENGARUH IMPLEMENTASI ENTERPRISE RISK MANAGEMENT TERHADAP KINERJA DAN NILAI PERUSAHAAN ]]>
<![CDATA[Dinoyu, Muhammad Faiq]]>;
<![CDATA[Septiani, Aditya]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the extent of implementation of enterprise risk management (ERM) has an effect on firm performance and firm value. To measure the level of ERM implementation, the study used six components that were sourced from governance and firm operating activities. This study also used board of commissioners, the percentage of independent commissioners, firm size, leverage, return on equity (ROE), and industry classification as control variables. The population in this study consists of all public companies in the manufacturing sector listed on the Indonesia Stock Exchange from 2016 to 2018. Sampling of companies was using the purposive sampling method with a total of 103 companies used as samples in this study. This study uses multiple linear regression analysis and robust regression for hypothesis testing. The results of this study indicate that the implementation of enterprise risk management (ERM) has a positive effect on improving firm performance and firm value as measured using return on assets (ROA) and Tobin's Q.]]>
<![CDATA[PENGARUH PENGUNGKAPAN KEANEKARAGAMAN HAYATI DALAM LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN DENGAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Andika Prima Ertanta Tarigan]]>;
<![CDATA[Warsito Kawedar]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of biodiversity disclosure on firm value, with corporate governance as moderating variable. Independent variable used in this study is biodiversity disclosure which is proxied by biodiversity disclosure index (BDI). Dependent variable used in this study is firm value, which is proxied by Tobin’s Q. Meanwhile, the variable that moderates the relationship between disclosure of biodiversity to firm value is corporate governance, which is proxied by independent commissioners’ percentage and audit quality This study used purposive sampling method to select sample from the population. Based on this method, 66 samples of companies that listed on the Indonesia Stock Exchange and published their sustainability report on GRI website during 2014-2017 were obtained. Hypotheses testing is done by using multiple regression analysis. The results obtained in this study indicates that biodiversity disclosure has a significant positive effect on firm value. Meanwhile, corporate governance that moderates the relationship between biodiversity disclosure and firm value do not have a significant effect. Thus, it can be concluded that the influence between biodiversity disclosure in the sustainability report and firm value does not require moderation of corporate governance, that are proxied by using independent commissioners’ percentage and audit quality.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN, DEWAN KOMISARIS, LEVERAGE, DAN POLITICAL VISIBILITY TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA ]]>
<![CDATA[Amaryllia Sari Kartika]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to test the factors that can affect corporate social responsibility disclosure. The dependent variable of this study is corporate social responsibility which is measured using GRI G-4 Standard. The independent variables of this study are environmental performance, the board of commissioner, leverage, and political visibility. Political visibility variable is proxied by company size and industry type. The population of this study are all of the manufacture companies listed in Indonesia Stock Exchange (BEI) in 2016-2018. This study used purposive sampling method. Total samples are 99 companies. The research model was tested using multiple regression. The result of analysis showed that the environmental performance, the board of commissioner, and company size which is a proxy of political visibility have significant impact on corporate social responsibility disclosure, while leverage and industry type which is a proxy of political visibility did not significantly affect the corporate social responsibility disclosure.]]>
<![CDATA[THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND VOLUNTARY DISCLOSURE ON INFORMATION ASYMMETRY ]]>
<![CDATA[Faishal Adani Farras]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Financial statement is very important as a source of financial information of a company to internal and external stakeholder. However, information in the company is not shared fairly to external parties. The situation where internal parties in the company received more information than external parties is called information asymmetry. The implementation of good corporate governance and voluntary disclosure hypothetically influence the information asymmetry based on some previous research.Thus, this study aims to examine how the implementation of good corporates governances and voluntary disclosure effecting the information asymmetry. This study will be using 87 companies as the sample from 2016-2018. The companies used in this study consist of trading, investment and services company from Indonesian Stock Exchange. The result of this study shows that good corporate governance and voluntary disclosure are positively effects the information asymmetry.]]>
<![CDATA[PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN RISIKO TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia 2017-2018) ]]>
<![CDATA[Kusumastuti, Isna Neysa]]>;
<![CDATA[Ghozali, Imam]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the effect of Good Corporate Governance mechanism and risk disclosure on company performance. The dependent variable in this study is the financial performance of an accounting-based company as measured by return on assets, while the independent variables in this study are the number of board meetings, the financial expertise of the audit committee, the size of public accounting firm, the size of the risk monitoring committee, and the level of risk disclosure.The populations in this study consists of banking sector financial companies on the Indonesian Stock Exchange for the period 2017-2018. Sample determined with purposive sampling method. The total sample of this research is 74 companies.This study uses multiple regression analysis with SPSS software for hypothesis testing. The results of this study indicate that the audit committee's financial expertise and level of risk disclosure have a positive effect on the company's financial performance. While the number of board of commissioners meetings, the size of public accounting firm, and the size of the risk committee as measured by the number of risk monitoring committee meetings does not affect the company's financial performance.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) ]]>
<![CDATA[Karima Anisa Safitri]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the factors that affect the company’s tax avoidance using effective tax rate as an indicator. There are several factors used in this research consisted of corporate social responsibility disclosure, profitability, leverage, capital intensity and firm size. The purpose of this study is to empirically examine whether the corporate social responsibility disclosure, profitability, leverage, capital intensity and firm size affect the tax avoidance in manufacturing companies listed in Indonesia Stock Exchange. The analysis technique that being used to test the hypotheses is multiple linear regression analysis.The result shows that corporate social responsibility disclosure has positive significant on tax avoidance, profitability has negative significant on tax avoidance. Meanwhile, leverage, capital intensity and firm size has no significant influence on tax avoidance.]]>
<![CDATA[ANALYSIS OF THE SUSTAINABILITY REPORTING IN ORDER TO EVALUATE SUSTAINABLE PERFORMANCE AND THE RELATION BETWEEN GETTING AN AWARD IN THE FIELD OF RISK MANAGEMENT OF SUSTAINABILITY IN BANKING SECTOR ]]>
<![CDATA[Shafara Aulia Shita Ananta]]>;
<![CDATA[Rob G. Berkhof]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[In recent years, companies have changed their perspective from initially only thinking about profits to developing on the triple bottom concept, which has three important things, namely profit, social, and environment. This concept is also an issue in the implementation of the internal control system in the sustainability side, including the financial sector, particularly in the Bank Industry. This concept also makes Priority Banks in Indonesia begin to be required to report the results of their sustainable performance with sustainability reports. With this new and still developing concept, it is necessary to have a little experience and guidance in Indonesia on the implementation of sustainability reporting which is expected to report sustainable performance to be optimal from an internal control system in terms of sustainable performance at the Bank in Indonesia. This study aims to analyse what factors are agreed in terms of sustainability reporting in terms of optimizing sustainable performance in the Bank Industry. All interpretations of the analysis, findings and conclusions expressed in this thesis aim to provide in-depth information on the Bank Industry in Indonesia and also all other Banks that need further information on this issue about how to optimize sustainable performance with sustainability reports, and the decision to participate in awards on the sustainable side.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Shofiyatul Masithoh]]>;
<![CDATA[Totok Dewayanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of the number of members of the board of commissioners, seats of independent commissioners, the frequency of board members’ meetings as an independent variable on company performance in the manufacturing sector in Indonesia. Company performance as the dependent variable is measured by and ROA (Return On Asset).The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for public companies. Consisting of manufacturing companies listed on the Indonesia Stock Exchange in the period 2017. The sampling method in this study was purposive sampling with certain criteria. The number of samples used in this study were 129 samples. Data analysis in this study uses descriptive analysis, testing classic assumptions, multiple regression analysis, and testing hypotheses.The results of the analysis of this study indicate that the number of commissioners and independent commissioners has no effect on company performance. While the frequency of board members’ meetings has a positive and significant effect on company performance.]]>
