cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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 1,889 Documents
 123   124   125   126   127 
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018) Faisal, Ghozy Nur; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.725 KB)

Abstract

This study aims to empirically examine the Effect of Good Corporate Governance and Corporate Social Responsibility Mechanisms on Financial Performance with Earnings Management as a Mediating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sample of this study consisted of 91 companies listed on the Indonesia Stock Exchange (BEI) for the year 2018. The data used in this study were secondary and election data The sample uses a purposive sampling method. The analysis model uses partial least square analysis. The results of this study indicate that the GCG mechanism has a positive effect on financial performance, CSR has a positive effect on financial performance, the GCG mechanism has a negative effect on earnings management, CSR has a negative effect on earnings management, earnings management has a negative effect on financial performance, earnings management can partially mediate the effect of the GCG mechanism on financial performance, and earnings management can mediate partial CSR on financial performance.
PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Semarang) Dea Rahma Novitasari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.906 KB)

Abstract

This study aims to obtain empirical evidence regarding the implementation of regional financial management supervision in the Semarang City Regional Work Unit (SKPD), both partially and simultaneously totaling 46 SKPD. The population in this study is the Semarang City Regional Performance Unit. Source of data used for the research is primary data which is quantitative research obtained from questionnaires and using the saturated technique. Analysis of the data in this study uses descriptive statistical analysis, classic assumption tests, and multiple linear regression. The result of the analysis of the study shows that internal control and regional financial management had a positive and significant effect on the performance of local governments.
PENGARUH KEBERADAAN ANGGOTA DEWAN WANITA TERHADAP AGRESIVITAS PAJAK Rakai Wastu Demos; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.394 KB)

Abstract

The purpose of this research is to examine the influence of female board members with tax aggressiveness. Independent variables used in this research are the presence of female inside board of directors and the presence of female inside board of supervisors. Dependent variable in this research is tax aggressiveness. This research used four control variables, they are profitability, leverage, company size, and board ownership.This research population was manufacture companies listed on Indonesian Stock Exchange during 2015-2018. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 51 companies.  Data then analyzed using ordinary least square regression. This research showed that the presence of female board of directors members are positively and insignificantly related to tax aggressiveness. Meanwhile the presence of female board of supervisors members are negatively and insignificantly related to tax aggressiveness.
ANALISIS PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN Fahmi Mumtazah; Agus Purwanto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.313 KB)

Abstract

This study aims to empirically examine the relation between financial performance, environmental disclosure and firm value. The independent variables in this study are NPL, LDR, GCG, ROA, CAR and environmental disclosure. The dependent variable used in this research is Tobin’s Q. This study uses secondary data from financial statements of bank companies listed on Indonesia Stock Exchange in 2013-2017. The sampling method used is purposive sampling and the number of sample is 75 banks. This research using multiple regression analysis.The result of this study shows that GCG and ROA has positive effect on Tobin’s Q, LDR has negative effect on Tobin’Q, NPL, CAR and environmental disclosure has no significant effect on Tobin’s Q.
PENGARUH KECERDASAN INTELEKTUAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI AUDITOR SEBAGAI PEMODERASI (Studi Empiris pada Auditor KAP di Semarang) Faizah Nur Oktavianna; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.049 KB)

Abstract

This study aims to analyze the effect of intellectual intelligence on audit quality by moderating auditor independence. This research was conducted on auditors working at the Semarang Public Accountant Office. There are two hypotheses in this study, including the influence of intellectual intelligence on audit quality and auditor independence moderates the influence of intellectual intelligence on audit quality. This study uses primary data obtained from the results of distributing questionnaires at the Semarang Public Accountant Office. The sampling method in this study is random sampling. This study uses a moderating regression analysis technique with a test of the absolute value difference. The result of this study indicate that the intellectual intelligence has a positive effect on audit quality. The result of the study shows that auditor independence has a positive effect to moderate the influence of intellectual intelligence on audit quality.
PENGARUH KEMAMPUAN MANAJERIAL TERHADAP PENURUNAN NILAI GOODWILL (GOODWILL IMPAIRMENT) (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2017) Silvia Anke Siregar; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.378 KB)

Abstract

The objective of this study is to examine the effect of managerial ability with goodwill impairment loss. The loss of goodwill impairment testing is measured by the loss from previous year of goodwill. Managerial ability is measured by finding the value of efficiency of the manager to maximizing the revenue. This study uses secondary data from annual report of non financial companies listed on the Indonesia Stock Exchange for the period 2014-2017. Based on the purposive sampling method, this study obtained 152 observations. The data were analyzed using tobit regression. The result shows that managerial ability has a negative significant effect on the goodwill impairment loss. This result suggests that the lower the managerial ability is, the the higher the possibility of goodwill impairment occurs.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN & MODEL BISNIS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Aryandra Anantama; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.065 KB)

Abstract

The aim of this study is to examine the role of board compositions, blockholder ownership and business model on intellectual capital disclosure. This study uses firm size, leverage and return on asset as a control variable.The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research are 225 companies.This study used multiple regression analysis for hypotheses testing. The results of this study shows that board size, blockholder ownership and business model has positive and significant effect on intellectual capital disclosure. This study also shown that board independence has positive but insignificant effect on intellectual capital disclosure.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE VALUE DENGAN VARIABEL MODERASI STOCK RETURN DAN FINANCIAL PERFORMANCE Nathalia Nathalia; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.766 KB)

Abstract

The purposive of this research is to examine impact of good corporate governance on corporate value with moderation variables stock return and financial performance. This research uses partial least square analysis method with secondary data obtained by purposive sampling method. Research data is secondary data from ICMD, financial statements and annual reports of firm that listed in LQ45 index on the Indonesia Stock Exchange in 2016-2018 and stock price data obtained from Yahoo Finance website. The results of this reasearch is indicate a positive influence between good corporate governance on corporate value. While the results of research that has been done also shows a positive influence between good corporate governance on corporate value with moderation variables are stock return and financial performance.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017) Hafiz Gavra Niranda; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.461 KB)

Abstract

In the financial statements, management often manipulates the numbers so that it shows the company's performance as if good, even though the company is actually not in good condition. Management does this so that investors continue to trust and attract other investors to want to invest in the company. The behavior called earnings management is a deviation in the financial statements carried out by management, one of which concerns the level of earnings presented in the financial statements.            The purpose of this study is to examine whether earnings management is influenced by several factors such as previous year's earnings performance, audit quality, audit committee, and firm size. The control variable of this study uses absolute total accruals, return on assets, investments, and cash flow operations. The sample used in this study was 190 annual financial reports from 95 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. The method used for this research is purposive sampling. The results of this study indicate that the audit quality has a significant negative effect on earnings management, and the audit committee has a significant positive effect on earnings management. While the previous year’s earnings performance has not a significant positive effect on earnings management, and the firm size has not a significant positive effect on earnings management.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI DI INDONESIA Devi Ayu Novita Fadilla; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.672 KB)

Abstract

The purpose of this research is to examine the effect of corporate governance mechanism, such as board size, board independence, external auditor type, and ownership structure on accounting conservatisme in Indonesian companies. The data used in this research were obtained from company’s financial and non-financial statements and analyzed using multivariate regression techniques. All the Kompas 100 companies in January 2019 were considered, but excluding financial and utility firms. Other companies whose financial and/or governance data were not found were also excluded. Total sample in this research was 50 companies. The results of this research indicate that corporate governance is positively associated with accounting conservatism.

Page 125 of 189 | Total Record : 1889

 123   124   125   126   127 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue