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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 1,889 Documents
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DETERMINAN SUSTAINABILITY REPORT DAN PENGARUH TERHADAP NILAI PERUSAHAAN Rizal Restu Wicaksono; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability reporting disclosure is one of issue which large companies concern about nowadays due to increasing company awareness to create value for its operational activities. This aim of this study is to analyze the determinants of sustainability report and its effect to firm value.This study examines the sustainability practices in the sustainability report of public listed companies in Indonesia Stock Exchange, specifically non-financial corporation, for the year 2014-2017. Based on the purposive sampling method there are 20 companies which meet the sampling criteria. The GRI G4 index is used to pull out broad reports of sustainability report. The analytical method used are multiple regression analysis and sobel test for path analysisPartial hypothesis test show that firm size has negative effect on sustainability report disclosure. report. Industry type and growth opportunity has positive effect on sustainability report disclosure.However, leverage, profitability, and liquidity have no effect on sustainability report disclosure. The result of indirectly test showed that firm characteristics which are firm size, industry type, leverage, profitability, liquidity, and growth opportunity have no significant effect on firm value through financial distress as an intervening variable and sustainability report is not proven as an intervening variable.
PENGARUH KINERJA PERUSAHAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan yang Mengeluarkan Sustainability Reporting dan Terdaftar pada Bursa Efek Indonesia Periode 2014 - 2018) Nelly Nuraeni; Darsono Darsono
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and test the effect of company performance, independent commissioners, and managerial ownership on disclosure of sustainability reporting. Sustainability reporting as the dependent variable of the study was measured using 91 indicators based on GRI G4. Company performance includes company size, profitability, corporate growth leverage, the effectiveness of independent commissioners, and managerial ownership as independent variables.This study uses secondary data in the form of annual reports and sustainability reports obtained through the company's website and the Indonesia Stock Exchange (IDX). This research uses purposive sampling method. The populations of this study are all companies listed on the Indonesia Stock Exchange in 2014-2018. A total of 213 companies were selected as research samples from a total population of 2,705 companies during 2014-2018. The analytical method used in this study is a multiple linear regression analysis.The test results show that the independent commissioner has a positive and significant effect on the disclosure of sustainability reporting. Managerial Ownership and Company Size have a negative and significant effect on disclosure of sustainability reporting, while profitability, leverage, and company growth have no effect on disclosure on sustainability reporting.
PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT EKSTERNAL TERHADAP TINDAKAN MANAJEMEN LABA Fitria Kusumaningtyas Wijayanti; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the relationship between the audit committee and the interaction between the audit committee with the quality of the external audit on earnings management in manufacturing industry companies listed on Indonesia Stock Exchange in 2017 and 2018. The dependent variable used in this study is earnings management. The independent variable used is the expertise of the audit committee. Furthermore, the moderating variable in this study is the quality of the external audit which is proxied by the reputation of the auditor and auditor industry specialization. The control variables to maintain the relationship between the independent and dependent variables used are firm size and leverage.This study uses secondary data from annual reports and financial statements of manufacturing industry companies listed on the Indonesia Stock Exchange in 2017 and 2018. The sampling method used was purposive sampling. The sample in this study consists of 212 companies. Multiple linear regression analysis is the analysis used to test the hypothesis in this study.The test results in this study indicate that the audit committee has a negative effect on earnings management, the interaction between the audit committee and the auditor's reputation has no effect on earnings management and the interaction between the audit committee and the auditor industry specialization has a negative effect on earnings management.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP FEE AUDIT Yolanda Bella Agnesia; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to discuss the effect of corporate governance and executive compensation on audit fees in developing countries. The variables used in this study are the dependent variable (audit costs), the independent variable (executive compensation, board independence and board ownership), moderation variables (audit risk) and control variables.The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 45 companies for the three years obtained (2016-2018). 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 executive compensation, board ownership have a positive and significant effect on audit fees, and audit risk strengthens the relationship between executive compensation and audit fees. While, board independence is not significantly influence the audit costs.
PENGARUH TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018) Ayu Anggreni Siregar; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current Effective Tax Rate. The independent variables are executive compensation, executive character, company size, institutional ownership, boards of  independent commisioners’ proportion, audit committee and audit quality. The dependent variable is Tax avoidance. The hypothesis testing used multiple regression analysis method with secondary data obtained by judgment sampling method . The samples of this study were 142 data from manufacturing companies listed in Indonesian Stock Exchange and published annual report period 2015 – 2018. The result of this study show that executive compensation, boards of independent commisioners’ proportion , audit committee has a positive effect on tax avoidance in partial but the executive compensation, executive character, company size, institutional ownership, boards of  independent commisioners’ proportion, audit committee and audit quality have simultaneous effect to define tax avoidance.
PENGARUH KEBERADAAN KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2016 - 2017 Nyimas Melia W; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of audit committees and external auditors such as PwC, Deloitte, KPMG and EY on the quality of earnings management. Size and leverage are used as control variables. The population in this study were all companies listed on the Indonesia Stock Exchange in 2017. The sampling method in this study was purposive sampling. The total number of samples in this study was 233 data, but after going through the data processing stage there were 29 outlier data that had to be excluded from the study sample. Thus, the total number of final samples worth observing is 204 data. Variables of earnings management, audit committee, external audit and interactions between the audit committee and external audit were analyzed by Ordinary Least Square regression The analysis shows that the audit committee and external audit have a significant effect on earnings management. All have a significant negative effect. However, the interaction between the audit committee and external audit has a significant positive effect on earnings management. These results indicate that the two supervisory mechanisms that function together within the company actually show the potential to improve earnings management.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA BANK ISLAM DI INDONESIA Hanifah Hanifah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposive of this research is to assess the measurement of the Corporate Governance quality of Islamic Banks and its effect on financial performance. The dependent variable is financial performance that consists of return on asset (ROA) and return on equity (ROE). while the independent variables are the effectiveness of Board of Commissioner, the effectiveness of Audit Commite, and the effectiveness of Shariah Supervisory Board. This research uses multiple regression analysis method with secondary data obtained by purposive sampling method. Research data is secondary data from financial statements and annual reports of Islamic Banks in Indonesia  from 2009-2018.The results of this reasearch is indicate there’s a relation between corporate governance and financial performance.
PENGARUH RISIKO KREDIT, RISIKO PASAR, RISIKO LIKUIDITAS, DAN RISIKO MODAL TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Dhynandra Windasari; Agus Purwanto
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of credit risk, market risk, liquidity risk, and capital risk to stock return using firm size as moderating variable. credit risk, market risk, and liquidity risk are independent variables. Dependent variable of this research is stock return. Moderating variable that used in this research is firm size. The population of this research consisted of banks listed on Indonesia Stock Exchange for the period 2013-2017. The sampling using purposive sampling method and the final sample is 141 samples. This research used multiple regression analysis and moderated regression analysis (MRA) by absolute residual value for test hypotheses. The research result reveals that credit risk, and capital risk were not affecting on stock return. Meanwhile, market risk and liquidity risk negatively affected on stock return. In addition, firm size can moderated the effect of market risk on stock return, but cannot moderate the effect of credit risk, liquidity risk and capital risk on stock return.
PENGARUH KAP SPESIALIS INDUSTRI, KAP BIG FOUR DAN MASA PERIKATAN AUDITOR TERHADAP MANAJEMEN LABA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA TAHUN 2016 Fathoni, Rialdi Fuad
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of audit quality on earnings management with the effectiveness of the audit committee as a moderating variable. Proxies used for audit quality in this study are industry specialist auditors, KAP big four, and auditor engagement period. This study uses a total sample of 183 non-financial companies listed on the Indonesia Stock Exchange in 2016. The data used in this study are secondary data containing data regarding the date of publication of the company's financial statements on the IDX website and annual reports of companies listed on the IDX 2016. The procedure for selecting samples uses the purposive sampling method and uses multiple linear regression analysis as a data analysis technique in this study. Statistical test results show that the big four KAP which is moderated by the effectiveness of the audit committee has a negative effect with a coefficient value - 0.00 and significant with a probability value of 0.04 on earnings management. However, industry specialist auditors that are moderated by the effectiveness of the committee have a positive effect with a coefficient of -0.00 and are not significant with a probability value of 0.98 and the engagement period of the auditor moderated by the effectiveness of the audit committee has a negative effect with a coefficient of -0.00 and is insignificant with a probability value of 0,29 towards earnings management.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Khairani Erlien Nurliasari; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relationships between audit committee characteristics (independent audit committee, audit committee's financial expertise, audit committee meetings frequency and tenure of the audit committee) on the likelihood of fraudulent financial reporting.           This study uses secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was taken using a purposive sampling, and categorized into two group based on the calculation of the Beneish M score model namely 101 non-fraud companies and 130 fraud companies. Data analysis includes descriptive statistic, multicollinearity and logistic regression.            The results of this study indicate that the audit committee financial expertise, audit committee meetings frequency and the tenure of audit committee have a significant negative effect on fraudulent financial reporting while the independent audit committee has a non-significant negative relationship on fraudulent financial reporting.

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