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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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PENGARUH PENGHINDARAN PAJAK, VOLATILITAS ARUS KAS OPERASI DAN UKURAN PASAR TERHADAP PERILAKU BIAYA ASIMETRIS Rahmadani Aji Putra; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
PENGARUH AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Industri Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018) Pearlytha Mayling; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Reputation on audit report lag and the impact of auditor industry specialization on the association between audit tenure and audit report lag. The dependent variable used in this study is the audit report lag. Audit tenure and Accounting Public Firm’s Reputation used as independent variables. This study also used the auditor industry specialization as a moderating variable. The sample in this study consists of 357 companies which included in the Service Industry that listed on the Indonesia Stock Exchange in the period 2016-2018. The data used in this study was secondary data and selected by using proportionate stratified random sampling. The technique of analysis that used to examine the hypothesis was multiple regression analysis Based on this study, the results show that audit tenure has a negative significant influence on audit report lag and Accounting Public Firm’s reputation has no significant influence on audit report lag. This study results also show that the auditor industry specialization has a moderating effect on the association between audit tenure and audit report lag.
PENGARUH UKURAN DEWAN DIREKSI, KOMISARIS INDEPENDEN, KERAGAMAN GENDER, DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 2017-2019) Bill Hudha; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence on the effect of board size, proportion of independent commissioners, gender diversity and executive compensation on tax avoidance. Corporate tax avoidance is measured using the effective tax rate (ETR). This study uses quantitative research methods using multiple linear regression analysis. The population of this study is all companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange from 2017 to 2020. The sample was selected using a purposive sampling method and obtained 117 companies.         The results of the test show that gender diversity has a significant effect on tax avoidance, while board of directors size, the proportion of independent commissioners and executive compensation do not have a significant effect on tax avoidance.
PENGARUH KINERJA LINGKUNGAN, KINERJA KEUANGAN, FIRM SIZE, DAN FIRM VALUE TERHADAP ENVIRONMENTAL INFORMATION DISCLOSURE Nora Akhsa; Darsono Darsono
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the effects of environmental performance, financial performance, firm size, and firm value on environmental information disclosure in manufacturing and mining firms in Indonesia. Measurement of Environmental Information Disclosure based on Indonesian Environmental Reporting Index (IER). There are 35 items to detect Environmental Information Disclosure through the annual report. Population in this research were a manufacturing and mining company that listed on the Indonesia Stock Exchange in 2016-2018 consistently. Purposive sampling was used as a sampling method and obtained 105 companies as a samples. The analysis tool used is multiple linear regression. The result show that environmental performance, firm size, and firm value has a positive effect on environmental information disclosure. Whereas, financial performance which consists of profitability and leverage  does not affect on environmental information disclosure.
PENGARUH MODAL INTELEKTUAL DAN INTERNASIONALISASI TERHADAP ADOPSI PELAPORAN TERINTEGRASI DI INDONESIA Arvita Kusuma; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

The aim of this study is to examine the effect of intellectual capital and internationalization on the adoption of integrated reporting in Indonesia. The dependent variable in this study is adoption of integrated reporting in Indonesia. The independent variables in this study is intellectual capital, measured by the Modified Value Added Intellectual Capital Coefficient (MVAIC) proxy, and internationalization is measured by the cross-listing proxy. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples used were 195 companies using purposive sampling method. In this study there are two control variables, company size (measured by the natural logarithm of total assets) and leverage. The data processing program uses SPSS (Statistics Product and Service Solutions) version 23. The analytical method used in this study is multiple linear regression test. The results showed that intellectual capital had a significant influence on the adoption of integrated reporting. Meanwhile internationalization had no significant influence on the adoption of integrated reporting.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX DAN BUSINESS MODEL TERHADAP FIRM PERFORMANCE DENGAN VALUE CREATION SEBAGAI VARIABEL MODERASI Anis Solikatun; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

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.
ANALISIS PENGARUH IMPLEMENTASI ENTERPRISE RISK MANAGEMENT TERHADAP KINERJA DAN NILAI PERUSAHAAN Dinoyu, Muhammad Faiq; Septiani, Aditya
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

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.
PENGARUH PENGUNGKAPAN KEANEKARAGAMAN HAYATI DALAM LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN DENGAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI Andika Prima Ertanta Tarigan; Warsito Kawedar
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

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.
ANALISIS DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN FRAUD DIAMOND (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI pada Tahun 2016 – 2018) Arifiandhita Salsabila Istiyanto; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
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Abstract

This research aims to analyze and provide empirical evidence of the influence of elements of diamond theory fraud on the potential of financial statement fraud. The independent variables of this study are financial stability, financial targets, audit committee financial expertise, ineffective monitoring, rationalization, and capability. The dependent variable of this study is the potential of financial statement fraud.The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016 – 2018. Sampling was carried out using a purposive sampling method, so that a sample of 74 companies was obtained with 171 research data. The analytical method used is multiple linear regression analysis.The results of this study indicate that financial stability and financial target have a positive and significant effect on the potential of financial statement fraud, the financial expertise of the audit committee and changes in the board of directors have a negative and significant effect on the potential of financial statement fraud, and ineffective monitoring and audit opinion have no effect on the potential of financial statement fraud.
PENGARUH KINERJA LINGKUNGAN, DEWAN KOMISARIS, LEVERAGE, DAN POLITICAL VISIBILITY TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA Amaryllia Sari Kartika; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

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.

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