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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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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND VOLUNTARY DISCLOSURE ON INFORMATION ASYMMETRY Faishal Adani Farras; Faisal Faisal
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN RISIKO TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia 2017-2018) Kusumastuti, Isna Neysa; Ghozali, Imam
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
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) Karima Anisa Safitri; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

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.
ANALISIS PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN PADA MANAJEMEN LABA (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2018) Valeria Natasha; 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 corporate social responsibility disclosure and corporate governance on earnings management in non-financial companies listed on the Indonesia Stock Exchange in 2018. The corporate governance variables used are managerial ownership, audit committee, and independent of board commissioners. The theory used in this study is agency theory.The data used in this research are secondary data using a purposive sampling method as a method of determining the sample, this research obtained 247 companies as a sample. This study used multiple linear regression analysis to test the hypotheses.The results of this research  successfully demonstrated that disclosure of corporate social responsibility, managerial ownership, and independent of board commissioners has a significant negative effect on earnings management. However, this study did not find a relationship between the audit committee and earnings management.
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERBANDINGAN PERUSAHAAN YANG TERKONEKSI DAN TIDAK TERKONEKSI POLITIK Fitri Nur Indahsari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between financial performance and earnings management actions by comparing companies that are have politically connected & not connected. Company performance is the result of company work that explains the company's financial operating activities. The company's financial capability can be seen from the profits obtained and presented in the company's financial statements. The results of this study will show whether the company's financial performance is related to earnings management actions in companies that are have politically connected & not connected. This study used secondary data which was annual reports retrieved from Indonesia Stock Exchange (IDX) website. This study used purposive sampling method. Population in this study were company listed on the Indonesia Stock Exchange in 2017-2018. The research method used in this study was linear regression. This study used stakeholder theory and agency theory to formulate hypotheses that lead to the results of the analysis. The results showed that financial performance had a significant effect on earnings management for a sample of all companies. Meanwhile, the results of the research on financial performance for companies that were have politically connected and not connected had no significant effect on earnings management. The results of this study also indicate that the value of corporate financial performance and earnings management for companies with have political connections is higher than for companies that are not have politically connected.
PENGARUH KONSERVATISME AUDITOR TERHADAP MANAJEMEN LABA DAN OPINI GOING CONCERN Elsa Hidayati Fajriyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

This research purpose is to analyze the effect of auditor conservatism (the audit firm size) on earnings management (discretionary accrual absolute) and going concern opinion. Some control variables that used in this research are tobin’s q, size, leverage, return on assets, market-to-book value, age, sales growth, dan cash flow from operation. This research uses quantitative method by using multiple linear regression analysis and logistic regression analysis. The population in this research is all minning sectors firm listed in the Indonesia Stock Exchange from 2014 - 2018. The sample is selected using purposive sampling method  and outlier test, and acquired 130 samples. The result showed that the auditor conservatism effect significantly on tax aggressiveness. Meanwhile, the auditor conservatism does not significantly influence on the relationship between earnings management and going concern opinion.
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 Shafara Aulia Shita Ananta; Rob G. Berkhof
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

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.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Shofiyatul Masithoh; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

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.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN ANALISIS BENEISH M-SCORE PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018 Rifka Ayu Annisa; Imam Ghozali
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

This study aims to examine the detection of financial statement fraud using Beneish M-Score analysis. The dependent variable used in this study is Beneish M-Score. While, Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Selling, General and Administrative Index (SGAI), Total Accruals to Total Assets (TATA), and Leverage Index (LVGI) are used as independent variables. The data used in this study is secondary data. The sample of this study was taken using a purposive sampling method with a sample of 206 companies listed on Indonesia Stock Exchange in 2017-2018 and classified as manipulator based on the Beneish M-Score calculation. The analysis technique used to test the hypotheses is multiple linear regression analysis. Empirical results of the study showed that as many as 222 companies or 46.6% the sample were classified as manipulators, while 254 or 53.4% of the other companies were classified as non-manipulators. The study also found that DSRI, GMI, AQI, SGI, DEPI, and TATA had a positive and significant effect and that LVGI had a negative and significant effect on the Beneish M-Score. Meanwhile, SGAI did not have significant effect on Beneish M-Score.
PENGARUH KONFLIK AGENSI TERHADAP PROFITABILITAS PERUSAHAAN KELUARGA DENGAN NON-FAMILY AFFILIATED MANAGEMENT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keluarga di Bidang Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Chikita Juniarti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
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Abstract

The purpose of this research is to examine the impact of agency conflicts on family firm’s profitability, which are: 1) the impact of PA conflicts on family firm’s profitability; and 2) the impact of PP conflicts on family firm’s profitability. This research also examines the moderating impact of non-family affiliated management on the initial relationship between each type of agency conflict and family firm’s profitability. The dependent variable that is used in this research is profitability, while the independent variables that are used in this research are PA conflicts and PP conflicts. The number of sample in this research are 192 samples taken from 64 family firms in manufacturing sector that are listed on the Indonesia Stock Exchange during the period of 2016-2018. The data used in this research are secondary data that were selected using purposive sampling method taken from the said firms’ annual reports. The technique of analysis used to examine the hypothesis was OLS regression analysis. The empirical results of this research show that PA conflicts affect family firm’s profitabilty positively, while PP conflicts affect family firm’s profitabilty negatively. The results also show while non-family affiliated management enhances the positive impact of PA conflicts on family firm’s profitability, it has no moderating impact on the initial relationship between PP conflicts and family firm’s profitability.

Page 128 of 189 | Total Record : 1889

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