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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 JENIS INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, DAN KEPEMILIKAN PEMERINTAH TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA (Studi Empiris Pada Perusahaan Sektor Non Keuangan yang teratat di Bursa Efek Indonesia (BEI) 2015-2017) Byantra Gunawan; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to determine the effect of industry type, company size, profitability and ownership on government disclosure of greenhouse gas emissions in non-financial companies listed on the Indonesia Stock Exchange (IDX).This research uses a quantitative method. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2015 - 2017. The samples of this study used a purposive sampling method. The number of samples in this research is 19 companies.Data analysis uses multiple linear regression. The results of this analysis prove that the type of industry, company size, profitability does not affect the disclosure of greenhouse gases. However, government ownership has a significant effect on the disclosure of greenhouse gases.
PENGARUH KUALITAS AUDIT, VOLUNTARY DAN TIMELY DISCLOSURE TERHADAP BIAYA UTANG Nadia Yuli Widyastuti; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this reasearch is to analyze the effect of audit quality, voluntary disclosure and timely disclosure on cost of debt, using control variable such as size, loss, and earnings variability. Cost of debt is measured using interest expense scaled by long and short therm liabilities. This research uses quantitative method by using multiple linear regression analysis. The population of this research is all company manufacturing consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) in the period 2014-2018. The sample is selected using purposive sampling method and acquired 125 firms.The result showed that audit quality, timely disclosure, loss and earnings variability does not significantly influence on cost of debt. By contrast, the association between voluntary  disclosure and size significantly influenced cost of debt.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DENGAN MENGGUNAKAN MODEL UTAUT 2 (Studi Empiris pada Pengguna Sistem informasi Manajemen Daerah (SIMDA) di Kota Salatiga) Anggita Setyorini; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence the acceptance and use of the Regional Management Information System (SIMDA) by applying the model proposed by Venkatesh et al. (2012) namely The Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). There are eight factors that form the basis of measurement in this study, namely performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, habit, behavioral intention, and use behavior of SIMDA.In this study, all SIMDA users or operators at all OPD in Salatiga City were used as the population. The survey method with questionnaires distributed directly was applied to obtain data research. 100 questionnaires from the total of 132 back questionnaires were processed as sample and analyzed using PLS (Partial Least Square) method with a data processing application program, namely SmartPLS version 3.The results showed that of the nine hypotheses in this study, only four hypotheses were accepted. Performance expectancy, effort expectancy, social influence, and facilitating conditions have no influence on the behavioral intention to use SIMDA. The facilitating condition variable was also stated to have no influence on the use behavior of SIMDA. While the variables that affect the behavioral intention to use SIMDA are only hedonic motivation and habit. The variables of habit and behavioral intention to use are proven to have an effect on use behavior of SIMDA.
ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Muhammad Azka Aulawy; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the influence of leverage, profitability, and firm size on the financial reporting quality in manufacturing companies listed on the Indonesian Stock Exchange during five-year study period (2015-2019). The population of this study is 169 manufacturing companies. Determination of the sample using purposive sampling method so that the sample used in this study was 34 manufacturing companies. The research data were obtained from the annual financial reports of manufacturing companies which were sourced from the respective companies' websites and the Indonesia Stock Exchange website. The statistical tools used include factor analysis, descriptive statistics, classical assumption test, and multiple linear regression. The results of this study indicate that firm size has a significant positive effect on the financial reporting quality, while leverage and profitability are not statistically significant in affecting the financial reporting quality.
DAMPAK CSR STRENGTHS DAN CSR CONCERNS PADA KINERJA PERUSAHAAN MANUFAKTUR DI INDONESIA Ananda Debby Pratami; Agung Juliarto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to examine the impact of CSR Strengths and CSR Concerns on the performance of manufacturing companies in Indonesia. In addition, this study also examines the effect of CSR performance (CSR Strengths and CSR Concerns) on financial performance if the company operates internationally. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 and included in the Main Board Index. The sample selection uses purposive sampling method to obtain 58 companies. Multiple linear regression analysis is used to test the hypotheses. The results show that CSR Strengths has a positive effect on financial performance and CSR Concerns has a negative effect on financial performance. However, the results indicate that international operations do not strengthen the positive influence of "CSR Strengths" on financial performance, whereas international operations strengthen the negative influence of the "CSR Concerns" on financial performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN Naufal Ade Septianto; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

The aim of this study is to investigate how the different activities of corporate social responsibility affect corporate tax avoidance in basic industry and chemicals sector companies listed on the Indonesian Stock Exchange (IDX). This study uses the quantitative method to analyze the relationship between corporate social responsibility and corporate tax avoidance.The population of this research is the basic industry and chemicals sector companies on the Indonesian Stock Exchange (IDX) during the 2016-2018 period. The purposive sampling method is used to select the samples for the study. Based on a sample of 84 observation, this study finds that CSR environmental dimension is positively related to corporate tax avoidance. This indicates that companies with a higher score on CSR environmental dimension are more inclined to avoid corporate taxes. While CSR social dimension and CSR economic dimensions are negatively related to corporate tax avoidance.
PENGARUH TATA KELOLA PERUSAHAAN, CASH HOLDINGS, DAN MODEL BISNIS TERHADAP NILAI PERUSAHAAN Kukuh Herwibawa; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

The purpose of this study is to examine the relationship between Corporate Governance, Cash Holdings, and Business Models on Firm Value in financial companies in Indonesia. Corporate Governance is divided into three sections Board Size, Independent Directors, and Audit Quality.The population in this study are all companies listed on the Indonesia Stock Exchange for 2017 - 2019. The sampling method used in this study is purposive sampling. The number of samples used in this study were 76 research samples. The data used in this study were obtained from the company's annual report. The data in this study were analyzed using multiple regression techniques. This study uses purposive sampling by taking financial sector companies listed on the BEI.. The results of this study that Board Size and Independent Directors had not significant on firm value. Audit Quality, Cash Holdings, and Business Models significant on firm value.
PENGARUH REPUTASI KAP, UKURAN KAP, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) Malinda Rizki; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

This research was aimed to examine the influence of audit firm characteristics, including audit firm reputation, audit firm size, and audit fees, on audit quality. The sample of 187 manufacturing companies listed on Indonesia Stock Exchange (IDX) for the period of 2015-2017 was selected by purposive sampling. Data is obtained through company’s financial reports, company’s annual reports and from the database of Pusat Pembinaan Profesi Keuangan The Ministry of Finance of Republic of Indonesia. Data analysis used multiple regression method perform by software IBM SPSS Statistics 22. The result of hypothesis test shows that audit firm reputation are take positive effect toward audit quality. Nevertheless, audit firm size and audit fees are not proven affecting audit quality.
AKUNTABILITAS DANA DESA (Studi Fenomenologi Dana Desa di Desa Salam, Kecamatan Grabag, Kabupaten Magelang, Jawa Tengah) Vina Fauziah; Warsito Kawedar
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

This study aims to assess the accountability in the management of the Village Fund in Salam Village Grabag Sub-district Magelang Regency, Central Java. Accountability was choosen as the main topic of the research because accountability is a form of government responsibility for the program of activities that implemented. The research method that used in this study is a descriptive qualitative research method with a phenomenological approach. Data collection techniques are carried out through in-depth interviews and direct observation in the field and gathering supporting evidence. The interwiews conducted were semi-structured interviews with some village officials as a managers of the Village Fund and some community representative institutions from all hamlets in Salam village, Grabag sub-district, Magelang regency, Cebtral Java. The total informants in this study were 9 people. The type of the data used in this research are primary data that obtained through in-depth interviews with informants, and secondary data in the form of documents and photographs that obtained during direct observation. The result showed that the management of the Village Fund conducted by the Salam village government was accountable in accordance with the Minister of Home Affairs Regulation Number 113 of 2014 concerning village financial management, both from the planning stage to its reporting. Salam Village government is also a government with good governance in terms of Village Fund management.
ANALISIS PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOSIAL RESPONSIBILITY), DAN MANAJEMEN LABA TERHADAP AGRESVITAS PAJAK PERUSAHAAN DENGAN INSENTIVE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Tahun 2015- 2019 di Bursa Efek Indonesia) Hana Rohmatul Ulya; Sri Handayani
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
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Abstract

The purpose of this study is to analyze the effect arising from the characteristics of earning management, corporate social responsibility on tax aggressiveness with incentive as a moderating variable. The independent variable from this thesis, earning management measured through discretionary accrual and corporate social responsibility measured by CSR index. Tax aggressiveness as a dependent variable measured by ETR. This research uses incentive as moderating variable.Total sample in this study are 43 companies listed in Indonesia Stock Exchange during 2015- 2019. The sampling method used is purposive sampling method with predetermined criteria. This study uses multiple reggresion analysis to examine the effect of the characteristic of the earning management, corporate social responsibility on tax aggressiveness with incentive as a moderating variable.This study uses agency theory to formulate two hypotheses that lead to the results of the analysis. The results of this study indicate that the corporate social responsibility and earning management positively affects tax agresivenness and insentif could moderate. However, the earning management of the has no effect on tax aggressiveness.

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