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
 131   132   133   134   135 
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
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
THE RELATIONSHIP BETWEEN AUDIT PROCEDURES, AUDITORS’ EXPERIENCE AND AUDITORS’ RESPONSIBILITY FOR FRAUD DETECTION Naufal Hazim Widodo; Anis Chariri
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the relationship between audit procedures, auditors’ experience, and auditors’ responsibility for fraud detection. Auditors’ responsibility for fraud detection act as the dependent variable, whereas the independent variables, are audit procedures and auditors’ experience. The control variables of the study are gender and position. Empirical test results are obtained from auditors as respondents working at fourteen public accounting firms in Indonesia. The findings show that the audit procedures and auditors’ experience positively influence the auditors’ responsibility for fraud detection. This study contributes to auditing and accounting literature, precisely the fraud detection method, which is used to increase the awareness of fraud risk
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018) Anggun Putri Setya Dewi; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to examine the effect of tax avoidance and tax risk on debt costs, and tax risk as a moderating variable. The dependent variable in this study is the cost of debt. The independent variable in this study is tax avoidance, measured by the Cash Effective Tax Rate (ETR) proxy, and tax risk is measured by the standard deviation of tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2018. The number of samples used were 135 companies using purposive sampling. In this study there are five control variables (leverage, growth opportunities, ownership structure, volatility of income before tax and cash holding). The data processing program uses SPSS (Statistical Product and Service Solution). Version 23. The analytical method used in this study is the multiple linear regression test, the determinant coefficient test (R2), and the test of the significance of individual parameters (t-test). The results showed that the variable of tax avoidance doesn’t had a significant influence on the cost of debt, Tax risk had a significant influence on the cost of debt and Tax risk cannot moderate the effect of tax avoidance on debt costs.
ANALYSIS THE IMPACTS OF RISKS IN THE USE OF ICT SYSTEMS ON THE PERFORMANCE OF SERVICES PROVIDED BY A BANKING COMPANY Nikitha Salsabila Kirana; Stefan A. Schenke
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to answer the main question by learning and analyzing broadly about the risks of the use of ICT systems in Mandiri Bank and also investigating the performance of services provided by this company. Further, There is a limitation which is about the technical risks that are excluded on this study.             Based on the results of this study, the main risk measure that can be applied to mitigate the impacts of the use of ICT systems risks in Mandiri Bank is the implementation of ISO 31000:2018 guidance to their operational risk model. And the suggestion for this research besides implementing ISO 31000:2018 is they should always listen to recommendations that come from their internal and external stakeholders who has the same goals to help Mandiri Bank overcome the effects of risks in the use of ICT systems.             However, in the end it can be considered from these analyses that Mandiri Bank already has a good performance of services that they give to the customers by preventing from the impacts of the use of ICT systems risks properly.
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN Maulida Nur Safriani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to discuss the effect of Environmental, Social, Governance (ESG) disclosure on firm performance, using control variable such as financial leverage and total assets. The variables used in this study are the dependent variable (operational performance, financial performance, and market performance), the independent variable (ESG disclosure), and control variables (financial leverage and total assets). The population in this study is non financial companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 44 companies for the four years obtained (2015-2018). 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 ESG disclosure have a positive and significant effect on operational and financial performance, while ESG disclosure haven’t a positive and significant effect on market performance.
ANALISIS PENGGUNAAN RASIO KEUANGAN DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Widhayanti, Marlita Dwi; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze financial ratios (leverage ratios, profitability ratios, asset composition ratios, liquidity ratios, and capital turnover ratios) in detecting fraudulent financial reporting. The dependent variable in this research is fraudulent financial reporting measured by Beneish M-Score to identify companies that are fraud and nonfraud.. The independent variables in this research are leverage ratio, profitability ratio, asset composition ratio, liquidity ratio, and capital turnover ratio. This research uses quantitative methods by using logistic regression analysis in SPSS 23 software. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange in 2014 - 2018. The samples are selected using a purposive sampling method and acquired  440 firms. The results of the test show that the profitability ratios and asset composition ratios have the effect of detecting fraudulent financial reporting. Meanwhile, leverage ratios, liquidity ratios, and capital turnover ratios have no effect in detecting fraudulent financial reporting.
IMPLEMENTATION OF BLOCKCHAIN FOR INCREASING TRACEABILITY AT VEHGRO SUPPLY CHAIN Aprilio, Vito Ryan; Bergmans, Bettine
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Blockchain is a new technology where the presence is emerging around many business sectors. Although the origin of blockchain was to facilitate business in financial sectors, the technology has developed to suit other sectors besides financial so that it can help the organization to be more effective and efficient. The technology which acts as a distributed ledger enables transparency in the usage. In the middle of current situation where consumer is deman ding more and more from an organization to provide information, even worst by some cases of food contamination, this new technology that originally creates for financial sectors has evolved to help business in the food sector and others. If implemented properly to the supply chain management of a business, it can be beneficial in many ways. This thesis aims to see the effectiveness and efficiency of the implementation of blockchain in VehGro company. The author used literature review as a research method which analysed scientific journals, reports, and research.
STUDI EMPIRIS FAKTOR-FAKTOR INTERNAL INDIVIDUAL DALAM PEMBUATAN KEPUTUSAN ETIS PADA KONSULTAN PAJAK DI SEMARANG Ika Natasya; Fuad Fuad
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a modification of the research of Shafer and Simmons (2008). The purpose of this study is to examine the effect of testing the influence of individual factors, namely the nature of Machiavellian, the perception of the importance of ethics and social responsibility (PRESOR), ethical considerations and ethical relativism in making ethical decisions by tax consultants.The survey method used in this study was aimed at tax consultants who worked at the Tax Consultant Office and the Public Accountant Office in the City of Semarang. The sampling technique used is non-probability sampling, namely by accidental sampling and convenience sampling. Hypothesis testing using regression analysis using the SmartPLS program.The results showed that ethical considerations and PRESORS influenced ethical decisions. In addition, the results of the study showed no influence between relativism and Machiavellianism on ethical decision making by tax consultants.
PENGARUH TANGGUNGJAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI Agnes Janiartini; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only indeveloped countries but also inemerging countries. This paper aims to investigate the moderating effect of different aspects of corporate governance, which are foreign and state ownership, board size and board independence, on the relation ship between CSR and financial performance. This study uses secondary data from financial statements of manufacturing, agriculture, mining, wholesale and retail trade companies listed on Indonesia Stock Exchange in 2017-2018. The sampling method used is purposive sampling. The sample consists of 231 financial reports from 159 companies that listed in Indonesia Stock Exchange period 2017-2018. The analysis method that was used in this study was linear regression analysis. Before being conducted by regression test, it was examined by using classical assumption test are the normality, heterocedasticity, multicollinearity, and autocorrelation tests. Ordinary least squares regression results show that CSR activities affect the financial performance of firms positively. Furthermore, corporate governance features like foreign ownership, stateownership,board size and board independence strengthen the positive relationship between CSR and financial performance
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN Maulida Nur Safriani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to discuss the effect of Environmental, Social, Governance (ESG) disclosure on firm performance, using control variable such as financial leverage and total assets. The variables used in this study are the dependent variable (operational performance, financial performance, and market performance), the independent variable (ESG disclosure), and control variables (financial leverage and total assets). The population in this study is non financial companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 44 companies for the four years obtained (2015-2018). 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 ESG disclosure have a positive and significant effect on operational and financial performance, while ESG disclosure haven’t a positive and significant effect on market performance.

Page 133 of 189 | Total Record : 1889

 131   132   133   134   135 

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