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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 KUALITAS FRAUD BRAINSTORMING SESSIONS TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD DI LAPORAN KEUANGAN (Studi Empiris pada KAP di Semarang) Laksana, Anggit Chandra; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and determine the effect of fraud brainstorming sessions quality on the auditor's ability to detect fraud in financial statements. The sample used in this study was the auditor who worked on KAP in Semarang with a total of 68 respondents from 13 KAP. This study uses primary data in the form of answers to questionnaires given to respondents and uses purposive sampling method in the process of sampling. The analysis technique used in testing hypotheses is linear regression analysis. The results of this study indicate that the quality of fraud brainstorming sessions has a significant positive effect on auditor's ability to detect fraud in financial statements. This research shows that the higher the quality of fraud brainstorming sessions will increase the auditor's ability to detect fraud in financial statements.
MEKANISME TATA KELOLA PERUSAHAAN DAN AUDIT REPORT LAG Rezaldy Adhyasa; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the role of corporate governance in the delay of audit reports. The population in this study consisted of all manufacturing companies on the Indonesia Stock Exchange for the period 2015 - 2017. Sampling was conducted using a purposive sampling method. The total sample of this research is 243 companies.            This study uses multiple regression analysis for hypothesis testing. The results of this study indicate that the size of the audit committee, the type of auditor, company performance, and the number of board meetings have a negative and significant effect on ARL. Meanwhile, the independence of the board and the number of audit committee meetings had a significant positive effect on ARL. Audit committee qualifications do not affect the audit report lag level.
PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN KELUARGA TERHADAP AUDIT REPORT LAG (ARL) Shofaa Haniifah; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically the relation between two dimensions of audit quality, namely auditor industry specialization, auditor reputation, and family ownership on audit report lag. The dependent variable used is audit report lag. The independent variables used are auditor industry specialization, auditor reputation, and family ownership. The control variables used are leverage, subsidiary, and loss.The data that was used in this study was secondary data and selected by using purposive sampling method. The sample size is 62 consists of 31 mining companies listed in Indonesia Stock Exchange period 2017 and 2018. The analytical method used in this study was multiple linear regression analysis with the help of the SPSS version 23 computer program.The results of this study prove that auditor reputation negatively influences to the audit report lag, while the auditor industry specialization and family ownership has no influence to the audit report lag.
THE INFLUENCE OF INTERNAL AND EXTERNAL CORPORATE GOVERNANCE MECHANISMS TOWARDS AGENCY COST IN INDONESIA Fanny Dinda Aditya; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyse the influence of internal and external corporate governance mechanisms towards agency cost in Indonesia by analysing the managerial ownership, board of commissioners, managerial compensation, auditor size, audit fees and agency cost.The population in this study consist of all banking industry in Indonesia for the period 2017 to 2019. Sample determined with purposive sampling method. The data is obtained from Indonesia Stock Exchange (IDX). The analysis technique used in this research is multiple linear regression using SPSS Statistics 26.The results of the analysis show that simultaneously, the five independent variables which include managerial ownership, board of commissioners, managerial compensation, auditor size, audit fees are significantly influence to agency cost. Partially, managerial compensation and auditor size have negative significant effect on agency cost, while managerial ownership, board of commissioners, and audit fees did not influence agency cost.
THE EFFECT OF COMPANIES’ ETHICAL COMMITMENTS ON FINANCIAL PERFORMANCE : THE MODERATING EFFECT OF OWNERSHIP STRUCTURE Zahrina Ghassani Amalina; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
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Abstract

Business ethics began to receive special attention in 2001 after the emergence of the Enron case scandal, where there was a ethic violation . The percentage of corruption cases continues to increase every year until 2020. There is also a corruption case at PT Asuransi Jiwasraya resulting in huge state losses alleged corruption case. Corruption, bribery, and money laundering is unethical behavior. The application of corporate ethic commitment such as company values, code of ethics, whistleblowing policies, and ethics committe are expected to affect company financial performance. In addition, shareholders one of the parties that haves important roles and are affected by the company's performance. So this research is conducted to investigate the effect of ethical commitment on financial performance measured using Return on Asset (ROA), and the moderating effect of ownership structure.The population in this study consisted of all sectors of listed companies on the main board of the Indonesian stock exchange 2018-2019. The sample was companies included in SWA 100 Best Wealth Creators category resulting in 68 observations for analysis. This study used Ethical Commitment Item (ECI) to measure companies’ ethical commitment and moderated regression analysis for hypothesis testing.The results of this study indicate that disclosure of company ethical commitment  has a significant effect on financial performance measured by using ROA. Furthemore, the public ownership does not moderate the relationship between ethical commitment on financial performance measured by using ROA.
DETERMINAN TRANSPARANSI INFORMASI KEUANGAN PADA LAMAN RESMI PEMERINTAH DAERAH PROVINSI DI INDONESIA TAHUN 2016-2018 Ekrak Puji Lestari; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

This research aimed to analyze the effect of components of characteristics, complexity and quality of financial statements on the transparency of regional financial information. The dependent variable in this research is the transparency of regional financial information on the website of regional government in Indonesia in 2016-2018 which is proxied by the accessibility index of the official government website. The sample used in this transparency study was 33 provincial governments for three years in a row. The research hypothesis testing was performed using panel data regression analysis with Eviews 10 software. This research results show that only the OPD variable has a significant effect on the transparency of regional financial information. While the size of the local government, the level of dependency, population and the results of BPK's audit opinion are positively related which do not have a significant influence on the transparency of regional financial information. This research also proves that the number of findings in the regional government financial statements has a negative and not significant effect on transparency on the official website of the local government.
ANALISIS TRANSPARANSI FISKAL TERHADAP LAPORAN BELANJA PERPAJAKAN (TAX EXPENDITURE REPORT) DI INDONESIA Mariani Mariani; Endang Kiswara
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

The purpose of this research is to determine differences in tax expenditure report before and after being updated. This research also aims to determine whether the estimated tax expenditure is in accordance with the policy objectives. This descriptive research is a form of non-hypothesis research so it does not require the formulation of a hypothesis. So, researchers only use descriptive statistical analysis methods to provide an overview of the data presented with a minimum value, maximum value, means and standard deviations. Based on the results of research that has been done, the most estimated ta expenditure is used to improve people’s welfare. In addition, there are differences in the estimated value of tax expenditure from the tax expenditure reports for 2016-2017 and 2018.
PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK EARNINGS MANAGEMENT (Studi Kasus pada Universitas Diponegoro) Nurul Khanifah; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

This research aims to find out whether there is a perception difference in Diponegoro University students toward earnings management practice based on 5th and 7th term and based on gender. The method for gathering data is questionnaires, in which data is gathered by  a  series  of  written  questions  answered  by  participants.  Students  asked  for  response samples are those who have learned Business Ethics, Cost Accounting, Management Accounting, Auditing 1,  Auditing 2 and Theory Accounting. The total of participants are 100 Accounting students. Two-Way ANOVA is used as an analytical device.The  results  are  as  follows:  1.)  First  test  results  shows  that  there  is  significant perception difference in students who have learned Business Ethics, Cost Accounting, Management Accounting, Auditing 1, Auditing 2 and Theory Accounting. 2.) Second test result shows that there is significant difference between male and female students.
THE INFLUENCE OF BOARD INTERLOCKING ON FIRM PERFORMANCE WITH FOREIGN OWNERSHIP AS A MODERATING VARIABLE (Evidence from LQ 45 Companies for The Period 2015-2018) Ayu Isnaeni; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of board interlocking on firm performance, with foreign ownership as moderating variable. The dependent variable of the study is firm performance (Return On Asset), whereas board interlocking as the independent variable moderated by the foreign ownership variable. The control variables of the study are ownership concentration, institutional ownership, board size, board independence, firm size, firm age and financial leverage. This research used the companies sample that listed in LQ-45 in Indonesia Stock Exchange on 2015-2018 period. This study is a quantitative study using secondary data in the form of annual reports 20 companies for 4 years (80 observations). The sampling method used in the study is purposive sampling. The hypotheses testing used moderated regression analysis with the help of SPSS version 24 software. These results are accordance with Resource Based Theory and Resource Dependence Theory which indicate that board interlocking has a positive effect on firm performance.; However, foreign ownership does not moderate the effect of board interlocking on firm performance.
PENGARUH DIVERSITAS GENDER DEWAN DIREKSI DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2014-2018) Nisrina Nuril Mala; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
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Abstract

This study aims to examine the effect of board gender diversity and board size on corporate tax avoidance. The dependent variable of tax avoidance is measured by the effective tax rate (ETR), while the independent variables of board gender diversity and board size are measured by dummy variables and the number of board members in five years, respectively. This study also uses control variables consisting of leverage, return on assets, capital intensity, and company age (age).The population in this study are banking sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. This study used a purposive sampling method and obtained 65 samples. This study uses multivariate regression analysis for hypotheses testing. The results of the analysis show that gender diversity of company boards as measured by the presence of female members on the company's board of directors has a positive and insignificant effect on tax avoidance. This study also shows that board size has a negative and insignificant effect on tax avoidance.

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