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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 KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA SUKARELA Sindy Lolita Sinaga; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of audit committee characteristics on voluntary ethics disclosure. The independent used in this study are expertise of audit committee members, frequency of meeting of audit committee, audit committee size, audit committee tenure and multiple directorships of audit committee members while the dependent variable used in this study is voluntary ethics disclosure. The population in this study consists of all companies listed on the Indonesian Stock Exchange in 2018. Sample of this study is obtained by using purposive sampling method and there are 90 samples that fulfill the criteria. This study uses a multiple regression analysis. The results of this study indicate that only two audit committee characteristics that is frequency of meeting and multiple directorship were significantly related with the voluntary ethics disclosure, while expertise, size and tenure were not significantly related with the voluntary ethics disclosure.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN CSR DENGAN KEBERADAAN MANAJEMEN RISIKO SEBAGAI VARIABEL INTERVENING Farah Nofri Pudjianti; Imam Ghozali
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 and analyze the effect of audit committee on corporate social responsibility disclosure with the existence of risk management as an intervening variable. The independent variable in this study is audit committee that consist of independence, size, meeting, and financial expertise. Corporate social responsibility (CSR) disclosure used as an dependent variable. The sample in this study is non-financial companies which listed on Indonesian Stock Exchange (IDX) on 2017-2018 with the total sample of 684 companies. This study examine the relationship between independent variable, intervening variable, and dependent variable by using partial least squares structural equation modeling (PLS-SEM) analysis. The result shows that meeting of audit committee, size of audit committee and risk management has positive significant to CSR disclosure. Meanwhile, independence has no significant and financial expertise of audit committee has negative effect to CSR disclosure. The other result of this study shows that meeting and size of audit committee has positive significant to CSR disclosure with the existence of risk management as an intervening variable.
SIKLUS KONVERSI KAS, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Elfita Rahmantika; Agung Juliarto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

This study aims to determine about cash conversion cycle, profitability and firm value in manufacturing firms that have been listed on the IDX. This study uses two research models, cash conversion cycle as an independent variable and firm profitability as a dependent variable in the first model, and firm profitability as an independent variable and firm value as a dependent variable in the second model. This quantitative research is using a secondary dataset in the form of annual reports taken from the idx.co.id site. There are 82 samples that fit into the criteria out of 147 populations of manufacturing firms that have been listed on the IDX during 2014-2016. This study used a simple linear regression analysis and SPSS 21.The results showed that the cash conversion cycle has a significant negative effect on firm profitability, and the firm profitability has a significant positive effect on firm value.
PENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS PELAPORAN TERHADAP NILAI PERUSAHAAN Dieva Novelia Sekar Arum; Darsono Darsono
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the Effect of Corporate Governance, Family Ownership, Institutional Ownership, and Quality of Reporting on Firm Value with performance of the firm as control variables. The population in this study are companies in Indonesia listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study consisted of 152 companies listed on the Indonesia Stock Exchange (BEI) for the year 2016-2018. The data used in this study were secondary and election data the sample uses a purposive sampling method. The analysis model uses multiple linear regression. The result of this study indicate that the Corporate Governance has a positive effect on firm value, Family ownership has no effect on firm value, Institutional Ownership has a positive effect on firm value, and Quality of Reporting has positive effect on firm value. 
PENGARUH MANAJEMEN LABA TERHADAP TINGKAT OVERSUBSCRIPTION PADA UMKM YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA (Studi Empiris pada UMKM yang Terdaftar Tahun 2018-2020 di Bursa Efek Indonesia) Agnes Charisika Waluyo; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of accrual earnings management (short term discretionary accrual and long term discretionary accrual), real earnings management (abnormal cash flow operations and abnormal discretionary expense), as well as IPO indicators such as underpricing on the oversubscription level of IPOs for SMEs in Indonesia. This research refers to research conducted by Arora and Singh (2020). The short term discretionary accrual and underpricing characteristics are considered to have a positive effect on the level of oversubscription in accordance with the hypothesis based on signal theory. This study uses multiple regression analysis, normality test to fulfill multiple regression tests and other classical assumption tests as well as the fit and goodness test. This study found that the level of oversubscription can be influenced by earnings management and underpricing and has explained the relationship between the dependent and independent variables. The results of this study explain that short term discretionary accruals have a positive effect on the level of oversubscription of the IPO of SMEs. Abnormal cash flow has a significant negative effect on the level of oversubscription. Meanwhile, long term discretionary accrual, abnormal discretionary expense, underpricing have no effect on the level of oversubscription of the IPO of SMEs in Indonesia.
“DAMPAK TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) DAN TATA KELOLA PERUSAHAAN (GCG) TERHADAP KINERJA KEUANGAN MENGGUNAKAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI“ (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019” Irfan Herdiansyah; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
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Abstract

This scientific paper aims to examine the Impact of Corporate Social Responsibility (CSR) and Corporate Governance (GCG) on Financial Performance Using Profit Management as a Mediation Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2018-2019). The background of this research is because financial performance is one of the indicators that can be used to measure whether a company is getting the expected profit and to fulfill its obligations to investors in order to achieve company goals. Two factors that affect the company's financial performance are corporate social responsibility (CSR) and corporate governance mechanisms (GCG). Earnings management which is used as a mediating variable in this study was chosen because it can describe the asymmetry of information about the state of the company between the owner (principal) and management (agent) where management does not provide true information about the condition of the company. This study shows that corporate social responsibility (CSR) and corporate governance (GCG) have a positive influence on financial performance, corporate social responsibility (CSR) has a positive effect on earnings management, and earnings management has a negative effect on management. profit.
ANALISIS FAKTOR OPERASIONAL TERHADAP KINERJA RUMAH SAKIT (Studi Kasus : Rumah Sakit Nasional Diponegoro) Edward Pridolin Vivaldi Pakpahan; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

This study aims to analyze the effect of operational factors on hospital performance and also analyze the relationship between BPJS patients and General patients at Diponegoro National Hospital. In this study, the operational factor tested was ALOS as an independent variable. And the performance of the hospitals tested is hospital costs that are influenced by ALOS as the dependent variable. The method of sampling in this study used the purpose sampling technique. The analysis technique used is multiple regression analysis.The results of this study indicate that the lower ALOS will produce efficient performance and lower costs. And ALOS BPJS and ALOS General have a positive effect on hospital performance. However, ALOS General is more efficient than ALOS BPJS. And the results of this study indicate that ALOS BPJS is different from ALOS General.
PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSI DAN KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN PERUSAHAAN Asido Ivan; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

The purpose of this study is to investigate the effect of family ownership, institutional ownership and foreign ownership on company performance in manufacturing companies listed on the Indonesia Stock Exchange. The independent variables in this study are family ownership, institutional ownership and foreign ownership with company performance as the independent variable.The sample used in this study were 68 companies in manufacturing listed on the Indonesia Stock Exchange (IDX) in 2016 - 2018. The type of data used in this study is secondary data, in the form of corporate financial statements. The data is then analyzed using multiple linear regression analysis, classical assumption test and hypothesis testing.The results of this study indicate that institutional ownership has a significant positive effect on company performance, while family ownership and foreign ownership have no significant effect on company performance. Institutional ownership is considered to have an important role in minimizing agency conflicts that occur between shareholders and management.The existence of institutional investors is considered capable of optimizing the supervision of management performance by supervising every decision made by management as company manager.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TERJADINYA FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI INDONESIA Nindi Rustyaningrum; Abdul Rohman
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

This research was conducted to examine the effect of corporate governance of the financial distress. Variables used in the examination are managerial ownership, institutional ownership, size board, board independency, board activity and audit committee knowledge as the independent variables, also financial distress as the dependent variable. The samples of this research is a manufacturing companies listed in Indonesian Stock Exchange from 2017 – 2019. The samples based on purposive sampling method with certain criteria(s). Based on the criteria the samples obtained 232 data. The method used is hypothesis testing by using mutiple linear regression test. The result showed that managerial ownership, institutional ownership, size board, board independency, and board activity not affect the financial distress. Meanwhile, audit committe knowledge have a negative and signifikan on financial distress.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA INTERNET FINANCIAL REPORTING Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia pada tahun 2019 Melisa Sofiana; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

This study aims to examine the effect of company characteristics on voluntary disclosure of Internet Financial Reporting. The dependent variable used in this study is voluntary disclosure of Internet Financial Reporting. Company characteristic is proxied by Company Size, Profitability, Company Age, Internationalized company, and industrial sector are used as independent variables.The population used in this study is manufacturing company listed on the Indonesian Stock Exchange in the period of 2019. Total sample of companies amouned to 124 samples were taken by using purposive sampling method and data analysis is done by using the multiple linear regression.Based on the results of the study, it shows that company size, profitability, company age and internationalized companies have no effect on voluntary disclosure of Internet Financial Reporting. Meanwhile, the industrial sector has a significant positive effect on voluntary Internet Financial Reporting disclosure. This is because industrial sector companies are companies that are advanced and keep up with the times that have used services with internet media.

Page 136 of 189 | Total Record : 1889

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