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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
 135   136   137   138   139 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM DIMENSI LINGKUNGAN, KOMUNITAS, PASAR DAN TEMPAT KERJA PADA PERUSAHAAN PERUSAHAAN INDEKS LQ-45 YANG TERDAFTAR DI BEI TAHUN 2017-2019 Cintya Trisanty; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to investigate disclosure of environmental, community, marketplace and workplace dimension of CSR on financial perfomance. The population in this study consists of all Indeks LQ-45  companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sample determined with purposive sampling method. Total sample of this research is 78 companies. The method of analysis in this study used multiple regression analysis. The results show that environmental and community dimension of CSR has positive impact to financial perfomance. Furthermore, we found no significant impact of marketplace and workplace dimension of CSR on financial perfomance.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA Krisna Jesica Anggriyanti; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically investigate the impact of intellectual capital (IC) on the financialperformance of Islamic Banks operating in Indonesia. The variables used in this study are the dependent variable (financial performance), the independent variables (value added intellectual capital, capital employed efficiency, human capital efficiency, and structural capital efficiency) and the control variables (Leverage and Size).The population in this study is Islamic Banks listed website OJK in 2017-2019. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 33 samplesfor the three years obtained (2017-2019). The analytical method used in this study is ordinary leastsquare (OLS).The results of this study indicate that value added intellectual capital, capital employed efficiency, and  human  capital  have  a  positive  and  significant  effect  on  financial  performance.  While,structural capital efficiency has a negative but significantly influence the financial performance.
ANALISIS PENGARUH AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY, LEVERAGE DAN DEBT DEFAULT TERHADAP PENGUNGKAPAN OPINI AUDIT GOING CONCERN Ibrahim Rabbani; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit tenure, audit lag, opinion shopping, liquidity, leverage and debt default on the auditor's disclosure of going concern opinion. This study used secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used purposive sampling method, there were 409 observations that had met the predetermined sample criteria. This study uses logistic regression to test the hypothesis. The results showed that the audit lag and leverage had a positive effect on going concern opinion, and the liquidity had a negative effect on going concern opinion. Meanwhile, audit tenure, opinion shopping debt default did not have a negative effect on going concern opinion.
PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP KUALITAS AUDIT Aris Tri Wicaksono; Agus Purwanto
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of audit tenure, public accounting firms rotation, public accounting firms size, and auditor industry specialization on audit quality. Proxy measurements for audit quality is using discretionary accrual Modified Jones model, while audit tenure is measured by calculating the years in which the same auditor has collaborated with clients. Accounting firms rotation, accounting firms size, and auditor industry specialization is measured by using dummy variables. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Sampling was done by using purposive sampling method. The total sample in this study was 403. The multiple linear regression was used to analyze data. The results showed that audit tenure negatively affecting on audit quality, accounting firms rotation positively affecting on audit quality, and auditor industry specialization positively affecting on audit quality while the public accounting firms size has no effect on audit quality.
PENGARUH CSR DAN KINERJA PERUSAHAAN TERHADAP RISIKO PAJAK Olivia Gita Melinda; Muchamad Syafruddin
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 CSR and company performance on tax risk. The variables used in this study are the dependent variable (tax risk), the independent variable (CSR), the moderating variable (earnings performance), and the control variable.               The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample was taken by using purposive sampling method. Based on the purposive sampling method, the samples obtained were 17 companies for three consecutive years (2017-2019). The analytical method used in this research is OLS regression analysis.               The results of this study indicate that CSR has a negative effect on tax risk and earnings performance strengthens the relationship between CSR and tax risk.
ANALISIS INDEPENDENSI DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Febrina Claudya Tambunan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The interaction between corporate governance mechanisms and earnings management practices is an important topic which must be analyzed deeply. This study examines the effect of corporate governance mechanisms in reducing earnings management practice. The corporate governance mechanisms included in this study are Board of Commissioner, Audit Committee, and Audit Quality.According to Agency Theory concerning about Agency Problem Type II, this study examines hypothesis about the relationship between corporate governance mechanisms and earnings management. Board of Commissioner is measured by Board of Independence Commissioner percentage. Audit Committee is measured by forming a score the number of audit committee’s meetings and the number of members formed an audit committee. Audit quality is measured by auditor’s reputation and auditor tenure.The sample of this study was obtained using purposive sampling method with the result that 126 samples of non-financial company listed on the Indonesia Stock Exchange for a year, and total of samples are 504 samples for 2016-2019. This study uses a multiple regression analysis. Statistical technique used in this study is panel data. The result of this study is corporate governance mechanisms, especially board of commissioner and audit committee, have significant association with earnings management practices.
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Organisasi Perangkat Daerah Kota Bukittinggi) Nadhira, Hafifah Hasya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This aim of thif research is to examine the effect of internal control system on the organizational performance of regional apparatus with performance measurement system as a mediating variable in OPD Bukittinggi City. The dependent variable in this research is the organizational performance of regional apparatus. While the independent variable is internal control system also performance measurement system as a mediating variable.The sampling method used is purposive sampling. The sample in this research amounted to 115 respondents who are civil servants (PNS) in Bukittinggi City. The type of data used in this research is primary data by distributing questionnaires to respondents. Data analysis techniques used are simple linear regression analysis and path analysys processed using SPSS.The results showed that: (1) the intenal control system directly affects has a positive and significant effect on the performance of regional apparatus organizations in OPD Bukittinggi City,(2) the performance measurement system has a positive but insignificant effect on the performance of regional apparatus organizations in OPD Bukittinggi City, and (3) the internal control system indirectly has a positif but insignificant effect on the performance of regional apparatus organizations through the performance measurement system in OPD Bukittinggi City. This indicates that the performance measurement system is unable to mediate in the relationship between the internal control system and the performance of regional apparatus organizations.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN RISIKO SEBAGAI VARIABEL MEDIASI Hasna Nur Afifah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide a deeper explanation regarding the Effect of of Corporate Social Responsibility on Corporate Financial Performance with Risk as a Mediating Variable. The population in this study are companies in the few sectors in natural resource industry listed on the Indonesia Stock Exchange (IDX) from 2011 to 2019, especially in mining, agriculture and basic industries’s sectors. This study uses secondary data and purposive sampling method as a method of selecting samples. Also, this study uses PLS (Partial Least Square) analysis as model data analysis. The results showed that CSR has a positive effect on CFP, CSR has a positive effect on company risk and company risk has an effect as a mediating variable between CSR and CFP.
PENGARUH KECOCOKAN KONTINJEN ANTARA STRATEGI BISNIS DENGAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGHINDARAN PAJAK Putri, Rizkya Kusuma; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

This study aims to examine the effect contingent fit between business strategies and environmental uncertainty on tax avoidance disclosure in Indonesian companies. The population in this study were all companies registered in Indonesia Stock Exchange for year 2016-2019. The sampling method used in this study was purposive sampling. Samples obtained were 27 companies for the four years obtained (2016-2019). The analytical method used in this study was multinominal logistic regression and panel data regression. The result of this study indicate that in highly uncertain environment, the contingent fit level of defender strategy is higher than analyzer strategies. This study also indicate that the contingent fit between prospector strategy and environmentak uncertainty has a positive effect on tax avoidance, and this effect is higher than for the two other strategies. Moreover, the fit level of defender strategy to environmental uncertainty affects tax avoidance. Meanwhile environmental uncertainty positively affects tax avoidance.
PENGARUH LABA AKUNTANSI, TOTAL ARUS KAS, DAN DIVIDEN PER SHARE TERHADAP HARGA SAHAM (Studi Empiris terhadap Perusahaan yang terdaftar dalam Indeks Kompas100 di BEI tahun 2016-2018) Christian Van Berth Siregar; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In carrying out stock investment activities in the capital market, investors need a variety of information to determine the best decision in choosing stocks. The information published by the company can affect the demand and supply of investors, then affect the stock price. In this study, the information used as a parameter to measure firm value from these financial statements is accounting profit, total cash flow, and dividend per share (DPS). The purpose of this research is to analyze the influence of the variable accounting profit, total cash flow, and dividend per share (DPS) on stock prices.The research was conducted using a quantitative approach and multiple linear regression analysis methods. The study population was 300 companies listed on the IDX in the Kompas100 index for the 2016-2018 period, with a sample size of 166 data after being selected using the purposive sampling method. Using secondary data obtained from financial reports through the website www.idx.com, www.investing.com, and related company websites. The results showed that accounting profit and dividend per share (DPS) had a significant effect on stock prices. Meanwhile, total cash flow has no significant effect on stock prices.

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