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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 EFEKTIVITAS KOMITE AUDIT, KONDISI KEUANGAN, KOMPLEKSITAS OPERASI, PROFITABILITAS, DAN KARAKTERISTIK AUDITOR EKSTERNAL TERHADAP AUDIT REPORT LAG (Stude Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Shabilla Ariningtyastuti; Abdul Rohman
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of effectiveness of the audit committee, financial condition, operational complexity, profitability, and external auditor characteristics to audit report lag on manufacturing companies. Variables used in the examination are effectiveness of the audit committee, financial condition, operational complexity, profitability, auditor reputation, tenure audit, and specialization industrial auditor as the independent variables, also audit report lag as the dependent variable.This research used manufacturing companies during the 2017-2019 with total sample is 351 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis method used in this research. The results of this study indicates that effectiveness of the audit committee and profitability have a negative significant effect on audit report lag. Audit tenure has a positive significant on audit report lag. Beside that, auditor reputation and specialization industrial auditor have a negative and insignificant on audit report lag. Financial condition and operational complexity have a positive and insignificant on audit report lag. Audit tenure has a positive significant on audit report lag.
PENGARUH KUALITAS AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2018) Dionisius Raditya Yogiputra; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was made with the aim of knowing the effect of audit quality, which consists of auditor industry specialization and auditor reputation, on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period of observation from 2017 to 2018. Independent variables on this research are auditor industry specialization and auditor reputation, the dependent variable in this study is audit report lag, and the control variables in this study are company size, financial leverage, number of subsidiaries, extraordinary items, family ownership, financial condition, and the type of industry.This study has a population that is all companies listed on the Indonesia Stock Exchange (IDX). The sample in this study consisted of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017–2018, with a total sample of 565 companies samples. Purposive sampling menthod is a method used to take samples that will be used in this study. Sources of data used in this study are secondary data from audited financial reports and company annual reports published through the Indonesia Stock Exchange (IDX) website as well as through the respective companies' websites. Ordinary Least Squares (OLS) and multiple regression techniques are the analytical methods used in this study.The results obtained in this study indicate that there is a negative but insignificant influence between the auditor industry specialization and audit report lag, and there is a negative but insignificant effect between the auditor reputation and audit report lag.
ANALISIS HUBUNGAN KLIEN-AUDITOR : FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur di Indonesia Periode 2018-2020) Nabila Aulia Azari; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

There are factors that can make a firm decide to do the auditor switching. The general reason is because they want to have their financial statement to be fairly valuated. This study included manufacture firms listed on Indonesia Stock Exchange 2018-2020 that have the variable need for the research. The aim is to exmine the factors that affect auditor switching. Those are change in management, subs, client size, client growth and auditor firm size.The datas used are secondary datas. Samples consist of 54 manfacture companies listed in Indonesia Stock Exchange within period of 2018-2020, choosen by purposive sampling method. The analysis used is logistic regression.The result of this study showed that change in management, subs, client size and size of auditor firm size doesn’t affect the auditor switch.. While the client growth is significantly affect the auditor switching. The logistic regression model is fit because the R square score is 0,311 or 31,1%.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Daud Riyadh Akbar; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of intellectual capital on company performance. The variables used in this research are Human capital efficiency, Structural capital efficiency, Capital employed efficiency and Value added intellectual coefficient as independent variables as well as market value (Tobin's q), company productivity (ATO), sales growth (SG), company profitability ( ROA) as the dependent variable.This study uses a manufacturing company from 2017 to 2019 with a total sample of 150 samples. Sampling is based on a purposive sampling method that follows certain criteria. Multiple linear regression analysis is the analytical method used in this study.The results of this study indicate that human capital efficiency has no positive effect on market value, company productivity and sales growth. However, he found that human capital efficiency has a positive effect on company profitability. Structural capital efficiency affects the three dependent variables, namely market value, firm productivity and firm profitability. However, structural capital efficiency does not have a positive effect on sales growth. Capital employed efficiency has a positive effect on the two dependent variables, namely: the firm's market value and the company's profitability. However, capital employed efficiency does not have a positive effect on company productivity and sales growth of companies listed on the IDX. Value Added Iintellectual Coefficient does not have a positive effect on the three dependent variables, namely the company's market value, company productivity, and company sales growth. However, Value Added Iintellectual Coefficient has a positive effect on company profitability.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Julita Pinondang Tamba; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effects of corporate governance mechanism on the financial performance of manufacturing companies. Financial performance is proxied by Cash Flow Return On Assets (CFROA) as a measure of financial performance based on the company's operations. The corporate governance mechanism is determined by the variables of board of commissioners, board of directors, institutional ownership, and managerial ownership.This research used manufacturing companies during the 2017-2019 with total sample is 146 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis method used in this research. The results of this study indicates that effectiveness of Board of Directors and Institutional Ownership have a positive significant effect on CFROA. Beside that, Board of Commisioners and Managerial Ownership have positive and insignificant on CFROA.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Benrindang Latusura; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance on intellectual capital disclosure. The variables used in this study are board size, proportion of independent commissioners, blockholder ownership, and government ownership as independent variables and disclosure of intellectual capital as the dependent variable. This study also uses three control variables, namely SIZE, ROA, and LEV.This study uses a sample of banking companies in 2017-2019 with a total sample of 132 samples. Sampling was based on a purposive sampling method that followed certain criteria. Multiple linear regression analysis is the analytical method used in this study.The results of this study indicate that board size and government ownership have a negative and insignificant effect on intellectual capital disclosure. But found that the proportion of independent commissioners had a positive and significant effect on intellectual capital disclosure.
ANALISIS FINANCIAL STATEMENT FRAUD MENGGUNAKAN PERSPEKTIF TEORI FRAUD DIAMOND (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Bergerak di Sektor Manufaktur Tahun 2016-2019) Kurnia Purnama Adesya; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the influence of diamond fraud elements, namely  pressure, opportunity, rationalization, and capability to the probability of financial statement fraud.This study uses secondary data from the annual report of companies listed on the Indonesia Stock Exchange. Using purposive sampling method, a total of 448 samples were taken from the manufacturing sector which published its annual report in 2016-2019. This study uses logistics regression analysis method to test the element of diamond fraud projected with financial stability, quality of external auditor, composition of independent board of commissioners, change of auditor, and changes of director to the probability of financial statement fraud.The results showed that financial stability has no influence on the probability of financial statement fraud. Then the quality of external auditors has a negative influence on the probability of  financial statement fraud, as well as the composition of the board of commissioners that has a negative influence on the probability of  financial statement fraud. Furthermore, the change of auditors has no influence on the probability of  financial statement fraud and lastly the change of directors has a negative influence on the probability of financial statement fraud.
PENGARUH CASH HOLDING, FINANCIAL CONSTRAINT, DAN INVESTMENT OPPORTUNITIES TERHADAP AUDIT FEE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016- 2019) Ayu Novita Simanullang; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This study aims to examine the effect of cash holding on audit fees which is moderated by financial constraints and investment opportunities. This research refers to research conducted by (Mohammadi et al., 2018).Cash holding, financial constraints and investment opportunities have a positive influence on audit costs. This is in accordance with the hypothesis and based on agency theory. This study uses multiple regression analysis, classical assumption test, t test, f test and determinant coefficient test.This study found that cash holding has no relationship with audit fees. The moderating variable for financial constraints has a positive relationship with audit fees, while investment opportunities have a negative relationship with audit fees
Manfaat Penerapan Sistem Informasi Akuntansi terhadap Kinerja Karyawan dengan Pendekatan TAM (Studi Fenomenologi terhadap Penggunaan Sistem Informasi Akuntansi di PT PLN UP3 Demak) Astari Nuriadini; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

This study entitled "The Benefits of Implementing Accounting Information Systems on Employee Performance at PT PLN UP3 Demak with the TAM Approach". The purpose of this study was to identify and analyze the benefits of implementing an accounting information system on employee performance using the TAM model approach. This research method uses a phenomenological approach. This research was conducted using a qualitative method with a phenomenological approach. The data was obtained by using a questionnaire survey technique which was distributed to 37 employees of PT PLN UP3 Demak who used the accounting information system as participants. Data analysis using the TAM model approach is related to perceived usefulness, perceived ease of use and attitude of use with employee performance.The results of the study indicate that the application of an accounting information system provides benefits to employee performance with the TAM model approach.
THE IMPLEMENTATION OF BLOCKCHAIN IN INTERNATIONAL TRADE Galang Firman Maulana; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The logistics in international trade is become more complex because it involved many parties in the process. The complexity creates some challenges that cannot be resolve by traditional international trade system. A lot of paperwork, inefficiencies and tracking become the problems of international trade. Blockchain is a technology which has great potential to resolve all those problems. This research is aimed to answer the research problem: “is blockchain technology a solution for international shipping?” by providing the reader about potential and challenges for implementing blockchain in international trade. After conducting this research, the researcher finds that blockchain can be a good solution for international trade, if the company can overcome the challenges. The researcher also found that blockchain implementation is not easy, there are many challenges that has to be faced for a company, for example, lack of knowledge and ensuring integration of third application used for blockchain and many more. However, if a company can overcome those challenges, the company will be received great advantages by implementing blockchain.

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