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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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THE INDEPENDENCE OF EXTERNAL AUDITOR IN INDONESIAN FINANCIAL SECTOR THROUGH PERFORMANCE MANAGEMENT SYSTEM Maria Cindy Adisti Putri; Bettine Bergmans
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In a finding, the performance management system will significantly affect audits' quality in an organization. Moreover, the quality of an audit is influenced by the independence of an external auditor. We believe that the performance management system can affect the independent behavior of an external auditor as a constructive improvement tool. In this study, the researcher will focus on the independence of the Financial Services Authority in Indonesia in conducting audit supervision of banks. This thesis aims to see whether the performance management system in the Financial Services Authority in Indonesia has been effective and continues to be a constructive tool by evaluating the performance of these state-owned institutions. The researcher used a literature review method as a research method by analyzing scientific and professional journals, reports, news, and research. The researcher also used the interview method to find information from experts in the Financial Services Authority in Indonesia.
PENGARUH PENGAWASAN KEUANGAN DAERAH, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah Kabupaten Solok) Yuqa Diana Khairi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to identify the effect of Regional Financial Supervision, Accountability and the influence of Regional Financial Management Transparency on the Regional Government Performance Solok Regency. The sample used in this study was 110 respondents from echelon III and IV employees at 5 agencies and 17 regional apparatus organization offices (OPD) of Solok Regency. The data used are primary data with data collection methods, namely the distribution of questionnaires/questionnaires directly measured by a Likert scale. The data used are primary data with data collection methods, namely the distribution of questionnaires/questionnaires directly measured by a Likert scale. Hypothesis testing is done by using multiple linear regression analysis method using IBM SPSS 25 software.  The results of this study indicate that the Regional Financial Supervision, Accountability and the Transparency of Regional Financial Management has a positive effect on The Performance of the Solok Regency Government.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Yahya Ayyasy; 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 social responsibility (CSR) performance on tax aggressiveness. The purpose of this study is to provide empirical evidence about the effect of overall CSR performance and each dimension on tax aggressiveness. The independent variable of this research is CSR performance, the dependent variable is tax aggressiveness, and the control variable is leverage, capital intensity, and profitability. CSR performance is measured through CSR disclosure with GRI G4 indicators. Leverage is measured by total debt divided by total assets. Capital intensity is measured by total fixed assets divided by total assets. Profitability is measured by Return on Assets (ROA). Tax aggressiveness is measured by the current effective tax rate (CuETR).The population in this study were 471 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was selected by purposive sampling method and obtained 102 manufacturing companies that meet the criteria. Data were analyzed using multiple regression analysis model.The results of the study indicate that the overall CSR performance as well as on each dimension has no effect on tax aggressiveness. Based on the results of the study, it can be concluded that the tax aggressiveness decision is not influenced by his attitude towards the implementation of CSR.
PENGARUH KARAKTERISTIK KOMITE AUDIT : UKURAN, RAPAT, KOMITE AUDIT INDEPENDEN, DAN AUDIT COMMITTEE FINANCIAL EXPERTISE TERHADAP AUDIT REPORT LAG DENGAN COST OF DEBT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Vebriane Werdaningrum; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to discuss the effect of audit committee characteristics on size, meetings, independent audit committees, and audit committee financial expertise on audit report lag with cost of debt as moderating variables in developing countries. The variables used in this study are dependent variables (delay in audit reports), independent variables (size of audit committees, audit committee meetings, independent audit committees, and audit committee financial expertise), moderation variables (cost of debts).The population in this study is all companies listed on the Indonesia Stock Exchange in 2015-2019 except financial companies. Sampling is done by purposive sampling. Based on purposive sampling method, samples obtained by 58 companies for five consecutive years (2015-2019). The method of analysis used in this study is multiple regression analysis. In addition, the statistical techniques used to test the hypotheses proposed in this study are panel data.The results of this study indicate that the size of the audit committee and audit committee financial expertise have no significant effect on audit report lag. While, the independence of audit committees and audit committee meetings have a significant effect on audit report lag and debt costs strengthens the relationship between the size, expertise of the audit committee, and the independence of the audit committee.
THE EFFECT OF AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP, PROFITABILTY, AND AUDIT COMPLEXITY AS MODERATING VARIABLE TO FINANCIAL STATEMENT REPORT DELAY (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange Year 2017-2019) Rifqi Husein Aldjoeffry; Surya Raharja
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

The purpose of this study was to determine the effect of the audit committee moderated by audit complexity, institutional ownership, and profitability on financial statement report delay by conducting an empirical study on manufacturing companies listed on IDX in 2017 – 2019. This study uses quantitative methods and explanatory research that aims to prove the research hypothesis. The sample selection was carried out by purposive sampling and based on predetermined criteria; the number of samples used was 83 manufacturing companies. The data analysis technique in this study is multiple linear regression assisted by the statistics application of SPSS. The results showed that institutional ownership and profitability had a negative effect on financial statement report delay, while the audit committee had no significant effect on financial statement report delay. In addition, audit complexity does not moderate the effect of the audit committee on financial statement report delay.
THE VALUE RELEVANCE OF FINANCIAL INSTRUMENTS RISK DISCLOSURE UNDER IFRS 7 IN INDONESIAN BANKING SECTOR Razafinandrasana Cynthia
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

The purpose of this thesis is “to examine the impact of IFRS 7’s risk disclosure requirements on investors in the Indonesian banking sector”. This research is based on data on various types of financial risk from the Indonesian market banking sector, including: “credit, liquidity, and market risks, as defined by IFRS 7”. The purpose of this research is “to determine the value relevance of financial instruments risk disclosure from the perspective of users in the Indonesian banking industry in accordance with IFRS 7 recommendations; to determine whether the information on financial risks required by IFRS 7 is relevant to investors in order to support their investment decisions”; and “to analyze the impact of financial instrument risk disclosure required by IFRS 7 in the Indonesian banking system on investors”. This research was aided by agency theory. This study’s population is the banking sector on the Indonesian Stock Exchange from 2018 to 2019. The total number of companies included in the research sample is 41. The analysis of this research included descriptive statistics, Pearson correlation, and Ordinary Least Square (OLS) regression. Our analyses confirm that: “the qualitative financial disclosure index (QLFDI) has a positive effect on the share price of a bank, whereas the quantitative financial disclosure index (QTFDI) has a negative effect on the share price of a bank; thus, the qualitative financial disclosure index recommended by IFRS 7 is relevant”. 
PENGARUH AUDIT PARTNER TENURE, ROTASI KAP, DAN UKURAN KAP TERHADAP KUALITAS AUDIT Atina Nur Aulia; Daljono Daljono
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

This study aims to examine the effect of audit partner tenure, audit firm rotation, and audit firm size on audit quality. Some of the variables that used in this study are audit quality which uses discretionary accruals as dependent variable, audit partner tenure, audit firm rotation, and audit firm size as independent variables, also firm loss, leverage, and firm size as control variables. The sample that used in this study were companies from manufacturing sector that listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected using purposive sampling technique based on several criteria, so that the sample at the end of the study were 307 companies. The method that used to test the hypothesis is multiple linear regression analysis. The results from the hypothesis testing show that audit partner tenure has a negative and significant effect on audit quality. Likewise, audit firm rotation shows the same result, which has a negative and significant effect on audit quality. Meanwhile, audit firm size does not show a significant effect on audit quality.
ANALISIS RASIO KEUANGAN (CAMEL) TERHADAP KINERJA KEUANGAN BPD DENGAN GCG SEBAGAI PEMODERASI PERIODE 2017 – 2019 (Studi Empiris Pada Bank Pembangunan Daerah di Indonesia Tahun 2017 – 2019) Ande Larista Simatupang; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This study aims to examine the influence of financial ratio (CAMEL), there are CAR, NPL, NIM, BOPO, and LDR., to the financial performance of regional banks in Indonesia  that measured by Return on Assets (ROA) and Good Corporate Governance as moderated variable, based on number of board of directors and commissioners.            This study used annual report of regional banks in the period 2017-2019. The total sample of this study were 26 regional banks after selected by purposive sampling method. The analysis technique used in this study is linear regression to examine the relationship between variables that one with the other variables.            The results of this study indicate that NPL and BOPO has negatively and significant impact on ROA. While the CAR, NIM, and LDR has positively and significant impact on ROA. The results of this study also indicate that the board of directors and commissioners as moderating variables were able to moderate the influence of NPL and NIM on financial performance. However, it is unable to moderate the influence of CAR, BOPO and LDR on Return on Assets.
PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN RASIO LANCAR TERHADAP RETURN ON ASSETS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Muhammad Zain Satria Atmaja; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This study aims to examine the effect of accounts receivable turnover, inventory turnover and current ratio on ROA. The variables used in the test are accounts receivable turnover, inventory turnover and current ratio as independent variables, and ROA as the dependent variable.            This study uses a manufacturing company from 2017 to 2019 with a total sample of 138 samples. Sampling is based on a purposive sampling method that follows certain criteria. Multiple linear regression analysis is a method of analysis used in research.            The results showed that inventory turnover and current ratio had a positive and significant effect on ROA. Meanwhile, accounts receivable turnover has a negative but insignificant effect on ROA.
PENGARUH ROTASI KANTOR AKUNTAN PUBLIK DAN PENGENDALIAN INTERNAL TERHADAP FEE AUDIT DI INDONESIA DAN MALAYSIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2017-2019) Ninda Argita Oksaviani; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

The aim of this study is to examine the effects of audit firm rotation and internal control on audit fees in Indonesia and Malaysia. The independent variables that used in this study are audit firm rotation and internal control, while the dependent variable is audit fees. This study also used firm size, ROA, leverage, growth of revenue, loss for the year, and audit firm size as control variables. The population in this study consists of all manufacturing companies in Indonesia Stock Exchange (IDX) and Kuala Lumpur Stock Exchange (KLSE) for the period 2017-2019. Total sample of this study are 108 companies in IDX and 123 companies in KLSE. Hypotheses testing in this study uses multiple regression analysis. Statistical technique used in this study is panel data. The result of this study indicate that audit firm rotation and internal control have a significant effect on audit fees in Indonesia and Malaysia. Welch-Satterthwaite test indicates that there is difference of audit firm rotation on audit fees between Indonesia and Malaysia and there is no differences of internal control on audit fees between Indonesia and Malaysia.

Page 140 of 189 | Total Record : 1889

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