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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 FRAUD DIAMOND MODEL DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2019) Mohamad Zidane Ramadhan; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The credibility of the financial statements issued by the company is very important for stakeholders. However, the intense business competition in Indonesia has caused some company management to commit fraudulent actions for private gain. This study examines the points contained in the fraud diamond theory in its effect on fraudulent acts of financial statements committed by managers.The sample data population in this study were all manufacturing companies listed on the IDX in 2017 - 2019. The purposive sampling method was used in this study to determine the sample company data to be tested. Using this method, a sample of 150 companies was obtained using the multiple regression analysis method.The results of this study indicate that the pressure and opportunity variables have a significant positive relationship to the disclosure of financial statement fraud. The independent variable rationality has an insignificant positive relationship with the disclosure of financial statement fraud, while the capability variable has an insignificant negative relationship with the disclosure of financial statement fraud.
ACCOUNTING TREATMENT ON LEASING TRANSACTION AND ITS IMPACT TOWARD COST ACCOUNTING AND FINANCIAL REPORTING OF CEMENT COMPANY Ringgonandyo Isnubroto; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

There are many business sectors around the world. Of course, each of these sectors has the same goal, namely to generate profits and meet the needs of every consumer. The cement industry is one industry that is quite strong and growing compared to other industries. The company certainly has a long-term plan to be able to achieve the vision and mission that has been determined. Therefore, the company strives to have the assets needed for operational reasons. These assets are obtained from investing or financing activities. One way to get assets is to make lease transactions. Each lease transaction must be recognized and recorded by the company. PSAK 73 has become the company's guideline in recording and recognizing lease accounting since January 1, 2020. This encourages the company to make appropriate accounting treatments to implement these standards. The aim of this research is to examine the accounting treatment of leasing transactions as a result of the adoption of PSAK 73 in a cement company. The researcher also proposes examining the influence of this adoption on financial reporting and cost accounting. To conduct this study, the researcher employed a literature review strategy, relying on papers and journals as a foundation.
ANALISIS PENGGUNAAN INFORMASI DAN PENERAPAN AKUNTANSI MANAJEMEN TERHADAP STRATEGI PENGEMBANGAN UMKM KOTA BONTANG Eqy Refiyanto; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

MSME is an economic sector that able to reinforce the Indonesian economic state with government support. With the existence of MSME, Indonesian people can develop their entrepreneurial independence and also explore the opportunities to increase their income. This study aims to explain and analyze the use of information and the application of management accounting strategies for the development of Micro, Small, and Medium Enterprises (MSME) located in Bontang City. This study uses a qualitative descriptive approach, namely measurement based on the phenomenon or reality which is the objects of research. The data used in this study are primary data from questionnaires which collected from 60 respondents of MSMEs in Bontang. There are two main stages of research. First, identify and analyze the use of information and the application of MSME accounting management in Bontang City. Second, explain the strategies applied by MSMEs in Bontang City as a discussion and make the final conclusions. The results of this study indicate that some MSMEs in Bontang City still not fully understand the management accounting information correctly. Therefore, MSME still apply the manual bookkeeping method. Some other MSMEs have overcome and applied the management accounting information properly.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2020) Syachrul Yudi Habibie; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management is the manager's decision to choose certain accounting policies that are considered to be able to achieve the desired goals. The purpose of this research is to examine the effect of profitability, leverage, liquidity, and firm size on earnings management in manufacturing companies. The variables used in the test are profitability, leverage, liquidity, and firm size as independent variables, and earnings management as the dependent variable.Earnings management is measured using the modified Jones model, the modified Jones model focuses on total accruals (TAC) which is the total manipulation. This research data uses manufacturing companies during the 2016-2020 with total sample is 620 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis is method used in research.The results of this study indicates that profitability has a positive effect on earnings management. This shows that companies that carry out earnings management are motivated because they want to get high profitability. Leverage has a significant positive effect on earnings management. This shows that companies with high leverage will carry out earnings management in the hope that they will still get funding sources from investors to pay off their obligations. Liquidity has a negative insignificant effect on earnings management. Meanwhile, firm size has a significant negative effect on earnings management. Companies with large company sizes will have good management and tend not to do earnings management, because they are required to provide accurate information.
PENGARUH GOOD CORPORATE GOVERNANCENCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2014-2018) Rifda Ramadhanty; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the effect of tax avoidance proxied through effective tax rate (ETR) on Good Corporate Governance. The elements of Good Corporate Governance used in this study are executive compensation, executive character, firm size, institutional ownership, independent commissioners, audit committee, and audit quality. The approach used in this study is quantitative approach. The data for this study were taken from annual and financial reports of manufacturing companies listed on the IDX in 2014-2018. Total of 211 samples of companies used in this study were obtained through purposive sampling technique. The data were analyzed using multiple analysis regression method. The results of this study empirically show that institutional ownership and audit quality have a significant positive effect on tax avoidance. Firm size has a significant negative effect. Meanwhile, executive compensation, executive character, independent commissioners, and audit committee are not significant on tax avoidance.
PENGARUH KUALITAS INFORMASI PELAPORAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REPUTASI PERUSAHAAN (Studi Empiris Perusahaan yang Termasuk dalam Indeks LQ45 Bursa Efek Indonesia pada Tahun 2015-2019) Dian Kristi; 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 the quality of CSR reporting information (content and management system) on the reputation of companies in Indonesia. This study refers to research conducted by Pérez and Lopez-Gutierrez, (2017). The quality of CSR reporting information on the dimensions of content and management systems is considered to have a positive influence on the company’s reputation according to the hypothesis based on legitimacy theory. This research uses multiple regression analysis and classical assumption test to fulfill multiple regression test.This study finds that the quality of CSR reporting information explains the variation in the reputation of the Indonesian Stock Exchange LQ45 index companies. The results of the study explain that the quality of CSR reporting information and the quality of information from the management system reported in the CSR report has a positive effect on the company’s reputation. However, the information quality of the content reported in the CSR report has a significant negative effect on the company’s reputation.
THE EFFECT OF AUDIT FEE AND AUDIT EFFORT ON AUDIT QUALITY (IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2017-2019) Maulia Aurel Salim; Surya Raharja
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 audit fee and audit effort on the audit quality of manufacturing companies in Indonesia. The independent variables in this study are Audit Fee and Audit Effort. Meanwhile, the Audit Quality is a dependent variable depending on its measurement using dummy variable of Big Four and Non-Big Four.The results of this study will show whether audit fee and audit effort have an effect on increasing or decreasing audit quality. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling method used in this study was the purposive sampling method with predetermined criteria to produce 180 samples of manufacturing companies to be studied. The data used are secondary in the form of financial reports and company annual reports obtained through the website www.IDX.co.id and financial information from the Bloomberg terminal. The research was tested using the logistic regression analysis using SPSS 21 software.The results of this study indicate that audit fee has a positive and significant effect on the audit quality. Then the effect of audit effort has no effect on the audit quality.
PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP BIAYA AUDIT Cintya Anindita; Abdul Rohman
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

The purpose of this study is to analyze empirically the effect of corporate ownership structure and audit fees paid to external auditors. Independent variable of this analysis is corporate ownership structure which is divided into three type, namely managerial ownership structure, foreign ownership structure, and goverment ownership structure, the dependent variable of this analysis is audit fees paid to external auditors.The sample of this research is non-financial companies listed on Bursa Efek Indonesia (BEI) from 2017 to 2019. This study applies purposive sampling method to sampling the population. Based on the specified criteria in the puposive sampling method, total sample used ini this research was 261 companies. Hypothesis testing used in this study is multiple linear regression analysis. The results from testing the hypothesis is the corporate ownership structure has a relationship with audit fees. The managerial ownership structure has a significant negative relationship on audit fees. The foreign ownership structure has a significant positive relationship on audit fees.the goverment ownership structure has a significant positive relationship on audit fees.
PENGARUH TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN SAHAM OLEH DIREKSI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2017-2019) Leonardo Butarbutar; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This research aims to examine the effect of corporate governance and director share ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 variabel used in the examination are board independence, board gender diversity, director share ownership and audit committee as the independence variables, also earnings management as the dependent variable. This research used manufacturing companies during the 2017-2019 with a total sample is 291 samples. Sample based on purposive sampling method that follows certain criterias. Multiple regression analysis is the analysis method used in this research. The result of this research indicates that board independence, board gender diversity, director share ownership and audit committee has a significant negative effect on earnings management.
PENGARUH KUALITAS SISTEM INFORMASI, PERCEIVED USEFULNESS, DAN USER COMPETENCY TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI (Studi Empiris terhadap Bank BTN di Semarang) Dona Elsafira Anastasya; Abdul Rohman
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research’s aims to examine the effect of the satisfaction level of using accounting information systems for evaluating technology that has been applied in a company. The main focus in influencing the satisfaction of using the accounting information system in this study is the quality of the information system, perceived usefulness and user competency. The populations used in this study were all employees of  PT Bank BTN (Persero) Tbk in the city of Semarang. Sampling in this study using the convenience sampling method, which has obtained data samples of 62 respondents from 1 (one) branch office, 8 (eight) sub-branch offices and 3 (three) Bank BTN cash offices in Semarang City. The use of convenience sampling method was chosen because of the ease in obtaining research samples.The research hypothesis testing uses multiple regression analysis, which shows that the quality of information systems has a significant positive effect on satisfaction with the use of accounting information systems, as well as a positive and significant effect of perceived usefulness on satisfaction in using accounting information systems. In addition, user competency has a positive but insignificant effect on satisfaction with the use of accounting information systems.

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