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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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ANALISIS PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE TERHADAP PENGUNGKAPAN RISIKO (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 dan 2019) Jones Ramos; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the association of the board of commissioner and committee characteristics on risk disclosure. Characteristics of the board of commissioners used in the research are independent commissioners and expertise of the board of commissioners. The characteristics of committees used are audit committee, expertise of the audit committee, and risk management committee. Control variables used include firm size, leverage, and return on equity.The sample of this research contains the manufacture Indonesian firms listed on Indonesia Stock Exchange. This research used 240 annual reports of the sampled firms over two years from 2018 to 2019. The content analysis approach was used to collect data and to determine the level of risk disclosure in the annual reporting. Multiple regression analysis is used to examine the impact of the characteristics of board of commissioners and committees on risk disclosure.The results show that the presence risk management committee has a significant effect on the extent of risk disclosure. The other board and committee characteristics do not have significant influence on risk disclosure. These results indicate that the role of the board of commissioners and committees has not fully explained the ruling mechanism related to the company's risk control and supervision activities.
THE INFLUENCE OF AUDIT TENURE AND AUDIT ROTATION TO THE AUDIT QUALITY: THE CASE OF INDONESIA Akifan Abi Rafdi; Frank Gruben
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research objective is to examine the influence of audit tenure and audit rotation on audit quality. Audit quality is measured using a dummy variable with the option of either audited by big-4 audit firm or non-big-4 audit firm. Audit tenure is measured by the number of years an auditor has a partnership with the same client. Audit rotation is measured using a dummy variable with the option of either a company have an audit rotation or not. The population in this research consist of all manufacturing companies that are listed on IDX in the period of 2018-2020. This research is using a purposive sampling method which means that there are several requirements for a sample to be included. The final number of samples are 153. Logistic regression model is used to analyze the data. The result of this research shows that audit tenure has a negative effect towards audit quality, meanwhile audit rotation doesn’t have any significant influence towards audit quality.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (Studi pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Nimas Widanti; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the factors that affect debt policy. There are eight factors in this research such as managerial ownership, institutional ownership, assets structure, firm size, profitability, free cash flow, business risk, and gross profit margin.The population of this research used all Consumer Goods companies in the Indonesian Stock Exchange in 2015-2019. This research using the purposive sampling method with a total sample of 225. The analysis method in this research uses multiple linear regression.The empirical result of this research shows that managerial ownership, profitability, and gross profit margin have a negative significant effect on debt policy. Assets structure and firm size have a positive significant effect on debt policy. While institutional ownership, free cash flow, and business risk do not have any effect on debt policy.
EFFECTS OF ACCOUNTING TOOLS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING Tan Oscario Archie Kristandy; Frank Gruben
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to analyze and evaluate how True Value and Social Value methodologies affect the company's performance, which aims to measure in financial terms the value firms make or decrease for social and environmental reasons. True Value and Social Value methodology to scrutinise social and environmental externalities and their potential effect on future earnings the consequence that management action may result in more positive social and environmental impacts may easily become a by-product of risk management rather than an objective.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, DAN EARNINGS MANAGEMENT TERHADAP PERFORMA KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Annisa Aulia Rahma; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of the relationship between corporate social responsibility, earnings management, and firm performance, and the impact of firm size on the association between corporate social responsibility, earnings management, and firm performance in the fast-moving consumer goods industry. The variables used in this research are corporate social responsibility and earnings management as independent variables as well as firm performance as the dependent variables. Furthermore, this research will use firm size as moderating variable.             The samples of this research are fast-moving consumer goods companies listed on the Indonesian Stock Exchange from 2017 to 2019 with total sample is 135 samples. The data used in this research is secondary data which was obtained through the purposive sampling method. The analytical technique used for examining the hypothesis is through multiple linear regressions. The result of this research shows that CSR has a positive impact on firm performance. Earnings management has a negative significant effect on firm performance. The firm size managed to moderate and provide a significantly positive effect to strengthen the relations between CSR and firm performance. Meanwhile, the firm size is also able to moderate, giving the effect of strengthening the relationship of earnings management to the firm's performance.
ANALISIS PENGARUH ENTERPRISE RISK MANAGEMENT (ERM) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019 Yusrina Almas Sajida; Agung Purwanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of enterprise risk management, good corporate governance and firm value, as well as the effect of firm size and leverage in the relationship between risk management, good corporate governance and firm value in financial sector companies. The variables used in the test are enterprise risk management, managerial ownership, institutional ownership, independent commissioners, and audit committees as independent variables, and firm value as the dependent variable. Furthermore, this study uses firm size and leverage as control variables. The sample in this study used banking sector companies listed on the Indonesia Stock Exchange in 2017-2019 with  total sample of 111 samples. The data used in this research is secondary data which was obtained through the purposive sampling method. The analytical technique used for examining the hypothesis is through multiple linear regressions.The empirical results of this research shows that ERM, managerial ownership, institutional ownership, and independent commissioners are indicated to have a significant positive effect on firm value. Meanwhile, there was no indication of a significant influence of the audit committee on firm value. Based on these results, it can be stated that the implementation of ERM and GCG in a company has a positive effect on firm value.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015 - 2016) Teresa Avilla Adine Utama; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to verify the factors that effect on company dividend policy in Indonesia. The independent variables in this research are corporate governance, firm size, profitability of the company, and company's growth. Meanwhile, the dependent variable in this research is dividend policy. This research uses secondary datas from financial report and annual report that are registered in Indonesian Stock Exchange by using purposive sampling method. The samples chosen are all companies that published their financial report and annual report, also provided datas about corporate governance, firm size, company's profitability, and company's growth in 2015-2016. This research uses multiple regression analysis method.The result of this research shows that corporate governance, firm size, and company's profitability give positive impacts to dividend policy. Meanwhile, company's growth gives negative impacts to dividend policy.
PENGARUH PEMBIAYAAN EKSTERNAL DALAM KUALITAS PELAPORAN KEUANGAN Argita Rizky Oktavia; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the influence of external financing such as debt financing and equity financing on quality of financial reporting. The control variable in this study are size of firm, interest distribution, and loss of firm. This study used a population of all listed firm in Indonesia Stock Exchange in 2013-2015. The sampling method in this research is purposive sampling. A criterion for firm is manufacturing companies.Total data of this study is 299 data. Multiple regression used to be analysis technique. The empirical result of this study show that debt financing has a negative effect on the quality of financial reporting and equity financing has a negative effect on the quality of financial reporting.
THE INFLUENCE OF FINANCIAL CONSTRAINTS AND STOCK PRICE CRASH RISK THROUGH FIRM’S PROFITABILITY ON THE INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR LISTED IN IDX BEFORE AND DURING COVID-19 PANDEMIC Mashuri, Ardelia Callista; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In 2020, the world economic condition, especially Indonesia was experiencing a decline due to the Covid-19 pandemic. Financially, this condition weakens the ability of several companies to obtain profits. This capability is defined as profitability. The main purpose of this study is to determine the relationship between the firm's profitability through financial constraints and stock price crash risk on the infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The control variables used in this study are the Debt Ratio and Total Asset Turnover. The sample selected using purposive sampling method with multiple linear regression analysis technique through the SPSS program. The sample used in this study were 34 companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange from 2019 to 2020. The independent variable, financial constraints is measured by firm size and stock price crash risk is measured by the negative coefficient of skewness (NCSKEW). Meanwhile, the dependent variable, firm’s profitability is measured by Return On Assets (ROA) ratio. The results of this study indicate that financial constraints significantly influence the firm's profitability. On the other hand, this study finds that stock price crash risk has no significant influence on firm’s profitability which may be due to the company's negative coefficient of skewness (NCSKEW) value on the infrastructure, utilities, and transportation sector before and during the Covid-19 pandemic is still reasonable.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Kumangki, Nadiah Fadhilah; Cahyonowati, Nur
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 whether the intellectual capital has a positive effect on profitability. This study is a replication of the research that has been done by Firer and Mitchell Williams (2003). Replication is done by using intellectual capital which is proxied by VAIC as independent variable, profitability as dependent variable which measured by return on asset, and control variable consisting of firm size. This study uses secondary data from the annual financial statements of banks which listed in Indonesian Stock Exchange for 2017-2019 period. Data were collected by using documentation method and samples were determined by using purposive sampling. Samples used in this study were 26 banking companies. This research uses panel data regression analysis with Eviews 9 analysis tool. The result showed that intellectual capital has a positive and significant effect on the profitability of the banking companies which listed in Indonesian Stock Exchange from 2017 to 2019.

Page 142 of 189 | Total Record : 1889

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