cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 141   142   143   144   145 
THE EFFECT OF SUSTAINABILITY REPORTING ON COMPANY PERFORMANCE Felita, Arina; Faisal, Faisal
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to examine the influence of sustainability reporting on company performance. The variable control of this study used total asset, return on asset, return on equity and net interest margin. This populations consists of financial company especially the banking sector in Indonesia Stock Exchange for the period 2016-2019. Sampling method determined by purposive sampling. The final sample of this research is 85 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that sustainability reporting positively influence the company performance.
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN DAN FEE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Muhammad Ilham Utama; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to examine the role of audit fee and ownership structure which include managerial ownership, foreign ownership, principal-principal conflicts, on earnings management.       The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2017 - 2019. Sample determined with purposive sampling method. Total sample of this research are 190 companies.            This study used multiple regression analysis for hypotheses testing. The results of this study shows that managerial ownership, foreign ownership, and fee audit has negative and significant effect on earnings management. This study also shown that principal-principal conflict has insignificant effect on earnings management.
ANALISIS RASIO KEUANGAN DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2019 Salsabila Firdausya; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the financial ratios that affect fraudulent financial statements. The independent variables used in the test include liquidity ratio by calculating current ratio, leverage ratio by calculating debt to assets ratio and debt to equity ratio, and profitability ratio by calculating return on assets, return on equity, gross profit margin, operating profit margin, and net profit margin. While the dependent variable is fraudulent financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. This study uses 60 samples of financial reports, consisting of 30 fraud financial reports and 30 non-fraud financial reports. To test the hypothesis, a logistic regression test was performed. This research shows that the leverage ratio by measuring debt to assets ratio (DAR) has a significant positive effect on fraudulent financial statements. In addition, the results show that gross profit margin (GPM) ratio has a significant negative effect on fraudulent financial statements. Meanwhile, current ratio, debt to equity ratio, return on assets, return on equity, operating profit margin, and net profit margin based on test results are not significant in determining the possibility of financial statement fraud.
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN PENGETAHUAN PENGURUS TERHADAP KINERJA KOPERASI (Studi Empiris pada Koperasi di Kabupaten Bantul) Khoirunnisa Nuraini Putri Sari; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research based on decrease the number of consumption cooperatives in Bantul Regency during the last 5 years, form 2015 – 2020. The cooperatives are considered unnormal so their activities stopped. One of the aspects in assessing the rating of cooperatives is financial aspect of the cooperatives. The purpose of this research to analyze the influence between accounting information systems, internal control systems, management knowledge to the cooperative’s performance. This research used quantitative methods and data was collected by using a questionnaire and analyze by using the SPSS 26. Respondents of this research are 56 people from 56 consumption cooperatives in Bantul Regency. The result of this research is that the accounting information systems and management knowledge have no significant effect on the cooperative’s performance. While the internal control systems has significant influence to the cooperative’s performance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Rahmadani, Tania Rickha; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of good corporate governance mechanisms and audit quality on earnings management practices in manufacturing companies listed in the Indonesia Stock Exchange on 2017-2019 period. This research uses quantitative research by using multiple linear regression as data analysis. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.The population in this study were all manufacturing companies listed in the Indonesia Stock Exchange on 2017-2019, which recorded 183 companies. The sampling method used in this study was the purposive sampling method, namely by using several criteria so that the researchers obtained a sample of 39 companies.The results showed that audit quality, institutional ownership, independent commissioners, and audit committees had no effect on earnings management practices. While the control variable that affects earnings management practices is the age of the company.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE Prasetya, Gustivo; Muid, Dul
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability (ROA) and leverage (DER) on tax avoidance (Y). The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample of this study used a non-probability sampling method with a purposive sampling technique. The data analysis technique used the classical assumption test, namely the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. Hypothesis testing using multiple regression analysis. The results of the study conclude that: (1) Profitability has a positive effect on Tax Avoidance, (2) Leverage has a positive effect on Tax Avoidance.
PENGARUH DIVERSITAS GENDER DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK DENGAN SUSTAINABILITY PERFORMANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Bana, Elan Levita; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the direct association between board commissioner gender diversity with tax avoidance and the mediation effect of sustainability performance on this association. 65 samples selected of non financial sector companies listed on Indonesia Stock Exchange from the period 2017-2019. Multiple regression used to analyze the direct relationship between board commissioner gender diversity and tax avoidance. Path analysis approach was employed to analyze the indirect relationship between board commissioner gender diversity and tax avoidance through sustainability performance as mediating variable. The results show that board commissioner gender diversity has significant and positive effect on tax avoidance. This implies that gender diversity in board commissioner increases the level of tax avoidance. Board commissioner gender diversity has no significant influence on sustainability performance. Path analysis result did not find support for mediating role of sustainability performance on the relationship between board commissioner gender diversity and tax avoidance.
PENGARUH REPUTASI KAP DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Herdiyana, Mita Budi; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the effect between Public Accounting Firm reputation and audit fees to audit quality by using a proxy of discretionary accruals of the company. The dependent variable in this study is audit quality. Meanwhile, the independent variables in this study were KAP reputation and audit fees.In this study using secondary data sources. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The samples in this study consisted of 49 manufacturing companies obtained by purposive sampling method. This research hypothesis testing method uses multiple regression analysis.  The results of this study indicated that Public Accounting Firm’s reputation does not a significant effect on audit quality. Meanwhile, the audit fee has a significant positive effect on audit quality.
ANALISIS PENGARUH TATA KELOLA CORPORATE SOSIAL RESPONSIBILITY DAN KINERJA CORPORATE SOSIAL RESPONSIBILITY BERORIENTASI LINGKUNGAN DAN SOSIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Benanda, Even; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of corporate social responsibility (CSR) governance and environmental and social-oriented corporate social responsibility (CSR) performance on corporate financial performance. The independent variables in this study are CSR governance, CSR performance that is environmentally and socially oriented. Meanwhile, the company's financial performance is the dependent variable whose measurement uses Tobin's Q. This research refers to research conducted by (Wang & Sarkis, 2017).The characteristics of CSR governance and environmental and social oriented CSR performance are considered to have a positive influence on the level of corporate financial performance in accordance with the hypothesis based on the theory of legitimacy and stakeholder theory. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling method used in this study was purposive sampling method with predetermined criteria resulting in 121 samples of non-financial companies to be studied. The data used are secondary data 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. This study uses multiple linear regression analysis, classic assumption test consisting of normality test, autocorrelation test, multicollinearity test and heteroscedasticity test as well as hypothesis testing, namely the F statistical test, t statistical test, and the coefficient of determination.The results of the statistical test in this study indicate that environmental-oriented CSR performance has a positive effect on the company's financial performance (Tobin's Q). Meanwhile, social-oriented CSR performance has a significant negative effect on financial performance (Tobin's Q). However, CSR governance has a positive but insignificant effect on financial performance (Tobin's Q).
THE EFFECT OF ACCOUNTING CONSERVATISM ON CASH HOLDINGS WITH CONTROLLING SHAREHOLDERS AS MODERATING VARIABLE Shakirani, Maritza Aulia; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

According to prior studies, accounting conservatism defined as an accounting practice principle that recognize losses in a more timely manner than recognizing profit. The purpose of this research is to examine the influence of accounting conservatism on cash holdings in a company with the role of controlling shareholders as a moderating variable. There are two forms of accounting conservatism occurred in this research, namely conditional accounting conservatism and unconditional accounting conservatism. The role of controlling shareholders in this research is utilized to discover its influence towards the relationship between both types of accounting conservatism and cash holdings. The analysis method used is the multiple linear regression analysis, and the analysis is conducted using SPSS software. The total sample used is amounting to 46 total of companies from banking sector that are listed in Indonesia Stock Exchange (IDX) with the research period of 2018-2020, and are selected using purposive sampling method.            The findings of this research indicate that conditional accounting conservatism significantly affect the cash holdings. On the other hands, unconditional accounting conservatism does not significantly affect the cash holdings. Furthermore, the role of controlling shareholders does not affect the relationship between both of the two forms of accounting conservatism and cash holdings, this might be due to the level of ownership from the controlling shareholders.

Page 143 of 189 | Total Record : 1889

 141   142   143   144   145 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue