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
 142   143   144   145   146 
FAKTOR FAKTOR RASIO FUNDAMENTAL PERUSAHAAN DALAM MEMENGARUHI HARGA SAHAM (Studi pada Perusahaan Multisektor yang Terdaftar Pada Indeks IDX-30 Tahun 2016-2020) Pratama, Andra Wisnu; Marsono, Marsono
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 capital market is an industry that has been developed for decades. The instruments that are always traded in the capital market are stocks. The IDX has several indexes in the stock market. One of the indexes that is interesting to study is the IDX-30 Index because it is proven to be sustainable and the liquidity of its financial statements and stock performance are attractive. This study aims to examine the effect of NPM, ROA, DER, EPS, and PBV on stock prices in companies listed on the IDX-30 Index 2016-2020 on the Indonesia Stock Exchange. Stock prices can be influenced by many factors, including the fundamentals contained in the company's financial statements. The variables used in this study were NPM, ROA, DER, EPS and PBV as independent variables. With Stock Price used as the dependent variable. The population and sample in this study are companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples is a total of 19 companies that are included in the IDX-30 Index. The research method data analysis used in this study was multiple linear regression analysis and SPSS version 25 application for windows to find the effect of regression. This study used Signal theory to formulate research hypotheses. The results showed that there was a significant positive effect of NPM on stock prices, ROA had a significant negative effect on stock prices, DER had a significant negative effect on stock prices, EPS had a significant positive effect on stock prices, while PBV had a significant positive effect on stock prices.
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN EFISIENSI PENGELOLAAN ZAKAT DI INDONESIA: STUDI KASUS ORGANISASI PENGELOLA ZAKAT SKALA NASIONAL Merdeka, Niki Agni Eka Putra; 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

The purpose of this study is to determine the level of accountability, transparency, and efficiency of OPZs on a national scale in Indonesia. The method used in this research is descriptive analysis. The level of accountability and transparency was analyzed based on the implementation of Internet Financial Reporting (IFR) as measured by a list of disclosure indexes. The level of efficiency was analyzed using the nonparametric Data Envelopment Analysis (DEA) method with production approach and an output-oriented to the assumption of Variable Return to Scale (VRS), with input variables in the form of personnel expenses, operational expenses, and socialization expenses, while the output variables were collection and distribution. The research sample comes from the list of national-scale OPZs in Indonesia in Perdirjenpajak No. PER-15/PJ/2020 selected by purposive sampling method. The data used for the analysis of accountability and transparency comes from the results of observations on the implementation of IFR on the OPZ’s website in September 2021. Meanwhile, the data used for the analysis of efficiency are the OPZ’s financial statements for the 2019-2020 period that have been uploaded on their websites.The results of this study show that the average level of accountability and transparency of 25 OPZ on a national scale in Indonesia until September 2021 is at a low level. This is due to the low awareness of uploading financial reports on the internet, the low quality of financial reports that have been uploaded on the internet, and less than optimal website maintenance and updates.  Meanwhile, the nine OPZ in the efficiency analysis that has efficient zakat management performance is IZI, LMI, BMM, Griya Yatim, Panti Yatim, and NU Care. For inefficient OPZs, namely BAZNAS, Dompet Dhuafa, and Rumah Yatim, they can further improve the quality of governance or provide education and training to staff to be efficient.
AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT Prastiti, Alya Rizky; Gruben, Frank
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 work environment of the auditors has a significant influence on the ethical decisions made. the reflection of the auditors’ performance is directly proportional to the environment that forms their skepticism as well as the leader who leads them. The author wants to reveal how performance management in an audit firm contribute to auditor’s ethical decision making. Furthermore, the author uses the literature review from reliable journals as evidence of the statement to describe the ideas and issues in this study.The findings in this thesis contribute to providing suggestions for audit team leaders in improving firm’s performance management in contributing to auditors’ ethical decision-making.
PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019 Firawan, Panji Aldy; Dewayanto, Totok
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 audit quality and financial reporting quality on investment efficiency where the variables used in this study are the dependent variable (investment efficiency) and the independent variable (audit quality and financial reporting quality). The population in this study are sector manufacture listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was taken by using purposive sampling method. Based on the purposive sampling method, the samples obtained were 113 sampel data for three consecutive years (2017-2019). The analytical method used in this research is multiple linear regression analysis.The results in this study indicate that audit quality and financial report quality have a positive effect on efficiency investment.
ANALISIS PENGARUH KOMPETENSI SDM DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LK SKPD DENGAN SPIP SEBAGAI VARIABEL INTERVENING STUDI EMPIRIS SEKRETARIAT DAERAH KABUPATEN/KOTA SE-JAWA TENGAH Nisa, Luthfi Khoirun; Haryanto, Haryanto
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 research was conducted to analyze the influence of HR competence (Human Resources) and the role of internal audit on the quality of LK SKPD (Regional Work Unit Financial Statements) with SPIP (Government Internal Control System) as an intervening variable. The variables used are HR competency and the role of internal audit as an independent variable, LK SKPD quality as the dependent variable and SPIP as an intervening variable. The sample in this study were financial employees of the Regional Secretariats of Regency/City in Central Java. The sample based on purposive sampling method. The sample obtained was 35 respondents. The research method used is hypothesis testing research by using PLS (Partial Least Square) test tool.The results showed that HR competency and the role of internal audit had a positive but insignificant effect on the quality of LK SKPD and the role of internal audit also had a positive but insignificant effect on SPIP and the role of internal audit had a positive and insignificant effect on the quality of LK SKPD mediated by SPIP. However, SPIP affects LK SKPD positively and significantly, HR competencies affect SPIP positively and significantly and HR competencies affect the quality of LK SKPD mediated by SPIP positively and significantly.
PENGARUH MANAJEMEN LABA, KINERJA KEUANGAN DAN MILITARY CONNECTION TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Utpala, Clara Galuh; Adiwibowo, Agustinus Santosa
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 of earnings management, financial performance, and military connection to corporate social responsibility on mining companies. Variables used in the examination are earnings management, financial performance, and military connection as the independent variables, also corporate social responsibility as the dependent variable. This research used mining companies during the 2016-2019 with total sample is 128 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 earnings management and ROA have a positive significant effect on corporate social responsibility. ROE has a positive insignificant on corporate social responsibility. Beside that, military connection have a negative and insignificant on corporate social responsibility.
PENGARUH DIMENSI BUDAYA NASIONAL TERHADAP RISIKO FRAUD (Studi Empiris pada 94 Negara) Alfarin, Monika; Meiranto, 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 increase of fraud cases constantly becomes a crucial problem for enterprises in the world. Anti-fraud program on companies needs holistic fraud risk input to be effective and efficient. Culture as an aspect of life is affecting every society. Then, the purpose of this research is to analyze the effect of culture on fraud risk. National culture dimension from Hofstede’s theory is used in this research. Dimensions that tested are power distance, individualism, masculinity, uncertainty avoidance, long-term orientation, and indulgence. The fraud risk is proxied by Corruption Perceptions Index 2020 (CPI 2020). Data population is 94 countries that had culture dimension and CPI 2020 measured. Data that had earned then tested with multiple linear regression method. The result of this research shows that power distance and masculinity give positive effect on fraud risk. On the other hand, long-term orientation, individualism, and indulgence dimension give negative effect to fraud risk.
PENGARUH AUDIT CLIENT TENURE, AUDIT LAG, OPINION SHOPPING, RASIO LIKUIDITAS, DAN RASIO LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN Saraswati, Agustina Ayu; Parasetya, Mutiara Tresna
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 empirically the influence factors on the probably of receiving going concern opinion on the manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The independent variables used in this study are audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage ratio. While the dependent variable is going concern audit opinion.This study uses secondary data from financial statements of manufacturing companies listed on Indonesia Stock Exchange in 2015 - 2019. The sampling method used is purposive sampling. The sample consists of 90 samples of financial reports that listed on Indonesia Stock Exchange period 2015-2019. The analysis method that was used in this study was regression test. The result of this study shows that the independent variables are audit client tenure, audit lag, opinion shopping and leverage ratio has significant influence towards going concern audit opinion. Meanwhile, liquidity ratio do not influence going concern audit opinion. 
PENGARUH LIABILITAS PAJAK TANGGUHAN, UKURAN PERUSAHAAN, DAN KONSENTRASI KEPEMILIKAN TERHADAP EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan yang Konsisten Terdaftar di LQ45 Tahun 2017-2019) Nelza, Audea Briliana; Purwanto, Agus
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 purpose of this research is to know how deferred tax liabilities, firm size, ownership concentration affect earnings management to avoid earnings decline. Earnings management is an activity of manipulating earning information in the financial statements performed by corporate managers with the aim to protect the interests of the company.Population in this study are companies that is consistently included in LQ45 and listed on the Indonesia Stock Exchange during the period 2017-2019. Sample was obtained by using purposive sampling method based on certain criteria. The method of analysis used in this research is multiple regression analysis.The result of multiple regression analysis shows that deferred tax liabilities variable have no significant  effect to earnings management. These results prove that there is no effect of the higher company’s deferred tax liabilities cause the greater possibility of the company's earnings management action. On the other hand, firm size and ownership concentration variable have a significant negative effect to earnings management. This indicates that the larger firm size or ownership concentration cause the possibility of companies in the earnings management is getting smaller.
PENGARUH GOOD CORPORATE GOVERNANCE DAN REGULASI PEMERINTAH TERHADAP PENGUNGKAPAN INFORMASI AKUNTANSI LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2019) Intan Wahyuningsih; Wahyu Meiranto
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 exemine the effect of good corporate governance and government regulation on the environmental accounting information disclosure. Variabel used in the examination are board gender diversity, environmental committee delegation, institutional ownership, foreign ownership and government regulation as the independent variabel and environmental accounting information disclosure as the dependent variabel. The population of this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the 2016-2019. Sampling based on purposive sampling method with 72 total sample. Data analysis was performed classical asumption and hypothesis testing using linear regression. The result of this study indicates that the directors gender diversity and foreign ownership have positive and negatif significant effect on environmental accounting information disclosure. Meanwhile, environmental committee delegation and government regulation have positive and insignificant on environmental accounting information disclosure. Whereas, institutional ownership has a negatif and insignificant effect on environmental accounting information disclosure.

Page 144 of 189 | Total Record : 1889

 142   143   144   145   146 

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