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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 MANAJEMEN LABA, FINANCIAL DISTRESS, KINERJA KEUANGAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ameera, Nadya; Rahardjo, Shiddiq 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 analyze and obtain empirical evidence of the effect of earnings management, financial distress, financial performance, leverage and firm size on firm value. The sample in this study was selected using a purposive sampling method totaling 41 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The method of analysis used in this research is multiple linear regression.Based on the research conducted, it is found that earnings management has a negative and significant effect on firm value. The financial distress variable that measured using the Altman Z-score has a positive and significant effect on firm value. Then for financial performance measured using Basic Earning Power(BEP) has no effect on firm value while leverage has a positive and significant effect on firm value. Other results concluded that firm size has no effect on firm value.
PENGARUH TATA KELOLA PERUSAHAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Maulana Hafizh Dimasyqi; Faisal Faisal
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 governance, profitability, and firm size on firm value where the variables used in this study are the dependent variable (firm value) and the independent variable (corporate governance consisting of managerial ownership, institutional ownership, and board). independent commissioners, as well as profitability and company size).The population in this study are all sectors 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 103 companies 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 managerial ownership, independent board of commissioners, profitability, and firm size have a positive effect on firm value, while institutional ownership has a negative effect on firm value.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN FORMING CORPORATE REPUTATION AND ITS IMPACT TO MARKET PERFORMANCE OF FIRMS IN INDONESIA Kurnia, Muhammad Syuchron; Raharja, Surya
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) disclosure on reputation and reputation and its impact on company market performance. The independent variables in this study are Corporate Social Responsibility (CSR) and Company Reputation. Meanwhile, the company's market performance is a variable depending on its measurement using Tobin's Q. This research refers to research conducted by (Pham & Tran, 2020).The effect of CSR disclosure on market performance mediated by company reputation is considered to have a positive influence by the hypothesis based on stakeholder theory and signal theory. The population in this study are 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 50 samples of 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 Structural Equation Model (SEM) approach using Partial Least Square (PLS) software.The results of this study indicate that CSR disclosure in shaping the company's reputation has a negative effect on the company's market performance (Tobin's Q). Then the effect of CSR disclosure on market performance directly also has a significant negative effect on market performance (Tobin's Q). The company's reputation has a positive but significant effect on market performance (Tobin's Q).
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2019) Akmala, Shafira; Rohman, Abdul
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This study was aimed to examine the effect of intellectual capital on company performance. The independent variables used in this research are intellectual capital consists of HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency, and CEE (Capital Employed Efficiency). This study used secondary data in the form of annual report collected through the Indonesia Stock Exchange (IDX). This research used purposive sampling method. The sample of this study consisted of 35 companies listed on the Indonesia Stock Exchange (IDX) out of a population of 105 samples in the period of 2017-2019. This study applied multiple regression analysis. The results showed that Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) has a significant effect on firm financial performance. However, Human Capital Efficiency (HCE) has not significant effect on firm financial performance.
PENGARUH KARAKTERISTIK TATA KELOLA PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON Purnayudha, Nisrina Azmi; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The study tested the role of good corporate governance and enviromental performance to carbon emissons disclosure in companies listed on the Indonesia Stock Exchange (IDX) of 2015 until 2019. The data used was 248 company. The testing of hypotheses using ordinary least square regression. On the other side, the f shows a model that is stable and significant. R-square is 13,63%, showing no other variables that can affect a model of 86,37%. The result of this research shows it has three variables without significant impact on carbon emissions disclosure is, board size, foreign diversity and age firms. On the other hand this research has live variable significant that is, independent commissioner and director, enviromental performance, size firms and leverage. This outcome support previous studies Kılıc dan Kuzey (2019); Nasih et al., (2019); Setiawan dan Iswati (2019).
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE INDEX DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Manufaktur yang tercatat Di Bursa efek Indonesia Periode 2016-2018) Taufik Anggara; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

Analyzing the effect of the corporate governance index, sub-index, and institutional ownership is the essence of this study. This study develops a governance index consisting of 33 indicators to measure the corporate governance index. Institutional ownership as an independent variable on company performance as the dependent variable. While the control variables used are Gearing, Firm Size, Growth Opportunities, Firm Age, Board Ownership, Block Shareholdings. The research population is 93 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Purposive sampling technique was selected and applied as a sampling technique in this study. The results obtained from this study indicate that the corporate governance index,institutional ownership has a significant positive effect on firm performance, and the sub-index has a significant negative effect on firm performance. However, not all elements of the corporate governance index have a significant influence on company performance.
ANALISIS PENGARUH KOMPENSASI CEO DAN KARAKTERISTIK CEO TERHADAP AGRESIVITAS PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Desti Purwantoro; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of CEO compensation on tax aggressiveness, to determine the effect of CEO characteristics on tax aggressiveness, and to determine the effect of tax aggressiveness on firm value.This research is a quantitative descriptive study that serves to explain the description of the object of research through secondary data obtained from mining companies listed on the Indonesia Stock Exch1ange 2017-2019. Then the results of the data were analyzed using multiple linear regression analysis with the help of SPSS software.The results of this study indicate that the value of the T test in this study shows that CEO compensation has a sig value of 0.809 > 0.05 with a t_count value of -0.245 meaning that compensation has no significant negative effect on tax aggressiveness, CEO characteristics have a sig value. 0.838 > 0.05 with a t_count value of -0.208 meaning that the CEO characteristics have an insignificant negative effect on tax aggressiveness and tax aggressiveness has a sig value of 0.487 > 0.05 with a t_count value of -0.708 meaning that tax aggressiveness has no significant negative effect on firm value.
PENGARUH RISIKO DALAM PRAKTIK PENERAPAN MANAJEMEN RISIKO PADA PERBANKAN SYARIAH BERDASARKAN PRINSIP ISLAMIC FINANCIAL SERVICES BOARD (IFSB) Studi Kasus Pada Salah Satu Bank Syariah Peraih Global Islamic Finance Award 2021 Di Indonesia Theodorus Pradipta Paramarta; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

The purpose of this research is to look at risk management practices in Islamic banking in Indonesia by using all the risks that exist in banking institutions. This research aims to find out about the practice of implementing risk management in sharia banking in Indonesia by using all the risks that exist in banking institutions.This study uses quantitative methods. The sample used in this study is one of the winner of Global Islamic Finance Award 2021 in Indonesia. The researcher cannot reveal the name of the Islamic  bank because they are undergoing the adjustment process due to the renewal. Retrieval of data for research using the questionnaire method.Data analysis uses multiple linear regression. This analysis proves that the credit risk, investment risk, liquidity risk, and operational risk greatly affects the practice of implementing risk management in Islamic banks. However, market risk and commercial displaced risk does not influence the application of risk management.
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI tahun 2017-2019) Eriesta Mauliana; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

The development of manufacturing companies in Indonesia will increase the demand for quality audit reports produced from independent third parties or auditors. This study has a purpose to examine the effect of audit fees, audit tenure, audit rotation, and auditor reputation on audit quality. The independent research variables that used in this study are audit fees, audit tenure, audit rotation and auditor reputation. While the dependent variable that used in this study is audit quality. The population in this study consists all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The research sample was taken by using purposive sampling method. Based on the criteria, data sample of 49 manufacturing companies with 3 (three) years of observation. So the final amounts of the sample are 147. The research was analyzed by using logistic regression analysis with the application of the SPSS 26 program. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure has a negative effect on audit quality, audit rotation has a positive effect on audit quality and auditor reputation has no effect on audit quality.
PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN COUNTRY BUSINESS ENVIRONMENT SEBAGAI VARIABEL MODERATING Naufal Rheza Pratama; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

Accounting information stated in the financial statement can be biased and irrelevant for the sake of decision making if the company's management performs earnings management actions. In addition, the variety of accounting standards used in various countries also contribute to reducing the relevance of accounting information for decision making due to lack of comparability aspects in related financial statements. This research attempts to investigate whether the IFRS convergence occurring in Indonesia, Malaysia, and Thailand, is able to improve the quality of accounting information in these countries and to investigate whether the country business environment strengthens the relationship between the IFRS convergence and the quality of accounting information. This research utilized a robust regression method, with earnings management as a proxy of dependent variable of the quality of accounting information. While IFRS convergence is the independent variable that moderated by the country business environment (CBE). The sample of this research cover manufacturing companies listed on the Indonesia Stock Exchange (BEI) spanning the period 2009-2015 with a total of 86 companies, the Thailand Stock Exchange (SET) for the period 2007-2013 with a total of 146 companies, and the Malaysia Stock Exchange (MYX) for the period 2009- 2015 with a total of 150 companies.The research results showed that the IFRS convergence in Indonesia, Malaysia and Thailand was able to increase the quality of accounting information, and revealed that the country business environment strengthened the relationship between the IFRS convergence and the quality of accounting information, especially in Indonesia, Malaysia and Thailand.

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