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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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Penalaran Moral, Kepercayaan, Keadilan Organisasi dan Intensi Whistleblowing Felicia Fedrica; Anis Chariri
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis research aimed to analyze the determinants of whistleblowing intention. Dependent variable is whistleblowing intention and independent variables are moral reasoning, trust, and organizational justice.Research data used are primary data collected by distributing questionnaires to 87 respondents who work as financial staff at BRI and Bank Mandiri in Semarang as samples. The sample selection was based on convenience sampling. Furthermore, test of the hypotheses carried out through multiple regression analysis using SPSS 25 software.The results of this study show that trust has a significant effect on whistleblowing intention, however moral reasoning and organizational justice do not have a significant effect on whistleblowing intention.
The Effect of Capital Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance (In Manufacturing Companies Industry of Food & Beverage Sub Sectors Listed on Indonesia Stock Exchange 2015-2020) Muhammad Irfan Aryatama; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

The main objective of this study is to determine the relationship between the variables of capital intensity, corporate social responsibility, and profitability on tax avoidance by manufacturing companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange 2015-2020. This study has an overall sample of 96 food & beverage industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period with predetermined criteria. The sample was selected using purposive sampling method and the analysis technique used panel data regression with the Eviews-9 program. The independent variables of this study are capital intensity, corporate social responsibility, and profitability using ROA measurement. While the dependent variable in this study is tax avoidance which is measured using ETR. The results of this study indicate that several variables of capital intensity have a positive effect on tax avoidance. Corporate social responsibility has a negative effect on tax avoidance. Then, Return on Assets, as a proxy for measuring profitability, has no significant effect on tax avoidance.
ANALISIS PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH SEBELUM DAN SETELAH ADANYA PANDEMI COVID-19 DI KABUPATEN DAN KOTA SE-JAWA TENGAH Anisa Arifiyanti; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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The study aimed to find out the realization of local tax revenues in districts and cities at Central Java during Covid-19 pandemic and its contribution to original local government revenue period of 2019-2020. Furthermore, the variables used in this study were the district and city taxes including taxes for hotel, restaurant, entertainment, billboard, street lighting, non-metallic mineral as well as rock, parking, underground water, swallow nest, land and building, and acquisition duty of right on land and building.             All districts and cities at Central Java were the population and sample used in this study. In addition, the sampling method used was saturated sample. The total research sample was 70 consisting of 29 districts and 6 cities that reported the realization of local tax revenues period of 2019-2020. Besides, hypothesis testing with comparative method used Wilcoxon Signed Rank Test.            The result of Wilcoxon Signed Rank Test indicates that the decrease occurs on tax revenues of hotel, restaurant, entertainment, street lighting, parking, non-metallic mineral as well as rock during Covid-19 pandemic. Meanwhile, tax revenues of billboard, underground water, swallow nest, land and building, and acquisition duty of right on land and building increases during Covid-19 pandemic. Besides, the average of contribution level is at the moderate level.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Sektor Keuangan dan Perbankan yang Terdaftar di BEI Periode 2017 sampai dengan 2019) Regina Indraswari Susmitha; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

The financial and banking sector is an economic sector and has a huge role in funding. In addition, the financial and banking sector is more attractive to investors, and many of them are listed on the Indonesian stock exchange. It tends to improve the company's strategy to obtain funding from outside investors. Therefore, the company's management tends to carry out a strategy in earnings management to keep the fluctuations in profits looking stable. This study analyzes the effect of ownership structure, firm size, profitability, financial leverage on income smoothing.The population in this study was all financial and banking sectors listed on the Indonesia Stock Exchange for 2017 to 2019. Using a purposive sampling technique, we obtained 58 financial and banking sectors, and observational data in this study were 174 observational data. Hypothesis analysis and testing were carried out by logistic regression analysis using SPSS 25.The results showed that the variable ownership structure proxied by public ownership had no significant effect on income smoothing. The firm size had a significant effect on income smoothing. In contrast, the profitability variables proxied by net profit margin, financial leverage had no significant effect on income smoothing.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN EFEK MODERASI MANAJEMEN LABA (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2018-2020) Kevin Fatahillah Akbar; Totok Dewayanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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This study aims to examine the effect of corporate social responsibility (CSR) on the company's financial performance with the moderating effect of earnings management. The independent variables in this study are environmental-oriented CSR and socially-oriented CSR. While the company's financial performance is the dependent variable using Tobin's Q proxy and earnings management moderating variable.The characteristics of environmental and socially oriented CSR are considered to have a positive influence on the level of company financial performance according to the hypothesis based on legitimacy theory and stakeholder theory. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The sampling method used in this study is a purposive sampling method with predetermined criteria so as to produce 138 samples of non-financial companies to be studied. The data used is 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 research uses multiple linear regression analysis, classical assumption test, and moderate regression test.The results of the statistical test in this study indicate that the environmental- oriented CSR performance has a significant positive effect on financial performance. Likewise, socially oriented CSR has a significant positive effect on the company's financial performance. Meanwhile, the moderating effect of earnings management has a significant negative impact on environmental and socially oriented CSR on the company's financial performance.
BLOCKCHAIN TECHNOLOGY AS A SOLUTION OF INTEGRATION ISSUE IN HALAL FOOD SUPPLY CHAIN Andi Ahianindiasdri Sarah; Bettine Bergmans
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Halal food is an obligation for Muslims to consume. Therefore, Halal food can be consumed when it meets the requirement of Halal certification. However, there are several issues in Halal industry, such as Halal counterfeiting, Halal fraud, Cross-contamination food, etc. One of the most sensitive issues in the Halal industry is the integrity of the food supply chain.  The paper provides a conceptual framework for the verification of the halal food chain for processed food products. It is hoped that the framework will assist food industry players in developing a mechanism that will enhance the transparency and legitimacy of the halal food chain. Along with 4th Industrial Revolution era, the emerging technologies provide an ideal solution to the issues currently faced by companies across the world, and one such area is the Supply Chain Management. The issues in the Halal Food Supply Chain can effectively be addressed by the emerging Blockchain Technology.
PENGARUH CORPORATE GOVERNANCE STRUCTURE DAN FINANCIAL DISTRESS TERHADAP LUAS PENGUNGKAPAN SUKARELA Rachmi Julinda Mulianingsih; Darsono Darsono
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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This study was aimed to examine the effect of  corporate governance structure and financial distress on the width of voluntary disclosure. Voluntary disclosure is a disclosure that other than what is required. This disclosure is influenced by various factors, including the seven variables used in this study. The result of this study will show whether the seven variables have an effect on increasing or decreasing voluntary disclosure.       This study used the secondary data which was annual reports retrieved from Indonesia Stock Exchange (IDX) website and company’s website. This study used purposive sampling method. 276 companies were selected as samples from 494 companies as the population during 2017-2019. The research method used in this study was multiple linear regression. Agency theory is used in this study to formulated seven hypotheses that lead to the result of the analysis.        The result of this study indicated that financial distress had a negative and significant effect on voluntary disclosure. The proportion of audit committee, the audit committee meetings frequency, and competency of audit committee had a positive and significant effect on voluntary disclosure. The result of this study also indicated that board of commissioner independence, board of commissioner meetings frequency, and board of commissioner competency had no effect on voluntary disclosure.
PENGARUH KUALITAS KANTOR AKUNTAN PUBLIK (KAP) DAN KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2019) Anigo Trikartiko; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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The aim of this study is to examine the role of audit specialization, audit fees, independency audit committee, and board-gender diversity audit committee on tax avoidance. This study uses firm size as a control variable.       The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2016 - 2019. Sample determined with purposive sampling method. Total sample of this research are 200 companies.            This study used multiple regression analysis for hypotheses testing. The results of this study shows that audit specialization, independency audit committee, and board-gender diversity audit committee has positive and significant effect on less tax avoidance. This study also shown that audit fees has positive but insignificant effect on less tax avoidance.
PENGARUH PERILAKU OPORTUNISTIS DAN MEKANISME PENGAWASAN TERHADAP REAL EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Dhimas Andrean Sukoco; Dwi Ratmono
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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This study aims to examine the effect of opportunistic behavior and control mechanisms on real earnings management. The variables used in this study are the dependent variable (real earnings management) and independent variables (financial distress, leverage, institutional ownership, number of board of commissioners, number of board of commissioners meeting, number of board of commissioners who have accounting and/or finance expertise, number of audit committee members, number of audit committee meetings, number of audit committee members with accounting and/or finance expertise).The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, the sample used in this study was 83 companies for five years (2015-2019). The analytical technique used to test the hypothesis is multiple regression analysis.The results of this study indicate that financial distress, number of board of commissioners, number of board of commissioners meetings, number of audit committee members, number of audit committee meetings have a negative and significant effect on real earnings management. Meanwhile, leverage, institutional ownership, the number of members of the board of commissioners who have accounting and/or finance expertise have a positive and significant effect on real earnings management. Meanwhile, the number of audit committee members who have accounting and/or finance expertise has a negative effect on real earnings management, but not significantly.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS A CUSTOMER SATISFACTION AND RETENTION STRATEGY IN THE CHAIN RESTAURANT SECTOR Ong Teenya Augustine; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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CSR is a comprehensive concept, encompassing companies' socially accountable activities, its social responsiveness, and its conducive efforts that are ultimately helpful to the society. This study aims to reveal the precise role of corporate social responsibility (CSR) within the customer retention method by considering the mediating impact of brand attitude, service quality, and customer satisfaction whereas work the moderating impact of brand love in the chain restaurant industry.The methodology used in this study is a quantitative method by distributing an online questionnaire consisting of 27 item statements with a five-point Likert-scale. The sample size used for this study was 225 people in Indonesia who are consumers of restaurants in Indonesia. This research data was processed using smartPLS 3.2.9 analysis tools and the research method in this study used Structural Equation Modeling (SEM) which is equation model with an approach based on variance or component-based structural equation modeling.The results of this study show that economic, ethical and philanthropic CSR are important factors to improve brand attitude and service quality. Interestingly, the aforesaid relationship helps increase customer retention. Our research outcomes also show that brand love indirect effects in moderating impact on the relationship between attitude and customer retention. This research provides the restaurant chain industry with a deeper understanding and valuable insights into the corporate social responsibility strategy of restaurant chain companies, and shows that specific corporate social responsibility measures have an impact on customer brand attitude and customer retention.

Page 146 of 189 | Total Record : 1889

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