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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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THE EFFECTS OF AUDIT QUALITY ON FIRM VALUE OF INDONESIAN FINANCIAL SERVICE SECTOR (FSS) Alexandra A. Yolandita; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper aims to examine the effect of audit quality, based on the signalling theory, on firm value in the Indonesian financial service sector from 2016 to 2020. This study uses audit firm size (Big Four vs. Non-Big Four) to measure audit quality and Tobin’s Q to proxy firm value. Using 60 samples of financial service firms listed on the Indonesia Stock Exchange for 5 years, this study finds that audit quality has a significantly negative effect on firm value in the Indonesian financial service sector. Higher quality audits in this sector cannot be determined by merely using the Big Four or non-Big Four auditors’ audit service. This study suggests that companies and regulators  view Big Four and Non-Big Four auditors equally based on their performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 - 2019) Erle Daffa Abhirama; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This study aims to examine the influence of corporate social responsibility (CSR) relationships and earnings quality and the impact of managerial ownership and institutional ownership on the relation between corporate social responsibility (CSR) relationships and earnings quality. The sample used is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The approach used is purposive sampling method and the technique to test the hypothesis using multiple regression analysis analisis. The results of the analysis showed that corporate social responsibility (CSR) has a significant negative effect on the earnings quality. However, managerial ownership has no significant effect on the association between corporate social responsibility (CSR) and earnings quality, but institutional ownership shows a significant effect on the relationship between corporate social responsibility (CSR) and earnings quality.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERKONSENTRASI, KOMPLEKSITAS, PROFITABILITAS, DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE Aulia Dewi Afdhalastin; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

The different business environment in each company causes the audit fees used by each company to be different for external auditors. This study aims to examine the effect of family ownership, government ownership, institutional ownership, complexity, profitability and client risk as independent variables on audit fees as the dependent variable.The sample data population in this study were all LQ45 companies listed on the IDX in 2015 - 2019. The purposive sampling method was used in this study to determine the sample company data to be tested. Using this method, data were obtained for 106 companies from the total data of 350 companies.The results of this study indicate that the variables of family ownership and institutional ownership have a positive and significant relationship with the audit fee. The independent variables of client complexity, client profitability and  client risk have a negative and significant relationship with the dependent variable on audit fees. Meanwhile, the goverment ownership has a significant positive relationship to the audit fee.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Kajian Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019) Annisa Devi Lestari; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This research aimed to determine the influence of corporate governance and corporate social responsibility on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. We used the purposive sampling method for collecting data. The data were manufacturing companies listed on the Indonesia stock exchange (IDX) and conducted the Corporate Social Responsibility. The final samples of this study are 46 companies with 205 annual reports that meet sample selection criteria from 2015 to 2019.Data were analyzed using multiple regressions. Good corporate governance was proxied by the number of commissioners, institutional ownership, managerial ownership, audit committee, and the independent board of commissioners. The results showed that the number of commissioners, institutional ownership, managerial ownership, audit committee, and Corporate Social Responsibility (CSR) had a positive and significant influence on the firm value. In contrast, the independent board of commissioners has no considerable effect.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Selama Periode 2016-2019) Rointan Silalahi; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

The aim of this study are to examine the effect of corporate social responsibility and capital intensity to tax aggressiveness with firms size and profitability as a control variable. The population of this study manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This study used purposive sampling method, with 276 total observation of sample. Multiple linear regression analysis is used in this study. The result of regression analysis showed that corporate social responsibility has insignificant effect on tax aggressiveness. But on the another hand, capital intensity has positive significant effect on tax aggressiveness.Size and profitability as a control variable has positive significant effect on tax aggressiveness.
PENGARUH CORPORATE GOVERNANCE, CASH HOLDINGS, TOBIN’S Q, INTENSITAS IKLAN, DAN REGULASI TERHADAP ACQUISITION ABILITY (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Sri Aida Fitriani; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

Today’s market economical business competition pushes companies to obtain acquisition strategy as the best way to keep their existence. Previous studies discussed the motives and impacts of acquisition activities towards bidding firms and targeted firms. Whereas, this study aims to identify and analyze factors effecting firm acquisition ability. The financial factors consist of cash holding, Tobin’s Q, and promotion intensity whilst non-financial factors include corporate governance and regulation. The data is taken from 60 non-financial firms on IDX from 2016-2019 periods by using purposive sampling method and analyzed by using logistic regression. The corporate governance variable is measured by using corporate governance index (CGI score) which is deemed as more comprehensive measure of firm’s governance. The results of this study show that corporate governance and Tobin’s Q significantly affect acquisition ability of firms. However, this study does not find evidence that cash holding, promotion intensity, and regulation variables affect the acquisition ability of a firm. These results prompt managers to consider financial and nonfinancial factors in formulating acquisition strategy.
PENGARUH KINERJA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF (Studi Empiris pada Industri Perbankan yang Terdaftar di BEI Periode 2017-2019) Rafzan Fiqih Mahendra; Daljono Daljono
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

This study aimed to examine the effect of firm performance, institutional ownership, and risk on executive compensation where the variables used in this study are firm performance, institutional ownership, risk as independent variable and executive compensation as dependent variable.The population in this study are banking industries listed on the Indonesian Stock Exchange (IDX) in 2017-2019. Sample of this study selected by using purposive sampling method. There are 34 banking industries each year which fulfilled criterion as the research sample. The analytical method used in this research is multiple linear regression analysis.The result of this study indicate that firm performance and risk significantly affect executive compensation of banking industries in Indonesia. Meanwhile, institutional ownership didn’t significantly affect executive compensation of banking industries in Indonesia.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TRANSPARANSI PEMERINTAH DAERAH (Studi pada LKPD di Indonesia Tahun Anggaran 2018 dan 2019) Yudistira Yudistira; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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This study aims to examine the effect of local government characteristics on regional government transparency. The independent variables used in this research are the size of the government (SIZE), the quality of financial reports (OPINI), the level of government response (ACCRUAL), and the political environment (POLITICS). This study uses secondary data in the form of financial reports obtained from every official website of the provincial government in Indonesia. This research used purposive sampling method. . The sample of this study consisted of 34 local governments in Indonesia for the 2018-2019 period. The analysis model uses logistic regression analysis. The results of this study indicate that the size of the local government (SIZE) and the political environment (POLITICS) have a positive effect on the transparency of local government. However, the Quality of Financial Statements (OPINI) and Response Level (ACCRUAL) negatively affect local government financial transparency.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL MANAGEMENT SYSTEMS, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON THE FINANCIAL PERFORMANCE Saskia Febby Maharantika; Fuad Fuad
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

This study aims to examine the effect of Environmental Performance Rating (Proper), Environmental Management System (ISO 14001), and Corporate Social Responsibility Disclosure on a company's financial performance. This study is conducted by quantitative methods using secondary data. The purposive sampling method was used to collect data on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for Period 2017-2019, manufacturing companies that participated in the PROPER program during 2017-2019, and manufacturing companies that provided complete data using complete data Rupiah to measure research variables. Panel Regression with Panel Pooled Data was used to analyze the data with statistical application EViews-10. The regression result shows (1) Environmental Performance Rating positively effect and significant on company's financial performance, (2) Environmental Management System certification positively effect and non-significant on company's financial performance, (3) Corporate Social Responsibility Disclosure negatively effect and non-significant on company's financial performance.
PENGARUH WHISTLEBLOWING SYSTEM, KUALITAS AUDIT DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2015 – 2019) Wahyu Kusumaningrum; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

This study aims to examine the effect of the whistleblowing system, audit quality and gender diversity of the board of directors on earnings management. Earnings management variable is used as the dependent variable, while the whistleblowing system, audit quality and gender diversity of the board of directors are used as independent variables, and use ROA, leverage ratio and firm size as control variables. The samples used in this study are state-owned companies listed on the Indonesia Stock Exchange with a total of 26 companies for 5 years. This study uses secondary data determined by the purposive sampling method and obtained from the company's official website or the Bloomberg laboratory. This study uses multiple linear regression analysis techniques. The results show that the whistleblowing system and the gender diversity of the board of directors have a negative effect on earnings management. This shows that the existence of a whistleblowing system and the presence of female directors in the company can limit the occurrence of earnings management practices. While audit quality has a positive effect on earnings management, which means that good audit quality is still not able to limit the occurrence of earnings management.

Page 147 of 189 | Total Record : 1889

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