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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 RISIKO AUDIT TERHADAP BIAYA AUDIT EKSTERNAL DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2019) Gracea Allesandra Vinidita; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to look into the impact of audit risk on the audit fees calculation. In this study, the independent variables are inherent risk, control risk, and detection risk, while the dependent variable is audit fees. Audit quality and firm size were also used as control variables in this study. This study uses quantitative methods. The sample in this study consists of all manufacturing firm in Indonesia Stock Exchange for the period 2018 to 2019. Total sample determined in this research is 87 companies based on purposive sampling. This study used multiple linear regression analysis for hypotheses testing. The results of this study indicate that not all attributes of audit risk such as inherent risk, control risk, and detection risk have a significant effect on the determination of audit fees in Indonesia..
THE IMPLEMENTATION OF RAMIT TECH ROBOT ACCOUNTANT TO IMPOVE THE EFFICIENCY OF BOOKKEEPING AND FINANCIAL REPORTING IN BANYUMANIK HOSPITAL Ramdhan Rodia Muhammad; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the implementation of RAMIT Tech Robot Accountant, which is a digital robot originally programmed by the author, whether it improves the efficiency of bookkeeping and financial reporting, and how the efficiency is improved. The digital robot is meant to be implemented on accounting information system of Banyumanik Hospital in Semarang, Indonesia. It has the capability of doing the bookkeeping and financial reporting by itself, including journalizing transactions, producing balance Sheet, income Statement, cash flow, and changes on equity. All of those thing can be achieved by the robot with minimum or without human intervention. The result of the research conducted would likely help the author to know whether the RAMIT Tech Robot Accountant improves the efficiency of bookkeeping and financial reporting or not and discover how the efficiency is improved. The result will help the development of the author’s digital robot in the future. The research is an action research. The steps of the research can be summarized into 4 steps, which are Planning (situational analysis), Implementation of Action (acting), Observing (acting), and Evaluation (reflecting). The author used the qualitative approach by descriptive analysis, and perform the analysis technique with PIECES Analysis, system analysis, weakness analysis and needs analysis. Data has been collected through action (intervention), interview, discussion, observation, documentation, and evaluation. The research was conducted in 1 year.The result has shown that RAMIT Tech Robot Accountant improves the efficiency of Bookkeeping and Financial Reporting in the hospital. The digital robot improves the efficiency by giving more performance with more results and less effort, eliminating cost or expense of human accountant, giving better information system management and increasing consistency and accuracy.  However, the RAMIT Tech Robot Accountant in current development still has some limitation in processing the transaction data. The digital robot is only capable of processing digital data and not capable of processing analog data. Although the digital robot still has some limitation, the robot can improve the efficiency of bookkeeping and financial reporting in Banyumanik Hospital and is able to take some role of accounting staff in Banyumanik Hospital.
PERAN MANAJEMEN LABA DALAM MEMEDIASI HUBUNGAN ANTARA MEKANISME GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2019) Ferrel Aristo Putro; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis study examines the role of earnings management in mediating the relationship between good corporate governance (GCG) mechanism, corporate social responsibility (CSR), and corporate financial performance. This study's independent variables are good corporate governance (GCG) mechanism and corporate social responsibility (CSR). The mediating variable in this study is earnings management. Meanwhile, the dependent variable in this study is the company's financial performance. This study uses secondary data from annual reports and financial information of non-financial companies listed on the Indonesia Stock Exchange and the Bloomberg database. The sampling method in this study uses a purposive sampling method. It consists of 92 non-financial companies that published their annual reports and were listed on the Indonesia Stock Exchange in 2018-2019. The analytical method used in this study is the partial least square method. The results showed that good corporate governance has a negative impact on corporate financial performance. Corporate social responsibility has a positive impact on corporate financial performance. Good corporate governance has a positive impact on earnings management. Corporate social responsibility has a positive impact on management earnings. Furthermore, this study found no significant impact on the relationship between earnings management on corporate financial performance.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPANINTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan-perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Periode Tahun 2015-2018) Muhammad Rizki Mabrur; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital  disclosure on firm value in mining companies in Indonesia.The population in this study were all mining companies listed on the Indonesia Stock Exchange for the year 2018. The sampling method used in this research was purposive sampling. The total number of samples in this study were 38 companies that were the research samples. The data used in the study were obtained from the company's annual reports. The data in this study were analyzed using the classical assumption test before the data was tested using panel data regression test. The results of this study indicate that enterprise risk management disclosure has a positive and significant effect on firm value. Meanwhile, disclosure of intellectual capital  has no effect on firm value.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Sylvia, Ardheana Mega; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit committee effectiveness, company operating size, profitability, and auditors' reputation on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The variables used in this study are audit effectiveness, company operating dimensions, profitability, and auditors' reputation as independent variables and the audit report lag as the dependent variable.This study used a purposive sampling technique with specific criteria and obtained 291 samples. Multiple linear regression analysis is the analytical method used in this study.The test results indicate that profitability has a significant negative effect on audit report delays. The effectiveness of the audit committee and the auditor's reputation have no significant effect on the delay in the audit report. In addition, the size of the company's operations also has no significant effect.
FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI PEMERINTAH (WILAYAH PROVINSI DI PULAU JAWA) Rizky Novananda Fauzan Hasibuan; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine the factor that influence the level of transparency of local government through empirical testing, particularly financial reports is the most important part that must be submitted by the Regional Government since regional autonomy was implemented by the Central Government. This study was conducted in 6 provinces on the island of Java in 2013-2018. Sampling is done using the purposive sampling method Hypothesis testing used significance test and multiple linear regression analysis. The data collection method is obtained the local government website. The results of hypothesis testing in this study indicate that the presentation of regional financial reports has a significant positive effect on the use of regional financial information by information users.
PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Muhammad Luthfi Ramadhana; Indira Januarti
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and to provide empirical proof of the effect of environmental performance on firm value, to analyze and to provide empirical proof of the effect of environmental performance on financial performance, to analyze and to provide empirical proof of the effect of financial performance on firm value, and to analyze and to provide empirical proof that financial performance can mediate the effect of environtmental performance on firm value.The population in this study are companies listed in the Program Penilaian Peringkat Kinerja Perusahaan (PROPER) and the Indonesia Stock Exchange (IDX) in 2017 to 2019. The total sample used in this study is 179 companies based on predetermined criteria. Environtmental performance is measured using the PROPER scoring, financial performance is measured using ROE, and firm value is measured using TOBIN’S Q equation. Data analysis was carried out by descriptive statistical analysis, classical assumption test, hypothesis testing, and Sobel test. The results of the analysis of this study indicate that the company's environmental performance does not have a positive effect on firm value, the company's environmental performance has a positive effect on the company's financial performance, the company's financial performance does not have a positive effect on firm value, and financial performance can mediate the effect of the environmental performance variable on the firm value variable.
PENYALAHGUNAAN PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK MEMANAJEMEN LABA PERUSAHAAN : Studi Empiris terhadap Perusahaan Go Public Sektor Mining Tahun 2017-2019 Angestie, Aneta Yoshinta; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The implementation of the company's operational activities in fact requires a responsibility towards the obligation to maintain the environment or Corporate Social Responsibility (CSR). In practice, sometimes the company commits a violation of reporting and recording so that the company's management can be manipulated. Earnings management is used as the dependent variable which is measured by using discretionary accruals. This study requires control variables which include: profitability ratios (ROA), solvency ratios (DAR), and leverage ratios. The company standards used are mining companies for 2017, 2018, and 2019, which provide complete financial reporting and sustainability reports. This study found that good social responsibility disclosure practices tend to motivate management behavior to perform earnings management in mining companies. Specifically, the publication of social responsibility activities creates trust and adds value to the company, so that by gaining the trust of stakeholders, management can more freely practice earnings management.
PREDIKSI FINANCIAL DISTRESS PERUSAHAAN DI INDONESIA MENGGUNAKAN RASIO KEUANGAN DAN ANALISIS DISKRIMINAN Kusuma, Januaryco; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This study aims to identify and explain financial ratios that have an influence on the formation of financial distress prediction models in companies in Indonesia. Knowing and explaining the process of forming models using financial ratios and processing them with discriminant analysis methods.The population in this study are all sectors of companies listed on the Indonesia Stock Exchange as a public company and have the data used, namely the financial ratios and financial condition of the company. There are 58 samples divided into 2 categories, namely companies experiencing financial distress and companies that do not. Data analysis used descriptive statistical analysis, classical assumption test, and discriminant analysis.The results of the research model have a sufficient level of accuracy and financial ratios have an influence on model formation.
PENGARUH MODAL INTELEKTUAL TERHADAP EFISIENSI OPERASIONAL PERUSAHAAN MANUFAKTUR (Studi Empiris pada Perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Rahadiansyah, Arief; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

Global business competition is currently very tight, so companies are required to provide new innovations in order to remain competitive in the market. This forces the company to have highly intellectual human resources. Because to remain competitive in the market the company must be able to provide products that have the same quality as in the market but at a lower price than the market, so the company must be able to produce low operating costs in order to reduce the selling price in the market. This study aims to test the M-VAIC, HCE, RCE, and CEE hypotheses on the company's operational efficiency. The method used in this study is purposive sampling with a total sample of 101 research samples in the manufacturing sector listed on the Indonesia Stock Exchange in 2016-2019. The analysis technique used is multiple regression and using a cross-section data model. The results of this study indicate that RCE and CEE have a significant positive relationship to the company's operational efficiency.

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