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
 148   149   150   151   152 
PENGARUH EMISI GAS RUMAH KACA SEBAGAI INDIKATOR KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN Shabrina Khansa; Andrian Budi Prasetyo
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 examine the relation between environmental performance and environmental disclosure with firm value. This study uses greenhouse gas emission as environmental performance indicator and  Carbon Disclosure Project rating as environmental disclosure indicator. Market value of equity is used to define firm value as dependent variable. This study uses secondary data from firm’s financial report accessed through Bloomberg Terminal and Bursa Efek Indonesia webpage. Purposive sampling method is used to gather sample within the year of 2011 to 2017. This study examine 653 company and gathered 42 sample. There is no significant relation between greenhouse gasses emission and firm value observed in this study, eventhough it shows an insignificant negative relation. We also didn’t found significant relation between environmental disclosure with firm value. We examined interactive effect between environmental performance and disclosure and also didn’t found a significant relation to firm value.
ANALISIS PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM AKUNTANSI PEMERINTAHAN DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN STUDI PADA SELURUH SKPD PENGELOLA KEUANGAN PEMERINTAH KABUPATEN/KOTA SE-JAWA TENGAH Amiroh Zumar Hanifah; 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 study aims to determine the effect of implementing good governance, government accounting systems and internal control on the quality of financial reports. In this study the dependent variable consisting of Good Governance, Government Accounting Systems and Internal Control. The independent variable in this study is the Quality of Financial Statements.This research was conducted with primary data, namely distributing questionnaires to predetermined populations and samples, namely all SKPD Financial Managers in  BPPKAD / BPKAD / BPKD / DPPKAD / BKD throughout Central Java. Data analysis techniques used PLS (Partial Least Squares) softwareThe results showed that the implementation of good governance had no significant effect on the quality of financial reports, while the application of the government accounting system and internal control had a significant effect on the quality of financial reports.
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro Mila Sri Utami Hayati; P. Basuki Hadiprajitno
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 Corporate Social Responsibility, environmental accounting, and Environmental Management Systems on environmental performance. The measurement of Corporate Social Responsibility in the environmental field refers to use the Global Reporting Initiative (GRI) score which consists of 26 items to see the level of social responsibility disclosure of the company’s environmental performance.           The population used in this study are mining companies listed on the Indonesia Stock Exchange and listed in the 2015-2019 PROPER assessment. Where the PROPER assessment is a company performance appraisal which is held by the Indonesian Ministry of Environment once a year. The data collection method used in this study was purposive sampling, with companies listed on the Indonesia Stock Exchange and listed on PROPER. Data consisting of 115 data were analyzed. Hypothesis analysis uses descriptive analysis method and multiple linear regression.             The result in this study indicate that Corporate Social Responsibility and Environmental Management System have a significant positive effect on environmental performance. Meanwhile, environmental accounting does not have a significant effect on environmental performance
ANALISIS PENGARUH FRAUD DIAMOND DAN FEE AUDIT TERHADAP PENGUNGKAPAN ATAS KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Imanuel Yoka Prasetia; Totok Dewayanto
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 was to determine the effect of elements of fraud diamond (pressure, opportunity, rationalization, capability) and audit fees on the disclosure of fraudulent financial statements, in manufacturing companies listed on the Indonesia Stock Exchange.The population in this study consisted of all manufacturing companies on the Indonesia Stock Exchange for the 2017-2019 period. Sampling was done by using purposive sampling method. The total sample of this research is 71 companies.This research uses multiple regression analysis for hypothesis testing. The results of this research indicate that pressure and opportunities have a positive and significant effect on financial statement fraud. Meanwhile, rationalization, capability, and audit fees have no effect on fraudulent financial statements.
TANGGUNG JAWAB PRIBADI, KESERIUSAN KECURANGAN, RISIKO PELAPOR, DAN INTENSI WHISTLEBLOWING Girllane Dameclelen Simatupang; Anis Chariri
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 aimed to investigate determinants of personal responsibility reporting, perceived seriousness, personal cost for reporting on whistleblowing intention. The dependent variable in this research is whistleblowing intention, while the independent variables in this research are personal responsibility of reporting, perceived seriousness, and personal cost for reporting.The sample used in this study is the financial staff at Bank Rakyat Indonesia and Bank Mandiri Kota Semarang with a total 87 respondents based on convenience sampling for sample selection. Research data is primary data with survey questionnaire methods obtained through respondents. This research examines the hypothesis by using multiple regression analysis with SPSS 23 software.The findings show that personal responsibility of reporting significantly affects whistleblowing intention. Meanwhile, perceived seriousness and personal cost for reporting are not significantly associated with whistleblowing intention.
PENGARUH CORPORTE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN INTENSITAS PERSAINGAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Nadia Rahmadany; Agustinus Santosa Adiwibowo
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

In the era of globalization, the needs of each country are increasingly diverse and increasing. Every country is competing for the welfare of society and making changes for the better in all fields. Taxes are used as the backbone of Indonesia's state income. A company that is one of the taxpayers is not in line with its vision with the government. Companies are trying to reduce spending while the government is trying to make regulations to increase tax revenue. This study aims to examine the effect of corporate social responsibility, firm size, and the intensity of competition on tax aggressiveness. The variables used in the test are corporate social responsibility, firm size, and competition intensity as independent variables, and tax aggressiveness as the dependent variable. This study uses a manufacturing company from 2017 to 2019 with a total sample of 50 samples. Sampling is based on a purposive sampling method that follows certain criteria. Multiple linear regression analysis is a method of analysis used in research. The results showed that corporate social responsibility did not have a significant effect on tax aggressiveness. Meanwhile, company size and competition intensity have a positive effect on tax aggressiveness.
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN PADA LEMBAGA KEUANGAN MIKRO SYARIAH (Studi Kasus pada Bank Wakaf Mikro Sunan Gunung Jati Ba’alawy) Ella Wijayanti; Adityawarman Adityawarman
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 analyze the risk management of financing in Islamic microfinance institutions with a case study at the Bank Wakaf Mikro Sunan Gunung Jati Ba'alawy Gunungpati and measure risk with a qualitative risk assessment. The establishment of the Bank Wakaf Mikro as a commitment from Otoritas Jasa Keuangan and the Government with the aim of expanding the provision of financial access to the community and empowering productive communities in the Islamic boarding school environment. Researchers use primary data obtained from interviews, legislation, management documents, and documentation that obtained during direct observation.The research method used in this study is a qualitative descriptive research method and data collection techniques through in-depth interview interviews in-depth interviews), direct observations, and documentation. The informant in this study amounted to 8 people. Interviews carried out are semi-structural interviews with managers of Islamic microfinance institutions, customers and community representatives.The results showed that the risk management of financing carried out by Islamic microfinance institutions is still weak despite having good financing and policy procedures. Qualitative risk assessment identifies 15 risks and is categorized into four levels of risk, neguligible, acceptable, undesirable, and unacceptable. Every risk level has a different risk response.
The Effect of CEO Power on Firm Performance Moderated by Corporate Social Responsibility (CSR) Disclosure (Empirical Evidence in Manufacturing Companies Listed on Indonesia Stock Exchange (IDX) For Period 2018-2020) Safira Alifah; Puji Harto
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 examine the effect of CEO power on firm performance and the moderating influence of Corporate Social Responsibility (CSR) disclosure on the relationship between CEO power and firm performance. Indicator of CEOs Power studied were the CEO ownership and the CEO tenure in the company. The firm performance studied with the calculation of Return on Assets (ROA). This study is conducted by quantitative methods using secondary data. The population is the manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020, and the samples were taken by the purposive sampling method with linear regression analysis technique through the SPSS program. The sample used in this study were 89 companies with 256 observations. The results of the hypothesis test indicate that the CEO Power with CEO ownership and also CEO tenure as indicators are positively affect the firm performance with return on assets (ROA) calculated. The Corporate Social Responsibility (CSR) disclosure moderates the relationship between the CEO ownership and firm performance. Meanwhile, Corporate Social Responsibility (CSR) disclosure does not moderate the relationship between the CEO tenure and firm performance.
PENGARUH PROFITABILITAS, BESARAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Tigris Hans Goldwin; Sri Handayani
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Profitability, Firm Size, Leverage, and Growth on Dividend Policy. The dependent variable in this study is dividend policy which is measured using the Dividend Payout Ratio (DPR), the independent variables in this study are Profitability, Firm Size, Leverage, and Growth.This research was conducted using quantitative methods using data from financial industry companies in the banking sector listed on the Indonesia Stock Exchange in 2015-2019 . Sampling was done by purposive sampling method which finally got 20 of the 46 companies listed on the BEI page with a total sample of 100 companies from the population. The research data were analyzed using multiple regression analysis with SPSS software for hypothesis testing.The results showed that profitability and firm size had significant positive effect on dividend policy. Meanwhile leverage and growth have no significant effect on dividend policy.
Determinan Audit Report Lag Dengan Efektivitas Komite Audit Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020) Kartikasari Kartikasari; Siti Mutmainah
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the determinants of audit report lag models. The dependent variable used in this study is audit report lag, while the independent variables are company size, profitability, auditor reputation. This study also uses a moderating variable, namely the audit committee’s effectiveness, as a proxy for the number of audit committee meetings in one year. The population in this study were all companies listed on the Indonesia Stock Exchange in 2016-2020. A purposive sampling method was used to determine the research sample. The sample used is as many as 88 companies in 2016-2020, so the total sampel used is 440 samples. The statistical technique used in this research is panel data with multiple regression analysis method with Partial Least Square (PLS) moderating effect SmartPLS 3.0 software.The results of this study indicate that the profitability and effectiveness of the audit committee have a negative and significant effect on audit report lag. In contrast, company size and auditor reputation have no significant effect on audit report lag. The results also show that the effectiveness of audit committee has no moderating effect.

Page 150 of 189 | Total Record : 1889

 148   149   150   151   152 

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