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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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PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN AKURASI HARGA SAHAM Bukti Empiris dari Usaha Kecil dan Menengah di Bursa Efek Indonesia Tahun 2018-2020 Sri Felia Kurni; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted based on the approach of signalling theory. Signalling theory is to explain the relation between corporate governace disclosure with share price accuracy. The objective of this research is to investigate the impact of corporate governance disclosure on share price accuracy of small medium enterprise (SME) that listed on Indonesia Stock Exchange (IDX). Furthermore, this paper extends the literature on the relationship between accounting disclosure and share price accuracy to include corporate governance disclosure in emerging market economies such as Indonesia. It also shows the importance of both voluntary and mandatory corporate governance disclosure.This reserarch used secondary data from annual report of small medium enterprise (SME) that listed on Indonesia Stock Exchange (IDX) and share price accuracy records were created from each company’s weekly share price returns between 2018-2020, utilizing generalized least squares regression analysis. Multiple regression analysis with fixed effects was then implemented to test the study hypotheses. So, the results showed that the indipendent variabel consisting of voluntary and mandatory corporate governance disclosure has positive impact on share price accuracy in the Indonesia small business enterprise (SME) environment. But it does not have significant impact to share price accuracy.
PENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI AUDIT TERHADAP KUALITAS PELAYANAN PUBLIK MELALUI KUALITAS LAPORAN KEUANGAN (Studi Empiris pada LKPD Kabupaten Daerah Tertinggal di Indonesia Tahun 2016-2017) Aulia Dwi Lestari; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Audit Findings and Audit Recommendation Follow-up on the Quality of Public Services through Quality of Financial Report in underdeveloped districts in Indonesia according to the Attachment of Presidential Regulation No. 131 of 2015. The independent variables used in this study are Audit Findings and Audit Recommendation Follow-up. This study uses secondary data in the form of local government financial report obtained through the Supreme Audit Agency (BPK). This research uses purposive sampling. The sample of this study consisted of 22 underdeveloped districts in Indonesia according to Presidential Regulation Number 131 of 2015 in the period of 2015-2019.The analysis model of this research uses Partial Least Square-SEM analysis. This study shows two effects of independent and dependent variables that will be tested direct and indirectly. The results of the study indicates that the Audit Findings and Audit Recommendation Follow-up do not direct and indirectly affect the quality of public services.
PENGARUH DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT, KEAHLIAN KOMITE AUDIT, RAPAT KOMITE AUDIT, RAPAT DEWAN PENGAWAS SYARIAH TERHADAP AUDIT REPORT LAG (Studi Empiris pada perbankan syariah yang terdaftar di OJK Tahun 2016-2020) Dzulkifli Dzulkifli; Totok Dewayanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

The purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Indonesia. The dependent variable in the study is audit report lag which is measured based on the period starting from the deadline for the company to close its books on December 31 to the date specified in the independent auditor's report. The sample of the study comprises 120 observations of Islamic banking institutions’ financial reports for the period 2016-2020 using purposive sampling technique. The method that used to test the hypothesis is multiple linear regression analysis. The analysis results show that the size of the board of commissioners independent, audit committee size, audit committee expertise, and sharia supervisory board meetings have no effect on audit report lag. While the audit committee meeting has significant effect.
KETERLIBATAN PEMANGKU KEPENTINGAN DALAM PELAPORAN KEBERLANJUTAN PADA PERUSAHAAN PERTAMBANGAN DAN ENERGI DI INDONESIA Shekinah Viorensi Widyakusuma; Faisal Faisal
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

This research aims to find out how mining and energy companies in Indonesia engage with their stakeholders through the Stakeholder Engagement Strategy as well as the differences between the engagement strategies used by mining and energy companies to improve their sustainability reports through a stakeholder engagement matrix.The researcher uses a documentation technique method on Indonesian mining and energy sector that publishes a sustainability report in the Global Reporting Initiative (GRI). The final sample size for this research is 12 companies with a total of 12 reports that meet the sample selection criteria in 2017. The test uses the content analysis method.The results of the study show that by using a stakeholder information strategy, companies disclose their involvement with stakeholders at the first level, namely the information strategy by 43% of their total actions. Meanwhile at the second level, namely the response strategy by 42%, and finally the third level engagement strategy by 16%. The results of the stakeholder engagement matrix show that 6 out of 12 sample companies have disclosed higher levels of involvement and stakeholders. Meanwhile, there are 2 companies that are very lacking in disclosing their involvement and stakeholders.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2020) Patricia Graciella Wilhelmina Pardede; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

This study aims to examine the effect of ownership structure on the possibility of financial distress in manufacturing companies listed on the Indonesia Stock Exchange in 2011-2020. This study uses the dependent variable (Financial Distress), independent variables (Institutional Ownership, Insider Ownership, Foreign Ownership and Government Ownership), and control variables (Company Size, Net Profit Margin, Payment Ratio, Leverage and Sales Growth). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2011-2020. By using purposive sampling in sample selection, 160 research samples were obtained for 10 consecutive years (2011-2020). Testing the hypothesis of this study using multiple regression analysis and logistic regression analysis. The findings of this study reveal that institutional ownership and the possibility of financial distress are negatively and significantly correlated, insider ownership and the possibility of financial distress are positively and significantly correlated, foreign ownership and the possibility of financial distress are negatively and significantly correlated, and government ownership and the possibility of financial distress. distress is negatively correlated and not significant.
ANALISIS HUBUNGAN ANTARA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN BIAYA AUDIT DENGAN LAPORAN KEUANGAN XBRL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar Pada BEI Tahun 2017-2019) Khoirul Alfisyahrin; Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

The purpose of this study is to examine the relationship of corporate social responsibility (CSR) on audit fee and the impact of XBRL based financial report on the association between corporate social responsibility (CSR) and audit fee. The dependent variable that used in this study is audit fee. Corporate social responsibility (CSR) used as independent variable. Furthermore, this study used XBRL based financial report as a moderating variable.The sample in this study consists of 137 manufacture companies that listed on Indonesia Stock Exchange in the period 2017-2019. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis.Based on the empirical results of this study show that corporate social responsibility (CSR) has positive significant influence on Audit Fee but this study did not find the association of  XBRL based financial report between corporate social responsibility (CSR) and audit fee.
PENGARUH PENERAPAN PP NO 23 TAHUN 2018 TERHADAP PENERIMAAN PAJAK, EFEKTIFITAS PENERIMAAN DAN PERTUMBUHAN WAJIB PAJAK DI KPP SEMARANG SELATAN Dzul Fauzi Auzan; Didik Ardianto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

The purpose of this research is to examine the analysis of the effect of PPh Final PP No. 23 of 2018 on government tax revenues, effectiveness, and increasing the number of taxpayers at tax office in the South Semarang. The dependent variable in this research is government tax revenue, and the number of taxpayers at tax office in the South Semarang and the independent variable in this research is Government Regulation No. 23 of 2018. The population in this research consists of taxpayers who are registered at KPP Pratama Semarang Selatan for the 2017 and 2019 period. Sampling was carried out using a purposive sampling method which finally got taxpayers who used the special rules of UMKM PP No. 46 of 2013 and PP No. 23 of 2018 in calculating the annual tax. This research uses a qualitative descriptive analysis using official data from the South Semarang Tax Office as the source. The results of this study indicate that the new MSME taxation regulations PP no. 23 of 2018 has a positive effect on increasing the growth of taxpayers, but PP no. 23 of 2018 has a negative effect on the amount of state revenue receipts from the MSME tax sector, and also has a negative impact on the effectiveness of tax revenues. based on the target and realization of MSME tax revenues.
PENGARUH INDEPENDENSI, CROSS-MEMBERSHIP, DAN FREKUENSI RAPAT DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Bank Umum Syariah yang Terdaftar di BI Tahun 2014-2020) Sifa Hayu Ramadhani; Adityawarman1 Adityawarman1
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

This study aims to examine the effect of independence, cross-membership, meetings frequency of Shariah Supervisory Board (SSB) and firm performance of Islamic Banks in Indonesia. Firm performance was measured by return on asset (ROA). This study uses the independent variables independence, cross-membership, and meetings frequency of SSB. The sample uses in this study is Islamic Bank listed on the Bank Indonesia during the period 2014-2020. The number of samples is 12 companies taken by purposive sample method. Analytical method of the study was linear regression, which previously passes the classic assumption test. The results indicates that the independence, cross-membership and meetings frequency of SSB has significant positive effect on ROA
PENGARUH BIAYA KUALITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus pada 16 Perusahaan Manufaktur Sektor Otomotif dan Elektronika di Bursa Efek Indonesia Tahun 2015-2019) Ela Adiana; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

Quality costs are expenses that arise as a result of the low quality found. Some companies in Indonesia have not been optimal in controlling quality costs, as by indicated the number of complaints from consumers who are not satisfied with the product. This study aims to determine the effect of quality costs on the company’s financial performance. The research sample consisted of 16 automotive and electronics companies listed on the Indonesia Stock Exchange with companies for which all data were available in 2015-2019. This study uses the analysis method PLS with the support of the SmartPLS 3 statistical program. The result showed that the prevention costs had a positive and significant effect on ROI and EPS but an insignificant effect on Tobin’s Q. The appraisal costs had a negative and significant effect on EPS but an insignificant effect on ROI and Tobin’s Q. The internal failure costs had a negative and significant effect on ROI and EPS but an insignificant effect on Tobin’s Q. The external failure costs had a negative and significant effect on EPS but an insignificant effect on ROI and Tobin’s Q. The result of this study provide saveral recommendations for companies to pay attention to the allocation of costs for prevention and appraisal activities, because they can reduce internal failure costs and external failure costs arising from not meeting quality specifications.
PENGARUH KARAKTERISTIK DEWAN DAN KOMITE AUDIT TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN Maura Indira; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

The purpose of the study entitled "The Effect of Board and Audit Committee Characteristics on Corporate Social Responsibility" is to determine the effect of board and audit committee characteristics on corporate social responsibility (CSR) in companies listed on the Indonesia Stock Exchange. In this study, information assortment was completed utilizing the documentation technique. The information required is gotten by gathering data from Financial statement in the Indonesia Stock Exchange. The statistical population of this study are all companies listed on the Indonesia Stock Exchange and the research period is from 2015 to 2020. Using a purposive sampling technique, a sample of 55 companies was selected. Multivariate regression and Eviews 9 software were used for data analysis and hypothesis testing. The results showed that board size had a significant effect on CSR, board independence had a significant effect on CSR, managerial ownership had a significant effect on CSR, duality had a significant effect on CSR audit committee size had no significant effect on CSR and the financial expertise of audit committee members has a significant effect on CSR.

Page 152 of 189 | Total Record : 1889

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