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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 KEPEMILIKAN INSTITUSIONAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Consumer Goods Yang Tercatat di PT. Bursa Efek Indonesia Tahun 2017-2019) Alam Armansyah; Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The goals of this research is to see how Corporate Governance affects the company business performance. Proxy Tobin’s Q is used in this study to determine how effective the firm is at using it’s assets to create profits and entice the investors to invest. The mechanism of good corporate governance is intended to decrease potential conflicts of agency and interest cost. As the result, the level of investor confidence and the company’s performance can both improve. The population in this study were Consumer Goods companies registered in Indonesia Stock Exchange for 3 consecutive years (2017-2019). Purposive sampling was employed to collect data for this investigation. The total number of research samples in this study were 85 study samples. A multiple linear regression analysis method is used in this investigation. The classical assumption test is performed first, before do the regression test. According to the findings if this study, institusional ownerships, independent comissioner, frequency meetings of commisioner and frequency meetings of Board of Directors have little impact on firm success. While the size of company’s Board of Directors has a significant positive effect on company performance, the independence of audit committees, on the other hand, has no significant impact on the company’s performance.
PENGARUH KUALITAS AUDIT DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Fadlila Hidayati; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of audit quality on earning management in companies listed on the Indonesia Stock Exchange. Audit quality in this study is measured by audit fee and audit firm size while corporate governance is measured using the audit committee meetings and board independence and size. Earnings management in this study is measured by discretionary accruals of the company. Firm size, leverage, cash flow from operations, and firm growth used as control variables.The population of this study are non-financial companies listed in Indonesia Stock Exchange (BEI) year period 2017-2020. The sample of this study was obtained using purposive sampling method with a total sample of 412 companies. The analytical technique used to test the hypothesis in this study is multiple regression analysis with the help of SPSS software. The result of this study shows that audit fee, audit firm size have a negative and significant effect on earning management. The corporate governance variables, board independence and audit committee meeting, showed significant negative results, while board size had no significant effect on earnings management.
ANALISIS IMPLEMENTASI ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) SEBAGAI BENTUK PENERAPAN EKO-EFISIENSI DALAM MEWUJUDKAN KINERJA EKONOMI PERUSAHAAN Nadya Talitha; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a case study with an interpretive paradigm. It aims to describe the role of the EMA system in achieving eco-efficiency in a Company and its impact on the Company's economic performance. This study took up a manufacturing company in Semarang, Indonesia, as an object of observation.The results indicated that the Company has carried out environmental management activities, especially waste management, well, but reports on environmental costs are still standard based on government regulations and combine costs related to the environment into one account. This study identified environmental costs into four categories: environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. By separating environmental costs into each category in applying the Environmental Management Accounting (EMA) system, companies can obtain information for decision making and controlling environmental costs to achieve eco-efficiency. In the last years, the Company's profit has increased, reflecting the Company's economic performance after implementing the EMA system.
PENGARUH KOMPENSASI DIREKTUR, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Claudya Sarah Magdalena Wini Tingginehe; Rr. Karlina Aprilia Kusumadewi
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 and/understand whether directors compensation, firm size and/firm growth affect earnings management to avoid earnings decline. Earnings management actions can be done by choosing an accounting method that suits the company's wishes as long as the method does not conflict with the applicable Financial Accounting Standards. The population in this study are manufacturing companies (consumer goods) listed on the Indonesia Stock Exchange during the 2016-2018 period. The sample in this study amounted to 84 manufacturing companies. The research sample was obtained using purposive sampling method based on certain criteria. The analytical method used in this research is multiple regression analysis. The results of multiple regression analysis show that the director's compensation variable has no effect on the practice of earnings management partially. Firm size variable has no effect on Earnings Management Practices in this study. Large companies tend to maintain the good name and information that is spread about the company itself. The results of testing the company's growth variables on earnings management, it can be seen that the company's growth affects the earnings management practices of a company. This means that the smaller the value of the company's growth, the more likely it is for a company to practice earnings management.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY (Kajian pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Tri Widyastuti; Zulaikha Zulaikha
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 and obtain empirical evidence about the effect of profitability, solvency, company size, audit opinion, and public accounting firm size on Audit Delay. The independent variables in this study are Profitability, Solvency, Company Size, Audit Opinion, and Public Accounting Firm Size, and the dependent variable used in this study is Audit Delay.This study used secondary data. They used are sourced from the financial statements of companies listed on the IDX and published by the IDX on the website www.IDX.co.id. This research used the purposive sampling technique. The number of samples is 164 companies consistently listed on the IDX in the 2016-2019 period. This research used a t-test, F test, and coefficient of determination.The results showed that during the observation period, Profitability, Audit Opinion, and The Public Accounting Firm Size have a significant adverse effect on the Audit Delay, while solvency as proxied by Debt to Total Assets Ratio and Company Size has no significant effect. This result means that companies that experience good news (profitable and get an Audit-unqualified opinion) faster publish their financial statements. Likewise, the Big Four's Public Accounting Firm Size is relatively shorter than the others of an audit delay period.
DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN DAERAH (Studi Kasus Pada 34 Pemerintah Provinsi di Indonesia) Fitri Rahmawati; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the Impact of the Covid-19 Pandemic on Regional Financial Performance of Provincial Governments in Indonesia. In addition, this study aims to determine whether there are differences in the regional financial performance of provincial governments in Indonesia during Covid-19 compared to before Covid-19. This study is a replication of the research conducted by Vladimir, et al (2020) in Russia. This study looks at the financial aspects of the APBD realization report, but the proxy measurement variables used are different. The sample population in this study were 34 provinces. This study uses secondary data sourced from the APBD Realization Report (Regional Revenue and Expenditure Budget) from 2019 to 2020. The test tool used is parametric using Paired T-Test. Based on the results of the study, this study states that the ratio of financial performance to the effectiveness of PAD, the ratio of regional tax contributions to PAD, and the ratio of capital expenditures have significant differences before and during the Covid-19 pandemic. The ratio of the degree of fiscal decentralization, the ratio of financial independence, and the ratio of regional retribution contributions did not experience significant differences before and during Covid-19.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DAN KINERJA PASAR PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI PADA PERIODE 2014-2020 Neni Hendayani; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Good Corporate Governance (GCG) is something that is considered important in an organization or company. Companies that pay attention to a good governance system are proven to be able to continuously improve their company performance. The purpose of this study is to determine and provide empirical evidence regarding the effect of good corporate governance (GCG) on profitability and market performance. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, managerial ownership, board of directors, independent commissioners, and audit committee. Profitability in this study is proxied by ROE (Return On Equity) and market performance is proxied by tobins'q. The population in this study are insurance companies listed on the Indonesia Stock Exchange for the 2014-2020 period. The sampling method in this research is using  purposive sampling which is sampling with certain predetermined criteria. The sampling method in this research is using  purposive sampling which is sampling with certain predetermined criteria.The results showed that GCG simultaneously had a significant effect on profitability and market performance.
PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN DEWAN KOMISARIS PERUSAHAAN TERHADAP SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018) Elsa Dwi Safitri; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of the characteristics of the board of commissioners and board directors characteristics on sustainability reporting in companies listed in Indonesia in 2018. This research used Manufacturing Company that listed o Indonesia Stock Exchange in 2018 as the research data. Stratified sampling method are used as a method for determining the sample, and obtained 157 companies as a sample. This research used logistic regression analysis with secondary data from manufacturing company annual report. The result of this research indicate a positive influence between size of board of commissioners and sustainability reporting. While for independent commissioners, female of board directors,national diversity board of directors have a negative effect on sustainability reporting.
PENGARUH MEKANISME GCG TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Ibrahim Dhia Furqoni; Dwi Ratmono
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

This study aims to examine the effect of good corporate governance (GCG) influence on a company’s financial performance (FP) by mediating earnings management (EM) using the Modified Jones Model (1995). The dependent variable in this study is financial performance. The independent variable used is the mechanism of GCG. This study also uses mediation variables, that is earning management.The sample of this study consisted of 68 manufacturing sector companies listed on the Indonesia Stock Exchange in 2016-2019 so that the total sample of the study was 272. The data used in this study were secondary data and sampling using a purposive sampling method. The analysis technique used to test the research hypothesis is the Partial Least Square - Structural Equation Model (PLS-SEM) in the SmartPLS 3.0. The results of this study indicate that GCG and FP has no significant effect on Earning Management. And also, earnings management doesn’t mediate between GCG and financial performance. While GCG has a positive significant on the company's financial performance.
EFEKTIVITAS TEMUAN FRAUD AUDIT, TINDAK LANJUT HASIL PEMERIKSAAN DAN OPINI AUDIT OLEH BPK DALAM MEMPENGARUHI TINGKAT KORUPSI PADA PROVINSI DI PULAU JAWA PERIODE TAHUN 2015 - 2019 Mauristela Mauristela; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of findings and follow-up on the results of BPK's examination on the level of corruption and the number of audit findings in the Financial Statements of Provincial Governments in Java. This study uses panel data with a sample of 6 provinces on the island of Java which indicate that there is corruption handled by the Corruption Eradication Commission (KPK) during the period 2015-2019. The results showed that the number of audit findings and audit opinion did not affect the level of corruption, but the follow-up on the results of the examination had a negative effect which could be stated if the Provincial Government followed up on the results of the examination by the BPK, indicating that there is seriousness from the Provincial Government to reduce the number of corruption crimes in Indonesia. the province. Efforts to make improvements in accordance with the auditor's recommendations need to be continuously improved by the Provincial Government because it can significantly reduce the level of corruption.

Page 153 of 189 | Total Record : 1889

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