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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 FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Herfin Angelina; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine going concern audit opinion affected liquidity, leverage, effectiveness of the audit committee, audit tenure, audit delay and opinion shopping to going concern audit opinion on banking industries. Variables used in the examination are liquidity, leverage, effectiveness of the audit committee, audit tenure, audit delay and opinion shopping as the independent variables, also going concern audit opinion as the dependent variable. This research used manufacturing companies during the 2018-2020 with a total sample size of 129 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Logistic regression analysis is the analysis method used in this research. The results of this study indicates that leverage and audit delay have a positive significant effect on going concern audit opinion. Effectiveness of the audit committee has a negative and significant effect on going concern audit opinion. Liquidity, audit tenure and opinion shopping have no on going concern audit opinion.
ANALISIS PENGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGS) PT. GAS NEGARA Tbk. TAHUN 2016-2020 BERDASARKAN STANDAR GLOBAL REPORTING INITIATIVE (GRI) Wilkinson Mardika; Faisal Faisal
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the disclosure of the Sustainable Development Goals as reflected in the PT Perusahaan Gas Negara Tbk Sustainability Report based on the GRI Standards for the 2016-2020 period. This type of research is qualitative research. The research method used is the Content Analysis method. The data collection technique used is documentation, collecting relevant data and information sourced from literature studies and internet searching in order to obtain information that can be useful for conducting research. The conclusion based on the results of the study shows that based on the rankings in Table 3.2, the Suistainability Reporting Disclosure Predicate in the 2016 period is categorized as uninformative with an average value of 28% from data processing, in the 2017 period it is categorized as uninformative with an average value of 39% from data processing. , in the 2018 period it is also still categorized as uninformative with an average value of 39% data processing. Meanwhile, in the 2019 period, it was categorized as less informative with an average value of 52% from data processing. For the 2020 period, it can be categorized as informative with an average value of 71% of data processing. In the report found inaccuracies in some of the disclosures reported. It is hoped that PT Perusahaan Gas Negara Tbk will report more fully, especially related to specific topics such as economic, environmental, and social topics in order to be better in the future.
PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, KOMISARIS INDEPENDEN, DAN CAKUPAN ANALIS TERHADAP CORPORATE INTERNET REPORTING Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020 Sampai 2021 Louis Valentino; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Increasing internet penetration and increasing internet users, including in Indonesia, are important for companies to disclose information to stakeholders. Considering that the information disclosed by companies varies, it is necessary to understand the effect of firm characteristics on the level of information disclosure via the internet as previous research findings are still inconsistent.This research consists of four independent variables and one dependent variable. In previous studies, the usage of signaling theory was common to explain the disclosure of corporate internet reporting. It is used to distinguish good quality companies from poor quality companies as low-quality companies disclose less information and limit users' access to company information. However, the number of previous publications that uses a ratio-scale index is still limited, especially with developing countries population.This study found significant positive relationship between firm size and analyst coverage towards CIR. An increase in firm size also leads to an increase in agency cost, which needs to be reduced through the act of CIR. Whilst, analyst coverage will motivate managers to do CIR due to an increase of demand. Furthermore, financial performance and independent board do not affect CIR. It is recommended to replace current variables with different ones or add new ones, not limiting social media disclosure only to the hyperlinks to companies' social media, and not limiting disclosure points to 0 or 1 due to the varying level of CIR between companies.
CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP INVESTASI RESEARCH & DEVELOPMENT (Studi Empiris Pada Perusahaan Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021) Khadafy Fadholi Syuhada; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to explore how much influence Corporate Governance has on Research & Development investments in pharmaceutical industry companies in Indonesia. Corporate Governance is measured by majority shareholders, independent commissioners, and institutional investors.The population in this study is a pharmaceutical industry company listed on the Indonesia Stock Exchange in the period 2016-2021. The samples obtained using the purposive sampling method amounted to 8 companies. The analytical technique used in testing this research hypothesis is a multiple linear regression analysis with SPSS software.The results of the study showed that the majority shareholder has a negative influence on Research & Development investment. Independent commissioners and institutional investors showed no influence on Research & Development investments.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2019) Putri Dzakiya; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

This research was conducted to analyze the effect of corporate governance mechanisms on capital structure. The independent variable of this research is the corporate governance mechanism which consists of size of the board of commissioners, size of the directors, size of audit committee, concentration of ownership, institutional ownership, and managerial ownership. The dependent variable of this research is capital structure.            The population of this research are manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2019. This research uses purposive sampling method by taking samples based on certain criteria. With the existing criteria, 178 eligible samples are used. This research was conducted using multiple linear regression analysis method.            The results of this research were found that institutional ownership has a significant positive effect on capital structure, while the size of the board of directors and managerial ownership has a significant negative effect on capital structure. This research also finds that the size of the board of commissioners, the size of the audit committee, and concentration of ownership has no significant effect on capital structure.
PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020) Indri Rahmawati; Darsono Darsono
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to test the influence of financial conditions, audit quality, debt default, firm size and audit lag on audit opinion going concerns in manufacturing companies The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2020. The purposive sampling method is used as a sampling method with certain criteria with a total sample of 277 samples. Based on the results of the study showed that variable financial conditions and audit lag had an significant positive effect on the opinion of audit going concern. The firm size variable had a significant negative effect on the audit of opinion going concern. The acquisition of audit quality variables has a insignificant negative effect on the opinion of audit going concern. The test results also showed that the default debt variable had an insignificant positive effect on the audit opinion going concern.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DALAM MEMODERASI HUBUNGAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2016- 2020) Aulia Rahma Adissa; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to obtain empirical evidence and analyze the effect of sustainability reporting disclosures in moderating the relationship between Enterprise Risk Management (ERM) disclosures on company performance.             The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2020. Meanwhile, there were 67 research samples used based on predetermined criteria.            Data analysis was performed by descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the analysis of the study indicate that the disclosure of Enterprise Risk Management (ERM) has a positive and significant effect on company performance. In addition, the sustainability report can moderate the relationship of Enterprise Risk Management (ERM) disclosure to company performance.
PENGARUH KEPEMILIKAN MANAJERIAL DAN AUDIT FIRM SIZE TERHADAP FEE AUDIT (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Galih Alfian Pratama; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

The aims of this study to analyze and test the effects of managerial ownership and audit firm size on audit fees in financial companies listed in Indonesian Stock Exchage. The companies used as the population in this study are financial companies listed on the Indonesian Stock Exchange in 2018-2020. Audit fee in this study is the dependent variable and for independent variable using managerial ownership and audit firm size. This study also uses control variables such as firm size, leverage, current, loss, and growth.Based on the purposive sampling method, the number of financial companies used as a sample is 54 companies. This study using multiple linear regression method to analyze the research data. The results of this study indicate that managerial ownership has no significant relationship with audit fees in Indonesian financial companies. Meanwhile, audit firm size has a significant relationship with audit fees in Indonesian financial companies.
FAKTOR NON FINANSIAL DAN FINANSIAL YANG BERPENGARUH TERHADAP NILAI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar pada BEI Tahun 2017-2019) Tamara Aulia; Darsono Darsono
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

This study aims to examine financial factors, including capital structure, firm size and dividend policy as well as non-financial factors, i.e. intellectual capital, management risk disclosure, and management structure on firm value. Firm value is proxied by Tobin's Q.The data are collected by documentation method. The research sample is banking industry that listed in the Indonesia Stock Exchange during 2017-2019. The sample method used is a purposive sampling method. The samples that eligible in the study are 104 firm-years. The data analysis technique used is multiple linear regression.The results showed that the disclosure of risk management, capital structure and dividend policy have effect on firm value, while for intellectual capital, management structure and firm size have no effect.
PENGARUH KOMITE AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI KEBERADAAN MANAJEMEN RISIKO Irena Ghina Nazibah Nasution; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This purpose of this study was to examine the effect of the audit committee on the disclosure of corporate social responsibility with the presence of risk management as a mediating variable. The audit committee is proxied by size, independence, meetings and financial expertise.      The population used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses purposive sampling method with a total sample of 46 companies. The data used in this study uses secondary data taken from the annual reports and sustainability report  of  non financial companies. Multiple linerar regression was used as the analytical method.       The results of the analysis show that the independence of the audit committee, the audit committee meeting has an indirect and not have a significant effect on the disclosure of corporate social responsibility which is mediated by risk management, and the audit committee’s financial expertise and the size of the audit committee has an indirect and not have a significant effect on the disclosure of corporate social responsibility mediated by risk management.

Page 155 of 189 | Total Record : 1889

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