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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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ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENETAPAN INSENTIF DAN RELAKSASI PAJAK PANDEMI COVID-19 (Studi Empiris pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2019 dan 2020) Zuhaf Riany Musdalifah; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the differences in the company’s financial performance before and after the determination of tax incentives and tax relaxations for the Covid-19 pandemic. This study is a replication of the research conducted by Teroui et al (2011) in Tunisia with the equation of variables and indicators of research measurement. There are some differences in the research location, the use of data sources, data analysis methods and also the results of research tests. The population is 212 multinational companies from eleven sectors on the IDX and the sample used in the study is 144 companies with a two- year observation period, 2019 and 2020. The method of this research used is a non-parametric difference test; the Wilcoxon Signed-rank test with the statistical tool SPSS Ver. 23.The results showed the differences in profitability and the implications of corporate tax incentives and relaxation policies variables. While the outputs, debt capacity, capital stock, and employee costs variables did not show any differences in the period before and after the determination of incentives and tax relaxation for the Covid-19 pandemic.
ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA LAPORAN KEBELANJUTAN BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) STANDARD Annisa Maulia Priyo; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the disclosure of Corporate Social Responsibility (CSR) activities in the Sustainability Report of PT Pertamina (Persero) in 2017-2020 based on the Global Reporting Initiative (GRI) Standard. The research method used in this study is a qualitative descriptive research method with a case study approach. Data collection techniques use the method of documentation and in-depth observation of data sources as well. Data analysis is used for data processing.The type of data used in this study is secondary data obtained through the official website of PT Pertamina (Persero), namely the PT Pertamina (Persero) Sustainability Report for the 2017-2020 reporting year which has been based on the GRI Standard indicator guidelines.The results of the study show that PT Pertamina (Persero) from 2017-2020 has a focus on disclosure in the economic category and continued in the social category. Meanwhile, in the environmental category, the company is consistent with the signaling theory which states that the company always tries to disclose additional information that would add value to the company in the eyes of investors.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP VOLUNTARY AUDITOR SWITCHING (Kajian pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2018-2020) Rahayu Sulistiyani; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The change of auditor is a mandatory way to overcome the problem of auditor independence in Indonesia. Auditor switching may occur because of the government regulations (mandatory) or the will of the company (voluntary). When the company conducts a voluntary auditor switching, it will raise various questions because this happens outside of the regulations set by the government. This research aims to analyze and find empirical evidence of the factors affecting voluntary auditor switching. These factors are CPA firm size, audit opinion, management change, financial distress, and managerial ownership. The population in this research was a manufacturing sector company listed on Indonesia Stock Exchange (IDX) from 2018 to 2020. The data collection technique used is purposive sampling with a total sample of 47 manufacturing companies and an observation period of 3 years, so the total observations of 141 data were obtained. We used the logistic regression analysis method using SPSS 26. The results showed that the variable of CPA firm size has a significant effect on voluntary auditor switching. Meanwhile, other variables in this research like audit opinion, management changes, financial distress, and managerial ownership have no significant effect on voluntary auditor switching.
PENGARUH EFEKTIVITAS KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN DI ERA PANDEMI COVID-19 DENGAN IMPLEMENTASI ERP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2020) Faishal Irza Maulida; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of audit committee effectiveness and audit quality on the timeliness of financial reporting during the pandemic era with ERP implementation as a moderating variable. The independent variables used in this study are the expertise of the audit committee members, the frequency of audit committee meetings, the size of the audit committee, the tenure of the audit committee, multiple directorship of the members of the audit committee and the quality of the audit. While the dependent variable used in this study is the timeliness of financial reporting and the moderating variable in this study is the implementation of ERP.The population in this study consists of manufacturing companies affected by COVID-19 that are listed on the Indonesia Stock Exchange (IDX) for the period 2019-2020. Purposive sampling is used to as the sampling method. Out of 195 manufacturing companies, there were 140 samples that had complete financial reports for the 2019-2020 period.The results of this study indicate some characteristics of the audit committee effectiveness, such as frequency of meeting and tenure, as well as audit quality, have a significant effect on the timeliness of financial reporting when the COVID-19 pandemic occurred, while expertise, size, multiple directorship have no significant effect on the timeliness of financial reporting. ERP implementation is able to moderate the relationship that exists between meeting frequency, tenure and audit quality with the timeliness of financial reporting during the pandemic era.
PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN, DISKRIMINASI PAJAK DAN ETIKA UANG (MONEY ETHIC) TERHADAP NIAT WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Terdaftar di KPP Pratama Semarang Candisari) Salma Azzahra Kurnia; Faisal Faisal
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze factors affect taxpayer’s intention about the tax evasion. These factors are the fairness, tax system, discrimination and money ethic against the taxpayer’s Intention about the tax evasion. The population in this study are individual taxpayers who registered in KPP Pratama Semarang Candisari. In this research used primer data include questionnaires, which are distributed via google forms to personal obligation tax. The sample technique in this study is determined by sampling convenience method. The data were analysed by SmartPLS 3.0.      The results of this study show that the fairness, tax systems, discrimination and money ethic have a positive and significant effect on taxpayer’s intention about the tax evasion. These findings suggest that tax evasion is viewed as unethical acts. Direktorat Jenderal Pajak needs to hold socialization that tax revenue are importance for the development in order to increase awareness of taxation, especially in Semarang.
The Effect of Information Asymmetry towards Conditional and Unconditional Conservatism (A study on Trade, Services, and Investment Sector from IDX Listed Companies in 2018-2020) Catra Lestari Rachmawati; Fuad Fuad
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine if the information asymmetry affects conditional and unconditional conservatism he data used in this study uses secondary data taken from the company's annual reports that is provided in Indonesian Stock Exchange website and Indonesian Stock Exchange statistics data from 2018 to 2020. Multiple linear regression was used as the analytical method. The results of the analysis show that one hypothesis is the information asymmetry and control variables that are dimensioned by total assets affect the conditional conservatism. While the results of the second hypothesis show that the information asymmetry and control variables that are dimensioned by total assets, do not affect unconditional conservatism.
PENGARUH KINERJA LINGKUNGAN DAN GREEN INVESTMENT TERHADAP PENGUNGKAPAN EMISI KARBON Indah Mutiara Dani; Puji Harto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to examine the Effect of Environmental Performance and Green Investment on Disclosure of Carbon Emissions with the theories used are legitimacy theory. This study uses a quantitative approach using secondary data. The research method used is the documentation method with data collection based on the company's annual report and sustainability report. The sample in this study are companies that are members of the SR-KEHATI Index on the Indonesia Stock Exchange in 2016-2020 with the sampling method using purposive sampling. The number of samples obtained is 82 companies from 125 companies that are used as the population. The data analysis technique used in this study is a multiple linear regression analysis model. This study found that the environmental performance variable has a positive effect on the disclosure of carbon emissions. The results also reveal that green investment has no significant effect on the disclosure of carbon emissions.
ANALISIS PENGARUH KUALITAS AUDIT DAN PROFITABILITAS TERHADAP OPINI GOING CONCERN (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia saat pandemi COVID-19 tahun 2020-2021) Daffa Dzulfikar Fauzy; Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to analyze the effect of audit quality and profitability on the acceptance of going concern opinions. The independent variables used in this study are audit quality and profitability, while the dependent variable used is going concern audit opinion.The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2020-2021. Purposive sampling method was used as a sampling method by using certain criteria with a total sample of 268 samples. Logistic regression analysis was used to test the hypothesis.The finding of this study showed that the audit quality had no significant effect on going concern audit opinions. Meanwhile, profitability has a significant negative effect on going concern audit opinions.
THE IMPLEMENTATION OF BLOCKCHAIN WITHIN SUPPLY CHAIN TRACEABILITY OF ORGANIC COFFEE BEANS BETWEEN THE FARMERS AND THE COMPANY: A CASE OF VEHGRO B.V Rachel Ayu Setyaningrum; Rob Berkhof; Fuad Fuad
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

Blockchain is an advanced technology that starts implemented in many factors, such as economy, business, health, etc. In specific, blockchain can also be implemented in the supply chain, which can help the company improve its performance and trust its stakeholders. Furthermore, it will help increase the controlling system for safety and quality of the product, where it becomes customer’s attention because numerous food incidents and accidents in recent years have driven an increase in the need for traceability. The blockchain brings the solution to traceability. This research paper aims to convince VehGro to implement blockchain in its traceability system by providing the opportunities and challenges of blockchain. Then, how this system works in supply chain traceability between the farmers to VehGro. The research method will use an interview with some experts in blockchain and supply chain, and also a literature review to complement the research.
ANALISIS DETERMINAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN PERSPEKTIF FRAUD DIAMOND THEORY (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020) Muhammad Tubagus Abbas; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

Financial statement fraud is an act that is intentionally carried out consciously by eliminating material information in the financial statements. Financial statement fraud causes losses to those who use financial statements and provides benefits to fraudsters. The purpose of this study is to examine the determinants of financial statement fraud using the fraud diamond theory perspective.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling was used as a sampling method. A total of 295 research data were used as research samples. Logistic regression analysis was used as a method of research analysis.The results of this study indicate that the determinants of financial statements fraud using the fraud diamond theory perspective which is represented by financial stability, external pressures, and change in directors have positive significant effect on financial statements fraud, while financial targets, effective of monitoring, nature of industry, change in auditor have no significant effect on financial statements fraud.

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