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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 TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL) Rio Ariesta Heditya; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of corporate governance on the disclosure of intellectual capital in companies. The sample used consists of some manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020.This study uses multiple regression analysis by conducting analysis on manufacturing companies using purposive sampling method. The number of samples in the study used was 150 companies.The results show that the size of the board of commissioners, the independence of the board of commissioners has a positive and significant effect on the company's intellectual capital research. Furthermore, for blockholder ownership, government ownership and board tenure have a negative and significant effect on intellectual capital.
HUBUNGAN SUSTAINABILITY PERFORMANCE DAN ACCOUNTING ASSURORS TERHADAP ASSURANCE PROCESS DEPTH DAN ASSURANCE STATEMENT BREADTH Alifia Octa Putri Hermawan; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and empirically prove the relationship between sustainability performance and accounting assurors on a sustainability assurance engagement. This research can contribute to the research that has been done previously and can be used as additional input and comparison for other upcoming research on a sustainability assurance engagement. The focus of this research was reviewed based on the characteristics of each variable. Sustainability performance was reviewed based on high-quality and low-quality sustainability performance, accounting assurors were reviewed based on accounting assurors KAP and non-KAP, and sustainability assurance engagement was reviewed based on 2 indicators, assurance process depth, and assurance statement breadth.This research uses samples from companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 which publish sustainability reports and are accompanied by independent assurance statements with a total sample of 48 samples. Sampling was based on a purposive sampling method that followed by certain criteria. Data analyses that were  used are content analysis, descriptive statistics, and the Mann-Whitney U test.The results of this research indicate that there was a negative relationship between sustainability performance and assurance process depth, which means that companies with low-quality of sustainability performance have a higher level of assurance process depth than companies with a high-quality of sustainability performance and there was a negative relationship between accounting assurors and assurance statement breadth, which means that companies that use accounting assurors have a higher level of assurance statement breadth than companies that use non-accounting assurors. Suggestions further research include increasing the selection of the company population outside of companies listed on the Indonesia Stock Exchange (IDX), selecting enough samples from 1 company sector, or if more can be grouped according to each sector to minimize differences in company characteristics between sectors. , and the use of parametric statistical tests as research hypothesis testing.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2019-2020) Maharani Syifa Dewi Azzahra; Etna Nur Afri Yuyetta
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 effect of corporate governance towards company’s financial distress as measured using the modified Altman Z-Score. The variables selected in this study are ownership structure (managerial ownership and institutional ownership), independent commissioners, audit committee expertise, and participation in the Corporate Governance Perception Index (CGPI) rating. The sample consists of banking companies listed on the Indonesia Stock Exchange in 2019-2020 using the purposive sampling method. Data analysis in this study used descriptive analysis and multiple linear regression. The results of the study confirm that managerial ownership, institutional ownership, independent commissioners, and audit committee expertise have a negative significant effect towards financial distress. Meanwhile, the Corporate Governance Perception Index (CGPI) has no effect towards financial distress.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILIAS, SOLVABILITAS, DEBT TO ASSET RATIO, EARNING PER SHARE, DAN UKURAN PERUSAHAAN AUDIT TERHADAP AUDIT DELAY Gita Melosa; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was made with the aim of knowing the effect of company size, liquidity, profitability, solvability, debt to asset ratio, earning per share, and audit firm size, on audit delay in consumer goods companies listed on the Indonesia Stock Exchange (IDX) in the period of observation from 2018 to 2020. Independent variables on this research are company size, liquidity, profitability, solvability, debt to asset ratio, earning per share, and audit firm size. The dependent variable in this study is audit delay.            This study has a population that is consumer goods companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling method is used to take samples that will be used in this study, with a total sample of 123 company samples. Sources of data used in this study are secondary data from audited financial reports and company annual reports published through the Indonesia Stock Exchange (IDX) website as well as through the respective companies’ websites. Multiple linear regression technique and independent sample t-test are the analytical method used in this study.            The results of the study found that profitability and earning per share have negative effect on audit delay. Meanwhile, debt to asset ratio has a positive effect on audit delay. Firm size, liquidity, solvability, and audit firm size do not affect audit delay. Thus, from the seven independent variables, partial test results show that only three variables that affect the audit delay.
DETERMINAN UNDERPRICING PADA PERUSAHAAN IPO DENGAN VARIABEL MODERASI DEWAN KOMISARIS (Studi Empiris pada Perusahaan yang Melakukan IPO di BEI Tahun 2017-2019) Fadhilah Dwi Lailita Safitri; Marsono Marsono
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of profitability, auditor reputation, underwriter reputation, and size firm on the underpricing of IPO shares companies that moderated by board of commissioners. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study consists of all IPO firm in Indonesia Stock Exchange on the period 2017 – 2019. Sample determined with purposive sampling method. Total sample of this research is 109 companies. This study used Structural Equation Model – Partial Least Square (SEM-PLS) by SmartPLS 3.0 software. The result of this study show that profitability, auditor reputation, underwriter reputation, and firm size had no significant effect on the level of underpricing IPOs. Different with variable board of commissiners that had significant effect on the level of underpricing IPOs but the board of commissioners can be moderated the effect of profitability, auditor reputation, underwriter reputation, and firm size to the level of underpricing.
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Raihan Fadhilla Kurnia; Marsono Marsono
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This research aims to examine the influence of financial performance to corporate social responsibility disclosure with good corporate governance as moderacy. Independent variables in this research are liquidity, leverage, and profitability. Dependent variable in this research is corporate social responsibility disclosure. Moderation variable in this research is good corporate governance.   This research uses secondary data obtained from annual report and financial statement of minning sector companies on the Indonesian Stock Exchange. The sampling method that used is purposive sampling method. The sample used is minning sector companies were listed on the Indonesian Stock Exchange from 2017-2020 based on predetermined criteria. The analysis method used multiple regression analysis with IBM SPSS 26 program.    Result of this research shows that liquidity has a positive effect on corporate social responsibility disclosure, while leverage and profitability have no effect on corporate social responsibility disclosure. The result also shows that good corporate governance cannot moderate the effect of liquidity, leverage, and profitability on corporate social responsibility disclosure.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN KUALITAS LAPORAN KEUANGAN PADA EFISIENSI INVESTASI Fathaya Aji Aryonanto; Totok Dewayanto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

The study aims to examine the effect of environmental, social, and governance (ESG) disclosure and financial reporting quality on investment efficiency where the variables used in this study are the dependent variable (investment efficiency), independent variable (ESG disclosure and financial reporting quality), and control variable (tangible, leverage, firm financial performance).The population in this study are non financial companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling is done by purposive sampling. Based on purposive sampling in sample selection, 180 research samples were obtained for three consecutive years (2018-2020). The hypothesis of this research using multiple regression analysis methode.The finding of this study reveal that ESG disclosure non affect the investment efficiency. Meanwhile, financial reporting quality has a positive and significant on investment efficiency.
PENGARUH PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia tahun 2019) Tanjung Budi Hapsari; Imam Ghozali
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to investigate the relationship between enterprise risk management on firm value. The independent variable in this research is operational risk management, strategy risk management, integrity risk management, empowerment risk management, dan information processing technology risk management. While the dependent variable used in this study is firm value.This study uses secondary data from the financial information provided on Bloomberg database of companies listed on the Indonesian Stock Exchange. Using purposive sampling method, the 161 samples selected from manufactur sector which published its financial statements from 2019-2020. Multiple regression analysis is the test used to study the relationship between operational risk management, strategy risk management, integrity risk management, empowerment risk management, dan information processing technology risk management on firm value.The results show that operational risk management, strategy risk management, , empowerment risk management, dan information processing technology risk management  may be an organizational device that has positive and significant impact to firm value.
Tax Planning Activities and Firm Value (Study In Indonesia Consumer Goods Companies Listed in IDX Period 2016 to 2020) Farid Muhammad Kifli; Agung Juliarto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

The objective of this research is to examine the effect of tax planning measured by using three proxies (tax per share, effective tax rate, and book-tax differences per share) on the firm value. The study's total sample was 27 companies in Consumer Goods sector listed on Indonesia Stock Exchange between 2016 to 2020, with total of 135 observation.  The sample was selected using purposive sampling method and the analysis technique used panel data regression with the Eviews-10 application. The findings of this study reveal that: Model 1 that using tax per share has a positive and significant effect on firm value which suggests that tax planning has a negative impact on firm value. Model 2 that using effective tax rate has no significant effect on firm value which indicates that no influence of tax planning on firm value. Model 3 that using book-tax differences per share has a positive influence on firm value which means that tax planning positively affects firm value.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020)
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

The objective of this research is to examine the effect of Green Accounting implementation towards profitability. Variabel used in the examination are profitability as a dependent variable and environmental performance and environmental disclosure as independent variable. The population in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2017 until 2020. Purposive sampling method is used in this research with sample results from 48 companies. The data used in this study is secondary data in the form of annual reports and sustainability reports from 2017 until 2020.  The analysis method of this research used multiple linear regressions. This research result shows environmental performance has influence on profitability, whereas environmental disclosure does not influence profitability.

Page 158 of 189 | Total Record : 1889

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