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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
 157   158   159   160   161 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Desinta Natalia Siregar; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of financial reporting quality, debt maturity, conservatism, board of commissioners effectiveness, audit committee effectiveness, and institutional ownership on investment efficiency.The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2017-2019. Based on the purposive sampling method, the final sample obtained 327 data. Multiple linear regression was used to test the hypothesis in this study.The study reveals that financial reporting quality and conservatism have a significant effect on investment efficiency, whereas debt maturity have a negative and significant effect on investment efficiency. In addition, the effectiveness of the board of commissioners, the effectiveness of the audit committee, and institutional ownership have no effect on investment efficiency.
PENGARUH CSR SERTA AKTIVITAS CSR DALAM DIMENSI LINGKUNGAN, SOSIAL, DAN TATA KELOLA TERHADAP RISIKO FINANCIAL DISTRESS PADA PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Tercatat pada Bursa Efek Indonesia (BEI) Tahun 2018-2020) Rafael Galih Cahyoputro; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to investigate the influence of corporate social responsibility, CSR in the environmental dimension, CSR in the social dimension, and CSR in the governance dimension on financial distress. The variables used in this study are CSR, CSR in environmental dimension, CSR in the social dimension, and CSR in the governance dimension as the independent variable, and financial distress as the dependent variable.This study uses a sample of 2018-2020 non-financial companies listed on the Indonesia Stock Exchange and Bloomberg Terminal with a total of 187 samples using purposive sampling with conditions that have already been determined. The analytical method in this study uses logistic regression analysis.The results of this study showed that CSR activities in the environmental dimension managed to have a negative effect on the company’s financial distress. While CSR itself has a positive significant on a company’s financial distress. In addition, there was no significant impact of CSR activities in the social dimension and CSR in the governance dimension on financial distress.
ANALISIS PENERAPAN SAK-EMKM, PERENCANAAN PAJAK, TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, DAN PERSEPSI PELAKU USAHA ATAS TUJUAN LAPORAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM (Studi Empiris pada UMKM Industri Mebel di Bojonegoro) Ika Widyaningrum; Agus Purwanto
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 the application of SAK-EMKM, tax planning, owner's education level, understanding of accounting, and perceptions of business actors on the purpose of financial statements on the quality of financial reports.This study uses the type of data obtained directly from the first party or can be called primary data. The population in this study is MSMEs that have been registered with the Cooperatives and SMEs Service Office. The sample used in this study was 100 business units with random sampling method as the method for taking the sample. Data was collected by distributing questionnaires to respondents. Analysis of the data used in this study is regression analysis using the SPSS 25 program.The results showed that the application of SAK-EMKM and tax planning had a positive and significant effect on the quality of financial reports. While the owner's education level, understanding of accounting, and perceptions of business actors on the purpose of financial statements do not have a positive and significant effect on the quality of financial reports.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET, LIKUIDITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL (Studi pada Perusahaan Property dan Real Estate pada Tahun 2017-2019) Theresia Fanny Lia Hanbo; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the effect of Profitability, Firm Size, Asset Structure, Liquidity, and Business Risk on the Capital Structure in Property and Real Estate Company Listed in 2017-2019. This research used Property and Real Estate companies listed on Indonesia Stock Exchange from 2017-to 2019 as the research data. This Research is a type quantitative. Purposive Sampling Method for determining the sample, and obtained 30 companies for three years, so it used 90 observations as a sample. This research used multiple regression analysis with secondary data from the annual report of Property and Real Estate Company.    The results indicate that the asset structure significantly affects the capital structure. While Profitability, company Size, Liquidity and Business Risk  have no significant effect the capital structure. This research model  provides a coefficient of determination of 15%. The rest is explained by other variables that are not in the model.
SYSTEMATIC LITERATURE REVIEW: HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA PERUSAHAAN Angga Praditya; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to identify the relationship between accounting information systems (AIS) and performance measurement based on published research articles. This study also aims to examine the diversity of results and patterns in terms of recommendations and contributions. Then, this study also explores gaps in science to develop future academic studies.This study uses a systematic literature review (SLR) method to analyze various articles published in academic journals indexed in the SCImago Journal Rank (SJR) published from 2011 to 2021, which focus on articles conducted in the Asia Pacific and Western Europe. Articles are filtered using defined keywords obtained from various top ranking journals. The SLR method is used to examine topics/themes, results, methodologies, recommendations, and limitations of published articles.The results of the analysis provide evidence that academic studies prove the importance of AIS in performance measurement related to technology selection, pressure from government regulations and competitors, and human resource considerations. Most companies define AIS in the form of enterprise resource planning (ERP), therefore ERP development always has appeal and becomes the focus of subsequent research. In terms of number, articles published in the Asia Pacific region dominate compared to Western Europe, meaning that there is a positive development in the application of AIS and academic studies in the Asia Pacific region. It was also found that the implementation of AIS had a positive impact on companies in various sectors and company scales.This finding is expected to provide substantial benefits to accounting information, developers in terms of ERP development in organizations and recommends exploring more about the environmental impact of using technology.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP BIAYA MODAL DENGAN SUSTAINABILITY ASSURANCE DAN PENYEDIA ASSURANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Munika Murthin; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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The purpose of this research is to examine the effect of sustainability report disclosure on cost of capital with sustainability assurance and assurance provider as moderating variable. The variables used in this research are the dependent variable (cost of capital), independent variable (sustainability report), moderating variable (sustainability assurance, assurance provider), and control variable (company size and company leverage).This population in this research are companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling based on purposive sampling method that follows certain criteria samples obtained were 108 companies for the three years obtained (2018-2020). The analytical method used in this research is multiple regression analysis.The result of this research indicate that the sustainability report disclosure has no effect on the cost of capital. While, the sustainability report disclosure has no effect on the cost of capital which is moderated by sustainability assurance. While, the sustainability report disclosure has no effect on the cost of capital moderated by the assurance provider.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada periode Sebelum Pandemi (2017-2018) dan periode Saat Pandemi (2019-2020) Tiara Putri Pertiwi; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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This study aims to examine the factors that affect Audit Report Lag (ARL). The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor. The independent variables used in this study are company characteristics as proxied by profitability, financial distress, leverage, company size, and company age, whereas auditor characteristics as proxied by auditor reputation, auditor’s industry specialization, audit tenure and audit opinion.Responding to the Covid-19 pandemic, the Financial Services Authority (OJK) has established regulations regarding the maximum time restriction for delivering audited financial reports valid for 2019 and 2020, which was previously set at March 30 to May 31. Therefore, this study employs two research periodes: before the pandemic (2017-2018) and during the pandemic (2019-2020). The sample is determined using the purposive sampling approach and numerous criteria. The total sample obtained was 351 companies in before the pandemic (2017-2018) and 407 companies during the pandemic (2019-2020). The analytical method used for this study is multiple linear regression analysis using Partial Least Squares (PLS) with SmartPLS software. Hypothesis testing was done by statistical t-test.The results showed that in the period before the pandemic (2017-2018) profitability, financial distress, company size, and audit tenure did not show significant influence but has a negative effect on audit report lag and leverage, company age, and auditor reputation had a positive effect but did not show significant influence on audit report lag. However, there is a significant negative effect of auditor’s industry specialization and audit opinion on audit report lag. Whereas, during the pandemic (2019-2020) profitability, leverage, company size, and auditor’s industry specialization did not show significant influence but has a negative effect on audit report lag and financial distress, company age, and audit tenure had a positive effect but did not show significant influence on audit report lag. However, there is a significant negative effect of auditor reputation and audit opinion on audit report lag.
BENCHMARKING ANALYSIS; IMPLEMENTATION OF BLOCKCHAIN SYSTEM IN SUPPLY CHAIN MANAGEMENT OF VEHGRO B.V Dewi Claudia Agustin; Rob Berkhof
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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When adapted to logistics, technology of blockchain has the potential to significantly increase visibility all the way through global supply chains. As a consequence, it can improve goods tracking and provide data that cannot be altered to build trust among parties. Blockchain also ensures data security and transparency. This would contribute to the increasing demand for traceability in the food sector, as traceability has become a critical aspect in the field of food production as it ensures the quality and safety of the food product. The aims of this research is to analyze blockchain implementation and determine the implication of implementing a blockchain system in supply chain management, as well as to encourage VehGro to utilize blockchain in its supply chain in order to compete with its competition using benchmarking analysis. The study's investigation included both interviews and literature. The findings suggest that VehGro should implement private blockchain since it delivers various benefits to the organization. However, there are a few things that must be considered before implementing it.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2016 – 2020) Ruth Theodora Liza; Daljono Daljono
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

The purpose of this research is to examine return on assets affected good corporate governance that board of directors, independent board of commissioners, audit committee, managerial ownership, and institutional ownership on manufacturing companies. Variables used in the examination are board of directors, independent board of commissioners, audit committee, managerial ownership, institutional ownership, and also return on assets as the dependent variable.This research used manufacturing companies during the 2016-2020 with a total sample size of 210 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Multiple linear regression analysis is the analysis method used in this research.The results of this study indicates that board of directors, independent board of commissioners, audit committee, institutional ownership have a positive significant effect on return on assets. Managerial ownership have no effect on return on assets.
PENGARUH PROFITABILITAS DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Studi Empiris pada Perusahaan Sektor Barang Konsumsi Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021 Hanif Patria Prabantama; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

Increasing Company Value is one of the most important things for a company because it is a measure of the company's success in the eyes of stakeholders. The increase in the value of the company is influenced by many things, considering that the disclosure of company information varies greatly, so it needs to be studied more deeply regarding its effects and characteristics. This study aims to analyze the effect of corporate governance and profitability on firm value through the disclosure of corporate social responsibility.The independent variables in this study are Profitability and Corporate Governance. The dependent variable in this study is firm value, while the intervening variable is CSR disclosure. In accordance with Signaling and Stakeholder Theory, Corporate Governance and Profitability and CSR disclosure have a positive influence on Company Value. The population in this study is the Primary Consumer Goods Sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The method used in sampling in this study is the Purposive Sampling method using predetermined criteria so as to produce 62 samples of consumer goods companies. The results of statistical tests in this study indicate that Corporate Social Responsibility Disclosure has an effect on firm value and profitability has an effect on firm value. However, Corporate Governance has no effect on Corporate Social Responsibility Disclosures, Profitability has no effect on Corporate Social Responsibility Disclosures, Corporate Governance has no effect on Company Value, , Corporate Governance has no effect on Company Value through Corporate Social Responsibility Disclosures, and Profitability does not influence on Company Value through Corporate Social Responsibility Disclosure

Page 159 of 189 | Total Record : 1889

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