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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 EFEKTIVITAS KOMITE AUDIT, REPUTASI AUDITOR, SPESIALISASI AUDITOR TERHADAP AUDIT REPORT LAG Tsaniya Nisya Fasha; Dwi Ratmono
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to determine the effect of audit committee effectiveness, auditor reputation, and auditor specialization on audit report lag (ARL). In the study of the audit committee expertise, the number of audit committee members, audit committee meetings, audit committee charter, auditor reputation, and auditor specialization act as independent variables. The control variables used in this study are auditor rotation, company size, and profitability. In addition, the dependent variable in this study is audit report lag.The samples in the study were all companies listed on the IDX in 2019-2020 with a total sample of 1192 samples. The sample selection was based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this study is panel data regression analysis.The results of hypothesis testing show that the overall research year (2019-2020) audit committee expertise, number of audit committee members, audit committee meetings, auditor reputation, and company size have a significant negative impact on audit report lag. While the audit committee charter, auditor specialization, auditor turnover, and profitability have no effect on audit report lag. In addition, the results show that before the pandemic (2019), audit committee expertise, number of audit committee members, audit committee charter, auditor reputation, company size, and profitability had a significant negative impact on audit report lag. Meanwhile, audit committee meetings, auditor specialization, and auditor turnover have no effect on audit report lag. However, the results shown during the pandemic (2020) were only auditor reputation which had a significant negative effect on audit report lag. Meanwhile, audit committee expertise, number of audit committee members, audit committee meetings, audit committee charter, auditor specialization, auditor turnover, company size, and profitability have no effect on audit report lag.
PENGARUH UKURAN PERUSAHAAN, SEVERITY, DAN ASSETS RETRENCHMENT TERHADAP KEBERHASILAN CORPORATE TURNAROUND Fauzia Febrianti; Agung Juliarto
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 firm size, severity, and asset retrenchment on the success of corporate turnaround. This study uses resource based theory to analyze this phenomena. The sample in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange in 2015-2020 with a total sample of 80 companies. Sample selected was done by using purposive sampling method with predetermined criteria and requirements. The analytical method used in this study is logistic regression analysis.The results of the study show that firm size and asset retrenchment have a positive and significant impact on corporate turnaround. Meanwhile, severity has a negative but significant impact on corporate turnaround.
PENGARUH KETERLIBATAN KELUARGA DALAM BISNIS TERHADAP STRATEGI DAN KOMPENSASI CEO (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Lia Magfiroh; Agung Juliarto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

Family companies still dominate business in almost all countries around the world, including Indonesia. In various literatures it is explained that families have the power to influence and make important decisions for business. This study aims to examine the effect of family involvement in business on strategy and CEO compensation. In this research, family involvement was measured by using family ownership and family management. While, the dependent variables used were strategy and CEO compensation. In the addition, company size and company age were added as control variables. The sample in this study is non-financial companies listed on the Indonesia Stock Exchange from 2017-2020 with total samples are 196 obsevations. The sample selection based on the purposive sampling method and multiple linear regression analysis is used as the method of analysis in this study. The results of this study show that family ownership and family management have a negative effect on strategy. Moreover, family ownership and family management have a positive effect on CEO compensation. The priority of the family to prosper and protect the interests of the family makes the company adopt a conservative strategy and pay high CEO compensation, thereby showcasing the application of behavioral agency theory.
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020) Dhena Alinda Milenia; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to examine the effect of profitability, dividend policy, debt policy, and investment decisions on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 until 2020. This study refers to previous research conducted by Putri and Rachmawati (2018).Company ratios such as profitability (ROE), dividend policy (DPR), debt policy (DER), and investment decisions (TAG) are considered to have an influence on firm value (PBV). In this study using multiple linear regression analysis method with the help of SPSS, some classical assumption test to meet the regression test, and other tests namely hypothesis testing (fit and goodness).This study found that firm value can be influenced by profitability, dividend policy, debt policy, and investment decisions and is able to explain the relationship between the dependent and independent variables. The results show that profitability, dividend policy, and debt policy have a positive and significant effect on the value of manufacturing companies. Meanwhile, investment decisions have no significant effect on the value of manufacturing companies in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Reyliani Aprilia; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to obtain empirical evidence and analyze the effect of firm size, profitability, solvency, KAP size, audit opinion, audit committee, and subsequent events on audit delay. Property and real estate companies in 2017-2020 are the population used in this research. The research sample was selected using purposive sampling method with a total sample of 130 units of analysis. The analytical technique used in this research is multiple regression analysis.The results obtained from this study indicate that profitability and audit opinion have a negative effect on audit delay, while subsequent events have a positive effect on audit delay. Firm size, solvency, KAP size, and audit committee have no effect on audit delay.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Sandi Windia Primatama; Warsito Kawedar
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to examine the effect of good corporate governance (GCG) mechanisms and corporate social responsibility (CSR) on the company's financial performance with earnings management as a mediating variable. 138 samples selected of non-financial sector companies listed on Indonesia Stock Exchange from the period 2017-2019. The analytical method used in this study are multiple regression analysis and path analysis using SPSS software. The results showed that audit quality, institutional ownership, and independent commissioners each had a positive effect on the company's financial performance. Meanwhile, the board of directors, audit committee, corporate social responsibility, and earnings management have no effect on the company's financial performance. Furthermore, audit quality, institutional ownership, independent board of commissioners, board of directors, audit committee, and corporate social responsibility have no effect on earnings management. Path analysis result show that earnings management does not gives mediating effect on the relationship between the five proxies of good corporate governance mechanisms and corporate social responsibility with the company's financial performance.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CORPORATE’S FINANCIAL PERFORMANCE (Studi Pada Perusahaan Manufaktur Peraih Penghargaan PROPER yang Listing di BEI Periode 2018-2020) Anisa Devi; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to test the influence of green accounting implementation, firm size, and firm competitiveness on the company's financial performance. The variables used in this study are financial performance as a dependent variable that is tested with green accounting, firm size, and firm competitiveness as independent variables. The population used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) which follows PROPER for the period 2018-2020. Sampling was determined through purposive sampling methods and 50 samples from 27 companies were obtained in the study using secondary data from IDX. Variable green accounting is measured with a PROPER ratng, firm size measured with Ln total assets, firm competitiveness is measured with premium price. While dependent variable measured through return on assets. Hypothesis tested with multiple linear regression analysis.The results of the study proved that: 1) Green Accounting has a significant positive effect on corporate's financial performance; 2) Firm Size has no significant effect on corporate's financial performance; 3) Firm Competitiveness has no significant effect on corporate's financial performance; 4) Implementation of Green Accounting, Firm Size, and Firm Competitiveness simultaneously have a positive and significant effect on corporate's financial performance.
PENGARUH HOMOGENITAS INDUSTRI DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDIT REPORT LAG Aqila Difa Putri; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to test the effect of client industry homogeneity and specialization industry auditor on audit report lag. In this study client industry homogeneity and specialization industry auditor variables act as independent variables while audit report lag act as the dependent variable. This study using nine variable controls such as Herfindahl index, type of industry, KAP Big 4, company size, extraordinary items, family ownership, financial leverage, complexity, and loss.             The sample that used in this study are manufacturing companies listed on the IDX in 2017 – 2020 that divided into before pandemic period (2017 – 2018) and on pandemic period (2019 – 2020). The sample selection is based on purposive sampling method. With all criteria and requirements determined, this study using 230 samples for before pandemic period and 258 samples for on pandemic period. The analytical method used in this research is multiple linear regression analysis.The result of this study found empirical evidence that simultaneously all variables affect negatively significant in audit report lag. Partially, this study has proved that client industry homogeneity and specialization industry auditor have a significant negative effect on audit report lag for 2017 – 2018. On the other hand, only client industry homogeneity that have a significant negative effect on audit report lag for 2019 – 2020, while the specialization industry auditor has a negative sign but insignificant on audit report lag.
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR MODAL, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nadiah Nur Azizah; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to examine the influence of corporate governance (independent commissioners, independent audit committees, external auditor quality), capital structure (market leverage, total leverage), ownership structure (management ownership, institutional ownership, and foreign ownership) on firm value (Tobin's Q).This research was conducted using secondary data management method on financial reports and annual reports on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 51 companies. Data analysis used multiple linear regression analysis to test the formulated hypothesis.The results show that from the three proxies of corporate governance, only the quality of external auditor which has a significant positive influence on firm value, this mean that by auditing the company using the big four KAP the presentation of the company’s financial statements is more effective and avoids misstatements and human error, while independent commissioners and independent audit committees have no influence on firm value. For the two proxies of capital structure, only market leverage which has a significant positive influence on firm value, this mean that the market assessment of the company’s equity can trigger an increase in investment and it is important for companies to prioritize funding, while total leverage does not affect firm value. For the entire ownership structure proxies namely management ownership, institutional ownership, and foreign ownership, they do not give an influence on firm value. Therefore, it is important to manage the company in order to reduce agency problems. In addition, it is important for companies to manage their funding so as to increase market valuation.
BENEFITS AND CHALLENGES OF IMPLEMENTING INTEGRATED REPORTING FOR ROYAL SCHIPHOL GROUP – A STUDY FOR SCHIPHOL GROUP TO ACHIEVE THEIR 2050 GOAL OF ZERO EMISSION AIRPORT Putu Deny Wijaya; Miranda Bens
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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The new corporate reporting tool, integrated reporting, combines financial and non-financial data into a single document. Despite numerous studies describing the potential benefits of integrated reporting, it is still not widely used. One reason for the slow adoption is the lack of empirical evidence demonstrating the actual concreteness of these benefits for firms who choose to use integrated reporting. Through a case study, this paper examines the process of implementing integrated reporting, as well as the benefits and obstacles connected with it. The instance of Royal Schiphol Group in particular is examined in order to show the adoption path and the effects of implementing integrated reporting in a setting. The findings reveal that the adoption of integrated reporting was the consequence of a clear willingness of working together on the part of senior management, and that it has had a decisively good influence both internally and externally.

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