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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 PENGUNGKAPAN SUKARELA MANAJEMEN RISIKO NON-KEUANGAN TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Adiyat Imaduddin; Imam Ghozali
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 voluntary risk management disclosure on firm value in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2019 period. In addition, this study also examines more complete and broad disclosures from companies are able to minimize information asymmetry for investors in making investment decisions. Based on signal theory, which is related to information asymmetry, companies that disclose more information will have high firm value as well.The population in this study were companies in the Consumer Non-Cyclicals sector for the 2019 period with a total sample of 75 out of 81 populations listed on the Indonesia Stock Exchange (IDX). This study uses multiple regression analysis as an analytical tool.The results showed that the voluntary disclosure of operating risk management, strategic risk management, and empowerment risk management had a positive and significant effect on firm value. Meanwhile, voluntary disclosure of integrity risk management and information technology processing risk management has no effect on firm value. Based on these results, it can be said that wider voluntary risk management disclosure of operating risk, strategic risk, and empowerment risk will increase the value of the company in the investor's perspective, while the ineffectiveness of voluntary risk management disclosure of integrity risk and information technology processing risk may be influenced by several other factors.
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
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
PENGARUH TEMUAN AUDIT, OPINI AUDIT DAN TRANSPARANSI TERHADAP TINGKAT KORUPSI Siti Triya Setia Ningsih; 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 determine the effect of audit finding, audit opinion and transparency on the corruption. In this study the dependent variable consisting of Corruption. The independent variable in this study is audit finding, audit opinion and transparecy. This research was conducted with secondary data, namely multiple liniear regression analysis. The data collection sourced from BPK related to IHPS and LHP LKPD. High Court related to data of criminal acts of corruption and local government website reltaed to transparency data. The results showed that audit findings, audit opinion and transparency have no effect on the level of corruption in both districts and cities in Central Java Provinces.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) TERHADAP NILAI PERUSAHAAN DENGAN DIMEDIASI OLEH KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) Ismah Nur Fajriah; Imam Ghozali
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to analyze the effect of Enterprise Risk Management (ERM) disclosure with financial performance as an intervening variable, as well as firm size and managerial ownership as control variable on firm value that is proxied by Tobin’s Q. This research uses a quantitative approach using secondary data from the company’s annual report and financial report. The population of this research is manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2018-2019. The sample determination method used was purposive sampling so that a sample of 230 samples was obtained. The hypothesis in this study was tested using path analysis and Bootstrapping technique. The results showed that ERM has positive direction upon firm value but it is not significant. The results do not support the hypothesis that firms which practice ERM would have higher Tobin’s Q ratio than firms which are not. Financial performance and firm size establish positive and significant relationship with firm value. Meanwhile, the managerial ownership has no significant influence upon the firm value. Other results also showed that financial performance is able to mediate the relationship between ERM and firm value.
PENGARUH TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2017-2019) Yumiko Violita Sitorus; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of corporate governance and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 variabel used in the examination are board independence, board gender diversity, institutional ownership and audit committee as the independence variables, also earnings management as the dependent variable. This research used manufacturing companies during the 2017-2019 with a total sample is 303 samples. Sample based on purposive sampling method that follows certain criterias. Multiple regression analysis is the analysis method used in this research. The result of this research indicates that board independence, board gender diversity, institutional ownership and audit committee has a significant negative effect on earnings management.
THE FEASIBILITY OF REFERRAL REWARD FOR SEREY TO ENTER THE INDONESIAN MARKET Laksamana Darmawan
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

A referral reward system is an effective way to get new user. This method is critical to the company's marketing success since it can increase customer purchase intention and company brand image. A referral reward system is a consumer procedure of sending a company's marketing message to friends, family members, and coworkers via online media. When a person has strong social links in his or her online community. After the user done this, they will get a financial incentive from the company. Cryptocurrency will be the financial incentives since the company, serey is a blockchain based platform. This research studies the feasibility of Serey as a company entering Indonesian market using referral reward system. The study also gives information and difficulties for entering the Indonesian market by evaluating journals and scholarly articles and conducting a questionnaire-based survey. After conducting research, it is feasible to implement this method for Serey to enter Indonesian market. The respondent of questionnaire responds positively on this method. The majority have experiencing referral reward and interest to use this method.
SYSTEMATIC LITERATURE REVIEW: PENYEBAB KECURANGAN Marita Sekar Febriandani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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This study aims to identify patterns from previous study that have been published and considered to have the highest impact and references that are considered the most influential. This study focuses on previous research on the topic of fraud. Finally, this study will identify the causes of fraud from the perspective of the fraud triangle theory and its development.The Systematic Literature Review (SLR) method is used to analyze various articles that have been published in academic journals indexed in SCImago Journal Rank (SJR) at the level of first quartile (Q1) and second quartile (Q2). The articles used are articles published in the range of 2012 to 2021 and filtered using selected keywords. This study reviews articles that use the fraud triangle theory as well as articles outside the fraud triangle theory, but still within the scope of discussion related to fraud.The result of the analysis that has been carried out finds that most of studies use the fraud triangle theory as a conceptual framework. The result of the analysis also finds that all the elements in the fraud triangle theory affect fraud, but the level of influence of each element is different. This study explains that opportunity is the element with the greatest level of influence, while rationalization has the smallest level of influence. Moreover, most of research focuses on fraud detection rather than fraud prevention.The findings of this study are expected to provide benefits and a substantial impact on financial fraud and are expected to increase knowledge, also enrich literature related to financial fraud.
Penerapan Prinsip-Prinsip WebTrust Audit dalam Sistem Informasi Akuntansi dengan Elektronik Banking berdasarkan Technology Acceptance Model (Studi kasus pada Bank Syariah Indonesia Branch Office Lingkup Kota Semarang) Dimas Daffa Saputra; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This research aims to estimate the predictions regarding the effect of the application of the WebTrust Audit principle in the Accounting Information System which is implemented through electronic banking acceptance. This research is the development of the Technology Acceptance Model (TAM) theory found by Davis (1989) by adding external factors, namely the principles of WebTrust Audit. Overall there are 150 samples of Bank Syariah Indonesia customers used in this study. The data analysis method used is Partial Least Squares with the SmartPLS 3.3.9 statistical program.The results of this study indicate that the Processing Integrity Principle is the most influential factor in influencing electronic banking users. Overall, the application of the WebTrust Audit principle can be used as an external factor that can affect electronic banking users.The findings of this study recommend Bank Syariah Indonesia to be able to improve the application of the principles of WebTrust Audit in order to increase the use of electronic banking and evaluate multiple security in Mobile Banking to increase the perceived usefulness of Mobile Banking by users.
PERBANDINGAN EFISIENSI BIAYA DAN KINERJA KEUANGAN PERUSAHAAN FARMASI YANG TERLIBAT DALAM PENGADAAN VAKSIN COVID-19 DI INDONESIA PADA SEBELUM DAN SELAMA PANDEMI COVID-19 (Studi Kasus pada PT Bio Farma (Persero), PT Kimia Farma Tbk, dan PT Indofarma Tbk) Rizki Fadzilatunisa; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to compare the cost efficiency and financial performance of pharmaceutical companies involved in procuring the Covid-19 vaccine before and during the Covid-19 pandemic in Indonesia. These companies consist of PT Bio Farma (Persero), PT Kimia Farma Tbk, and PT Indofarma Tbk. This study refers to the research of Isik and Uygur (2021) which uses the Data Envelopment Analysis (DEA) approach to measure cost efficiency which consists of technical efficiency, allocative efficiency, pure technical efficiency, and scale efficiency. Moreover, to measure financial performance, this study refers to the research of Yuniarti, Paryanti, and Tejaningsih (2020) through 3 financial ratios which the authors then expand into 10 financial performance ratios consisting of the current ratio, acid test ratio, inventory turnover ratio, fixed assets turnover ratio, debt to assets ratio, debt to equity ratio, net profit margin, gross profit margin, return on investment and return on equity. This study uses a comparative quantitative descriptive method. This study compares the ratios of cost efficiency and financial performance of companies using cross-sectional methods and time series analysis through descriptive statistical explanations. The results showed that the average company experienced an increase in cost efficiency during the pandemic. The increase in cost efficiency was due to the increase in technical efficiency which was higher than the decrease in allocative efficiency. The technical inefficiency experienced by the average company stems from the scale inefficiency because it is known that pure technical efficiency is constant before and during the pandemic. In contrast to Bio Farma and Kimia Farma which have optimal efficiency values, Indofarma is the only company that experienced inefficiency for two periods. Another finding in this study is that the average company's financial performance decreased during the Covid-19 pandemic. In 2019, Bio Farma had the highest ratio of CR, NPM, GPM, ROI, and ROE, and Indofarma had the highest ratio of ATR, ITR, FATR, DAR, and DER. Moreover, in 2020 Bio Farma has the highest ratio of ATR, NPM, GPM, ROI, and ROE, and Indofarma has the highest ratio of CR, ITR, FATR, DAR, and DER. Based on the overall financial performance ratio, Indofarma was superior both before and during the pandemic and was a company that experienced positive growth during the Covid-19 pandemic.
PENGARUH KUALITAS AUDIT TERHADAP PREDIKSI LABA DAN TINGKAT PENGEMBALIAN INVESTASI DI MASA MENDATANG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Wulan Oktaviani; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to examine and analyze the effect of audit quality on earnings predictions and the rate of return on investment. The research variables used in the test are audit quality as an independent variable, and predictions of profit and return on investment as the dependent variable.The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The research sample was obtained using the purposive sampling method, so that as many as 285 samples were obtained in the study. This research uses multiple regression model in analyzing the data.The test results in this study prove that audit quality has no significant effect on earnings predictions or has a negative effect on earnings predictions. Beside that, on the second dependent variable, namely investment returns, audit quality has a significant effect on investment returns or has a positive effect on investment returns.

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