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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 MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2018-2020 Deby Dwi Rahma Gusti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Accounting conservatism is useful for limiting the opportunistic actions of managers in financial reporting to avoid overstatement in reporting earnings and assets. The purpose of this study is to identify and provide empirical evidence regarding the effect of corporate governance mechanism and leverage on accounting conservatism. Corporate governance mechanism in this study is proxied by independent commissioners, institutional ownership, managerial ownership, and the audit committee. Leverage in this study is proxied by Debt to Asset Ratio (DAR), and accounting conservatism in this study is proxied by Market to Book Ratio (MTBR).The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling method in this sudy used purposive sampling. The number of companies used as research samples amounted to 27 manufacturing companies. The method of analysis in this study uses the method of multiple linear analysis.The results showed that independent commissioners, institutional ownership, managerial ownership, and the audit committee had a negative and insignificant effect on accounting conservatism. Leverage had a negative and significant effect on accounting conservatism. The results showed that the corporate governance mechanism and leverage simultaneously had a significant effect on accounting conservatism.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2016-2020) Christina Adriani Hapsari; Muchamad Syafruddin
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 empirically investigate the relationship between corporate governance, such as board independence, board size, block shareholders, audit committee size and the frequency of audit committee meetings on the efficiency of intellectual capital in financial sector companies in Indonesia. This study uses control variables, namely firm age, firm size, leverage and ROE (return on total equity). The population in this study consisted of financial companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sample was selected based on the purposive sampling method. The total sample obtained is 305 companies for five consecutive years.This study was analyzed using the multiple linear regression method. The results of this study indicate that board independence, board size, block shareholder and the frequency of audit committee meetings have a significant positive effect on intellectual capital efficiency, while the size of the audit committee has no significant effect on intellectual capital efficiency.
ANALISIS MANAJEMEN LABA DAN RELEVANSI NILAI LABA SEBELUM DAN SELAMA PANDEMI COVID-19 Nur Annisa Sekaranti; 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 analyze  earnings management practices and the value relevance of earnings before and during the Covid-19 pandemic. Earnings management was measured using discretionary accruals using the Modified Jones model (Dechow et al., 1995) and value relevance of earnings was measured by Ohlson model.This study uses 138 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020. The purposive sampling method was used for sample selection in this study. The data used is secondary data obtained from the annual reports available on the IDX website and the Yahoo Finance websitethe data were analyzed using the Wilcoxon Signed Ranks Test to find out the differences ini earnings management practices and compare the cofficients of determinations for the value relevance of earnings before and during the Covid-19 pandemic.Based on the results of statistical tests, this study showed that there were no significant differences in earnings management practices before and during the Covid-19 pandemic, although there was an increase of earnings management practices in 79 manufacturing companies. In addition, this study found that the value relevance of earnings decreased from the year before (2019) to the year during (2020) Covid-19 pandemic. Therefore Covid-19 pandemic does not make any difference in the earnings management practices, but reduces the usefulness of the value of accounting information from value relevance of earnings
PENGARUH KUALITAS AUDITOR TERHADAP KUALITAS AUDIT LAPORAN KEUANGAN (Studi Empiris Sebelum dan Setelah Pandemi COVID-19 Pada Auditor Kantor Akuntan Publik di Kota Semarang) Tri Sukma Wiranti; Karlina Aprilia Kusumadewi
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 empirically the differences in the relationship before and after COVID-19 between Auditor Independence, Auditor Competence, and Auditor Experience on Audit Quality of financial statement. The population in this study is the auditor of the Certified Public Accounting Firm (CPA) in the city of Semarang. The number of samples used in this study was 80 respondents from 19 CPAs taken through a purposive sampling technique.The results of this study indicate that: (1) Auditor Independence, Auditor Competence, and Auditor Experience partially have a positive and significant effect on Audit Quality under normal conditions (before COVID-19). As for the COVID-19 condition, Auditor Competence, Auditor Experience partially has a positive and significant effect on Audit Quality, while Auditor Independence has no significant positive effect. Simultaneously Auditor Independence, Auditor Competence, and Auditor Experience affect Audit Quality. (2) the independent sample t-test partially shows the results of Auditor Independence, Auditor Competence does not have a significant difference both before COVID-19 and after COVID-19. Meanwhile, Auditor Experience has a significant difference. Simultaneously, there is no significant difference between Auditor Independence, Auditor Competence, and Auditor Experience in Audit Quality.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi pada Perusahaan dalam Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Dwi Nur Faida; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

Working capital management is important for the company, because working capital management includes managing the company's operational activities. Efficient working capital management can increase the company’s profitability. Meanwhile, bad working capital management can cause decreased profitability and even losses, as experienced by several companies in the consumer non-cyclicals sector. The companies that experience this loss are increasing from year to year. Even though it is also known that companies listed on the Indonesia Stock Exchange in this sector are increasing every year. Therefore, this study was conducted to know and find evidence about the effect of working capital management which includes the average collection period, inventory conversion period, payable deferral period, and operating cash flow on the profitability of consumer non-cyclicals sector companies listed in the Indonesia Stock Exchange from 2016 – 2019 period. The sample selection method used is the purposive sampling method which is obtained from 79 companies with a total sample of 276. The data analysis technique used multiple regression analysis with SmartPLS 3.2.9 version. The results showed that the inventory conversion period had a negative and significant effect on profitability. Then, operating cash flow had a positive and significant effect on profitability. Meanwhile, the average collection period and the payable deferral period have no effect on the company's profitability.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2018 – 2020) Muhammad Resha Bahtiar; Mutiara Tresna Parasetya
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 the Corporate Governance mechanism on the company's financial performance with ownership structure as a moderating variable. Financial performance is calculated using ROA, while the Corporate Governance mechanism is determined by the independent board of commissioners, board of directors, and audit committee variables. Ownership structure indicators are institutional, and foreign ownershipThe sample of this research is banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. The number of samples used as many as 38 companies taken through purposive sampling. The analytical method of this study uses multiple regression.Agency theory raises the concept of corporate governance in managing the company's business, corporate governance is expected to be able to deal with conflicts through monitoring the performance of agents. The results of this study indicate that corporate governance affects the company's financial performance partially and simultaneously. However, the ownership structure does not strengthen the relationship of corporate governance to the company's financial performance.
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, AKTIVITAS KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL TERHADAP KECURANGAN LAPORAN KEUANGAN Tan Novita Angelina; Anis Chariri
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to obtain empirical evidence about the effect of corporate governance on financial statements. The corporate governance variables used are the proportion of independent commissioners (COMINDEP), audit committee activity (ACMEET), managerial ownership (OSHIP) with profitability and leverage as control variables. The population of this study are non-financial companies listed on the Indonesia Stock Exchange in 2009 – 2020. The total sample used in this study is 50 companies consisting of 25 companies categorized as companies that report financial statements based on the Otoritas Jasa Keuangan (OJK) report. and 25 companies that do not report financial statements as comparisons selected based on industry and total assets. The data analysis used was descriptive statistical analysis, multicollinearity test, and hypothesis testing through logistic regression using SPSS 26 software. The results of this study indicate that the proportion of independent commissioners (COMINDEP) has a negative and significant effect on financial statements. Meanwhile, audit committee activity (ACMEET) and managerial ownership (OSHIP) have no significant effect on financial statement reporting.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH 2018-2020 Kiara Sabila Haque; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to examine the effect of local revenue, capital expenditure, the size of the local government, and balancing funds on the financial performance of district and municipal governments in Central Java Province in 2018-2020. The independent variables used in this study are local revenue, capital expenditure, local government size and balancing funds, and the dependent variable is local government financial performance.The data used in this study is secondary data sourced from the Regional Government Financial Report and Audit Report which includes the APBD Realization Report and the Financial Statement Balance. The data was obtained from the BPK Representative of Central Java Province. This study uses multiple linear regression analysis on SPSS software.The results of the study show that local revenue does not affect the financial performance of local governments. Capital expenditures have a positive and significant effect on the financial performance of local governments. The size of the local government has a positive and significant effect on the financial performance of the local government. Balancing funds do not affect the financial performance of local governments.
FINANCIAL INCENTIVE GAIN E-COMMERCE’S COSTUMER – A STUDY FOR SEREY TO ENTER INDONESIAN MARKET Muhammad Ali Ridlo Nova Putra; Chhay Lin Lim; Surya Raharja
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

E-commerce is one of the platforms that is being intensively in Indonesia. Offering many promotions is one way to attract the attention of its customers and can increase the users of the platform. The most popular method in using incentive is providing free shipping unto giving cashback to customers. This research studies how the revenue design is formed from providing financial incentives from E-commerce to its customers. This research also provides information, opportunities, and challenges to other platforms by providing financial incentives by analyzing scientific journals and articles and give questioner to Indonesian customer who ever use Indonesian marketplace in this case Tokopedia. After doing this research, and it can be seen what the revenue design looks like, it can be applied to other platforms by providing incentives that will increase the number of e-commerce custom.
PENGARUH AKTIVITAS KOMITE AUDIT DAN MULTIPLE LARGE OWNERSHIP STRUCTURE TERHADAP BIAYA AUDIT Muhamad Rifqi Muharam; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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Abstract

This study aims to examine the effect of audit committee activities and multiple large ownership structures as independent variables on audit fees as the dependent variable. This study refers to Adelopo's research (2007) in England with some modifications to the control variables and the number of research sample populations.The population in this study are all non-financial companies in Indonesia listed on the Indonesia Stock Exchange in 2019. The method used is purposive sampling. Samples that meet the requirements for the study amounted to 127 companies. Testing the sample using multiple regression analysis to test both hypotheses in the study.Of the two research hypotheses, the results of the first study show that the activities of the audit committee do not have a significant effect on audit fees. Meanwhile, in the second hypothesis, the multiple large ownership structure does not have a significant effect on audit fees. This is due to the number of owners of block shares of companies in Indonesia tending to be less than four, so it is classified as a dispersed share ownership structure.

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