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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 GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN SELAMA MASA PANDEMI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020-2021) Melati Achyar Pulungan; Agustinus Santosa Adiwibowo
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 examine the effect of the application of Good Corporate Governance on the financial performance of banks. This type of research is a type of quantitative research. This study uses secondary data obtained from annual reports of banking companies (annual reports) listed on the Indonesia Stock Exchange (BEI). Data were analyzed using multiple regression analysis with the help of the SPSS 2022 program.The results of this study indicate (1) The Board of Directors has a positive and insignificant effect on Banking Financial Performance. (2) The Independent Board of Commissioners has a positive and insignificant effect on Banking Financial Performance.  (3) The Audit Committee has a negative and insignificant effect on Banking Financial Performance. (4) Ownership Structur has a positive and significant effect on Banking Financial Performance. (5) Foreign Ownership has a positive and insignificant effect on Banking Financial Performance. (6) Company size has a positive and insignificant effect on Banking Financial Performance.(7)External Audit Quality has a positive and insignificant effect on Banking Financial Performance.
PENGARUH KINERJA LINGKUNGAN, KINERJA KEUANGAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Ersa Sabila Putri Pratama; Imam Ghozali
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 investigate the effect of environmental performance, financial performance, and company characteristics on the disclosure of Corporate Social Responsibility (CSR). In this study, the characteristics of the companies tested include the size of the company and the age of the company. In addition, financial performance is measured by Return on Assets (ROA) and leverage.The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2019 – 2020. The sample selection used the purposive sampling method with the criteria and requirements determined by the researcher. The total research sample is 104 companies based on the criteria set by the researcher. This research uses multiple linear regression analysis method.The results showed that simultaneously all independent variables, namely environmental performance, Return on Assets (ROA), leverage, company size and company age had an effect on the disclosure of Corporate Social Responsibility (CSR). Partially, the results of the study show that environmental performance, company size, and company age have a significant positive influence on the disclosure of Corporate Social Responsibility (CSR). Return on Assets (ROA) has an insignificant positive effect on the disclosure of Corporate Social Responsibility (CSR), while leverage has an insignificant negative effect on the disclosure of Corporate Social Responsibility (CSR).
PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPANNYA SERTA KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020) Rizqi Harry Ramadhan; Herry Laksito
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 impact of intellectual capital and its disclosure and also audit committee on financial performance by using return on Assets (ROA).            This research used manufacturing companies that listed in Indonesia Stock Exchange in 2018 – 2020 as a population. The sample selection method used purposive sampling. From a total population of 195 companies, 117 companies were selected. This research used a sample of 306 data. The intellectual capital measurement model used VAICTM by Pulic which consist of human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE). This study used multiple linear regression to analyze the data.            The result of this study indicate that intellectual capital which consist of human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE) has a positive and significant effect on return on assets (ROA). Intellectual capital disclosure also has a positive significant effect on return on assets (ROA) and for the audit committee has no significant effect on return on assets (ROA).
PENGARUH PENGUMUMAN KOMPONEN ARUS KAS, KEPUTUSAN PENDANAAN DAN RISIKO KESULITAN KEUANGAN TERHADAP RETURN SAHAM DENGAN MODERASI ROA (Studi Empiris pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Athira Salsabila; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to examine and analyze the effect of components of cash flow, funding decisions, and the risk of financial distress on stock returns with ROA moderation. This research was conducted on retail companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The population in this study amounted to 20 companies. The sample selection used purposive sampling technique and obtained a sample of 15 companies, but there were outlier data so that the researchers deleted 4 companies, so that the total sample was 11 companies with a research period of 4 years so that 44 research data were obtained. This study uses the Eviews version 10 program to process the data. The hypothesis was tested using a panel data regression model with the Random Effects Model approach and testing the moderating variables using the Moderated Regression Analysis model. The results of this study indicate that the components of cash flow and funding decisions have no significant effect on stock returns, while the risk of financial distress has a negative effect on stock returns. In addition, the effect of cash flow components and funding decisions on stock returns cannot be moderated by the ROA variable, but ROA is able to moderate the effect of the risk of financial distress on stock returns.
PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2017 – 2020) Anindya Oryza Metana; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Banking is one of the business entities that acts as an economic source, besides that the banking sector is also one of the most dynamic sectors towards change, so it really needs accuracy and timeliness. Accuracy and timeliness are also needed by the company to meet the needs of stakeholders to increase the value of the company. This study aims to examine the effect of enterprise risk management disclosures and intellectual capital on firm value.The variables used in this study are firm value as the dependent variable and disclosure of enterprise risk management and intellectual capital as independent variables. The population in this study are financial companies in the banking sub-sector that are listed on the IDX in 2017-2020. Sampling in this study used a purposive sampling method with a sample of 140 observations from a total of 184 observations. The data used in this study is secondary data in the form of the company's annual report for the 2017-2020 period. The data analysis method used is multiple linear regression analysis.The results of this study indicate that the disclosure variables of enterprise risk management and intellectual capital have a significant effect on firm value.
PENGARUH KEAHLIAN KEUANGAN KOMITE AUDIT DAN MANAJEMEN LABA TERHADAP AUDIT REPORT LAG Aan Andrianingsih; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit report lag is important because it can affect the timeliness of accounting information used by internal and external users for their decision making. This is the motivation for this research to be conducted, so this study aims to distinguish the effect of audit committee financial expertise and earnings management on audit report lag. The dependent variable in this study is audit report lag and there are two independent variables in this study, namely the financial expertise of the audit committee and earnings management. Financial expertise is measured by the proportion of the number of audit committee members who have a background or experience in accounting or finance. Earnings management is measured by Discretionary Accrual with the additional variable Return on Assets (ROA). Audit report lag is measured by the number of days between the end of the fiscal year and the audit report signature date (natural log).This research is quantitative research. The population in this study are mining companies listed on the Indonesia Stock Exchange from 2017 to 2021. Sampling used a purposive sampling technique. The number of samples used was 184 (one hundred and eighty-four). The data collection method in this study is collection. The data analysis technique used in this study is descriptive statistics, classic assumption test, multiple linear regression analysis using SPSS version 25.The results of this study indicate that partially (1) financial expertise has a significant negative effect on audit report lag, which means that the more audit committees with financial expertise, the shorter or decreased the audit report lag. (2) Earnings management has a negative effect on audit report lag, this means that the higher the earnings management, the lower or shorter the audit report lag. Then simultaneously the expertise of the financial audit committee and earnings management both have a significant effect on the delay in the audit report.
THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION AND DETECTION: EMPIRICAL FINDINGS FROM GENERAL BANKING Rhayhan Prianbudi Lukman; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigate the role of internal auditors in fraud prevention and fraud detection at banks general banking sector. The independent variable in this study is the role of the internal auditor (X) with fraud prevention (Y1) and fraud detection (Y2) as the dependent variable.This research uses primary data with questionnaires as research instruments which are distributed to 80 internal auditors at general banking sector. Of the total respondents, there were 78 respondents completed and returned the questionnaire and were used as samples in this study. SPSS version 25 is used to analyze the data. The results of the analysis of this study indicate that the role of internal auditors has a significant effect on fraud prevention and fraud detection at general banking sector. This is evident from the magnitude of the significance value of the two dependent variables, which means that the greater the role of internal auditors can increase fraud prevention and fraud detection efforts at general banking sectors.
PENGARUH CEO OVERCONFIDENCE DAN INVESTOR INSTITUSIONAL TERHADAP RISIKO PERUSAHAAN Ernawati Ernawati; Faisal Faisal
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of CEO overconfidence and institutional investors on company's risk. The population in this study were non-financial companies listed on the Indonesia Stock Exchange in 2016. Based on the sampling process, the total sample used in this study amounted to 263 companies. Data analysis was performed using SPSS 21 software. The analysis performed included descriptive analysis, classical assumption test, ordinary least square, and Moderated Regression Analysis. The results show that CEO overconfidence has not affect  company's risk. Also, institutional investors, both active and passive, have not reduce company risk.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Energi dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Bima Adhitya Nugroho; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to find empirical evidence regarding to the effect of corporate social responsibility disclosure, institutional ownership structure, profitability, audit quality, and audit committee independence on the quality of financial reporting proxied by value relevance, so that it can have implications for investors to find out relevant accounting information and transparency in financial reports.The data are collected by documentation method. The research sample is energy and mining sector companies that listed on the Indonesia Stock Exchange in 2018-2020. The number of samples that meet the requirements and after eliminating outlier data in this study is 151 firm-years. The data analysis technique used is multiple linear regression.The results showed that the disclosure of corporate social responsibility and institutional ownership structure have a positive effect on the quality of financial reporting, while profitability, audit quality, and audit committee independence have no effect.
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN KARBON (Studi Empiris Pada Perusahaan Sektor Non Finansial yang terdaftar di Bursa Efek Indonesia (BEI) 2018-2020) Elga Pinka Arwangga; Surya Raharja
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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Abstract

This study aims to determine the effect of profitability, growth, leverage, board size, board gender, and board independent disclosure of emission carbon in non-financial companies listed on the Indonesia Stock Exchange (IDX).  This research uses a quantitative method. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2018- 2020. The samples of this study used a purposive sampling method. The number of samples in this research are 127 taken from 39 companies.Data analysis uses multiple linear regression. The result of this analysis prove that profitability , board size, board gender, and board independent does not affect the disclosure of emission carbon. However, growth and leverage has a significant effect on the disclosure of emission carbon.

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