cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 162   163   164   165   166 
PENGARUH FINANCIAL LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN ARUS KAS BEBAS TERHADAP KINERJA KEUANGAN PADA MASA PANDEMI COVID 19 (Studi empiris pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia periode 2020 – 2021) Muhammad Faizal Muttaqin; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of financial leverage, liquidity, firm size, and free cash flow on financial performance. The independent variables in this study are financial leverage, liquidity, firm size, and free cash flow. The dependent variable in this study is financial performance.This study uses secondary data obtained from annual reports and financial statements of companies in the infrastructure, utilities, and transportation sectors on the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. The sample used is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange from 2020 - 2021 based on predetermined criteria. The number of samples used is 126 samples. The analytical method used in this study is multiple regression analysis using the IBM SPSS 26 program.The results of this study indicate that financial leverage has a negative effect on financial performance, while liquidity does not significantly affect financial performance. The results of further research indicate that firm size and free cash flow have a positive effect on financial performance.
PENGARUH STRUKTUR MODAL, KEPEMILIKAN INSTITUSIONAL, DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM (Kajian pada Perusahaan Properti dan Real Estate yang Tercatat di BEI Pada 2020 - 2021) Faishal Rasyid Muzakki; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically examine the effects of capital structure, institutional ownership, and financial performance on the stock return of listed property and real estate firms in the Indonesia Stock Exchange for 2020 – 2021. In this study, capital structure is proxied by the Debt-to-Equity ratio; the financial performance is proxied by the Return Equity (ROE), dan stock return is capital gain/loss in ten trading days after the financial statement release. We used multiple regression methods to analyze the data. The results show that institutional ownership and financial performance significantly affect stock returns. In contrast, the capital structure does not. Institutional ownership negatively affects stock returns, while financial performance has positive effects.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KOMPLEKSITAS PEMERINTAH DAERAH DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN BPK TERHADAP TEMUAN KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah) Fatin Riski Amalia; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and obtain empirical evidence on the effect of the use of information technology, the complexity of the local government and the follow-up recommendations of audit results of the BPK on the findings of weaknesses in the internal control of district or city local governments in Central Java.The data population uses the district or city government in Central Java Province. The sample selection method using the purposive sampling method obtained as many as 117 samples with data sources from LHP on LKPD for data on findings of internal control weaknesses, the number of SKPD obtained from LHP on LKPD, SPBE values for data from KemenPAN-RB, e-government values from Diskominfo and TLRHP from BPK RI TLRHP report. Hypothesis testing was carried out using multiple linear regression analysis.The results obtained in this study indicate that the use of information technology and follow-up on the recommendations of audit results affect on the findings of weaknesses in the internal control of district or city local governments in Central Java Province. Meanwhile, the complexity of the local government does not influence the findings of weaknesses in the internal control of district or city local governments in Central Java Province.
ANALISIS PENGARUH FDR, PEMBIAYAAN MURABAHAH, DAN NPF TERHADAP PROFITABILITAS (ROA) PADA BANK UMUM SYARIAH (Studi Empiris Bank Umum Syariah di Indonesia Periode 2017-2020) M. Ihsan Atthaariq; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Finance to Deposit Ratio, murabahah financing, and Non Performing financing on the profitability (ROA) of Islamic Commercial Banks in Indonesia (case study of Islamic Commercial Banks in Indonesia in 2017-2020). The dependent variable used in this study is Return On Assets, while the independent variables of this study are Finance to deposit ratio, murabaha financing, and non-Performing Finance.The sample used in this study is Islamic Commercial Banks in Indonesia registered with the financial services authority (OJK) in 2017-2020 with predetermined criteria or samples taken using purposive sampling. The method of analysis in this study using panel data regression analysis.The results of this study indicate that there is a negative and significant effect of FDR, a positive and insignificant effect of murabahah financing, as well as a negative and significant effect of NPF on ROA of Islamic commercial banks in Indonesia in 2017-2020.
PENGARUH STRUKTUR DEWAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Rifka Eka Ramadhani; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of board structure and ownership structure on the company's financial performance. This research focuses on the financial performance of manufacturing companies because the financial performance of manufacturers, namely the return on equity in the company sector has decreased ROE from 2019 to 2020. The independent variables are the board of directors, board of commissioners, managerial ownership, institutional ownership, and cost of ownership (dividends). Meanwhile, the dependent variable is the financial performance by measuring Return on Equity (ROE). The population and sample in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. Samples were taken using a purposive sampling method with predetermined criteria or conditions. The samples obtained from manufacturing companies are 539 companies. This study uses multiple linear regression analysis. The results of research using multiple regression analysis show that the board of commissioners and the cost of ownership (dividend policy) have a positive and significant effect on the company's financial performance, while the board of directors, managerial and institutional ownership have no effect towards the company's financial performance.
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN FAIRNESS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP PENCEGAHAN KORUPSI PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah di Pulau Jawa) Lailatul Khikmah; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test and analyze empirically the effect of transparency, accountability, and fairness of local government financial reports (LKPD) on the prevention of local government corruption. This research was conducted because it saw the provision of an unqualified opinion (WTP) by the Supreme Audit Agency (BPK) which showed a better presentation of local government financial statements (LKPD) but cases of corruption in local governments continued to increase.This research was conducted by quantitative analysis method with data collection method conducted with secondary data. The source of transparency data is obtained from the website of each Regency/City Government in Java Island in the last three years. Accountability data is obtained from the follow-up data on Audit Results Recommendations (TLRHP) published by BPK RI. Fairness data is obtained from opinions issued by the BPK RI Representatives of each region through inspection reports (LHP). Prevention of local government corruption is obtained based on corruption cases from 2018 to 2020 which have permanent legal force and are not allegations of corruption obtained from the Indonesian KPK. The sample in this study is the same as the population that has been determined by criteria (purposive sampling), so this research can be said to be a census. A total of 357 samples were analyzed using multiple regression analysis with the help of SPSS.The results of this study indicate that the variables of transparency, accountability, and fairness have a negative effect on preventing corruption in local government. So, transparency, accountability and fairness have not been able to become a factor in preventing local government corruption.
PENGARUH PERSAINGAN PASAR PRODUK DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH KEPEMILIKAN SAHAM PEMERINTAH Ilham Budi Hutomo Adji; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the relationship of product market competition and corporate governance on firm performance with the impact of the presence of state ownership. The dependent variable that used in this study is firm performance. Product market competition (PMC) and corporate governance used as independent variable. Furthermore, this study used state ownership as a moderating variable.The sample in this study consists of 132 banking companies that listed on Indonesia Stock Exchange in the period 2017-2019. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis.Based on the empirical results of this study show that product market competition (PMC) has negative influence on firm performance. This study also show that corporate governance has positive impact on firm performance. Lastly, this study found that product market competition (PMC) has positive influence towards firm performance moderated by state ownership.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PERUSAHAAN (Studi Pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI Tahun 2017-2019) Agung Maulana Erick Ghifari Samosir; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of corporate governance on the company's accounting conservatism as assessed from board of commissioner size, board of commissioner independency, board of commissioner expertise, and big 4 auditor reputation.     The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study was selected by purposive sampling method. In this study there will be 33 companies that have met the criteria to be used as research samples. The method used in conducting the analysis is multiple linear analysis.     The results of the research conducted indicate that the board of commissioner size and expertise do not have a significant effect on accounting conservatism in the consumer goods industry companies in Indonesia. Meanwhile, the board of commissioner independency and big 4 auditor reputation have a significant effect on accounting conservatism in consumer goods industry companies in Indonesia.
PENGARUH PENGUNGKAPAN SUKARELA MANAJEMEN RISIKO NON-KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energy yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020) Yosua Andhar; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of voluntary risk management disclosure on firm value in the Energy sector listed on the Indonesia Stock Exchange (IDX) for the 2020 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 Energy sector for the 2019 period with a total sample of 60 out of 67 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 strategic risk management and information technology processing risk management had a positive and significant effect on firm value. Meanwhile, voluntary disclosure of operating risk management, integrity risk management and empowerment risk management has no effect on firm value. Based on these results, it can be said that wider voluntary risk management disclosure of strategic risk management and information technology processing risk management will increase the value of the company in the investor's perspective, while the ineffectiveness of voluntary disclosure of operating risk management, integrity risk management and empowerment risk management may be influenced by several other factors.
ANALISIS RELEVANSI NILAI ATAS LABA AKUNTANSI, NILAI BUKU EKUITAS, ASET KEUANGAN, DAN LIABILITAS KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 Dava Rahma Satria Wibawa; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the value relevance of earnings, equity book value, financial assets, and financial liabilities to stock prices in LQ45 Index companies on the Indonesia Stock Exchange from 2017 to 2020. The measurement model in this study uses the Ohlson (1995) price model to see the effect of earnings, book value of equity, financial assets, and financial liabilities to stock prices. This study uses 30 LQ45 Index companies on the Indonesia Stock Exchange which had been selected using the purposive sampling method. The type of data used in this study is secondary data that can be accessed through the websites of the Indonesia Stock Exchange, Stockbit, and Yahoo Finance. Based on the results of the tests, earnings measured with the earnings per share (EPS) ratio and book value measured with the book value per share ratio (BVPS) have proven to have a positive and significant effect on stock prices. Meanwhile, financial assets and financial liabilities proved to be insignificant to the stock prices of LQ45 Index companies from 2017 to 2020. So it can be concluded that earnings and book value have value relevance because they contain information needed by investors in investment decision.

Page 164 of 189 | Total Record : 1889

 162   163   164   165   166 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue