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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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ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019- 2021) Murran Afif Wahyudi; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and to analyze the effect of Good Corporate Governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee meeting, board of commisioners meeting, and managerial ownership on likelihood of financial statement fraud. The sampling method used in this study is purposive sampling method. Data collected from annual report. The data then analized using logistics regression analysi. The results of analysis this study indicate that board size of commissioners, composition of independent commissioners and managerial ownership have a significant negative effect on likelihood of financial statement fraud. While board of commisioners meeting have a significant positive effect and managerial ownership have no significant effect on likelihood of financial statement fraud.
PENGARUH FIRM SIZE, AUDIT LAG, OPINI AUDIT TAHUN SEBELUMNYA DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2021) Putri Azarya Greace; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to test the influence of firm size, audit lag, debt default, firm size, prior-year audit opinion and audit lag on audit opinion going concerns in manufacturing companies The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2020-2021. The purposive sampling method is used as a sampling method with certain criteria with a total sample of 308 samples. Based on the results of the study showed that variable audit lag and prior-year audit opinion had an significant positive effect on the opinion of audit going concern. The firm size variable had a insignificant positive effect on the audit of opinion going concern. The acquisition of audit quality variables has a insignificant negative effect on the opinion of audit going concern.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINGKAT KEPATUHAN PAJAK DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN Joshua Bram; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Tax is the largest income in a country. Taxes are used by the government to fund national development that takes place continuously and continuously which aims to improve people's welfare. This study aims to provide empirical evidence and analyze CSR disclosure has a positive effect on the level of tax compliance of a company and the effect of the gender variable on the level of tax compliance which can be a moderator between CSR disclosure on the level of corporate tax compliance. The object of this research is a banking company in indonesia from 2016-2019. This analysis uses Moderated Regression Analysis (MRA). Research shows that there is no significant effect on CSR on tax compliance, and gender is not able to significantly moderate the effect of CSR on tax compliance in Banking company in Indonesia.
TINJAUAN KURVA LAFFER TERHADAP POSISI PAJAK TANGGUHAN PERUSAHAAN DAN PERUBAHAN TARIF PAJAK PENGHASILAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI Periode 2018-2021) Helen Sophia Siahaan; Endang Kiswara
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of tax reform on companies in reported earnings. Chytis revealed that the effect of corporate tax reform on reported earnings and financial position of companies has been extensively recognized in the literature. However, only a few studies that separate deferred tax items to be together with the same disclosure reveal aspects of corporate behavior around the reform. The research was conducted using descriptive analysis method on the company's annual financial statements. Partial least squares (PLS) analysis is used to identify the effect of tax reform (on position tax resilience) which has a significant effect on the company's net profit.The results show that the effect of tax reform on the position of deferred tax assets has a statistically significant effect on the company's net profit.
PENGARUH CSR, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Rika Juli Arta; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research analyzed whether corporate social responsibility, liquidity, profitability, firm size, and leverage affect tax avoidance. The dependent variable in this research is tax avoidance proxied by the cash-effective tax rate. In contrast, the independent variables in this research are corporate social responsibility, liquidity, profitability, and company size. This research used quantitative methods. The population in this research are manufacturing companies on the Indonesia Stock Exchange. The sample selection technique uses purposive sampling. Multiple linear regression analysis is a statistical method used to test the hypothesis in this research. The findings of this research are that corporate social responsibility has a significant positive effect on tax avoidance. Liquidity has a significant negative effect on tax avoidance. Profitability has a significant negative effect on tax avoidance. Company size has a significant positive effect on tax avoidance. Leverage has a significant negative effect on tax avoidance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Fathia Alifia Tsabita; Marsono Marsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the relationship between corporate social responsibility disclosure, corporate governance disclosure, and profitability with firm value in manufacturing companies. This study uses firm value as the dependent variable and corporate social responsibility disclosure, corporate governance disclosure, and profitability as independent variables. This study also uses leverage and firm size as control variables. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange within the period of 2017-2021. Using purposive sampling, 93 samples were obtained for 5 consecutive years. This study uses multiple linear regression analysis to test the hypothesis. The finding from this study proves that corporate social responsibility disclosure negatively affects firm value, corporate governance disclosure has positive and significant relationship on firm value, and profitability has no significant relationship on firm value.
KERAGAMAN GENDER DEWAN DIREKSI MEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Muhammad Akbar; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of disclosure of corporate social responsibility on financial performance, as well as gender diversity of the board of directors as a moderating variable. The CSR disclosure variable is calculated using the ESG disclosure score issued by Bloomberg, the financial performance variable is calculated using return on assets (ROA), and the board of directors' gender diversity variable is calculated using Blau's heterogeneity index. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) and the Bloomberg database during 2018-2021. The sample in this study was taken using a purposive sampling method which resulted in 59 sample companies to be studied. Data analysis was performed using Partial Least Square (PLS). This study successfully proves that CSR disclosure has a significant effect on financial performance, and proves that gender diversity of the board of directors can strengthen the influence of CSR disclosure on financial performance.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Jovan Axel; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of foreign ownership, financial company ownership, managerial ownership, board size, the proportion of independent commissioners, and the proportion of female commissioners on company performance. This research uses secondary data that comes from the financial reports of all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The research sample was taken by using purposive sampling method. A total of 45 companies were tested with details of 135 samples throughout the three years of the study. The analytical method used is the Partial Least Square (PLS) analysis method. The results of this study indicate that foreign ownership, financial institution ownership, managerial ownership, board size, the proportion of independent board, and the proportion of female board were found to have no effect.
ADAPTIVE CAPABILITY OF PT ASIA TRAN SINERGI FARMA DURING THE COVID-19 CRISIS Karanina Tarista Audria Jayanti; Marcel Slootweg
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

COVID-19 restriction giving an impact on the business operations and marketing strategies of companies in Indonesia including PT Asia Tran Sinergi Farma, a pharmaceutical company in Indonesia. This study examines how PT Asia Tran Sinergi Farma can adapt to the changing situation. Before the pandemic, the company relied on traditional offline approaches, including frequent visits to healthcare professionals. However, the COVID-19 restrictions limited their ability to engage directly with professionals, prompting the company to digitalize customer interactions and enable remote work. The thesis explores the company's marketing strategies during and after the restrictions, emphasizing adaptability and the use of technology-based approaches to maintain customer engagement. It also compares PT Asia Tran Sinergi Farma with its competitors, highlighting their unique selling points and strategies. The study concludes that the company's ability to adapt and adjust during the crisis, including the adoption of hybrid medico-marketing activities, allowed them to remain competitive and generate profits. The findings underscore the importance of adaptability and resilience in navigating business challenges, as demonstrated by PT Asia Tran Sinergi Farma's successful response to the COVID-19 crisis
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Konstruksi, Properti, dan Real Estate yang Terdaftar Konsisten di Bursa Efek Indonesia Tahun 2018-2021) Anisa Setyaningdiyah; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of current ratio, debt to asset ratio, net profit margin, return on assets, and return on equity on profit growth. The population in this study were all companies  on  construction,  property,  and  real estate sector  listed  in Indonesia  Stock Exchange Database for the year 2018 to 2021. The sampling methode used in this research was purposive sampling. Total number of samples used in this study were 96 study samples. The data used in this study were obtained from Bloomberg Database. The data in this study were analyzed using panel data regression techniques. The result of this study indicate that current ratio and return on assets has positive effect on profit growth. While, debt to assets ratio, net profit margin, and return on equity has no effect on profit growth.

Page 170 of 189 | Total Record : 1889

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