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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 SUSTAINABILITY REPORTING TERHADAP FIRM VALUE DENGAN KAPITALISASI PASAR SEBAGAI PEMODERASI (Studi pada Perusahaan dalam Indeks IDX SRI-Kehati yang Menerbitkan Sustainability Report pada Tahun 2017-2021) Axel Ramadhani Liemawan Pranoto; Marsono Marsono
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 sustainability reporting on the firm value of companies listed on the IDX SRI-Kehati index and to analyze that market capitalization moderates the relationship between sustainability report disclosure and firm value. This research is an explanatory research with a case study approach with 25 companies registered as a population. A total of 14 companies were selected using purposive sampling. Data from 2017 to 2021 is obtained from secondary sources. Simple linear regression analysis is used as a tool to analyze disclosures in sustainability reports on firm value. The residual test is used to determine the effect of market capitalization as a moderating variable between sustainability reporting and firm value. This study found that the sustainability reporting variable has no significant effect on firm value and market capitalization is not a moderator between the sustainability reporting variable and firm value variable. Therefore, this study recommends that management intensify efforts to ensure maximum compliance with the GRI sustainability reporting guidelines to reflect their firm value. Investors should also consider the sustainability reporting index in making investment decisions because it provides investors with information beyond financial numbers.
SPIRITUALITAS BUDDHIS DALAM PENGAMBILAN KEPUTUSAN UNTUK MENENTUKAN HARGA JUAL Dini Sulistiyani; Warsito Kawedar
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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The research entitled "Buddhist Spirituality in Making Decisions to Determine Selling Prices" aims to determine the role of Buddhist spirituality in decision making by business actors to determine the selling price of their products. This study uses a descriptive qualitative approach to provide an overview or description of the role of Buddhist spirituality in business actors. Data was collected through in-depth interviews with four business actors who are Buddhist or study Buddhism and four buyers as supporting informants to complete the research data. The data obtained was then analyzed and reduced so that the data needed to be presented was obtained. The findings from the practice of determining selling prices are presented through a Buddhist perspective. The results of the study show that in determining the selling price by Buddhist business actors there are non-material values in it, namely the value of morality (sila) and the value of love (metta). In addition, there are other values that play a role in business activities by business actors. The business activities carried out by the informants are not solely aimed at seeking profit, but also to establish good and loving relationships between human beings.
PENGARUH ENVIRONMENTAL REPORTING TERHADAP MARKET VALUE DENGAN CUSTOMER-RELATED PERFORMANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan FMCG yang Terdaftar di BEI tahun 2019 – 2021) Zadha Salsabila; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

FMCG is said to be one of the largest contributors to environmental problems and global warming because of its close relationship with waste and other industrial pollution. While customers and shareholders play an important role in the success of FMCG businesses, their awareness of environmental issues is increasing but without being accompanied by the increase of corporates awareness of the importance of environmental reporting due to the lack of empirical evidence showing its effect on firm performance and market value. Using panel data components from 38 FMCG companies in Indonesia during 2019-2021 period, this study aims to examine the direct relationship between environmental reporting and market value as well as their indirect relationship through customer-related performance as mediator.Panel data regression analysis method with FEM (fixed effect model) and REM (random effect model) estimators was used to examine the relationship between environmental reporting, customer- related performance, and market value through two separate models. Furthermore, sobel test is used to test the role of customer-related performance as mediator.The results of this study showed a direct positive and significant effect of environmental reporting on market value as well as environmental reporting on customer-related performance. Meanwhile, customer-related performance was not shown to have a significant role in mediating the indirect relationship between environmental reporting and market value.
ANALISIS PENGARUH INTERNAL DAN EXTERNAL CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Anggun Budiarti; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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The study aims to examine the relationship between internal and external Corporate Governance mechanisms on Audit Report Lag in banking companies listed on IDX in 2019-2021. While, the depedent variabel used in this study is audit report lag. The independent variables used are audit committee size, audit committee’s expertise, the number of audit committee’s meetings, independent commissioners’ proportion, and auditor industry specialization and size as moderation variable. This study used the secondary datas using the purposive sampling method to determine the sample of banking companies in 2019-2021, which are listed on Indonesia Stock Exchange. This study determined 45 banking companies with total 135 samples used. This study used multiple linear regression analysis with the classic assumption is done beforehand. A significant negative relationship was observed between the number of audit committee’s meeting and audit report lag. Meanwhile, the other independent variables do not have a significant negative relationship with audit report lag.
ANALISIS FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH SEBELUM DAN SELAMA PANDEMI COVID-19 Rizqa Tri Wulandari; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the influence of internal factors and external factors on the profitability of Islamic banking and the impact of the Covid-19 pandemic on the influence of internal factors and external factors on the profitability of Islamic banking. There are seven independent variables in this study which consist of internal factors (company size, Capital Adequacy Ratio, Non-Performing Financing, Net Operating Margin, Financing to Deposit Ratio) and external factors (BI Rate and inflation). While the dependent variable in this study is Return on Assets (ROA).This research is a quantitative research. The population in this study is Islamic banking with a sample of Islamic Commercial Banks registered with the Financial Services Authority in the 2018-2021 period. Sampling was carried out by purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis and the Chow test using the SPSS 25 application.The research results related to internal factors, only company size, NOM, and NPF variables have proven to have an effect on Islamic banking ROA. Of the two external factors which include the BI Rate and Inflation, none have proven to have an effect on the ROA of Islamic banking. In addition, this study did not find any differences in the influence of internal factors and external factors on Islamic banking ROA between before and during the Covid-19 pandemic.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Qonita Mei Sari; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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The research objective is to determine the effect of financial ratios on company financial distress with good corporate governance as a moderating variable. The population of this study is manufacturing companies in the basic industrial sector and chemicals listed on the Indonesia Stock Exchange from 2019 to 2021 with a total of 94 companies. The sample was selected by purposive sampling method. The independent variables used are financial ratios consisting of liquidity ratios, profitability ratios, leverage ratios, and activity ratios. This study uses multiple linear regression analysis to see how the independent variables affect the dependent variable. Moderation regression analysis is added to assess whether the moderating variable is able to strengthen or weaken the relationship between the independent variables and the dependent variable. The results of this study indicate that the variables of liquidity, profitability, and leverage affect the company's financial distress. While the activity variable has no effect on financial distress. In the moderation test, the results show that good corporate governance is able to moderate the effect of profitability on financial distress. Meanwhile, good corporate governance is not able to moderate the variables of liquidity, leverage, and activity on the level of financial distress. Simultaneously, all variables affect the company's financial distress.
IMPLIKASI BLOCKCHAIN PADA KECURANGAN AKUNTANSI: TELAAH LITERATUR SISTEMATIS (SLR) Zafara Luthfiyyah; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This research This research aims to identify the implications of Blockchain in preventing accounting fraud and how it works based on published research articles. This research also aims to examine the diversity of results and patterns in terms of recommendations and contributions. Then, this study also explores gaps in science to develop future academic studies.This study uses the systematic literature review (SLR) method to analyze various published articles in academic journals indexed in Scopus published in 2020 to 2023. Articles are filtered using the specified keywords obtained from various top-ranked journals. The SLR method is used to examine topics/themes, results, methodologies, recommendations, and limitations of published articles.The results of the analysis provide evidence that academic studies prove the reliability of blockchain based on its main characteristics, namely cryptographic security, decentralization, and network consensus. In the context of accounting fraud, the use of blockchain can reduce the risk of manipulation of financial data, because every transaction is digitally encrypted and authenticated. Information stored in the blockchain cannot be changed or deleted without the consent of the majority of network participants, thereby minimizing opportunities for fraud.These findings are expected to provide substantial benefits to accounting information, developers in terms of developing Blockchain for organizations and recommend exploring more about the impact of the use of technology in accounting.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT MENGGUNAKAN BENEISH M-SCORE MODEL (Studi Empiris pada Perusahaan BUMN Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Hany Nur Azizsyah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This study aims to examine the influence of elements in the fraud diamond theory on fraudulent financial statements in companies listed on the Indonesia Stock Exchange (IDX).The independent variables used in this study include financial stability, external pressure, personal financial needs, financial targets, industry nature, ineffective supervision, rationalization and capability. While the dependent variable used is financial statement fraud. This study has a population consisting of all non-financial state-owned companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample used was selected based on the purposive sampling method. The total sample of this study amounted to 95 company financial reports. This study uses the logistic regression analysis method in hypothesis testing.The results of this study indicate that financial stability has a proven positive effect on financial statement fraud. While other variables, namely external pressure, personal financial needs, financial targets, industry nature, ineffective supervision, rationalization and capability, have no proven effect on financial statement fraud.
PENGARUH CSR DAN TINGKAT UTANG TERHADAP PENGHINDARAN PAJAK (Kajian pada Perusahaan Tercatat di BEI Pada 2019 – 2021) Muhammad Hafizh Zidane; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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The purpose of this study is to see and evaluate CSR and debt levels on tax avoidance in LQ45 corporations listed on the Indonesia Stock Exchange in the period 2029 – 2021. CSR and debt levels are two of the practices that have the potential to influence tax evasion.This study uses multiple linear regression method. CSR is assessed using CSR values based on Bloomberg's laboratory, liabilities are assessed using the Debt to Equity Ratio (DER), and tax evasion is measured by the Effective Tax Rate (ETR).The results obtained within this research are that CSR has no impact on tax evasion, furthermore, the extent of liabilities impacts taxation evasion. CSR affects tax avoidance positively, while debt levels affect tax avoidance negatively.
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN KEUANGAN DESA DEMI MEWUJUDKAN GOOD GOVERNANCE (Studi Kasus pada Pemerintah Desa Kabupaten Brebes) Kharisma Yosi Noviana; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This research aims to examine the effect of accountability, transparency and human resources on village financial management in the village government in Brebes District, Central Java Province. The population of this research is 292 villages in Brebes Regency. The sampling technique used a saturated sample, with a total sample of 169 respondents, namely village administration. This study uses primary data obtained by distributing questionnaires. The data analysis method used is multiple linear regression analysis. The results of the research that has been done show that accountability does not affect village financial management, while transparency has a positive effect on village financial management.

Page 171 of 189 | Total Record : 1889

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