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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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HOW DOES STARBUCKS IMPLEMENT THE BLOCKCHAIN SYSTEM IN SUPPLY CHAIN MANAGEMENT TO MAINTAIN ITS PRODUCT QUALITY? Valida Nur Shanti Ginting; Kees Tesselhof
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

In many different industries, including finance, healthcare, government, manufacturing, and distribution, the blockchain itself has taken on a life of its own and permeated a wide variety of applications.  The optimal fusion of efficiency and transparency can be achieved by combining Supply Chain Management and Blockchain technology. In order to set itself apart from other coffee shops, Starbucks' quality control procedure is quite tight when choosing the raw materials used to produce its coffee products.  Starbucks is able to uphold high product standards in any nation or city by using locally obtained ingredients and suppliers to preserve the quality of its products. This research also analyzed how blockchain positively impacts Starbuck's supply chain management to preserve product quality. This research uses the qualitative approach that collects primary data and secondary data. The coffee beans that Starbucks buys from its suppliers, however, must be roasted in the closest Starbucks roastery in the nation before being turned into beverages. Unfortunately, the majority of Starbucks locations in Asia are still lagging in the adoption of cutting-edge technologies like blockchain to support their supply chain management operations. One such location is Starbucks Indonesia. The conclusion is that incorporating a blockchain system into Starbucks's supply chain management could result in a multitude of positive outcomes for the company. The following recommendations for Starbucks Indonesia to consider when exploring the implementation of blockchain technology in its supply chain management Pilot Testing and Proof of Concept, Collaborate with suppliers and partners, Training and Education, and Continuous evaluation and improvement.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI MODERASI Ariel Leonardo; Dwi Ratmono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the impact of corporate social responsibility on financial performance, and to enhance the findings of this study, a moderating variable, which is audit quality, has been added. The sample tested in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2021. The selected time frame takes into account the research objective, which is to compare the influence of CSR before and during the COVID-19 pandemic. Sample acquisition was carried out using purposive sampling as the sampling method based on specific criteria. The analysis method employed was Partial Least Square (PLS) with WarpPLS version 8.0 software as the analytical tool.The results of the research from 2018 to 2021 indicate that corporate social responsibility has a significant positive impact on financial performance, and audit quality alters the direction of the relationship between corporate social responsibility and financial performance. The sensitivity analysis results reveal differences in the impact before and during the COVID-19 pandemic.
PENGUNGKAPAN ENVIROMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP REAKSI PASAR (Studi Empiris pada Indeks Kompas 100 yang mengungkapkan ESG Score dan Terdaftar di BEI Tahun 2019-2021)
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the Environmental, social, governance relationship on market reaction. This study has a dependent variabel, namely market reaction with independent variabels Environmental Disclosure, social Disclosure, governance Disclosure. Also Return on Asessets and Return on Equity as control variabels. This study uses secondary data derived from the financial statements of indeks kompas 100 sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research samping was carried out using purposive sampling method. 127 samples were obtained for 3 consecutive years. This study uses multiple linear regression alaysis to test the hypothesis. The finding from this study proves that Environmental Disclosure have a significant positif to market reaction. While social Disclosure and governanace Disclosure has no significant to market reaction.
PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Indeks Kompas100 yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2021) Emila Ajie Widyasari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research refers to research by Affianti (2017) that examines the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level in banking industry. This research aims to examine the effect of leverage, liquidity, and profitability in applying accounting conservatism to financial reports issued by companies. The variables used in the research are leverage, liquidity, and profitability as independent variables, as well as accounting conservatism as a dependent variable. Secondary data is used in this research and purposive sampling is used as the sampling technique. The difference between this research and the previous one is that the sample used in this research is index Kompas100 companies listed on Indonesian Stock Exchange in 2019–2021 with the total samples being 129 samples. Data analysis uses IBM SPSS 26 to identify the effect of leverage, liquidity, and profitability on accounting conservatism.The research results show that leverage have a significant positive effect on accounting conservatism. Meanwhile, the liquidity variable has no effect on accounting conservatism. Research also proves that profitability has a significant positive effect on accounting conservatism.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY PADA INSTANSI PEMERINTAH KOTA SURAKARTA Barokah Sitta Dewi; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

The purpose of this study is to ascertain the partial and concurrent effects of Accountability, Transparency, and Supervision on Value for Money Conceptualized Budget Performance in Surakarta City Government Agencies.The administration of structural work units in the Regional Apparatus (PD) of Surakarta City, which amounted to 27 PDs and included 20 Departments and 7 Regional Agencies, became the population of this study. Three financial administration employees from PDs of Surakarta City Government totaling 81 people became the sample and respondents in this study. These individuals held positions such as Head of PPK (Financial Administration Officer), Head of the Finance or Administration and General Subdivision, Treasurer, Planner or Budgeting, Financial Administrator, and/or Financial Staff. In order to gather primary data for this study, surveys were used to distribute questionnaires. Before gathering study information, the questionnaire underwent validity and reliability tests. Traditional assumption tests, such as normality tests, multicollinearity tests, and heteroscedasticity tests, were the testing methods employed in this work. Both statistical and descriptive analytic techniques were used in this study. The research was carried out using the IBM SPSS Statistics 26 application.According to the findings, the factors of responsibility, openness, and supervision had an impact on budget performance and the idea of value for money at the same time. The performance of the value for money concept budget is somewhat effected by the transparency variable. While the concepts of value for money and responsibility and oversight have a substantial impact on budget performance.
PENGARUH CREDIT RATING DAN RATING OUTLOOK TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI PEMERINGKAT EFEK INDONESIA Sadya Datu Amudra Rochaddi; Surya Raharja
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This study aims to analyze the effect of credit rating and outlook rating on going concern audit opinions. The dependent variable in this study is the going concern audit opinion, while the independent variables in this study are the credit rating and rating outlook. This research uses quantitative methods. The population in this study is made up of non financial sector companies registered with the Indonesian Securities Rating Agency (PEFINDO). The sample selection technique uses purposive sampling. The statistical method used to test the hypothesis in this study is logistic regression analysis. The results of this study indicate that credit ratings have no significant positive effect on going-concern audit opinions. Rating Outlook has a significant positive effect on going concern audit opinion. The implications of this research are expected to be taken into consideration by companies in their efforts to pay off debts because when a company is unable to pay off its debt obligations, the company's credit rating and outlook rating have the potential to decrease, so the auditor has a high probability of giving a going concern audit opinion to a company.
PENGARUH PENGUNGKAPAN ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar dalam Index KOMPAS 100 periode 2019-2021) Valiant Darma Pangentas; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This research aims to analyze the effect of ESG disclosure on company profitability with Environment, Social, Governance Disclosure as independent variables which allegedly influence the dependent variable, Return On Assets. The population in this study consists of companies listed in the KOMPAS100 index in the 2019-2021 period. Samples were taken using purposive sampling method and resulted in 47 companies with 3 analysis periods so that the total sample was 141. Hypothesis testing was carried out using multiple linear regression method and processed using IBM SPSS 26.0 software. The results of this study explain that Environment Disclosure has a positive effect on Return On Asset,  Social Disclosure has a negative effect on Return On Asset and Governance Disclosure has a negative effect on Return On Asset.
PENGARUH KINERJA KOMPONEN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Periode 2016 - 2019) Risky Rahmat Fadhillah; Marsono Marsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This study aims to examine the relationship between the performance of environmental, social, and governance components on the financial performance of companies in Indonesia. This study uses financial performance represented by ROA as dependent variables and the performance of environmental, social, and governance components as independent variables. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. By using purposive sampling method, 332 samples were obtained for 4 consecutive years. This study uses panel data regression analysis with E-Views 12 to test the hypotheses . The findings of this study show that environmental performance has a significant negative effect on ROA, social performance has a positive insignificant effect on ROA, and governance performance has a significant negative effect on ROA. These results show that there are differences in results from most previous studies and stakeholder theory, so it is hoped that future researchers can further analyze the causes of these results.
PENGARUH TRANSFORMASI DIGITAL TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019-2022) Sasmita Maharani; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This study aims to examine the effect of digital transformation on financial performance by considering firm size. This study uses the dependent variable (financial performance), independent variable (digital transformation), and moderating variables (firm size). This research study uses secondary data gathered from annual reports and financial statements. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2019-2022. By using purposive sampling in sample selection, 104 research samples were obtained for 4 firm-years. This study uses multiple regression analysis to examine the hypothesis. The findings of this study reveal that digital transformation has positive and significant effect on financial performance. Furthermore, it is concluded that firm size moderated effect towards the impact of digital transformation on financial performance.
PENGARUH PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENERAPAN TAX ELECTRONIC SYSTEM (TES) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM NEGERI DI KOTA BONTANG Agnes Denira Gusti; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

The self assessment system is carried out with the aim of demanding the level of compliance and awareness of taxpayers in determining the amount of tax owed independently or voluntarily. The Directorate General of Taxes modernizes by utilizing information technology thorugh the development of tax electronic system such as e-Registration, e-Billing, and e-Filing which are expected to make it easier for taxpayers to report their taxes online. The purpose of this study is to test and analyze how the effect of the implementation of the self assessment system and the implementation of the tax electronic system on the compliance of individual taxpayers at Tax Office Bontang City.This research was conducted by quantative methods. Data obtained through primary data, in the form of questionnaires. The sample studied was 100 individual taxpayers in Bontang City. The sampling technique uses non probability sampling. Data analysis is carried out by descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and model feasibility test.The results showed that (a) The implementation of self assessment system has a significant positive effect on taxpayer compliance, (b) The implementation of e-Registration has a significant positive effect on taxpayer compliance, (c) The implementation of e-Billing has a significant positive effect on taxpayer compliance, (d) The implementation of e-Filing has a significant positive effect on taxpayer compliance. Rsquare obtained is 0,823 or 82,3%.

Page 172 of 189 | Total Record : 1889

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