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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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ANALYSIS OF THE EFFECT OF INTERNAL CORPORATE GOVERNANCE ON AUDIT DELAY (A STUDY ON CONVENTIONAL BANK COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2017-2021) Muhammad Nicko Fabriano; Imam Ghozali
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 influence of internal Corporate Governance on audit delays in commercial bank companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The independent variables used are Board size (BOD), Independent Commissioner (IC), Audit Committee (AC), BOD Meet (BODM), Audit Committee Meet (ACM) and the dependent variable is audit delay.This research uses secondary data obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2017-2021 period. The number of samples used was 34 banking companies after purposive sampling was carried out, resulting in a total of 170 observations. This research uses the multiple linear regression method with the IBM SPSS 26 program which consists of the classic assumption test, f statistical test, t statistical test, and coefficient of determination test (R2). During the observation period, it shows that the data in this study have passed the classical assumption test. This shows that the data used meets the requirements for using a multiple linear regression equation model.The results of this study show that independent commissioners have a significant positive effect on ARL. Board Size (BOD) and Audit Committee Meetings (ACM) have a significant negative effect on ARL. Meanwhile, the audit committee (AC) and BOD meeting (BODM) have no effect on ARL.
SYSTEMATIC LITERATURE REVIEW: IMPLEMENTASI ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING PADA BIDANG AKUNTANSI MANAJEMEN Muhammad Akmaluddin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to identify the implementation of artificial intelligence and machine learning in the field of management accounting based on published research articles. Additionally, this study aims to explore gaps in knowledge to contribute to future academic studies. A systematic literature review (SLR) method was employed to analyze various articles published in academic journals indexed in Scopus from 2018 to 2023. Articles were screened using predefined keywords obtained from top-ranked journals. The SLR method was used to review the topics/themes, findings, methodologies, recommendations, and limitations of the published articles. The analysis results provide evidence that the implementation of artificial intelligence and machine learning in management accounting enhances the effectiveness and efficiency of management accountants. It is important to encourage the adoption of this technology to unlock its significant potential, while also considering the ethical aspects of its implementation. This research is expected to be beneficial and contribute to future research development by providing insights and identifying research gaps in the implementation of artificial intelligence and machine learning in management accounting.
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Nisa Alisva Anggreini; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Enterprise Risk Management (ERM) is a framework for managing corporate risk in a comprehensive, structured and integrated manner. Value for the company will be created and protected through the use of ERM. Investors have their own considerations regarding the value of the company when making decisions to invest. Investors can learn more about the company's risk management practices through the publication of an annual report that highlights the application of ERM in risk management. The information obtained by investors will be of added value to the company not only for now but for long term prospects. This study aims to determine the effect of ERM on firm value. The research was conducted in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study also uses a moderating variable in the form of managerial share ownership. In addition, it also uses control variables consisting of company size and leverage. The results of the study show that ERM has a significant positive effect on firm value. For the moderation of managerial share ownership, the interaction of ERM and managerial share ownership has no significant effect on firm value.
PENGARUH PANDEMI COVID-19 TERHADAP MANAJEMEN LABA DAN RELEVANSI NILAI LABA (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Athariq Evan Arianenda; Dwi Ratmono
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 impact of covid-19 pandemic on earnings management and earning value relevance of consumer goods firms in Indonesia in the period of 2018-2021. The independent variable used in this study is covid-19 pandemic. The dependent variable in this study is earnings management and value relevance of earnings. The hypothesis proposed in this study is that the covid-19 pandemic has an effect on earnings management and the covid-19 pandemic has a negative effect on the value relevance of earnings.This study used samples from 43 consumer goods firms in Indonesia which presented their financial reports on the IDX and yahoo finance sites within 2018-2021 period. The data used in this study is secondary data and the sampling used is purposive sampling method. To test the hypothesis, this study uses panel data regression analysis as the main test and multiple and simple regression analysis as additional analysis to examine the increase and decrease in the value relevance of earnings through the reduction of the adjusted r2 value of the two models contained in the Collins model.The results of this study indicate that covid-19 pandemic has a significant negative effect on earnings management and the value relevance of earnings. Therefore, it can be concluded that the company has proven to practice earnings management by doing income-decreasing earning management in the covid-19 pandemic year and the covid-19 pandemic reduced the value relevance of earnings as accounting information.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021) Hilmy Muhammad Hartomo; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

In carrying out its business activities, companies are required to not only pay attention to profits, but also must pay attention to the impact arising from the course of the company's operational activities. One of the efforts to overcome this is to pay attention to environmental, social, and corporate governance factors. This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosures on company performance. The disclosure of ESG scores used is a combination of three factors, namely environmental, social, and corporate governance. The company's performance measurement is carried out using Return on Asset (ROA), Return on Equity (ROE), and Tobin's Q. This study also uses control variables, including Asset Turnover (AG) and Asset Growth (AG).The sample used in this study is manufacturing companies in Indonesia, namely 26 manufacturing companies that have revealed Environmental, Social, and Governance scores in 2016 – 2021 using the purposive sampling method with secondary data obtained from the Bloomberg database. This study used multiple linear regression analysis panel data and used IBM SPSS Statistics 25 software.The findings of this study illustrate that ESG score variables have a positive influence on company performance which in this study uses Return on Asset (ROA), Return on Equity (ROE), and Tobin's Q proxies.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan BUMN yang Terdaftar pada Bursa Efek Indonesia Periode 2017-2021) Ermalyani Margaret; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

The purpose of this research is to examine the return on assets affected by good corporate governance the independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership, and government ownership on Self-Owned Enterprise companies. Variables used in the examination are independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership, government ownership also return on assets as the dependent variable.This research used manufacturing companies during 2017-2021 with a total sample size of 90 samples. Sampling is based on a purposive sampling method that follows certain criteria(s). Multiple linear regression analysis is the analysis method used in this research.The results of this study indicate that the board of directors, and institutional ownership have a positive significant effect on return on assets. Independent board of commissioners, audit committee, managerial ownership, and government ownership have no effect on return on assets.
THE POTENTIAL OF BLOCKCHAIN TO ENHANCE EFFICIENCY AND TRACEABILITY IN THE SHIPPING PROCESS: A STUDY OF VEHRO’S SUPPLY CHAIN MANAGEMENT Meivia Nisrina Effendi; Kees Tesselhof
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

In the age of globalization, people are now attempting to use new technology to improve the effectiveness and efficiency of their lives, particularly their enterprises. This study examines how blockchain technology can enhance Vehgro's supply chain's shipping efficiency. Vehgro is a Dutch company that specializes in organic food goods. The study looks into how blockchain fits into supply chain management and how it affects the shipping process and the information sharing among the parties involved. It examines how blockchain can improve administrative processes, stakeholder communication, data security, and traceability. The study aims to offer insights and recommendations for businesses engaged in routine shipping operations and other entities in the delivery system. Interviewing Vehgro representatives and blockchain experts is one of the qualitative data collection methods used in the research approach. To get conclusions, the data will be reviewed and merged. According to the research, blockchain may increase data accuracy, administrative procedures can be streamlined through smart contracts, and stakeholder cooperation and communication in the information sharing can all be improved and prevent the occurence of asymmetric information. The report suggests a hybrid blockchain strategy and highlights how crucial it is to solve issues with stakeholder consent and change management. Encouraging open communication, creating collaboration, and overcoming change resistance are recommendations for managing change. Through blockchain technology, Vehgro can boost transparency, dependability, and sustainability in its shipping operations, which will help create a more effective and durable supply chain.
PENGARUH RASIO KEUANGAN DAN KAPITALISASI PASAR TERHADAP TINGKAT PENGEMBALIAN SAHAM Achmad Faisal Yunianto; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This research was conducted to see the influence of financial ratios in the form of price to equity ratio, earnings per share and debt to equity ratio and to see the influence of market capitalization on stock market returns. The population in this research is all companies included in the KOMPAS100 index in the 2019-2021 period. Samples were taken using the purposive sampling method. The total sample is 55 companies with a total of 124 data. Multiple regression analysis is used in testing research hypotheses. The results of this research show that all the variables in this research have no influence on stock market returns.
Desentralisasi Fiskal, Efektivitas Penyerapan Anggaran, Belanja Modal, Level Maturitas Sistem Pengendalian Internal dan Akuntabilitas Pelaporan Keuangan Pemerintah Daerah: Kinerja Pemerintah Daerah sebagai Variabel Moderasi Rahmat Rizal Muafiq; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This study aims to examine the effect of fiscal decentralization, the effectiveness of budget absorption, capital expenditure, the maturity level of the government's internal control system on the accountability of local government financial reporting with performance as a moderating variable. This research was conducted using quantitative methods using secondary data obtained from each agency related to the variable. The data used in this study uses secondary data taken from Local Government Financial Reporting in Central Java Province in the 2016 -2018 The results of the study show that the variables of fiscal decentralization, the effectiveness of budget absorption, and capital expenditure have no effect on the accountability of local government financial reporting. Meanwhile, the maturity level variable of the government's internal control system influences the accountability of local government financial reporting. Local government performance does not moderate the relationship between fiscal decentralization, effectiveness of budget absorption, and capital spending on the accountability of local government financial reporting. Local government performance can moderate the relationship between the maturity level of the government's internal control system on the accountability of local government financial reporting
PENGARUH AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY, LEVERAGE, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Ahmad Hafidz Fikri Azhar; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This study aims to examine the effect of audit tenure, audit lag, opinion shopping, liquidity, leverage, and debt default on going concern audit opinion. This study has a dependent variable, namely going concern audit opinion with independent variables including audit tenure, audit lag, opinion shopping, liquidity, leverage, and debt default.  This study uses secondary data derived from the financial statements of all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sampling was carried out using purposive sampling method. A total of 61 companies were tested with details of 180 samples throughout the three-year research span. The analysis method used is logistic regression analysis. The results of this study indicate that liquidity has a negative effect, while leverage, and debt default have a positive effect on going concern audit opinion acceptance while audit tenure, audit lag, and opinion shopping are found to have no effect.

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