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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 SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Selina Aulia Azahra; Zulaikha Zulaikha
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 and empirically test the effect between two dimensions of auditor quality, namely auditor industry specialization and audit tenure on audit report lag. The dependent variable used in this research is audit report lag. The independent variables are auditor industry specialization and audit tenure. The control variables are company size, leverage, profitability, and losses. The population of this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample consists of 115 financial reports from 41 banking companies. The data used in this research are secondary data and were selected using purposive sampling method. The data analysis technique using multiple linear regression methods. The results showed that the independent variable, namely auditor industry specialization, had a negative and significant effect on audit report lag, while audit tenure had no significant effect on audit report lag.
PENGARUH INSTITUTIONAL OWNERSHIP, PROFITABILITAS, LEVERAGE, DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Muhammad Daffa Muthi Fadhali; Herry Laksito
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 factors that influence tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021. The independent variables used in this study are institutional ownership, profitability, leverage, and related party transaction, while the dependent variable used is tax avoidance. This study uses agency theory to generate testable hypotheses and derive empirical findings from hypothesis testing. The study uses secondary data with a population of 195 manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021, using purposive sampling to select a sample of 73 manufacturing companies. The multiple linear regression analysis method is used to analyze the data. The results of the study indicate that institutional ownership has a negative and significant effect on tax avoidance, while profitability, leverage and related party transaction have a positive and significant effect on tax avoidance.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017 - 2022 Muhammad Rafi Eldi Putra; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to empirically examine the relationship between profitability, company size, operational complexity, independent commissioners, auditor industry specialization, and the Covid-19 pandemic on audit report lag from 2017 to 2022. The dependent variable used in this study is audit report lag, while the independent variables include profitability, company size, operational complexity, independent commissioners, auditor industry specialization, and the Covid-19 pandemic.This study utilizes secondary data with purposive sampling method to select banking company reports from 2017 to 2022 listed on the Indonesia Stock Exchange. The sample consists of 256 data points. The analysis method used is multiple linear regression. Classical assumption tests are conducted prior to conducting multiple regression analysis.The results of this study indicate that the independent variables, profitability, and company size have a significant negative influence on audit report lag. The Covid-19 pandemic variable has a significant positive influence on audit report lag. Operational complexity, independent commissioners, and auditor specialization variables do not have a significant influence on audit report lag.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG (Studi Empiris pada Perusahaan Barang Konsumsi Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Muhammad Fadhlih Rusyana; 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 analyze and provide empirical evidence of the effect of audit opinion, auditor reputation, audit tenure, audit committee activity, and industry specialized auditor on audit report lag. Also, profitability, firm size, leverage and liquidity as control variable. This study uses secondary data derived from the financial statements of all consumer cyclical 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 88 companies were tested with details of 264 samples throughout the three-year research span. The analysis method used is partial least square with SmartPLS software 3.0 version. The results of this study indicate that audit opinion, audit tenure and industry specialized auditor has a negative effect, while auditor reputation and committee activity are found to have no effect.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GROBOGAN Reza Cahya Eka Suci; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test and analyze the effect of accountability, transparency, and supervision on budget performance with the concept of value for money in Regional Apparatus Organizations (OPD) in Grobogan Regency. The variables used in the test are accountability, transparency, and supervision as independent variables, and budget performance with the concept of value for money as the dependent variable. The variables used in the test are accountability, transparency, and supervision as independent variables, and budget performance with the concept of value for money as the dependent variable. This study used a questionnaire distribution to respondents who were used as representatives of each OPD in Grobogan Regency with a total sample of 48 samples. The method used in this sampling is a census. The analytical method used in this research is multiple linear regression analysis method. The results showed that simultaneously and partially the accountability, transparency, and supervision variables showed positive and significant results on budget performance with the concept of value for money at OPD in Grobogan Regency.
PENGARUH TRANSFORMASI DIGITAL: KECERDASAN BUATAN DAN INTERNET OF THINGS TERHADAP PERAN DAN PRAKTIK AUDIT INTERNAL:SYSTEMATIC LITERATURE REVIEW Hipolitus Hamonangan Rumahorbo; 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 determine the importance of implementing digital transformation: Artificial intelligence (AI) and the Internet of Things (IoT) in internal audit systems to conduct internal controls and investigate document the differences found in empirical research. The research is conducted by collecting 20 articles from Scopus published between 2020 until 2023, which will be classified based on the methods used and research results. The method employed in this research is Systematic Literature Review (SLR), which is used to examine the outcome, methodologies, topics/themes, recommendations, and limitations of the published articles. The analysis results provide evidence that digital transformation: Artificial intelligence (AI) and the Internet of Things (IoT) in internal audit systems have a positive impact on internal audit practices within each company or organization. However, it is important to consider the potential risks and challenges associated with their implementation. AI and IoT are innovative business technologies in digital transformation aimed at managing and transforming businesses. Digital Transformation not only involves technological influences but also changes in culture, operations, and business models
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE TERHADAP FINANCIAL PERFORMANCES (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Ignatius Alan Yudha Pradana; Herry Laksito
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 environmental, social and governance disclosure on return on assets, return on equity and market value. Tests in this study use environmental, social and governance disclosure as an independent variable, as well as return on assets, return on equity and market value as the dependent variable. The samples tested in this study are non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. Samples obtained using purposive sampling as a sampling method based on certain criteria. The analytical method used is Partial Least Square (PLS) with WarpPLS software version 7.0 as an auxiliary application. The research obtained results showing that environmental, social and governance disclosure has a significant positive effect on return on assets, return on equity and market value.
PENGARUH PENGUNGKAPAN ESG DAN AUDIT REPORT LAG TERHADAP MARKET REACTION (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Kompas-100 Periode 2019-2021) Fauzan Ghairil Admiral; Surya Raharja
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 ESG disclosure and audit report lag on market reaction. This study has a dependent variable, namely market reaction with independent variables including ESG disclosure and audit report lag. 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 64 companies were tested with details of 192 samples throughout the three-year research span. The analysis method used is multiple regression analysis method. The results of this study indicate that social disclosure has a negative effect, while environmental have a positive effect on market reaction while governance disclosure and audit report lag are found to have no effect.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perkebunan dan Tanaman Pangan yang Terdaftar di BEI Periode 2018-2022) Merlin Gowanti; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the effect of profitability, leverage, and firm size on firm value.The independent variables that used in this research are profitability, leverage, and company size while the dependent variable is firm value. The population in this study consists of plantation and food crop companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample was determined by purposive sampling method with sample results of 95 company financial reports. Hypothesis testing in this research uses multiple regression analysis.The results of this study indicate that the variable profitability and firm size have a positive and significant effect on firm value. Meanwhile, the leverage variable has a negative effect on firm value.
PENGARUH ETHICAL ORIENTATION DAN REPORTING CHANNEL DALAM MENJELASKAN INTENSI DAN PERILAKU WHISTLE- BLOWING (Studi pada Akuntan Publik di Kota Semarang) Ailsa Azaria Laksita; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Findings regarding the low number of employees who report findings of accounting errors or fraud within their companies as well as research gaps from the results of previous studies have encouraged this study to develop and retest a model that is able to explain the low level of whistleblowing behavior. The factors tested for their influence on whistle[1]blowing intention and behavior in this study are ethical orientation and reporting channels.In connection with the aim of the study to develop a research model with ethical orientation and reporting channel variables as predictors of whistle-blowing intention and behavior, data was collected through interviews using questionnaires with accounting staff at the Public Accounting Firm (KAP) in Semarang City who were the research respondents. The collected data is the database to be analyzed using the Structural Equation Modeling (SEM) approach in order to test the model and the influence between variables.The results of statistical tests conducted in this study using empirical data show that the occurrence of whistle-blowing behavior is statistically explained by whistle-blowing intention. The results of this study also show that whistle-blowing intention by respondents is statistically influenced by ethical orientation and reporting channels.

Page 174 of 189 | Total Record : 1889

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