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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 MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sefie Daniswari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance mechanisms and financial performance on financial distress in listed manufacturing companies on Indonesian Stock Exchange (IDX). The independent variables used in this study i.e. the size of the board of commissioners, the proportion of independent commissioners, the activity of the board of commissioners, profitability, liquidity, and leverage. The dependent variable was financial difficulties. The population in this study consisted of all manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021. The sample was determined by a purposive sampling method. The total sample of this research was 318 company’s financial statements. This study used logistic regression analysis for hypothesis testing. The results of this study indicate that corporate governance, such as the size of the board of commissioners, had a significant effect on financial distress, but the variable proportion of independent commissioners and the activity of the board of commissioners had no significant effect on financial difficulties in manufacturing companies in Indonesia. Financial performance consisting of liquidity and leverage had no significant effect on financial distress, on the other hand profitability had significant effect.
PENGARUH KEBERADAAN KOMITE MANAJEMEN RISIKO (RMC) DAN KARAKTERISTIKNYA TERHADAP KINERJA LINGKUNGAN PERUSAHAAN Daffa Faqih Saputra; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a quantitative study aimed at analyzing the influence of the presence of risk management committees (RMC) and their characteristics, namely structure and individual capacity of RMC, on corporate environmental performance. Corporate environmental performance in this study is measured by Environmental, Social, and Governance (ESG) scores.The sample in this research consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2021, with a total sample size of 325 observations and a sub-sample of 87 observations. The sample selection was based on purposive sampling method, and multiple linear regression analysis was used as the main method of analysis to test the hypotheses.The results of this research indicate that the presence of RMC has a positive and significant effect on corporate environmental performance. However, having a separate RMC structure from other committees did not prove to be more effective in improving corporate environmental performance. As for specific individual capacity, it does not have a significant influence on corporate environmental performance. On the other hand, generic individual capacity has a positive and significant influence on corporate environmental performance.
PENGARUH KOMPONEN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN (Studi pada Bank yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019-2021) Theofilus Kristian Besir; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine intellectual capital specifically about each component of the company’s intellectual capital can affect the company’s financial performance.Component of intellectual capital consist of four components are measured using MVAIC model, while financial performance is measured by return on assets (ROA), return on equity (ROE), and net interest margin (NIM). This study used company size and leverage as control variables. The population in this study are banking companies listed on the Indonesia Stock Exchange in the periode 2019-2021. Sampling was carried out using purposive sampling method which is sampling based on certain predetermined criteria. The total number of companies that are used as samples are 114 companies. The method of analysis in this study is the method of multiple linear analysis.The main results of this study indicate that the human capital efficiency (HCE) has a positive effect on company’s financial performance. Capital employed efficiency (CEE) has a positive effect on company’s financial performance. Relational capital efficiency (RCE) has a positive effect on company’s financial performance.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, PELAKSANAAN SELF-ASSESSMENT, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E-COMMERCE (Studi Kasus Wajib Pajak Orang Pribadi Pelaku UMKM di Kota Semarang) Shela Nur Fajriya; Zulaikha Zulaikha
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 influence of tax knowledge, taxpayer awareness, application of a self-assessment system, and tax sanctions on taxpayer compliance in micro, small, and medium enterprises (MSMEs) in Semarang City who register their businesses on the e-commerce platform. In this study, there are four independent variables and one dependent variable. The independent variables used consist of tax knowledge, taxpayer awareness, application of the self-assessment system, and tax sanctions, while the dependent variable is taxpayer compliance. The sampling technique used was convenience sampling through the online questionnaire method, with the number of samples determined by the Cochran formula, amounting to 101 respondents. The research data was processed using multiple linear analyses with the IBM SPSS 26.0 program. The study's results found a significant positive influence between tax knowledge, taxpayer awareness, application of the self-assessment system, and tax sanctions on taxpayer compliance behavior.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA Nurhalim Gaffar Ronaldo; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of the disclosure of sustainability reports on the financial performance of banking companies in Indonesia. The independent variabels used are sustainability reporting in aggregate, disclosure of the economic dimension, disclosure of environmental dimension, and the disclosure of social dimension. The dependent variable in this study is financial performance as measured using ROA. The hypothesis put forward in this study is the influence of sustainability reports in aggregate, disclosure of economic dimension, disclosure of environmental dimension, and disclosure of social dimension to the company’s financial performance. This research used samples from 69 GRI-standar sustainability reports consisting of 32 banking companies listed in the Indonesia Stock Exchange in the period 2020 to 2022. The data used in this research is secondary data and the sample taken with purposive judgment sampling method. In testing the hypothesis, this study uses multiple and simple linear regression analysis.  The results of this research indicate that only disclosure of sustainability report in aggregate and the disclosure of the economic dimension affects the financial performance of banking companies as measured using ROA, while disclosure of the environmental dimension, and disclosure of the social dimension do not affect the financial performance of banking companies as measured using ROA. Thus, it can be concluded that only disclosure of sustainability reports in aggregate and disclosure of economic dimension affects the financial performance of banking companies. 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI OPINI GOING CONCERN (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Nurhana Fajri Herawati; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze and provide empirical evidence of the effect of the previous year's going concern opinion, audit quality, audit lag, company size, profitability, liquidity, and leverage on going concern opinion acceptance. This study has a dependent variable, namely going concern audit opinion with independent variables including previous year's going concern opinion, audit quality, audit lag, company size, profitability, liquidity, and leverage.  This study uses secondary data obtained from financial reports and independent auditor reports published on the official website of the Indonesia Stock Exchange www.idx.co.id. The sample of this study is the consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling using purposive sampling and obtained a sample of 63 companies in this study. Hypothesis testing was carried out using logistic regression. The test results show that there is a significant effect on the previous year's going concern opinion variable, audit quality, and profitability on going concern opinion acceptance. However, audit quality has the opposite direction to the hypothesis formulated, thus making the variable hypothesis rejected. For audit lag variables, company size, liquidity, and leverage have no significant effect on going concern opinion acceptance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Rivan Afdhal; 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 examine the effect of institutional ownership, managerial ownership, and the size of the board of commissioners on corporate tax aggressiveness. This study uses tax aggressiveness as the dependent variable and institutional ownership, managerial ownership, and the size of the board of commissioners as independent variables.            This study applies regression analysis of panel data using a sample of mining companies listed on the Indonesia Stock Exchange for the period 2018 to 2021. By using purposive sampling in sample selection, 92 research samples were obtained for four consecutive years (2018-2021).            Using a sample of companies listed on the Indonesia Stock Exchange, empirical evidence, of mining companies listed between 2018 and 2021, this empirical research shows that institutional ownership has a significant and negative effect on corporate tax aggressiveness. Meanwhile, managerial ownership and the size of the board of commissioners do not have a significant relationship to corporate tax aggressiveness. 
PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Kezia Stefany; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

In this changing of the present day which is changed according to the emerging age, Good Corporate Governance already became an important element and also the inseparable part of the institution or the company’s activities continuity. Good Corporate Governance has the purpose to monitor the activities which runs inside the company or organization and keeping the integrity on achieving the goal of the organization. While the Voluntary Disclosure is the inquiries or sharing of information that is given voluntarily by the company outside the mandatory disclosure, especially mentioned in this study are the financial information and the company’s operational activity. In this study, it is studied about how GCG could have an effect to the company’s financial performance, how the company did the financial controlling by using the  principles of GCG, and does the Voluntary Disclosure have any effect to the company’s financial performance. Therefore this study is done with the purpose to examine if the Good Corporate Governance and Voluntary Disclosure have effects to the company’s financial performance, especially for the manufacturing companies in Indonesia.This study is done by using the quantitative method, and the testing tools used in this study are the descriptive analysis method and the classical assumption test. The classical assumption test inquires the normality test, linearity test, multicolinearity test, autocorrelation test, and heteroscedasticity test. Also there is fit and goodness test that inquires the determination coefficient test, the F-test, and the T-test.Based on the studies that has been done, GCG which is measured by the independent commissioner variable has a positive effect to the organization’s financial performance. While the voluntary disclosure which is measured by the return of equity (ROE) variable does not have an effect to the organization’s financial performance.
FIRM SIZE, PENGARUH LEVERAGE, LIKUIDITAS, INVESTMENT OPPORTUNITY SET, PROFITABILITAS TERHADAP EARNINGS QUALITY Mochammad Aziz Ghoffar; Etna Nur Afri Yuyetta
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 firm size, leverage, liquidity, investment opportunity set, profitability on company earnings quality as measured using a modified Penman model.The data used in this study is secondary data with a research population of manufacturing companies listed on the Indonesia Stock Exchange in 2020–2021. This study used a purposive sampling method so that 149 companies were found that met the criteria applied as research variables. Data analysis in this study used descriptive analysis and multiple linear regression with the SPSS version 25 program.The results of this study confirm that firm size and profitability have a significant positive effect on earning quality. However, investment opportunity set and liquidity do not have a significant positive effect on earning quality and leverage does not have a significant negative effect on earning quality.
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Konsumsi Barang Primer dan Terdaftar di BEI Tahun 2019-2021) Gian Pahala Tadore Simamora; Tri Jatmiko Wahyu Prabowo
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 effect of audit characteristics on tax avoidance. This study has a dependent variable, namely tax avoidance with independent variables including auditor industry specialization, audit fee, audit tenure, and audit opinion. This study uses secondary data derived from the financial statements of all consumer non-cyclicals 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 34 companies were tested with details of 84 samples throughout the three-year research span. The analysis method used is multiple regression analysis. The results of this study indicate that audit tenure has a negative effect, while audit fee have a positive effect on tax avoidance while auditor industry specialization and audit opinion are found to have no effect.

Page 175 of 189 | Total Record : 1889

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