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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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ANALYZING OF PRODUCT AS A SERVICE METHOD IN CONTROLLING PRODUCTION COST BASED ON COMPANIES IN UNITED KINGDOM Muhammad Farraz Octoberry; Pascal Wittendorp
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This thesis explains most of the concepts of Product as a Service (PaaS), which is a potential change in buying and selling patterns of goods to consumers and producers. In this case, explaining the consumer as a point involved in the ownership-based model, buying products directly with the responsibility for maintenance. The Product as a service method aims to offer products through a service-oriented model, where consumers pay for the results obtained from the product rather than owning it directly. This thesis examines aspects of Product as a service by explaining some of the basic principles and business models as well as their potential for the financial stability of a company as a producer. By analyzing companies that use the Product as a Service method, the author aims to analyze whether this method can impact their production costs in order to get a stable financial level. With this, it is necessary to review the comprehensive literature and analyze a company's annual report. The findings of this thesis will contribute to existing knowledge by providing an understanding and the impact that will occur if a company implements the Product as a Service concept as their business strategy. In the end, Product as a service has the potential to make the company's financial stability and policies for customer satisfaction, and it can be implemented in other companies in various countries in a more sustainable future.
ACCOUNTING STUDENTS’ WHISTLEBLOWING INTENTIONS: WHAT ARE THE DRIVERS? Almas Hilman; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research examines the determinants of accounting students’ whistleblowing intentions. A questionnaire is shared with 258 final-year accounting students, with 164 concluding as a final sample. The model is tested using the partial least square of structural equation modelling analysis. The results demonstrated the positive effect of the learning environment, anticipatory socialization, professional commitment, and perceived moral intensity on accounting students' whistleblowing intentions. As the external driver significantly affects students' whistleblowing intentions, this study suggests improvement in several areas, such as physical and non-physical facilities and the lectures' traits concerning ethical-related things. Additionally, as leading actors, students must be aware of the necessity of ethical issues to boost better ethical decisions.The findings provide additional substance to expand the research concerning knowledge in this field.
PENGARUH KINERJA KEUANGAN, KESEMPATAN INVESTASI, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Moehamad Rizki Bagoes Setiawan; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Increasing company value is not only a measure of success, but also a determining factor for a company's survival in an increasingly competitive market. Therefore, it is important for companies to understand the factors that influence the increase in company value, especially in the context of disclosing complex and varied company information. A more in-depth study on the influence and characteristics of company information disclosure can provide valuable insights for companies in making strategic decisions to increase company value and maintain their competitive advantage. This research aims to examine the effect of financial performance consisting of liquidity, profitability, solvency, investment opportunity, and corporate social responsibility on company value.Data was collected through the documentation method from manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2021 timeframe using a purposive sampling technique. The sample consists of 380 companies selected from a total of 717 existing companies. The analytical method used is multiple linear regression.      The results showed that liquidity, solvency, investment opportunities, and corporate social responsibility have a significant positive effect on firm value, while earnings do not have a significant positive effect on firm value.
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Desti Rohana Sagala; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

The objective of this research is to analyze the impact of environmental performance and environmental disclosure on firm value in the energy and basic materials sectors listed on the Indonesian Stock Exchange from 2017 to 2021. The dependent variable used in this study is firm value. The independent variables used are environmental performance and environmental disclosure. The control variables used to maintain the relationship between dependent variable and independent variables are firm size and leverage. The research uses secondary data from annual reports, sustainability reports, and financial reports of companies in the energy and basic materials sectors listed on the Indonesian Stock Exchange from 2017 to 2021. The sample selection method is purposive sampling with a number of specific criteria. The sample for this research consisted of 90 companies. Panel data regression analysis is the analysis used to test hypotheses in this research. The results of this research show that environmental performance has a significant positive impact on the firm's value, while environmental disclosure has no impact on the firm's value.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK: PERAN MODERASI CORPORATE GOVERNANCE Tiodora Theresa Horas Br Manurung; Dwi Ratmono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

            The objective of this study is to investigate the influence of corporate social responsibility (CSR) disclosure on tax aggressiveness and whether corporate governance moderates that influence. The variables used in this study are CSR disclosure as the independent variable, corporate governance as the moderating variable, and tax aggressiveness as the dependent variable.            This study uses a sample of 2016-2021 manufacturing companies listed on the Indonesia Stock Exchange and Bloomberg Terminal with a total of 132 samples using purposive sampling with conditions that have already been determined. The analytical methods utilized in this study is the multiple regression analysis and absolute difference value.            The results of this study showed that CSR disclosure has no influence over tax aggressiveness and that corporate governance weakens the negative influence which CSR disclosure has on tax aggressiveness.
PENGARUH PENGETAHUAN PAJAK, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PBB-P2 (Studi Kasus Desa Baturetno, Kecamatan Baturetno, Kabupaten Wonogiri) Adi Putri Nur Rohmah; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This study aims to analyze the effect of tax knowledge, tax sanctions, taxpayer awareness, and quality of tax fiscus on PBB-P2 taxpayer compliance. The study variables consist of four independent variables and one dependent variable. Independent study variables include tax knowledge, tax sanctions, taxpayer awareness, and quality of tax fiscus. The dependent variable of the study consists of taxpayer compliance. The study population is the taxpayers of Rural and Urban Land and Building Tax in Baturetno Village, Wonogiri Regency, Central Java. Sampling technique using convenience sampling which is calculated by the Slovin Formula and get a sample of 150 respondents. Data collection technique was carried out by direct surveys through questionnaires. Analysis using multiple linear analysis method with SPSS 26.0. The results showed that all independent variables: tax knowledge, tax sanctions, taxpayer awareness, and the quality of tax fiscus have a positive and significant effect on taxpayer compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN APLIKASI MOKA POS (POINT OF SALE) BERBASIS CLOUD PADA UMKM DI KOTA SEMARANG DENGAN MENGGUNAKAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Rahminawati Ilma; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

The purpose of this study is to identify the factors that influence the acceptance and use of the Moka Point of Sale (POS) application for MSMEs in Semarang City. This study uses the variables of performance expectancy, effort expectancy, social influence, and facilitating conditions based on the Unified Theory of Acceptance and Use of Technology (UTAUT) model by Venkatesh et al (2003). This research uses primary data obtained from questionnaires distributed to MSME owners in Semarang City who are using Moka POS in running their business. By using purposive sampling technique in sample selection, 100 research samples were obtained. The data analysis technique used the Structural Equation Model - Partial Least Square (SEM-PLS) with a data processing application program, namely SmartPLS 3.3.3.The results showed that the variable performance expectations has a positive and significant effect on the behavioral intention, and the behavioral intention also has a positive and significant effect on the use behavior of Moka POS application. While the variables of effort expectancy and social factors have no effect on the interest in using the Moka POS application. The facilitating condition variable was also stated to have no influence on the use behavior of Moka POS application. The results of this research contributed theoretical and practical contributions to behavioral accounting.
THE IMPACT OF RISK MANAGEMENT STRATEGY IN BUSINESS RESILIENCE: A CASE IN COFFEE BEDA Aryandi Akbar; Frank Gruben; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

As the public's interest in coffee shops grows, numerous new entrepreneurs enter the market. As a result, having a risk management strategy as an instrument to prevent or even eliminate uncertainty is necessary, especially for a new business. This study aims to ensure that many Indonesian coffee shops take adequate steps to be resilient in the face of this chaotic pandemic, while also recognizing the Management Risk. An interview and a literature review will be conducted as part of this project. According to the findings, many Indonesian coffee shops are unaware of the significance of establishing a risk management strategy in order to be resilient.
ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Yusuf Mahendra; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This research is a quantitative research that aims to analyze companys’s stock price using Altman Z-Score and also to determine the effect of the Altman Z-Score variable on stock price. The population in this study are companies that are listed in lq45 on the Indonesia Stock Exchange.The research sample was taken based on several predetermined criteria using the purposive sampling method at 45 companies over a period of 3 years from 2019 to 2021. This study uses multiple linear regression analysis to test the correlation between the independent variables and the dependent variable. The test results simultaneously prove that working capital to total asset, retained earnings to total asset, earning before interest and taxes to total asset, and book value of equity to book value total liabilities have a significant influence on the level of stock price in company lq45. While individually, this study proves that retained earning to total asset has a negative effect on the level of stock price, then this study proves that book value equity to book value total liabilities has a positive effect on the level of stock price. Meanwhile, working capital to total asset and earning before interest and taxes to total asset have no effect on the level of stock prices.
ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DI PERUSAHAAN PUBLIK YANG TERDAFTAR DI BEI (Studi Empiris pada Perusahaan Sektor Kesehatan dan Teknologi pada tahun 2019-2021) Wahyutomo, Satrio; Marsono, Marsono
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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Abstract

This study aims to examine the influence of the pentagon fraud risk factors developed by Crowe Howart on fraudulent financial reporting in health and technology sector companies listed on the Indonesia Stock Exchange in 2019 to 2021. The pentagon fraud risk factors are proxied by external pressure, supervision ineffectiveness, changes in auditors, changes in directors, and CEO narcissism.The samples in this study include 99 samples which consist of 33 companies during 2019-2021 period. The samples were selected through purposive sampling method. The data type is secondary data using financial and annual report as data sources. They were later collected using documentation method then processed using logistic regression analysis method.The research results show that external pressure variable has a significant positive effect on fraudulent financial reporting, while the supervision ineffectiveness has a significant negative effect on fraudulent financial reporting. Variables such as changes in auditor, changes in directors, and CEO narcissism have no significant effect on fraudulent financial reporting. Also Beneish M-score model detected that 22 out of 99 sample companies were suspected of fraudulent financial reporting

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