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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 PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN Widyaningrum, Diptya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of the environmental, social, and governance (ESG) disclosure and each of its pillar on the firm performance using EBIT as the proxy. Sustainability report, which is a form of firm responsibility, can be a company strategy in attracting the attention of stakeholders. This study incorporates dependent variable (environmental disclosure, social disclosure, governance disclosure, and ESG disclosure), independent variable (firm perfomance), and control variables (leverage and listed years).The population in this study comprises non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling was carried out through purposive sampling, resulting in a total of 186 research samples.  The analysis method employed in this study is panel regression analysis.The findings of this study indicate that ESG disclosure as measured through the ESG score has a positive influence on firm performance Meanwhile, when measured individually, social disclosure and governance disclosure also has a positive influence on firm performance, but environmental disclosure does not have an influence on firm performance.
PENERAPAN ARTIFICIAL INTELLIGENCE, BIG DATA, DAN BLOCKCHAIN DALAM FINTECH PAYMENT TERHADAP RISIKO PENIPUAN KOMPUTER (COMPUTER FRAUD RISK): A SYSTEMATIC LITERATURE REVIEW Caseba, Farah Labibah; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This research is aimed at finding out the benefits, driving factors and challenges of applying artificial intelligence, big data and blockchain to fintech payments in preventing the risk of computer fraud. This research uses the systematic literature review (SLR) method by analyzing articles obtained through literature selection related to the research objectives. Articles were obtained based on keywords, published in Scopus indexed academic journals published from 2020 to 2024, and other inclusion criteria in the research. This research uses twenty selected articles according to research criteria which will be analyzed further. The systematic literature review (SLR) method is used with the aim of collecting and evaluating related research systematically and avoiding subjective identification. This research found that the application of artificial intelligence, big data and blockchain in fintech payments can prevent the risk of computer fraud. The optimal combination of artificial intelligence, big data and blockchain technology provides many benefits and conveniences in fintech payments. However, it is necessary to consider the challenges and risks that arise as technology continues to develop. It is hoped that these findings will provide benefits for future researchers, companies in related fields, and fintech payment users in everyday life.
PENGARUH KOMITE AUDIT DAN RISIKO BAWAAN AUDIT TERHADAP FEE AUDIT (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Fauzan, Akram; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

The aims from this study is investigate the relationship between audit committee and inherent audit risk on audit fees. The independent variables used in this research is audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency. Then the dependent variable in this research is audit fees.The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, 270 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. This study uses multiple regression analysis to examine audit fees, audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency.The result from this study show that audit committee expertise has a significant negative influence on audit fees. As for the size of the audit committee, frequency of audit committee meetings, profitability, liquidity and solvency do not significantly influence audit fees.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN DENGAN VARIABEL MODERASI BOARD SIZE Tanjaya, Felix; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

The purpose of this study is to examine the impact of ESG performance and the subcomponents of ESG on firm’s performance and the impact of board size on the relation between ESG performance on firm’s performance. The dependent variable used in this study is firm’s performances which the indicators of firm’s performances are return on asset, return on equity, and Tobin’s Q. ESG performance and the subcomponents of ESG are used as the independent variables. Furthermore, this study used board size as a moderating variable. The sample in this study consist of 375 companies that had ESG score on the Bloomberg’s database in the period of 2018-2022. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of the analysis data used in this study was multiple regression analysis for examining the hypothesis.Based on the empirical results of this study show that the ESG performance has no impact on firm’s performance by full data and before Covid-19. ESG performance has positive impact on ROA and ROE during Covid-19 This study also found that there has no association of board size between ESG performance and firm’s  performance.
AN ANALYSIS OF INFLUENCES THAT ATTRACT YOUNG CONSUMERS IN THE NETHERLANDS’ INTEREST ON BUYING REFURBISHED ELECTRONIC DEVICES Adiningtyas, Susanti Kisworowati; Tesselhof, Kees
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

Refurbished electronic devices are a relatively new and emerging topic in the IT world. Its newness causes people, young consumers included, to not know and be aware of it. Which means that the young consumers in the Netherlands do not always have interest in buying refurbished electronic devices (REDs). This is an issue for companies whose business revolves around REDs. This research paper aims to analyse the influences that can attract young consumers’ interest in buying REDs. The analysis of this study was conducted using both literature and interviews. The finding discusses the young consumers’ level of knowledge and awareness of this topic. Furthermore, there is also discussion of the solution that can help the company attract young consumers’ interest in buying REDs.
ANALISIS RASIO KESEHATAN KEUANGAN PERBANKAN TERHADAP KINERJA KEUANGAN (Studi pada Perbankan yang Terdaftar di BEI Tahun 2020-2022) Ridho, Ahmad Aulia; Kusumadewi, Rr. Karlina Aprilia
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to examine the influence of the financial soundness ratios of banks, namely CAR, NPL, NIM, BOPO, and LDR, on bank financial performance as measured using the Return on Assets (ROA) value. The population in this study is banks listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The number of samples used was 41 banks using the purposive sampling method. The analysis method used in this study is multiple regression test. The reason for this research is due to the decline in bank financial performance in Indonesia during the Covid-19 pandemic. So researchers are interested in identifying this by evaluating the level of financial health of banks.The results of this study show that NIM has a significant and positive effect on financial performance. CAR and BOPO have a significant and negative effect on financial performance. Meanwhile, NPLs and LDRs do not have a significant influence on financial performance. NPLs have no effect on the financial performance of banks in Indonesia because the value of NPLs is monitored by the Financial Services Authority (OJK). Meanwhile, LDR has no effect on financial performance because banks do not only depend on interest income from loans but have other sources of income so that the bank's financial performance can remain good even if the LDR is not optimal.
PENGARUH STRUKTUR KEPEMILIKAN, ATRIBUT DEWAN, DAN RISIKO KEBANGKRUTAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: PERAN MODERASI KONVERGENSI IFRS Ariani, Desi; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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This study aims to examine the impact of ownership structure, board attributes, and bankcruptcy risk indicators on the timeliness of financial reporting with IFRS comvergence as a moderating variable. The independent variables used in this study are the foreign ownership, institutional ownership, board size, independent board membership, gender diversity, and bankcruptcy risk indicators. While the dependent variable used in this studyis the timeliness of financial reporting an IFRS convergence as the moderating variable in this study.The population in this study consist of mining companies that are listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Purposive sampling is used to as the sampling method. This study uses panel data regression to examine ownership structure which consists foreign ownership and institutional ownership, board attributes which consists board size and independent board membership, gender diversity and bankcruptcy risk indicators on the timeliness of financial reporting and testing the moderating variable using the Moderated Regression Analysis.The results show that foreign ownership, board size, and bankcruptcy risk indicators have a significant effect on the timeliness of financial reporting, while institutional ownership, independent board membership, and gender diversity have no significant effect on the timeliness of financial reporting. IFRS convergence does not moderate the relationship that exist between foreign ownership, institutional ownership, board size, independent board membership, gender diversity, and bankcruptcy risk indicators with the timeliness of financial reporting.
PENGARUH REALISASI ANGGARAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN, STABILITAS KEUANGAN, DAN INKLUSI KEUANGAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2017 – 2022 Isymam, Muhammad; Prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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This research aims to determine the impact of corporate social responsibility budget realization on financial performance, financial stability, and financial inclusion in banking companies. The control variables used in this study are leverage, tangibility, firm size, and firm age. The population in this research consists of all banking companies listed on the Indonesia Stock Exchange for the period 2017-2022. The sample was selected using purposive sampling method, with a total of 22 banks included in the study. Hypothesis testing was conducted using multiple regression analysis on panel data.The results of this research indicate that the realization of corporate social responsibility budget has a positive influence on financial performance, financial stability, and financial inclusion. Tangibility and firm age do not have a significant impact on financial performance, financial stability, and financial inclusion. Leverage does not have a significant impact on financial performance and financial inclusion but has a positive impact on financial stability. However, firm size has a positive impact on financial performance, financial stability, and financial inclusion.
FAKTOR-FAKTOR YANG MEMPENGARUHI FEE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Wibowo, Afif Imaduddin; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research aims to determine the effect of cash holding, managerial structure and company size on audit fee. Furthermore, this research expected to utilized as educational materials and conceptual contributions to widen accounting knowledge, and can be used to compare theoretical knowledge to actual conditions. This research uses a quantitative method. The sample that is used in this research is manufacturing firms that are enlisted on the IDX from the period 2019 to 2021. The total sample used in this research is 237 firms according to the criteria that have been set by the researcher. This research uses the multiple regression method for its data analysis andfound that cash holding and company size are positively affect audit fee, while managerial structure has a negative effect on audit fee.
THE IMPACT OF STOCK SPLIT ANNOUNCEMENT ON TRADING VOLUME, RETURN, AND STOCK PRICE IN COMPANIES IN PERIOD BEFORE AND DURING COVID-19 Nindhya, Danastri Mahasya; Hadiprajitno, Paulus Theodorus Basuki
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The purpose of this study was to determine the effect of stock split announcements on trading volume, return and stock price in companies before and during Covid-19. The research method used in this research is quantitative research method. The sample in this study were companies that announced a stock split of 36 companies. The method of determining the sample using purposive sampling technique. This study uses a statistical analysis test of two sample tests with a 15-day observation period is t = -7 (7 days before stock split), t = 0 (event date) and t = +7 (7 days after stock split). The data analysis method used in this study is the Wilcoxon Signed Ranks Test. The results of this study indicate that there is a statistically significant difference in the average TVA before and after the announcement in the period before and during Covid-19. While there is no statistically significant difference in the average return and stock price before and after the announcement in the period before and during Covid-19.

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