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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 PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022) Novita, Trias Inggar; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the influence of family companies and independent boards of commissioners on earnings management. The independent variables used in this research are family companies and independent boards of commissioners. Control variables use company size, leverage, and company operating cash flow. Meanwhile the dependent variable is earnings management.The sample for this research is manufacturing companies in the consumer goods industrial sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research sampling method uses purposive sampling technique. The analysis technique used is multiple regression analysis technique.The results of this research show that only one hypothesis is supported, namely that an independent board of commissioners has a negative effect on earnings management, while the other hypotheses are not supported. Family companies have no influence on earnings management and independent boards of commissioners have no influence on family companies and earnings management.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2018-2022) Chofifah, Eichza; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the effect of earnings management on financial performance with corporate social responsibility as a moderating variable. The population of this research is banking sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method used in this research is a purposive sampling method, so it is known that the research sample consists of 105 companies. The research methods used are classical assumption tests and moderate regression analysis. Based on the results of hypothesis testing, it shows that earnings management has a significant negative effect on return on equity, return on assets and Tobin's Q. Meanwhile, the results of the moderate regression analysis test show that corporate social responsibility moderates the positive and significant effect of earnings management on return on equity, return on assets and Tobin's Q.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Rahmawati, Anisha; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of GCG on firm performance with capital structure as a moderating variable. The independent variable in this study is GCG, measured through independent commissioners, the audit committees, the board of directors, institutional ownership, and managerial ownership. The dependent variable used is company performance, measured by ROA. This study also involves capital structure as a moderating variable, measured using DAR. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. The sample for the study was determined using purposive sampling, resulting in a total sample of 165 companies over five years. Hypothesis testing was conducted using multiple regression analysis and moderated regression analysis. The results of this study indicate that the presence of independent commissioners, institutional ownership does not have a significant impact on company performance, the presence of the audit committee, board of directors, managerial ownership has a significantly positive impact on company performance, the presence of capital structure does not moderate the effect of independent commissioners, audit committee, board of directors, institutional ownership, managerial ownership on company performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar di BEI tahun 2017-2022) Prasetya, Muhammad Ilham; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The development of consumer goods companies in Indonesia has resulted in widespread tax evasion or tax avoidance by companies. Corporate Social Responsibility is one way that companies can use to practice tax avoidance. This research aims to determine the effect of Corporate Social Responsibility on tax avoidance. The independent variable in this research is Corporate Social Responsibility. Meanwhile, the dependent variables used are tax avoidance and ownership structure as moderating variables.The population in this study used consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2017-2022. The research sample was determined using the Purposive Sampling Method. In accordance with predetermined criteria, 28 companies were produced with 3 (three) years of observation. The final sample used in this research was 168. This research used Multiple Linear Regression Analysis with the SPSS 25 application.The results of this research show that Corporate Social Responsibility influences tax avoidance, managerial ownership weakens the relationship between Corporate Social Responsibility and tax avoidance, institutional ownership weakens the relationship between Corporate Social Responsibility and tax avoidance.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2021) Hidayat, Aditya Wirananda; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of company size, profitability, solvency, audit opinion and auditor reputation on audit report lag This study has dependent variable named audit report lag and independent variables company size, profitability, solvency, audit opinion and auditor reputation. This study used secondary data derived from the financial statements of all companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The research sampling was carried out using purposive sampling method and has 52 samples for 4 consecutive years. This study used multiple linear regression analysis to test the hypothesis. The results of this study show that in the period before the Covid-19 pandemic, profitability and audit opinion had a negative and significant effect on audit report lag, while company size, solvency and auditor reputation had no effect on audit report lag. On the other hand, during the Covid-19 pandemic, solvency had a negative and significant effect on audit report lag, while company size, profitability, audit opinion and auditor reputation had no effect on audit report lag. 
PENERAPAN FRAUD DIAMOND DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Healthcare yang Terdaftar di BEI 2019-2022) Haq, Shifna Zihdatal; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to analyze the effect of the fraud diamond concept proposed by Wolfe and Hermanson, that financial targets, effective monitoring, audit opinion and broad director change as independent variable towards financial statement fraud as variabel dependent proxied by the Beneish M-Score formula.The samples used in this study are 19 heatlhcare companies listed during the period 2019-2022 in the Indonesia Stock Exchange. Hypothesis testing was conducted using the logistic regression method with SPSS 25 software.The results showed that the effective monitoring variable proxied by the ratio of the number of independent commissioners to the total number of commissioners and the board of directors turnover variable proved to have an effect on financial statement fraud. Meanwhile, for the financial target variable proxied by return on assets and audit opinion in this study does not prove that these variables have an effect on financial statement fraud.
ANALISIS MODUS OPERANDI KECURANGAN PADA LAPORAN KEUANGAN JIWASRAYA PERIODE 2011-2021 Naura, Refin Magiya; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Abstract

Fraudulent practices in financial statements can have a big impact on the company, stakeholders, and public trust in the industry. Reliable reporting that is in accordance with real conditions is the basis for interested parties to make rational decisions. Due to the desire to maintain its position in a competitive market and public trust in its business, Jiwasraya's directors took steps that led Jiwasraya to default. Jiwasraya was able to report a rapid rate of revenue growth over several years that was matched by a sharp increase in debt. The modus operandi used by Jiwasraya's directors undermined public confidence in the insurance company and raised questions about the accounting practices of auditors and corporate governance norms in state-owned companies. The purpose of this research is to find out the modus operandi used by Jiwasraya management in the fraudulent practice of financial statement fraud. This research is a descriptive qualitative research with a case study approach with a sample of Jiwasraya's financial statements for 2011-2021 using horizontal analysis, vertical analysis, content analysis, and Altman Z-Score. The results of the study explain that the modus operandi used by Jiwasraya's management in committing fraud is to expand new business lines with offers of high returns, conduct investments without proper studies, present financial statements by utilising the momentum of window dressing, and report asset revaluations to engineer financial statements.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Hafidz, Muhammad Fajar; Ghozali, Imam
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Abstract

The aim from this study is investigate the relationship between good corporate governance on intellectual capital disclosure. The independent variables used in this research is board size, the proportion of independence, board tenure, blockholder ownership, board meeting frequency, audit committee size, and audit committee meeting frequency. Then the dependent variable in this research is intellectual capital disclosure.            The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, the 114 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. Multiple regression analysis is used in this study for testing the relationship between board size, the proportion of independence, board tenure, blockholder ownership, board meeting frequency, audit committee size, and audit committee meeting frequency on intellectual capital disclosure.            The results from this study show that board meeting frequency and audit committee size that has positive and significant impact to intellectual capital disclosure.
PENGARUH REPUTASI KAP, AUDIT REPORT LAG, DAN LEVERAGE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Sektor Consumer Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022) Al Vito, Muhammad; Laksito, Herry
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

A going concern audit opinion is a part of the auditor’s independence report that added when the auditor has doubts about company’s ability to maintain the going concern of business. This research aims to examine the effect of reputation of audit firm and audit report lag, also leverage against going concern audit opinion. The variable used in this research is reputation of audit firm, audit report lag, and leverage as independent variables, while going concern audit opinion as dependent variable.Research objects are consumer cyclical sector companies listed on Indonesia Stock Exchange within 2021-2022. Sample tested in this study obtained using purposive sampling method with certain criteria. The analytical method used in this research is logistic regression analysis using SPSS 25.The research results stated that reputation of audit firm has no significant effect on going concern audit opinion. Audit report lag has no significant effect on going concern audit opinion. Leverage has positive and significant effect on going concern audit opinion.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP CSRD PERUSAHAAN BUMN (Studi pada Perusahaan BUMN yang terdaftar di Indonesia Periode 2020-2022) Krisna Putra, Benedictus; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of the characteristics of the board of commissioners on the CSRD of state-owned enterprises (SOEs) in Indonesia. Furthermore, this research attempts to examine the impact of the characteristics of the board of commissioners, measured by using political connections within the board of commissioners, commissioners board meetings, and subcommittee of the board of commissioners. This study utilizes secondary data sourced from the annual reports and sustainability reports of SOEs published on the company's official website. By applying the purposive sampling method, a sample of 72 SOEs registered with the BPS - Statistics Indonesia and publishing annual and sustainability reports for the period 2020-2022 was obtained. The data analysis in this study was conducted using the multiple linear regression method. This study found that political connections within the board of commissioners and commissioners board meetings have a positive and significant influence on CSRD in SOEs. However, the subcommittee of the board of commissioners actually has a negative and significant impact on the CSRD of SOEs. Nevertheless, this research has limitations regarding a limited population and sample size of companies, coverage that only focuses on one aspect so that several hypotheses are rejected, as well as subjectivity in assessing CSRD due to a lack of clear information in the sustainability reports of SOEs.

Page 178 of 189 | Total Record : 1889

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