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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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THE INFLUENCE OF CORPORATE GOVERNANCE AND SALES GROWTH ON TAX AVOIDANCE (Empirical Study on cigarette manufacturing sub-sector companies listed on the IDX for the 2018 – 2022 Period) Audrey Santoso, Jessica; Muid, Dul
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 effect of corporate governance and sales growth on tax avoidance. Corporate governance in this research is approximated into three parts, namely institutional ownership, independent board of commissioners, also audit committee. The variables used in this research are dependent variable which consist of tax avoidance, independent variables which consists of institutional ownership, independent board of commissioners, audit committee, also sales growth. This research uses samples from all manufacturing companies in the cigarette sub-sector written on the IDX during the period 2018 - 2022. The sample used in this research is 3 companies that have been selected through purposive sampling and there is 15 samples were obtained. Hypothesis testing in this research uses multiple linear regression analysis using SPSS 22 software. The results of this research show that institutional ownership, independent board of commissioners, also audit committee had no effect on tax avoidance, whereas sales growth had a negative effect on tax avoidance.
FINANCIAL PERFORMANCE OF BANKING SECTOR BEFORE AND AFTER IMPLEMENTATION OF IFRS-BASED PSAK Zahara, Rizka Verina; Chariri, Anis
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research aims to investigate the differences in the financial performance (CAR, NPL, ROA, BOPO, and LDR) of the banking industry before and after the implementation of IFRS-based PSAK in the 2011, 2013, and 2022. This study proposes the hypothesis that there is an increase in the variables between financial statements prepared by IFRS-based PSAK and financial statements prepared by Indonesian accounting standards.            The population of this research is banking companies listed by the Financial Services Authority of Indonesia in 2011, 2013, and 2022. The sampling method used is purposive sampling. The Paired sample t-test is used to test the hypothesis. The findings show increases in CAR, ROA, BOPO, and LDR after implementing IFRS-based PSAK.
PENGARUH KERAGAMAN GENDER DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA Pasaribu, Maxielant Joshua Firdaus; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study examines the effect of Board of commissioners gender diversity and corporate governance on earnings management practices through the presence of female commissioners, female independent commissioners, the number of women on the board of commissioners, board size, and independent commissioners on earnings management in well-known public companies in Indonesia. This study uses companies listed on the Indonesia Stock Exchange (IDX) that provide regular and complete financial reports and annual reports from the LQ45 index in 2017-2021, and provide data by the research variables. Hypothesis testing was carried out using multiple linear regression to test the effect of each independent variable on the dependent variable. The results showed that gender diversity through the number of women on the board of commissioners has a significant negative effect on earnings management. Meanwhile, the presence of female commissioners, female independent commissioners, the board size, and independent commissioners on earnings management is not significant.
PERAN GENDER KOMITE AUDIT DALAM MEMODERASI HUBUNGAN TEKANAN, KESEMPATAN, RASIONALISASI, DAN KECURANGAN LAPORAN KEUANGAN Bagaskara, Tri Cahyo; Chariri, Anis
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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This research aims to examine the relationship between fraud triangle theory and financial statement fraud. The independent variables in this research include external pressure, ineffective monitoring, and auditor change. Meanwhile, the dependent variable in this research is financial statement fraud, which is measured using dummy variables. Companies are classified into fraud and non-fraud companies based on the results of Altman Z-Score calculations. Apart from that, this research also tested the moderating variable, namely audit committee gender, which was analyzed using the MRA model.This research uses construction company objects listed on the Indonesia Stock Exchange during 2020–2022. Based on the purposive sampling method, 16 construction companies were obtained that met the criteria with a final sample size of 48 data. The relationship between the independent variable and the dependent variable was analyzed using the regression analysis.The statistical results of this research found a positive relationship between external pressure and auditor change on fraudulent financial reports. Meanwhile, ineffective monitoring have no influence on financial statement fraud. This research is also unable to prove that the gender of the Audit Committee moderates the relationship between external pressure, ineffective monitoring, and auditor change on fraudulent financial reports.
PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Finansial dan non-Finansial dalam Indeks LQ45 Tahun 2019-2021) Munir, Ghadiazka Azzata; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Abstract

The objective of this study is to investigate the influence of committee audit characteristics and external audit quality on firm performance. The variables used in this study are committee audit (size & frequency of meeting) and external audit quality (BIG4 & auditor independence) as the independent variable, while firm performance (Tobin’s Q) used as the dependent variable.The study uses a sample of 2019-2021 LQ45 companies that listed on the Indonesian Stock Exchange and Bloomberg Terminal with a total of 81 samples using purposive sampling with conditions that have already been determined. The analytical method utilized in this study is the multiple regression HCSE analysis.The result of this study showed that audit committee size & frequency of meeting and auditor independence has no influence over firm performance. While BIG4 has positive influence over firm performance.
INTEGRASI BLOCKCHAIN DAN ARTIFICIAL INTELLIGENCE PADA KURIKULUM AKUNTANSI: SYSTEMATIC LITERATURE REVIEW Adrian, Fariz Hudi; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to conduct research on the integration of blockchain and artificial intelligence in the accounting curriculum in accounting education institutions. This research uses the systematic literature review (SLR) method in analyzing 20 articles published on the Scopus database with a range of years published 2021-2024. The literature search design guidelines use the PICO framework and articles are screened using the Preferred Reporting Items for Systematic Reviews and Meta Analyses (PRISMA) protocol. The results of the analysis in this study state that the current accounting curriculum needs to be updated to meet the needs of a rapidly growing industry with modern technology. The integration of fintech, blockchain, and artificial intelligence is essential to ensure graduates have skills that are relevant to the demands of the job market and reduce the gap between employer expectations and graduate skills. The integration of these technologies in the accounting curriculum will increase the relevance and modernization of learning materials, improve the quality of education, and encourage innovation in teaching. However, there are challenges to be faced, such as a crowded curriculum, lack of resources and expertise of educators, and privacy and security concerns. However, with global market pressures, adaptive organizational cultures, technological benefits, collaborative support, and adequate infrastructure, this integration can be managed wisely to prepare students for digital transformation and open up wider career opportunities.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS BADAN USAHA MILIK NEGARA DAN SWASTA (Studi Empiris terhadap Perusahaan Manufaktur di Indonesia yang Terdaftar pada BEI Tahun 2018-2022) Saragih, Alfanadia Putri G.; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

The purpose of this study is to examine the effect of corporate social responsibility (CSR) and its relation to financial distress using stakeholder and signal theory through observation of manufacturing enterprises listed in Indonesia Stock Exchange (IDX) from 2018 to 2022. This study uses Altman Z-Score, a bankruptcy ratio, as a measure of financial distress and CSR monetary spending ratio (MSR) as a measure of CSR. Using purposive sampling technique, 152 enterprises were obtained as sample, consisting of 142 state-owned enterprises and 10 non-state-owned enterprises. The results of this study states that CSR doesn’t show a significant effect on financial distress of state-owned enterprise nor it is on non-state-owned enterprise. However, a more significant effect was seen on non-state-owned enterprise though state-owned enterprise were the one that are more motivated doing CSR.
PERAN BIG DATA ANALYTICS, MACHINE LEARNING, DAN ARTIFICIAL INTELLIGENCE DALAM PENDETEKSIAN FINANCIAL FRAUD: A SYSTEMATIC LITERATURE REVIEW Dewi, Finecia Shinta; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research aims to explore the critical role of big data analytics, machine learning, and artificial intelligence in detecting financial fraud within financial institutions. The research based on published research articles. Utilizing a Systematic Literature Review with the PRISMA protocol, an analysis was conducted on 20 articles published between 2020 and 2024, sourced from the Scopus database. The findings were categorized into three areas: the role of big data analytics in financial fraud detection, the role of machine learning in financial fraud detection, and the role of artificial intelligence in financial fraud detection. The results indicated that financial fraud detection systems employing big data analytics (BDA) demonstrated a significant average strength (76.67%), particularly in detection effectiveness, accuracy, and data processing speed. The implementation of artificial intelligence (AI) in detection also showed significant strength scores. In contrast to BDA and AI, some machine learning algorithms exhibited substantial weaknesses. Addressing these weaknesses in financial fraud detection at financial institutions, future research on the integration of machine learning algorithms is deemed crucial.
ANALISIS PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA PEMERINTAH DAERAH KOTA SEMARANG Hakimah, Siti Hasna Zahra; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to determine whether the General Allocation Fund (DAU), Regional Original Income (PAD) affects the Regional Expenditure of Semarang City. The method of analysis used is quantitative method, with multiple regression testing by doing the classical assumption test before getting the best research model. The variables in this study are General Allocation Fund (DAU), Regional Original Revenue (PAD) as independent variables, while the dependent variable is Regional Expenditure. The population used in this study is the Semarang City Regional Revenue and Expenditure Realization Report 2016 - 2022. The object of this research is the General Allocation Fund (DAU), Regional Original Income (PAD) and Regional Expenditure (BD). The sample used is the Semarang City Regional Revenue and Expenditure Realization Report 2016-2022. The data analyzed in this study are time series data sourced from the Central Bureau of Statistics and the Semarang City Financial and Asset Management Agency.The results of this study prove that the General Allocation Fund has no significant effect on regional expenditure in Semarang City, Regional Original Revenue has a significant effect and has a positive influence on regional expenditure in Semarang City.
PENGARUH KARAKTERISTIK KETUA KOMITE AUDIT TERHADAP PILIHAN AUDITOR, AUDIT FEE, DAN KUALITAS AUDIT (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Siregar, Addinulsyah; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This research aims to determine the effect of audit committee chair characteristics, consisting of gender, expertise, multiple positions and tenure, on decisions regarding auditor choice, audit fees and audit quality. The sample used in this research is non-financial companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The total final sample used in this research was 781 firm-year observations. Sample selection was carried out using a purposive sampling method with predetermined conditions and criteria. In addition, the control variables used include audit committee size, gender of audit committee members, firm size, leverage, profitability, and company losses. The analytical methods used in this research are logistic regression analysis and multiple regression analysis.The results of this research found that the financial expertise of the audit committee chairman has a negative effect on audit quality. Furthermore, the results of this research also show that the expertise of the audit committee chair influences the selection of auditors for the company and the determination of audit fees. In addition, audit committee size, company size, and leverage have a positive effect on auditor selection and audit fee determination. Profitability only influences auditor selection.

Page 179 of 189 | Total Record : 1889

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