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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 GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021) Linuwih, Devania Rizky; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the influence of Good Corporate Governance on Company Financial Performance. The phenomenon was a drastic decline in financial performance on multiindustry companies compared with others in 2020, which led to several industrial-sector companies suspend their share and decline.Good Corporate Governance in this research is proxied by the board accountability, transparency and disclosure, and audit committee. The company's financial performance in this study was measured using ROE and Tobin's q. The sample used is a multi-industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2019-2021. The sampling method used purposive sampling with several criteria, so that a sample of 29 companies was obtained. The type of data used is secondary data obtained on the website www.idx.co.id and the official research sample company website.The results of statistical tests conclude that the board accountability would have a significant impact on their financial performance using both roe and tobin's q, while transparency and disclosure, and the audit committee would have no effect on the company's financial performance.
PENGARUH ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021) Gabriela, Natasha; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

In this research, the authors examined the direct influence of ESG performance on company financial performance as well as through earnings management as a mediating variable. The author perform this research based on the consideration to examine factors outside financial information that could influence the company's financial performance. The data used in this research is secondary data involving 75 companies listed on the Indonesia Stock Exchange in 2021. The method used to collect data in this research is through documentation and literature studies. Regression analysis was performed with IBM SPSS 26 software to examine the direct and indirect effect of ESG on financial performance. The results of this study indicate that ESG has a positive and significant effect on the company's financial performance. Meanwhile, earnings management is unable to mediate the relationship between ESG and financial performance. These findings indicate that companies with high ESG scores tend to have high financial performance as well.
SISTEM PENGENDALIAN MANAJEMEN PADA BADAN USAHA MILIK DESA LUMBUNG SEWU DALAM MENINGKATKAN PENDAPATAN ASLI DESA SEWUREJO Suryowati, Alam Suprobo; Daljono, Daljono
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Abstract

Efforts to increase Village Original Income (VOI) through Village-Owned Enterprises (VOE) require an appropriate Management Control System (MCS) to ensure that the activities carried out are in accordance with the goals the organization wants to achieve.This research aims to determine the application of MCS in VOE Lumbung Sewu in improving VOI Sewurejo. This research is descriptive research, with data collection methods through observation, interviews and documentation. The data analysis technique was carried out using the Charmaz Coding method, where coding of interview results was carried out to assist in grouping specific interview results which showed a relationship with other data. There are two steps in coding, namely coding done line by line and coding done word by word, followed by focused coding.The research results show that the management control system at BUMDes Lumbung Sewu is not running optimally. This is caused by several factors, including in terms of organization, business unit management, community support, and capital. BUMDes Lumbung Sewu can take steps to optimize its business by improving the quality of human resources, good capital management, developing business units, involving the participatory role of the community.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Purwoto, Atharina Firjani Danish
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Continuous earnings management can reduce the credibility and transparency of the company's financial reports, this can disrupt investor confidence in the company. This study was aimed to examine the effect of profitability, leverage, firm sixe, corporate governance, and audit quality on earnings management. The data used in this research are secondary data obtained from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022, 316 observation data. The sample selection uses purposive sampling technique and the analysis method is multiple linear regression.The research hypotheses are as follows: (1) profitability has a positive effect on earnings management, (2) leverage has a negatif effect on earnings management, (3) firm size has a negatif effect on earnings management, (4) corporate governance has a positive effect on earnings management, and (5) audit quality has a negatif effect on earnings management. The results show that profitability have a positif effect on earnings management and firm size have a negatif effect on earnings management. While leverage, corporate governance, and audit quality have no effect on earnings management.
PERAN EXTERNAL ASSURANCE DALAM MEMPERKUAT PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP COST OF DEBT (Studi Kasus pada Perusahaan Nonfinansial yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Tujori S, Abas; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

The research activities carried out aim to investigate the influence of external assurance in influencing the relationship between environmental, social, and governance (ESG) disclosure and the cost of debt of companies in Indonesia in 2020-2022. This research use ESG disclosure which is measured using the content analysis method as an independent variable, cost of debt as a dependent variable, and external assurance as moderating variable.This research uses a population, namely non-finansial companies listed on the Indonesia Stock Exchange in 2020-2022. Using purposive sampling, the total research sample used after elimination was 253 data observation. The analytical method used in this research is multiple linear regression analysis using the E-views 12 application to carry out classical assumption tests and hypothesis tests.Based on this research, ESG disclosure by companies in Indonesia is still in medium category, where companies disclose more information on the governance dimension than on the environmental and social dimensions. This indicates that there is large room for companies in Indonesia to improve their ESG disclosure. The findings in this research show that ESG disclosure has a significant negative effect on the cost of debt. However, the moderating variable is still unable to significantly strengthen the negative influence of ESG disclosure on the cost of debt companies in Indonesia recorded on the IDX in 2020-2022.
PENGARUH MODEL PEMBIAYAAN, RISIKO PEMBIAYAAN, RASIO KAPITALISASI, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA (PERIODE 2018 – 2022) Zahra, Erneta Aisyia; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research aims to analyze the influence of financing models and bank management behavior on the profitability of islamic commercial banks in Indonesia. The research considers profit-sharing financing, profit margin financing, financing risk, capitalization ratio, and operational efficiency as independent variables. The dependent variable in this research is profitability, proxied by Return on Assets (ROA).The population used in this research consists of islamic commercial banks registered with the OJK during the period of 2018-2022. The sample selection in this research used census sampling, resulting in 10 islamic commercial banks within the specified period. There are 47 final samples in this research. The analysis method used is panel data regression analysis with the help of E-views 13 application in testing the hypotheses.The results of this research show that the profit margin financing has a significant positive relationship with profitability. Meanwhile, operational efficiency has a significant negative relationship with profitability. This research also found that profit-sharing financing, financing risk, and capitalization ratio do not have an influence on profitability.
PENGARUH KOMPETENSI, KEPUASAN KERJA, PARTISIPASI ANGGARAN DAN MOTIVASI TERHADAP KINERJA PERANGKAT DESA DI KABUPATEN DEMAK Pranata, Yudha; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to analyze the factors affecting the performance of village officials in Demak Regency. The independent variables used in this research are competence, job satisfaction, budget participation, and work motivation, while the dependent variable is the performance of village officials. This study employs motivation theory to generate testable hypotheses, and the testing of these hypotheses results in empirical findings.This research uses primary data with a population of 243 village officials. Using the Slovin formula, a sample size of 152 village officials was obtained. The data collection technique is a survey with a questionnaire as the instrument. The method of analysis used in this study is multiple linear regression analysis.The results of this study indicate that competence and job satisfaction have a negative and significant effect on the performance of village officials, budget participation does not have a significant effect on the performance of village officials, and work motivation has a positive and significant effect on the performance of village officials. The variables of competence, job satisfaction, budget participation, and work motivation simultaneously affect the performance of village officials by 10.6%.
PENGARUH PAJAK PENGHASILAN BADAN TERHADAP KINERJA KEUANGAN (Studi Kasus pada Delapan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022) Sholihati, Lilis; Kiswara, Endang
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The aim of this research is to analyze the impact of corporate income tax on financial performance. The financial performance in this study is the company's profitability measured by return on assets (ROA), return on investment (ROI), and return on equity (ROE) in healthcare sector companies listed on the Indonesia Stock Exchange from 2017 to 2022.The data used in this research is secondary data in the form of financial statements of healthcare sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. A purposive sampling technique was used to select the sample, which consisted of eight healthcare sector companies. Regarding data analysis, the non-parametric test method with Spearman correlation test and Wilcoxon Signed Rank Test were used in this study.The results of the study indicate that there is a significant difference between income tax and financial performance measured by ROA after the tax rate change due to the Covid-19 pandemic. In addition, there is no significant difference in the relationship between income tax and financial performance measured by ROI and ROE after the tax rate change.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Kreativa, Angela Twinda; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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This study aims to examine the effect of family ownership on tax avoidance with voluntary disclosure as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. Tax avoidance is the dependent variable, measured using the Effective Tax Rate (ETR), while family ownership serves as the independent variable, and voluntary disclosure serves as the moderating variable. Control variables encompass company size, profitability measured by Return on Assets (ROA), leverage, and year dummies.The research population consists of companies in the consumer non-cyclicals sector that were listed on the IDX during the period 2019-2021. Employing purposive sampling, 87 research samples were selected for analysis. Panel data regression, specifically utilizing the Random Effects Model (REM), was employed to assess the relationships among these variables.The research results indicate a positive influence of family ownership on tax avoidance. It was also found that the voluntary disclosure variable is able to weaken the positive influence of family ownership on tax avoidance.
PENGARUH KEBERLANJUTAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN KARAKTERISTIK CEO SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021) Rahmawati, Isna; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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The study aims to examine the effect of corporate sustainability on firm performance with CEO characteristics as the moderating variable. Corporate sustainability is the independent variable and firm performance is the dependent variable. CEO characteristics as a moderating variable are proxied by the variable education level, tenure, and gender.The sample of this research is non financial companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 50 companies. The sample selection method used a purposive sampling method in the form of criteria and requirements that have been determined by the researcher. Regression analysis and absolute difference value tests were used in this research.The result of the study shows that corporate sustainability have a positive effect on firm performance. The CEO’s education level strengthen the influence of corporate sustainability on firm performance. However, this research finds that a longer CEO tenure weakens the influence of corporate sustainability on firm performance. Likewise in terms of gender, female CEOs can not strengthen the influence of corporate sustainability on firm performance.

Page 180 of 189 | Total Record : 1889

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