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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 STRUKTUR JATUH TEMPO HUTANG TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Tahun 2019-2021) Putri, Rusita Aprilla; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the influence of debt maturity structure on earnings management strategies. This research focuses on debt maturity reports in manufacturing companies which influence accrual earnings management and real earnings management in the period 2019 to 2021.The sampling method used in this research is purposive sampling, where the number of samples in this research is 105 issuers. This research uses multiple linear regression analysis methods and classical assumption tests.The results of the research show that long-term debt and short-term debt have a positive and significant effect on accrual earnings management in manufacturing companies listed on the IDX for the 2019-2021 period, then long-term debt and short-term debt have a positive and significant effect on the company's real earnings management manufacturers listed on the IDX for the 2019-2021 period. Issuers must clearly disclose the company's use of accruals and the reasons behind them in financial reports and reports. Transparency is very important to maintain investor and stakeholder trust.
DOES THE COVID-19 PANDEMIC PLAY A ROLE IN CORPORATE GOVERNANCE IN INFLUENCING BANK RISK MANAGEMENT IN INDONESIA (Empirical Study of Bank KBMI 2,3,4 in Indonesia 2017-2022) Novaldhi, Muhammad Jason; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research examines the relationship between the COVID-19 pandemic, corporate governance and risk management of banks in Indonesia. This research has dependent variables, namely market risk, credit risk, liquidity risk, and operational risk with the independent variable good corporate governance. This research uses secondary data originating from the KBMI bank's annual financial reports 2,3,4 for 2017-2022. This research uses the MANOVA (Multivariate Analysis of Variance) method. The findings of this research prove that there is a relationship between COVID-19, corporate governance and bank risk management and also there are differences in risk management, namely market risk, credit risk and liquidity risk which are influenced by corporate governance and the COVID-19 pandemic.
PENERAPAN TEKNOLOGI ARTIFICIAL INTELLIGENCE DAN BLOCKCHAIN DALAM MENDETEKSI FRAUD PADA PROSES AUDIT: SYSTEMATIC LITERATURE REVIEW Syahronny, Muhammad Ray; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to understand the importance of applying artificial intelligence and blockchain technology to detect fraud in the audit process based on published research articles. It also captures empirical research related to artificial intelligence and blockchain and seeks to identify their differences, thereby serving as a guide for future empirical research. The study uses the systematic literature review (SLR) method to analyze various articles published in the Scopus database within the publication range of 2020-2024. The articles were filtered using the Preferred Reporting Items for Systematic Reviews and Meta Analyses (PRISMA) reporting guidelines. A total of twenty articles were synthesized to answer the research questions. The analysis results of this study indicate that the application of artificial intelligence and blockchain technology had a positive impact on detecting fraud in the audit process. Artificial intelligence improves the accuracy of automatic fraud detection, while blockchain provides transparent and valid data. However, there are still potential risks and challenges in applying artificial intelligence and blockchain technology to detect fraud in the audit process. Factors such as information security, information technology, and human resources influence auditors in adopting artificial intelligence and blockchain technology. This study is expected to provide substantial benefits to auditors by raising awareness for further professional skill development and recognizing the impact of technology.
PENERAPAN MACHINE LEARNING DAN DEEP LEARNING PADA PENINGKATAN DETEKSI CREDIT CARD FRAUD - A SYSTEMATIC LITERATURE REVIEW Tarissa, Berliana Via; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to explore the application of machine learning and deep learning in enhancing credit card fraud detection and identifying gaps in knowledge that could serve as a foundation for future research.The study utilized the systematic literature review (SLR) method to analyze various articles published in Scopus-indexed journals between 2020 and 2024. Article selection followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, resulting in the inclusion of twenty top-tier articles based on predefined keywords. The findings indicate that machine learning and deep learning significantly improve the accuracy and efficiency of fraud detection by effectively identifying complex fraud patterns that are challenging to detect using traditional methods, thereby reducing false alarms. Several algorithms such as Random Forest, XGBoost, Convolutional Neural Network (CNN), and Long Short-Term Memory (LSTM) demonstrated high performance in classifying transactions as legitimate or fraudulent. The integration of these algorithms also has the potential to enhance overall system performance. The implementation of machine learning and deep learning not only strengthens the security of current fraud detection systems but also prepares financial institutions to tackle future challenges. Further adaptation to increasingly complex fraud patterns is crucial for enhancing financial transaction security in the digital era. Therefore, the development of more innovative and adaptive algorithm combinations is necessary to meet the growing security demands in the modern financial world.
PENGARUH ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP MARKET VALUE DENGAN ENVIRONMENTAL RISK OF INDUSTRY SECTOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar pada Indeks JII70 (Jakarta Islamic Index 70) BEI periode 2019-2022) Audito, Judhistira; Yuyetta, Etna Nur Afri
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 effect of ESG Disclosure on Market Value and to examine Environmental Risk of Industry Sector as a moderating influence between ESG Disclosure and Market Value. The independent variable of this study, ESG Disclosure is measured using the ESG Disclosure Score published by Bloomberg Terminal, for the dependent variable Market Value is measured using Tobin's Q ratio, and for the moderating variable Environmental Risk of Industry Sector is measured using GHG Emission, Climate change risk, and Energy Consumption Disclosure with content analysis. This study uses leverage and firm size as control variables. The population in this study are companies listed on the JII70 Index (Jakarta Islamic Index 70) consecutively during the 2019-2022 period. Sampling was carried out using purposive sampling method which is sampling based on certain predetermined criteria. The total number of companies sampled was 110 companies, the analysis method in this study was the MRA (Moderated Regression Analysis) method. The results of the study show that ESG Disclosure has a significant positive effect on Market Value, and Environmental Risk of Industry Sector weakens the relationship between ESG Disclosure and Market Value.
THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM (VDP) AND TAXPAYER AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE Adrian, Rebecca Nicole; Muid, Dul
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 and analyze the effect of voluntary disclosure programs and taxpayer awareness on individual taxpayer compliance at Tax Office Candisari Semarang. This research was conducted by quantitative methods. Data obtained as primary data, through a questionnaire. The sample studied was 100 individual taxpayers in Semarang. The sampling technique uses purposive sampling. Data analysis is carried out by descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and model validity test using SPSS version 26. The results showed that (a) voluntary disclosure program has a significant positive effect on individual taxpayer compliance, (b) taxpayer awareness has a significant positive effect on individual taxpayer compliance.
EFFECT OF FINANCIAL DISTRESS, FIRM SIZE, AUDIT FEE, PANDEMIC COVID 19 AND CHANGE IN MANAGEMENT ON AUDITOR SWITCHING (STUDIES OF BANKING COMPANIES LISTED ON FOR THE 2019-2022 PERIOD) Ramadhan, Alauddin Shidqi; Darsono, Darsono
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the influence of financial distress, firm size, audit fees, the COVID-19 pandemic, and management changes on auditor switching among banking companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The primary variable of interest is auditor switching, measured as a dummy variable (0 for no switch, 1 for switch). Independent variables include financial distress (measured by Loan to Deposit Ratio), firm size (natural logarithm of total assets), audit fees, the COVID-19 pandemic, and management changes. Using logistic regression for analysis, the study finds no significant impact of financial distress, firm size, the COVID-19 pandemic, or management changes on auditor switching. However, audit fees have a significant effect, indicating that higher fees increase the likelihood of switching auditors. The research underscores the complexity of auditor switching decisions and provides insights for policymakers and stakeholders in the auditing and corporate sectors.
PENGARUH MANAJEMEN LABA DAN MEDIA EXPOSURE TERHADAP CARBON EMISSION DISCLOSURE DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Tsuroyya, Yasmin Yumnaa; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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Abstract

This research aims to obtain empirical evidence regarding the influence of earnings management and media exposure on carbon emissions disclosure (CED) and the role of Corporate Governance (CG) proxies in moderating this influence. The CG proxies used include the number of members of the board of commissioners, the proportion of independent board of commissioners, the frequency of audit committee meetings, and the proportion of the audit committee with financial expertise. This research also uses several control variables including company size and leverage.The samples used in this research were taken using a purposive sampling method totaling 276 samples from 109 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The analytical methods used are linear regression analysis and moderated regression analysis (MRA) which were tested using the EViews 12 application.The results of this study indicate that earnings management has no influence on carbon emissions disclosure, while media exposure was found to have a positive influence on carbon emissions disclosure. The CG proxy in the form of the frequency of audit committee meetings is able to weaken the negative influence of earnings management on carbon emissions disclosure.
PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E- COMMERCE (Studi kasus pada Pelaku Usaha UMKM yang Menggunakan Layanan Berbasis E-commerce di Kabupaten Jepara) Hidayat, Kira Ninda Sarasati; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of tax socialization, taxpayer awareness, understanding of taxation, and tax rates on the compliance of e- commerce taxpayers.This study used primary data that distributed all questionnaires online through a google form obtained by a sample of 31 respondents using the voluntary sampling method. The population in this study is MSME taxpayers, business actors who use e-commerce services. The data obtained were analyzed using multiple regression analysis using the SPSS 23 analysis program.The results of this study show that tax socialization has a positive and significant effect on taxpayer compliance. Meanwhile, taxpayer awareness, understanding of taxation, and tax rates have a positive and insignificant effect on taxpayer compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT KONSUMEN UNTUK MENGGUNAKAN E-COMMERCE PADA APLIKASI TOKOPEDIA DENGAN MENGGUNAKAN UTAUT 2 Maheswari, Galuh Dahayu; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

E-commerce is an example of a form of finance technology that requires a smartphone and internet network. However, the security factor is one of the barriers to the use of e-commerce. The purpose of this study is to examine the factors that influence the interest in acceptance and use of e-commerce on the Tokopedia application in Semarang City.The research was conducted using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model consisting of performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, behavioral intention and use behavior with the addition of perceived security and perceived trust variables. This research was tested using PLS-SEM analysis with the SmartPLS 3 application on 100 samples who were Tokopedia application users in Semarang City.            The results showed that effort expectancy, hedonic motivation, and perceived trust were proven to have a positive and significant effect on behavioral intention to use Tokopedia. Meanwhile, performance expectancy, facilitating conditions, and perceived security have no effect on behavioral intention. The test results also show that behavioral intentions are proven to have a positive and significant effect on the use behavior of Tokopedia. Furthermore, behavioral intention is known to be the most significant determining factor.

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