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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 RISIKO PERBANKAN TERHADAP KINERJA BANK (Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022) Tugiyo Putri, An'umillah Dhi'fan; Purwanto, Agus
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 Credit Risk, Liquidity Risk, Market Risk, Operational Risk, and Capital Adequacy on Bank Performance. The sample consists of Commercial Banks listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2022. The purposive sampling technique was used, resulting in 40 banks as the research samples. Independent variables were measured using specific ratios, namely NPL for Credit Risk, LDR for Liquidity Risk, NIM for Market Risk, and BOPO for Operational Risk, as well as CAR for Capital Adequacy. The dependent variable, Bank Performance, was measured using the ROA ratio. The analysis results indicate that Credit Risk, Liquidity Risk, and Capital Adequacy do not have a significant effect on Bank Performance, while Market Risk has a significant positive effect on Bank Performance, and Operational Risk has a significant negative effect on Bank Performance.
PENGARUH POFITABILITAS, HUTANG, INTENSITAS KEPEMILIKAN ASET TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Floppysta, Floppysta; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This study aims to test the influence of profitability, debt, and asset ownership intensity on tax management in manufacturing companies listed on the IDX in 2019-2021. The variable used is the effective tax rate as a dependent variable. Profitability, debt, and intensity of asset ownership as independent variables.The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The data source used is secondary data derived from annual financial statements published through the official website of the Indonesia Stock Exchange and related companies. In this study, the researcher used the purposive sampling method in obtaining research samples. The number of samples used in this study is 6 companies with a total of 18 research data            The results of the study show that profitability, debt, and intensity of fixed asset ownership significantly affect the effective tax rate.
PENERAPAN MACHINE LEARNING, DEEP LEARNING, DAN DATA MINING DALAM DETEKSI KECURANGAN LAPORAN KEUANGAN - A SYSTEMATIC LITERATURE REVIEW Prasetyo, Sindu; 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 determine the impact of the application of machine learning, deep learning, and data mining in financial statement fraud detection based on published research articles. This research also aims to explore the gaps in knowledge to develop future academic studies.The method used in this research is Systematic Literature Review (SLR) to analyze various articles published in academic journals indexed in Scopus from 2020 to 2024. The articles were filtered using predetermined keywords obtained from various top-ranked journals, resulting in twenty-one articles being reviewed. This SLR method was used to examine the topics, results, methodology, recommendations and limitations of the published articles. The analysis provides evidence that machine learning, deep learning, and data mining have a positive impact on financial statement fraud detection. The adoption of these technologies can assist auditors in improving the accuracy of fraud detection. New technologies such as machine learning, deep learning, and data mining can find hidden patterns contained in data and are able to find relationships between each component of the data. In addition, this research also identifies the weaknesses and strengths of the algorithms used in fraud detection. This study also provides recommendations for future research, including the development of more sophisticated algorithms, identifying factors inhibiting the adoption of these technologies in financial statement fraud detection.
ANALISIS PENGELOLAAN KEUANGAN DESA DI NAGARI PADANG MAGEK KECAMATAN RAMBATAN KABUPATEN TANAH DATAR SAAT PANDEMI COVID-19 Rahmadani, Erisa; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

The Covid-19 pandemic has impacted all parties in all sectors of health, social and economy. Not only the impact on society and the business world, the government is also affected. The government as the center of the agency that serves the community is required to be able to cope with the Covid-19 pandemic and protect the people affected by the Covid-19 pandemic. Considering that the Covid-19 pandemic came in mid-March, it was necessary to focus on village funds that had been planned at the beginning of the year for handling the Covid-19 pandemic. The purpose of this study was to find out how the process of managing village finances in Nagari Padang Magek, Rambatan District, Tanah Datar Regency in the Covid-19 Pandemic era.The research method used in this study is a qualitative descriptive research method. With the technique of data collection is done by interview and documentation. The subjects in this study were village officials as actors in the financial management process and the community as parties who felt the benefits of village funds. Determination of this subject is done by purposive sampling method.The results showed that the 2020 budget financial management process in Nagari Padang Magek underwent changes due to the impact of the Covid-19 pandemic. This can be seen from the existence of several work program plans that had to be changed due to changes in regulations from the central government which caused village funds to be focused on handling the Covid-19 pandemic. However, the implementation process has been carried out optimally by complying with the applicable rules.
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Edhita, Edelina Edna; Laksito, Herry
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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Abstract

The purpose of this research is to examine fraudulent financial statement affected by fraud diamond, also the moderating effect of audit committee on construction, property, and real estate industries. Variables used in the examination are return on asset, changes in receivables, accruals, changes in auditor, changes in director as the independent variables, also fraudulent financial statement as the dependent variable. Audit committee financial & accounting expertise is the moderating variable in this examination. This research used construction, property and real estate companies during 2020-2022 with a total sample size of 228 samples. Sampling based on a purposive sampling method that follows certain criteria(s). There are two (2) analysis method used in this research, the first one is logistic regression analysis and the second one is residual analysis. The first one used for examine relationship between independent variable and dependent variable. Residual analysis used to examine the moderating variable. The results of this study indicates that changes in variable and accruals have a positive significant effect on fraudulent financial statement. Return on asset, changes in auditor, changes in director have no significant and positive effect on fraudulent financial statement. Also founded that audit committee expertise have no moderating and significant effect on relationship between return on asset, accrual, changes in auditor, changes auditor and fraudulent financial statement. Audit committee expertise founded have significant effect but no moderating effect on relationship between changes in receivables and fraudulent financial statement.
PENGARUH KOMPENSASI DAN KARAKTERISTIK EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021) Cahyati, Tenia Nur; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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This study aims to determine and provide empirical evidence regarding the effect of compensation and executive characteristics on tax aggressiveness proxied by effective tax rate. The variables used in this study are executive compensation, foreign directors, directors' accounting expertise, age of the CEO, CEO tenure, and female directors. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2021. Sampling in this study used purposive sampling method or sampling based on predetermined criteria and total sample was 36 manufacturing companies. This study uses multiple linear regression analysis methods. The results showed that the accounting expertise of directors have a positive and significant effect on tax aggressiveness. The CEO tenure have a negative and significant effect on tax aggressiveness. Meanwhile, executive compensation, foreign directors age of the CEO and female directors have no effect on tax aggressiveness.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Fiolina, Allisa; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research was conducted to examine the effect of corporate governance on financial distress. Variables used in the examination are managerial ownership, institutional ownership, foreign ownership, board of commissioner, independence commissioner, and board of directors as the dependent variables, and also financial distress as the dependent variable.The samples of this study are transportation and logistics companies listed on the Indonesia Stock Exchange from 2020 - 2022. The samples based on the purposive sampling method obtained a sample of 28 companies with a total of 84 samples for 3 years of research. The data is processed using logistic regression analysis.The results showed that foreign ownership, the board of commissioners, independence commissioners, and the board of directors did not affect the financial distress. While other findings indicate that other variables, managerial ownership and institutional ownership, have a negative and significant impact on financial distress.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND DIVIDEND POLICY ON FIRM VALUE (Empirical Study on Companies Listed in the SRI KEHATI Index of the Indonesia Stock Exchange for the Period 2019-2022) Kusnadi, Carissa Alliyah Nareswari; Hadiprajitno, Paulus Theodorus Basuki
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The aim of this research is to analyze the influence of Environmental, Social, and Governance (ESG) disclosure and dividend policy on firm value. The population in this study comprises all companies listed in the SRI KEHATI index from 2019 to 2022. The sampling method employed in this research is purposive sampling, with a total of 64 samples used. The data utilized in this study are obtained from the Bloomberg database, annual reports, and financial statements. The data are analyzed using multiple regression techniques, preceded by classical assumption tests. The findings of this study indicate that environmental disclosure does not affect firm value. However, social and governance disclosures have a positive impact on firm value. Additionally, the dividend policy negatively influences firm value.
TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN LINGKUNGAN MELALUI LAPORAN TERINTEGRASI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021) Ramadhani, Addien Safriya; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This study aims to fill a crucial gap by examining environmental disclosure in integrated reports in Indonesia. Specifically, this study will investigate corporate governance factors, board size, board independence, board gender diversity, and CSR committee, which are related to environmental disclosure levels in integrated reports in Indonesian companies. This study applies regression analysis using a sample of companies in Indonesia listed on the Indonesia Stock Exchange and publishing integrated reports for the 2021 period. By using purposive sampling in sample selection, 21 research samples were obtained for one year, in 2021. This research carries out an analysis to determine the effect between several corporate governance mechanisms and the level of environmental disclosure through integrated reports. The results of the research prove that board size, board gender diversity, and CSR committees have a positive and significant effect on environmental disclosure levels through integrated reporting. However, the research results also show that board independence has a negative and insignificant relationship with integrated reporting.
PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA MASA DEPAN MELALUI INOVASI (Studi Empiris pada Perusahaan Manufaktur di Indonesia Tahun 2017 - 2021) Nugafira, Fathiyya Reihana Aqilla; Prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to evaluate the effect of environmental management accounting (EMA) on future performance, with innovation as a mediating variable.  Future performance is measured through the following year's Return on Assets (ROAt+1), serving as the dependent variable. EMA is measured through the difference between the previous and current year's production costs divided by total sales, which is the independent variable. Meanwhile, innovation, measured by R&D costs to total assets, acts as a mediating variable. The data for this study come from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period, with 110 samples selected through purposive sampling method for five consecutive years. This study uses multiple linear regression analysis to test the proposed hypothesis. Through multiple linear regression models, the relationship between environmental management accounting, future performance, and innovation can be identified. The results of this study show that environmental management accounting has no effect on innovation and future performance, as well as innovation does not mediate the relationship between environmental management accounting and future performance. However, there is evidence that innovation has a significant effect on future performance.

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