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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 KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI (Studi Perusahaan Manufaktur Industri Sektor Basic Industry and Chemicals yang Terdaftar di BEI tahun 2020-2022) Sumarsono, Vicky; Laksito, Herry
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the impact of financial performance on firm value, moderated by Corporate Social Responsibility (CSR) disclosure and Good Corporate Governance (GCG). Focusing on manufacturing companies in the Basic Industry and Chemicals sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, firm value is measured by Tobin’s Q and financial performance by Return on Assets (ROA). The moderating variables are evaluated through the independence of the board of commissioners and the Corporate Social Responsibility Index. Using purposive sampling, 15 companies were selected and analyzed with multiple linear regression. The findings, based on stakeholder theory, highlight the importance of financial performance, CSR, and GCG in enhancing firm value.
PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, PERCEIVED USEFULNESS, DAN PENGENDALIAN INTERNAL TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI (Studi Empiris terhadap bank BRI di Kabupaten dan Kota Serang) Noormawati, Linda Septie; Purwanto, Agus
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The use of technology in a company is very important because technology can be an added value for the company in competing in the business world. The development of information technology today can simplify and shorten the time for users to perform their work. This research is conducted to prove the relationship between the quality of the accounting information system, information quality, perceived usefulness, and internal control with user satisfaction of accounting information systems. The population used in this research is employees of PT Bank Rakyat Indonesia (Persero) TBK in Serang Regency and City. This research had been done with primary data collection methods carried out by distributing questionnaires within a certain time and not continuing. Data collection was carried out by convenience sampling method and 71 samples were obtained. The findings of this study indicate that the quality of accounting information systems, information quality, perceived usefulness, and internal control have a positive and significant effect on the level of satisfaction of Accounting Information System users.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAU DAN DAK TERHADAP ALOKASI BELANJA MODAL DENGAN LUAS WILAYAH SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KABUPATEN / KOTA PROVINSI BANTEN Oktavia, Bella Rafti; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The focus of this study was to evaluate the influence of taxes, retribution, General Allocation Fund (DAU), and Special Allocation Fund (DAK), on the government's capital spending in the province of Banten.   Building upon previous research limitations, the study included the geographical area as a moderating factor in the connection between the independent and dependent variables. Utilizing a quantitative descriptive method and secondary data regression analysis of the budget reports from the local government of Banten spanning 2018 to 2022, this research delved into the collective analysis of the relationship between local revenue variables and capital expenditure. The research specifically examined how the area's expanse influenced this relationship.The results suggested that municipal taxes, retribution, and special allocation funds had no significant impact on capital spending.   Nevertheless, the General Allocation Fund had a significant effect on capital expenditure to some extent.   Furthermore, it has been demonstrated that the size of the region has a significant role in influencing the link between local revenue factors and capital expenditure at the same time.
Effect of Firm Size, Profitability, and Audit Opinion on Audit Report Lag (in Mining Company Registered in Indonesia’s Stock Exchange for the Financial Year between 2017 and 2020) Febrianty, Kanita; Raharja, Surya
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The primary objective of this research is to investigate the impact of three key factors, namely Firm Size, Profitability, and Audit Opinion, on Audit Report Lag. The study focuses on a specific subset of companies, namely those within the mining industry, which were part of the LQ-45 index and listed on the Indonesia Stock Exchange (IDX) during the years 2017 to 2020. To select a representative sample for the analysis, a purposive sampling method was employed, resulting in the inclusion of 31 mining companies in the study. The data used in this research is quantitative in nature and was collected from secondary sources, allowing for a comprehensive examination of the chosen variables. The research methodology encompassed several analytical techniques, including descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, determination of the coefficient of determination (R²), and t-testing. The findings of this study reveal that Firm Size, Profitability, and Audit Opinion had no statistically significant influence on the extent of Audit Report Lag among the selected mining companies. More specifically, the firm size variable yielded a p-value of 0.286, indicating no significant effect. Similarly, the profitability variable showed a p-value of 0.637, indicating no significant impact. Lastly, the audit opinion variable had a p-value of 0.382, suggesting that it also had no significant influence on Audit Report Lag. This study's results indicate that, within the context of mining companies listed on the IDX from 2017 to 2020, Firm Size, Profitability, and Audit Opinion did not appear to be contributing factors to the delay in the issuance of audit reports. These findings offer valuable insights for stakeholders in the mining sector and may have implications for auditing practices within this specific industry.
Pengaruh Return On Asset dan Return On Equity Terhadap Manajemen Laba Pada Perusahaan Tekstil dan Produk Tekstil Simanjuntak, Davin Joshua Pitua; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Abstract

Profit is an important indicator used by stakeholders in determining their policies in making investments. This profit is information that comes from financial reports which are the responsibility of management which is intervened by management as a result of the report using profit management practices. This research was conducted to see the influence of Return on Assets and Return on Equity on earnings management in textile and textile product companies. Data was collected using the documentation method. Data were analyzed using multiple regression and using the model test (f) and hypothesis test (t) as well as the coefficient of determination (R2). The results of the t model test show that the ROA coefficient and significance are 0.472/0.001<0.05 and ROE is -0.721/0.001<0.05, then the f model test results show a significance of 0.001<0.05, thus showing that ROA has a positive effect and significant to earnings management, but ROE has a negative and significant effect on earnings management. So if ROA increases, the possibility of earnings management will increase, but conversely, if ROE increases, earnings management will decrease.
Pengaruh Moderasi Ukuran Perusahaan, Pertumbuhan Penjualan, dan Likuiditas pada Hubungan antara Struktur Modal dengan Profitabilitas (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2017-2019) Widyaswari, Pramesti Senja; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the moderating effect of firm size, sales growth, and liquidity on the relationship between capital structure and profitability. The variables used are profitability proxied by Return on Assets (ROA) as the dependent variable, capital structure proxied by Debt to Asset Ratio (DAR) as the independent variable, firm size proxied by logarithm natural of total assets, sales growth proxied by sales growth ratio, and liquidity proxied by current ratio (CR) as the moderating variable. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period of 2017-2019. Sources of data used are secondary data from annual financial reports published through the official website of the Indonesia Stock Exchange and related companies. Sampling based on purposive sampling method with a total sample of 132 data samples. The analytical method used to test the hypotheses is moderated regression analysis. The results of this study indicate that capital structure (DAR) has an insignificant effect on profitability (ROA). Firm size is negatively moderated the relationship between capital structure (DAR) and profitability (ROA). Sales growth and liquidity (CR) are unable to moderate the relationship between capital structure (DAR) and profitability (ROA).
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA LINGKUNGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Purwaatmojo, Novita Anggraini; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

The aim of this research is to analyze the influence of green accounting implementation on environmental performance with corporate social responsibility disclosure as a mediating variable. The dependent variable in this study is environmental performance measured using the PROPER rating, while the independent variable is the implementation of green accounting measured using proxies such as recycled material, environmental cost allocation, and renewable energy. The mediating variable is corporate social responsibility disclosure measured using the Global Reporting Initiative 77 index. Additionally, the control variable, company size, is measured by total assets.The sample used in this research consists of 95 companies in the mining, energy, and manufacturing sectors listed on the Indonesia Stock Exchange from 2017 to 2021. The timeframe considered aims to compare the influence of green accounting implementation on environmental performance both before the COVID-19 pandemic (2017-2019) and during the COVID-19 pandemic (2020-2021). The data analyzed in this study utilized Partial Least Squares (PLS) and WarpPLS 7.0 software for hypothesis testing.The findings indicate that green accounting implementation has a positive effect on corporate environmental performance, green accounting implementation positively affects corporate CSR disclosure, CSR disclosure positively affect corporate environmental performance, CSR disclosure can mediate the relationship between green accounting implementation and corporate environmental performance. There is a difference in the impact of changes in the influence of green accounting implementation on corporate environmental performance both before and during the COVID-19 pandemic.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON TAX AVOIDANCE Pambayun, Brillian Tania Sekar; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This study aims to examine and prove the effect of Corporate social responsibility and profitability on tax avoidance. This research was conducted by quantitative methods.The research data used is secondary data. The population in this study is property and real estate sub sector companies listed on the Indonesia Stock Exchange in 2020 – 2022. Sample selection uses purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results of the study show that Corporate social responsibility has no effect on tax avoidance. Meanwhile, profitability shows that there is a negative influence on tax avoidance.
PENGARUH FAKTOR MODERASI TERHADAP HUBUNGAN ANTARA AUDIT TENURE DENGAN KUALITAS AUDIT PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Harefa, Kanaya Sandra; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This study aims to examine the relationship between audit tenure and audit quality, based on the assumption that longer tenure is detrimental to audit quality; yet, the evidence from investigations of this assumption is inconclusive. This study also examines the effect of moderating factors on the relation between audit tenure and audit quality. The moderating factors are affiliation group and audit fees. The population in this study are nonfinancial companies listed on the Indonesia Stock Exchange from 2016 to 2022. Purposive sampling is used for selecting the sample of the study and 125 companies for 7 years were obtained as research sample. The hypothesis are tested using multiple linear regression analysis and interaction test to determine the effect of the moderating factors. This study finds that longer auditor tenure generally enhanced audit quality among Indonesian companies. However, affiliation group and audit fees as the moderating factors, negatively affect the relationship between audit tenure and audit quality. Results suggest that regulations limiting auditor tenure would be beneficial only to the shareholders of a narrow group of firms; while for the majority of firms, limiting auditor tenure may actually be counter-productive.
PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL AND GOVERNANCE) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Rahayu, Nova Ifna; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research aims to investigate the impact of ESG performance and each component performance on ESG (Environment, Social, and Governance) on company performance in selected Indonesian companies. This research used secondary data with a total sample of 82 companies listed on the IDX (Indonesian Stock Exchange). The research data was taken from the Bloomberg database.The research used OLS (Ordinary Least Square) and simultaneous quantile regression. The results showed that ESG performance and components in ESG have a positive relationship with company performance. Quantile regression results show that ESG has a different impact on each location of conditional distribution of different firm performance. The impact of ESG is more pronounced in the top quantile.

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