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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 HUBUNGAN POLITIK DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Pinandito, Dzulfikar Satria; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of political connection and corporate social responsibility on corporate tax aggressiveness. In this study, several control variables were used, namely firm size, leverage, and capital intensity.The population of this study is made up of manufacturing companies listed on the Indonesia Stock Exchange for the 2017–2019 period. The purposive sampling method was used to determine the sample in this study and obtained 79 companies, or 237 observations. This study uses the multiple regression analysis method to analyze the data.In this study, it was found that companies with board members, either commissioners or directors, having political connections tend to avoid tax aggressiveness and are more compliant with tax payments. The results of the study contradict the first hypothesis that was set. Meanwhile, the second hypothesis was accepted. Companies actively engaged in Corporate Social Responsibility activities tend to be more aggressive in terms of taxation.
PENGARUH DARI TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN SELAMA PANDEMI COVID-19 (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Pertiwi, A.Winona Suci; Handayani, R. R. Sri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Abstract

This study aims to analyze the influence of corporate governance on the financial performance of pharmaceutical companies during the Covid-19 pandemic. During the Covid-19 pandemic, financial performance is an indicator that reflects the extent to which the company has managed to achieve good financial management results, especially in the face of the economic impact of the pandemic. Good corporate governance is expected to improve the company's financial performance.This study uses independent variables consisting of corporate governance with indicators of institutional ownership, board of commissioners, board of directors. Whilethe dependent of research is financial performance in the form of ROA. The population of this study is pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 20-202 2. The sampling method used was purposive sampling and a total sample of seven pharmaceutical companies with certain criteria was obtained. This study used multiple regression analysis and Stata 14 application.The results showed that institutional ownership with an effective monitoring function and an independent board of commissioners can help minimize agency conflicts, thus having a positive and significant effect on the company's ROA during the Covid-19 pandemic, but the board of directors negatively affects ROA. In the event that the supervision of the board of directors is not effective in supervising the agency or taking inappropriate decisions, this also has an impact on the company's financial performance.
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP FINANCIAL PERFORMANCE & NON FINANCIAL PERFORMANCE PERUSAHAAN (Studi Empiris pada Indeks Kompas 100 yang mengungkapkan ESG Score dan Terdaftar di BEI Tahun 2020-2022) Sitepu, Mery Shinta Serafim; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This study aims to assess the influence of Environmental, Social, and Governance (ESG) Disclosure on both financial and non-financial performance. The dependent variables in this research are Financial Performance and Non- Financial Performance, with independent variables involving environmental disclosure, social disclosure, and governance disclosure. Financial performance is measured using proxies such as ROA (Return on Assets), ROE (Return on Equity), and Tobin’s. Non-financial performance is assessed using a single proxy, which is market shares.    The data for this study are sourced from the financial reports of companies listed in the Kompas 100 index on the Indonesia Stock Exchange (BEI) during the period 2020-2022. The research observation, consisting of 195 companies over three consecutive years, was selected using purposive sampling. Multiple linear regression analysis was employed to test the research hypotheses.    Using a multiple linear regression model, it is possible to determine the relationship between environmental disclosure, social disclosure, and governance disclosure with both financial performance and non-financial performance of companies. The findings of this study indicate that environmental disclosure, social disclosure, and governance disclosure have a non-significant and negative determination with financial performance. The results also reveal that environmental and social disclosure exhibit a non-significant and negative determination with non- financial performance. However, governance disclosure demonstrates a positive and significant determination with non-financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN JATIBARANG KABUPATEN BREBES Briliany, Ghina Khoirunisa; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This research aims to determine the influence of tax knowledge, quality of tax services, and village head leadership on taxpayer compliance in Jatibarang District, Brebes Regency. This research was conducted using a survey method using a questionnaire distributed to taxpayers in Jatibarang District, Brebes Regency. The data obtained was processed using the SPSS application with descriptive analysis data processing and multiple regression analysis. The sample used in this research was 97 taxpayers in Jatibarang District, Brebes Regency. The research results show that tax knowledge, the quality of tax services, and the leadership of the village head have a positive and significant influence on taxpayer compliance. It is hoped that this research will provide an illustration that there are several factors that need to be pursued in order to increase taxpayer compliance in order to realize increased tax revenues.
THE EFFECT OF ESG DISCLOSURE ON ABNORMAL RETURN MODERATED BY FINANCIAL HEALTH DURING COVID-19 PANDEMIC IN INDONESIA Maghfira, Arina; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This study examines the effect of ESG disclosure on abnormal return moderated by financial health during Covid-19 pandemic in Indonesia. ESG disclosure are assessed through the GRI Standard 2016 meanwhile abnormal return is calculated using the market-adjusted model. The population comprises manufacturing and energy companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sampling technique used in this study was a purposive sampling method with specific criteria, resulting in 104 sample companies being examined. Data analysis was performed using multiple linear regression and moderated regression analysis. The analysis results show that ESG disclosure significantly positively affects abnormal returns. In addition, financial health is shown to moderate the relationship between ESG disclosure and abnormal return, with the effect of increasing rather than decreasing the relationship.
PENGARUH DESENTRALISASI FISKAL, AKUNTABILITAS, DAN SISTEM PEMERINTAHAN BERBASIS ELEKTRONIK (SPBE) TERHADAP INDIKASI KORUPSI DI PEMERINTAH DAERAH (Studi Empiris Kabupaten/Kota di Provinsi Jawa Timur Tahun 2019-2022) Anggono, Galuh Try; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to determine the effect of fiscal decentralization, accountability, and e-government on indications of corruption in local governments, with a focus on districts and cities in East Java Province in 2019–2022. The main objective of this study is to evaluate how these variables affect corruption indications and provide empirical evidence for policy and governance improvements.This research uses a quantitative approach with panel data regression analysis. The independent variables in this study include fiscal decentralization, audit opinion, performance accountability, and e-government. Control variables such as the Human Development Index (HDI) and personnel expenditure are also considered. Data was collected from various official reports and analyzed using EViews 13 software.The results showed that fiscal decentralization and performance accountability have a positive but statistically insignificant effect on corruption indications, while audit opinion and e-government systems have a negative and significant effect. The adjusted R-squared value of 0,3977 indicates that about 39,77% of the variation in corruption indications can be explained by the independent variables and control variables in this model, which indicates that other factors not studied can also contribute to the level of corruption.
PENGARUH CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN EMPLOYEE TURNOVER (Studi Empiris pada Perusahaan-perusahaan yang Mengungkapkan Laporan Keberlanjutan menggunakan Kerangka GRI dan Terdaftar di BEI Tahun 2020-2022) Sapria, Septo Allan Toto; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The purpose of this study is to investigate the impact of CSR on corporate financial performance and employee turnover. Moreover, this study seeks to explore and compare the impact of CSR measured through two sources, namely internal CSR reports and external index. The dependent variables in this study are corporate financial performance and employee turnover, while the independent variable in this study is CSR. Firm size, firm leverage, and gender diversity are also used as control variables in this study.The study uses secondary data in the form of corporate sustainability reports obtained from the Bloomberg Terminal. Using a purposive sampling method, the sample obtained was 85, which are companies that disclose sustainability reports using the GRI framework and are listed on the Indonesia Stock Exchange in 2020-2022. The study also uses multiple regression analysis.The results of this study shows that CSR has a positive impact on corporate financial performance and a negative impact on employee turnover. However, the significance of these impacts is only seen in CSR measured based on internal CSR reports, not from CSR measured based on external index.
PENGARUH THIN CAPITALIZATION, RELATED PARTY TRANSACTION, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Sofha, Nurhaliza Maridha; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The research aims to test hypotheses and produce empirical findings related to the effect of thin capitalization, related party transactions, and profitability on tax avoidance. This study used purposive sampling techniques. The data used in this study are the financial statements of manufacturing companies listed on the IDX during the period 2019 – 2022  with a sample of 106. Hypothesis testing in this study used multiple linear regression analysis with the help of SPSS program version 26.The independent variables used are thin capitalization, related party transactions, and profitability. The measurement used to measure thin capitalization is proxied by  debt to equity ratio and related party transaction is proxied using related party transaction liabilities, while profitability is measured by return on assets. In addition, the dependent variable in the form of tax avoidance  is proxied using an effective tax rate.The results showed that thin capitalization had no effect on tax avoidance. Related party transactions have a positive and significant effect on tax avoidance, while profitability has a negative and significant effect on tax avoidance.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP VOLATILITAS HARGA SAHAM DALAM PERIODE PANDEMI COVID-19 DENGAN EFFECTIVE TAX RATE SEBAGAI VARIABEL MODERASI Siswana, Feky Henry; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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Abstract

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on stock price volatility and how effective tax rate moderates this relationship during the Covid-19 pandemic period. Variables used in the examination are environmental, social, and governance disclosure as independent variable, stock price volatility as dependent variable, and effective tax rate as moderating variable.In this study, a total of 123 samples were taken from companies that are part of the ESG Quality 45 IDX KEHATI Index. The samples were chosen using a purposive sampling method. The statistical technique used in this research is multiple linear regression analysis, moderated regression analysis (MRA), absolute difference moderation, residual-based moderation, and sensitivity analysis.The result of this study shows that environmental, social, and governance disclosure has a negative effect on stock price volatility. Meanwhile, effective tax rate doesn't weaken the negative impact of ESG disclosure on stock price volatility.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA RIIL (Studi Empiris pada Perusahaan Subsektor Properti dan Real Estat yang Terdaftar di BEI pada Tahun 2019-2021) Ramadhani, Risti Kurnia; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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This study aims to examine the effect of corporate governance on real earnings management. This study uses the proportion of independent commissioners, audit committee size, proportion of audit committees with accounting and financial expertise, frequency of audit committee meetings, size of the board of directors, managerial ownership, institutional ownership, and foreign ownership as independent variables and real earnings management as the dependent variable.            The population of this study is property and real estate subsector companies listed on the IDX in 2019-2021. The sample was determined using purposive sampling method and resulted in 43 companies that passed the criteria. The research hypothesis was tested using multiple linear regression analysis methods.             The test results show that the proportion of independent commissioners and the size of the board of directors have positive effect on real earnings management while the audit committee size, proportion of audit committees with accounting and financial expertise, frequency of audit committee meetings, managerial ownership, institutional ownership, and foreign ownership have no effect on real earnings management.

Page 184 of 189 | Total Record : 1889

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