cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 183   184   185   186   187 
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Askiantari, Anisa Eka; Purwanto, Agus
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and obtain empirical evidence on the influence of financial performance and corporate social responsibility disclosure on firm value in manufacturing companies listed on the Indonesia Stock Exchange with good corporate governance as moderating variable during the period 2019-2021. GCG is measured by the composition of management shares and the proportion of the board of independent commissioners.This study utilized secondary data with a population size of 193 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The sampling method used in this research is purposive sampling, where the sample consist of 61 manufacturing companies based on researcher-defined criteria. The analysis method employed in this research is moderated regression analysis (MRA).The result of this study indicate that financial profitability has positive effect on firm value, financial leverage has a negative effect on firm value, and CSR has a positive effect on firm value. However, good corporate governance represent by the composition of management shares does not moderate the relationships between financial leverage and firm value, and CSR and firm value. Independent commissioners moderate the relationships between financial profitability and firm value, and CSR and firm value
PENGARUH VARIABEL-VARIABEL CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan di Sektor Industri Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Anggraini, Aprilia Dwi; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of corporate governance variables on financial distress. Corporate governance consists of internal mechanisms and external mechanisms. The internal mechanism consists of the Board of Directors, institutional ownership, managerial ownership, Independent Commissioner, and Audit Committee. Meanwhile, an example of an external mechanism is audit quality. The population in this study are companies in the Financial Services Industry sector listed on the Indonesia Stock Exchange from 2019 to 2022. Purposive sampling is the sampling method used in this study. The number of samples that fit the sample criteria and were used in this study were 77 samples. The data used in this study are secondary data in the form of company financial reports obtained through the Indonesia Stock Exchange website and the websites of each company. The hypothesis testing process in this study was carried out through the classical assumption test and hypothesis testing, namely the f test, t test, and the coefficient of determination test. The results of hypothesis testing in this study indicate that the board of directors, institutional ownership, independent board of commissioners, and audit quality have no effect on financial distress. Meanwhile, managerial ownership and audit committee have a negative effect on financial distress.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Prasetyowati, Agustin; Marsono, Marsono
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of disclosure of sustainability reports on the economic dimension, social dimension, environmental dimension, and green accounting on the company's financial performance. The population of this study amounted to 165 manufacturing companies listed on the IDX in 2018-2022. Sample selection was carried out using the purposive sampling method with the results of 33 research samples. The data analysis method used is multiple linear regression analysis. Based on the results of the study, the disclosure of the economic dimension sustainability report does not affect return on assets (ROA) and return on sales (ROS). The disclosure of the social dimension sustainability report has a significant positive effect on ROA and ROS. Disclosure of the environmental dimension sustainability report does not affect ROA and has a significant positive effect on ROS. Furthermore, green accounting has a significant positive effect on ROA and does not affect ROS.
PENGARUH CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2022) Firdaus, Faiq Fadhil; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of ownership structure and Corporate Governance on financial performance. The dependent variable in this study is financial performance as measured by Tobins'q and the independent variable in this study is Corporate Governance which is measured by board size which is the number of board of commissioners and directors, and board independence which affects financial performance activities while Ownership structure is measured using managerial and foreign ownership.  The population in this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Sampling to collect data using the purposive sampling method. The sample used in this research was 180 companies with 60 companies per year for 3 years. The analysis test in this research uses multiple regression analysis. The research results show that board size has a positive effect on financial performance. Then, board independence has no effect on financial performance. Institutional ownership has a significant positive impact on financial performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Budiharto, Valentinus Arjuna; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Companies are required to pay taxes and be responsible to society by disclosing CSR. Agency theory states that companies view corporate expenses as agency costs that must be minimized. Companies use CSR costs as an earnings management strategy. CSR costs are considered a deductible expense to obtain low taxes. This strategy is called earnings management, as a first step to tax avoidance. This study aims to explain and analyze the effect of CSR disclosure and earnings management on tax avoidance.This research method is a quantitative method with a population of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2022. Sampling using purposive sampling technique with 84 sample results from 21 companies in 4 years. Tax avoidance is measured using Effective Tax Rates (ETR) by assessing the tax burden on profit before tax. CSR disclosure is measured by the Global Report Initiative (GRI-G4) based on the identification of items in the sustainability report with the content analysis method. Earnings management is measured using Discretionary Accruals (DA) or Jones Model. The analysis conducted is multiple liner analysis with the Generalized Least Square (GLS) method with E-views version 10 as an analytical tool.The results of this study explain that CSR disclosure has a negative effect on tax avoidance practices. Extensive CSR disclosure means that the company avoids tax avoidance practices. In the second test, earnings management has a positive effect on tax avoidance practices because the main motivation for earnings management is tax avoidance. In the third test, CSR has a negative effect on earnings management because with the company's responsibility to society and the surrounding area in accordance with stakeholder theory, companies tend not to carry out earnings management.
PENGARUH KINERJA PENGUNGKAPAN ESG TERHADAP KINERJA KEUANGAN DENGAN KEPATUHAN SYARIAH SEBAGAI VARIABEL MODERASI Rahmansyah, Muhammad Faiz; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine how corporate financial performance is affected by environmental, social, and governance (ESG) disclosure performance, with a moderating variable from sharia compliance. In this study, financial performance is utilized as the dependent variable and is measured using Tobin’s Q. ESG disclosure performance is employed as the independent variable, proxied by the ESG score published on Bloomberg. This study also involves a moderating variable, which is shariah compliance measured by a dummy variable based on Indeks Saham Syariah Indonesia.Non-financial companies listed on the Indonesia Stock Exchange between 2019 and 2022 are the population that this study concentrates on. The sampling method utilized is purposive sampling, with a total of 58 companies chosen as samples for an observation period of 4 years. Data analysis is done using the Eviews 13 software comprised of descriptive statistical analysis, classic assumption test, panel data regression analysis, and moderated regression analysis (MRA).This study shows that environmental, social, and governance (ESG) disclosure performance impacted the company’s financial performance positively. While conducting the moderating test using MRA, it was discovered that shariah compliance has no moderating effect on the relationship between environmental, social, and governance (ESG) disclosure performance and the company’s financial performance.
PERAN PERLINDUNGAN INVESTOR SEBAGAI MODERASI HUBUNGAN TANGGUNG JAWAB SOSIAL DAN EFISIENSI INVESTASI (Studi Empiris pada Perusahaan Sub Sektor Pakaian Jadi dan Tekstil di Indonesia yang Terdaftar di Index Bloomberg pada Tahun 2017-2021) Widianti, Bethari Ayu; Ghozali, Imam
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The textile industry is a manufacturing sector that has a sizeable contribution to the national economy. According to the Central Bureau of Statistics, in the first quarter of 2023 it was recorded as contributing 380.4 tons of exports. However, along with the increasing demand for textile products, this industry creates many negative social and ecological impacts. Therefore, many companies carry out social responsibility activities as a form of accountability for the impacts that have been caused. This study aims to examine how the influence of investor protection as a moderator between the relationship of social responsibility to investment efficiency. This research uses corporate social responsibility as the independent variable and investment efficiency variable as the dependent variable and investor protection variable as the moderating variable. In addition, this study also uses Tobin's Q, leverage, cash, firm age, and loss variables as control variables. Using a sample of 9 apparel and textile companies in Indonesia listed on the Bloomberg Index for 2017-2022, this study uses a panel data regression method with the Common Effect Model (CEM) estimator.The results of this study indicate the influence of social responsibility on investment efficiency. Investor protection has no significant effect in moderating the relationship between social responsibility and investment efficiency. Therefore, it can be concluded that investor protection is a moderating homologyser or a variable that is considered to have the potential to become a moderating variable.
PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2015 - 2021 Sirait, Kevin Nicholas; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test and find empirical evidence of the effect of corporate governance on ESG disclosure. The corporate governance attributes include institutional ownership, board size, gender diversity, proportion of independent commissioners, and size of the committee audit. The control variables in this study include firm size, leverage, and profitability. The Bloomberg database's ESG rating serves as a measure of the dependent variable, ESG disclosures. The population of this study uses non-financial companies listed on the IDX from 2015 to 2021. Total sample use amounted to 545, which was determined through purposive sampling with various criteria. The analysis method used is panel data regression, considering the number of companies and years of observation used in this study. The results of this study show that the proportion of independent commissioners has a positive effect on ESG, and institutional ownership has a negative effect on ESG. Meanwhile, other attributes have no relationship to ESG disclosure.
ANALYSIS OF THE INFLUENCE OF WORKING CAPITAL ASSETS AND FIXED ASSETS ON COMPANY PROFITABILITY (Study on Construction Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period) Quatrinasa, Daru; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of working capital and fixed assets on company profits from construction companies listed on the Indonesia Stock Exchange in 2019-2021. This study aims to find empirical evidence regarding working capital. (Working Capital) and fixed assets (Fixed Assets) on company profits or profitability, so that they can provide views to company management or to investors and stakeholders to find out relevant accounting information regarding company profits or profitability in financial reports.The research method used in this study was a quantitative approach with a population of 62 construction companies and 22 construction companies were taken as research samples. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) which is used as the research sample. The analysis technique used is multiple linear regression.The results of testing the hypothesis stated that the working capital variable and the correlation between working capital and fixed assets had a positive effect on company profits or profitability, while this study found that fixed assets (Fixed Assets) had a negative effect on company profits or profitability.
PENGGUNAAN BERBAGAI ARTIFICIAL INTELLIGENCE PADA PROSES AUDIT- A SYSTEMATIC LITERATURE REVIEW Silaen, Raymonth Pieter; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the importance of using various artificial intelligence in the audit process. The method used in this research is Systematic Literature Review (SLR) by searching for articles in the Scopus database. The research results show that the application of AI in the audit process can increase audit efficiency and effectiveness. Apart from that, AI also helps auditors with data analysis and fraud detection. However, there are several obstacles to using AI in audits, such as the auditor's lack of understanding of AI technology. This research is expected to contribute to the development of science and technology, especially in the audit field. In addition, the results of this research are expected to provide benefits for auditors in carrying out the audit process. In this research, the author found 20 articles that were relevant to the research topic. This research concludes by discussing the implications of the research for the future of auditing. The findings show that AI has the potential to significantly improve the efficiency, accuracy, and effectiveness of the audit process. However, there are challenges that need to be overcome, such as the need for auditors to develop new skills and regulatory adaptation to the use of AI in audits.

Page 185 of 189 | Total Record : 1889

 183   184   185   186   187 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue