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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 JENIS KELAMIN REKANAN AUDIT, RISIKO AUDIT DAN KUALITAS AUDIT TERHADAP AUDIT FEE (Studi Empiris pada Perusahaan non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Nursyabrina, Nursyabrina; Achmad, Tarmizi
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 audit partners’ sex, audit risk, and audit quality on audit fees. The population of this study were non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. In this study, the samples used through purposive sampling method were 372 firm-year data from 124 companies. Data was analyzed using descriptive statistical analysis, overall model fit analysis and hypothesis test. Logistic regression is used to examine the effect of audit partners’ sex, audit risk, and audit quality on audit fees. The results of this analytical study indicate that audit partners’ sex has no effect on audit fees. Meanwhile, audit risk has positive effect on audit fees. The results of this study also indicate that audit quality has positive effect on audit fees.
PENGARUH KARAKTERISTIK AUDITOR TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Pada BEI Tahun 2018-2022) Manullang, Deandra Winona Arista; Hadiprajitno, Paulus Theodorus Basuki
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Companies do tax avoidance in order to minimize the tax burden that must be paid and increase company profits. Tax avoidance can be seen by using the Effective Tax Rate formula and can be seen in the financial statements. The reliability of financial statements cannot be separated from the role of auditors who conduct in-depth examinations. This study aims to analyze the effect of various auditor characteristics such as audit quality, audit tenure, audit fees, and auditor specialization on tax avoidance in manufacturing companies in Indonesia. The population used in this study are manufacturing companies in Indonesia listed on the IDX in 2018-2022 using purposive sampling method to determine the sample. The total number of samples in this study were 140 samples.  The results in this study indicate that audit quality has a significant negative effect on tax avoidance. Audit tenure, audit fees, and auditor industry specialization have a significant positive effect on tax avoidance. The limitations of this study are that there are other factors that influence tax avoidance that are not examined in this study and there are still many companies that do not include sequential audit fees during 2018-2022.
DAMPAK MERGER BANK SYARIAH INDONESIA TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY Nugroho, Sigit; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This research aims to examine the impact of Indonesian sharia bank mergers on abnormal returns and Trading Volume Activity in the Indonesian sharia stock index. The study covers a period of 15 days before and 15 days after the merger. The research method used is purposive sampling approach with sample selection criteria based on Islamic banking stocks owned by state-owned enterprises (BUMN) that underwent merger activities from 2020 to 2022. Secondary data was obtained from yahoofinance with the issuer codes BRIS and JKSE. Data analysis was conducted through descriptive statistical analysis. The research results show changes in abnormal returns and Trading Volume Activity after the merger. The conclusion of this research is that the merger of Indonesian sharia banks does not have a significant impact on abnormal stock returns and Trading Volume Activity (TVA) of Bank Syariah Indonesia.
PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang) Aisy, Nida Rihadatul; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This study aims to investigate the impact of Good Governance, Internal Control, and Regional Financial Accounting System on the performance of Local Government in OPD Semarang City, Central Java Province. The population used in the study is the Regional Apparatus Organization (OPD) of Semarang City, and a sample of  94 civil servants of the Semarang City Government was selected using purposive sampling. The data collected was analyzed using multiple regression analysis. The results of the study show that Good Governance and Internal Control have a significant impact on Local Government Performance. However, the Regional Financial Accounting System does not have a significant impact on Local Government Performance.
PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA (Studi Empiris pada Kabupaten dan Kota di Jawa Tengah Tahun 2015-2020) Panji, Imam; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 12, Nomor 2, Tahun 2023
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Abstract

This study aims to test and find out the effect of audit opinions and audit findings on the level of corruption in local governments in Central Java Province. The research data used is secondary data from Central Java BPK Website, the annual audit report (LHP), and the Central Java High Court. This study uses multiple linear regression analysis to test the correlation between audit opinion and audit findings on the level of corruption. The test results individually prove that audit opinion has a negative effect on the level of corruption, and audit findings have no effect on the level of corruption in the district or city government in Central Java Province.
PERANAN AUDITOR INTERNAL DALAM MENCEGAH FRAUD LAPORAN KEUANGAN: STUDI TEORI FRAUD HEKSAGON Sudadi, Bhanu Sahitya; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This research is intended to examine the influence of hexagon fraud theory factors on detecting financial statements fraud and the internal auditor’s influence on the relationship between fraud factors and financial statement fraud. This research was conducted on Property and real Estate companies from 2015 –to 2019. Independent variables according to fraud hexagon theory are proxied by financial stabillity, change of director, Whistleblowing System , Ineffective monitoring, and change of public accounting firm, executive compensation in the annual report. The dependent variable in this research is financial statements fraud that is proxied by Beneish M score and moderating variable is the number of  company’s internal auditor.The population in this research are property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2015 to 2019. This research obtained samples using the purposive sampling technique and resulted in 109 years of observations out of 24 companies that matched the criteria. Logistic regression analysis is used in order to obtain results.Research results found that finansial stability, change in director , whistleblowing system, and change of public accounting firm able to impact on finansial statment fraud. Internal auditor doesn’t have any moderating impact on variables in this research.
PENGARUH ASET, BELANJA DAERAH, TOTAL ASET DAN TOTAL BELANJA TERHADAP MATURITAS SPIP (SISTEM PENGENDALIAN INTERN PEMERINTAH) PEMERINTAH DAERAH JAWA BARAT Daniel, Daniel; Chariri, Anis
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Abstract

This study aims to obtain empirical evidence and analyze the effect of assets, regional expenditure, total assets and total expenditure on the maturity of SPIP (government internal control system). Independent variables of assets, regional expenditure, total assets and total expenditure are projected in the financial statements assessed through the results of the West Java BPK audit 2021-2022, while the Government Internal Control System is projected in the West Java BPKP audit results 2021-2022 which are assessed through the SPIP Maturity Level.The population in this study is the West Java regional government which has been audited by BPK and BPKP in 2021 and 2022. There are 70 research samples used in accordance with predetermined criteria. The research data analysis used descriptive statistical analysis, classical assumption test and ordinal logistic regression analysis.Data analysis was performed using multiple linear regression. The results of this research analysis show that at the first point that Asset SPI has a significant influence on SPIP maturity in districts and cities in West Java Province with a contribution of the influence given of 31.2%, meaning that the greater the value of Asset SPI will have an impact on increasing the value of SPIP maturity, then at the second point Regional Expenditure SPI has a significant influence on SPIP maturity in districts and cities in West Java Province with a contribution of the influence given of 18%, meaning that the greater the value of SPI Regional Expenditure will have an impact on increasing the value of SPIP maturity, then at the third point total Regional Expenditure does not have a significant effect on SPIP maturity in districts and cities in West Java Province, meaning that changes in the value of total Regional Expenditure will not necessarily have an impact on changes in SPIP maturity value, and finally at point 4 Total Assets do not have a significant effect on SPIP maturity in districts and cities in West Java Province.
PENGARUH CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Saputra, Moh. Wahyu Imam; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Abstract

A financial report which reflects the condition and performance of the company, is used as a means of communication and a basis for decision making for stakeholders. However, management often carries out fraudulent financial reporting, resulting in information asymmetry and allowing agency problems to occur. Therefore, an effective monitoring system is needed, one of which is through the implementation of corporate governance.The independence of the board of commissioners, remuneration of the board of commissioners, financial expertise of the main director, financial expertise of the board of commissioners, frequency of board of commissioners meetings, and managerial ownership are used to see the influence of corporate governance on the possibility of fraudulent financial reporting. A total of 261 research samples will be observed using a binary logistic regression model. Based on the empirical evidence obtained, the frequency of board of commissioners meetings are proven to have a negative influence on the possibility of fraudulent financial reporting. Meanwhile, the independence of the board of commissioners, remuneration of the board of commissioners, financial expertise of the CEO, financial expertise of the board of commissioners, and managerial ownership do not have a significant influence on the possibility of fraudulent financial reporting.Considering the research results obtained, it is appropriate for companies to implement good corporate governance. Through the implementation of good corporate governance, it will indirectly increase company value in the long term. This is because stakeholders feel confident that the company's financial reports have been prepared fairly and accountably.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU PENGGUNA E-WALLET PADA GENERASI Z DI KOTA SEMARANG MENGGUNAKAN KERANGKA UTAUT 2 Audita, Laras; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research was conducted with the aim of analyzing factors that influence the behavioral intentions of e-wallet users in Semarang City. This research uses the Unified Theory of Acceptance and Use of Technology (UTAUT) 2 framework introduced by Venkatesh et al. (2012). There are eight factors that form the UTAUT 2 framework, namely performance expectations, business expectations, social influence, facilitating conditions, habits, price values, hedonic motivation, and behavioral intentions of technology users, in this case e-wallet. This research population includes all active e-wallet users in Indonesia with a research sample of 310 people in Semarang City who are included in Generation Z. Data collection was carried out through an online survey using social media. A total of 31 question items were analyzed using the PLS-SEM method with the help of SmartPLS 3 software. The research results show that the four hypotheses in this study are accepted. Social influence, habits, price value, and hedonic motivation have a significant positive effect on the behavioral intentions of e-wallet users. However, performance expectations, effort expectations, and facilitating conditions have no effect on e-wallet users' behavioral intentions. Furthermore, it is known that hedonic motivation is the factor that has the strongest influence compared to other UTAUT 2 factors in increasing behavioral intentions to adopt e-wallets.
ANALISIS HUBUNGAN ASET PAJAK TANGGUHAN TERHADAP INDIKATOR KEUANGAN DAN EKONOMI PERUSAHAAN AGRIKULTUR DI INDONESIA (Studi Empiris Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2022) Fadillah, Aulya Zahra; Kiswara, Endang
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to find empirical evidence whether the relationship between the Analysis of the Relationship between Deferred Tax Assets on Economic and Financial Indicators of Agricultural Companies Listed on the Indonesia Stock Exchange in 2018-2022.The independent variables used in this study include current liquidity ratio, general liquidity ratio, Return on equity (ROE), and Debt to Equity Ratio (DER). While the dependent variable used in this study is deferred tax assets. This study has a population consisting of all agricultural companies in Indonesia listed on the Indonesia Stock Exchange for the period 2018 to 2022. Sampling is based on the use of simple random sampling method so that the number of research samples used is 50 samples of companies. This study uses multiple regression analysis methods in hypothesis testing.The results of this study indicate that there is no significant relationship between deferred tax assets and current liquidity, general liquidity ratio, Return On Equity (ROE). While there is a significant relationship between deferred tax assets and debt to equity ratio (DER).

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