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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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PERAN MACHINE LEARNING DAN DEEP LEARNING DALAM PENDETEKSIAN PENCUCIAN UANG – A SYSTEMATIC LITERATURE REVIEW Hanin, Ghalizha Failazufah; 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 explore and uncover the complex phenomena in the financial world, particularly concerning the prevention and mitigation of money laundering, which is becoming increasingly rampant. In an era of advancing technology, the application of artificial intelligence such as machine learning and deep learning has become essential to enhance the effectiveness of anti-money laundering systems. This research employs a systematic literature review to analyze the role of AI, machine learning, and deep learning in detecting money laundering techniques. By collecting and systematically selecting 20 articles from the Scopus database, this study provides insights into the driving factors influencing the adoption and implementation of these technologies to combat money laundering. The findings highlight the importance of advanced technology in improving compliance, security, and the speed of detection, ultimately contributing to the development of more effective anti-money laundering strategies.
PENGARUH INTEGRASI UTAUT DAN D&M IS SUCCESS MODEL TERHADAP NIAT PERILAKU PENGGUNAAN E-WALLET GOPAY PADA GENERASI Z DI KOTA SEMARANG Izdiar, Sauzan Zahra; Meiranto, Wahyu
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 factors that influence behavioral intention to use GoPay on Generation Z in Semarang. This study integrates the Unified Theory of Acceptance and Use of Technology (UTAUT) model by Venkatesh et al. (2003) with The DeLone and McLean IS Success Model (D&M IS Success Model) by DeLone & McLean (2003). There are four factors in the UTAUT model, namely performance expectancy, effort expectancy, social influence, and facilitating conditions. Meanwhile, the D&M IS Success Model has three factors, namely information quality, system quality, and service quality. The population in this study was a GoPay user in Indonesia and took a sample on Generation Z who used GoPay in Semarang. The study obtained a sample of 310 respondents. The data was collected using survey methods through the distribution of online questionnaires consisting of 31 statements representing 8 variables. The data obtained was analyzed using the PLS-SEM method in the SmartPLS 3 software. The results of the study show that five hypotheses are accepted. Performance expectancy, social influence, information quality, system quality, and service quality have significant positive influences on the behavioral intention to use GoPay. Meanwhile, effort expectancy and facilitating conditions are rejected so that they do not influence the behavioral intention to use GoPay. The results also show that social influence becomes the strongest predictor in influencing the behavioral intention to use GoPay.
PENGARUH MEKANISME DAN AKTIVITAS TATA KELOLA PERUSAHAAN YANG BAIK, KARAKTERISTIK PERUSAHAAN, DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG Fidanza, Muhammad Giliyen; Ghozali, Imam
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of good corporate governance mechanisms and activities, company characteristics, and auditor characteristics on audit report lag. The independent variables used in this study are board size, board independence, audit committee size, audit committee meeting frequency, firm size, profitability, and auditor reputation. The dependent variable in this study is audit report lag.The population used in this study is manufacturing sector companies listed on the Indonesia Stock Exchange. Using the purposive sampling method, 417 samples were selected, which are manufacturing sector companies that published annual reports during the period 2020-2022. Multiple regression analysis is employed in this study to examine the effects of board size, board independence, audit committee size, audit committee meeting frequency, firm size, profitability, and auditor reputation on audit report lag.The results of this study indicate that board size and auditor reputation have a significant negative influence on audit report lag.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2017-2022) Majid, Ghufron Nurul; Purwanto, Agus
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This  research aims  to  analyze  the  influence  of  good  corporate  governance, profitability and solvency on company value moderated by corporate social responsibility. Good corporate governance is measured by the proportion of the board of commissioners, profitability  is  measured  by  the  ROA  ratio,  solvency  is  measured  by  the  DER  ratio, company value is measured by Tobin's Q, and corporate social responsibility is indicated by CSRi based on the GRI G4 indicator.  The population in this research are companies included in the Jakarta Islamic Index  from  2017  to  2022.  The sampling method used in this  research  is  purposive sampling. The total number of samples in this research was 47 research samples. The data used in this research was obtained from the Bloomberg Data Base, Company Financial Reports, and Company Sustainability Reports. The data in this research was analyzed using the classic assumption test before the data was tested using the multiple regression test and the Moderated Regression Analysis test.   The results of this research show that good corporate governance and profitability have a positive effect on company value. Meanwhile, solvency has a negative effect on company value. The results of this research also show that corporate social responsibility is not able to strengthen or moderate the relationship between good corporate governance and profitability on company value, but is able to strengthen the relationship between solvency and company value.
PENGARUH ASPEK INVESTASI TERHADAP PELAPORAN CORPORATE SOCIAL RESPONSIBILITY, DENGAN BOARD MONITORING SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia sub Sektor Plastik dan Kemasan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021) Ulya, Safira Nuril; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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The trend of CSR reporting has become a common part of the company, in addition to completing the substance of CSR implementation activities, CSR reporting also has a significant impact on the sustainability of the company. This research was conducted to examine the effect of investment aspects on CSR reporting with board monitoring as a moderating variable. This research was conducted with the object of manufacturing companies in the basic and chemical industry sector, plastic and packaging subsectors listed on the IDX in 2019-2021. This research was conducted using Moderate Regression Analysis (MRA) which includes descriptive tests, classical assumption tests, and hypothesis testing.The results of this study show that there are two hypotheses that are influential and significant, namely on the relationship of sales growth to CSR reporting and board monitoring variables that strengthen the relationship of sales growth to CSR reporting. While the results of hypothesis testing that say there is influence but not significant is on the relationship of board monitoring that weakens the relationship of R&D intensity to CSR reporting, and board monitoring that strengthens the relationship of tangible and intangible asset growth to CSR reporting. The remaining CSR reporting variables are not influenced and not significant by the sales growth variable, the CSR reporting variable has no effect and is not significant by the R&D intensity variable, the CSR reporting variable is not influenced and not significant by the tangible and intangible asset growth variable.
PENGARUH PENINGKATAN PAD DAN DANA TRANSFER TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kabupaten/Kota di Jawa Tengah Tahun 2016-2021) Anthony, Aurelia Rayhandita; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research aims to examine the effect of increasing Regional Original Income and Transfer Funds on Capital Expenditures with Economic Growth as a moderating variable. The type of data used is secondary data. The analytical method used to test the hypothesis in this research is Moderated Regression Analysis (MRA) with the SPSS program to test the data.The population used in this research is the 2016-2021 APBD and GRDP Realization report in the Regencies/Cities of Central Java Province which consists of 35 Regencies/Cities. The sample used in this research was 210 dataThe research results show that Regional Original Income and Transfer Funds have a significant effect on Capital Expenditures, however, the Economic Growth variable as a moderating variable is unable to influence Regional Original Income and Transfer Funds on Capital Expenditures
PENGARUH ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks Kompas 100 Periode 2020-2022) Hariyanto, Dani Bagus; Ghozali, Imam
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Investment is something that is needed by a company in carrying out company operations. ESG disclosure score becomes information as an assessment for investors to make investment decisions. This study aims to examine the effect of environment, social, governance (ESG) disclosure on firm value. The independent variables used in this study are environment disclosure score, social disclosure score, and governance disclosure score. Meanwhile, the dependent variable in this study is firm value.The population used in this study are companies listed in the KOMPAS 100 Index. This research was conducted using purposive sampling method, with 150 samples used which are companies that publish annual reports and publish ESG disclosures in the period 2020-2022. Multiple linear regression analysis using the SPSS For Windows Version 26.0 application in this study to test environmental, social, governance (ESG) disclosure on firm value.The results of this study indicate that social disclosure score has a positive and significant effect on firm value. Meanwhile, environment disclosure score and governance disclosure score have no effect on firm value. Thus, the results of the study can expand the literature regarding ESG disclosure on firm value in companies in developing countries. This provides insight to stakeholders in identifying the role of ESG disclosure in companies in Indonesia.
PENGARUH KOMITE AUDIT DAN RISIKO BAWAAN AUDIT TERHADAP FEE AUDIT (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Fauzan, Akram; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The aims from this study is investigate the relationship between audit committee and inherent audit risk on audit fees. The independent variables used in this research is audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency. Then the dependent variable in this research is audit fees.The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, 270 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. This study uses multiple regression analysis to examine audit fees, audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency.The result from this study show that audit committee expertise has a significant negative influence on audit fees. As for the size of the audit committee, frequency of audit committee meetings, profitability, liquidity and solvency do not significantly influence audit fees.
PERSPEKTIF ROTASI AUDIT DAN KUALITAS AUDIT DITINJAU DARI MITRA AUDIT DAN PERUSAHAAN AUDIT (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2018– 2022) Khofsoh, Faza Zanuba; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aimed to examine the effect of the cumulative number of audit partner rotations and the cumulative number of audit firm rotations on the audit quality of company listed on the Indonesia Stock Exchange in 2018-2022. This study uses the dependent variable (absolute discretionary accruals), independent variable (cumulative number partner rotations and the cumulative number of audit firm rotations), and control variables (Tenaud, Tenfirm, CFO, ROA, ΔSale, Lev, LnTA, LOSS, LAGTA, BTM, LnAGE, and BIG 4). Research in this study was conducted using a multivariate regression analysis on the population of manufacturing companies listed in the Indonesia Stock Exchange from the year 2018 to 2022. By applying purposive sampling, 130 samples were selected. The total cumulative of audit firm rotations showed a positive coefficient, which indicated that audit firm rotations had a negative impact on increasing audit quality. The decline in quality of auditing was influenced by ineffective communication between predecessor and successor auditors which resulted in a pseudo-audit firm rotation.
PERBANDINGAN TARIF PAJAK EFEKTIF, ASET, RASIO PAJAK, DAN KEPATUHAN STANDAR AKUNTANSI ANTAR PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Pertambangan PT Aneka Tambang Tbk Indonesia dan BHP Group Ltd Australia) Octaviani, Tarizma Ardis; Kiswara, Endang
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Tax is a crucial element in a country's economy, playing a vital role as a source of government revenue to support development activities and services to ensure the welfare of the people. This research compares effective tax rates, assets, tax ratios, and compliance with accounting standards between two mining companies, namely PT Aneka Tambang Tbk (Indonesia) and BHP Group Ltd (Australia). Data collection was conducted using documentation methods based on tax information from both companies and literature reviews. The collected data were then analyzed using a qualitative comparative descriptive analysis method with the assistance of Microsoft Excel software.The comparison of effective tax rates shows greater fluctuations in PT Aneka Tambang Tbk compared to BHP Group Ltd. Second, Australian companies consistently have larger assets, reflecting higher operational complexity and internationalization. Third, tax ratios indicate that BHP Group Ltd has a higher level of compliance, indicating better tax management practices. Fourth, differences in compliance with accounting standards reflect a more complex regulatory environment in Indonesia.These findings conclude that BHP Group Ltd has better tax performance compared to PT Aneka Tambang Tbk. Higher and more stable effective tax rates reflect financial stability, higher tax compliance levels, and more effective risk management. These findings underscore the importance of transparent tax strategies and compliance with regulations in the context of cross-country company comparisons.

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