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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 STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL MODERASI Ditama, Anhar; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This stuudy aims to analyze the influence of company ownership as measured by the independent variables ownership concentration, managerial ownership and institutional ownership on company performance as measured by the dependent variable return on assets (ROA) with accounting conservatism as a moderating variable.This study uses population made up by manufacturing sector companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The sample in this study was determined using a purposive sampling method, which then obtained 52 companies or 156 observation data and after eliminating outlier data, 102 observation data were obtained which could be analyzed. The data used is secondary data in the form of the company's annual financial reports obtained through the official IDX website at www.idx.co.id and the company's official website. This research uses multiple linear regression analysis methods to analyze the data.The results of statistical tests in this research found that concentrated ownership has positive results in increasing company performance. These results are contrary to the first hypothesis set. It is the same with the second and third hypotheses where the results show that managerial ownership and institutional ownership have a negative but not significant influence. Accounting conservatism as a moderating variable influences the relationship of the three independent variables to the dependent variable. The results of the analysis show that the fourth and sixth hypotheses are accepted with a positive influence and significant value, while the fifth hypothesis is rejected with a positive influence but the value is not significant.
The Influence of Banking Risks on the Health Level of Commercial Banks Listed on the Indonesia Stock Exchange from 2017 to 2022 Primaditya, Calvin Yusuf; Purwanto, Agus
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This research aims to test and analyze empirical evidence regarding the influence of credit risk, market risk, liquidity risk, and operational risk on the health level of banks. The dependent variable in this study is the health level of banks, which is measured based on self-assessment ratings at each bank. The independent variables in the study are credit risk, measured by NPL (Non-Performing Loans), market risk, measured by NIM (Net Interest Margin), liquidity risk, measured by LDR (Loan to Deposit Ratio), and operational risk, measured by BOPO (Operational Cost to Operational Income Ratio). The population in this research consists of all commercial banks listed on the Indonesian Stock Exchange during the period 2017 – 2022. The sample determination in this study uses a purposive sampling technique with specific criteria. The total sample in the study consists of 45 commercial banks listed on the Indonesian Stock Exchange during the period 2017 – 2022. The analysis method used in the research is the ordinal logistic regression model. The results of the analysis indicate that credit risk, market risk, and operational risk have a significant negative impact on the health level of banks. Additionally, liquidity risk does not have a significant impact on the health level of banks.
PERAN CORPORATE GOVERNANCE TERHADAP KUALITAS PELAPORAN KEUANGAN – A SYSTEMATIC LITERATURE REVIEW Raharjo, Hana Jovita; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Corporate governance has a role in the quality of financial reporting therefore companies need to use corporate governance to enhance managerial oversight and stop opportunistic conduct. This study aims to determine the role of internal audit, CEO, board of directors, supervisory board, share ownership, audit committee, and public accounting firm on financial reporting quality and research directions that can be explored in the future. The systematic review methodology used in this study is a qualitative method. This research used secondary data derived from the results of research published in journals in the form of online articles. This systematic literature review covers twenty English- language articles published in 2019-2023 and included in Scopus indexed journals. The results showed that some corporate governance mechanisms consistently show that their characteristics play an important role in the quality of financial reporting, the impact of various characteristics of various other corporate governance mechanisms is different.
PENINGKATAN KINERJA PERUSAHAAN MELALUI IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING DAN SUPPLY CHAIN MANAGEMENT - A SYSTEMATIC LITERATURE REVIEW Fahrezi, Moh. Nanda Putra; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This study discusses the implementation of Enterprise Resource Planning (ERP) and Supply Chain Management (SCM) systems and their impact on improving company performance. A systematic literature review of articles indexed in SCOPUS was utilized to analyze and synthesize findings related to the topic. The research demonstrates that the implementation of ERP and SCM systems holds significant potential for enhancing company performance. However, the primary challenge lies in addressing critical factors that influence the success of the implementation, such as user satisfaction, complexity, training, user engagement, management support, and compatibility. User satisfaction is considered the most crucial factor in ERP and SCM implementation. If users feel content with the system's usability, they will be more motivated to maximize its benefits in their daily work. Additionally, complexity needs to be carefully addressed and can be overcome through adequate training, active user engagement, and strong top management support. The implementation of ERP and SCM systems positively impacts company performance through increased operational efficiency, cost reduction, faster response times, and improved customer satisfaction. However, the sustainability of system usage also requires attention, particularly concerning factors such as user engagement, continuous training, and periodic evaluations. This research provides a comprehensive understanding of the relationship between ERP and SCM implementation and the enhancement of company performance. The practical implication of this study is that organizations must pay attention to critical factors influencing implementation and ensure that system usage is effectively managed within their business context. Although this research contributes significantly to the understanding of ERP and SCM implementation, there are limitations related to the number of literature sources used, resulting in less variation in the findings. Therefore, further research is needed, involving a broader analysis of literature, to enrich the understanding of ERP and SCM system implementation and its impact on improving company performance.
PENGARUH KUALITAS AUDIT, DEBT DEFAULT, PROFITABILITAS DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Sinaga, Adelbertina; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This study aims to examine the effect of audit quality, debt default, profitability and previous year’s audit opinion on going concern audit opinion in service companies listed on the Indonesia Stock Exchange in 2015-2021. The data used is secondary data obtained from the company’s annual report. The research population includes service companies listed on the Indonesia Stock Exchange (IDX) from 2015-2021. The purposive sampling method was used in determining the sample, so that the sample consisted of 83 service companies with a total sample of 581. The data were analyzed using logistic regression performed in SPSS 25 software. The results showed that profitability has a negative effect on going concern audit opinion, previous year’s audit opinion has a positive effect on going concern audit opinion, while audit quality and debt default have no effect on going concern audit opinion.
PENGARUH STRUKTUR JATUH TEMPO HUTANG TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Tahun 2019-2021) Putri, Rusita Aprilla; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research aims to examine the influence of debt maturity structure on earnings management strategies. This research focuses on debt maturity reports in manufacturing companies which influence accrual earnings management and real earnings management in the period 2019 to 2021.The sampling method used in this research is purposive sampling, where the number of samples in this research is 105 issuers. This research uses multiple linear regression analysis methods and classical assumption tests.The results of the research show that long-term debt and short-term debt have a positive and significant effect on accrual earnings management in manufacturing companies listed on the IDX for the 2019-2021 period, then long-term debt and short-term debt have a positive and significant effect on the company's real earnings management manufacturers listed on the IDX for the 2019-2021 period. Issuers must clearly disclose the company's use of accruals and the reasons behind them in financial reports and reports. Transparency is very important to maintain investor and stakeholder trust.
PENGARUH TATA KELOLA PERUSAHAAN DAN KETERLAMBATAN PELAPORAN KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Meilani, Sylvi; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research aims to determine the size of the board of commissioners, the proportion of independent commissioners, the audit committee, institutional ownership, disclosed ownership, managerial ownership, and delays in financial reporting that can have an influence on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019–2022. By measuring financial performance, companies can make improvements and control operational activities in accordance with company conditions so that they are able to compete with other companies. In addition, performance is measured to help determine the right strategy to achieve company goals.This research is empirical research that describes and explains the influence of the phenomenon that is the object of research. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019–2022 period. In this research, researchers used a purposive sampling method to obtain research samples. The number of samples used in this research was 4, with a total of 16 research data points.The research results show that the size of the board of commissioners, the proportion of independent commissioners, the audit committee, institutional ownership, concentrated ownership, managerial ownership, and delays in financial reporting do not have a significant influence on the company's financial performance, whether measured by return on assets (ROA) or return on equity (ROE).
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA BANK PADA MASA SEBELUM DAN SELAMA PANDEMI COVID-19 Verina, Dhea Chandra; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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            This research aims to examine the effect of environmental, social, and governance disclosure on bank performance before and during the covid-19 pandemic period and to test the differences of ESG disclosure before and during the covid-19 pandemic period. This research uses environmental, social, and governance disclosure as independent variable and bank performance represented by ROA as the dependent variable.            The population used in this research are banking sector companies that listed on the Indonesia Stock Exchange in 2017-2019 for regression model 1 and 2020-2022 for regression model 2. Using the purposive sampling method, 36 research samples were used in regression model 1 and 2. The statistical technique used in this research is panel data regression analysis and paired sample t-test analysis with E-views 13 to test the hypotheses.            The results of this research show that environmental disclosure has an insignificant positive effect on ROA before the covid-19 pandemic period and has a significant positive effect during the covid-19 pandemic period, social disclosure has an insignificant positive effect on ROA before the covid-19 pandemic period and has an insignificant negative effect during the covid-19 pandemic period, governance disclosure has a significant negative effect before the covid-19 pandemic period and has an insignificant positive effect during the covid-19 pandemic period. This research also finds that there is a significant difference between ESG disclosure before and during the covid-19 pandemic period.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN KOMPENSASI EKSEKUTIF SEBAGAI VARIABEL MODERATING Agustine, Yolanda Safira; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This study aims to examine the influence of corporate social responsibility (CSR) on corporate financial performance with institutional ownership and executive compensation as moderating variables. The financial performance of the company is measured using the proxy Return on Equity (ROE). This research is a quantitative study utilizing secondary data obtained through documentation techniques. The research sample consists of 45 manufacturing companies during the period from 2018 to 2020. The sample was selected using a purposive sampling method. The data analysis techniques used in this study include simple linear regression and moderated regression analysis (MRA) with the assistance of SPSS 26. The results of this study indicate that corporate social responsibility has a positive and significant effect on corporate financial performance (ROE). Meanwhile, institutional ownership and executive compensation partially cannot moderate the relationship between corporate social responsibility and corporate financial performance.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Sektor Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Nur'aini, Mutiara Shafa; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research aims to analyze the influence of good corporate governance on financial performance. The independent variable contained in this research is the good corporate governance mechanism which consists of the number of independent board of commissioners, number of board of directors, number of audit committees, institutional ownership, managerial ownership, and company size. The dependent variable in this research is financial performance which is proxied by the capital adequacy ratio (CAR). The population in this research is banking sector companies listed on the Indonesia Stock Exchange in 2021-2023. By using the purposive sampling method and taking samples based on certain criteria, 99 samples were obtained that were suitable for use. This research was conducted using multiple regression analysis methods.The results of this research reveal that the number of independent board of commissioners has a significant positive effect on financial performance. Meanwhile, institutional ownership and company size have a significant negative effect on financial performance. This research also found that the number of board of directors, number of audit committees and managerial ownership did not have a significant effect on financial performance.

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