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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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Comparative Analysis of Altman Z-Score and J-UK Model Accuracy in Predicting Financial Distress during the Covid-19 Pandemic (Study on Manufacturing Companies listed on the Indonesia Stock Exchange) Rahmawati, Annisa Pratiwi; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the comparison of the predictive ability of Altman Z-Score and J-UK model. There are five financial ratios used in the Altman Z-Score model, namely capital to total assets, retained earnings to total assets, earnings before interest and taxes to total assets, market value equity to book value of total debt, and sales to total assets. Meanwhile, the J-UK model is a modification of the Altman Z-Score model with an additional ratio in the form of cash flow from operations to total liabilities. The research sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020 and 2021. There are 201 non-financial distress companies and 101 financial distress companies. Hypothesis testing used in this study is a classification matrix. From the results of the classification matrix, it was found that the predictive ability of the Altman Z-Score was 78.1% and the ability of the J-UK model was 78.1%. Therefore, the results showed that the Altman Z-Score and J-UK models have the same financial distress prediction ability in manufacturing companies in Indonesia.
PENGARUH RASIO LIKUIDITAS DAN RASIO LEVERAGE KEUANGAN TERHADAP PROFITABILITAS PERUSAHAAN Hiba, Hakan; prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Covid-19 has directly and significantly impacted economic conditions, both in the real sector and the capital market. In the Capital Market, a stock index is often the target of investors, namely the LQ45 index. The LQ45 index is one of the stock index indicators on the Indonesia Stock Exchange, which can be used as a reference for assessing stock trading performance. The increase and decrease in the LQ45 Index is a benchmark for investors to invest their funds. One of the actions companies can take to make financial reports look better is increasing company profits (profitability). One of the indicators used in profitability ratios is return on assets (ROA) and return on equity (ROE). In addition, various factors can affect business profitability, including leverage and liquidity, measured using the current ratio. This study researched profitability in various industrial sector companies regarding liquidity, leverage, and company size. This research shows that the CR variable has a positive and significant influence on ROA. The DER variable has a negative and significant influence on ROA. The CR variable has no significant effect on ROE. DER has a negative and significant influence on ROE.
ANALISIS PERBEDAAN REAKSI PASAR SAHAM SEBELUM DAN SESUDAH PENGUMUMAN KENAIKAN HARGA BBM DI BURSA EFEK INDONESIA Chesa, Eristo; Prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Many important factors or events can affect the capital market, a phenomenon that can have an impact on capital market activities is the announcement of a price increase in the price of fuel oil (BBM) in Indonesia. Indonesia officially announced the increase in fuel oil prices through President Joko Widodo on September 3, 2022.The purpose of the following research is to find the capital market response by conducting research on the difference in abnormal returns as well as trading volume before and after the fuel price increase on September 3, 2022. The following research applies an event study approach, the sample used in this research is 37 firms. The results of the following research prove that the capital market did not react significantly to the announcement of the fuel price increase on September 3, 2022. Based on the results of testing the difference in the average abnormal return of the period before and after the announcement there is no significant difference. different, on the other hand, the results of testing the difference in the average trading volume (ATV) did not show a significant difference between the time before and after the announcement of the fuel price increase on September 3, 2022.
PENGARUH CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR PERIODE SEBELUM DAN SELAMA COVID-19 Syuza, Muhamad Raja; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to analyze the influence of corporate governance on the profit quality of manufacturing companies. The independent variables of this research are managerial ownership, independent board of commisioners, and audit committee. The dependent variable of this research is the quality of company profits. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research uses purposive sampling by taking samples based on certain criteria. With the existing criteria, a suitable sample of 193 was used. This research was conducted using mutiple linear regression analysis methods. The result of this research found that managerial ownership before and during the covid – 19 pandemic had no effect on earnings quality. The independent board of commisioners before the covid -19 pandemic had an effect on earnings quality. Whereas during the covid – 19 pandemic it had no effect on earnings quality. The audit committee before and during the covid – 19 pandemic affected earning quality.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Habibi, Masandy Muhammad Rais; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of good corporate governance on the company's capital structure. Good corporate governance is measured by the size of the board of directors, independent commissioners, institutional ownership, managerial ownership and audit committee, and capital structure is measured by the ROA and ROE. Good corporate governance is a concept based on agency theory which is expected to reduce agency conflicts and optimize company funding.This research is a quantitative research with secondary data taken by documentation technique. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. Samples taken by purposive sampling amounted to 45 companies. The analytical method in this study uses multiple linear regression analysis with the help of the SPSS 25 program.The results of this research indicate that the number of board of directors has a positive effect on financial performance (ROA). Meanwhile, the audit committee has a significant positive effect on financial performance (ROA). Independent commissioners and institutional ownership have no positive and insignificant effect on financial performance (ROA). Managerial ownership has a negative and significant effect on financial performance (ROA). The board of directors, managerial ownership, and audit committee have a positive and significant effect on financial performance (ROE). Independent Commissioners have a negative and significant influence on financial performance (ROE). Institutional ownership does not have a positive effect on financial performance (ROE).
PENGARUH ELEMEN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks Kompas 100 di Indonesia Tahun 2019-2021) Maharani, Azusma; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines several corporate governance characteristics on corporate social responsibility (CSR) disclosure in the context of emerging markets in 2019-2021. The researcher used annual report data of companies listed in the KOMPAS 100 index from 2019-2021 to investigate the relationship between board independence, board size, foreign ownership, and government ownership on the level of CSR information reporting using the ESG disclosure score. Panel data regression analysis which includes three techniques namely Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), was used to analyze the data in this study. The Random Effect Model (REM) shows the best fit among these models. The results show that board independence, board size, and government ownership show a significant and positively correlated relationship with the company's decision to disclose CSR information. In contrast, foreign ownership is an insignificant relationship with the company's decision to disclose CSR information. This study extends the literature on CSR information, especially in developing countries where the government plays a vital role in driving economic development. Thus, the results can provide insights to policymakers to identify corporate governance characteristics that encourage CSR reporting in Indonesian listed companies.This study aims to fill a crucial gap by examining environmental disclosure in integrated reports in Indonesia. Specifically, this study will investigate corporate governance factors, board size, board independence, board gender diversity, and CSR committee, which are related to environmental disclosure levels in integrated reports in Indonesian companies.
PENGARUH THIN CAPITALIZATION, KETIDAKPASTIAN LINGKUNGAN, DAN KESULITAN KEUANGAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022) Putri, Jeficca Fania; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Abstract

This research aims to test and obtain empirical evidence of the effect of thin capitalization, environmental uncertainty, and financial distress on tax avoidance. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with a total of 192 companies. The sample was selected using purposive sampling method.In this research, the independent variables used are thin capitalization, environmental uncertainty, and financial distress. Thin capitalization is measured using the Debt to Equity Ratio (DER), while environmental uncertainty is measured through sales volatility, and financial distress is measured using the Springate model (S-Score). While the dependent variable in this research is tax avoidance as measured by Effective Tax Rate (ETR).This research uses multiple linear regression analysis method to see how the independent variable affects the dependent variable. The results of this research indicate that thin capitalization and environmental uncertainty have a negative and significant effect on tax avoidance. While the financial distress variable has a positive and significant effect on tax avoidance.
PENGARUH MODAL KERJA, PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Perdagangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Sakfrasani, Fifi; Purwanto, Agus
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 working capital, sales growth and leverage on profitability and company value. The dependent variables in this study are profitability measured using ROE (Return On Equity) and company value measured by Tobin's Q ratio. The independent variables in this study are working capital measured using WCTO (Working Capital Turn Over), sales growth by calculating the increase in sales of a company from one period to the next, and leverage measured using the DER ratio (Debt to Equity Ratio). The population in this study is trading companies listed on the Indonesia Stock Exchange in 2020-2022. The total research sample used was 27 companies based on sampling techniques with purposive sampling. The data used in this study are secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange and Bloomberg database. The data analysis method in the study used descriptive satatistic analysis and multiple linear regression.The statistical results of this study provide evidence that working capital has a positive and significant effect on profitability, leverage has a negative and significant effect on profitability, while sales growth variables do not have a significant effect on profitability. Profitability has a positive and significant effect on the value of the company. The variables of working capital, sales growth and leverage have a significant effect on the value of the company. The results of this study show that working capital, sales growth, leverage, and profitability simultaneously affect the value of the company.
PENGARUH HASIL PEMERIKSAAN PEMERINTAH TERHADAP TINGKAT KORUPSI DAERAH DI JAWA TENGAH (Studi Empiris pada Pemerintah Kabupaten dan Kota di Jawa Tengah Tahun 2017-2022) Baldan, Kholil; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the impact of governmental audit results on regional corruption levels in Central Java from 2017 to 2022, focusing on audit opinion, findings, and rectification follow-up as independent variables. This research used purposive sampling and resulted 184 total samples of regencies and cities in Central Java over six years. Using multiple linear regression analysis via SPSS 26, secondary data from Indonesian Audit Board (BPK), High Prosecutor's Office (Kejaksaan Tinggi), and Central Bureau of Statistics were analyzed. Results indicate that audit rectification follow-up has a significant negative effect on the corruption levels, while audit opinion and audit findings show no significant influence. However, these factors affect the corruption levels collectively.

Page 189 of 189 | Total Record : 1889

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