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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 2,175 Documents
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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Alendra Taufiqurrahman; Marsono Marsono
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of intellectual capital on financial performance in banking sector companies listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. Intellectual capital in this study is proxied by capital employed, human capital, and structural capital while the company’s financial performance is proxied by net profit margin (NPM) and return on investment (ROI).This study population consists of all banking sector companies listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. The sample was obtained using a purposive sampling method based on predetermined criteria. The type of data is secondary data using the company’s financial reports and the official IDX website. Data were obtained using the documentation method and processed using the multiple linear regression analysis method.The results of the study show that human capital and structural capital only have a significant effect on NPM and do not have a significant effect on ROI because the significance value obtained for NPM is smaller than the alpha value and the significance value for ROI is greater than the alpha value. Meanwhile, the significance value of capital employed is smaller than the alpha value so that capital employed does not have a significant effect on either NPM or ROI
PENGARUH ESG, KINERJA KEUANGAN, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sinaga, Meilani; Darsono, Darsono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG), financial performance, leverage, liquidity, and firm size on firm value in Indonesia. Firm value reflects investors’ perceptions of a company’s success, which is generally associated with stock prices and overall company performance. These perceptions are influenced by various factors, including non-financial aspects such as ESG as well as financial factors such as profitability, capital structure, liquidity, and firm size, making it important to analyze them empirically.This study employs a documentation method using secondary data obtained from companies’ financial statements. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Based on purposive sampling criteria, a total of 118 firm-year observations were selected. The data analysis technique applied in this study is panel data regression.The results show that financial performance and leverage have a positive effect on firm value. Meanwhile, Environmental, Social, and Governance (ESG), liquidity, and firm size do not have a significant effect on firm value. These findings indicate that investors tend to place greater emphasis on financial performance and capital structure rather than other factors in assessing firm value.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP SUSTAINABILITY DISLOSURE (Studi Kasus pada Perusahaan Sektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Ramanda Putra Pratama; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This research refers to research by (Indrianingsih 2020) that examines the effect of company size, financial performance, and corporate governance on the sustainability report of non financial companies listed on the Indonesia Stock Exchange in 2013-2017. This research aims to examine the influence of corporate governance and company characteristic on corporate sustainability disclosure of food and beverages companies listed in Indonesia stock exchange in 2021-2023. The variables used in the research are sustainability disclosure as an dependent variable, as well as corporate government components include audit committee activities, board of commissioners independence, board of directors size, institutional ownership and also company characteristic include leverage and firm size as the independent variables. Secondary data is used in this research and multi-case study sampling is used as the sampling technique. The difference between this research and the previous one is that the sample used in this research is food and beverage companies listed on Indonesian Stock Exchange in 2021-2023 with the total samples being 117 samples. The research results show that variables of audit committee activities, board of commissioners independence and firm size have a positive effect on sustainability dislosure. board of directors size and institutional ownership have a negative effect on sustainability disclosure. This research also proves that leverage does not significantly affect on sustainability disclosure.
PENGARUH KOMITE AUDIT, CORPORATE GOVERNANCE, DAN MANAJEMEN LABA, TERHADAP TAX AVOIDANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2020-2022) Nova Setya Fernanda; Dul Muid
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Firm Value is the most important basic learning for investors, therefore it is part of the market indicators which are an assessment of the value of all market prices. Tax is the main income that comes from a country with a very large income. The committee has a minimum of three members, called the audit committee, which is responsible for monitoring the running of a company and monitoring external audits of financial reporting. Corporate governance refers to a set of rules and regulations governing and overseeing the activities of a company. The LQ45 stock index is a stock index that has high capitalization in the stock market, which has high trading intensity, a high company growth work system and has good financial conditions, has not changed and has objects that have been tested on the IDX, and these LQ45 shares have been proven safe by having a good stock value measure, and resulting in low risk.
PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PROFITABILITAS (Studi Kasus pada Perusahaan Sektor Customer Cylicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Omar Rasyid Abdalla; Dul Muid
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Liquidity, Leverage, Company Size, and Operating Cash Flow on Profitability in Costumer Cyclicals Companies on the Indonesia Stock Exchange 2021-2024. The population in this study are all Costumer Cyclicals Companies on the Indonesia Stock Exchange 2021-2024 that have complete financial reports. While the sample in this study is Costumer Cyclicals companies that have published financial reports for three years, namely 2021 to 2024. The analysis techniques used in this study are: 1) Descriptive Statistical Test, 2) Classical Assumption Test consisting of Normality Test, Multicollinearity Test, Heterostosity Test, and Autocorrelation Test 4) Multiple Linear Regression, 5) Hypothesis Test consisting of T Statistical Test, F Test, and Coefficient of Determination. The results of this study indicate that Liquidity has a positive effect on Profitability, Leverage has a positive effect on Profitability, Company Size has a positive effect on Profitability and Operating Cash Flow has a positive effect on Profitability.

Page 218 of 218 | Total Record : 2175

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