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All Journal Diponegoro Journal of Accounting Fokus Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi
Totok Dewayanto
Accounting Department, Economic & Business Faculty, Diponegoro University
Economics, Econometrics & Finance

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KOMPOSISI DEWAN, KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Gabrielle Dika Duryat; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the composition of the board and institutional ownership on disclosure of corporate social responsibility. This study uses capital structure and firm size as a control variable.The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 210 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that board size and institusional ownership has positive effect and significant on corporate social responsibility disclosure. This study also show that independence board commissioner has negative effect and significant on corporate social responsibility disclosure. Meanwhile, board education has no effect on corporate social responsibility disclosure.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX DAN BUSINESS MODEL TERHADAP FIRM PERFORMANCE DENGAN VALUE CREATION SEBAGAI VARIABEL MODERASI Anis Solikatun; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the impact of some variable on firm performance, which are: 1) the impact of CGPI on firm performance; 2) the impact of business model on firm performance; and 3) value creation as moderation variable in influence of business model on firm performance.The population of this research is all company that followed CGPI ranking listed on the Indonesia Stock Exchange in the period 2014-2018. The sample is selected using purposive sampling method and acquired 85 firms. The technique of analysis used for examining the hypothesis is OLS Regresssion analysis. The result showed that CGPI and Size doesn’t affect firm performance, business models affect firm performance positively. Meanwhile, value creation positively affect the association between business model and firm performance.
PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Paris Halomoan; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to exmine the effect of independent commissioner, audit committee expertise and audit meeting as independent variable toward internal control disclosure as dependent variable.            This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 336 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.            The results obtained from this research shows independent commissioner, audit committee expertise and audit committee meeting  have a significant positive influence on internal control and disclosure.
PENGARUH UKURAN KAP, KEPEMILIKAN MANAJERIAL DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TATA KELOLA PERUSAHAAN Maulidina Alyssa Makarima; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Not only the practice of good corporate governance is needed within companies, the disclosure of the practice itself is also an essential aspect behind a company's success or failure. The aim of this study is to examine the factors that are likely to affect corporate governance disclosure. Aside from the dependent and independent variables, this study uses market capitalization as a control variable. The population used in this study is public companies listed in Indonesia Stock Exchange for the period of 2016 - 2017. Sample is taken using purposive sampling method, amounting total 152 companies as samples. The hypotheses are tested using multiple linear regression analysis. The results are as follows; board independence has a significant and positive effect on corporate governance disclosure, managerial ownership and board age have significant and negative effect on corporate governance disclosure, on the other hand audit firm size and board size have no significant effect on corporate governance disclosure.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Shofiyatul Masithoh; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the number of members of the board of commissioners, seats of independent commissioners, the frequency of board members’ meetings as an independent variable on company performance in the manufacturing sector in Indonesia. Company performance as the dependent variable is measured by and ROA (Return On Asset).The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for public companies. Consisting of manufacturing companies listed on the Indonesia Stock Exchange in the period 2017. The sampling method in this study was purposive sampling with certain criteria. The number of samples used in this study were 129 samples. Data analysis in this study uses descriptive analysis, testing classic assumptions, multiple regression analysis, and testing hypotheses.The results of the analysis of this study indicate that the number of commissioners and independent commissioners has no effect on company performance. While the frequency of board members’ meetings has a positive and significant effect on company performance.
BOARD SIZE, BOARD INDEPENDENCE, INSTITUSIONAL OWNERSHIP AND INTERNAL CONTROL DISCLOSURE Raka Bagaskara; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to exmine the effect of board size, board independence, and institusional ownership as independent variable toward internal control disclosure as dependent variable.This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 354 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.The results obtained from this research shows the board size, and board independence have a significant positive influence on internal control and disclosure. Then the institusional ownership have a significant negative influence on the internal control and disclosure.
PENGARUH CORPORATE GOVERNANCE, DAN MODEL BISNIS TERHADAP PENGHINDARAN PAJAK Karel Michael Martin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relationship between Corporate Governance, and Business Models on Tax Avoidance in manufacturing companies in Indonesia. Corporate Governance is divided into seven sections Executive Compensation, Executive Character, Firm Size, Institutional Ownership, Board of Commisioner, Audit Commitee, and Audit Quality.The population in this study are all companies listed on the Indonesia Stock Exchange for 2016 - 2018. The sampling method used in this study is purposive sampling. The number of samples used in this study were 113 research samples. The data used in this study were obtained from the company's annual report. The data in this study were analyzed using multiple regression techniques. Data in this study were also analyzed using the classic assumption test before being analyzed using multiple regression techniques. The results of this study indicate that Executive Character, Institutional Ownership, Board of Commisioner, Audit Commitee, and Audit Quality and Business Models do not conflict with Tax Avoidance, while Executive Compensation an Firm Size affect Tax Avoidance.
PENGARUH DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT, KEAHLIAN KOMITE AUDIT, RAPAT KOMITE AUDIT, RAPAT DEWAN PENGAWAS SYARIAH TERHADAP AUDIT REPORT LAG (Studi Empiris pada perbankan syariah yang terdaftar di OJK Tahun 2016-2020) Dzulkifli Dzulkifli; Totok Dewayanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Indonesia. The dependent variable in the study is audit report lag which is measured based on the period starting from the deadline for the company to close its books on December 31 to the date specified in the independent auditor's report. The sample of the study comprises 120 observations of Islamic banking institutions’ financial reports for the period 2016-2020 using purposive sampling technique. The method that used to test the hypothesis is multiple linear regression analysis. The analysis results show that the size of the board of commissioners independent, audit committee size, audit committee expertise, and sharia supervisory board meetings have no effect on audit report lag. While the audit committee meeting has significant effect.
PENGARUH CORPORATE GOVERNANCE, MODEL BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Daniel Ranbon Bungaran M; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of corporate governance, business model and firm characteristic that are proxied using  firm size, firm profitability, firm growth on dividend policy in Indonesia. The independent variable is corporate governance,  firm profitability, firm growth and business model Disclosure while the dependent variable is dividend policy and firm size is used as a control variable in this study. The data that was used in this research was secondary data from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and selected by using purposive sampling method. A linear-multiple regression analysis was used to test the hypothesis of this study.               The results showed that corporate governance and firm size does not have significant effect to dividend. On the other hand, firm profitability and business model has a positive and significant effect, while firm growth has a negative and significant effect on dividend policy.
ANALISIS PENGARUH DIVERSITAS DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018) Gohanna Sondang M. Damanik; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and analyze the effect of  the board of commissioners’ diversity, such as gender diversity, independent board of commissioners, the board of commissioners’ nationality, board of commissioners’ age, board of commissioners’ education, and managerial ownership on corporate social responsibility (CSR) disclosure. This study also uses profitability as a control variable.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The total sample used in this study was 85 companies based on predetermined criteria (purposive sampling). Data were analyzed using panel data analysis. The findings of this study indicate that gender diversity and board of commissioners’ education have a positive and significant effect on corporate social responsibility (CSR) disclosure, meanwhile independent board of commissioner, the board of commissioners’ nationality, board of commissioners’ age, and managerial ownership have no effect on corporate social responsibility (CSR) disclosure. Profitability as a control variable has no effect on corporate social responsibility (CSR) disclosure.
Co-Authors Ailsa Azaria Laksita Alif Nur Krishnamurti Andra Domaro Saragih Anigo Trikartiko Anis Solikatun Aryandra Anantama Daniel Ranbon Bungaran M Daniel Satrio Partogian Deny Prasetyo Djoko Suhardjanto Dzulkifli Dzulkifli Erika Fara Rosadina Fachry Rizqi Amin Fadhil Rahandika Fathaya Aji Aryonanto Gabrielle Dika Duryat Ghazna Jullab Khorraz Herlian Rizki Widyatama Hipolitus Hamonangan Rumahorbo Imanuel Yoka Prasetia Ivan Krisna Priantaka Karel Michael Martin Kesia Athania Purba Kevin Fatahillah Akbar Kukuh Herwibawa Kurnia Purnama Adesya Lissa Damayanti Maulidina Alyssa Makarima Mikha Tri Apriliani Muhammad Akmaluddin Muhammad Ilham Utama Murran Afif Wahyudi Paris Halomoan RAHMAWATI RAHMAWATI Raka Bagaskara Rezaldy Adhyasa Shofiyatul Masithoh Sondang Manik Yuliati . . Zafara Luthfiyyah