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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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Journal : Diponegoro Journal of Accounting

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UKURAN PERUSAHAAN, UKURAN DEWAN DIREKSI, KEPEMILIKAN MANAGERIAL, KUALITAS AUDIT DAN PENGUNGKAPAN PENGENDALIAN INTERNAL Daniel Satrio Partogian; 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 examine the effect of firm size, board size, managerial ownership, and audit quality 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 339 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 firm size and managerial ownership has the significant positive influence on the internal control disclosure. But not board size and audit quality showed significant results against internal control and disclosure.
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN DAN FEE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Muhammad Ilham Utama; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the role of audit fee and ownership structure which include managerial ownership, foreign ownership, principal-principal conflicts, on earnings management.       The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2017 - 2019. Sample determined with purposive sampling method. Total sample of this research are 190 companies.            This study used multiple regression analysis for hypotheses testing. The results of this study shows that managerial ownership, foreign ownership, and fee audit has negative and significant effect on earnings management. This study also shown that principal-principal conflict has insignificant effect on earnings management.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur periode 2013-2015) Deny Prasetyo; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the effects of the characteristics of the board of commissioners as measured by the number of board of commissioners, the proportion of independent commissioners, frequency of board of commissioners meetings, board of commissioners diversity, and the educational qualifications of board members as independent variables on the performance of companies in the manufacturing sector in Indonesia. The company's performance as a dependent variable is measured by ROA (Return on Assets).Researcher uses secondary data with a population of all manufacturing companies listed on the Indonesia Stock Exchange in the 2013-2015 period. The sampling method in this study was purposive sampling with certain criteria. After going through sampling and processing data, the final sample that is worth observing in the study is 204 companies. The analysis technique in this study uses multiple regression analysis.The results showed that the size of the board of commissioners and the diversity of the board of directors had a significant positive effect on company performance, while the frequency of board meetings had a significant negative effect on company performance, and the proportion of independent commissioners and education qualifications of the board of commissioners had no effect on company performance.
PENGARUH TATA KELOLA PERUSAHAAN, CASH HOLDINGS, DAN MODEL BISNIS TERHADAP NILAI PERUSAHAAN Kukuh Herwibawa; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the relationship between Corporate Governance, Cash Holdings, and Business Models on Firm Value in financial companies in Indonesia. Corporate Governance is divided into three sections Board Size, Independent Directors, and Audit Quality.The population in this study are all companies listed on the Indonesia Stock Exchange for 2017 - 2019. The sampling method used in this study is purposive sampling. The number of samples used in this study were 76 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. This study uses purposive sampling by taking financial sector companies listed on the BEI.. The results of this study that Board Size and Independent Directors had not significant on firm value. Audit Quality, Cash Holdings, and Business Models significant on firm value.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN EFEK MODERASI MANAJEMEN LABA (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2018-2020) Kevin Fatahillah Akbar; Totok Dewayanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of corporate social responsibility (CSR) on the company's financial performance with the moderating effect of earnings management. The independent variables in this study are environmental-oriented CSR and socially-oriented CSR. While the company's financial performance is the dependent variable using Tobin's Q proxy and earnings management moderating variable.The characteristics of environmental and socially oriented CSR are considered to have a positive influence on the level of company financial performance according to the hypothesis based on legitimacy theory and stakeholder theory. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The sampling method used in this study is a purposive sampling method with predetermined criteria so as to produce 138 samples of non-financial companies to be studied. The data used is secondary data in the form of financial reports and company annual reports obtained through the website www.idx.co.id and financial information from the Bloomberg terminal. This research uses multiple linear regression analysis, classical assumption test, and moderate regression test.The results of the statistical test in this study indicate that the environmental- oriented CSR performance has a significant positive effect on financial performance. Likewise, socially oriented CSR has a significant positive effect on the company's financial performance. Meanwhile, the moderating effect of earnings management has a significant negative impact on environmental and socially oriented CSR on the company's financial performance.
PENGARUH KUALITAS KANTOR AKUNTAN PUBLIK (KAP) DAN KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2019) Anigo Trikartiko; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the role of audit specialization, audit fees, independency audit committee, and board-gender diversity audit committee on tax avoidance. This study uses firm size as a control variable.       The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2016 - 2019. Sample determined with purposive sampling method. Total sample of this research are 200 companies.            This study used multiple regression analysis for hypotheses testing. The results of this study shows that audit specialization, independency audit committee, and board-gender diversity audit committee has positive and significant effect on less tax avoidance. This study also shown that audit fees has positive but insignificant effect on less tax avoidance.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN KUALITAS LAPORAN KEUANGAN PADA EFISIENSI INVESTASI Fathaya Aji Aryonanto; Totok Dewayanto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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The study aims to examine the effect of environmental, social, and governance (ESG) disclosure and financial reporting quality on investment efficiency where the variables used in this study are the dependent variable (investment efficiency), independent variable (ESG disclosure and financial reporting quality), and control variable (tangible, leverage, firm financial performance).The population in this study are non financial companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling is done by purposive sampling. Based on purposive sampling in sample selection, 180 research samples were obtained for three consecutive years (2018-2020). The hypothesis of this research using multiple regression analysis methode.The finding of this study reveal that ESG disclosure non affect the investment efficiency. Meanwhile, financial reporting quality has a positive and significant on investment efficiency.
SYSTEMATIC LITERATURE REVIEW : DAMPAK TEKNOLOGI BIG DATA ANALYTICS DALAM MENDETEKSI FRAUD PADA BIDANG AUDIT Andra Domaro Saragih; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
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This study aims to analyze previous research on the impact of adopting big data analytics technology in detecting fraud in the audit field. This study also perpetuates empirical research related to BDA and finds out the differences, so that this research can serve as a guide for future empirical studies.This research uses the systematic literature review (SLR) method to analyze various articles published on the Scopus database with a range of publication years from 2019 to 2023. The article screening process was carried out by referring to the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) reporting guidelines. Twenty articles were obtained which will be synthesized to answer the research questions.The results of the analysis in this study state the conclusion that technological developments have had a positive impact on the audit profession, the environment and efficiency and optimization of performance processes. The adoption of big data analytics technology can assist auditors in fraud detection efforts. One way that can be done is by integrating BDA in forensic accounting. Global technological innovation factors generally encourage audit firms to adopt BDA technology. However, factors such as size, quality of human resources, scope of operations, international affiliations and technological capabilities of the firm determine the level of adoption of big data analytics technology.
A SYSTEMATIC LITERATURE REVIEW : NONFINANCIAL DRIVERS PADA INTEGRATED REPORTING Lissa Damayanti; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine and find out what nonfinancial drivers variables affect integrated reporting. This study uses the systematic literature review (SLR) method to analyze various published journals in academic journals published in 2016 to 2022 taken from the Scopus web using predetermined search strings. Of the 20 articles used as research data downloaded from Scopus subscribed to Diponegoro University, then selected through the PRISMA method so that only 17 articles will be reviewed further. The results of the analysis found that nonfinancial drivers in the form of technology, namely social media, XBRL, the internet and green innovation reporting affect integrated reporting. Other nonfinancial drivers in the form of assurance, CSR assurance, external assurance, GCG disclosure, ISO 56002-2019 adoption, extinction accounting, integrated thinking, social, labor, environment, risk, voluntary disclosure, management commitment, regulatory enforcement, R&D investment, patents ad licenses developed by the organization, innovation, implementation of organizational strategy, investment in ERP,  hardware investment, organizational structure, ability to act remotely, technical competence of the organization’s board and fiscal council, safe working environment for the performance of professional activities, professional development policy, social inclusion policy, incentive and compensation, advertising management program for the company’s products and services, engagement programs aimed at customer loyalty and satisfaction, brand recognition and value reputation, dialogue with stakeholders, development of local infrastructure promoting the social issue of the surroundings, collaboration in business and research, relationship with suppliers, preservation of climate and environmental policies, climatic and environmental indicators, and environmental provisions also affect integrated reporting.
KUALITAS DAN SKILL IT PADA AUDITOR INTERNAL: SYSTEMATIC LITERATURE REVIEW Erika Fara Rosadina; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to investigate the Quality and IT Skills in Internal Auditing. This study also aims to indentify the diversity of outcomes in terms of recommendations and contributions. This research utilized the Systematic Literature Review (SLR) method to analyze and identify various articles published in academic journals indexed in Scopus. Spanning from 2020 to 2022. The focus of the review was on articles discussing internal audit in retaion to quality and IT Skills. The SLR method was employed to identify researchers recomendations, and the limitation of the published studies. The analysis results indicate that academic studies emphasize the importance of Quality and IT Skills in supporting the Internal Audit Process. By enchancing the Quality and IT Skills, it is possible to improve performance and facilitate the completion of tasks. Additionally, it can lead to producting of higher-quality reports. Furthermore, the findings suggest that improving Quality and IT Skills has an impact on a company’s internal controls, making it easier for company to implements improvements and enchancements in its internal control systems. This, in turn, can attract investor interest and be beneficial for the company, it also helps in improving the finansial performance of the company. Moreover, the study reveals that enhancing Quality and IT Skills has a positive influence on auditors as its can affect their emotional intelligence, enabling them to perform their tasks more effectively and efficiently, consequently, research focusing on the Quality and IT Skills in Internal Auditing holds significant appeal for further studies. The findings of this study are expected to provide benefits to auditors, companies utilizing internal and external auditors, by recommending improvements in the quality and IT Skills required for the Internal Audit Process.
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