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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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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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Abstract

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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Abstract

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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Abstract

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 CGPI DAN BUSINESS MODEL TERHADAP FIRM PERFORMANCE DENGAN VALUE CREATION SEBAGAI VARIABEL MODERASI Totok Dewayanto; Yuliati . .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.211-220

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 Regression 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.
MODEL BISNIS DAN PENGUNGKAPAN RISIKO PERUSAHAAN Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 2: Desember 2020
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.15.2.320-334

Abstract

The aim of this study is to examine business model on disclosure of corporate risk. This study uses 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 180 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that business model has positive effect and significant on corporate risk disclosure.
PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.104-114

Abstract

The purpose of this study is to examine the role of corporate governance on the imposition of intellectual capital. This study uses company performance, capital structure and firm size as a control variable.The population in this study consisted of all manufacturing companies in the Indonesia Stock Exchange in the period 2015-2017. Sampling was carried out using the purposive sampling method. The total sample of this study was 381 companies.This study uses multiple regression analysis to test hypotheses. The results of this study indicate that board size, the proportion of independent commissioners, block holder ownership, and government ownership have a positive and significant effect on IC disclosure. Meanwhile, the board's tenure has no effect on IC disclosure.
MODEL BISNIS, PENCIPTAAN NILAI DAN PENGUNGKAPAN MODAL INTELEKTUAL Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 2: Desember 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.2.240-249

Abstract

Whenever a business enterprise is established, it employs a particular business model that describes the design or architecture of the value creation, delivery, and capture mechanisms it employs. The essence of a business model is in defining the manner by which the enterprise delivers value to customers, entices customers to pay for value, and converts those payments to profit. It thus reflects management’s hypothesis about what customers want, how they want it, and how the enterprise can organize to best meet those needs, get paid for doing so, and make a profit. There is currently significant debate worldwide regarding business reporting. The concept of the ‘business model’ has entered into the discourse, as has the concept of ‘integrated reporting’, adding to the established debate regarding accounting for intangible assets and, more generally, intellectual capital (IC). The purpose of this article is to understand the influence of business model on intellectual capital 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