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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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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN NASIONAL Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

Corporate governance remains a major problem during the post-financial crisis period in the growing Asian markets like Indonesia. In particular, financial institutions have adopted corporate governance reforms to improve the protection of the interests of shareholders and stakeholders. Emerged as a consequence allows for greater monitoring, especially by shareholders. The purpose of this study was to measure the corporate governance andperformance in the banking sector which specifically determine a mechanism of corporate governance.Independent variables used in this study is the ownership structure that consists of the ownership of the controlling shareholders, foreign ownership, government ownership, board size, the size of the board of commissioners; independent commissioner; CAR and the external auditors the Big 4. Samples from this study is the general banking company located in Indonesia are listed in Indonesia Stock Exchange (BEI) in the period 2006-2008.This research data come from bank annual reports (annual report) in the period 2006-2008 obtained from the Indonesian Stock Exchange website, the Indonesian Banking Directory, Indonesian Capital Market Directory (ICMD). The analytical method used is multiple linear regression in accordance with the purpose of research which analyzes the influence of independent variables on the dependent variable. Purposive sampling method used to determine the sample selection. From this method, obtained 22 samples of commercial banks.The study shows that direct ownership Monitoring Mechanism relationship is notsignificant to the banking performance. Second, the Internal Control Monitoring Mechanism addressing the significant negative relationship to performance is only one size of banking except that directed the board of directors is a positive but not significant. Third, the Monitoring Mechanism Regulator through and reserve requirements or capital adequacy ratio (CAR) showed significant and positive relationship to performance of the banking system. Fourth
A BIBLIOMETRIC ANALYSIS AND VISUALIZATION OF ACCOUNTING FRAUD DETECTION USING MACHINE LEARNING RESEARCH Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.455 - 471

Abstract

Background: Machine Learning technology used in the field of accounting has been widely studied by scholars all over the world. But there is little research on Accounting Fraud Detection Using Machine Learning (AFDUM) from the perspectives of bibliometrics and visualization, and the research topics and development trends in this field are still unclear.Methods: This paper has applied bibliometric visualization software tools, R-Biblioshiny Package, to study the citation characteristics, international cooperation, author cooperation, and geographical distribution of the Accounting Fraud Detection Using Machine Learning (AFDUM). Finding:The literature data involved in this study are retrieved form the core collection of SCOPUS. A total 320 document are obtained, and the most frequent document type is article of Business Management & Accounting subject area (181), Computer Science subject area (144), Economics, Econometrics and Finance (103), Decision Science (78), Social Sciences(47) The bibliometric results reveal in terms of science mapping that the publications over the last 6 years (2015-2022) can be summarized to be focused in five research streams (1)financial system, (2)blockchain, (3)crime, (4)deep learning, (5)learning systems, (6)machine learning, (7)anomaly detection, (8)artificial intelligence, (9)risk assesment, (10)data mining  Practical Implications:The paper will identify the leading trends in the journal in terms of papers, authors,institutions, countries, journals, topics and keywords. This study will enable readers achieve full under­standing of the journal.The hot topics in accounting fraud detection there is 3 frontier topics are learning system, financial system, and crime, and would be the foci of future research Conclusion:The present study provides a panoramic view of data mining methods applied in accounting fraud detection by visualization and bibliometrics. Analysis of authors, journals, institutions, and countries could provide reference for researchers who are fresh to the field in different ways. Researchers may also consider the emerging trends when deciding the direction of their study. Originality/Value:The study provides objective evaluation of the jour­nal progress through a decade of its operation; it highlights the achieve­ment and discusses the progress and contribution of the journal to the scientific research.
PERAN TEKNOLOGI & WEB DALAM AKUNTANSI Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 1: Juni 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.1.132-143

Abstract

Technological developments changed methods for carrying out tasks within the scope of accounting activities and transactions related to accounting was started to being carried out through electronic media. Growth and development growing rapidly in information technologies day by day have brought digital revolution in economic, social and cultural fields.This era is information era and when we acknowledge that accounting is an information system, the way and processes of transacting businesses of enterprises have changed with usage of information technologies in enterprises and this influenced accounting closely. Necessity of keeping up with changing conditions of accounting led educators and practitioners to new pursuits.Enabling inclusion of information era and technologic factors in education by benefiting from digital resources as well as theoretical information in accounting education provided in universities and generating an interactive environment to keep student wakeful and preferring educational model in which information technologies are used is necessary. In order to achieve that, students should be provided to take target-driven accounting courses and an educational order should be generated in which students can evaluate and interpret information beyond recording and make difference through information and communication technologies.One of digital applications produced on this issue is E-accounting. E-accounting is perception of enabling management of all activities more efficiently, affordably, flexibly than before through facilities of internet. All parties of the activity (employee-manager-customer-public body-business partner-supplier) are real-time users of the system and those sharing up-to-date information instantly.Accounting staffs that can apply this structure in enterprises through accounting education and establish this system in enterprises are needed. Therefore, quality of accounting education is a factor influencing success of employees of enterprises and hence enterprises directly. Re-structuring of accounting education and developing contents by considering present conditions are necessary with respect to train graduates having sufficient quality to respond needs of this era.
PENGARUH KEPEMILIKAN PEMERINTAH, UKURAN KAP, DAN BOARD AGE TERHADAP PENGUNGKAPAN PENGENDALIAN Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 1: Juni 2020
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.662 KB) | DOI: 10.34152/fe.15.1.231-240

Abstract

This study aims to examine the effect of government ownership, KAP size, and board age on disclosure of internal control. Company size is used as a control variable in this study. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2017. This study used a sample of 226 companies using the purposive sampling method. The statistical technique used in this study is multiple linear regression. The results showed that government ownership had a positive and significant effect on disclosure of internal control, while board age had a negative and significant effect on disclosure on internal control. This study did not find any significant effect from KAP size on disclosure of internal control
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

This study aims to analyze and provide empirical evidence of the influence of the financial condition of the company, company size, previous audit opinion, auditor tenure client, opinion shopping and auditor quality on the probability of receiving going-concern opinion. Hipotesisi proposed (1) corporate financial conditions affect the probability of accepting the opinion of going concern, (2) firm size effect on acceptance going-concern opinion, (3) previous audit opinion effect on acceptance going-concern audit opinion, (4) client auditor tenure influence on acceptance going-concern audit opinion, (5)opinion shopping influence on acceptance going-concern audit opinion, (6) affect the reception quality of the auditor going-concern audit opinion.This study used 28 manufacturing companies listed on the Stock Exchange 2006-2009. samples obtained by purposive sampling. Data were analyzed using logistic regression analysis.The results showed that firm size, auditor tenure client, opinion shopping and audit quality has no effect on acceptance going-concern opinion. While the company’s financial condition and the previous audit opinion effect on acceptance going-concern audit opinion.
Institutional Ownership, Blockholder Ownership, and the Board’s Tenure to Disclosure of Corporate Governance Totok Dewayanto; Rahmawati Rahmawati; Djoko Suhardjanto
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 15, No 1 (2020): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.1 KB) | DOI: 10.24269/ekuilibrium.v15i1.2272

Abstract

This research was conducted to determine the effect of institutional ownership, blockholder ownership and the Board’s tenure on disclosure of corporate governance in Indonesia. The population is all publicly listed companies listed on the Indonesia Stock Exchange and samples were taken using purposive sampling techniques to produce a total of 152 companies in the period 2016-2017. Using the multiple linear regression test, the results show that institutional ownership and blockholder ownership have a positive effect on corporate governance disclosure, while there is no effect of the Board’s  tenure on corporate governance.
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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Abstract

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.
THE ROLE OF FORENSIC ACCOUNTING IN THE DETECTION AND FRAUD PREVENTION: A SYSTEMATIC LITERATURE REVIEW Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 1: Juni 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.1.241-259

Abstract

This paper presents a systematic literature review (SLR) conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to identify and assess existing literature on forensic accounting. The aim is to determine the contribution of forensic accounting to fraud detection and prevention, and to investigate the standard techniques for fraud detection and prevention, as well as the significant challenges that hinder the application of forensic accounting in fraud prevention and detection.The findings of the review reveal a positive correlation between forensic accounting and fraud detection and prevention, with the complexity of fraud being highlighted as a significant factor to consider. The study also emphasizes the need for increased consumer understanding of basic forensic accounting techniques, as well as incorporating forensic accounting into undergraduate and post-graduate courses. The paper's originality and value lie in its holistic approach to addressing fraud detection, prevention, and challenges in forensic accounting, and the use of PRISMA and SLR techniques, which have been under utilized in this field
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
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
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