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<![CDATA[PENGARUH MANAJEMEN LABA TERHADAP TINGKAT OVERSUBSCRIPTION PADA UMKM YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA (Studi Empiris pada UMKM yang Terdaftar Tahun 2018-2020 di Bursa Efek Indonesia) ]]>
<![CDATA[Agnes Charisika Waluyo]]>;
<![CDATA[Mutiara Tresna Parasetya]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of accrual earnings management (short term discretionary accrual and long term discretionary accrual), real earnings management (abnormal cash flow operations and abnormal discretionary expense), as well as IPO indicators such as underpricing on the oversubscription level of IPOs for SMEs in Indonesia. This research refers to research conducted by Arora and Singh (2020). The short term discretionary accrual and underpricing characteristics are considered to have a positive effect on the level of oversubscription in accordance with the hypothesis based on signal theory. This study uses multiple regression analysis, normality test to fulfill multiple regression tests and other classical assumption tests as well as the fit and goodness test. This study found that the level of oversubscription can be influenced by earnings management and underpricing and has explained the relationship between the dependent and independent variables. The results of this study explain that short term discretionary accruals have a positive effect on the level of oversubscription of the IPO of SMEs. Abnormal cash flow has a significant negative effect on the level of oversubscription. Meanwhile, long term discretionary accrual, abnormal discretionary expense, underpricing have no effect on the level of oversubscription of the IPO of SMEs in Indonesia.]]>
<![CDATA[ANALISIS FAKTOR OPERASIONAL TERHADAP KINERJA RUMAH SAKIT (Studi Kasus : Rumah Sakit Nasional Diponegoro) ]]>
<![CDATA[Edward Pridolin Vivaldi Pakpahan]]>;
<![CDATA[Rr. Karlina Aprilia Kusumadewi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the effect of operational factors on hospital performance and also analyze the relationship between BPJS patients and General patients at Diponegoro National Hospital. In this study, the operational factor tested was ALOS as an independent variable. And the performance of the hospitals tested is hospital costs that are influenced by ALOS as the dependent variable. The method of sampling in this study used the purpose sampling technique. The analysis technique used is multiple regression analysis.The results of this study indicate that the lower ALOS will produce efficient performance and lower costs. And ALOS BPJS and ALOS General have a positive effect on hospital performance. However, ALOS General is more efficient than ALOS BPJS. And the results of this study indicate that ALOS BPJS is different from ALOS General.]]>
<![CDATA[PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSI DAN KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Asido Ivan]]>;
<![CDATA[Surya Raharja]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to investigate the effect of family ownership, institutional ownership and foreign ownership on company performance in manufacturing companies listed on the Indonesia Stock Exchange. The independent variables in this study are family ownership, institutional ownership and foreign ownership with company performance as the independent variable.The sample used in this study were 68 companies in manufacturing listed on the Indonesia Stock Exchange (IDX) in 2016 - 2018. The type of data used in this study is secondary data, in the form of corporate financial statements. The data is then analyzed using multiple linear regression analysis, classical assumption test and hypothesis testing.The results of this study indicate that institutional ownership has a significant positive effect on company performance, while family ownership and foreign ownership have no significant effect on company performance. Institutional ownership is considered to have an important role in minimizing agency conflicts that occur between shareholders and management.The existence of institutional investors is considered capable of optimizing the supervision of management performance by supervising every decision made by management as company manager.]]>
<![CDATA[ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TERJADINYA FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Nindi Rustyaningrum]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research was conducted to examine the effect of corporate governance of the financial distress. Variables used in the examination are managerial ownership, institutional ownership, size board, board independency, board activity and audit committee knowledge as the independent variables, also financial distress as the dependent variable. The samples of this research is a manufacturing companies listed in Indonesian Stock Exchange from 2017 – 2019. The samples based on purposive sampling method with certain criteria(s). Based on the criteria the samples obtained 232 data. The method used is hypothesis testing by using mutiple linear regression test. The result showed that managerial ownership, institutional ownership, size board, board independency, and board activity not affect the financial distress. Meanwhile, audit committe knowledge have a negative and signifikan on financial distress.]]>
<![CDATA[ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA INTERNET FINANCIAL REPORTING Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia pada tahun 2019 ]]>
<![CDATA[Melisa Sofiana]]>;
<![CDATA[Rr. Karlina Aprilia Kusumadewi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of company characteristics on voluntary disclosure of Internet Financial Reporting. The dependent variable used in this study is voluntary disclosure of Internet Financial Reporting. Company characteristic is proxied by Company Size, Profitability, Company Age, Internationalized company, and industrial sector are used as independent variables.The population used in this study is manufacturing company listed on the Indonesian Stock Exchange in the period of 2019. Total sample of companies amouned to 124 samples were taken by using purposive sampling method and data analysis is done by using the multiple linear regression.Based on the results of the study, it shows that company size, profitability, company age and internationalized companies have no effect on voluntary disclosure of Internet Financial Reporting. Meanwhile, the industrial sector has a significant positive effect on voluntary Internet Financial Reporting disclosure. This is because industrial sector companies are companies that are advanced and keep up with the times that have used services with internet media.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA ]]>
<![CDATA[Krisna Jesica Anggriyanti]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to empirically investigate the impact of intellectual capital (IC) on the financialperformance of Islamic Banks operating in Indonesia. The variables used in this study are the dependent variable (financial performance), the independent variables (value added intellectual capital, capital employed efficiency, human capital efficiency, and structural capital efficiency) and the control variables (Leverage and Size).The population in this study is Islamic Banks listed website OJK in 2017-2019. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 33 samplesfor the three years obtained (2017-2019). The analytical method used in this study is ordinary leastsquare (OLS).The results of this study indicate that value added intellectual capital, capital employed efficiency, and human capital have a positive and significant effect on financial performance. While,structural capital efficiency has a negative but significantly influence the financial performance.]]>
<![CDATA[ANALISIS PENGARUH AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY, LEVERAGE DAN DEBT DEFAULT TERHADAP PENGUNGKAPAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Ibrahim Rabbani]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of audit tenure, audit lag, opinion shopping, liquidity, leverage and debt default on the auditor's disclosure of going concern opinion. This study used secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used purposive sampling method, there were 409 observations that had met the predetermined sample criteria. This study uses logistic regression to test the hypothesis. The results showed that the audit lag and leverage had a positive effect on going concern opinion, and the liquidity had a negative effect on going concern opinion. Meanwhile, audit tenure, opinion shopping debt default did not have a negative effect on going concern opinion.]]>
<![CDATA[PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Aris Tri Wicaksono]]>;
<![CDATA[Agus Purwanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of audit tenure, public accounting firms rotation, public accounting firms size, and auditor industry specialization on audit quality. Proxy measurements for audit quality is using discretionary accrual Modified Jones model, while audit tenure is measured by calculating the years in which the same auditor has collaborated with clients. Accounting firms rotation, accounting firms size, and auditor industry specialization is measured by using dummy variables. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Sampling was done by using purposive sampling method. The total sample in this study was 403. The multiple linear regression was used to analyze data. The results showed that audit tenure negatively affecting on audit quality, accounting firms rotation positively affecting on audit quality, and auditor industry specialization positively affecting on audit quality while the public accounting firms size has no effect on audit quality.]]>
<![CDATA[PENGARUH CSR DAN KINERJA PERUSAHAAN TERHADAP RISIKO PAJAK ]]>
<![CDATA[Olivia Gita Melinda]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of CSR and company performance on tax risk. The variables used in this study are the dependent variable (tax risk), the independent variable (CSR), the moderating variable (earnings performance), and the control variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample was taken by using purposive sampling method. Based on the purposive sampling method, the samples obtained were 17 companies for three consecutive years (2017-2019). The analytical method used in this research is OLS regression analysis. The results of this study indicate that CSR has a negative effect on tax risk and earnings performance strengthens the relationship between CSR and tax risk.]]>
<![CDATA[ANALISIS INDEPENDENSI DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) ]]>
<![CDATA[Febrina Claudya Tambunan]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The interaction between corporate governance mechanisms and earnings management practices is an important topic which must be analyzed deeply. This study examines the effect of corporate governance mechanisms in reducing earnings management practice. The corporate governance mechanisms included in this study are Board of Commissioner, Audit Committee, and Audit Quality.According to Agency Theory concerning about Agency Problem Type II, this study examines hypothesis about the relationship between corporate governance mechanisms and earnings management. Board of Commissioner is measured by Board of Independence Commissioner percentage. Audit Committee is measured by forming a score the number of audit committee’s meetings and the number of members formed an audit committee. Audit quality is measured by auditor’s reputation and auditor tenure.The sample of this study was obtained using purposive sampling method with the result that 126 samples of non-financial company listed on the Indonesia Stock Exchange for a year, and total of samples are 504 samples for 2016-2019. This study uses a multiple regression analysis. Statistical technique used in this study is panel data. The result of this study is corporate governance mechanisms, especially board of commissioner and audit committee, have significant association with earnings management practices.]]>
