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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 78 Documents
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Search results for , issue "Volume 10, Nomor 4, Tahun 2021" : 78 Documents clear
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Daud Riyadh Akbar; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of intellectual capital on company performance. The variables used in this research are Human capital efficiency, Structural capital efficiency, Capital employed efficiency and Value added intellectual coefficient as independent variables as well as market value (Tobin's q), company productivity (ATO), sales growth (SG), company profitability ( ROA) as the dependent variable.This study uses a manufacturing company from 2017 to 2019 with a total sample of 150 samples. Sampling is based on a purposive sampling method that follows certain criteria. Multiple linear regression analysis is the analytical method used in this study.The results of this study indicate that human capital efficiency has no positive effect on market value, company productivity and sales growth. However, he found that human capital efficiency has a positive effect on company profitability. Structural capital efficiency affects the three dependent variables, namely market value, firm productivity and firm profitability. However, structural capital efficiency does not have a positive effect on sales growth. Capital employed efficiency has a positive effect on the two dependent variables, namely: the firm's market value and the company's profitability. However, capital employed efficiency does not have a positive effect on company productivity and sales growth of companies listed on the IDX. Value Added Iintellectual Coefficient does not have a positive effect on the three dependent variables, namely the company's market value, company productivity, and company sales growth. However, Value Added Iintellectual Coefficient has a positive effect on company profitability.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Julita Pinondang Tamba; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the effects of corporate governance mechanism on the financial performance of manufacturing companies. Financial performance is proxied by Cash Flow Return On Assets (CFROA) as a measure of financial performance based on the company's operations. The corporate governance mechanism is determined by the variables of board of commissioners, board of directors, institutional ownership, and managerial ownership.This research used manufacturing companies during the 2017-2019 with total sample is 146 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis method used in this research. The results of this study indicates that effectiveness of Board of Directors and Institutional Ownership have a positive significant effect on CFROA. Beside that, Board of Commisioners and Managerial Ownership have positive and insignificant on CFROA.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Benrindang Latusura; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance on intellectual capital disclosure. The variables used in this study are board size, proportion of independent commissioners, blockholder ownership, and government ownership as independent variables and disclosure of intellectual capital as the dependent variable. This study also uses three control variables, namely SIZE, ROA, and LEV.This study uses a sample of banking companies in 2017-2019 with a total sample of 132 samples. Sampling was based on a purposive sampling method that followed certain criteria. Multiple linear regression analysis is the analytical method used in this study.The results of this study indicate that board size and government ownership have a negative and insignificant effect on intellectual capital disclosure. But found that the proportion of independent commissioners had a positive and significant effect on intellectual capital disclosure.
ANALISIS FINANCIAL STATEMENT FRAUD MENGGUNAKAN PERSPEKTIF TEORI FRAUD DIAMOND (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Bergerak di Sektor Manufaktur Tahun 2016-2019) Kurnia Purnama Adesya; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the influence of diamond fraud elements, namely  pressure, opportunity, rationalization, and capability to the probability of financial statement fraud.This study uses secondary data from the annual report of companies listed on the Indonesia Stock Exchange. Using purposive sampling method, a total of 448 samples were taken from the manufacturing sector which published its annual report in 2016-2019. This study uses logistics regression analysis method to test the element of diamond fraud projected with financial stability, quality of external auditor, composition of independent board of commissioners, change of auditor, and changes of director to the probability of financial statement fraud.The results showed that financial stability has no influence on the probability of financial statement fraud. Then the quality of external auditors has a negative influence on the probability of  financial statement fraud, as well as the composition of the board of commissioners that has a negative influence on the probability of  financial statement fraud. Furthermore, the change of auditors has no influence on the probability of  financial statement fraud and lastly the change of directors has a negative influence on the probability of financial statement fraud.
PENGARUH CASH HOLDING, FINANCIAL CONSTRAINT, DAN INVESTMENT OPPORTUNITIES TERHADAP AUDIT FEE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016- 2019) Ayu Novita Simanullang; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of cash holding on audit fees which is moderated by financial constraints and investment opportunities. This research refers to research conducted by (Mohammadi et al., 2018).Cash holding, financial constraints and investment opportunities have a positive influence on audit costs. This is in accordance with the hypothesis and based on agency theory. This study uses multiple regression analysis, classical assumption test, t test, f test and determinant coefficient test.This study found that cash holding has no relationship with audit fees. The moderating variable for financial constraints has a positive relationship with audit fees, while investment opportunities have a negative relationship with audit fees
THE IMPLEMENTATION OF BLOCKCHAIN IN INTERNATIONAL TRADE Galang Firman Maulana; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The logistics in international trade is become more complex because it involved many parties in the process. The complexity creates some challenges that cannot be resolve by traditional international trade system. A lot of paperwork, inefficiencies and tracking become the problems of international trade. Blockchain is a technology which has great potential to resolve all those problems. This research is aimed to answer the research problem: “is blockchain technology a solution for international shipping?” by providing the reader about potential and challenges for implementing blockchain in international trade. After conducting this research, the researcher finds that blockchain can be a good solution for international trade, if the company can overcome the challenges. The researcher also found that blockchain implementation is not easy, there are many challenges that has to be faced for a company, for example, lack of knowledge and ensuring integration of third application used for blockchain and many more. However, if a company can overcome those challenges, the company will be received great advantages by implementing blockchain.
THE INDEPENDENCE OF EXTERNAL AUDITOR IN INDONESIAN FINANCIAL SECTOR THROUGH PERFORMANCE MANAGEMENT SYSTEM Maria Cindy Adisti Putri; Bettine Bergmans
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In a finding, the performance management system will significantly affect audits' quality in an organization. Moreover, the quality of an audit is influenced by the independence of an external auditor. We believe that the performance management system can affect the independent behavior of an external auditor as a constructive improvement tool. In this study, the researcher will focus on the independence of the Financial Services Authority in Indonesia in conducting audit supervision of banks. This thesis aims to see whether the performance management system in the Financial Services Authority in Indonesia has been effective and continues to be a constructive tool by evaluating the performance of these state-owned institutions. The researcher used a literature review method as a research method by analyzing scientific and professional journals, reports, news, and research. The researcher also used the interview method to find information from experts in the Financial Services Authority in Indonesia.
PENGARUH PENGAWASAN KEUANGAN DAERAH, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah Kabupaten Solok) Yuqa Diana Khairi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to identify the effect of Regional Financial Supervision, Accountability and the influence of Regional Financial Management Transparency on the Regional Government Performance Solok Regency. The sample used in this study was 110 respondents from echelon III and IV employees at 5 agencies and 17 regional apparatus organization offices (OPD) of Solok Regency. The data used are primary data with data collection methods, namely the distribution of questionnaires/questionnaires directly measured by a Likert scale. The data used are primary data with data collection methods, namely the distribution of questionnaires/questionnaires directly measured by a Likert scale. Hypothesis testing is done by using multiple linear regression analysis method using IBM SPSS 25 software.  The results of this study indicate that the Regional Financial Supervision, Accountability and the Transparency of Regional Financial Management has a positive effect on The Performance of the Solok Regency Government.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Yahya Ayyasy; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate social responsibility (CSR) performance on tax aggressiveness. The purpose of this study is to provide empirical evidence about the effect of overall CSR performance and each dimension on tax aggressiveness. The independent variable of this research is CSR performance, the dependent variable is tax aggressiveness, and the control variable is leverage, capital intensity, and profitability. CSR performance is measured through CSR disclosure with GRI G4 indicators. Leverage is measured by total debt divided by total assets. Capital intensity is measured by total fixed assets divided by total assets. Profitability is measured by Return on Assets (ROA). Tax aggressiveness is measured by the current effective tax rate (CuETR).The population in this study were 471 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was selected by purposive sampling method and obtained 102 manufacturing companies that meet the criteria. Data were analyzed using multiple regression analysis model.The results of the study indicate that the overall CSR performance as well as on each dimension has no effect on tax aggressiveness. Based on the results of the study, it can be concluded that the tax aggressiveness decision is not influenced by his attitude towards the implementation of CSR.
PENGARUH KARAKTERISTIK KOMITE AUDIT : UKURAN, RAPAT, KOMITE AUDIT INDEPENDEN, DAN AUDIT COMMITTEE FINANCIAL EXPERTISE TERHADAP AUDIT REPORT LAG DENGAN COST OF DEBT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Vebriane Werdaningrum; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This study aims to discuss the effect of audit committee characteristics on size, meetings, independent audit committees, and audit committee financial expertise on audit report lag with cost of debt as moderating variables in developing countries. The variables used in this study are dependent variables (delay in audit reports), independent variables (size of audit committees, audit committee meetings, independent audit committees, and audit committee financial expertise), moderation variables (cost of debts).The population in this study is all companies listed on the Indonesia Stock Exchange in 2015-2019 except financial companies. Sampling is done by purposive sampling. Based on purposive sampling method, samples obtained by 58 companies for five consecutive years (2015-2019). The method of analysis used in this study is multiple regression analysis. In addition, the statistical techniques used to test the hypotheses proposed in this study are panel data.The results of this study indicate that the size of the audit committee and audit committee financial expertise have no significant effect on audit report lag. While, the independence of audit committees and audit committee meetings have a significant effect on audit report lag and debt costs strengthens the relationship between the size, expertise of the audit committee, and the independence of the audit committee.

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