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<![CDATA[THE EFFECT OF ENTERPRISE RISK MANAGEMENT AND FIRM FINANCIAL PERFORMANCE: EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Abraham Jordy Winarto]]>;
<![CDATA[Anis Chariri]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to analyze the effect of enterprise risk management on firm financial performance. Those factors include risk committee, risk map, COSO and ISO framework.This study is done quantitatively. Secondary data is collected through annual report, Bloomberg Finance Laboratories and IDX website using purposive sampling. The population of this research is manufacturing companies as listed on IDX around 2018-2018 with the total of samples are 74 companies. The obtained data then were examined by using multiple linear regression with SPSS 25 software.The results of the study indicate the findings show that ISO framework positively affect the firm financial performance while risk committee, risk map and COSO framework does not significantly affect the firm financial performance.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA RIIL ( Studi Empiris pada Perusahaan Sub Sektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) ]]>
<![CDATA[Dimas Muhammad Ismail]]>;
<![CDATA[Agustinus Santosa Adiwibowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of Good Corporate Governance on real earnings management practices carried out by companies. The independent variables used in this study are the size of the board of commissioners, the proportion of independent commissioners, managerial ownership, institutional ownership, audit committee size, and audit committee meetings as a proxy for Good Corporate Governance. The dependent variable used in this study is real earnings managements. The sample used in this study was selected using purposive sampling and obtained a final sample of 49 large trading sub-sector companies listed on the IDX for the 2017-2019 period. Hypothesis testing in this study was conducted using multiple linear regression analysis. The test results show that the proportion of independent commissioners, managerial ownership, the size of the audit committee and audit committee meetings have no significant effect on the real earnings management carried out by the company. The size of the board of commissioners has a significant negative effect on the company's real earnings management, while institutional ownership has a significant positive effect on the company's real earnings management.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM AKUNTANSI BERBASIS KOMPUTER TERHADAP COST REDUCTION DAN DECISION MAKING PADA UKM DI KOTA SEMARANG ]]>
<![CDATA[Chrysvina Florencia Shirleen Prayogo]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Small and Medium Enterprises (SMEs) are one of the important sectors that play a role in economic development in Indonesia, so empowering SMEs in Indonesia is very strategic. Computer-based accounting systems can assist SMEs in recording accounting and financial reports in a systematic and fast manner. There has been no further research on the benefits of computer-based accounting systems in cost reduction and effective decision making directly. Therefore, this study will examine the direct effect of implementing a computer-based accounting system on cost reduction and decision making in SMEs in Semarang City.Data collection was carried out using a questionnaire that was distributed directly and online via a google form link. The preliminary research was conducted by distributing questionnaires to 30 SMEs in Semarang City for a pretest in testing the validity and reliability of the constructs, then continued distributing it to 120 SMEs in Semarang City, and 98 SMEs participated. The data were statistically processed using SPSS in the non-response bias test and the outer and inner models were tested using the PLS-SEM method.Based on the test results of the PLS-SEM outer model, it was concluded that the variables of computer-based accounting system, cost reduction, and decision making in this study were declared valid and reliable. The test results of the PLS-SEM inner model state that the two research hypotheses are accepted. The first hypothesis, computer-based accounting system has a positive effect on cost reduction in SMEs in Semarang City is accepted. The second hypothesis, computer-based accounting system has a positive effect on decision making in SMEs in Semarang City is accepted.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ong Aurellia Putri Sanjaya]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine and empirically prove the mediating role of profitability in the relationship between managerial ownership and stock returns. Managerial ownership will encourage managers to improve shareholders’ wealth, which can be done by increasing stock returns. Profitability is used as a financial ratio that measures the success of management as well as an information for shareholders about the condition of the company. This study uses secondary data obtained from observation and documentation. The population of this study are 158 manufacturing companies listed on the Indonesian Stock Exchange in 2017-2020. Based on the purposive sampling method, 33 companies met the sampling criteria. The research hypotheses were tested using coefficient of determination and t-test, while the mediation hypothesis used path analysis and sobel test. The results of this study indicate that managerial ownership has a positive effect on stock returns, managerial ownership has a positive effect on profitability, profitability has no effect on stock returns, and profitability fails in mediating the relationship between managerial ownership and stock returns.]]>
<![CDATA[THE INFLUENCE OF IMPLEMENTATION AND QUALITY OF INTEGRATED REPORTING ON EARNINGS QUALITY WITH AGENCY COST AS THE MODERATING VARIABLE ]]>
<![CDATA[Dana Manggala Atmaja Herlambang]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objective of this study is to examine the effect of the implementation of integrated reporting and the quality of integrated reporting on earnings quality and the effectiveness of integrated reporting implementation on earnings quality, depends on agency cost. This study uses the dependent variable Earnings Quality; independent variable Integrated Reporting Implementation and Quality; Agency Cost moderating variable; and Corporate Governance control variable.The population in this study consists of mining companies in Indonesia Stock Exchange for the period 2017-2020. The number of companies studied were 47 companies with a total of 188 data. This study used moderated regression analysis for hypotheses testing. The results of this study show that the implementation and quality of Integrated Reporting has a significant negative effect on earnings quality. Meanwhile, agency costs managed to moderate the relationship between the application of Integrated Reporting to earnings quality.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN FINANCIAL DISTRESS TERHADAP KEBIJAKAN DIVIDEN DALAM MASA PANDEMI COVID-19 ]]>
<![CDATA[Reki Febriano El Rasyid]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the effect of financial distress and financial performance on dividend policy during COVID-19 pandemic. Variabels used in the examination are financial distress, profitability, liquidity, leverage and firm size as the independent variabel and dividend policy as the dependent variabel. The population of this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the 2020-2021. Sampling based on purposive sampling method with 113 total sample. Data analysis was performed classical asumption and hypothesis testing using linear regression. The result of this study indicates that profitability have significant positive effect on dividend policy. Meanwhile, financial distress, liquidity, leverage, and firm size shows insignificant effect on divident policy..]]>
<![CDATA[COMPARISON OF DRONE MARKET DEVELOPMENT IN OFFSHORE WIND FARM SECTOR BETWEEN JAPAN AND CHINA ]]>
<![CDATA[Aisya Bella Satu Pertiwi]]>;
<![CDATA[Jan Noeverman]]>;
<![CDATA[Anis Chariri]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[With the passage of time, the existence of drones became a common concept around the world and drones started to be introduced into civilian use. With their ability to collect data and transport loads, drones are re-shaping the way society thinks. Companies, organizations or individuals slowly respond to these new opportunities – using drones to help save time, increase revenue, and lower risks to workers in industries.Overall, this study will concentrate on the topics of drone market development and offshore wind farms, including the use of drones in the offshore wind farm sector. Japan and China would be the area of this study because they have better prospects in the concept of energy compared to other countries in Asia and have intention to change into renewable energy. Thus, a comparison was made to see the results, and it can be concluded that in terms of the one that is more likely to develop, China has a better chance of being the leading drone market in the offshore wind farm sector.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020) ]]>
<![CDATA[Lesatanova Tricahya Avilya]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research was conducted to analyze the effect of of Intellectual Capital, Good Corporate Governance, and Corporate Social Responsibility on financial performance with earnings management as a mediating variable. Intellectual Capital, Good Corporate Governance, and Corporate Social Responsibility are independent variables. Then the dependent variable used is financial performance, and the mediating variable is earnings managementThe sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 with a total of 87 companies. The sample selection method used purposive sampling method by preparing the criteria and requirements that had been determined by the researcher. The analytical method used in this study is the Partial Least Square methodThe results of the study show that Intellectual Capital and Corporate Social Responsibility have a positive influence on financial performance. Good Corporate Governance has no significant and positive effect on financial performance. Earnings management has a negative effect on financial performance. In addition, there are results that show an indirect influence where earnings management is not able to mediate Good Corporate Governance and Corporate Social Responsibility on financial performance.]]>
<![CDATA[ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENETAPAN INSENTIF DAN RELAKSASI PAJAK PANDEMI COVID-19 (Studi Empiris pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2019 dan 2020) ]]>
<![CDATA[Zuhaf Riany Musdalifah]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the differences in the company’s financial performance before and after the determination of tax incentives and tax relaxations for the Covid-19 pandemic. This study is a replication of the research conducted by Teroui et al (2011) in Tunisia with the equation of variables and indicators of research measurement. There are some differences in the research location, the use of data sources, data analysis methods and also the results of research tests. The population is 212 multinational companies from eleven sectors on the IDX and the sample used in the study is 144 companies with a two- year observation period, 2019 and 2020. The method of this research used is a non-parametric difference test; the Wilcoxon Signed-rank test with the statistical tool SPSS Ver. 23.The results showed the differences in profitability and the implications of corporate tax incentives and relaxation policies variables. While the outputs, debt capacity, capital stock, and employee costs variables did not show any differences in the period before and after the determination of incentives and tax relaxation for the Covid-19 pandemic.]]>
<![CDATA[ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA LAPORAN KEBELANJUTAN BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) STANDARD ]]>
<![CDATA[Annisa Maulia Priyo]]>;
<![CDATA[Haryanto Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the disclosure of Corporate Social Responsibility (CSR) activities in the Sustainability Report of PT Pertamina (Persero) in 2017-2020 based on the Global Reporting Initiative (GRI) Standard. The research method used in this study is a qualitative descriptive research method with a case study approach. Data collection techniques use the method of documentation and in-depth observation of data sources as well. Data analysis is used for data processing.The type of data used in this study is secondary data obtained through the official website of PT Pertamina (Persero), namely the PT Pertamina (Persero) Sustainability Report for the 2017-2020 reporting year which has been based on the GRI Standard indicator guidelines.The results of the study show that PT Pertamina (Persero) from 2017-2020 has a focus on disclosure in the economic category and continued in the social category. Meanwhile, in the environmental category, the company is consistent with the signaling theory which states that the company always tries to disclose additional information that would add value to the company in the eyes of investors.]]>
