Diponegoro Journal of Accounting
type: channel
description: Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
language: en-US
publication name: Diponegoro Journal of Accounting
issn: 2337-3806
items: PERAN INTEGRATED REPORTING DAN MANAJEMEN LABA DALAM MEMODERASI HUBUNGAN COMBINED ASSURANCE DAN LIKUIDITAS PASAR MODAL
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59157
items: GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI DAN KINERJA PERUSAHAAN (Studi Empiris Perusahaan Terindeks Saham LQ45 di Bursa Efek Indonesia Periode 2021-2024)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59159
items: ANALISIS FENOMENA UNDERPRICING IPO DENGAN BOARD SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2020 – 2024)
items: CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI MEDIATOR DALAM HUBUNGAN GREEN ACCOUNTING DAN PROFITABILITAS PADA PERUSAHAAN ENERGI DI INDONESIA
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59162
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59163
items: ANALISIS PENGARUH FEE AUDIT DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Properti dan Real estate yang Terdaftar di BEI Tahun 2022-2024)
items: PENGARUH RETURN SAHAM, KOMPENSASI MANAJEMEN, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
items: THE IMPACT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY ON MARKET VALUE THROUGH DIVIDEND POLICY: EMPIRICAL EVIDENCE FROM THE INDONESIA STOCK EXCHANGE (2021–2024)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59168
items: PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Manufaktur yang Terdaftar di BEI tahun 2023-2024)
items: Analisis Pengaruh Thin Capitalization dan Transaksi Afiliasi terhadap Agresivitas Pajak (Studi pada Perusahaan Multinasional Sektor Manufaktur)
items: PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GREEN ACCOUNTING TERHADAP FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59173
items: PENGARUH ESG PERFORMANCE TERHADAP FINANCIAL DISTRESS RISK DENGAN PENGALAMAN LUAR NEGERI EKSEKUTIF SEBAGAI VARIABEL MODERASI
items: PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59176
items: PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan BUMN dan BUMD yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)
items: PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP MANAJEMEN LABA DENGAN DEWAN KOMISARIS SEBAGAI MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59179
items: PERAN FINTECH DALAM MEMODERASI PENGARUH PENGUNGKAPAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59181
items: PENGGUNAAN MODEL ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING PADA PREDIKSI KEBANGKRUTAN – A SYSTEMATIC LITERATURE REVIEW
items: PENGARUH PENGETAHUAN PERPAJAKAN, TAX MORALE, KEPERCAYAAN KEPADA PEMERINTAH, DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP TAX EVASION (Studi Kasus Wajib Pajak Orang Pribadi UMKM di Kabupaten Pemalang)
items: PERAN KOMITE CSR DALAM MEMODERASI HUBUNGAN KARAKTERISTIK DEWAN DIREKSI TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2024)
items: ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN KETEPATAN WAKTU TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY (Studi Kasus pada Rumah Sakit Umum Daerah Rantauprapat)
items: Pengaruh Twitter Sentiment, Reputasi Underwriter, dan Karakteristik Perusahaan terhadap Underpricing IPO: Studi Empiris pada Perusahaan IPO di Bursa Efek Indonesia Periode 2023–2025
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59236
items: Pengaruh Internal Corporate Governance Mechanisms dan Eksternal Audit Quality terhadap Audit Report Lag di Indonesia
items: DETERMINAN UNDERPRICING INITIAL PUBLIC OFFERING (IPO): FAKTOR FUNDAMENTAL, PASAR, DAN INSTITUS – A SYSTEMATIC LITERATURE REVIEW
items: PENGARUH ESG, KINERJA KEUANGAN, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
items: PENGARUH AUDIT TENURE DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG PADA SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Tahun 2020 – 2023)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59242
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59244
items: SYSTEMATIC LITERATURE REVIEW : PENERAPAN ARTIFICIAL INTELLIGENCE DAN PEMANFAATAN PENGUNGKAPAN LAPORAN KEUANGAN DALAM MEMPREDIKSI HARGA SAHAM
items: THE INFLUENCE OF INTERNAL CONTROLS, ETHICS, FINANCIAL PRESSURE, AND INDEPENDENT COMMISSIONERS ON FINANCIAL STATEMENT FRAUD
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59249
items: CSR DAN LEVERAGE: PERAN MODERASI DARI INVESTOR ATTENTION DAN STOCK LIQUIDITY
items: PENGARUH AUDIT TENURE, ROTASI AUDIT, AUDIT FEE, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59252
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59253
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59254
items: ANALISIS PENGARUH CASH FLOW, FIRM SIZE, FINANCIAL LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN
items: PENGARUH GENDER CEO TERHADAP DATA BREACH RISK DENGAN IT GOVERNANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2024)
items: PENGARUH TEMUAN AUDIT, OPINI AUDIT, DAN TRANSPARANSI TERHADAP TINGKAT INTEGRITAS: STUDI EMPIRIS PADA PEMERINTAH DAERAH DI PROVINSI BANTEN BERDASARKAN HASIL SURVEI PENILAIAN INTEGRITAS KPK
items: PENGARUH KAPABILITAS KETUA KOMISARIS DAN DIREKTUR UTAMA TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DENGAN KONTROL KELUARGA SEBAGAI VARIABEL MODERASI
items: PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59262
items: FIRM SIZE, COST OF CAPITAL, AND FIRM PERFORMANCE: THE MEDIATING ROLE OF OPERATIONAL EFFICIENCY IN NON-FINANCIAL COMPANIES LISTED ON IDX
items: Pengaruh Akuntabilitas, Transparansi, dan Pengendalian Internal Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah: Studi Empiris pada Pemerintah Kota Batam
items: Pengaruh Chief Executive Officer (CEO) Gender dan Independensi Dewan Komisaris Terhadap Earnings per Share (EPS) Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2025
items: THE EFFECT OF ESG PERFORMANCE ON MARKET VALUE WITH CSR COMMITTEE AS A MODERATING VARIABLE (Evidence from Companies Listed on the Indonesia Stock Exchange, 2020-2024)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59267
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59268
items: PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP KINERJA KEUANGAN DENGAN JENIS INDUSTRI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
items: PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN GREEN ACCOUNTING TERHADAP RISIKO FINANCIAL DISTRESS
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59286
items: PENGARUH KINERJA ESG TERHADAP BIAYA UTANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di BEI Tahun 2018-2024)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59288
items: PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
items: PENGARUH MASA PERIKATAN AUDIT, BIAYA AUDIT DAN UKURAN KAP TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
items: PENGARUH MORAL SENSITIVITY DAN MORAL COURAGE TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor BPK RI - Perwakilan Provinsi Sumatera Utara)
items: PENGARUH KOMITE AUDIT, CORPORATE GOVERNANCE, DAN MANAJEMEN LABA, TERHADAP TAX AVOIDANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2020-2022)
items: PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KEKUASAAN DIREKSI, DAN PENGUNGKAPAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59297
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59299
items: PENGARUH ESG DISCLOSURE TERHADAP MARKET VALUE DAN ECONOMIC PROFIT PERUSAHAAN
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59305
items: The Impact of Ownership Structure and Financial Performance on Corporate Social Responsibility (Evidence from Manufacturing Companies Listed in IDX in the period of 2017 – 2022)
items: PENGARUH ATRIBUT KUALITAS AUDIT TERHADAP FREKUENSI DAN KETEPATAN WAKTU REVISI LABA YANG DIPREDIKSI MANAJEMEN: STUDI PADA PERUSAHAAN SEKTOR KEUANGAN BURSA EFEK INDONESIA
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/59308
items: PENERAPAN AKUNTANSI FORENSIK DALAM MENGUNGKAP SKEMA FRAUD (STUDI FENOMENOLOGI KORUPSI HARVEY MOEIS)

PERAN INTEGRATED REPORTING DAN MANAJEMEN LABA DALAM MEMODERASI HUBUNGAN COMBINED ASSURANCE DAN LIKUIDITAS PASAR MODAL
type: item
description: Capital market liquidity is an important indicator in assessing the efficiency and quality of information in financial markets. A high level of liquidity reflects low information asymmetry and increased investor confidence in companies. One governance mechanism that is believed to be capable of increasing capital market liquidity is Combined Assurance. This study aims to analyze the effect of Combined Assurance on Capital Market Liquidity with Integrated Reporting and Earnings Management as moderating variables in companies listed on the LQ45 Index on the Indonesia Stock Exchange (IDX) for the period 2022–2024. This study uses a quantitative approach with secondary data obtained from companies’ Annual Reports and sustainability reports. The research sample consists of 32 companies with a total of 96 observations, and data were analyzed using multiple linear regression with Moderated Regression Analysis (MRA) through SPSS. The results indicate that Combined Assurance does not have a significant effect on capital market liquidity. In addition, Integrated Reporting and Earnings Management are not proven to moderate the relationship between Combined Assurance and capital market liquidity. However, profitability, as proxied by Return on Assets (ROA), shows a significant positive effect on capital market liquidity. These findings suggest that assurance mechanisms and the quality of corporate reporting have not yet become the primary factors influencing stock trading activity among LQ45 companies listed on the Indonesia Stock Exchange.
creator: A’fina Lutfi Bawazier
creator: Siti Mutmainah
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59157
type: item
title: PENGARUH ENVIRONMENTAL COST, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN OPERATING CASH FLOW TERHADAP EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2021-2024)
description: This study aims to analyze the effect of environmental cost, corporate social responsibility (CSR) disclosure, and operating cash flow on earnings management practices, both in the form of accrual earnings management (AEM) and real earnings management (REM). This research is motivated by the increasing demand for corporate transparency in sustainability aspects, as well as indications that environmental and social activities may be used as a means of legitimacy or as an effort to enhance the transparency of financial reporting. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The sampling technique used is purposive sampling based on specific criteria, resulting in a total of 126 firm-year observations that meet the research requirements. The data used are secondary data obtained from annual reports and sustainability reports of the companies. The analysis method employed is panel data regression analysis using Eviews 13 software. The results provide empirical evidence regarding the effect of environmental cost, CSR disclosure, and operating cash flow on earnings management practices. This study also contributes to enriching the literature on the relationship between corporate sustainability practices and the quality of financial reporting, particularly in non-financial companies in Indonesia.
creator: Four Intan Juliana Sihotang
creator: Dwi Ratmono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI DAN KINERJA PERUSAHAAN (Studi Empiris Perusahaan Terindeks Saham LQ45 di Bursa Efek Indonesia Periode 2021-2024)
type: item
description: This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the value and performance of companies indexed by LQ45 shares on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The problem examined is whether GCG components—consisting of Managerial Ownership (MO), Institutional Ownership (IO), Proportion of Independent Commissioners (IC), Audit Committee (AC), and Board of Director Size (BOD)—along with CSR, influence company value (PBV) and performance (ROE). This research adapts the study by Asyik et al. (2024). Using multiple linear regression with sustainability reports and Bloomberg financial data, and a sample of 17 companies that consistently applied GCG and disclosed CSR during 2021-2024, the results show that IO and IC positively influence both firm value and performance, while AC negatively influences both. BOD positively affects firm performance only. MO and CSR show no significant effect on either firm value or performance. These findings indicate that GCG quality and quantity aspects have not been fully prioritized and CSR disclosure has not become a primary consideration for investors in Indonesia during 2021-2024.
creator: Iffah Nur Shadrina
creator: Muchamad Syafruddin
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59159
type: item
title: PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK DENGAN DIREKTUR PEREMPUAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: This study aims to examine the effect of ownership structure on tax avoidance and the role of female directors in moderating this relationship in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study is grounded in agency theory. The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used in selecting the research sample, resulting in 309 research samples for three consecutive years (2022–2024). The results of the analysis indicate that family ownership, managerial ownership, foreign ownership, and female directors do not have a significant effect on tax avoidance. Meanwhile, institutional ownership has a negative and significant effect on tax avoidance. Furthermore, female directors only moderate the relationship between managerial ownership and tax avoidance, while they do not moderate the relationship between family ownership, institutional ownership, and foreign ownership on tax avoidance.
creator: Khalida Darma Septia Sihombing
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

ANALISIS FENOMENA UNDERPRICING IPO DENGAN BOARD SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2020 – 2024)
type: item
description: This study aims to analyze and obtain empirical evidence on the effect of financial leverage, the use of IPO proceeds for investment, underwriter reputation, profitability, and firm size on the level of underpricing with board size as a moderating variable. The study focuses on companies that conducted an IPO on the Indonesia Stock Exchange (IDX) during the period 2020 and 2024. This study employs secondary data obtained from IPO prospectuses listed on the Indonesia Stock Exchange. The total population consist of 288 companies that conducted an IPO during the 2020–2024 period. Sample selection was carried out using a purposive sampling method based on criteria established by the researcher, resulting in a final sample of 268 companies that experienced underpricing during their IPO. The analytical method employed in this study is Moderated Regression Analysis (MRA). The results of this study indicate that financial leverage, the use of IPO proceeds for investment, profitability, and firm size has a positive effect on underpricing, whereas underwriter reputation does not have a significant effect on underpricing. Furthermore, board size is proven moderate the relationship between financial leverage and underpricing. However, board size fails to moderate the relationships that the use of IPO proceeds for investment, profitability, and firm size with the level of underpricing.
creator: Khoirun Nisa’
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI MEDIATOR DALAM HUBUNGAN GREEN ACCOUNTING DAN PROFITABILITAS PADA PERUSAHAAN ENERGI DI INDONESIA
type: item
description: This study aims to examine the effect of green accounting on profitability, the effect of green accounting on Corporate Social Responsibility (CSR), the effect of CSR on profitability, and the mediating role of CSR in the relationship between green accounting and profitability in energy companies in Indonesia. The increasing demand for sustainability practices and Environmental, Social, and Governance (ESG) transparency has encouraged energy companies to integrate environmental and social aspects into their business strategies. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, Bloomberg databases, and PROPER data from energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Purposive sampling was used to select 13 companies with a total of 43 observations. Green accounting was measured using PROPER scores, CSR using Social Disclosure Score, and profitability using Return on Assets (ROA). The data were analyzed using multiple linear regression and Sobel test. The results indicate that green accounting has no significant effect on profitability but positively affects CSR. CSR positively influences profitability. However, CSR does not mediate the relationship between green accounting and profitability. These findings suggest that sustainability practices in energy companies provide long-term benefits through enhanced legitimacy and stakeholder trust rather than direct financial gains.
creator: Kirana Yasmine
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59162
type: item
title: PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR MODAL, DAN INVESTASI MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
description: This study aims to examine the effect of corporate governance proxied by blockholder ownership, capital structure proxied by the debt-to-equity ratio (DER), and capital expenditure on firm value proxied by price-to-book value (PBV), with profitability measured by return on assets (ROA) serving as a moderating variable. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using panel data regression and moderated regression analysis (MRA) with EViews 12. The findings indicate that blockholder ownership has a positive and significant effect on firm value, whereas DER has a negative and significant effect on firm value. Meanwhile, capital expenditure does not have a significant effect on firm value. Furthermore, ROA strengthens the relationship between blockholder ownership and firm value but does not moderate the relationship between DER and firm value or between capital expenditure and firm value.
creator: Fiki Sabila Firdaus
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59163
type: item
title: ANALISIS PENGARUH ESG DISCLOSURE, FINANCIAL DISTRESS, DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Energi dan Bahan Dasar yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024)
description: This study examines the effects of Environmental, Social, and Governance (ESG) disclosure, financial distress, and audit complexity on audit report lag. Audit report lag is measured as the number of calendar days between the fiscal year-end and the date of the independent auditor’s report. ESG disclosure is proxied by the Bloomberg ESG Disclosure Score, financial distress by the Altman Z-Score, and audit complexity by the number of consolidated subsidiaries. The population comprises energy and basic materials companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling produced 39 companies and 156 firm-year observations; 150 observations were used in the regression model after data completeness screening. The study applies multiple linear regression using SPSS 25 and controls for firm size, Big Four auditor reputation, leverage, and return on equity. The results show that ESG disclosure has a negative and significant effect on audit report lag. The Altman Z-Score has a negative and significant coefficient, indicating substantively that stronger financial distress is associated with a longer audit completion period. Audit complexity has a positive and significant effect, suggesting that companies with more subsidiaries require more time to complete the audit. These findings extend audit report lag research by integrating non-financial transparency, financial risk, and corporate structural complexity in the Indonesian capital market.
creator: Fakhrizal Ramadhana
creator: Herry Laksito
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

ANALISIS PENGARUH FEE AUDIT DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Properti dan Real estate yang Terdaftar di BEI Tahun 2022-2024)
type: item
description: This study aims to analyze the impact of audit fees and audit committees on audit quality in the property and real estate sector in Indonesia. Audit fees are measured using the natural logarithm of audit service costs, while audit committees are proxied by the number of committee meetings held per year. Audit quality in this study is measured using a dummy variable based on the size of the public accounting firm, namely Big 4 and non-Big 4. The study population consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using purposive sampling, a sample of 48 companies was obtained, with a total of 144 observations. The data analysis method employed in this study is logistic regression analysis. The results of the study indicate that audit fees have a significant positive effect on audit quality, while the audit committee has a significant negative effect on audit quality. Audit fees and the audit committee together have a positive effect on audit quality.
creator: Dian Anggraeni
creator: Herry Laksito
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH RETURN SAHAM, KOMPENSASI MANAJEMEN, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
type: item
description: This study aims to analyze the effect of stock returns, management compensation, and firm value on income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Data were collected using the purposive sampling method and subsequently analyzed using linear regression for cross-sectional data. The study sample consisted of 60 companies, resulting in a total of 240 observations over a four-year period. Data processing was conducted using SPSS version 26. The results indicate that stock returns, proxied by the Dividend Payout Ratio (DPR), and management compensation, proxied by the bonus plan, do not have a positive effect on income smoothing. In contrast, firm value, proxied by the Price Earnings Ratio (PER), has a positive influence on a company's decision to engage in income smoothing practices.
creator: Lika T Siringoringo
creator: Siti Mutmainah
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

THE IMPACT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY ON MARKET VALUE THROUGH DIVIDEND POLICY: EMPIRICAL EVIDENCE FROM THE INDONESIA STOCK EXCHANGE (2021–2024)
type: item
description: This study is motivated by the inconsistency between internal financial performance and market valuation among firms listed on the Indonesia Stock Exchange, where financial indicators are not always interpreted uniformly by investors. The analysis aims to examine how liquidity, leverage, and profitability influence dividend policy and how these factors ultimately affect firm market value. A quantitative approach is applied using purposive sampling, resulting in 232 firm-year observations with consistent financial data during the 2021–2024 period. Liquidity, leverage, and profitability function as independent variables, dividend policy operates as a mediating variable, and market value is treated as the dependent variable. The relationships among variables are tested using multiple linear regression and path analysis to capture both direct and indirect effects. The findings reveal that profitability has a significant negative effect on dividend policy, indicating that firms with higher earnings tend to retain profits rather than distribute them. Profitability also demonstrates a significant positive influence on market value, suggesting that investors prioritize earning capacity as a key indicator of firm strength. Liquidity and leverage do not show significant effects on dividend policy. Dividend policy does not significantly affect market value and does not serve as a mediating variable. These results suggest that investors respond more strongly to fundamental financial performance than to dividend-related signals in evaluating firm value.
creator: Livia Pinkan Imara
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59168
type: item
title: PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATOR (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks KOMPAS100 Periode 2022-2024)
description: This study aims to examine and analyze the effect of carbon emission disclosure on firm financial performance, as well as to evaluate the potential moderating role of firm size in this relationship. The measurement of financial performance in this study is classified into two dimensions, namely accounting-based financial performance (Return on Assets/ROA) and market-based financial performance (Tobin’s Q). This study uses a quantitative approach with secondary data sourced from annual reports and sustainability reports. The research population includes companies listed on the Indonesia Stock Exchange (IDX) in the KOMPAS100 Index during the 2022–2024 period. The sampling technique used was purposive sampling, which resulted in a final sample of 59 non-financial companies with a total of 177 units of analysis. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) approach through EViews 14 software. The results indicate that carbon emission disclosure has a negative and significant effect on firm financial performance, both from an accounting (ROA) and market (Tobin’s Q) perspective. However, the moderation test results show that firm size significantly moderates and changes the direction of the effect to be positive.
creator: M. Sabbit Qolbi
creator: Muchamad Syafruddin
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Manufaktur yang Terdaftar di BEI tahun 2023-2024)
type: item
description: The purpose of this study is to explore the impact of audit characteristics on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2023 and 2024. In this study, audit characteristics are analyzed through Audit Fees, audit duration, and audit quality as independent variables, while Tax Avoidance is examined through the Effective Tax Rate (ETR) as the influencing variable. The data used are secondary data obtained from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method based on predetermined criteria. The study sample consisted of 20 manufacturing companies during the 2023–2024 period, resulting in 40 observations. The analytical method used was multiple linear regression analysis with the assistance of IBM SPSS Statistics 26. The study results indicate that Audit Fees have a significant negative impact on Tax Avoidance. Although audit duration also shows a negative relationship with Tax Avoidance, the effect is not significant and therefore does not influence Tax Avoidance. On the other hand, audit quality has a significant negative impact on Tax Avoidance. The analysis simultaneously shows that Audit Fees, audit duration, and audit quality all contribute to Tax Avoidance.
creator: Marsha Indra Ayu Ivana
creator: Herry Laksito
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

Analisis Pengaruh Thin Capitalization dan Transaksi Afiliasi terhadap Agresivitas Pajak (Studi pada Perusahaan Multinasional Sektor Manufaktur)
type: item
description: This study aims to analyze the effect of thin capitalization and related-party transactions on tax aggressiveness in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The background of this research is based on the financial complexity of multinational firms, which allows flexibility in managing financing structures and intra-group transactions, thereby increasing the potential for tax aggressiveness. Thin capitalization reflects a high proportion of debt relative to equity, while related-party transactions represent the intensity of economic relationships among affiliated entities within a corporate group. This research employs a quantitative approach using secondary data obtained from corporate financial statements. The sampling technique used is purposive sampling, resulting in 84 observations. Data analysis is conducted using multiple linear regression, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while thin capitalization is proxied by the debt-to-equity ratio, and related-party transactions are measured by the proportion of affiliated transactions to total sales. The results indicate that both partially and simultaneously, thin capitalization and related-party transactions significantly influence tax aggressiveness. These findings suggest that debt-based financing structures and the intensity of affiliated transactions play a crucial role in corporate tax planning strategies. This study contributes empirically to the taxation literature and provides insights for regulators in strengthening policies to monitor and control tax avoidance practices among multinational corporations in Indonesia.
creator: Marwah Multaraffi Muhammad
creator: Herry Laksito
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GREEN ACCOUNTING TERHADAP FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024)
type: item
description: The study aims to examine the impact of Corporate Social Responsibility (CSR) and green accounting on financial distress. The dependent variable in this study is financial distress, measured using the modified Altman Z-score. The independent variables used in this study are Corporate Social Responsibility (CSR), measured using the Global Reporting Initiative (GRI) 2021, and green accounting, measured using the PROPER rating. The population of this study is all manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2023-2024. The sampling method used in this study was purposive sampling, with a total sample size of 56 companies. The data used in this study are secondary data obtained from the annual reports and financial statements of the manufacturing companies. The analytical method used in this study is multiple linear regression. The results of this study show that Corporate Social Responsibility (CSR) has a significant negative effect on financial distress. However, green accounting has an insignificant positive effect on financial distress.
creator: Khansa Aira Meytasari
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59173
type: item
title: PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN, LEVERAGE, FINANCIAL DISTRESS, PROFITABILITAS, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP PENGUNGKAPAN HAL AUDIT UTAMA (Studi pada Perusahaan Non-Keuangan Terdaftar di Bursa Efek Indonesia Periode 2023-2024)
description: This study examines determinants of Key Audit Matters (KAM) disclosure in non-financial companies with high audit complexity listed on the Indonesia Stock Exchange (IDX) during 2023-2024, representing the initial phase of full implementation of OJK Regulation No. 30 of 2023. Using a quantitative explanatory approach with pooled cross-sectional design, the sample consists of 558 firm-year observations from industrial, basic materials, and consumer non-cyclicals sectors selected through total sampling. The dependent variable is measured by the absolute number of KAM disclosed in independent auditor reports. Data are analysed using Poisson regression with log link function and robust standard errors (HC3) to address underdispersion. Results indicate that firm size (SIZE) and firm complexity (COMP) positively and significantly affect KAM disclosure (p < 0.01), confirming agency theory predictions. Simultaneously, all independent variables significantly influence KAM disclosure (LR χ² = 12.77; p = 0.047). Leverage, financial distress, profitability, and auditor industry specialization show no significant partial effects. These findings suggest that structural firm characteristics particularly scale and operational complexity are the primary determinants of audit risk communication intensity through KAM during the early regulatory implementation phase in Indonesia.
creator: Muhammad Ahsan Makarim
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH ESG PERFORMANCE TERHADAP FINANCIAL DISTRESS RISK DENGAN PENGALAMAN LUAR NEGERI EKSEKUTIF SEBAGAI VARIABEL MODERASI
type: item
description: This study aims to examine the effect of ESG performance on financial distress risk, with executives’ foreign experience serving as a moderating variable. The study is motivated by the increasing importance of ESG implementation, particularly in the energy sector, which is characterized by high environmental exposure and financial risk, as well as the inconsistent findings of prior studies regarding the relationship between ESG and financial distress risk. In addition, empirical evidence on the moderating role of executive characteristics, especially foreign experience, remains limited. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Using purposive sampling, a total of 38 observations were obtained and analyzed through Moderated Regression Analysis (MRA) with EViews 12. The results reveal that ESG performance has a significant negative effect on financial distress risk, indicating that companies with higher ESG performance tend to have a lower likelihood of experiencing financial distress. However, executives’ foreign experience is not proven to strengthen the negative effect of ESG performance on financial distress risk. Although the moderating effect is statistically significant, its direction is contrary to the proposed hypothesis, suggesting that executives’ foreign experience weakens the effectiveness of ESG performance in reducing financial distress risk. These findings highlight the importance of ESG as a mechanism for enhancing corporate financial resilience while indicating that international executive experience does not necessarily increase the effectiveness of ESG implementation in mitigating financial distress risk.
creator: Abdillah Putra Dharmawan
creator: Agung Juliarto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
type: item
description: This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Financial performance is proxied by Return on Assets (ROA) and Return on Equity (ROE), while ESG disclosure is measured separately through environmental disclosure, social disclosure, and governance disclosure. This study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, Bloomberg, and the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 19 companies and 52 final observations after eliminating outliers. The data analysis method used is multiple linear regression with SPSS 29. The results indicate that environmental disclosure has no significant effect on ROA, but has a significant negative effect on ROE. Social disclosure has no significant effect on both ROA and ROE. Governance disclosure has a significant negative effect on ROA and ROE. These findings suggest that ESG disclosure in Indonesian energy sector companies has not yet been able to directly improve profitability. The results also indicate that sustainability disclosure may still be compliance-oriented and has not been fully integrated into operational strategies that generate short-term financial benefits.
creator: Adelia Naila Karisa
creator: Mutiara Tresna Parasetya
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59176
type: item
title: PENGARUH BIG DATA ANALYTICS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS KEPUTUSAN INVESTASI SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2024)
description: Big data analytics has become an important tool for organizations in processing large volumes of data to support strategic decision-making and improve organizational performance. This study aims to examine the effect of Big Data Analytics on firm value with investment decision quality as a mediating variable in banking sector companies listed on the Indonesia Stock Exchange during 2010–2024. This study employs panel data regression analysis using Big Data Analytics as the independent variable, firm value as the dependent variable, investment decision quality as the mediating variable, and non-performing loan as the control variable. The results show that Big Data Analytics has no effect on firm value, but it affects investment decision quality. In addition, investment decision quality has no effect on firm value and is unable to mediate the effect of Big Data Analytics on firm value.
creator: Adinda Sofia Layana Haryo Putri
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan BUMN dan BUMD yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)
type: item
description: This study examines the effect of audit committee characteristics, namely professional expertise, committee size, meeting frequency, and gender diversity, on audit quality in State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD) listed on the Indonesia Stock Exchange during 2020–2024. Audit quality is measured using audit fees and Big Four auditor affiliation as proxies. This study employs a quantitative approach using secondary data obtained from annual reports and financial statements. A total of 115 firm-year observations were selected through purposive sampling. Data were analyzed using multiple linear regression and logistic regression. The findings reveal that audit committee size has a positive and significant effect on audit quality measured by Big Four auditor affiliation, while audit committee meeting frequency positively and significantly affects audit quality measured by audit fees. However, professional expertise and gender diversity of the audit committee do not significantly influence audit quality. These results suggest that the effectiveness of audit committee oversight is more strongly reflected in committee size and meeting intensity than in other audit committee characteristics. The study contributes to the literature on corporate governance by providing evidence from BUMN and BUMD in Indonesia.
creator: Adinda Fahrani Annabila
creator: Muchamad Syafruddin
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP MANAJEMEN LABA DENGAN DEWAN KOMISARIS SEBAGAI MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024
type: item
description: This study aims to examine the effect of related party transactions on earnings management with board of commissioners characteristics as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The characteristics of the board of commissioners are proxied by independent commissioners and board size. This study employs agency theory as the underlying theoretical framework. The sample was selected using a purposive sampling method, resulting in 179 observations. The analytical method used in this study was panel data regression analysis with the Common Effect Model and moderated regression analysis. The results indicate that related party transactions have a significant negative effect on earnings management. Independent commissioners are not proven to moderate the effect of related party transactions on earnings management. Meanwhile, board size is proven to moderate the effect of related party transactions on earnings management with a negative direction, indicating that board size weakens the positive effect of related party transactions on earnings management. These findings suggest that the monitoring capacity of the board of commissioners plays an important role in limiting the potential use of related party transactions in earnings management practices.
creator: Aditiya Rizqi Febriansah
creator: Siti Mutmainah
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59179
type: item
title: PENGARUH ESG DISCLOSURE TERHADAP FIRM VALUE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan sektor Energy di Indonesia yang Tercatat di Bursa Efek Indonesia tahun 2021 – 2024)
description: Increasing attention to environmental, social, and governance ESG issues is encouraging companies to disclose desired information as a form of transparency to stakeholders. However, extent of ESG disclosure does not necessarily increase firm value if investors do not consider the information relevant. This study aims to analyze the effect of ESG disclosure on firm value, with media exposure as a mediating variable. This study employs a quantitative approach using secondary data obtained from Bloomberg and national media coverage of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 – 2024. The sampling size of 60 observations. Data analysis was conducted using panel data regression and the Sobel test to examine the mediating role of media exposure. The results indicate that ESG disclosure has a significant positive effect on media exposure but a significant negative effect on firm value. Meanwhile, media exposure has non-significant positive effect on firm value. Furthermore, media exposure is also unable to mediate the effect of ESG disclosure on firm value. These result indicate that ESG disclosure can increase media attention due to its informational value for stakeholders. However, this information has not been able to increase firm value because investors still prioritize financial information and view ESG disclosure as a cost. Furthermore, companies have not optimally utilized media as a communication tool. Overall, this study highlights that the influence of ESG disclosure on firm value is still influenced by investor perceptions and the effectiveness of the compant’s media.
creator: Agustin Rismawati
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PERAN FINTECH DALAM MEMODERASI PENGARUH PENGUNGKAPAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023
type: item
description: This study aims to obtain empirical evidence regarding the effect of financial risk disclosure on financial performance, as well as the moderating role of FinTech Adoption in banking companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using the purposive sampling method and consisted of 40 conventional commercial banks during the 2020–2023 period, resulting in a total of 160 observations. The research data were obtained from the annual reports of the banking companies. This study employed a quantitative method using multiple linear regression analysis and Moderated Regression Analysis (MRA). The independent variable in this study was financial risk disclosure, the dependent variable was financial performance, and FinTech Adoption served as the moderating variable. This study also used control variables, namely firm size, leverage, external regulation, and audit quality. The results indicate that financial risk disclosure does not have a significant effect on banks’ financial performance. FinTech Adoption was proven to significantly moderate the relationship between financial risk disclosure and financial performance with a negative direction, thereby weakening the relationship. Among the control variables, leverage has a negative and significant effect, while audit quality has a positive and significant effect on financial performance. These findings indicate that financial risk disclosure has not yet become a sufficiently strong factor in improving banks’ financial performance, while a high level of FinTech adoption may increase information complexity, exposure to new risks, and pressure on profitability, thereby reducing the effectiveness of risk disclosure in improving financial performance. This study provides empirical evidence regarding the moderating role of FinTech in the relationship between financial risk transparency and financial performance in Indonesia’s banking sector.
creator: Alexandra Christina Rattu
creator: Faisal Faisal
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59181
type: item
title: PENGARUH TONE AT THE TOP TERHADAP TEMUAN BERULANG DALAM LAPORAN HASIL PEMERIKSAAN BPK DENGAN EFEKTIVITAS TINDAK LANJUT REKOMENDASI SEBAGAI VARIABEL MEDIASI (Studi Kasus pada Pemerintah Daerah di Jawa Tengah yang Diperiksa oleh BPK)
description: This study aims to examine the effect of tone at the top on recurring findings in audit reports issued by the Audit Board of Indonesia (BPK). This study also investigates whether the effectiveness of audit recommendation follow-up acts as mediating variable in the relationship between tone at the top and recurring findings in BPK audit reports. The study employed a quantitative approach using secondary data obtained from local government financial audit reports of Central Java Province and the summary of semester audit results (IHPS) 1 and 2 for the 2021-2024 period. The sample selection was conducted using a purposive sampling method based on specific criteria, resulting in 99 observational data. The data were analyzed using multiple linear regression analysis, path analysis, and the Sobel Test. The results indicate that tone at the top has negative and significant effect on recurring findings, while the effectiveness of audit recommendation follow-up has a negative and significant effect on recuring findings. The mediation test results using the Sobel test show that the effectiveness of audit recommendation follow-up is able to mediate the relationship between tone at the top and recurring findings. This study demonstrates that tone at the top and the effectiveness of implementing audit recommendation follow-up play an important role in reducing recurring findings in local governments in Central Java.
creator: Alifin Prima Ranidya
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGGUNAAN MODEL ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING PADA PREDIKSI KEBANGKRUTAN – A SYSTEMATIC LITERATURE REVIEW
type: item
description: This study examines the use of Artificial Intelligence (AI) and Machine Learning (ML) in corporate bankruptcy prediction through a Systematic Literature Review (SLR). The review analyzes 30 Scopus-indexed articles published between 2021 and 2025. The findings show that bankruptcy prediction has shifted from traditional statistical models to more adaptive and accurate AI/ML approaches, with dominant models including Random Forest, Gradient Boosting, LightGBM, SVM, ANN, and DNN. The significant predictors include not only financial ratios but also non-financial factors such as corporate governance and financial reporting quality. The study also identifies key challenges, including imbalanced data, overfitting, feature selection, and limited interpretability, which can be addressed through data balancing, feature selection, and explainable AI techniques. Overall, AI and ML have strong potential to improve bankruptcy prediction effectiveness when supported by high-quality data and appropriate model selection.
creator: Annisa Putri Ramadhani
creator: Totok Dewayanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH PENGETAHUAN PERPAJAKAN, TAX MORALE, KEPERCAYAAN KEPADA PEMERINTAH, DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP TAX EVASION (Studi Kasus Wajib Pajak Orang Pribadi UMKM di Kabupaten Pemalang)
type: item
description: This study aims to analyze the influence of tax knowledge, tax morale, trust in the government, and tax information technology on tax evasion among individual taxpayers in micro, small, and medium enterprises (MSMEs) in Pemalang Regency. This study used the Theory of Planned Behavior approach. The variables which are used in this study consist of tax knowledge, tax morale, trust in government, tax information technology, and tax evasion. The sampling technique used was purposive sampling, utilizing data collection methods that combine online questionnaires via Google Forms and offline questionnaires using physical forms. The sample size was determined using the Hair et al. (2010) formula, amounting to 155 respondents. The research data was processed using multiple linear regression analysis with IBM SPSS 26 program. The results of this study found that tax knowledge, tax morale, and trust in government had a significant negative effect on tax evasion, while tax information technology did not have a significant effect on tax evasion.
creator: Aqilah Melani Putri
creator: Nur Cahyonowati
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PERAN KOMITE CSR DALAM MEMODERASI HUBUNGAN KARAKTERISTIK DEWAN DIREKSI TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2024)
type: item
description: This study examines the impact of board of directors’ characteristics-board size, diligence, diversity, and tenure on environmental disclosure, alongside the moderating role of the Corporate Social Responsibility (CSR) Committee. Integrating the Behavioral Theory of the Firm and Upper Echelons Theory, it investigates how internal governance drives sustainability transparency. Focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, a purposive sample of 48 companies (240 observations) was analyzed. Secondary data from annual reports, sustainability reports, and Bloomberg Terminal were tested using multiple linear regression and Moderated Regression Analysis (MRA) based on GRI 300 standards. The findings reveal that board diligence significantly and positively impacts environmental disclosure, while board tenure has a significant negative effect; board size and diversity show no effect. Furthermore, the CSR Committee fails to moderate these relationships, concluding that its establishment in Indonesian manufacturing firms remains largely symbolic (decoupling) for formal regulatory compliance.
creator: Azza Rosyadi Zarkani
creator: Faisal Faisal
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN KETEPATAN WAKTU TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY (Studi Kasus pada Rumah Sakit Umum Daerah Rantauprapat)
type: item
description: This study aims to examine the influence of accountability, transparency, and timeliness on value for money-based budget performance at Rantauprapat Regional General Hospital (RSUD Rantauprapat). Using a quantitative approach, this study involved 42 employees from the finance and planning divisions as participants through a saturated sampling technique. A questionnaire instrument was used to collect primary data, which was then analyzed using multiple linear regression after passing the stages of validity testing, reliability testing, and classical assumption checks. This study is grounded in stewardship theory, which positions hospital management as stewards responsible for managing public funds for the benefit of society. The findings prove that accountability, transparency, and timeliness, both individually (partially) and simultaneously, have a significant positive impact on the budget performance of RSUD Rantauprapat within the value for money framework. This confirms that strengthening the accountability system, transparency of budget data, and disciplined adherence to reporting deadlines will encourage the creation of more economical, efficient, and effective hospital financial management. This research is expected to enrich the literature on public sector accounting while serving as strategic input for the board of directors of RSUD and local governments in optimizing financial governance and minimizing potential budget leakages.
creator: Fathan Aulia Siregar
creator: Haryanto Haryanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

Pengaruh Twitter Sentiment, Reputasi Underwriter, dan Karakteristik Perusahaan terhadap Underpricing IPO: Studi Empiris pada Perusahaan IPO di Bursa Efek Indonesia Periode 2023–2025
type: item
description: This study aims to examine the effect of Twitter sentiment, underwriter reputation, and firm characteristics on IPO underpricing in companies listed on the Indonesia Stock Exchange during the 2023–2025 period. Firm characteristics in this study are proxied by firm age, firm size, and profitability. This research is based on the Efficient Market Hypothesis, which explains that stock prices reflect the information available in the market. This study uses a quantitative approach with secondary data obtained from Refinitiv Terminal, Twitter, and company prospectuses. The sample was selected using purposive sampling, resulting in 143 IPO companies that met the research criteria. Twitter sentiment was measured using a lexicon-based sentiment analysis approach, while underpricing was measured based on the difference between the first-day closing price and the offering price. The data were analyzed using multiple linear regression with SPSS. The results show that Twitter sentiment has a negative and significant effect on IPO underpricing. This finding indicates that higher positive sentiment on Twitter tends to reduce the level of underpricing, as information circulating on social media may help investors assess IPO companies more objectively and support market efficiency in reflecting public information. Meanwhile, underwriter reputation has a negative but insignificant effect on underpricing. Firm age, firm size, and profitability have positive but insignificant effects on underpricing. Simultaneously, Twitter sentiment, underwriter reputation, and firm characteristics have a significant effect on IPO underpricing.
creator: Hafiz Putra Kiyoma
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59236
type: item
title: PENGARUH ARTIFICIAL INTELLIGENCE (AI) DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Consumer Goods Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: This study aims to examine the effect of AI disclosure on firm value in non cyclical consumer goods companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Furthermore, this study examines the role of financial performance as a mediating variable in the relationship between AI disclosure and firm value. This is conducted amidst the increasing adoption of AI as a strategic capability that has the potential to influence market perceptions of firm value. The study employed a quantitative approach with secondary data sourced from annual reports and financial reports on the official IDX and Bloomberg websites. The sample was selected using a purposive sampling method, resulting in 66 companies with a total of 198 observations over the three-year study period. AI disclosure was measured using content analysis-based AI Frequency Disclosure (AIFREC), firm value was measured using Tobin's Q, and financial performance was proxied by Return on Assets (ROA). Hypotheses were tested using panel data regression analysis and Aroian's mediation test. The results of the study indicate that AI disclosure has a negative and insignificant effect on both firm value and financial performance. While financial performance has a positive and significant effect on firm value, it fails to mediate the relationship between AI disclosure and firm value. This indicates that the market does not yet consider AI disclosure a credible signal without concrete evidence of company performance. Therefore, AI disclosure will be more meaningful to the market if supported by financial performance that reflects the effectiveness of AI implementation in company operations.
creator: Maharani Saskia Putri
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

Pengaruh Internal Corporate Governance Mechanisms dan Eksternal Audit Quality terhadap Audit Report Lag di Indonesia
type: item
description: This study aims to examine the effect of corporate governance characteristics and other related factors on audit report lag in non-financial companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 Index during the 2022–2024 period. Audit report lag refers to the period between a company's fiscal year-end and the issuance date of the independent auditor’s report. Timely submission of audited financial statements is an important aspect in maintaining the relevance and quality of financial information for stakeholders. The independent variables employed in this study include audit committee size, audit committee independence, audit committee expertise, audit committee diligence, board of commissioners size, board of commissioners independence, board of commissioners diligence, external auditor reputation, firm size, profitability, gender diversity of the board of commissioners, and the Covid-19 pandemic. The sample was selected using a purposive sampling method. Of the initial 135 observations, 24 observations were excluded because they did not meet the research criteria, resulting in a final sample of 111 observations. Hypothesis testing was conducted using multiple linear regression analysis. The results indicate that audit committee independence, board of commissioners size, and external auditor reputation have a negative and significant effect on audit report lag. These findings suggest that higher audit committee independence, larger board size, and higher external auditor reputation are associated with shorter audit report lag. Meanwhile, audit committee size, audit committee expertise, audit committee diligence, board of commissioners independence, and board of commissioners diligence do not have a significant effect on audit report lag. The findings imply that the effectiveness of corporate oversight in accelerating the audit completion process is more strongly influenced by audit committee independence, the supervisory capacity of the b…
creator: Irvandika Rheza Dhevanda
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

DETERMINAN UNDERPRICING INITIAL PUBLIC OFFERING (IPO): FAKTOR FUNDAMENTAL, PASAR, DAN INSTITUS – A SYSTEMATIC LITERATURE REVIEW
type: item
description: IPO underpricing refers to a condition where the initial offering price is lower than the first-day closing price in the secondary market. This phenomenon is important because it relates to fundraising efficiency, pricing accuracy, and information asymmetry between issuers and investors. This study aims to identify and synthesize the determinants of IPO underpricing based on fundamental, market, and institutional factors. This research employs a Systematic Literature Review (SLR) method using Scopus-indexed journal articles published between 2020 and 2025. From an initial 792 articles, 30 eligible studies were selected through identification, screening, and relevance analysis. The findings indicate that IPO underpricing is influenced by the interaction of multiple factors. Fundamental factors, such as firm size, profitability, leverage, and firm age, affect investors’ risk perceptions. Market factors, including hot market conditions, investor sentiment, and market volatility, shape market expectations and initial returns. Institutional factors, such as corporate governance, ownership structure, underwriter reputation, and political connections, also play important roles as certification mechanisms. Overall, IPO underpricing should be understood as a multidimensional phenomenon shaped by firms’ internal conditions, market dynamics, and institutional quality. This study contributes by providing an integrated and structured synthesis of recent empirical findings on IPO underpricing.
creator: Muhammad Razan
creator: Totok Dewayanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH ESG, KINERJA KEUANGAN, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
type: item
description: This study aims to examine the effect of Environmental, Social, and Governance (ESG), financial performance, leverage, liquidity, and firm size on firm value in Indonesia. Firm value reflects investors’ perceptions of a company’s success, which is generally associated with stock prices and overall company performance. These perceptions are influenced by various factors, including non-financial aspects such as ESG as well as financial factors such as profitability, capital structure, liquidity, and firm size, making it important to analyze them empirically. This study employs a documentation method using secondary data obtained from companies’ financial statements. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Based on purposive sampling criteria, a total of 118 firm-year observations were selected. The data analysis technique applied in this study is panel data regression. The results show that financial performance and leverage have a positive effect on firm value. Meanwhile, Environmental, Social, and Governance (ESG), liquidity, and firm size do not have a significant effect on firm value. These findings indicate that investors tend to place greater emphasis on financial performance and capital structure rather than other factors in assessing firm value.
creator: Meilani Sinaga
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH AUDIT TENURE DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG PADA SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Tahun 2020 – 2023)
type: item
description: This study aims to analyze the effect of audit tenure and profitability on audit report lag in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The independent variables used are audit tenure (measured by a dummy variable) and profitability (proxied by Return on Assets). This study also includes firm size and pandemic conditions as control variables. The sampling method used was purposive sampling, resulting in 280 observations from 73 companies after the exclusion of outliers. Data analysis was performed using panel data regression with the Fixed Effect Model (FEM) and Panel-Corrected Standard Errors (PCSE) estimation to address heteroscedasticity and autocorrelation issues. The results show that simultaneously, audit tenure, profitability, firm size, and pandemic conditions significantly affect audit report lag. Partially, profitability has a significant negative effect on audit report lag, indicating that companies with high financial performance tend to accelerate the publication of audited financial statements to mitigate information asymmetry in accordance with agency theory. Conversely, audit tenure is not proven to have a significant effect on audit report lag. Additional tests (t-test) show a significant difference in audit duration between the pandemic and post-pandemic periods, where audit duration actually increased in the pandemic period.
creator: Muhammad Irfan Nugraha
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59242
type: item
title: PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: This study aims to examine the effect of earnings management proxied by absolute discretionary accruals (DA), transfer pricing proxied by related party transactions (RPT), and tax avoidance proxied by effective tax rate (ETR), with political connection serving as a moderating variable. This research sample consists of secondary data from basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, selected using the purposive sampling method. Data analysis was conducted using a quantitative approach through multiple linear regression and moderated regression analysis (MRA) assisted by IBM SPSS Statistics 25 software. The results indicate that earnings management does not have a significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Meanwhile, political connection is unable to moderate the relationship between earnings management and tax avoidance, as well as the relationship between transfer pricing and tax avoidance.
creator: Dewi Ratri Rahmawati
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59244
type: item
title: PENGARUH ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024)
description: This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on firm value, the effect of ESG Disclosure on financial performance, the effect of financial performance on firm value, and the mediating role of financial performance in the relationship between ESG Disclosure and firm value. Firm value is proxied by Tobin's Q, financial performance is proxied by return on assets (ROA), and ESG Disclosure is measured using Bloomberg ESG Disclosure Score. This study uses secondary data from Bloomberg Terminal, annual reports, and financial statements of non-financial companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample was selected using purposive sampling and consisted of 148 companies with 436 firm-year observations based on a time-lag scheme. Hypotheses were tested using multiple linear regression and PROCESS Macro Model 4 with 5,000 bootstrap samples through SPSS 27. The results show that ESG Disclosure has no significant direct effect on firm value. ESG Disclosure has a positive and significant effect on financial performance, and financial performance has a positive and significant effect on firm value. Furthermore, financial performance fully mediates the relationship between ESG Disclosure and firm value. These findings indicate that the benefits of ESG Disclosure are more visible when reflected in financial performance before being appreciated by the market.
creator: Arfina Devinta
creator: Siti Mutmainah
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

SYSTEMATIC LITERATURE REVIEW : PENERAPAN ARTIFICIAL INTELLIGENCE DAN PEMANFAATAN PENGUNGKAPAN LAPORAN KEUANGAN DALAM MEMPREDIKSI HARGA SAHAM
type: item
description: This study aims to identity the roles and patterns emerging g from previously published research that has had a significant impact on stock price prediction using artificial intelligence. The focus of this study is directed toward literature that examines the contribution of artificial intelligence to stock price forecasting, as well as mapping the extent to which artificial intelligence utilizes financial report disclosures as an information source in the prediction process. The Systematic Literature Review (SLR) method is employed to analyze various articles published in academic journals within the ScienceDirect database. The selected articles consist of publications from 2015 to 2025 that were filtered using specific keywords. This study reviews articles that apply artificial intelligence, machine learning, or deep learning in stock price prediction. In addition, ChatPDF and ChatGPT are used as supporting tools during the literature review process, and VOSviewer is utilized for bibliometric analysis. The results reveal a variety of roles and patterns in the use of artificial intelligence for stock price prediction based on different input approaches, including technical analysis, fundamental analysis, sentiment analysis, and other findings. The outcomes of this study are expected to provide meaningful benefits and significant contributions by enhancing knowledge and enriching the literature related to the application of artificial intelligence in stock market prediction.
creator: Andila Fani Diah Eka Wardani
creator: Dwi Cahyo Utomo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

THE INFLUENCE OF INTERNAL CONTROLS, ETHICS, FINANCIAL PRESSURE, AND INDEPENDENT COMMISSIONERS ON FINANCIAL STATEMENT FRAUD
type: item
description: This study examines the effects of internal control systems, corporate code of ethics implementation, financial pressure, and the proportion of independent commissioners on financial statement fraud. Using a quantitative approach, secondary data were collected from annual reports of financial sector companies listed on the Indonesia Stock Exchange during 2021–2023. The sample was selected using purposive sampling, and the data were analyzed through multiple linear regression with SPSS 26. The results indicate that internal control systems, corporate code of ethics implementation, and the proportion of independent commissioners have significant negative effects on financial statement fraud, suggesting that stronger governance mechanisms reduce the likelihood of fraudulent financial reporting. In contrast, financial pressure has a significant positive effect on financial statement fraud, indicating that firms experiencing greater financial pressure are more likely to engage in fraudulent reporting practices.
creator: Muhammad Rizky
creator: Anis Chariri
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59249
type: item
title: PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), GREEN INNOVATION, DAN REPUTASI PERUSAHAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: This study aims to examine the effects of Corporate Social Responsibility (CSR), Green Innovation, and Corporate Reputation on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. This study is grounded in stakeholder theory. The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used in selecting the research sample, resulting in 195 research samples for three consecutive years (2022–2024). The results of the analysis indicate that Corporate Social Responsibility does not have a significant direct effect on Financial Performance. Meanwhile, Green Innovation has a positive and significant effect on Financial Performance, and Corporate Reputation also has a positive and significant effect on Financial Performance.
creator: Naia Fitrah Alia
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

CSR DAN LEVERAGE: PERAN MODERASI DARI INVESTOR ATTENTION DAN STOCK LIQUIDITY
type: item
description: This study examines the effect of Corporate Social Responsibility (CSR) performance on corporate leverage and the moderating role of investor attention and stock liquidity in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using secondary data from annual reports and ESG scores obtained from Bloomberg, this research applies purposive sampling and obtains 270 observations. Leverage is measured by the debt to asset ratio, CSR performance is measured using ESG scores, investor attention is proxied by institutional ownership, and stock liquidity is measured by turnover volume. The data are analyzed using multiple linear regression and moderated regression analysis. The results show that CSR has a positive and significant effect on corporate leverage, indicating that companies with higher CSR performance tend to have higher leverage levels, although this finding is not consistent with the proposed hypothesis. In addition, investor attention and stock liquidity are unable to moderate the relationship between CSR and leverage, suggesting that higher investor attention and stock trading activity do not directly influence the relationship between CSR performance and corporate capital structure decisions.
creator: Safira Nur Izzaty
creator: Agung Juliarto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH AUDIT TENURE, ROTASI AUDIT, AUDIT FEE, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
type: item
description: This study analyze the effects of audit tenure, audit rotation, audit fee, and audit delay on audit quality for companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study refers to agency theory. The population for this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used to select the research sample, resulting in 294 research samples for three consecutive years (2022–2024). The data used are secondary data obtained from the financial statements and independent auditor reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using multiple linear regression with SPSS 30 software. The results of the analysis indicate that audit tenure and audit delay have a negative and significant effect on audit quality, while audit rotation and audit fee have a positive and significant effect on audit quality.
creator: Rini Hafiztri
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59252
type: item
title: PENGARUH HUBUNGAN MODAL BANK TERHADAP PENCIPTAAN LIKUDITAS DENGAN TINGKAT LIKUIDITAS DAN RISIKO POLITIK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Shanghai Stock Exchange dan Tokyo Stock Exhange pada Tahun 2019-2024)
description: The research aims to examine the effect of the relationship between bank capital and liquidity creation, with liquidity levels and political risk acting as moderating variables. The dependent variable in this research is liquidity creation, the independent variable is bank capital, and the moderating variables are liquidity levels and political risk. There are six control variables in this research, namely return on assets, bank efficiency, bank risk, bank size, GDP growth, and inflation rate. The research utilises secondary data from company annual reports that were published in Bloomberg Terminal. Using purposive sampling, 192 samples were obtained comprising the banking sector listed on the Shanghai Stock Exchange and the Tokyo Stock Exchange from 2019 to 2024. The research uses Two-Stage Least Squares (2SLS) analysis and instrumental variables. The results of this study shows that bank capital has a negative effect on liquidity creation, though this is not statistically significant. Furthermore, it was found that liquidity levels negatively moderates and political risk positively moderates the effect of bank capital on liquidity creation.
creator: Nanda Fauziyah Qothrunnada
creator: Muchamad Syafruddin
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59253
type: item
title: PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia pada Tahun 2022-2024)
description: This study aims to test the influence of good corporate governance such as audit committee size, audit committee expertise, as well as auditor industry specialization and firm size on audit report lag, with audit quality as a moderating variable. The dependent variable in this study is audit report lag, while the independent variables in this study are audit committee size, audit committee expertise, and auditor industry specialization. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2022-2024. A total of 360 samples were taken using the purposive sampling method with predetermined criteria. The data analysis method used is Moderated Regression Analysis (MRA) as a method to analyze independent and dependent variable, as well as moderating variable. The results of the study show that audit committee expertise and company size have a significant positive effect on audit report lag, while audit committee size and auditor industry specialization does not have a significant effect on audit report lag. Audit quality was found to moderate the effect of auditor industry specialization on audit report lag negatively or weakens the relationship between the two variables, while audit quality does not moderate the relationship between audit committee size, audit committee expertise, and company size towards audit report lag.
creator: Salwa Salsabila Nurman
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59254
type: item
title: PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN DIREKTUR WANITA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: Taxes are the primary source of state revenue and play a crucial role in supporting development and public welfare. However, tax revenue in Indonesia has not yet been optimal due to the presence of corporate tax avoidance practices, where taxes are perceived as a burden that reduces profits. This study examines the factors influencing tax avoidance through corporate social responsibility and the role of women directors in moderating this relationship. This research employs a quantitative approach using panel data regression, analyzed with EViews 13 software. The sampling technique used is purposive sampling, resulting in a total sample of 51 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The findings indicate that corporate social responsibility has a negative effect on corporate tax avoidance. This suggests that companies with higher levels of social responsibility tend to be more compliant with tax obligations. However, the role of women directors does not show a significant effect in moderating the negative relationship between corporate social responsibility and corporate tax avoidance.
creator: Triyanti Maria Natalia Siregar
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

ANALISIS PENGARUH CASH FLOW, FIRM SIZE, FINANCIAL LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN
type: item
description: The influence of various factors on financial performance is a crucial issue for companies as well as their stakeholders. This is because optimal financial performance not only ensures the continuity of operational activities but also enhances investor confidence, strengthens market position, and serves as a basis for making strategic decisions in the future. This study aims to examine the relationship between cash flow, firm size, leverage, and corporate governance mechanisms—represented by board size, audit committee meeting frequency, and board duality—on financial performance, as proxied by Return on Assets (ROA). The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using purposive sampling, resulting in 274 observations from 70 companies. The data used were secondary data obtained from audited financial statements and annual reports. The findings indicate that cash flow has a positive and significant effect on ROA, firm size has a positive and significant effect on ROA, financial leverage has a negative and significant effect on ROA, and board size has a negative and significant effect on ROA. Meanwhile, audit committee meeting frequency and board duality have positive but insignificant effects on ROA.
creator: Titi Indati Ahmariah
creator: Nur Cahyonowati
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH GENDER CEO TERHADAP DATA BREACH RISK DENGAN IT GOVERNANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2024)
type: item
description: This study aims to examine the effect of CEO Gender on data breach risk with IT Governance as a mediating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The increasing incidence of data breaches in the Indonesian banking sector indicates that data breach mitigation is influenced not only by technological factors but also by decision-making characteristics at the top management level. This study employs a quantitative approach using secondary data from banking companies listed on the Indonesia Stock Exchange during 2021–2024. Data were analyzed using panel data regression with the Panel EGLS Cross-section Random Effects method, while mediation analysis was conducted using the Baron and Kenny procedure and the Sobel test. The results show that CEO Gender does not have a significant direct effect on data breach risk. However, IT Governance significantly mediates the relationship between CEO Gender and data breach risk. The mediation is classified as full mediation, indicating that the influence of CEO Gender on data breach risk operates through the IT Governance mechanism. These findings highlight the importance of strengthening IT Governance as a key strategy for mitigating data breach risk in the Indonesian banking sector.
creator: Viola Cahya Maheswari
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH TEMUAN AUDIT, OPINI AUDIT, DAN TRANSPARANSI TERHADAP TINGKAT INTEGRITAS: STUDI EMPIRIS PADA PEMERINTAH DAERAH DI PROVINSI BANTEN BERDASARKAN HASIL SURVEI PENILAIAN INTEGRITAS KPK
type: item
description: This study aims to examine the effect of audit findings, audit opinions, and transparency on the level of integrity in local governments in Banten Province. The population in this study consists of all local governments in Banten Province during the 2021–2024 period. The sampling method used is saturated sampling with a total of 32 observations. The data used are secondary data obtained from BPK audit reports, official local government websites, and the Corruption Eradication Commission’s Integrity Assessment Survey (SPI). The analytical method used in this study is multiple linear regression analysis. The results show that audit findings, audit opinions, and transparency do not have a significant effect on the integrity level of local governments in Banten Province. These findings indicate that the achievement of good audit opinions and the implementation of transparency have not fully reflected the integrity of local governments.
creator: Vizka Verdani Sudarmadi
creator: Haryanto Haryanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH KAPABILITAS KETUA KOMISARIS DAN DIREKTUR UTAMA TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DENGAN KONTROL KELUARGA SEBAGAI VARIABEL MODERASI
type: item
description: This research aims to examine the effect of Chairman and Chief Executive Officer (CEO) capability on ESG disclosure, with family control as a moderating variable in family firms listed on the Indonesia Stock Exchange during the period 2020-2023. Based on Agency Theory, this study employed purposive sampling and selected 20 family firms, resulting in 80 observations tested using Moderated Regression Analysis (MRA). Leadership capability was measured through a four-dimensional composite index, family control was measured through three dimensions, and ESG disclosure was measured using 85 GRI Standards indicators. The results indicate that Chairman capability has a significant positive effect on ESG disclosure, while CEO capability does not have a significant effect. Family control is proven to weaken the positive effect of Chairman capability on ESG disclosure, but does not significantly moderate the relationship between CEO capability and ESG disclosure.
creator: Khayla Diani Putri
creator: Mutiara Tresna Parasetya
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
type: item
description: This study aims to test the effect of profitability, leverage, and company size on Corporate Social Responsibility disclosure. The variables used in the test are profitability, leverage, and company size as independent variables, with Corporate Social Responsibility disclosure as the dependent variable. The population in this study were manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange in 2020-2023. Sampling using the sensus sampling method with certain criteria resulted in 176 observation data for 4 years of research (2020-2023). The data analysis method used in this study is multiple linear regression analysis. The results of the study indicate that profitability has a positive effect on CSR disclosure, while leverage has no effect on CSR disclosure. Furthermore, company size doesn’t prove positive effect on CSR disclosure.
creator: Triyana Triyana
creator: Indira Januarti
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59262
type: item
title: PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL MEDIASI DAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Indonesia yang Terdaftar di BEI Periode 2021–2024)
description: This study aims to examine the effect of corporate social responsibility on earnings management, with accounting conservatism as a mediating variable and corporate governance as a moderating variable, in non-financial companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Corporate social responsibility is measured using the Bloomberg Environmental Disclosure Score and Bloomberg Social Disclosure Score, earnings management is measured using the absolute value of discretionary accruals, accounting conservatism is measured using the Givoly and Hayn model, and corporate governance is measured using the Bloomberg Governance Score. The research sample was selected using purposive sampling, resulting in 505 observations. The data were analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM) with SmartPLS 3. The results show that corporate social responsibility has a negative and significant effect on earnings management. However, corporate social responsibility does not have a significant effect on accounting conservatism, and accounting conservatism does not have a significant effect on earnings management. Furthermore, corporate governance is proven to moderate the relationship between accounting conservatism and earnings management. Meanwhile, accounting conservatism is unable to mediate the effect of corporate social responsibility on earnings management. These findings indicate that corporate social responsibility disclosure directly contributes to reducing earnings management practices, but not through accounting conservatism as a mediating mechanism.
creator: Hanif Naufal Mokoputra
creator: Dwi Ratmono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

FIRM SIZE, COST OF CAPITAL, AND FIRM PERFORMANCE: THE MEDIATING ROLE OF OPERATIONAL EFFICIENCY IN NON-FINANCIAL COMPANIES LISTED ON IDX
type: item
description: This research aims to investigate the complex interplay between organizational scale, financing costs, and corporate outcomes through the lens of internal productivity. The study examines the influence of firm size and cost of capital on firm performance, specifically analyzing the mediating role of operational efficiency within non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. Employing a quantitative approach, the investigation utilizes a purposive sampling method to select 61 companies, resulting in 183 observations over the three-year period. Data analysis is conducted using path analysis through the Fixed Effect Model (FEM), determined as the most appropriate estimation method after rigorous diagnostic testing, including the Chow and Hausman tests. The empirical findings indicate that firm size exerts a significant positive impact on firm performance, suggesting that larger enterprises benefit from superior resource configurations and economies of scale. However, the study reveals that cost of capital does not significantly affect operational efficiency. Furthermore, operational efficiency is found to have a negligible impact on firm performance within this specific temporal and industrial framework. Consequently, the results demonstrate that operational efficiency fails to act as a mediating variable between financial inputs and corporate performance. These findings highlight that for non-financial firms in Indonesia, market valuation as measured by Tobin’s Q is driven more directly by asset scale than by the optimization of internal operational ratios.
creator: Khansaki Soullina Azzahra
creator: Anis Chariri
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

Pengaruh Akuntabilitas, Transparansi, dan Pengendalian Internal Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah: Studi Empiris pada Pemerintah Kota Batam
type: item
description: Penelitian ini menguji pengaruh akuntabilitas, transparansi, dan pengendalian internal pengelolaan keuangan daerah terhadap kinerja Pemerintah Kota Batam. Populasi penelitian terdiri dari 22 Organisasi Perangkat Daerah (OPD) dan 12 kecamatan di Kota Batam. Dengan menggunakan metode sensus, penelitian ini melibatkan 33 responden yang terdiri dari kepala OPD dan kepala kecamatan. Data primer dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda setelah melalui uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, dan pengendalian internal masing-masing memiliki pengaruh positif dan signifikan terhadap kinerja pemerintah, baik secara parsial maupun simultan, dengan model menjelaskan 64,4% variasi kinerja. Temuan ini menunjukkan bahwa tingkat akuntabilitas dan transparansi yang lebih tinggi, disertai dengan sistem pengendalian internal yang lebih kuat, secara langsung meningkatkan kinerja pemerintah daerah. Penelitian ini berkontribusi terhadap pengembangan akuntansi sektor publik dan berfungsi sebagai alat evaluasi bagi pemerintah daerah untuk memperkuat tata kelola keuangan dan mencegah penyimpangan anggaran.
creator: Muhammad Faiz Fahmi
creator: Haryanto Haryanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

Pengaruh Chief Executive Officer (CEO) Gender dan Independensi Dewan Komisaris Terhadap Earnings per Share (EPS) Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2025
type: item
description: This study aims to examine the effect of CEO gender and board independence on corporate financial performance, measured by Earnings per Share (EPS). The study utilizes data from manufacturing companies listed on the Indonesia Stock Exchange, comprising a total of 504 observations. Panel data regression analysis is employed to investigate the relationship between corporate governance characteristics and financial performance. The results indicate that CEO gender has a negative and significant effect on EPS, suggesting that firms led by female CEOs tend to exhibit lower EPS compared to those led by male CEOs. Furthermore, board independence is also found to have a negative and significant effect on EPS. These findings imply that an increase in the proportion of independent commissioners does not necessarily enhance a firm's earnings per share. The results support the Upper Echelons Theory, which posits that executives’ characteristics and corporate governance mechanisms influence strategic decision-making processes and organizational outcomes. This study provides practical implications for companies and stakeholders in understanding the effectiveness of leadership structure and corporate governance mechanisms in improving financial performance.
creator: Muhammad Fakhri Saputra
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

THE EFFECT OF ESG PERFORMANCE ON MARKET VALUE WITH CSR COMMITTEE AS A MODERATING VARIABLE (Evidence from Companies Listed on the Indonesia Stock Exchange, 2020-2024)
type: item
description: This study examines the effect of Environmental, Social, and Governance (ESG) performance on market value and the moderating role of the Corporate Social Responsibility (CSR) Committee in companies listed on the Indonesia Stock Exchange during 2020-2024. Two ESG measurement approaches are applied to address concerns about ESG rating divergence: standardized ESG Scores obtained from Refinitiv and ESG content analysis based on the Global Reporting Initiative Standards. Purposive sampling produced 375 firm-year observations for the Refinitiv model and 465 firm-year observations for the disclosure-based model. Both models were estimated using panel data regression and the Fixed Effect Model. The results show that Refinitiv ESG Scores have a significant negative effect on market value, whereas GRI-based ESG content analysis has no significant effect. The CSR Committee has no significant moderating effect in either model. In the disclosure-based model, the committee has a negative direct association with market value, while profitability is positively associated with market value. These findings indicate that ESG performance has not yet become a consistent determinant of valuation in the Indonesian capital market. They also provide evidence that differences in ESG measurement can produce different empirical conclusions and that the formal existence of a CSR Committee does not necessarily increase the value relevance of ESG performance.
creator: Muhammad Maliq Akeem
creator: Dwi Ratmono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59267
type: item
title: ANALISIS NILAI INTRINSIK PERUSAHAAN DENGAN MODEL VALUASI DISCOUNTED CASH FLOW (DCF): PERAN PROFITABILITAS DAN LEVERAGE DALAM PEMBENTUKAN FREE CASH FLOW (Studi Kasus pada Perusahaan Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024)
description: This study aims to analyze the effect of profitability and leverage on the formation of Free cash flow to Equity (FCFE) and its implications for intrinsic firm value using the Discounted Cash Flow (DCF) valuation approach. The study employs a purposive sampling technique with secondary data obtained from the financial statements of three coal mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period, namely PT Bayan Resources Tbk (BYAN), PT Indo Tambangraya Megah Tbk (ITMG), and PT Bukit Asam Tbk (PTBA). The analysis uses the FCFE-based DCF valuation method through financial statement projections, cash flow estimation, terminal value calculation, and sensitivity analysis under best case, base case, and worst case scenarios. The study examines changes in profitability through variations in cost of goods sold relative to sales and changes in leverage through adjustments in the company’s funding structure. Sensitivity analysis is applied to evaluate the impact of these changes on FCFE generation and intrinsic firm value. The results indicate that profitability has a positive and significant impact on FCFE and intrinsic firm value, whereas lower profitability reduces both FCFE and firm value. In contrast, leverage shows a relatively limited effect on FCFE and intrinsic firm value under moderate conditions. These findings suggest that profitability is a more dominant factor than leverage in determining a company’s ability to generate cash flow and create intrinsic value.
creator: Mumtaz Mahal
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59268
type: item
title: PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP INOVASI HIJAU PERUSAHAAN DENGAN MODERASI TINGKAT KEPATUHAN PERUSAHAAN TERHADAP REGULASI PEMERINTAH DAN KOMITE ESG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2024)
description: This study examines the effect of Environmental, Social, and Governance (ESG) performance on corporate green innovation and investigates the moderating roles of government regulation compliance and ESG committees in manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach and purposive sampling, data were collected from annual reports, sustainability reports, and financial reports. Green innovation was measured using Green Product Innovation (GPI) and Green Process Innovation (GPR). The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results show that ESG performance positively and significantly affects corporate green innovation, indicating that better ESG practices encourage sustainability-oriented innovation. Furthermore, compliance with government regulations negatively moderates the relationship between ESG performance and green innovation. However, ESG committees do not significantly moderate the relationship. These findings suggest that ESG implementation plays an important role in promoting green innovation, while the effectiveness of regulatory compliance and ESG committees in strengthening this relationship remains limited.
creator: Nabila Nur Afiifah
creator: Dwi Ratmono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP KINERJA KEUANGAN DENGAN JENIS INDUSTRI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
type: item
description: This study aims to examine the effect of carbon emission disclosure on corporate financial performance, with industry type and firm size as moderating variables. Carbon emission disclosure is measured using content analysis based on the carbon emission disclosure index, while corporate financial performance is measured using Return on Assets (ROA). The moderating variables in this study are industry type, measured using a dummy variable, and firm size, measured by the natural logarithm of total assets. In addition, leverage is employed as a control variable. The population of this study consists of energy sector and technology sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used is purposive sampling, resulting in 85 companies with a total of 255 firm-year observations. The data analysis method used in this study is multiple linear regression analysis with the Moderated Regression Analysis (MRA) approach through IBM SPSS Statistics. The results indicate that carbon emission disclosure has a positive and significant effect on corporate financial performance. Industry type moderates the relationship between carbon emission disclosure and financial performance; however, the moderating effect is negative, indicating that industry type weakens the positive effect of carbon emission disclosure on corporate financial performance. Meanwhile, firm size is unable to moderate the relationship between carbon emission disclosure and corporate financial performance.
creator: Naila Imara
creator: Agung Juliarto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN GREEN ACCOUNTING TERHADAP RISIKO FINANCIAL DISTRESS
type: item
description: This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure practices and green accounting on corporate financial distress. The independent variables in this study consist of environmental disclosure, social disclosure, governance disclosure, and green accounting, while financial distress is used as the dependent variable. The research sample comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique employed is purposive sampling based on predetermined criteria, resulting in a total of 100 samples. The data analysis method used in this study is multiple linear regression analysis. The results show that environmental disclosure and social disclosure have a negative and significant effect on financial distress. Meanwhile, governance disclosure and green accounting have a positive and significant effect on financial distress.
creator: Naila Rif’ah Amelia
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59286
type: item
title: PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP INDIKASI ADANYA KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024)
description: This study aims to examine the influence of Leverage, Profitability, and Liquidity on Indications of Financial Statement Fraud of manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. This study refers to fraud triangle theory. The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used in selecting the research sample, resulting in 430 research samples for three consecutive years (2022-2024). The analysis results show that Leverage have a positive and significant effect on Indications of Financial Statement Fraud, and Profitability also has a positive and significant effect on Indications of Financial Statement Fraud. Additionally, it was found that Liquidity do not have a significant direct effect on Indications of Financial Statement Fraud.
creator: Natasya Kayla Najla
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH KINERJA ESG TERHADAP BIAYA UTANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di BEI Tahun 2018-2024)
type: item
description: This study aims to examine the effect of ESG performance on debt costs, with audit quality serving as a moderating variable. The independent variable used is ESG performance, while the dependent variable is debt costs. Audit quality, as the moderating variable, is proxied by audit costs and the use of a BIG4 accounting firm. The sample for this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024, totaling 14 companies. Purposive sampling was used as the sampling method. The study employs panel data regression analysis to test the effect of ESG performance on debt costs and uses Moderated Regression Analysis to test the moderating variable.The results indicate that ESG performance has a significant positive effect on debt costs. This positive relationship suggests that companies that increase their ESG performance disclosures will actually incur higher debt costs. However, the study found that audit costs do not affect the relationship between ESG performance and debt costs; nevertheless, companies audited by BIG4 firms tend to have lower debt costs regardless of their ESG level.
creator: Na’imah Na’imah
creator: Muchamad Syafruddin
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59288
type: item
title: PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN, PROFITABILITAS, DAN TINGKAT UTANG TERHADAP PENGHINDARAN PAJAK (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: This research aims to analyze the effect of corporate social responsibility, profitability, and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange during 2022–2024. Mining sector companies were selected because this sector has significant economic, social, and environmental impacts, making the implementation of corporate social responsibility important and subject to special attention from the government. However, during the 2022–2024 period, the number of active taxpayers in the mining sector increased, while tax revenue realization tended to decline. This study employed a quantitative method. The data used were secondary data obtained from annual reports and sustainability reports of companies published through the Indonesia Stock Exchange. The research sample consisted of 47 mining companies. The data analysis method used was panel data regression with the assistance of EViews 13. The results showed that corporate social responsibility had no significant effect on tax avoidance. Meanwhile, profitability had a positive effect on tax avoidance, whereas leverage had a negative effect on tax avoidance.
creator: Nathania Najwa Aureliya Risdiana
creator: Endang Kiswara
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
type: item
description: This study examines the effect of Environmental, Social, and Governance (ESG) disclosure on the financial performance of basic materials companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance is measured using Return on Assets (ROA), while audit quality serves as a moderating variable and firm size is included as a control variable. The study is based on legitimacy theory and agency theory, which suggest that ESG disclosure can enhance corporate legitimacy, reduce information asymmetry, and increase investor confidence, while high audit quality improves the credibility of corporate information. Using a quantitative research approach, the study analyzes secondary data obtained from annual reports and the Bloomberg Terminal. The sample consists of 23 companies with a total of 92 firm-year observations selected through purposive sampling. Data analysis is conducted using panel data regression and Moderated Regression Analysis (MRA) to evaluate both the direct effect of ESG disclosure on financial performance and the moderating role of audit quality. The results reveal that ESG disclosure has a positive and significant impact on corporate financial performance. More specifically, the environmental and social dimensions of ESG contribute significantly to improving ROA, indicating that companies with stronger environmental and social practices tend to achieve better financial outcomes. In contrast, the governance dimension does not show a significant effect on financial performance. Furthermore, the findings demonstrate that audit quality strengthens the positive relationship between ESG disclosure and financial performance, suggesting that credible and high-quality audits enhance stakeholder trust in ESG information and increase its value in improving corporate performance. These findings highlight the importance of ESG practices and audit quality in supporting sustainable business performance and long-term value creatio…
creator: Nathania Gisela
creator: Agung Juliarto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH MASA PERIKATAN AUDIT, BIAYA AUDIT DAN UKURAN KAP TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
type: item
description: This research aims to analyze the effect of audit tenure, audit fee, and audit firm size on financial statement fraud. The dependent variable is financial statement fraud. The independent variables in this study are audit tenure, audit fee, and audit firm size. This study uses a quantitative approach with secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during the observation period of 2022–2024. The population in this study consists of all manufacturing sector companies, totaling 39 firms. The sampling technique used is purposive sampling based on certain criteria. The data analysis method employed is multiple linear regression using SPSS software. The research findings indicate that audit tenure has a positive effect on financial statement fraud. This implies that a longer audit tenure leads to a higher indication of financial statement fraud. Additionally, audit fees have a significant negative effect on financial statement fraud, meaning that higher audit fees are associated with a lower likelihood of fraudulent financial reporting. The audit firm size variable does not have a significant effect on financial statement fraud. This suggests that both Big Four and Non-Big Four audit firms possess the same quality of financial reporting capability.
creator: Nayla Meutia Nanditta
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH MORAL SENSITIVITY DAN MORAL COURAGE TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor BPK RI - Perwakilan Provinsi Sumatera Utara)
type: item
description: This study contributes to strengthening the internalization of the code of ethics and quality control to maintain the objectivity of the results of government financial audits. This study aims to identify empirical evidence and analyze the influence of moral sensitivity and moral courage on audit judgment among auditors at the North Sumatra Provincial Office of the Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Based on the Four-Component Model, this study focuses its testing on the initial and final stages, where the stages of moral judgment and moral motivation are assumed to have been institutionally standardized through BPK RI regulations. The research approach used is quantitative, utilizing primary data analyzed via multiple linear regression. The results indicate that, partially, moral sensitivity has a positive and significant effect on audit judgment, while moral courage was not found to have a significant effect on audit judgment. Theoretically, this study reinforces the relevance of the moral behavior model in the realm of public sector auditing. Practically, these results highlight the importance of developing ethics training based on real-world cases for BPK RI auditors.
creator: Netanya Evelyn Berliana Damanik
creator: Haryanto Haryanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH KOMITE AUDIT, CORPORATE GOVERNANCE, DAN MANAJEMEN LABA, TERHADAP TAX AVOIDANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2020-2022)
type: item
description: Firm Value is the most important basic learning for investors, therefore it is part of the market indicators which are an assessment of the value of all market prices. Tax is the main income that comes from a country with a very large income. The committee has a minimum of three members, called the audit committee, which is responsible for monitoring the running of a company and monitoring external audits of financial reporting. Corporate governance refers to a set of rules and regulations governing and overseeing the activities of a company. The LQ45 stock index is a stock index that has high capitalization in the stock market, which has high trading intensity, a high company growth work system and has good financial conditions, has not changed and has objects that have been tested on the IDX, and these LQ45 shares have been proven safe by having a good stock value measure, and resulting in low risk.
creator: Nova Setya Fernanda
creator: Dul Muid
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KEKUASAAN DIREKSI, DAN PENGUNGKAPAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
type: item
description: This study aims to test the effect of Corporate Social disclosure, executive power, and Good Corporate Governance disclosure on earnings management in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange from 2021 to 2025. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective official websites of Transportation and Logistics sector companies for the 2021-2025 period. Sampling was conducted using a convenience sampling method based on data availability and completeness throughout the observation period, resulting in a final sample of 139 observations over the 5-year research period. The analysis method employed in this research is Multiple Linear Regression Analysis. The results of this study indicate that Corporate Social Responsibility disclosure has no effect on earnings management, while executive power has a negative effect on earnings management. Furthermore, Good Corporate Governance disclosure does not prove to have an effect on earnings management.
creator: Nurul Aulia Rohmah
creator: R. R. Sri Handayani
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59297
type: item
title: PENGARUH PROFITABILITY, LEVERAGE, FIXED ASSET INTENSITY, INVENTORY INTENSITY, DAN FIRM SIZE TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021–2024)
description: This study aims to analyze the effect of Profitability, Leverage, Fixed Asset Intensity, Inventory Intensity, and Firm Size on tax management in energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. Tax management in this study is proxied using the Effective Tax Rate (ETR). This study is motivated by the phenomenon of tax management practices in large companies and the research gap from previous studies that show inconsistent results regarding the factors that influence tax management. This study uses a quantitative approach with secondary data in the form of annual financial reports of energy sector companies obtained through the official website of the IDX. The sampling technique used purposive sampling based on specific criteria, resulting in a sample of companies that met the requirements during the observation period. The data analysis method used was multiple linear regression analysis with the help of SPSS version 25, which had previously undergone classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results of the study indicate that Leverage and Fixed Asset Intensity have a positive effect on tax management. Conversely, Profitability, Inventory Intensity, and Firm Size have a negative effect on tax management in energy sector companies. These findings can be taken into consideration by company management.
creator: Pandu Imam Nugroho
creator: Dul Muid
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59299
type: item
title: PENGARUH RISIKO AUDIT, UKURAN AUDITOR, DAN JUMLAH KEY AUDIT MATTERS (KAM) TERHADAP BIAYA AUDIT DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)
description: This study aims to examine the effect of audit risk, audit size, and the number of Key Audit Matters on audit fees, as well as the moderating role of audit committee effectiveness in those relationships. The research objects are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Samples were selected using purposive sampling based on specific criteria, resulting in 1.996 observations from 499 companies. The analytical method used in this study is Partial Least Square Structural Equation Modeling (PLS-SEM) using WarpPLS 8.0 software. The results show that the audit risk and auditor size have a significant positive effect on audit fees, whereas the number of KAMs was not found to have a significant effect on audit fees. Audit committee effectiveness strengthens the effect of the audit risk on audit fees. Meanwhile, audit committee effectiveness weakens the effect of the number of KAMs on audit fees, indicating that an effective audit committee acts as a substitute for external monitoring, thereby reducing reliance on external auditors in handling each KAM item.
creator: Patricia Edith Yolanda Sitanggang
creator: Dwi Ratmono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH ESG DISCLOSURE TERHADAP MARKET VALUE DAN ECONOMIC PROFIT PERUSAHAAN
type: item
description: This study aims to examine the effect of ESG Disclosure on Market Value and Economic Profit. The independent variable in this study, ESG Disclosure, is measured using the ESG Disclosure Score published by Bloomberg Terminal. The dependent variables Market Value, is measured using Tobin’s Q ratio and Economic Value Added (EVA). The population in this study consists of companies listed on the LQ45 index consecutively from 2020 to 2024. Sampling was conducted using purposive sampling, which is sampling based on certain criteria that have been determined in advance. The total number of companies sampled was 100. The analysis method used in this study was panel data regression with random-effects and common-effects models. The results of the study show that ESG Disclosure does not affect Market Value and Economic Profit, and show that ESG Disclosure weakens Tobin’s Q and EVA.
creator: Yunita Yudiputri
creator: Dwi Cahyo Utomo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59305
type: item
title: EFEK PENGUNGKAPAN ESG, LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)
description: This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, leverage, firm size, profitability, and ownership structure on firm value in energy sector companies listed on the Indonesia Stock Exchange from 2020-2024. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange during 2020-2024. The sampling technique used was purposive sampling, resulting in 324 firm-year observations. Multiple linear regression was employed as the method of analysis using SPSS software. Firm value was measured using Tobin’s Q, ESG disclosure was proxied by the lagged Bloomberg ESG score, leverage by Debt to Assets Ratio (DAR), profitability by Return on Assets (ROA), firm size by the natural logarithm of total assets, and ownership structure by institutional ownership. The result of this study indicate that ESG disclosure, leverage, firm size, profitability, and ownership structure simultaneously have a significant effect on firm value. Partially, profitability and leverage have a positive effect on firm value. In contrast, ESG disclosure, leverage, firm size, and institusional ownership have a negative and significant effect on firm value, while firm size has no effect on firm value.
creator: Putri Permatasari
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

The Impact of Ownership Structure and Financial Performance on Corporate Social Responsibility (Evidence from Manufacturing Companies Listed in IDX in the period of 2017 – 2022)
type: item
description: This study aims to examine the effect of ownership structure, namely managerial, institutional, and foreign ownership along with financial performance on firm corporate social responsibility. The research sample comprises of manufacturing companies listed on the Indonesia Stock Exchange in the period the 2017–2022. This study utilized quantitative methods using moderated regression analysis (MRA) with SPSS26. The findings show that managerial ownership has a significant negative effect on CSR. Meanwhile, institutional and foreign ownership has a significant effect on CSR. Moreover, firm financial performance proxied by ROA also positively affect CSR.
creator: Putri Naila Meirizka
creator: Paulus Theodorus Basuki Hadiprajitno
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH ATRIBUT KUALITAS AUDIT TERHADAP FREKUENSI DAN KETEPATAN WAKTU REVISI LABA YANG DIPREDIKSI MANAJEMEN: STUDI PADA PERUSAHAAN SEKTOR KEUANGAN BURSA EFEK INDONESIA
type: item
description: This study is motivated by the importance of earnings information as a basis for economic decision-making, where management earnings forecasts are often revised due to the emergence of new information. A high frequency of earnings revisions may reduce the credibility of management estimates, while delayed revisions can diminish the relevance of the information for investors. In this context, audit quality is considered an external monitoring mechanism that plays a role in improving the accuracy and timeliness of earnings revisions. However, prior studies show mixed results and are still limited to specific country contexts. Therefore, this study aims to examine the effect of audit quality attributes on the frequency and timeliness of management earnings forecast revisions in financial sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. This study employs a quantitative approach with a causal research design. The sampling technique used is purposive sampling, resulting in 32 companies with a total of 160 observations. The independent variable in this study is audit quality, proxied by audit delay and audit firm size (KAP), while the dependent variables consist of the frequency of earnings revisions and the timeliness of earnings revisions. This study also includes firm size and profitability (ROE) as control variables. The data analysis techniques used are binary logistic regression to test the frequency of earnings revisions and multiple linear regression to test the timeliness of earnings revisions. The results show that audit delay and audit firm size do not have a significant effect on the frequency of earnings revisions, while profitability has a significant effect. Furthermore, audit delay has a positive effect on delays in earnings revisions, while audit firm size and firm size have a negative effect on the timeliness of earnings revisions. Simultaneously, all independent variables have a significant effect on the timeliness of…
creator: Rachel Adventia Pakpahan
creator: R. R. Sri Handayani
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59308
type: item
title: PENGARUH PENGUNGKAPAN ESG TERHADAP TINGKAT PERTUMBUHAN BERKELANJUTAN PERUSAHAAN DENGAN MANAJEMEN MODAL KERJA SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020 – 2024)
description: This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on Sustainable Growth Rate (SGR) with Working Capital Management (WCM) as a moderating variable and Return on Assets (ROA) and firm size as control variables in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. This research uses a quantitative approach with panel data regression analysis using a Two-Way Fixed Effects model. The sample consists of 7 companies with a total of 35 observations selected through purposive sampling based on data availability during the observation period. The results show that ESG has a positive and significant effect on SGR, indicating that higher ESG disclosure increases the firm’s sustainable growth rate. Meanwhile, Working Capital Management (WCM) is found to moderate the relationship between ESG and SGR in a negative direction, thereby weakening the effect of ESG on sustainable growth. Furthermore, Return on Assets (ROA) and firm size as control variables are also found to have a positive and significant effect on SGR. These findings indicate that internal firm factors remain important determinants of sustainable growth. This study implies that ESG implementation should be accompanied by efficient working capital management in order to optimize sustainable growth.
creator: Rachma Nur Wulandari
creator: Mutiara Tresna Parasetya
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENERAPAN AKUNTANSI FORENSIK DALAM MENGUNGKAP SKEMA FRAUD (STUDI FENOMENOLOGI KORUPSI HARVEY MOEIS)
type: item
description: According to data from the Association of Certified Fraud Examiners in 2016, corruption is the most common type of fraud in Indonesia. Corruption, on the other hand, is closely linked to financial statement manipulation. The Harvey Moeis corruption case is one that has significantly harmed Indonesia. Therefore, this case raises questions about the extent to which forensic accounting can be applied to uncover complex fraud schemes such as those involved in this case. This importance arises due to the approach of forensic accounting that allows auditors to evaluate documents, including transfer receipts, bank reconciliations, and financial statements. This study employed a qualitative research design with a phenomenological approach. The collected data were primary data through interviews with informants, as well as secondary data through literature study to support and contextualize the interpretation of the primary data. The collected data was then analyzed using thematic analysis. The research concludes, based on the informants, that Harvey Moeis committed corruption, fulfilling the legal elements stipulated in Article 2 of Law Number 31 of 1999 concerning the Eradication of Corruption, followed by a three-stage money laundering scheme: placement, layering, and integration. Based on the information provided by the informants, forensic accounting is considered to play a central role in the prosecution's investigation process in uncovering illicit financial flows, including tracing the movement of funds, analyzing financial transactions, conducting forensic data analysis, tracing assets, and applying Benford's Law to detect anomalies in financial statements. The investigative audit conducted by BPKP is also believed to constitute strong evidence in court in efforts to establish state losses allegedly resulting from the fraudulent acts committed by Harvey Moeis.
creator: Raffi Al Yasa Azhar
creator: Agung Juliarto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59337
type: item
title: EFEK PENGUNGKAPAN ESG, LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)
description: This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, leverage, firm size, profitability, and ownership structure on firm value in energy sector companies listed on the Indonesia Stock Exchange from 2020-2024. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange during 2020-2024. The sampling technique used was purposive sampling, resulting in 324 firm-year observations. Multiple linear regression was employed as the method of analysis using SPSS software. Firm value was measured using Tobin’s Q, ESG disclosure was proxied by the lagged Bloomberg ESG score, leverage by Debt to Assets Ratio (DAR), profitability by Return on Assets (ROA), firm size by the natural logarithm of total assets, and ownership structure by institutional ownership. The result of this study indicate that ESG disclosure, leverage, firm size, profitability, and ownership structure simultaneously have a significant effect on firm value. Partially, profitability and leverage have a positive effect on firm value. In contrast, ESG disclosure, leverage, firm size, and institusional ownership have a negative and significant effect on firm value, while firm size has no effect on firm value.
creator: Putri Permatasari
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP KINERJA PERUSAHAAN MELALUI ESG DISCLOSURE (Studi Empiris Perusahaan Sektor Energi Asia Pasifik pada Tahun 2021-2024)
type: item
description: This study aims to determine the direct effect of Environmental Management Accounting (EMA) on firm performance mediated by ESG Disclosure. This study uses Environmental Management Accounting (EMA) as the independent variable, firm performance measured by Return On Assets (ROA) and Tobin's Q proxies as the dependent variable, and ESG Disclosure as the mediating variable. The data used in this study are secondary data, with the research population comprising energy sector companies in the Asia Pacific region based on the Global Industry Classification Standard (GICS) during the 2021-2024 period. This study utilized a purposive sampling method, resulting in 49 companies that met the predetermined criteria as the research sample[cite: 2]. The data were processed and analyzed using multiple linear regression, path analysis, and the Sobel test with the SPSS version 29 software. The results of the study show that Environmental Management Accounting (EMA) has no effect on firm performance (neither ROA nor Tobin's Q). On the other hand, Environmental Management Accounting (EMA) has a positive effect on ESG Disclosure, and ESG Disclosure has a positive effect on firm performance (both ROA and Tobin's Q)[cite: 2]. This study also found that ESG Disclosure cannot mediate the relationship between Environmental Management Accounting (EMA) and firm performance (both ROA and Tobin's Q).
creator: Raihan Sayyid Husain
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59339
type: item
title: PENGARUH FITUR KATEGORISASI PENGELUARAN OTOMATIS PADA MOBILE BANKING TERHADAP PERSEPSI EFEKTIVITAS PENGENDALIAN ANGGARAN GENERASI Z DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI (Pendekatan Teori Mental Accounting)
description: This study examines the impact of the automatic expense categorization feature in mobile banking on the perception of budget control effectiveness of Generation Z, using financial literacy as a moderating variable under the mental accounting theory approach. Primary data were gathered via online Likert-scale questionnaires distributed to university students in Semarang City. Samples were selected through purposive sampling, and data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The structural model testing confirmed that the utilization of the automatic categorization feature has a positive effect on the perception of budget control effectiveness by directly reducing cognitive load. Financial literacy also exerts a positive direct effect. However, financial literacy does not moderate the primary relationship. This demonstrates that the practical utility of banking automation is highly inclusive, benefit-driven, and accessible to all users regardless of their financial literacy levels.
creator: Ray Marvel Rolemawa
creator: Siti Mutmainah
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
type: item
description: This study confronts the predictive power of Altman Z-Score, Springate S-Score, and Zmijewski X-Score across 39 automotive observations on the IDX (2022-2024). Both Friedman and Wilcoxon Tests confirm a significant divergence among the models (Sig. 0.000). Strikingly, Zmijewski reigns superior with an 87.18% accuracy rate, followed by Springate at 82.05%. Conversely, the classic Altman model stumbles at a meager 20.51% due to severe Grey Area constraints. However, for risk-averse investors, Springate and Altman yield a flawless 0% Type I Error. Ultimately, Zmijewski’s emphasis on leverage and liquidity offers the most adaptive diagnostic tool for the automotive sector.
creator: Rayendra Tegar Baruna
creator: Endang Kiswara
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59342
type: item
title: PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi Empiris Terhadap Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2024)
description: This study aims to examine the effect of profitability and leverage on tax avoidance with audit quality as a moderating variable. Tax avoidance is proxied by the Effective Tax Rate, profitability is measured using Return on Assets, leverage is measured using the Debt to Equity Ratio, while audit quality is measured using a dummy variable based on the affiliation of Public Accounting Firms with Big Four and Non-Big Four firms. This study also uses institutional ownership, sales growth, and firm size as control variables. This study employs a quantitative approach using secondary data from food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using the purposive sampling method, resulting in 155 observations. The analytical method used is panel data regression with Moderated Regression Analysis. The model selection results indicate that the Random Effect Model is the most appropriate model for this study. The results show that profitability has a significant positive effect on tax avoidance, while leverage has a significant negative effect on tax avoidance. However, audit quality is unable to moderate the effect of profitability or leverage on tax avoidance. These findings indicate that audit quality is not sufficiently strong in limiting companies’ tendency to engage in tax avoidance, particularly among food and beverage subsector companies during the research period.
creator: Risaly Claudia Sidabutar
creator: Nur Cahyonowati
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59428
type: item
title: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GREEN ACCOUNTING, KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
description: This study aims to examine the influence of Corporate Social Responsibility, Green Accounting, financial performance, and ownership structure on the value of companies in the energy and basic materials sectors. Each independent variable in this study was measured using the GRI Standard 2021 for Corporate Social Responsibility, and the PROPER rating for Green Accounting. Meanwhile, financial performance was measured using Return on Assets (ROA), and ownership structure was measured using institutional ownership. This study focused on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange for the 2021-2024 period. Data was collected by examining the annual reports of the relevant companies accessed through the company's official website and obtained from Bloomberg FEB Undip. The sample was selected using a purposive sampling technique based on predetermined criteria, resulting in 145 sample companies. The collected data were then analyzed using multiple linear regression. The results of this study found that financial performance had a positive effect on company value in the energy and basic materials sectors, and Green Accounting had a positive effect in a sensitivity test for the basic materials sector. Corporate Social Responsibility and ownership structure were not found to influence company value.
creator: Rizky Tsaniyatun Rofi’ah
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

ANALISIS PENGARUH KEKAYAAN PEMERINTAH DAERAH TERHADAP KEPATUHAN INTERNET FINANCIAL REPORTING (IFR) DENGAN LOKASI GEOGRAFIS SEBAGAI VARIABEL MODERASI
type: item
description: This study examines how the financial condition of local governments influences compliance in presenting financial reports via the Internet, with the geographical features of the region acting as a moderating variable. This study aims to analyze the effect of local government wealth on Internet Financial Reporting (IFR) compliance with geographical location as a moderating variable. The study used financial report data and websites from 528 local governments in Indonesia that met the research criteria during the period January–April 2026, using a purposive sampling technique. Hypothesis testing was conducted using multiple logistic regression analysis with the help of SPSS 26.0. Based on the results of the study, simultaneously the variables of local government wealth, geographical location, moderating variables, type of local government, and size of local government influence Internet Financial Reporting (IFR) compliance. However, partially only the type of local government has a significant effect on IFR, while local government wealth, geographical location, size of local government, and the interaction of moderation do not show a significant effect.
creator: Rizqi Maulidan Prasetyo Aji
creator: Mutiara Tresna Parasetya
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN ESG CONTROVERSIES TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Konsisten Terdaftar di Indeks Kompas100 Tahun 2020-2024)
type: item
description: This study examines the environmental, social, governance performance and ESG controversies relationship on firm value. This study has a dependent variable, namely firm value as proxied by Tobin’s Q with independent variables environmental performance, social performance, governance performance, and ESG controversies. Also firm size as a control variable. This study uses secondary data derived from Refinitiv and the financial statements of indeks Kompas100 companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The research sampling was carried out using purposive sampling method. 145 samples were obtained for 5 consecutive years. This study uses multiple linear regression analysis to test the hypothesis. The finding from this study proves that environmental performance have a significant negative to firm value, social performance have no significant to firm value, governance performance have a significant positif to firm value, while ESG controversies have no significant to firm value.
creator: Ruth Celine Febianti
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59434
type: item
title: PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023)
description: This study aims to determine the effect of corporate social responsibility (CSR) disclosure and corporate governance on firm value. In this study, corporate governance is proxied by two variables: the size of the board of commissioners and the proportion of independent commissioners. Meanwhile, the firm value variable is measured using the Tobin’s Q method. The research population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Sample selection was conducted using the purposive sampling method, yielding a total of 75 observational data after excluding outliers. The data analysis method employed is multiple linear regression analysis, processed using SPSS software. The results of the hypothesis testing indicate that the corporate social responsibility disclosure variable has a negative and significant effect on firm value. The board of commissioners size variable has no significant effect on firm value. On the other hand, the proportion of independent commissioners variable is proven to have a positive and significant effect on firm value. The resulting Adjusted R Square value is 0.232, indicating that the capacity of the independent variables to explain firm value is 23.2%, while the remaining 76.8% is explained by other factors outside the research model.
creator: Ryaas Mahardika Muhammad
creator: Dul Muid
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

SINERGI IOT DAN SMART CONTRACTS DALAM ARSITEKTUR ERP BERBASIS BLOCKCHAIN: TINJAUAN LITERATUR SISTEMATIS
type: item
description: This research aims to analyze the synergy between the Internet of Things (IoT) and smart contracts in a blockchain-based Enterprise Resource Planning (ERP) architecture through a systematic literature review. The background of this research is based on the limitations of traditional ERP systems, which still face issues related to data security, information integrity, and the potential for fraud due to their centralized nature. The development of blockchain technology offers solutions through its characteristics of decentralization, transparency, and data immutability. Furthermore, IoT enables real-time data collection from its source, reducing manual input errors. This technological integration is expected to improve the quality of accounting information systems. This synergy also has the potential to strengthen a company's internal control. Therefore, this research is crucial for understanding the transformation of digital technology-based ERP systems. The research method used is a Systematic Literature Review (SLR), which examines various relevant scientific articles. The research process involves identifying, selecting, and analyzing literature based on specific criteria. Data is analyzed qualitatively to identify patterns and research gaps. This approach provides a comprehensive overview of technology integration in ERP. The results show that the integration of blockchain, IoT, and smart contracts can improve security, transparency, and operational efficiency. Smart contracts automate business processes, while IoT improves data accuracy. However, implementation still faces challenges such as system complexity and resource constraints.
creator: Samue Libert T
creator: Totok Dewayanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU MENGGUNAKAN PERBANKAN DIGITAL PADA GENERASI Y DAN Z: PERAN MEDIASI EKSPEKTASI KINERJA DALAM MODEL UGT DAN UTAUT2
type: item
description: This study aims to analyze the factors influencing behavioral intentions and actual behavior regarding the use of digital banking services among Generation Y and Z in Indonesia. This study integrates the Uses and Gratifications Theory (UGT) and the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), with performance expectations serving as a mediating variable. The variables used in this study include cognitive needs, affective needs, social needs, performance expectations, effort expectations, social influence, facilitating conditions, habits, hedonic motivation, perceived value, behavioral intention, and usage behavior. This study employs a quantitative approach using primary data collected through a questionnaire survey. The study sample consisted of 473 respondents who are users of digital banking services from Generations Y and Z in Indonesia. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The use of this method aimed to test both direct and indirect relationships among variables in the research model. The results of the study indicate that cognitive needs have a positive effect on performance expectations and behavioral intentions, while affective needs have a positive effect on performance expectations, effort expectations, and behavioral intentions. Performance expectations were found to mediate the relationship between cognitive needs and affective needs and behavioral intentions. Additionally, social needs have a positive effect on social influence, and social influence has a positive effect on behavioral intentions. Performance expectations, effort expectations, facilitating conditions, habits, hedonistic motivation, and value of price also have a positive effect on behavioral intention. Furthermore, behavioral intention has a positive effect on the behavior of using digital banking.
creator: Sekarwangi Larasati
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH TINDAK LANJUT REKOMENDASI AUDIT DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KINERJA PEMERINTAH DAERAH: PERAN OPINI AUDIT SEBAGAI VARIABEL PEMODERASI
type: item
description: This study aims to analyze the impact of follow-up on audit recommendations and the Government Internal Control System (SPIP) on local government performance, as well as to examine the role of audit opinions as a moderating variable. Local government performance is measured using the Human Development Index (HDI), poverty rates, spending effectiveness, and spending efficiency. This study employs a quantitative approach using secondary data obtained from the BPK audit reports, local government financial statements, and local government statistical data. The analytical methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that the follow-up on audit recommendations and the implementation of the Internal Control System (SPIP) significantly influence local government performance. The follow-up on audit recommendations has a positive effect on the HDI, expenditure effectiveness, and expenditure efficiency, and a negative effect on the poverty rate. Additionally, the audit opinion moderates the effect of the follow-up on audit recommendations on local government performance but does not moderate the effect of SPIP on local government performance. These findings indicate that improvements in local government performance are influenced by the effectiveness of audit recommendation follow-up and the optimal implementation of SPIP as part of efforts to achieve accountable and effective governance.
creator: Talitha Ulayya Isnadiya
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59440
type: item
title: ANALISIS EFEKTIVITAS DAN EFISIENSI KINERJA KEUANGAN ORGANISASI PENGELOLA ZAKAT DENGAN METODE ALLOCATION TO COLLECTION RATIO (ACR) DAN DATA ENVELOPMENT ANALYSIS (DEA) (Studi Kasus di Kabupaten Banyumas Tahun 2021–2025)
description: The effective and efficient management of Zakat, Infaq, and Sadaqah (ZIS) funds is an important aspect in supporting the optimization of the role of Zakat Management Organizations (OPZ) in improving social welfare. Banyumas Regency has considerable potential for ZIS fund collection due to the predominance of its Muslim population. However, a gap still exists between the potential and the actual realization of ZIS fund collection, making it necessary to evaluate the performance of OPZ. This study aims to analyze the effectiveness and efficiency of the financial performance of OPZ in Banyumas Regency during the 2021–2025 period. The research objects consist of BAZNAS Banyumas Regency, LAZISMU Banyumas Regency, and LAZISNU Banyumas Regency. This study employs a quantitative approach using secondary data obtained from the financial statements of each OPZ. Effectiveness was measured using the Allocation to Collection Ratio (ACR) method, which compares the amount of ZIS funds distributed to the amount collected. Meanwhile, efficiency was measured using the Data Envelopment Analysis (DEA) method with an output-oriented approach and the Variable Return to Scale (VRS) assumption. The results indicate that all OPZ in Banyumas Regency achieved a very high level of effectiveness and were classified as highly effective, indicating that the collected ZIS funds were distributed optimally to eligible beneficiaries. The efficiency analysis shows that LAZISMU Banyumas Regency consistently achieved an efficient condition throughout the study period, while BAZNAS Banyumas Regency and LAZISNU Banyumas Regency experienced inefficiencies in several periods due to suboptimal input utilization and less-than-optimal output achievement. Overall, the management of ZIS funds by OPZ in Banyumas Regency has been highly effective and reasonably efficient, although optimal efficiency has not been consistently maintained by all organizations. This study is expected to serve as an evaluation tool for…
creator: Zakia Aminia Gustiana
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59441
type: item
title: PENGARUH CARBON EMISSION DISCLOUSER TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
description: This study aims to obtain empirical evidence regarding the influence of carbon emission disclosure on firm value and the role of environmental performance in moderating this influence. This research also includes control variables, such as company size and leverage. This sample was selected using a purposive sampling method, focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The data used are secondary data obtained from annual reports and sustainability reports. The analytical method used is Structural Equation Modeling-Partial Least Squares (SEM-PLS), which was tested using the SmartPLS Version 4.0. The results of this study indicate that carbon emission disclosure has a positive influence on firm value. Meanwhile, environmental performance does not moderate the influence of carbon emission disclosure on firm value, as the moderating effect is not statistically significant.
creator: Alya Ghina Meidita
creator: Dwi Ratmono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH ESG TERHADAP AGRESIVITAS PAJAK DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2024)
type: item
description: This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance on tax aggressiveness, as well as the role of internal control as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX). This study is grounded in agency theory, which explains that conflicts of interest and information asymmetry between principals and agents may influence corporate policies, including management’s tendency to engage in tax aggressiveness. This study uses secondary data sourced from company financial and annual reports and Bloomberg. The research sample consists of 17 companies, selected using the purposive sampling method with a period spanning 2021–2024. Data analysis employed panel data regression with 2 equation models, estimated using the Random Effect Model with Panel EGLS Cross-Section Weights in EViews 13, following prior stages of model selection testing and classical assumption tests, all of which were fully satisfied. The results of the analysis indicate that ESG has no significant effect on tax aggressiveness, suggesting that the level of a company’s ESG score does not directly influence the degree of tax aggressiveness undertaken by the company. Furthermore, internal control is unable to moderate the relationship between ESG and tax aggressiveness, indicating that the company’s internal control system is not capable of altering the effect of ESG on tax aggressiveness, either by strengthening or weakening it.
creator: Aulia Candra Pertiwi
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59443
type: item
title: THE EFFECT OF THE TOTAL UNDERGRADUATE STUDENTS, POSTGRADUATE STUDENTS, INTERNATIONAL STUDENTS, LECTURERS, AND INTERNATIONAL LECTURERS ON SUSTAINABILITY REPORT (Empirical Study on Asian Universities Registered in UI GreenMetric 2025)
description: This study aims to determine the effect of the total undergraduate students, postgraduate students, international students, lecturers, and international lecturers on sustainability report at Asian universities listed in UI GreenMetric. The dependent variable in this study uses the Overall Score in UI GreenMetric. Meanwhile, the independent variables in this study are the of total undergraduate students, postgraduate students, international students, lecturers, and international lecturers. The data used in this study is secondary data obtained from the UI GreenMetric World University Rankings and Quacquarelli Symonds (QS) World University Rankings websites. The final sample size used was 152 Asian universities in 2025. The sampling technique used was purposive sampling. The data analysis method in this study used multiple linear regression analysis. The results of the study provide evidence that the total of postgraduate students and lecturers has a positive and significant effect on sustainability report, thus accepting the hypothesis. Meanwhile, the variables of the total of undergraduate students, international students, and international lecturers do not have significant effect on sustainability report.
creator: Arifah Nur Kamila
creator: Surya Raharja
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59444
type: item
title: ANALISIS KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN JANGKA WAKTU UTANG DAN KENDALA PENDANAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Energi, Infrastruktur, Real Estate, dan Pertambangan Tahun 2018-2024)
description: This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on corporate investment efficiency, with debt maturity and financing constraints as moderating variables. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, Bloomberg, and the Indonesia Stock Exchange (IDX). The population consists of companies in the energy, infrastructure, real estate, and mining sectors listed on the Indonesia Stock Exchange during the 2018–2024 period. The sample was selected using a purposive sampling method, resulting in 18 companies with a total of 125 observations. Data were analyzed using panel data regression with the Moderated Regression Analysis (MRA) approach. The results indicate that ESG performance has a significant effect on corporate investment efficiency. In addition, debt maturity is able to moderate the relationship between ESG and corporate investment efficiency, whereas financing constraints are unable to moderate the relationship between ESG and corporate investment efficiency. These findings suggest that ESG implementation in energy, infrastructure, real estate, and mining companies in Indonesia has not yet fully improved the quality of corporate investment decisions. Furthermore, the company's financing conditions have not strengthened the relationship between ESG implementation and investment efficiency. This study contributes to the development of the literature on ESG and investment efficiency, particularly in capital-intensive industries within emerging markets. The findings are also expected to provide insights for companies and investors regarding the importance of ESG implementation and financing management in supporting corporate sustainability.
creator: An Nisaa Itsar Kusuma Maharani
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59447
type: item
title: ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024)
description: This study examines the effect of earnings management on Corporate Social Responsibility (CSR) disclosure and investigates the moderating role of corporate governance in this relationship. The population consists of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period 2022–2024. Samples were selected using purposive sampling, resulting in 114 firm-year observations. CSR disclosure was measured using content analysis based on 117 disclosure items from the Global Reporting Initiative (GRI) Standards 2021. Earnings management was proxied by discretionary accruals calculated using the Modified Jones Model. Corporate governance was proxied by board of commissioners size, board meeting frequency, managerial ownership, institutional ownership, and audit committee size. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that earnings management has a positive and significant effect on CSR disclosure. Furthermore, board of commissioners size significantly weakens the relationship between earnings management and CSR disclosure. However, board meeting frequency, managerial ownership, institutional ownership, and audit committee size do not significantly moderate the relationship. These findings support agency theory, legitimacy theory, and stakeholder theory in explaining corporate disclosure behavior.
creator: Amabel Shafa Rasendriya Wijanarko
creator: Marsono Marsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

DETERMINAN PROFITABILITAS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2025
type: item
description: Profitability is an important indicator used to assess a company's financial performance because it reflects the company's ability to generate profits effectively and sustain its business operations. Various internal factors may influence profitability, including leverage, liquidity, operational efficiency, capital intensity, sales growth, and firm size. This study aims to examine the effects of these factors on profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2025 period. This study employs a quantitative approach using secondary data obtained from the annual reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange. The sample consists of 46 companies selected through purposive sampling. Data were analyzed using multiple linear regression, supported by descriptive statistical analysis and classical assumption tests. The results show that leverage has a significant negative effect on profitability. In contrast, operational efficiency, sales growth, and firm size have significant positive effects on profitability. Meanwhile, liquidity and capital intensity do not significantly affect profitability. These findings indicate that effective debt management, improved operational efficiency, and firm growth are important factors in enhancing profitability in the consumer non-cyclicals sector.
creator: Alya Mustika
creator: Shiddiq Nur Rahardjo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

ANALISIS PERAN MEDIASI KOMITMEN ORGANISASI DAN PERSEPSI TERHADAP INOVASI DALAM HUBUNGAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL
type: item
description: This study aims to examine the mediating role of organizational commitment and perception of innovation in the relationship between budgetary participation and managerial performance among echelon IV officials in vertical work units of the Directorate General of Treasury. This research employs a quantitative approach using Partial Least Squares Structural Equation Modeling with SmartPLS 3.0. The data were collected through questionnaires distributed to echelon IV officials who were actively involved in budgeting activities. A total of 113 responses were analyzed using bootstrapping procedures. The results show that budgetary participation has a positive and significant effect on managerial performance. In addition, organizational commitment and perception of innovation partially mediate the relationship between budgetary participation and managerial performance. These findings indicate that budgetary participation improves managerial performance not only directly, but also indirectly by strengthening organizational commitment and encouraging innovative perceptions among managers. The results imply that public sector organizations need to develop substantive budgetary participation mechanisms to improve managerial effectiveness, strengthen commitment, and foster an innovation-oriented work culture.
creator: Ayu Ciptaningrum
creator: Marsono Marsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA RIIL (Studi Kasus Pada Perusahaan Nonkeuangan yang Baru Terdaftar di BEI Pada Tahun 2022-2024)
type: item
description: This study aims to examine the effect of audit quality, institutional ownership, and profitability on real earnings management in companies newly listed on the Indonesia Stock Exchange (IDX) from 2022-2024. The data used in this study are secondary data obtained from the websites www.idx.co.id and Bloomberg Laboratory FEB Undip, with a population of nonfinancial companies listed on the Indonesia Stock Exchange during 2022-2024. The study uses a purposive sampling method, resulting in 104 companies that meet the established criteria. Data analysis in this study uses multiple linear regression analysis with SPSS version 29. The results of this study show that audit quality, as measured by auditor reputation, audit tenure, and auditor industry specialization, does not have a significant effect on real earnings management. On the other hand, institutional ownership has a significant negative effect on real earnings management, while profitability has a significant positive effect on real earnings management.
creator: Belva Jihan Rasyid
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59451
type: item
title: PENGARUH PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN, BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN TINGKAT KEMISKINAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DI PROVINSI JAWA TENGAH TAHUN 2021-2024 (Studi Kasus pada Kabupaten/Kota di Provinsi Jawa Tengah Periode 2021-2024)
description: This study examines the effect of Rural and Urban Land and Building Tax (PBB-P2), Land and Building Acquisition Duty (BPHTB), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Poverty Rate on the Human Development Index (HDI). The study was conducted across all regencies and municipalities in Central Java Province for the 2021–2024 period, motivated by persistent HDI disparities across districts and the limited studies simultaneously incorporating local tax, fiscal transfer, and poverty variables. This study employs a quantitative approach using multiple linear regression on 140 panel data observations obtained through saturated sampling of 35 regencies and municipalities. Data were sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Fiscal variables were transformed into natural logarithm form, and hypotheses were tested through t-test, F-test, and Adjusted R², preceded by classical assumption tests. The F-test confirms that all variables simultaneously and significantly affect HDI, with an F value of 60.417 and a significance level of 0.000, while the Adjusted R² of 0.681 indicates that the independent variables explain 68.1% of HDI variation. Partially, BPHTB has a positive and significant effect on HDI, as does DAU. In contrast, DAK has a negative and significant effect on HDI, suggesting that increases in DAK have not directly improved human development quality in the short run. Meanwhile, PBB-P2 and Poverty Rate show no significant effect on HDI.
creator: Bintang Dwi Kristiastanto
creator: Shiddiq Nur Rahardjo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59452
type: item
title: PENGARUH KEPATUHAN SUSTAINABILITY REPORTING BERDASARKAN GRI STANDARDS TERHADAP OPINI AUDIT GOING CONCERN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur di BEI Tahun 2022–2024)
description: A Going concern audit opinion is issued by an auditor when there is doubt about a company’s ability to continue its operations in the future. This study aims to examine the effect of compliance with sustainability reporting based on the GRI Standards on Going concern audit opinions and to analyze the role of Firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The variables used in this study are sustainability reporting compliance as the independent variable, Firm size as the moderating variable, and Going concern audit opinion as the dependent variable. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The sample was selected using a purposive sampling technique with certain criteria. The analytical method used in this study is logistic regression using SPSS software. The results show that sustainability reporting compliance does not have a significant effect on Going concern audit opinions. In addition, Firm size is not able to moderate the relationship between sustainability reporting compliance and Going concern audit opinions.
creator: Bunga Viva Salsabella
creator: Herry Laksito
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH TAX TO BOOK RATIO DAN DEFERRED TAX TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan yang Memanfaatkan Super Tax Deduction untuk Tahun 2021-2025)
type: item
description: This study aims to analyze the effect of Tax to Book Ratio (TBR) and Deferred Tax (DT) on the financial performance of companies utilizing the Super Tax Deduction incentive. Financial performance is measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The study employs secondary data obtained from the financial statements of companies utilizing the Super Tax Deduction incentive during the period of 2021–2025. The sample was selected using a multi-case study sampling method based on predetermined criteria. Data were analyzed using panel data regression with the assistance of EViews 13 software. The results indicate that Tax to Book Ratio has a negative and significant effect on ROA, ROE, and NPM. These findings suggest that a higher Tax to Book Ratio, which reflects a greater proportion of taxable income relative to accounting income, is associated with lower financial performance. Meanwhile, Deferred Tax does not have a significant effect on ROA, ROE, or NPM. This result indicates that changes in Deferred Tax expense or benefit are not sufficient to significantly influence corporate financial performance. Overall, the study demonstrates that Tax to Book Ratio plays a more dominant role than Deferred Tax in explaining the financial performance of companies utilizing the Super Tax Deduction incentive.
creator: Cindy Aliya Sekar Kharisma
creator: Endang Kiswara
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59454
type: item
title: PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024)
description: This study aims to examine the effect of Corporate Social Responsibility (CSR) on earnings management and the role of audit quality as a moderating variable in this relationship. The background of this study is based on the phenomenon that earnings management practices remain a serious concern in the accounting world, where company managers have the potential to manipulate financial information for personal or corporate gain. On the other hand, CSR, as a form of corporate social responsibility, is believed to reflect management's ethical commitment, which should mitigate such opportunistic behavior. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. The sample was selected using a purposive sampling method based on certain predetermined criteria. The data used were secondary data obtained from annual reports and company financial statements published on the official IDX website. Earnings management was measured using discretionary accruals using the Modified Jones model, CSR was measured using a measurement index based on the Global Reporting Initiative (GRI), while audit quality was proxied by the size of Big Four and Non-Big Four Public Accounting Firms (KAP). The analytical method used was multiple linear regression with a Moderated Regression Analysis (MRA) test. The results provide empirical evidence that CSR negatively impacts earnings management, and that audit quality is unable to strengthen the relationship between CSR and earnings management. This research is expected to contribute to the development of accounting science, particularly in the field of corporate governance, and serve as a reference for investors, regulators, and other stakeholders in assessing the quality of corporate financial reporting.
creator: Defti Agita Nursiti Sakinah
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH ENVIRONMENTAL MATURITY, FINANCIAL RISK, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL PERFORMANCE DAN FIRM VALUE
type: item
description: This study aims to examine the effect of environmental maturity, financial risk, and growth opportunity on firm performance and firm value in non-financial companies listed on the Indonesia Stock Exchange during the period 2021-2024. Firm performance as the first dependent variable is measured using Return on Assets (ROA), while firm value as the second dependent variable is measured using Price to Book Value (PBV). Environmental performance, firm size, leverage, and sales growth are the independent variables. Control variables, such as cash holdings, are included in this study to ensure a more comprehensive analysis. Data analysis is performed through multiple regression supported by descriptive statistical analysis and classical assumption tests. This study uses a quantitative approach by analysing secondary data from 65 non-financial companies, which were reduced to 24 companies after outliers were removed. The total non-financial company data used as a sample consisted of 260 observations before outliers and 96 observations after outliers over four years (2021-2024). The results of the study show a positive effect of growth opportunity on financial performance and firm value. Financial risk has a negative effect on financial performance and no effect on firm value. Meanwhile, environmental maturity has no effect on financial performance and firm value.
creator: Eleonora Nathania Christi
creator: Dwi Ratmono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59456
type: item
title: KEBIJAKAN PENGUNGKAPAN, TRANSPARANSI INFORMASI DAN KUALITAS LAPORAN KEBERLANJUTAN: INDEPENDENSI KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2024)
description: The aim of this research is to examine the influence of disclosure policy and information transparency on the quality of sustainability reports, as well as to analyze the role of audit committee independence as a factor moderating this relationship. The population used in this research are all banking companies listed on the Indonesia Stock Exchange (IDX), totaling approximately 48 companies as of 2024. The data collection method employed was purposive sampling, carried out based on specific criteria, namely banking companies consistently publishing sustainability reports. The research method utilized is multiple regression analysis and Moderated Regression Analysis (MRA) with secondary data obtained from the annual reports and sustainability reports of banking companies listed on the Indonesia Stock Exchange (IDX) and supporting data from Bloomberg, covering the period of 2022–2024. The results of the analysis indicate that both disclosure policy and information transparency have a significant positive effect on the quality of sustainability reports. Furthermore, the audit committee independence is proven to strengthen the relationship, between disclosure policy and sustainability report quality, whereas it weakens the relationship between information transparency and sustainability report quality.
creator: Evangelista Ivena Putri
creator: Anis Chariri
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH ESG, RISK, KEPEMILIKAN INSTITUSIONAL, DAN CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024)
type: item
description: This research refers to previous studies that examine the determinants of financial performance in the banking sector, particularly the role of Environmental, Social, and Governance (ESG), risk management, ownership structure, and capital adequacy. This research aims to examine the effect of ESG, risk proxied by Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR), institutional ownership, and capital proxied by Capital Adequacy Ratio (CAR) on the financial performance of banking companies in Indonesia. The dependent variable used in this research is financial performance proxied by Return on Assets (ROA), while ESG, risk, institutional ownership, and capital are used as independent variables. Secondary data are used in this research and purposive sampling is employed as the sampling technique. The sample consists of banking companies listed on the Indonesia Stock Exchange during the period 2020–2024, resulting in 102 observations. The data are obtained from annual reports, financial reports, and Bloomberg ESG data. Panel data regression analysis is used to identify the effect of ESG, NPL, LDR, institutional ownership, and CAR on financial performance. The research results show that ESG, NPL, and institutional ownership do not have a significant effect on financial performance. Meanwhile, LDR has a significant negative effect on financial performance, and CAR has a significant positive effect on financial performance. These findings indicate that liquidity management and capital adequacy remain important determinants of banking financial performance in Indonesia, while ESG implementation and ownership structure have not yet shown a direct impact on profitability.
creator: Fabian Surjanto
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH BIAYA AUDIT, UKURAN PERUSAHAAN, DAN TINGKAT UTANG TERHADAP PENGUNGKAPAN HAL AUDIT UTAMA (Studi pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2022–2024)
type: item
description: This study examines the effect of audit fees, firm size, and leverage on Key Audit Matters (KAM) disclosure among financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024 within the compliance theory framework. SA 701, issued by IAPI and effective since 2022, requires auditors to disclose KAM while allowing flexibility in determining narrative depth through professional judgment, resulting in variation in disclosure practices across auditors. The independent variables are audit fees, firm size, and leverage, with auditor type, auditor rotation, and firm loss serving as control variables. This study uses secondary data comprising audited financial statements, independent auditor's reports, and annual reports. The sample was determined through purposive sampling, yielding 78 companies with a total of 234 observations over three years. KAM disclosure was measured using a word count approach. Data were analyzed using multiple linear regression with Ordinary Least Squares (OLS) estimation in EViews 13. The results show that audit fees and leverage have a significant positive effect on KAM disclosure, while firm size shows no significant effect. These findings suggest that KAM disclosure is not solely determined by compliance with SA 701, but is also shaped by engagement conditions and client characteristics that drive auditors to present longer and more detailed KAM narratives.
creator: Felita Khuriani Ardia
creator: Endang Kiswara
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59459
type: item
title: PENGARUH FREE CASH FLOW, ENVIRONMENTAL AND SOCIAL DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN GOVERNANCE DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
description: This study aims to analyze the effect of free cash flow, environmental disclosure, and social disclosure on firm value, as well as to examine the role of governance disclosure as a moderating variable. The study focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange during the 2021–2024 period. These sectors were selected because they are characterized by high capital intensity, large investment requirements, and substantial exposure to environmental, social, and governance issues. This study employs a quantitative approach using secondary data obtained from financial statements, market data, and the Bloomberg ESG Database. The sampling technique used is purposive sampling, with the unit of analysis in the form of firm-year observations. The research data are structured as unbalanced panel data and analyzed using Moderated Regression Analysis (MRA) with a pooled regression approach through IBM SPSS Statistics. After the sample selection process and outlier treatment, the final sample consisted of 121 firm-year observations. The results show that free cash flow has a positive effect on firm value, while environmental disclosure has no effect on firm value. Social disclosure affects firm value, but in a negative direction. In the moderating analysis, governance disclosure does not moderate the effect of free cash flow on firm value, weakens the effect of environmental disclosure on firm value, and strengthens the effect of social disclosure on firm value. These findings indicate that market responses to financial and non-financial factors are selective, and that corporate governance plays different roles in shaping the relationship between sustainability disclosure and firm value.
creator: Gamaliel Wira Santoso
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Pertambangan Subsektor Logam dan Mineral yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
type: item
description: This study analyzes the effect of Good Corporate Governance (GCG) mechanism on the financial performance of metal and mineral mining companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The mining sector contributes significantly to Indonesia’s economy, yet remains vulnerable to commodity price fluctuations and external pressures such as the COVID-19 pandemic, the implementation of Good Corporate Governance is essential for financial performance. The independent variables are board size, independent commissioners, audit committee size, and institutional ownership; financial performance is measured using Return on Assets (ROA). A quantitative approach was applied using secondary data from annual reports and audited financial statements gathered through documentation. The sample was determined via purposive sampling, produced 7 companies with 35 total data observations analyzed using multiple linear regression. The F-test results indicate the four variables have no significant joint effect on ROA. Partially, the proportion of independent commissioners shows a significant positive effect, while board size, audit committee size, and institutional ownership are not significant. The study concludes that independent oversight quality matters more than other corporate governance mechanisms.
creator: Hanny Liviana
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH GERAKAN BOIKOT DI MEDIA SOSIAL X TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG MENJADI TARGET BOIKOT DI INDONESIA
type: item
description: This study examines the effect of boycott-related activities on social media platform X on the financial performance of companies targeted by the Boycott, Divestment, and Sanctions (BDS) movement and listed on the Indonesia Stock Exchange during 2021–2025. The growing use of social media has increased public participation in boycott campaigns and may influence corporate performance. A quantitative approach with panel data regression was employed using a sample of eight companies selected through purposive sampling. Conversation volume and negative sentiment were obtained from platform X through web scraping and classified using the Support Vector Machine (SVM) algorithm. Financial performance was measured by revenue growth and net profit margin. The findings show that neither conversation volume nor negative sentiment significantly affects revenue growth or net profit margin. These results indicate that boycott-related discussions on platform X were not significantly associated with the financial performance of the sampled companies. The study contributes to the literature on digital activism and corporate financial performance.
creator: Ida Maulidya
creator: Dwi Cahyo Utomo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

PENGARUH CSR DISCLOSURE TERHADAP FIRM’S TOTAL RISK DENGAN TAX PAYMENT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TERINDEKS LQ45 PERIODE 2021-2023
type: item
description: This study aims to investigate and provide empirical evidence regarding the impact of Corporate Social Responsibility (CSR) Disclosure on firm total risk in LQ45-indexed companies. It further examines the moderating role of tax payment on the relationship between CSR disclosure and firm's total risk. The sample comprises LQ45-indexed companies for the 2021–2023 period. The independent variable is CSR Disclosure, while the dependent variable is firm total risk. This study also incorporates several control variables, namely market-to-book value (MVB), ROA, and Firm Size. Utilizing a quantitative approach, the analysis is performed using panel data regression analysis. The results indicate that CSR disclosure has a significant negative effect on firm's total risk. Conversely, the tax payment variable is unable to moderate the relationship between CSR disclosure and firm's total risk. These findings suggest that CSR disclosure can foster harmonious relationships and increase mutual trust between management and all stakeholders, while also serving as a positive signal for investors. Furthermore, paying taxes in compliance with regulations is a standard obligation for every corporation to maintain its legality. The market does not grant a "bonus" in the form of additional risk reduction simply because a company fulfills its basic obligations.
creator: Immanuel Ari Nurpratama
creator: Andrian Budi Prasetyo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

DIVERGENSI HAK KONTROL DAN HAK ARUS KAS TERHADAP COST STICKINESS : MODERASI KUALITAS AUDIT DAN INDEPENDENSI DEWAN KOMISARIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
type: item
description: This study investigates how divergence between control rights and cash flow rights affects cost stickiness in Indonesian manufacturing firms listed on the IDX from 2015–2024, moderated by audit quality and board independence. Concentrated ownership in Indonesia often leads to disproportionate voting power, exacerbating agency conflicts in cost management. Using secondary data from 62 firms (620 observations) and EGLS regression, it measures cost stickiness via Anderson et al. (2003) and divergence as the rights gap for ultimate controllers. Findings show divergence significantly reduces cost stickiness, implying more flexible cost adjustments and potential earnings manipulation, consistent with Oh and Choi (2025). Big 4 audit quality moderates the control rights–stickiness link without direct effects, while board independence moderates both rights' pathways. The F-test confirms joint significance, but low Adjusted R² (16.64%) indicates other unmodeled factors.
creator: Christian Boardes Nathanael Siburian
creator: Nur Cahyonowati
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59465
type: item
title: PENGARUH SOSIALISASI PAJAK, TINGKAT PEMAHAMAN PAJAK, KESADARAN PAJAK, DAN PERSEPSI WAJIB PAJAK MENGENAI PERATURAN PAJAK TERHADAP KEPATUHAN PELAPORAN PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi Pelaku UMKM yang Terdaftar di KPP Pratama Semarang Candisari Periode Tahun 2021-2024)
description: This study aims to examine the effect of tax socialization, tax understanding, tax awareness, and perception of tax regulations on tax reporting compliance of individual taxpayers (WPOP) among MSMEs at KPP Pratama Semarang Candisari. This research employs a quantitative approach using primary data collected through questionnaires distributed to 126 respondents selected using purposive sampling. The data analysis methods include instrument testing (validity and reliability), classical assumption tests, multiple linear regression analysis, t-test (partial), F-test (simultaneous), and coefficient of determination (R²). The results show that partially, tax understanding and tax awareness have a positive and significant effect on tax reporting compliance. Meanwhile, tax socialization and perception of tax regulations do not have a significant effect on tax reporting compliance. Simultaneously, all independent variables have a significant effect on tax reporting compliance. The coefficient of determination (Adjusted R Square) is 0.517, indicating that 51.7% of the variation in tax reporting compliance can be explained by the variables in this study, while the remaining 48.3% is influenced by other factors outside the model.
creator: Sekarputih Hayuningtyas
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2

https://ejournal3.undip.ac.id/index.php/accounting/article/view/59466
type: item
title: PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE , KEPEMILIKAN ASING, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Manufaktur Berdasarkan Klasifikasi IDX-IC yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: This study aims to analyze the effect of Environmental, Social, Governance (ESG) Disclosure, foreign ownership, and institutional ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. Firm value is measured using Tobin’s Q, ESG Disclosure is measured using the Bloomberg ESG Disclosure Score, while foreign ownership and institutional ownership are measured as a percentage of shares held relative to total outstanding shares. This study employs a quantitative approach using secondary data obtained from the Indonesia Stock Exchange and Bloomberg database. The sample was determined through purposive sampling, yielding 73 companies with a total of 219 observations. The analysis method used is panel data regression with the Common Effect Model, selected based on the Chow Test and Lagrange Multiplier Test using EViews 12. The results show that ESG Disclosure has a positive and significant effect on firm value. Institutional ownership has a positive and significant effect on firm value. Meanwhile, foreign ownership does not have a significant effect on firm value. The Adjusted R-squared value of 54.49% indicates that the three independent variables substantially explain the variation in firm value.
creator: Vinia Putri Nikita Nasution
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2026-07-27
publication date: 2026-07-27
volume: 15
number: 2