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: INTEGRATING ECOSYSTEM-WIDE FLOURISHING IN BANKING RISK MANAGEMENT: A Comparative Study of Microfinance Case Study and Conventional Banking
items: PENGARUH BIAYA KUALITAS TERHADAP PROFITABILITAS PERUSAHAAN (studi kasus pada industri manufaktur di Bursa Efek Indonesia Tahun 2018-2023)
items: PENGARUH LIKUIDITAS TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
items: PENGARUH PENURUNAN NILAI GOODWILL (GOODWILL IMPAIRMENT) TERHADAP BIAYA EKUITAS (COST OF EQUITY) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2024
items: THE MEDIATION EFFECT OF FINANCIAL DISTRESS ON THE RELATIONSHIP BETWEEN ESG PRACTICES TO FINANCIAL STATEMENT FRAUD (Study on Manufacturing Firm Listed in IDX between 2022 - 2023)
items: The Use Of Regenerative Practices In A Company’s Daily Operation In Enhancing Ecosystem-Wide Flourishing
items: PENGARUH TINGKAT PENDIDIKAN, KESADARAN PAJAK, DAN PENERAPAN SISTEM CORETAX TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: STUDI EMPIRIS PADA KPP PRATAMA TARAKAN
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55020
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55021
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55022
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55023
items: PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP DIVIDEND POLICY DENGAN CORPORATE LIFE CYCLE SEBAGAI VARIABEL MODERASI
items: EXPLORING DRIVERS AND BARRIERS TO CIRCULAR ECONOMY ADOPTION AMONG SMES: EVIDENCE FROM THE TWO4C PROJECT
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55030
items: PENGARUH SUSTAINABILITY REPORTING DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2023)
items: PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)
items: PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024)
items: PENGARUH TINGKAT RISIKO PADA PROSPEKTUS TERHADAP FENOMENA UNDERPRICING IPO DI BURSA EFEK INDONESIA TAHUN 2020-2024
items: PENGARUH DIVERSITAS GENDER DALAM DUA DEWAN TERHADAP PENGUNGKAPAN ESG PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: PENGARUH KARAKTERISTIK AUDIT DAN UKURAN PERUSAHAAN TERHADAP EARNINGS MANAGEMENT: STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 PERIODE 2021-2024
items: DAMPAK PAJAK TANGGUHAN TERHADAP PERSISTENSI LABA: Studi Kasus pada Perusahaan Go- Publik di Indonesia Tahun 2020 - 2023
items: PENGARUH EMISI KARBON TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Energi dan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: PENGARUH INSIDER OWNERSHIP DAN INSTITUTIONAL OWNERSHIP TERHADAP KINERJA PERUSAHAAN DENGAN COST OF EQUITY CAPITAL SEBAGAI VARIABEL MEDIASI
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55042
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55043
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55044
items: FACTOR AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BANK IN INDONESIA (Study Case Bank in DKI Jakarta)
items: PERAN TAX RISK DALAM MEMODERASI PENGARUH TAX SAVING TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
items: PENGARUH PROFITABILITAS, SOLVABILITAS, TATA KELOLA PERUSAHAAN, DAN AUDIT QUALITY TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI DAN ENDEMI COVID-19 DI INDONESIA
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55048
items: PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS DAN CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG
items: PENGARUH KARAKTERISTIK AUDITOR TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Sektor Consumer Cyclicals Go-public yang Terdaftar di BEI Tahun 2018-2022)
items: FUTURE DATA ENTRY PROCESSING WITH ARTIFICIAL INTELLIGENCE
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55060
items: ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: PENGARUH RASIO KEUANGAN TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55064
items: PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55067
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55068
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55069
items: PENGARUH ESG DISCLOSURE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55071
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55072
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55096
items: PENGARUH FAKTOR INTERNAL DAN EKSTERNAL INDIVIDU TERHADAP MINAT INVESTASI REKSADANA PADA MAHASISWA FEB UNIVERSITAS DIPONEGORO
items: PENGARUH ESG RATINGS, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55100
items: PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH
items: PENGARUH EFEKTIVITAS TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN DALAM PELAPORAN KEUANGAN
items: ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU PENGGUNA APLIKASI BIBIT DI KOTA SEMARANG
items: PENERAPAN FRAUD PENTAGON THEORY DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI MODERASI
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55105
items: PENGARUH TATA KELOLA PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2021-2023)
items: ANALISIS HUBUNGAN TIMBAL BALIK ANTARA ESG DISCLOSURE DAN MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
items: ANALISIS KETERKAITAN NARCISSISM TERHADAP TAX EVASION DENGAN MORAL DISENGAGEMENT SEBAGAI VARIABEL INTERVENING
items: PENGARUH AUDIT QUALITY TERHADAP PREDIKSI LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2023)
items: DETERMINAN MANIPULASI LAPORAN KEUANGAN DENGAN PENDEKATAN TEORI FRAUD HEXAGON (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2021-2023)
items: TELAAH KRITIS TERHADAP PERSPEKTIF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT REPUBLIK INDONESIA
items: PENGARUH DESENTRALISASI FISKAL DAN AKUNTABILITAS TERHADAP TINGKAT KORUPSI (Studi Kasus Pada Pemerintah Daerah di Pulau Jawa)
items: PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN
items: PENGARUH EFEKTIVITAS KOMITE AUDIT DAN MUTU KAP TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023)
items: EVALUATING THE PROFITABILITY OF HYDROGEN AND AMMONIA PRODUCTION IN BRAZIL: STRATEGIC INVESTMENT INSIGHTS
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/55119

INTEGRATING ECOSYSTEM-WIDE FLOURISHING IN BANKING RISK MANAGEMENT: A Comparative Study of Microfinance Case Study and Conventional Banking
type: item
description: This thesis investigates how ecosystem-wide flourishing (EWF), defined as the well-being of individuals, organizations, and regions, can be integrated into banking risk management to enhance financial resilience. Using a qualitative comparative approach, it examines two cases: the Love in Action microfinance study and a semi-structured interview with a senior leader from a conventional bank. Drawing on stakeholder theory, the triple bottom line, resilience theory, and financial resilience frameworks, the research explores how human-centered practices influence risk assessment and organizational performance. Findings reveal that while microfinance institutions embed flourishing through formal agreement structures and cultural rituals, conventional banks primarily rely on financial indicators and informal assessments, overlooking critical relational and leadership dynamics. The study concludes that integrating EWF into banking practices can improve stakeholder trust, reduce systemic risks, and support long-term financial sustainability. Practical recommendations are provided for banks and SMEs to develop structured tools, leadership evaluations, and inclusive risk frameworks that align with sustainable development goals.
creator: Christabel Sylvie Sianipar
creator: Adi Firman Ramadhan
creator: Jan Noeverman
creator: Frank Gruben
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH BIAYA KUALITAS TERHADAP PROFITABILITAS PERUSAHAAN (studi kasus pada industri manufaktur di Bursa Efek Indonesia Tahun 2018-2023)
type: item
description: This study aims to analyze the effect of quality costs on profitability in the manufacturing industry listed in the Indonesia Stock Exchange (IDX). This research data uses secondary data obtained from the company's annual report in the 2018-2023 period. The method used is multiple linear analysis using the IBM SPSS Statistic 25 application. The results of this study indicate that partially prevention costs have no negative effect on Return on Asset and no positive effect on Return on Equity, appraisal costs have a positive and significant effect on Return on Assets but no effect on Return on Equity, internal failure costs have a positive and significant effect on Return on Asset and Return on Equity, external failure costs have a significant negative effect on Return on Asset and Return on Equity. Quality costs consisting of prevention costs, assessment costs, internal failure costs and external failure costs have a significant positive effect on Return on Asset and Return on Equity. Thus, the results of this study emphasize the importance of effective quality management, especially in suppressing external failures and managing quality costs strategically to increase company profitability. It is hoped that these findings can be input for company management in making decisions regarding the allocation of quality costs and become a reference for further research in the field of accounting
creator: Diah Aliffia Hanifa
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH LIKUIDITAS TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
type: item
description: This study aims to analyze the effect of liquidity on stock returns in the Indonesian banking sector listed on the IDX during 2022–2024. Liquidity was measured using trading volume, market capitalization, book-to-market ratio, asset growth, and return on assets (ROA). Multiple regression analysis was employed with secondary data obtained from IDX and Bloomberg. A purposive sampling technique resulted in 46 banks with 101 valid observations after outlier elimination. The results indicate that ROA significantly and positively affects stock returns, while trading volume, market capitalization, book-to-market ratio, and asset growth show no significant effects. These findings highlight the importance of profitability as the main determinant of stock returns, providing implications for both investors and companies.
creator: Faizal Rizki Asmoro
creator: Haryanto Haryanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH PENURUNAN NILAI GOODWILL (GOODWILL IMPAIRMENT) TERHADAP BIAYA EKUITAS (COST OF EQUITY) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2024
type: item
description: This study aims to analyze the effect of goodwill impairment on the cost of equity in companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. The control variables examined include book-to-market ratio, leverage, firm size, and liquidity. The research employs multiple linear regression analysis to examine the relationship between these variables and the cost of equity, which is calculated using the Capital Asset Pricing Model (CAPM). The results indicate that goodwill impairment does not have a significant effect on the cost of equity, with a p-value greater than 0.05. In contrast, book-to-market ratio, firm size, and liquidity show a significant negative effect on the cost of equity, while leverage does not exhibit a significant impact. These findings suggest that fundamental company factors such as valuation, size, and liquidity play a more dominant role in determining the cost of equity compared to goodwill impairment. This research contributes to the understanding of how goodwill impairment and company fundamentals influence investor risk perception and capital costs in emerging markets. The implications of this study highlight the importance of financial transparency and effective risk management to maintain lower equity costs and enhance investor confidence in the Indonesian capital market.
creator: Jesiana Puspita Arum
creator: Basuki Hadiprajitno
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

THE MEDIATION EFFECT OF FINANCIAL DISTRESS ON THE RELATIONSHIP BETWEEN ESG PRACTICES TO FINANCIAL STATEMENT FRAUD (Study on Manufacturing Firm Listed in IDX between 2022 - 2023)
type: item
description: This study explores the influence of Environmental, Social, and Governance (ESG) practices and financial distress on the recurrence for financial statement fraud among manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022. From an accounting perspective, this research aims to provide insights into how a firm's sustainability practices and financial health jointly impact corporate misconduct. The analysis included 21 manufacturing firms, utilizing ESG practices to measure sustainability, the Altman Z-score as a proxy for financial distress, and the Dechow F-score to assess the likelihood of financial statement fraud. Through multiple regression and mediation analyses, the study examined both direct and indirect relationships among these variables. The results indicate that strong ESG practices is significantly associated with a lower risk of financial statement fraud, underscoring the importance of sustainability initiatives in fostering ethical corporate conduct. Although a negative relationship between ESG practices and financial distress was observed, it was not statistically significant. Conversely, financial distress was found to significantly increase the likelihood of fraudulent reporting, confirming its critical role as a risk factor. However, the study did not find support for financial distress mediating the relationship between ESG practices and financial statement fraud.
creator: Virzelia Ninetta Sujarto
creator: Anis Chariri
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

The Use Of Regenerative Practices In A Company’s Daily Operation In Enhancing Ecosystem-Wide Flourishing
type: item
description: The research explores the integration of regenerative practices in daily business operations, focusing on their potential to enhance ecosystem-wide flourishing. It uses Foodvalley NL as a case study to examine the financial, operational, and ecological benefits of these practices. The study uses a mixed-methods approach, combining qualitative interviews with industry stakeholders and quantitative analysis of financial and operational data. The findings show that regenerative practices can drive systemic change by creating positive feedback loops that enhance ecosystem health, stakeholder well-being, and organizational resilience. Despite challenges like high initial costs and knowledge gaps, the study identifies strategic solutions, such as cross-sector collaboration and scalable frameworks, to support businesses in adopting regenerative methods. The research concludes that regenerative practices offer transformative pathways for businesses to achieve financial sustainability while contributing to environmental restoration and social equity.
creator: Amanda Shafa Wiriawan
creator: Agung Juliarto
creator: Frank Gruben
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH TINGKAT PENDIDIKAN, KESADARAN PAJAK, DAN PENERAPAN SISTEM CORETAX TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: STUDI EMPIRIS PADA KPP PRATAMA TARAKAN
type: item
description: This study aims to examine the influence of educational level, tax awareness, and the implementation of the Coretax system on individual taxpayer compliance. The respondents of this study are individual taxpayers registered at KPP Pratama Tarakan. The sampling technique used in this study is purposive sampling, and the data source is primary data collected through questionnaires. The questionnaire employed a Likert scale ranging from 1 to 5. The total sample consisted of 102 respondents. Data analysis was conducted using multiple linear regression with IBM SPSS 26. The results of the study indicate that educational level, tax awareness, and the implementation of the Coretax system have an influence on individual taxpayer compliance.
creator: Diva Nadya Putri
creator: Herry Laksito
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55020
type: item
title: PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2), BEA PEROLEHAN HAK ATAS TANAH (BPHTB), DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2020-2024)
description: This study aims to analyze the effect of PBB-P2, BPHTB, and Groundwater Tax on Local Own-Source Revenue (PAD). The variables used in this study are local own-source revenue as the dependent variable, while PBB-P2, BPHTB, and Groundwater Tax serve as the independent variables. The data source used in this study is secondary data in the form of panel data. The population used is all regions in Central Java Province from 2020 to 2024. The population includes 35 regions, while the sample was 175 obtained from 35 districts/cities multiplied by 5 years. The sample was selected using a saturated sampling method. The analysis method employed in this research is multiple linear analysis using SPSS version 27. The results of the study showed that Rural and Urban Land and Building Taxes (PBB-P2) and the Land and Building Rights Acquisition Duty (BPHTB) have a positive and significant effect on Local Own-Source Revenue (PAD). Meanwhile, the Groundwater Tax does not have a significant effect on local revenue.
creator: Alvia Dwi Fitriana
creator: Haryanto Haryanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55021
type: item
title: PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024)
description: This study analyzes the effect of audit tenure, audit rotation, public accounting firm size, and client firm size on audit quality. In this research, audit quality is proxied by earnings quality, which is measured using discretionary accruals from the Modified Jones Model. The sampling method used is purposive sampling, resulting in a sample of 22 companies with a total of 132 observations during the 2019-2024 period. The data used are secondary data obtained from financial statements and independent auditor reports of health sector companies listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using multiple linear regression using SPSS 27 software. The results showed that audit tenure and public accounting firm size did not have a significant effect on audit quality, while audit rotation and client company size had a significant positive effect on audit quality.
creator: Dewi Handayani
creator: Haryanto Haryanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55022
type: item
title: PENGARUH INTELLECTUAL CAPITAL TERHADAP INDIKASI TERJADINYA FRAUDULENT FINANCIAL STATEMENTS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Kesehatan dan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024)
description: This study aims to obtain empirical evidence related to the influence of intellectual capital on the indication of fraudulent financial statements with the audit committee as a moderation variable in health industry companies and manufacturing in the consumer goods sector for the period 2019-2024. The sample was selected through purposive sampling as many as 108 observations from 22 companies with a 6-year research period. The research data used is secondary data sourced from the annual report published through the IDX's official website and can be accessed by the Bloomberg terminal. The analysis methods used in this study are logistic regression analysis and moderated regression analysis (MRA) through SPSS 26 application software. The results showed that the human capital component which was partially measured using the amount of employee costs had a negative effect on the indication of fraud in financial statements, the structural capital component measured using the amount of research and development costs had a positive effect on the insignificant, while the relational capital component which measured using marketing costs showed significant negative results on indications of financial statement fraud. Audit committees that are measured only using the number of members doesn’t has a significant influence on the overall influence of the intellectual capital component on the indication of fraudulent financial statements.
creator: Annisa Yustika Sari
creator: Tarmizi Achmad
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55023
type: item
title: PENGARUH MANAJEMEN LABA DAN EFISIENSI MANAJEMEN KAS TERHADAP PERFORMANCE PERUSAHAAN DENGAN MODERASI CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI Tahun 2018-2022)
description: This research explores how earnings management both accrual-based (AEM) and real-based (REM) along with cash management efficiency, influences a company’s financial performance. It also examines the moderating role of Corporate Social Responsibility (CSR) in these relationships. The study employs secondary data sourced from financial and sustainability reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The analysis was conducted using panel data regression with a fixed effects model. The results indicate that AEM positively contributes to financial performance, while REM exerts a negative impact. Efficient cash management also shows a influence on financial performance. Moreover, CSR is found to moderate these effects, strengthening beneficial relationships and buffering adverse ones. This study adds value to the existing literature by addressing CSR’s role in financial governance and offers practical insight for corporate stakeholders, including managers, regulators, and investors, to enhance sustainable financial performance.
creator: Vincentia Adhelia Putri Cantika
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP DIVIDEND POLICY DENGAN CORPORATE LIFE CYCLE SEBAGAI VARIABEL MODERASI
type: item
description: This study aims to examine the effect of Corporate Social Responsibility (CSR) on dividend policy with the corporate life cycle as a moderating variable. Dividend policy is one of the most complex challenges in corporate finance and represents a crucial decision. CSR funding is considered to provide financial benefits, as it can strengthen relationships with stakeholders, particularly customers. As a result, company performance may improve, ultimately allowing for dividend payments. The corporate life cycle is regarded as a factor influencing CSR and dividend policy, as managerial preferences are shaped by the company’s financial condition. This sample used in this research is financial companies listed in the Indonesia Stock Exchange in the 2016-2024 period. The total final sample used in this research was 102 firm-year observations. Sample selection was carried out using a purposive sanpling method with predetermined conditions and criteria. The analytical method used in this research are Moderated Regression Analysis. The results show that Corporate Social Responsibility does not have a significant effect on dividend policy. This may be due to CSR funding being long term oriented and requiring considerable time to generate benefits, whereas dividend payments are short-term oriented. However, when companies are in the mature stage of the corporate life cycle, CSR begins to affect dividend policy. At this stage, firms tend to have stable financial conditions and generate high profits, enabling them to reinvest through CSR funding while simultaneously distributing dividends
creator: Aditia Pramana
creator: Agung Juliarto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

EXPLORING DRIVERS AND BARRIERS TO CIRCULAR ECONOMY ADOPTION AMONG SMES: EVIDENCE FROM THE TWO4C PROJECT
type: item
description: Small and Medium Enterprises (SMEs) play a pivotal role in the transition toward a circular economy (CE), yet they often face significant barriers in adopting circular practices. This research explores the main drivers and barriers influencing CE adoption among SMEs engaged in the TWO4C project, a Dutch–German cross-border initiative aimed at accelerating circular transformation. Using survey data from SMEs in construction, electronics, plastics, metal, and wood industries, the study applies a descriptive quantitative approach. Findings reveal that internal innovation culture, employee empowerment, and leadership support serve as critical drivers, while traditional mindsets, lack of knowledge, and operational inertia remain significant barriers. Participation in the TWO4C project provides indirect benefits by fostering peer learning, knowledge exchange, and collaboration across borders. The study contributes to the literature by integrating four theoretical perspectives—Institutional Theory, Resource-Based View (RBV), Transition Management (TM), and Organizational Learning (OL)—to explain CE adoption dynamics. Practical recommendations are provided for SMEs, policymakers, and support institutions to strengthen innovation capabilities, shift cultural mindsets, and leverage cross-border collaboration to accelerate circular transitions.
creator: Raden Ajeng Arimbi Dyah Lokashinta Wibisono
creator: Agung Juliarto
creator: Kees Tesselhof
creator: Frank Gruben
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55030
type: item
title: Pengaruh Temuan Audit, Tindak Lanjut Hasil Pemeriksaan, Serta Kinerja Keuangan Terhadap Tingkat Korupsi Pemerintah Daerah (Studi Empiris Pada Pemerintah Kabupaten dan Kota di Jawa Tengah Tahun 2020-2023)
description: This study aims to examine the effect of audit findings, follow-up of audit results, and financial performance on the level of corruption in local governments (an empirical study on regency and city governments in Central Java for the period 2020–2023). The independent variables in this research are audit findings, follow-up of audit results, and financial performance, while the dependent variable is the level of corruption. The study utilizes secondary data sourced from the audit reports of the Audit Board of the Republic of Indonesia for Central Java and corruption data from the Central Java High Prosecutor’s Office. The sampling technique used is purposive sampling, resulting in 140 observations from various regencies and cities in Central Java. The data were analyzed using multiple linear regression analysis. The results show that audit findings have a negative effect on the level of corruption. Follow-up of audit results shows a positive influence. Financial performance, measured by the independence ratio, has a negative effect on corruption. Financial performance based on the operational expenditure ratio has no significant effect. Meanwhile, financial performance based on the capital expenditure ratio has a negative impact.
creator: Adelia Yona Rahmatika
creator: Dwi Cahyo Utomo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH SUSTAINABILITY REPORTING DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2023)
type: item
description: This study aims to examine the effect of sustainability reporting and corporate governance on firm value. The independent variable in this study is sustainability reporting which is assessed based on the GRI 2021 index, while corporate governance is proxied by board size, board independence, and board diversity. Firm value, which is the dependent variable, is measured using the Tobin's Q indicator. The population in this study are energy companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. Using purposive sampling method, 76 samples were selected from energy sector companies that published sustainability reports with GRI Standards. This study used multiple linear regression analysis method to examine the effect of sustainability reporting, board size, board independence, and board diversity on firm value. The results showed that board size has a positive and significant effect on firm value, while sustainability reporting, board independence, and board diversity have an insignificant effect on firm value.
creator: Akbar Adelio Hasiholan
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)
type: item
description: This study aims to determine the effect of intellectual capital on financial performance in banking sector companies listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. Intellectual capital in this study is proxied by capital employed, human capital, and structural capital while the company’s financial performance is proxied by net profit margin (NPM) and return on investment (ROI). This study population consists of all banking sector companies listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. The sample was obtained using a purposive sampling method based on predetermined criteria. The type of data is secondary data using the company’s financial reports and the official IDX website. Data were obtained using the documentation method and processed using the multiple linear regression analysis method. The results of the study show that human capital and structural capital only have a significant effect on NPM and do not have a significant effect on ROI because the significance value obtained for NPM is smaller than the alpha value and the significance value for ROI is greater than the alpha value. Meanwhile, the significance value of capital employed is smaller than the alpha value so that capital employed does not have a significant effect on either NPM or ROI
creator: Alendra Taufiqurrahman
creator: Marsono Marsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024)
type: item
description: This study aims to examine the effect of profitability, leverage, and firm size on tax avoidance. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling method based on specific criteria, resulting in 1,105 firm-year observations. The analytical method used in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that profitability has a significant positive effect on tax avoidance, suggesting that more profitable companies tend to engage in tax minimization strategies. Meanwhile, leverage and firm size do not have a significant effect on tax avoidance, indicating that these variables do not substantially influence corporate tax avoidance behavior in the Indonesian manufacturing sector.
creator: Algian Khalish Wardhana
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH TINGKAT RISIKO PADA PROSPEKTUS TERHADAP FENOMENA UNDERPRICING IPO DI BURSA EFEK INDONESIA TAHUN 2020-2024
type: item
description: This study aims to analyze the impact of financial and non-financial risk factors on the phenomenon of underpricing in companies that conducted Initial Public Offerings (IPOs) in Indonesia during the period of 2020-2024. The financial variables examined include Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) as a control variable, while the non-financial variables include Underwriter Reputation (PE) and Auditor Reputation (RA). The research employs multiple linear regression analysis to examine the relationship between these variables and the Initial Return (IR), which is used as an indicator of underpricing. The results indicate that Current Ratio (CR) has a significant positive effect on underpricing, with a p-value < 0.001. In contrast, Debt to Equity Ratio (DER), Underwriter Reputation (PE), and Auditor Reputation (RA) do not show a significant impact on underpricing, each with a p-value greater than 0.05. Return on Assets (ROA), used as a control variable, also shows a significant effect on underpricing. These findings suggest that company liquidity and profitability are more influential in affecting investor decisions on IPO pricing than external factors such as third-party reputations. This research contributes to the understanding of factors influencing underpricing in the Indonesian IPO market by showing that internal financial information of the company is more valued by investors, while auditor and underwriter reputations are less relevant. The implications of this study highlight the importance of company transparency and financial health in reducing underpricing and enhancing investor confidence.
creator: Alya Ahshaina Refriazahra
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH DIVERSITAS GENDER DALAM DUA DEWAN TERHADAP PENGUNGKAPAN ESG PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study was conducted to analyze the influence of gender diversity within a two-tier board system (board of directors and board of commissioners) as a governance mechanism to reduce information asymmetry between management (agent) and shareholders (principal) through Environmental, Social, and Governance (ESG) disclosure. The study was conducted on consumer manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Gender diversity on the board of directors and board of commissioners was measured using the proportion of women, with firm size as a control variable. The dependent variable in this research is ESG disclosure, which was measured using the composite ESG disclosure score as well as individual pillar scores (Environmental, Social, and Governance) sourced from the Bloomberg database. This research utilizes secondary data from annual and sustainability reports. The sample was selected using a purposive sampling technique based on data availability, resulting in a total of 129 observations. The results indicate that gender diversity on the board of directors has a significant positive effect on the level of composite ESG disclosure, particularly on the environmental and social pillars. Similar findings were also demonstrated by gender diversity on the board of commissioners. From the perspective of agency theory, this finding indicates that a more diverse board is able to enhance its monitoring function, thereby encouraging management (agent) to be more transparent in reporting the management of non-financial risks for the benefit of shareholders (principal). However, this study did not find a significant influence of gender diversity on either board on the disclosure of the governance pillar.
creator: Amelia Natafa
creator: Siti Mutmainah
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH KARAKTERISTIK AUDIT DAN UKURAN PERUSAHAAN TERHADAP EARNINGS MANAGEMENT: STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 PERIODE 2021-2024
type: item
description: This study aims to examine the effect of audit characteristics and company size on earnings management. The independent variables in this study are audit characteristics, proxied by the size of the public accounting firm (KAP) and industry specialization, while company size is measured by the natural logarithm of total assets. Earnings management, which is the dependent variable, is measured by calculating discretionary accruals. The population in this study consists of companies with consistent LQ45 indexing from 2021 to 2024. Using purposive sampling, 96 samples were taken from LQ45 index companies that published annual financial reports on the IDX website. This study uses multiple linear regression analysis to test the effects of KAP size, industry specialization, and company size on earnings management. The results of this study indicate that industry specialization has a significant negative effect on earnings management, while KAP size and company size have no significant effect on earnings management.
creator: Ananda Kurnia Mulyatno
creator: Tarmizi Achmad
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

DAMPAK PAJAK TANGGUHAN TERHADAP PERSISTENSI LABA: Studi Kasus pada Perusahaan Go- Publik di Indonesia Tahun 2020 - 2023
type: item
description: This study was conducted to examine the effect of deferred taxes on earnings quality as measured by Net Income (NI) and Operating Cash Flow (OCF) in Indonesian public companies during the period 2020-2023, incorporating the control variables Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Investment (ROI), and Cash Effective Tax Rate (CETR). The independent variable used is deferred taxes, while profit quality as the dependent variable is measured using two proxies, namely Net Income (NI) and Operating Cash Flow (OCF). This study uses secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023 and a case study approach. Panel data regression analysis was applied using EViews 13 software to identify the effect of deferred taxes and control variables on profit quality. The results indicate that deferred taxes significantly influence profit quality, as measured by Net Income (NI) and Operating Cash Flow (OCF). Control variables such as DER, ROA, ROI, and CETR are also considered to provide a more comprehensive understanding of the factors affecting profit quality. These findings emphasize the importance of companies considering the impact of deferred taxes in preparing financial statements to enhance the quality of reported profits.
creator: Andhika Iman Wafi
creator: Endang Kiswara
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH EMISI KARBON TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Energi dan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to analyze the effect of carbon emissions on firm value in the energy and industrial sectors that received PROPER ratings on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The main issues examined are whether carbon emissions, firm size, leverage, and institutional ownership affect firm value, and whether carbon emissions produced in the energy sector comply with Indonesia’s carbon tax framework. This research is adapted from Han et al. (2023) entitled “Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan.” The research method used is panel data regression, utilizing secondary data obtained from annual reports, sustainability reports, and PROPER data from the Ministry of Environment and Forestry. The research sample consists of 13 companies in the energy and industrial sectors that consistently received PROPER ratings during 2021-2023. The results show that only firm size has a positive and significant effect on firm value. Carbon emissions, leverage, and institutional ownership do not show significant effects on firm value. In addition, the data disclosed by energy sector companies is not sufficient to draw conclusions regarding the alignment of carbon emissions with the carbon tax framework in Indonesia. These findings indicate that environmental factors, especially carbon emissions, have not yet become a main consideration for investors in assessing firm value in Indonesia during the research period.
creator: Annisa Nur Laily Yuniasari
creator: Endang Kiswara
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH INSIDER OWNERSHIP DAN INSTITUTIONAL OWNERSHIP TERHADAP KINERJA PERUSAHAAN DENGAN COST OF EQUITY CAPITAL SEBAGAI VARIABEL MEDIASI
type: item
description: This study aims to examine the effect of ownership structure on the cost of equity capital and firm performance. Furthermore, it investigates whether the cost of equity capital serves as a mediating variable in the relationship between ownership structure and firm performance. The ownership structure is divided into insider ownership and institutional ownership. Firm performance is measured using return on equity (ROE), while the cost of equity capital is estimated using the Capital Asset Pricing Model (CAPM). The sample consists of 54 companies consistently listed in the KOMPAS100 index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period, resulting in a total of 144 firm-year observations. The data were analyzed using panel data multiple regression with EViews 13. The results show that insider ownership has a significant negative effect on the cost of equity capital. Institutional ownership has a significant positive effect on firm performance. However, institutional ownership does not have a significant effect on the cost of equity capital, and neither insider ownership nor the cost of equity capital significantly affects firm performance. Consequently, the cost of equity capital does not mediate the relationship between both ownership structure and firm performance. These findings suggest that the cost of equity capital does not play a mediating role in the relationship between ownership structure and firm performance in the context of firms listed in the KOMPAS100 index.
creator: Arief Aqli Fahriza Nasution
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55042
type: item
title: PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Basic Materials, Consumer Cyclicals, dan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
description: This study aims to analyze and examine the influence of Environmental, Social, Governance (ESG), and financial performance on firm value in basic materials, consumer cyclicals, and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs stakeholder theory and resource-based theory as theoretical foundations. The research sample was selected using purposive sampling method, yielding 218 observations. Data were obtained through companies' annual reports published on the official IDX website and Bloomberg database. This study uses quantitative methods with multiple linear regression analysis techniques using SPSS 27 software to analyze the relationship between independent variables (environmental, social, governance, profitability, liquidity, leverage, and firm size) and the dependent variable (firm value measured by Tobin's Q). The results show that profitability (ROA) and liquidity (CR) have a positive and significant effect on firm value. Meanwhile, Environmental, Social, Governance, leverage, and firm size variables do not have a significant effect on firm value.
creator: Azka Nabila
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55043
type: item
title: PENGARUH KEPEMILIKAN KAS, RASIO PEMBAYARAN DIVIDEN, RISIKO KEUANGAN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERATAAN LABA (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals dan Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2020-2023)
description: Income smoothing is a form of earnings management conducted to reduce fluctuations in reported earnings in order to achieve more stable profit levels. Cash holding is measured by the percentage of cash and cash equivalents, dividend payout ratio, financial risk is measured by the debt-to-asset ratio, while managerial ownership and institutional ownership are measured by the percentage of shares owned by managers and institutions. Therefore, this study aims to examine the effect of cash holding, dividend payout ratio, financial risk, managerial ownership, and institutional ownership on income smoothing. The population in this study consists of companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The sample was selected using purposive sampling based on specific criteria, resulting in 266 observation data. The data used are secondary data obtained from the official websites of the companies and the Bloomberg Laboratory of the FEB UNDIP as a source of financial report data. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS software. The results of the study show that cash holding, financial risk, and managerial ownership have a positive and significant effect on income smoothing, while the dividend payout ratio and institutional ownership have no significant effect. This study aims to provide insights for companies, investors, and regulators in understanding the factors that influence income smoothing.
creator: Callasaro Sispa
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55044
type: item
title: REPUTASI KAP, PERGANTIAN AUDITOR, DAN HAL AUDIT UTAMA TERHADAP AUDIT REPORT LAG: UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Energy yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: This study aims to examine the effect of Accounting Firm reputation, auditor switching, and the number of Key Audit Matters (KAM) on audit report lag, as well as the moderating role of firm size in these relationships. The dependent variable in this research is audit report lag, while the independent variables include Accounting Firm reputation, auditor switching, and the number of KAM. Firm size is examined as a moderating variable to assess whether it strengthens or weakens the relationships between the independent variables and audit report lag. The sample consists of 167 observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022 to 2024, selected using a purposive sampling method based on predetermined criteria. This study employs a quantitative approach, using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 26. The results show that Accounting Firm reputation has a significant negative effect on audit report lag. Auditor switching has a positive but statistically insignificant effect, while the number of KAM also has a negative but insignificant effect. Furthermore, firm size weakens the effect of Accounting Firm reputation and the number of KAM, and strengthens the effect of auditor switching on audit report lag, although these moderating effects are not statistically significant
creator: Carissa Maharani
creator: Anis Chariri
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

FACTOR AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BANK IN INDONESIA (Study Case Bank in DKI Jakarta)
type: item
description: This study investigates the factors that influence the effectiveness of internal audits in the Indonesian banking sector, particularly in the DKI Jakarta region, using Attribution Theory as its theoretical foundation. The study empirically examines the influence of internal auditor competence, internal auditor independence, management support, and organizational culture on the effectiveness of internal audits. Using a quantitative approach, data were collected through structured questionnaires from 105 internal auditors and related staff at Indonesian commercial banks and were analyzed using multiple linear regression. The research findings indicate that internal auditor competence, internal auditor independence, and organizational culture have a significant positive influence on the effectiveness of internal audits. These results underscore that the professional capabilities of auditors, their autonomy from intervention, and a transparent and ethical organizational culture are crucial for the success of internal audits in the banking industry. However, the hypothesis regarding management support was rejected, as no statistically significant influence on internal audit effectiveness was found within the context of this study. Theoretically, this study contributes by applying Attribution Theory to explain how the perception of audit effectiveness is shaped by attributions to stable, internal factors like competence and culture. Practically, the findings offer insights for banking management and regulators to focus on enhancing auditor competence, strengthening independence, and developing an organizational culture that supports accountability to improve audit quality, mitigate fraud risks, and reinforce governance frameworks in the Indonesian financial sector
creator: Clara Augustine
creator: Anis Chariri
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PERAN TAX RISK DALAM MEMODERASI PENGARUH TAX SAVING TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
type: item
description: This study aims to analyze the effect of tax saving on firm value by considering the moderating role of tax risk in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. A quantitative approach was purposive sampling, resulting 200 firm-year observations during the study period. The data were analyzed using multiple linear regression with a moderated regression analysis (MRA) approach, supoorted by SPSS software. The results show that tax saving has a positive and significant effect on firm value. This indicates that efficient and compliant tax-saving strategies send positive signals to investors and enchance the company’s market valuation. However, tax risk does not significantly moderate the relationship between tax saving and firm value. This finding suggest that tax risk is not yet fully considered by investors in their valuation of the firm, possibly due to the limited disclosure of tax risk information in financial reports. Overall, the study supports the signaling theory and managerial efficiency theory, where legitimate tax saving is viewed positively by the market. Conversely, tax risk has not become a key factor in investor assessment. These findings are important for company management, investors, and regulators in formulating tax strategies, improvising fiscal transparency, and developing corporate governance policies that support long-term value sustainability.
creator: David Adar Hazael
creator: Nur Cahyonowati
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH PROFITABILITAS, SOLVABILITAS, TATA KELOLA PERUSAHAAN, DAN AUDIT QUALITY TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI DAN ENDEMI COVID-19 DI INDONESIA
type: item
description: This study aims to examine the effect of profitability, solvency, corporate governance which includes ownership concentration, audit committee, and the number of audit committee meetings, and audit quality which includes audit opinion and the reputation of the Public Accounting Firm (PAF) on audit report lag. In this study, the variables of profitability, solvency, ownership concentration, audit committee, number of audit committee meetings, audit opinion, and PAF reputation act as independent variables, while audit report lag serves as the dependent variable. The sample in this study consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period, totalling 148 samples. The sample selection was based on a purposive sampling method using criteria and requirements determined by the researcher. The testing and analysis methods used in this study include descriptive statistical analysis and statistical hypothesis testing using the Partial Least Squares (PLS) method through the WarpPLS 8.0 application. The results of the study show that not all research variables have a statistically significant effect on audit report lag, and the influence is not consistently distributed. The variables that consistently affect audit report lag in both pandemic and endemic Covid-19 situations are solvency, number of audit committee meetings, and audit opinion.
creator: Davin Hansel Chaindrakarsa
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55048
type: item
title: PENGARUH CORPORATE GOVERNANCE (DEWAN DIREKSI, DEWAN PENGAWAS SYARIAH, KOMITE AUDIT, DAN DEWAN KOMISARIS) TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah di Indonesia yang Terdaftar di OJK Tahun 2021-2023)
description: This academic work intends to collect observable proof regarding the influence of the Board of Directors, the Number of Audit Committees, the Audit Committee Meetings, the Number of Sharia Supervisory Boards, the Sharia Supervisory Board Meetings, the Number of the Board of Commissioners, Independent Commissioner and the Board of Independent Commissioners on the financial performance of Islamic banks registered with the Financial Services Authority. Analyzes and data of the study uses a quantitative approach. Data was collected using secondary time series data, namely Islamic commercial banks officially registered with the OJK that publish complete and accessible annual financial reports from the 2021-2023 period. Hypothesis tests include determination coefficient tests, t tests and F tests. The results of this study prove that there is an influence of the Board of Directors on financial performance, There is no influence of the Number of Audit Committee on financial performance, There is no influence of the Audit Committee Meeting on financial performance, There is no influence of the Number of Sharia Supervisory Board on financial performance, There is no influence of the Sharia Supervisory Board Meeting on financial performance, There is an influence of the Board of Commissioners on financial performance, and simultaneously there is an influence of the variables of the Board of Directors, the Number of Audit Committees, the Audit Committee Meetings, the Number of Sharia Supervisory Boards, the Sharia Supervisory Board Meetings and the Board of Commissioners on financial performance.
creator: Devi Alya Rahmatika
creator: Herry Laksito
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS DAN CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG
type: item
description: This study aims to analyze the effect of Key audit matters (KAM) disclosure and Corporate governance on Audit report lag (ARL). The independent variables consist of KAM, audit committee size, audit committee independence, audit committee expertise, audit committee meetings, board of commissioners size, and board of commissioners independence, while ARL serves as the dependent variable with company size, Big 4 auditors, and leverage as control variables. The population comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, with purposive sampling yielding 534 companies. Data were analyzed using panel data regression with a fixed effect model through EViews 13. The findings reveal that KAM disclosure, audit committee size, audit committee independence, audit committee expertise, board of commissioners size, and board of commissioners independence were found to have no significant effect on ARL, whereas audit committee meetings have a negative and significant effect on ARL.
creator: Dhani Faturrochman
creator: Nur Cahyonowati
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH KARAKTERISTIK AUDITOR TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Sektor Consumer Cyclicals Go-public yang Terdaftar di BEI Tahun 2018-2022)
type: item
description: This study aims to analyze the effect of audit tenure, auditor switching, and the size of Public Accounting Firms (KAP) on audit delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The research is based on assurance theory, which states that auditors are responsible for providing assurance on financial statements. The research method used is a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from company annual reports. The sample was determined using purposive sampling, consisting of 141 companies over five years of observation, resulting in a total of 705 data points. The independent variables in this study include audit tenure, auditor switching, and the size of the audit firm, while the control variables are firm size, firm age, and profitability. The results show that audit tenure does not have a significant effect on audit delay. In contrast, auditor switching has a significant positive effect, and audit firm size has a significant negative effect on audit delay.
creator: Dihyah Amalia Putri
creator: Tarmizi Achmad
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

FUTURE DATA ENTRY PROCESSING WITH ARTIFICIAL INTELLIGENCE
type: item
description: Artificial Intelligence (AI) is reshaping the industry by automating routine tasks, transforming skill requirements, and raising ethical concerns. The study employs a qualitative research approach, analyzing academic literature, case studies, and secondary data to explore how AI is reshaping accounting job roles, influencing skill sets, and presenting ethical challenges. The findings highlight the increasing automation of tasks like data entry and financial reconciliation, necessitating a shift towards analytical and strategic roles for accountants. Additionally, the study emphasizes the growing importance of data analytics, critical thinking, and ethical decision making skills in an AI-driven environment. The research concludes by discussing the need for organizations to implement robust workforce development strategies and ethical frameworks to navigate the complex landscape of AI in accounting.
creator: Dinda Putri Sananta
creator: Agung Juliarto
creator: Frank Gruben
creator: Kees Tesselhof
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55060
type: item
title: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023)
description: This study aims to provide empirical evidence regarding the effect of corporate social responsibility, good corporate governance, and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The population in this study were 124 companies, the sample selection used purposive sampling method so that 34 companies were used in this study. This study uses data sourced from financial reports and corporate sustainability reports accessed through the IDX, the company's official website and Bloomberg terminals. The results of this study indicate that the corporate social responsibility variable has a positive effect on tax avoidance, while good corporate governance proxied by independent commissioners and audit committees does not significantly affect tax avoidance, and sales growth has no effect on the level of tax avoidance.
creator: Grace Puspita Hasibuan
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to analyze the influence of the elements of the fraud diamond theory on fraudulent financial statements in companies listed on the Indonesia Stock Exchange (IDX). Fraudulent financial statement is an act intentionally carried out by management to present misleading financial information or information that does not reflect the actual condition. The independent variables used in this study include financial stability, external pressure, nature of industry, change in auditor, and change in director. The dependent variable used is fraudulent financial statement. The research objects consist of companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2021–2023 period using purposive sampling method. The total research sample amounts to 165 company data. Secondary data were collected from financial statements and annual reports available on the IDX website and the official websites of the companies. The study employs logistic regression analysis to test the hypotheses. The results show that external pressure has a positive effect on fraudulent financial statements, while the other variables financial stability, nature of industry, change in auditor, and change in director are not proven to have an effect on fraudulent financial statements
creator: Hetty Sondang Gultom
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH RASIO KEUANGAN TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: Fraudulent financial reporting is the intentional manipulation of financial statements by management to misrepresent a company's true financial condition, which may harm investors, regulators, and other stakeholders. One method to detect potential fraud is financial ratio analysis, as it provides early warning indicators of irregularities. This study examines the effect of leverage, profitability, and liquidity on the likelihood of financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, 118 observations were analysed through logistic regression with IBM SPSS 27. The results of the study indicate that leverage has a positive and significant effect on the potential for financial statement fraud, while profitability has a negative and significant effect. Liquidity does not show a significant effect.
creator: Ira Hutahayan
creator: Imam Ghozali
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55064
type: item
title: PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGN GOOD CORPORATE GOVERNANCE 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 profitability and leverage on tax avoidance, with good corporate governance (GCG) as a moderating variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research applies a quantitative approach by analyzing secondary data from 87 manufacturing companies selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression and moderated regression analysis. The results indicate that profitability has a negative effect on tax avoidance, while leverage has a positive effect. Good corporate governance strengthens the relationship between profitability and tax avoidance, but weakens the relationship between leverage and tax avoidance.
creator: Keisha Angeli Diva Miracle
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
type: item
description: This study was conducted to analyze the influence of Risk Profile, Good Corporate Governance (GCG), and Capital on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2024. In this research, the Risk Profile is measured using two main indicators: Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR). GCG is assessed using the self-assessment method, which is an internal evaluation of the implementation of good corporate governance principles. Meanwhile, Capital is measured using the Capital Adequacy Ratio (CAR). The dependent variable in this study is financial performance, measured by two profitability ratios: Return on Assets (ROA) and Return on Equity (ROE). This research uses secondary data obtained from the annual financial statements of the sampled banking companies, selected using purposive sampling technique. The results show that NPL has a negative and significant effect on both ROA and ROE, indicating that a higher level of non-performing loans leads to a decline in financial performance. LDR has a positive but not significant effect, meaning that although higher credit distribution may potentially increase income, it does not directly improve profitability. GCG has a positive and significant effect, showing that consistent implementation of good corporate governance practices contributes to improved efficiency and financial performance. Meanwhile, CAR has a negative and significant effect, suggesting that excessive capital allocation may not always be effective in supporting profitability growth in banking institutions
creator: Mala Sharfina Adavi
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55067
type: item
title: PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN AKUNTANSI LINGKUNGAN, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024)
description: This research aims to provide empirical evidence regarding the influence of environmental performance, environmental accounting disclosure, and good corporate governance mechanism on financial performance and market performance, grounded in legitimacy theory and type II agency theory. Using a quantitative approach with multiple linear regression, this research analyzes 88 observations from 22 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. Variable measurements were conducted using several indicators, including the PROPER score of environmental performance, the GRI index for environmental disclosure, as well as board of commissioners’ activities, audit committee activities, and audit quality as proxies for GCG mechanism. Data were sourced from financial statements, annual reports, and sustainability reports, then analyzed using software SPSS software. Results show that environmental performance has a positive effect on financial performance and market performance, and board of commissioners’ activities also have a positive effect on financial performance. Conversely, audit committee activities have a negative effect on financial performance. Audit quality has a positive effect on market performance but does not affect financial performance. Meanwhile, environmental accounting disclosure does not affect either type of performance, and board of commissioners and audit committee activities also does not affect market performance.
creator: Merinda Citra Saphira
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55068
type: item
title: PENGARUH NET PROFIT MARGIN, RETURN ON ASSET, RETURN ON EQUITY, EARNING PER SHARE, DAN DEBT TO EQUITY RATIO DALAM MEMENGARUHI HARGA SAHAM (Studi Empiris pada Perusahaan yang terdaftar pada Indeks LQ45 tahun 2021-2023)
description: This study aims to analyze the effect of Net Profit Margin, Return on Asset, Return on Equity, Earning Per Share, and Debt to Equity Ratio in influencing stock prices. The population in this study are companies listed in the LQ45 sector in the 2021-2023 period. The sampling method used in this study was purposive sampling. The total number of samples in this study were 86 research samples. The data used in this study were obtained from the official website of the Indonesia Stock Exchange (IDX). The data in this study were analyzed using multiple linear regression. The data in this study were also analyzed using the classical assumption test before the data were tested using multiple regression tests. The results of this study indicate that Net Profit Margin, Return on Asset, Return on Equity have no effect on stock prices. While Debt to Equity Ratio and Earning Per Share have an influence on stock prices.
creator: Mohamad Taufan Akbar Fahrudin
creator: Shiddiq Nur Rahardjo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55069
type: item
title: PENGARUH PERENCANAAN PAJAK, PENGHINDARAN PAJAK, RISIKO PAJAK, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)
description: This study is to obtain results from tests conducted on the effects of tax planning, tax avoidance, tax risk, and financial performance on company value, as previous studies have shown varying results, necessitating further testing. This study uses a quantitative approach with multiple linear regression analysis. The data used is secondary data obtained from the annual financial reports of companies in certain sectors during the period 2021 to 2023. Data testing was carried out through classical assumption testing, regression analysis, and simultaneous and partial testing to measure the strength and direction of the influence between variables. The results of this study prove that the classical assumption test on each variable is normally distributed, does not experience multicollinearity, does not contain autocorrelation, and does not exhibit heteroscedasticity. The F-statistic test showed that the independent variables collectively do not influence the dependent variable. This study found that tax planning and profitability significantly influence firm value, while tax avoidance, tax risk, and liquidity do not significantly influence firm value.
creator: Muhammad Ardia Al Farisi
creator: Darsono Darsono
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH ESG DISCLOSURE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to analyze the influence of ESG disclosure and audit quality on the value of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. ESG is an important approach in assessing business sustainability, while audit quality reflects the reliability and credibility of a company's financial statements in the eyes of investors. This study used a quantitative approach with purposive sampling and secondary data obtained from Bloomberg and company annual reports. The independent variables consisted of ESG Disclosure and Audit Quality, while firm value was proxied by the Tobin's Q ratio. Data analysis was performed using multiple linear regression. The results show that ESG Disclosure has a positive and significant effect on firm value, indicating that sustainability disclosure can improve market perception of the company. However, audit quality does not have a significant effect on firm value, suggesting that auditor reputation alone may not be sufficient to influence market valuation in this sector during the observed period.
creator: Muhammad Hassan Septiyan
creator: Surya Raharja
rights: Copyright 2026 Diponegoro Journal of Accounting
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55071
type: item
title: PENGARUH UKURAN DEWAN DIREKSI, UKURAN KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) (Studi pada Perusahaan Non-keuangan yang Terdaftar di BEI pada Tahun 2021-2023)
description: This study aims to analyze the influence of board size, audit committee size and company characteristics on Environmental, Social, and Governance (ESG) Disclosure. The independent variables in this study include board size, audit committee size, firm size, and firm age, while the dependent variable is ESG disclosure. The population of this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was selected using the purposive sampling method, resulting in 363 samples. The analysis was conducted using multiple linear regression with the help of IBM SPSS 26.0. The results indicate that board size, firm size, and firm age have a positive and significant effect on ESG disclosure. On the other hand, audit committee insignificant effect on ESG disclosure.
creator: Muhammad Nabiel Aulia Azmi
creator: Shiddiq Nur Rahardjo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55072
type: item
title: PERAN BIAYA LINGKUNGAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan-Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2021-2024)
description: This study aims to examine the role of Environmental Costs and Profitability on Firm Value with Environmental Performance as a mediating variable of manufacturing companies listed on the Indonesia Stock Exchange in 2021-2024. This study refers to stakeholder theory and legitimacy theory. The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Purposive sampling was used in selecting the research sample, resulting in 120 research samples for four consecutive years (2021–2024). The analysis results show that Environmental Costs have a positive and significant effect on Environmental Performance, and Profitability also has a positive and significant effect on Environmental Performance. Additionally, it was found that Environmental Costs do not have a significant direct effect on Firm Value. Meanwhile, Profitability has a positive and significant effect on Firm Value, and Environmental Performance also has a positive and significant effect on Firm Value. This study also found that Environmental Performance significantly mediates the relationship between Environmental Costs and Firm Value, as well as significantly mediates the relationship between Profitability and Firm Value.
creator: Muhammad Mikael Putra Herawantho
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55096
type: item
title: PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Badan Usaha Milik Negara Nonkeuangan yang Terdaftar pada BEI Tahun 2019-2023)
description: This study aims to examine the effect of financial performance, capital structure, and corporate governance mechanism on firm value. The variables used in the analysis are profitability, liquidity, capital structure, institutional ownership, and firm value as the dependent variable. The study focuses on non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period 2019–2023, with a total of 78 samples.The sample selection was based on purposive sampling using specific criteria. Multiple linear regression analysis was employed as the analytical method in this study. The results indicate that profitability and institutional ownership have a significant positive relationship with firm value, while, liquidity has a significant negative effect on firm value. This study also finds that capital structure has no effect on firm value.
creator: Mutiara Tsari Trinanda Dalimunthe
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL INDIVIDU TERHADAP MINAT INVESTASI REKSADANA PADA MAHASISWA FEB UNIVERSITAS DIPONEGORO
type: item
description: This study examines the influence of internal factors (Financial Literacy and Investment Motivation) and external factors (Capital Market Socialization and Investment Return) on Mutual Fund Investment Interest among students at Diponegoro University, as well as identifying the most dominant factor among them. It is hypothesized that both internal and external factors positively influence Mutual Fund Investment. The study involved a sample of 150 Diponegoro University students collected through a questionnaire during a specific research period. The sample was selected using purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The analysis results show that Financial Literacy, Investment Motivation, and Capital Market Socialization have a positive and significant influence on Mutual Fund Investment Interest. Meanwhile, Investment Return does not have a significant effect. Among the significant variables, Investment Motivation is the most dominant factor, followed by Financial Literacy and Capital Market Socialization. These findings indicate that students' personal motivation and financial understanding, supported by capital market education, are the primary drivers shaping their interest in mutual fund investment.
creator: Pretty Dayana Mashita Toris
creator: Fuad Fuad
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH ESG RATINGS, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to examine the role of ESG Ratings, leverage, and liquidity on financial performance and market performance of non-financial companies and listed on the Indonesia Stock Exchange during the 2021–2023 period. This research is based on stakeholder theory. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the years 2021–2023. The sampling technique used is purposive sampling, resulting in 59 research samples over three consecutive years (2021–2023). The analysis results indicate that ESG Ratings and liquidity has a positive effect on financial performance. Leverage has a negative effect on financial performance. The other variables show no significant effect.
creator: Rahmah Nuzuliani Nirmala
creator: Etna Nur Afri Yuyetta
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55100
type: item
title: PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP SUSTAINABILITY DISLOSURE (Studi Kasus pada Perusahaan Sektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
description: This research refers to research by (Indrianingsih 2020) that examines the effect of company size, financial performance, and corporate governance on the sustainability report of non financial companies listed on the Indonesia Stock Exchange in 2013-2017. This research aims to examine the influence of corporate governance and company characteristic on corporate sustainability disclosure of food and beverages companies listed in Indonesia stock exchange in 2021-2023. The variables used in the research are sustainability disclosure as an dependent variable, as well as corporate government components include audit committee activities, board of commissioners independence, board of directors size, institutional ownership and also company characteristic include leverage and firm size as the independent variables. Secondary data is used in this research and multi-case study sampling is used as the sampling technique. The difference between this research and the previous one is that the sample used in this research is food and beverage companies listed on Indonesian Stock Exchange in 2021-2023 with the total samples being 117 samples. The research results show that variables of audit committee activities, board of commissioners independence and firm size have a positive effect on sustainability dislosure. board of directors size and institutional ownership have a negative effect on sustainability disclosure. This research also proves that leverage does not significantly affect on sustainability disclosure.
creator: Ramanda Putra Pratama
creator: Shiddiq Nur Rahardjo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH
type: item
description: This study aims to empirically examine the effect of local government characteristics and audit findings from the Audit Board of the Republic of Indonesia (BPK) on the performance of provincial governments in Indonesia. The characteristics analyzed include government size (total assets), regional wealth (ratio of Own-Source Revenue to total revenue), fiscal dependency on the central government (ratio of General Allocation Fund to revenue), and capital expenditure. The study is motivated by the importance of public accountability and the use of Regional Government Administration Reports (LPPD) and Regional Government Performance Evaluation (EKPPD) as official performance assessment instruments from the Ministry of Home Affairs. This research employs a quantitative approach using ordinal logistic regression analysis. The population consists of 34 provincial governments in Indonesia, selected using purposive sampling based on data completeness for the year 2022. Data were collected from official sources including the Ministry of Home Affairs, the Audit Board (BPK), and the Directorate General of Fiscal Balance. The dependent variable is the provincial government performance score, while the independent variables include government size, regional wealth, fiscal dependency, capital expenditure, and audit findings. The results indicate that government size has a positive and significant effect on performance, while audit findings have a significant negative effect. However, regional wealth, fiscal dependency, and capital expenditure do not show a significant effect. These findings support agency theory, which emphasizes the role of external monitoring and transparency in reducing information asymmetry. The study is expected to serve as a reference for local governments and oversight institutions in formulating more accountable financial management and governance policies.
creator: Reginald Gogo Acacius Dao
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH EFEKTIVITAS TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN DALAM PELAPORAN KEUANGAN
type: item
description: This study aims to test and analyze the influence of corporate governance effectiveness focusing on the characteristics of the board of commissioners and audit committees on the prevention of fraudulent financial reporting as measured using Beneish M-Score. This type of research is a quantitative research using secondary data from the annual reports and audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange for 2021-2023. The research sample was taken using the pusposive sampling technique with a total of 216 samples. Multiple linear regression analysis was used to test the hypotheses. The results of this study show that the characteristics of the board of commissioners, which include the independence of the board of commissioners, the existence of female members of the board of commissioners, the financial expertise of the board of commissioners, and the frequency of board of commissioners meetings as well as the characteristics of the audit committee which include the financial expertise of the audit committee and the frequency of audit committee meetings are proven to be able to prevent fraudulent financial reporting.
creator: Rheinilda Febri Lyandani
creator: Agus Purwanto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU PENGGUNA APLIKASI BIBIT DI KOTA SEMARANG
type: item
description: This study aims to analyze the factors that influence the behavioral intentions of Bibit application users in Semarang City using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) framework developed by Venkatesh et al. (2012). UTAUT 2 consists of eight main variables: performance expectations, effort expectations, facilitating conditions, habit, perceived value, hedonic motivation, and behavioral intention toward technology use, in this case the Bibit application The study population consists of all active users of the Bibit application in Indonesia, with a sample size of 310 people living in Semarang City. A purposive sampling method was used. Data were collected through an online survey using social media. 31 items were analyzed using the PLS-SEM method with the assistance of SmartPLS 4 software. The results indicate that four hypotheses were accepted. The variables of performance expectations, effort expectations, habits, and hedonic motivation have a significant positive influence on the behavioral intentions of Bibit application users. However, social influence, facilitating conditions, and price value do not influence the behavioral intentions of Bibit application users.
creator: Rifa Alehantaka
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENERAPAN FRAUD PENTAGON THEORY DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI MODERASI
type: item
description: Financial statement fraud is a crucial issue that can cause losses for stakeholders. This study aims to analyze the influence of the fraud pentagon theory on the likelihood of financial reporting fraud. The objects of this study are companies in the healthcare industry listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Additionally, this study also examines the role of audit committee competence as a moderating variable. This study uses independent variables consisting of pressure, opportunity, rationalization, capability, and arrogance, with financial statement fraud as the dependent variable, and the audit committee as the moderating variable. A quantitative approach was applied in this study, with secondary data analyzed using logistic regression and Moderated Regression Analysis (MRA). The results of the study indicate that pressure and opportunity, which are part of the fraud pentagon theory, have a significant effect on the potential for financial statement fraud. Additionally, the existence of an audit committee with competence in accounting and finance has been proven to weaken pressure and opportunity.
creator: Rifka Annur Lestari
creator: Tarmizi Achmad
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55105
type: item
title: PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN UKURAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023)
description: Firm value is one of the main indicators that reflects market perception of a company's overall prospects and performance, and serves as a benchmark in determining the attractiveness of the company as an investment. Various factors influence firm value, such as institutional ownership, independent commissioners, and the audit committee. Previous studies have shown mixed results regarding the influence of these factors. This study aims to analyze the effect of institutional ownership, independent commissioners, and audit committee on firm value. The population in this study consists of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the years 2022–2023. The sample was selected using purposive sampling, resulting in 154 observational data points. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and the Bloomberg Laboratory of FEB UNDIP, with documentation as the data collection method. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS 29 software. The results of the study show that institutional ownership and audit committee have a significant positive effect on firm value, indicating that a higher number of institutional ownership and audit committee members increases firm value. Conversely, independent commissioners have a significant negative effect on firm value, indicating that a higher number of independent commissioners reduces firm value.
creator: Rihhadatul Auliya
creator: Paulus Theodorus Basuki Hadiprajitno
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH TATA KELOLA PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to analyze the effect of corporate governance and investment opportunity set (IOS) on earnings quality, by considering control variables such as company size, profitability, and cash holding. The independent variables tested in this study are board diversity, executive compensation, interlocking directorship, and investment opportunity set (IOS), while earnings quality serves as the dependent variable. This study focuses on companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023. The research sample was taken using a purposive sampling method, resulting in 292 observations obtained from company prospectuses, financial statements, and published annual reports. Data analysis was carried out using multiple linear regression after conducting classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results of the study indicate that board diversity and investment opportunity set (IOS) have a significant negative effect on earnings quality, while executive compensation and interlocking directorship do not show a significant effect on earnings quality. As for the tested control variables, company size and profitability show a significant negative effect on earnings quality. Meanwhile, cash holding does not have a significant effect on earnings quality.
creator: Rizky Ramadhan
creator: Puji Harto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

ANALISIS HUBUNGAN TIMBAL BALIK ANTARA ESG DISCLOSURE DAN MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
type: item
description: The relationship between ESG disclosure and earnings management requires further exploration so this study aims to examine the relationship of mutual influence. Earnings management is proxied with accrual earnings management (AEM) and real earnings management (REM). The predictor variables used in the study included age of firm, board of commissioner size, firm size, and leverage. The population in this research is the non-financial sector companies listed on the IDX in 2019-2023. Analytical techniques used are the Ordinary Least Square (OLS) and Two-Stage Least Square (2SLS) methods. The results show that a reciprocal relationship occurred between ESG and REM disclosure, while the ESG and AEM disclosure relationship was only unidirectional. ESG disclosure had a significant negative effect on AEM, but AEM did not have a significant influence on ESG disclosure. The simultaneous relationship between ESG and REM disclosure show that ESG and REM disclosure had a significant negative mutual influence.
creator: Sabrina Kanza Dewanti
creator: Siti Mutmainah
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

ANALISIS KETERKAITAN NARCISSISM TERHADAP TAX EVASION DENGAN MORAL DISENGAGEMENT SEBAGAI VARIABEL INTERVENING
type: item
description: Personality is an inherent trait in every individual. In addition to personalities that are considered positive, there are also negative ones known as the dark triad, one of which is narcissism that is often associated with immoral behavior. This study aims to examine the effect of narcissistic personality on tax evasion through moral disengagement as a mediating factor. This research uses a quantitative approach and survey questionnaire method through Google Form to individual taxpayers registered at the tax office in Central Java Province. The number of samples used was 384 respondents and the data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study show that narcissism does not have a positive effect on tax evasion. In contrast, narcissism has a positive effect on moral disengagement. Furthermore, moral disengagement has a positive impact on tax evasion. Lastly, narcissism has a positive effect on tax evasion through moral disengagement as a fully mediating factor.
creator: Sekar Lintang Timur
creator: Nur Cahyonowati
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH AUDIT QUALITY TERHADAP PREDIKSI LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2023)
type: item
description: This study aims to examine and analyze the effect of audit quality on earnings prediction. Audit quality in this research is measured using three indicators, namely the size of the Public Accounting Firm (KAP), auditor industry specialization, and audit tenure as independent variables, with earnings predictability as the dependent variable. In addition, this study employs Return on Assets (ROA) and Profit or Loss as control variables to strengthen the robustness of the results. The population consists of all banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The samples were selected using a purposive sampling method, resulting in 141 observations. Data analysis was carried out using multiple regression models. The results indicate that the size of the Public Accounting Firm has a positive and significant effect on earnings prediction, suggesting that companies audited by Big Four firms tend to have more reliable financial statements for forecasting future earnings. In contrast, auditor industry specialization and audit tenure were found to have no significant effect on earnings prediction.
creator: Sri Aulia Ramaddini Utami
creator: Tarmizi Achmad
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

DETERMINAN MANIPULASI LAPORAN KEUANGAN DENGAN PENDEKATAN TEORI FRAUD HEXAGON (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2021-2023)
type: item
description: This study aims to examine the potential occurence of financial statement manipulation by utilizing the Fraud Hexagon Theory, which are proxied by financial instability, effective monitoring, total accruals, change in director, director-shareholder kinship, and concurrent positions of director toward financial statement manipulation, which will be measured using the Beneish M-Score. The population of this study consists of mining sector companies listed on Indonesia Stock Exchange (IDX) during the period 2021-2023. A total of 141 samples were analyzed using logistic regression with the assistance of SPSS version 29 software. The result of this study indicate that total accruals have a significant positive effect on financial statement manipulation. In contrast, financial instability, effective monitoring, change in director, director-shareholder kinship, and concurrent positions of director have no significant effect on financial statement manipulation.
creator: Velika Calista
creator: Paulus Theodorus Basuki Hadiprajitno
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

TELAAH KRITIS TERHADAP PERSPEKTIF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT REPUBLIK INDONESIA
type: item
description: This study analyzed the correlation between Environmental, Social, and Governance (ESG) disclosure, Audit Quality, ROE, Leverage, Firm Size and the Public Value of the Indonesian Central Government. Utilizing secondary data from the Central Government Financial Statements (LKPP) and Audit Board (BPK) findings (2021-2023) through qualitative descriptive content and correlation analyses, findings revealed a very weak positive correlation for overall ESG with Public Value. Specifically, Environmental showed a weak positive, Governance a very strong positive, and Social a very strong negative correlation. These results suggest that despite the government possessing various ESG-related data, its lack of integration into a comprehensive reporting framework limits its optimal impact on government legitimacy and Public Value.
creator: Wahyu Rangga Saputra
creator: Endang Kiswara
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH DESENTRALISASI FISKAL DAN AKUNTABILITAS TERHADAP TINGKAT KORUPSI (Studi Kasus Pada Pemerintah Daerah di Pulau Jawa)
type: item
description: This study aims to analyse partially and simultaneously the effect of fiscal decentralisation variables and various accountability indicators on the level of corruption in local governments in Java. The research method uses multiple linear regression analysis with panel data. Data were collected from 115 local governments in Java during the period 2021-2023. Independent variables include fiscal decentralisation (measured by the value of Transfers to Regions and Village Funds/TKDD), LKPD (Local Government Financial Report) opinion, SAKIP (Government Agency Performance Accountability System) score, and EKPPD (Evaluation of Performance of Local Government Administration) score. The dependent variable is the level of corruption as measured by the SPI (Integrity Assessment Survey) score from the KPK. The regression analysis results show that fiscal decentralisation and various accountability indicators (LKPD opinion, SAKIP score, and EKPPD score) partially and simultaneously have a significant influence on the indication of corruption. This finding indicates that these variables contribute significantly to determining the indication of corruption in local government. Thus, the results confirm the importance of improving local government accountability as one of the measures to suppress corrupt practices in the decentralisation process.
creator: Wildhan Khoeron
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN
type: item
description: This study aims to provide empirical evidence regarding the effect of sustainability report disclosure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are sustainability report disclosure measured in aggregate, as well as partial disclosure indices consisting of economic performance disclosure, environmental performance disclosure, and social performance disclosure. Financial performance as the dependent variable is measured using Return on Assets (ROA) and Return on Equity (ROE), with firm size and leverage as control variables. This research employs secondary data consisting of corporate sustainability reports for the period 2021–2023 as the basis for measuring sustainability disclosure, along with financial performance data (ROA and ROE) obtained from the Bloomberg terminal for the period 2022–2024. The sample was selected using purposive sampling, resulting in 74 companies with a total of 181 observations. The study applies a quantitative approach with multiple linear regression analysis. Data processing and analysis were conducted using EViews 13 software. The results indicate that aggregate sustainability disclosure, economic performance disclosure, and environmental performance disclosure do not have a significant effect on financial performance, whether proxied by ROA or ROE. Meanwhile, social performance disclosure has a positive and significant effect on ROA, but does not significantly affect ROE. These findings suggest that the social aspect of sustainability reports provides a faster and more direct impact on financial performance compared to economic and environmental aspects.
creator: Yuliersi Amartha
creator: Wahyu Meiranto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

PENGARUH EFEKTIVITAS KOMITE AUDIT DAN MUTU KAP TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023)
type: item
description: This study aims to analyze the function of audit committees, including the appointment of public accounting firms (KAP), in overseeing earnings management practices in non-financial companies listed on the Indonesia Stock Exchange in 2022-2023. The control variables used in this study include company size, profitability, leverage, free cash flow, and cash flow from operations. This study utilizes agency theory to generate testable hypotheses, and these hypotheses provide empirical findings. The population of this study comprised all companies in Indonesia, except the financial sector, that included the research variables used in this study and were listed on the Indonesia Stock Exchange in 2022-2023. A sample of 568 companies was obtained using a purposive sampling technique. The data were analyzed using the Structural Equation Model (SEM) approach with the Partial Least Squares (PLS) method in SmartPLS 4.1.1.4 software. The results indicate that neither committee effectiveness nor KAP quality significantly impact earnings management practices. Therefore, these findings indicate that the role of audit committees and the quality of public accounting firms are not yet optimal in curbing earnings management practices. The implications of this research are the need to improve audit committee oversight and appoint qualified public accounting firms to enhance financial reporting transparency.
creator: Zelda Annisa Sandhyanasti
creator: Paulus Theodorus Basuki Hadiprajitno
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

EVALUATING THE PROFITABILITY OF HYDROGEN AND AMMONIA PRODUCTION IN BRAZIL: STRATEGIC INVESTMENT INSIGHTS
type: item
description: This thesis evaluates the financial feasibility and profitability of constructing an integrated hydrogen and ammonia production facility in Brazil. Using a mixed methods approach, it combines primary insights from expert interviews with quantitative capital investment modelling and international benchmarking. The research addresses the profitability of such a project depends on the balance between capital costs, operational expenses, and revenue streams. It employs financial metrics such as Levelized Cost of Hydrogen (LCOH), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period to assess economic viability. The findings indicate a competitive LCOH of $2.10/kg and a robust NPV of $228 million over a 20 year horizon, with a payback period of 4.36 years and IRR of 23%. These results position Brazil as a cost effective location for green hydrogen and ammonia production, supported by its abundant renewable resources and growing market opportunities. This research provides actionable investment insights and contributes to the strategic planning necessary for Brazil to emerge as a leader in the global hydrogen economy.
creator: Muhammad Adiel Haryanto
creator: Agung Juliarto
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4

https://ejournal3.undip.ac.id/index.php/accounting/article/view/55119
type: item
title: PENGARUH AUDIT INTERNAL DALAM MENGELOLA RISIKO KEPATUHAN TERHADAP PROGRAM CORPORATE SOCIAL RESPONBILITY (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Perbankan 2019-2023)
description: The purpose of this research is to examine the effect of internal audit on Corporate Social Responsibility (CSR) disclosure, with compliance risk as a mediating variable. There are two main variables in this research: internal audit as the independent variable and CSR disclosure as the dependent variable, with compliance risk acting as an intervening (mediating) variable. This study used banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, with a total sample of 235 observations. Sampling was conducted using a purposive sampling method based on predetermined criteria. The analysis technique used in this research is multiple linear regression and Sobel test for mediation analysis. The results of this study indicate that internal audit has a positive and significant effect on CSR disclosure, while compliance risk does not have a significant effect and fails to mediate the relationship between internal audit and CSR disclosure.
creator: Safira Dyah Cahyani
creator: Abdul Rohman
rights: Copyright 2026 Diponegoro Journal of Accounting
date: 2025-11-11
publication date: 2025-11-11
volume: 14
number: 4