Diponegoro Journal of Accounting
type: channel
description: Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
language: en-US
publication name: Diponegoro Journal of Accounting
issn: 2337-3806
items: PERAN DAN TANTANGAN ARTIFICIAL INTELLIGENCE DALAM KUALITAS PELAPORAN KEUANGAN - A SYSTEMATIC LITERATURE REVIEW
items: PENGARUH BOARD CHARACTERISTICS TERHADAP ESG PERFORMANCE DENGAN FAMILY OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023)
items: PENGARUH LIKUIDITAS, SOLVABILITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
items: FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN HAL AUDIT UTAMA (HAU) (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
items: The Audit Committee, Sharia Supervisory Board and Audit Report Lag: Empirical study of Islamic Banking
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52855
items: FACTORS AFFECTING CORRUPTION IN LOCAL GOVERNMENT IN EAST JAVA PROVINCE BASED ON THE FRAUD TRIANGLE THEORY
items: PENILAIAN KERUGIAN ABNORMAL PADA BUDIDAYA UDANG Studi Kasus Budidaya Udang di MSTP (Marine Science Techno Park) Universitas Diponegoro Jepara, Jawa Tengah
items: IMPLIKASI BIG DATA ANALYTICS DALAM BIDANG AUDIT: A SYSTEMATIC LITERATURE REVIEW
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52859
items: PERAN SERTA TANTANGAN ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING TERHADAP EFEKTIVITAS AUDIT INTERNAL: A SYSTEMATIC LITERATURE REVIEW
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52861
items: PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) : SEKTOR BARANG KONSUMEN PRIMER
items: PENGARUH TARIF PAJAK, SANKSI PAJAK, PENEGAKAN HUKUM, KEADILAN SISTEM PAJAK DAN TRANSPARANSI ALOKASI DANA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA SEMARANG
items: ANALISIS EFEKTIVITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) DI DESA SUMAMPIR KECAMATAN REMBANG KABUPATEN PURBALINGGA
items: PERAN TEKNOLOGI BLOCKCHAIN DALAM MENINGKATKAN TRANSPARANSI LAPORAN KEUANGAN : A SYSTEMATIC LITERATUR REVIEW
items: ANALISIS EFEKTIVITAS VISUALISASI LAPORAN KEUANGAN DENGAN INFOGRAFIS TERHADAP PENINGKATAN PEMAHAMAN PENGGUNA NON-PRAKTISI
items: PERAN MODERASI EXTERNAL ASSURANCE DALAM HUBUNGAN ANTARA ESG DISCLOSURE DAN CREDIT RATING DI INDONESIA (Studi Kasus pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: PENGARUH INDEKS TATA KELOLA PERUSAHAAN TERHADAP AKUN PAJAK TANGGUHAN DAN TINGKAT PENGEMBALIAN SAHAM (Studi Kasus pada Perusahaan Sektor Teknologi di Bursa Efek Indonesia Tahun 2020-2023)
items: PENGARUH GREEN ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI
items: PERAN RISIKO PAJAK DALAM MEMODERASI PENGARUH PENGHINDARAN PAJAK TERHADAP RISIKO PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: PENGARUH SUSTAINABILITY REPORTING DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN (Studi Empiris: Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022)
items: PENGARUH ANALISIS RASIO KEUANGAN PADA KINERJA KEUANGAN PEMERINTAH PUSAT TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52873
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52874
items: EFEK GOOD CORPORATE GOVERNANCE TERHADAP GREEN ECONOMY DI PERUSAHAAN PERTAMBANGAN INDONESIA
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52879
items: MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PADA PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52882
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52883
items: PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT DENGAN TAX RISK SEBAGAI VARIABEL MODERASI (Bukti Empiris pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DENGAN SKOR PENGUNGKAPAN ESG SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2023)
items: PENGARUH AUDITOR WORKLOAD, AUDITOR SWITCHING, AUDIT TENURE, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (ARL)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52889
items: PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
items: PENGEMBANGAN APLIKASI AKUNTANSI SEDERHANA BERBASIS WEB DENGAN BAHASA PEMOGRAMAN PHP, DATABASE MYSQL
items: PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN BOARD SIZE TERHADAP KECEPATAN PENYESUAIAN STRUKTUR MODAL: A SYSTEMATIC LITERATURE REVIEW
items: PENGARUH TINGKAT KESEHATAN BANK TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI PEMODERASI
items: PENGARUH PERENCANAAN PAJAK, PENGHINDARAN PAJAK, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia 2020-2022)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52895
items: KINERJA LINGKUNGAN, SOSIAL, TATA KELOLA, DAN NILAI PERUSAHAAN: STUDI KASUS PADA PT ASTRA AGRO LESTARI TBK PERIODE 2015-2023
items: ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGELOLAAN PERSEDIAAN OBAT (Studi Kasus Pada Karyawan Rumah Sakit SMC Telogorejo Semarang)
items: PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021 - 2023)
items: SYSTEMATIC LITERATURE REVIEW: PENGARUH PENERAPAN ARTIFICIAL INTELLIGENCE TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI
items: PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR TAHUN 2022
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52910
items: PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FIRM VALUE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
items: PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan KOMPAS 100 yang Mengikuti PROPER Periode 2021-2023)
items: PENGARUH HASIL PEMERIKSAAN PEMERINTAH TERHADAP DUGAAN TINDAK PIDANA KORUPSI DAERAH DI JAWA TENGAH (Studi Empiris pada Pemerintah Kabupaten dan Kota di Jawa Tengah Tahun 2018-2023)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52914
items: PENGARUH WHISTLEBLOWING DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KORUPSI (Studi Empiris pada Inspektorat Provinsi Jawa Tengah)
items: IMPACT OF GENERATIVE AI ON FINANCIAL REPORTING: EFFICIENCY ANALYSIS AND COMPLIANCE WITH EU ENVIRONMENTAL REGULATIONS
items: EMISI KARBON, NILAI PERUSAHAAN, DAN PENGUNGKAPAN LAPORAN KEUANGAN: TINJAUAN TEORI LEGITIMASI DAN TEORI SINYAL (Perusahaan Energi Batubara yang Terdaftar di BEI Tahun 2022-2023)
items: PENGARUH EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA PROVINSI JAWA TENGAH
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52919
items: PENGARUH KARAKTERISTIK DEWAN TERHADAP ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2021-2023)
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52921
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52945
items: PENGGUNAAN BLOCKCHAIN DALAM AKUNTANSI DAN KAITANNYA DENGAN AKUNTABILITAS: SYSTEMATIC LITERATURE REVIEW
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52947
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52948
items: https://ejournal3.undip.ac.id/index.php/accounting/article/view/52949
items: PENGARUH PENDAPATAN ASLI DAERAH DAN DANA TRANSFER TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Kasus Pada Pemerintah Kabupaten dan Kota Di Jawa Tengah Tahun 2018-2023)
items: HUBUNGAN ANTARA KUALITAS TATA KELOLA PERUSAHAAN DAN KUALITAS LABA DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI
items: PENGARUH LIKUIDITAS, SOLVABILITAS, ENVIRONMENT SOCIAL GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA KEUANGAN
items: REMOTE AUDIT DAN INTEGRITAS AUDITOR SEBAGAI PENENTU KUALITAS AUDIT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI (Studi Kasus pada Audit Eksternal di DKI Jakarta)

PERAN DAN TANTANGAN ARTIFICIAL INTELLIGENCE DALAM KUALITAS PELAPORAN KEUANGAN - A SYSTEMATIC LITERATURE REVIEW
type: item
description: This research aims to investigate the roles, benefits, and challenges of implementing Artificial Intelligence (AI) in enhancing the quality of financial reporting. Using the Systematic Literature Review (SLR) methodology, this research analyzes relevant articles related to the research topic obtained from Scopus-indexed academic journals published between 2021 and 2024. The literature selection was carried out based on predetermined inclusion and exclusion criteria, focusing on studies that specifically discuss the application of AI in financial reporting. The analysis results are categorized into five main AI sub-technologies: Natural Language Processing (NLP), Optical Character Recognition (OCR), Predictive Analytics & Machine Learning, Generative AI, and Anomaly Detection. The study finds that AI significantly contributes to improving accuracy, operational efficiency, predictive capabilities, and audit quality in financial reporting. However, several challenges remain, including data security risks, algorithmic bias, regulatory misalignment, infrastructure limitations, and organizational resistance. The findings are expected to provide practical insights for accountants, regulators, and decision-makers, as well as a theoretical foundation for future research on AI adoption in the accounting field.
creator: Lidya Caterine Gokasi Manihuruk
creator: Totok Dewayanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH BOARD CHARACTERISTICS TERHADAP ESG PERFORMANCE DENGAN FAMILY OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023)
type: item
description: This study aims to examine and analyze the effect of Managerial Ability, CEO Tenure, and Board Diversity on ESG (Environmental, Social, and Governance) performance, with Family Ownership as a moderating variable. As control variables, this study also considers firm size, ROA (Return on Assets), and leverage.The study uses a moderated regression analysis approach to examine the relationships between these variables. Data were collected using a purposive sampling technique, with a sample of 58 companies listed on the Indonesia Stock Exchange during the period of 2021-2023.The results show that Managerial Ability, CEO Tenure, and Board Diversity do not have a significant effect on ESG performance. Furthermore, Family Ownership was found to moderate the relationship between board characteristicss and ESG performance. These findings contribute to the understanding of the factors influencing ESG performance in Indonesian companies and have implications for board governance policies and corporate sustainability strategies.
creator: Dimas Farizki
creator: Puji Harto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH LIKUIDITAS, SOLVABILITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
type: item
description: This study aims to analyze the effect of liquidity, solvency, and capital structure on profitability, as well as examine the role of firm size as a moderating variable in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Profitability is measured using Return on Assets (ROA), liquidity with the Current Ratio (CR), solvency with the Debt to Asset Ratio (DAR), and capital structure with the Debt to Equity Ratio (DER). Firm size is calculated using the natural logarithm of total assets. The research method is descriptive quantitative with a purposive sampling approach of companies that meet the criteria. Secondary data were obtained from the companies' annual financial reports. The data were analyzed using Multiple Linear Regression and Moderated Regression analysis (MRA) to examine the moderating effects. The results show that liquidity and capital structure have a significant negative effect on profitability, while solvency has a significant positive effect. Firm size was found to moderate the relationship between capital structure and profitability but did not moderate the effect of liquidity and solvency on profitability. This study provides theoretical contributions to the corporate finance literature and practical implications for company management and investors in making strategic financial decisions to improve company profitability.
creator: Diza Daffa Ahmadani
creator: Abdul Rohman
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN HAL AUDIT UTAMA (HAU) (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
type: item
description: This study aims to analyze the effect of auditor characteristics and corporate governance on the disclosure of key audit matters (KAM) in Indonesia. The independent variables include public accounting firm size, auditor gender, audit committee meeting frequency, audit committee financial expertise, and independent commissioners. In addition, the study incorporates control variables consisting of firm complexity, profitability, and leverage. The sample comprises financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022 to 2024. A total of 286 observations were selected using a purposive sampling method based on specific criteria. Data analysis was conducted using panel data multiple linear regression with the assistance of SPSS version 30. The results show that auditor gender and the frequency of audit committee meetings have a positive and significant effect on KAM disclosure. Meanwhile, public accounting firm size, audit committee financial expertise, and independent commissioners do not have a significant effect. These findings indicate that individual auditor characteristics and effective internal oversight activities play an important role in promoting transparency in key audit matter disclosures.
creator: Hadziqan Syah Elfajri
creator: Herry Laksito
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

The Audit Committee, Sharia Supervisory Board and Audit Report Lag: Empirical study of Islamic Banking
type: item
description: The purpose of this research is to examine the influence of audit committee and sharia supervisory board on audit report lag. The dependent variable is audit report lag and the independent variables in consist of audit committee size, audit committee expertise, audit committee meetings, sharia supervisory board size, and sharia supervisory board meeting. The population involve Islamic banking companies listed on the Otoritas Jasa Keuangan in 2017 and 2021. The data was analyzed using descriptive statistical analysis and linear regression analysis with the SPSS 25 program. The findings show that, audit committee size and audit committee expertise have a significant relationship with audit report lag. Meanwhile, the audit committee meeting have a negligible relationship with audit report lag. Also, sharia supervisory board size and sharia supervisory board meeting has significant effect on audit report lag.
creator: Afra Aziza Hasna
creator: Anis Chariri
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52855
type: item
title: PENGARUH KARAKTERISTIK PERUSAHAAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DI MASA PANDEMI COVID-19 (Studi Empiris pada Sektor Industri dan Sektor Properti Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)
description: This study aims to examine the effect of firm characteristics and corporate governance on earnings management during the Covid-19 pandemic. The company characteristics used in this study are firm size as measured by the natural logarithm of total assets, and liquidity as measured by the current ratio. Meanwhile, corporate governance is measured through institutional ownership (percentage of shares owned by institutions), the proportion of Independent commissioners in the board structure, and audit quality as measured by percentage by acquiring the most clients who use the selected KAP in the Industrial and Real Estate Property sectors. This research was conducted on industrial and real estate property sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. Data collection was carried out through observation of annual reports obtained from the official website owned by the company and Bloomberg FEB Undip as a source of financial report data. The sampling technique used the purposive sampling method, with a total sample of 106 companies or 256 observation data. The technique was analyzed using multiple linear regression with the Ordinary Least Squares (OLS) approach. The results showed that liquidity and institutional ownership had a positive and significant effect on earnings management practices, while firm size, Independent board of commissioners and audit dominant had no effect on earnings management. This study aims to provide input for companies, investors and regulators in understanding the factors that influence earnings management practices, especially on crisis situations such as the Covid-19 pandemic.
creator: Fathia Aulia Putri
creator: Darsono Darsono
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-17
publication date: 2025-07-17
volume: 14
number: 3

FACTORS AFFECTING CORRUPTION IN LOCAL GOVERNMENT IN EAST JAVA PROVINCE BASED ON THE FRAUD TRIANGLE THEORY
type: item
description: This study aims to examine the influence of good governance, audit objectivity and independence, and technology on fraud prevention at the Central Java Province Representative Office of the Audit Board of Indonesia. Based on the Performance Report of the Central Java Province BPK Representative for the year 2023, it is noted that on the indicator of Control Fulfillment and Trust in Audit Quality, there was a 40% decrease in realization in 2023 compared to 2022 with a realization of 98.11% and 2021 with a realization of 86.22%. Then, on the indicator of Information Technology Utilization, in 2023 it only reached a realization of 83.90% compared to 96.21% in 2022 and 99.18% in 2021 This research was conducted using a quantitative method with a population consisting of all auditors at the BPK Representative Office of Central Java Province, using a saturated sampling technique totaling 125 auditors. The data collection method used a questionnaire with a weighted Likert scale of 1-5. The data in this study were analyzed using the multiple linear regression analysis method with the analysis tool being SPSS 29.0. The research results show that good governance has a significantly positive impact on fraud prevention, audit objectivity and independence have a significantly positive impact on fraud prevention, and technology has a significantly positive impact on fraud prevention. The findings of this research indicate that the better the governance implemented in the Central Java Province BPK Representative, the better the fraud prevention will be accepted; the better the objectivity and independence of the audit applied by the auditors in the Central Java Province BPK Representative, the better the fraud prevention will be accepted; and the more advanced the technology used in the Central Java Province BPK Representative, the better the fraud prevention will be accepted.
creator: Bodroweni Bodroweni
creator: Paulus Theodorus Basuki Hadiprajitno
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENILAIAN KERUGIAN ABNORMAL PADA BUDIDAYA UDANG Studi Kasus Budidaya Udang di MSTP (Marine Science Techno Park) Universitas Diponegoro Jepara, Jawa Tengah
type: item
description: This study aims to detected and assess abnormal losses in shrimp farming, especially whiteleg shrimp. Managing abnormal losses is very important in business so that losses do not get bigger. One of the main reasons is to maintain the company’s profit margin. Abnormal losses can increase cost and reduce income, which can ultimately reduce profit margins. This study was conducted using a descriptive-quantitave methode on a case study of whiteleg shrimp farming at MTSP (Mariene Science Techno Park) Diponegoro University, Jepara, Central Java, which consists of two clussters with seven cycles in each cluster. The data used include production costs. The calculations used are based on cost accounting principles. The results of the study showed that shrimp farming identified abnormal losses in three cost components, namely electricity cost-cycle 1, fuel cost-cycle 6, mechanical cost-cycle 1 (Cluster A) and electricity cost-cycle 5, fuel costs-cycle 6, mechanical cost-cycle 2 (Cluster B). Abnormal loss assessment is done by comparing actual costs with the average normal costs. The difference in costs is considered an abnormal loss if it does not have a positive impact on increasing crop yield. It is known that the abnormal loss value in Cluster A is IDR 45.710.159 and in Cluster B is IDR 41.827.364. Implementation of a cost control system that is integrated with the production cycle is very necessary to enable a periodic and real-time evaluation process of the most crucial cost components.
creator: Fitri Alfiyana
creator: Dwi Cahyo Utomo
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

IMPLIKASI BIG DATA ANALYTICS DALAM BIDANG AUDIT: A SYSTEMATIC LITERATURE REVIEW
type: item
description: This research uses a qualitative method with a systematic literature review approach to get a clear and comprehensive picture of the implications of big data analytics in auditing. The research was conducted by collecting, analyzing, and synthesizing articles relevant to the research topic from 2019 to 2024 from various digital libraries such as Scopus, Emerald, Researchgate, Taylor & Francis Online, and ScienceDirect. The results show that the use of big data analytics can improve the efficiency of the audit process and audit quality. However, its use still faces challenges such as limited resources, lack of official guidance from regulators, and environmental challenges, especially in developing countries. This study is expected to enrich the literature related to the implications of big data analytics in the audit field, as well as provide practical benefits for audit firms that are considering using this technology to improve audit quality.
creator: Aulia Dwi Paresti
creator: Totok Dewayanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52859
type: item
title: PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN WOMEN DIRECTORS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
description: Taxation is a primary source of state revenue that plays a strategic role in supporting sustainable development, particularly in providing public facilities to enhance community welfare. However, the achievement of tax revenue targets in Indonesia still faces various challenges, one of which is due to tax avoidance practices by businesses. The level of tax avoidance by companies can be influenced by the implementation of corporate social responsibility, as socially responsible companies tend to prioritize social values for the welfare of the community and the surrounding environment. Using unbalanced panel data from 86 companies listed on the Indonesia Stock Exchange from 2021 to 2023 with 201 observations, this study aims to examine the effect of corporate social responsibility on corporate tax avoidance, with women directors as a moderating variable. This research also includes firm size, leverage, return on assets (ROA), institusional ownership, audit committee size, and dummy variable of the tax regulation harmonization law as control variables. A panel data regression analysis with the Random Effect Model (REM) estimator was employed to investigate the effect of corporate social responsibility in corporate tax avoidance with women directors as a moderating variable. The results show that corporate social responsibility has a significant negative effect on corporate tax avoidance. However, women directors do not significantly moderate the negative effect of corporate social responsibility on corporate tax avoidance. Therefore, it can be concluded that women directors serve as a homologizer moderator or a variable considered to have the potential to act as a moderating variable.
creator: Naisya Nanda Pratiwi
creator: Nur Cahyonowati
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PERAN SERTA TANTANGAN ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING TERHADAP EFEKTIVITAS AUDIT INTERNAL: A SYSTEMATIC LITERATURE REVIEW
type: item
description: This study aims to explore the role, benefits, and challenges of applying Artificial Intelligence (AI) and Machine Learning (ML) to improve the effectiveness of internal audits. The study employed a systematic literature review (SLR) method, analyzing twenty selected articles relevant to the research question, which were indexed in Scopus between 2021 and 2025. The results indicate that AI and ML significantly enhance the effectiveness of internal audits by improving accuracy, accelerating the audit process, and enabling real-time data analysis to detect potential risks and anomalies. Furthermore, the application of these technologies allows auditors to focus more on strategic tasks and improves corporate transparency and compliance. However, the implementation of AI and ML also faces several challenges, such as inconsistent data quality, limitations in auditors' technical competencies, and data security risks. This research contributes to a more comprehensive understanding of the integration of AI and ML in internal audits and serves as a reference for further research and professional practice in the digital age. These findings are expected to benefit future researchers, companies adopting the technology, and internal auditors.
creator: Talent Angeliq Monica Catherine Tampubol
creator: Totok Dewayanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52861
type: item
title: PENGARUH KONDISI KEUANGAN, AUDIT LAG, AUDIT TENURE, OPINION SHOPPING DAN AUDIT FEE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)
description: Economic uncertainty in Indonesia has caused most companies to experience problems related to their business continuity. Going concern opinions are believed to be a signal of such business continuity problems. This study aims to empirically prove the effect of financial condition, audit lag, audit tenure, opinion shopping, and audit fees on the acceptance of going concern opinions. This research used non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The sample selection uses purposive sampling with a total of 441 observation data samples. The research analysis method uses logistic regression analysis with the assistance of E-Views 12 software. The results indicates that financial condition has a negative effect on the acceptance of going concern audit opinions. Meanwhile, audit lag, audit tenure, opinion shopping, and audit fees do not influence the acceptance of going concern opinions.
creator: Michael Febrian Sitorus
creator: Dwi Ratmono
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) : SEKTOR BARANG KONSUMEN PRIMER
type: item
description: This study examines the impact of board characteristics on the disclosure of Sustainable Development Goals (SDGs) in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analysis focuses on female board composition, board size, board independence, board meeting frequency, and expertise diversity, grounded in the Upper Echelons Theory, which posits that top management characteristics influence corporate strategic decisions, including sustainability disclosures. The research employs multiple linear regression analysis to assess the relationship between these board characteristics and SDGs disclosure. The results indicate that female board composition, board size, board independence, and board expertise diversity significantly affect SDGs disclosure, while board meeting frequency does not demonstrate a meaningful impact. These findings underscore the importance of gender diversity, larger board sizes, independence, and expertise diversity within boards in enhancing corporate sustainability transparency. This suggests that diverse and independent boards are more inclined to support comprehensive sustainability reporting, contributing to better corporate accountability.
creator: Achmad Rifa’i
creator: Sri Handayani
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH TARIF PAJAK, SANKSI PAJAK, PENEGAKAN HUKUM, KEADILAN SISTEM PAJAK DAN TRANSPARANSI ALOKASI DANA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA SEMARANG
type: item
description: This study aims to evaluate the effect of tax rates, tax sanctions, law enforcement, tax system fairness, and transparency of tax fund allocation on taxpayer compliance in Semarang City. This study uses the Theory of Planned Behavior (TPB) framework developed by Ajzen (2005) which explains that a person's behavior is determined by intention. This study uses a quantitative approach with a survey method, data collected through questionnaires distributed to 212 respondents who are individual taxpayers. The data obtained was then analyzed with the Partial Least Squares Structural Equation Modeling (PLS-SEM) model using the SmartPLS version 4 application. The results of the analysis show that tax rates have no significant effect on taxpayer compliance, while tax sanctions are proven to have a positive and significant effect. Law enforcement and tax justice showed no significant effect on compliance, while transparency of tax fund allocation had a positive and significant effect. These findings emphasize the importance of increasing taxpayer trust in tax authorities to improve taxpayer compliance.
creator: Adelia Putri Qani’ah Soeyanto
creator: Wahyu Meiranto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

ANALISIS EFEKTIVITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) DI DESA SUMAMPIR KECAMATAN REMBANG KABUPATEN PURBALINGGA
type: item
description: The purpose of the study is to analyze the effectiveness of the village government in managing the village revenue and expenditure budget. This study is a qualitative study with a descriptive approach using data collection methods through interviews and documentation. Then the data obtained is analyzed using data analysis techniques through several stage as follows: categorization, rasionalization of relations, data presentation, drawing conclusions. This study was conducted in Sumampir Village, Rembang District, Purbalingga Regency. Based on the data obtained in the field, the author can conclude that the management of the village revenue and expenditure budget carried out by the village government has effective and meffective results. In the management of the village revenue and expenditure budget in the field of village development and the field of emergency and urgent disaster management. The management of the village revenue and expenditure budget in the field of community development and community empowerment has been effective.
creator: Afri Damayanti
creator: Warsito Kawedar
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PERAN TEKNOLOGI BLOCKCHAIN DALAM MENINGKATKAN TRANSPARANSI LAPORAN KEUANGAN : A SYSTEMATIC LITERATUR REVIEW
type: item
description: This research aims to examine the role of blockchain technology in improving the transparency of financial statements in the field of accounting and finance. The Systematic Literature Review (SLR) method was used to analyze 34 Scopus-indexed scientific articles published between 2017-2025. The results show that blockchain has great potential in creating secure, transparent, and irreversible transactions, as well as promoting real-time financial reporting and faster decision-making. The implementation of smart contracts and Triple-Entry Accounting (TEA) also improves record-keeping efficiency and audit automation. However, the implementation of these technologies still faces challenges such as regulatory constraints, security risks, low financial and technological literacy, and technical costs and complexities. This research emphasizes the importance of financial professional adaptation and the need for blockchain standards and regulations to ensure transparency and compliance globally.
creator: Aldina Syifa Nur Irmadhani
creator: Totok Dewayanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

ANALISIS EFEKTIVITAS VISUALISASI LAPORAN KEUANGAN DENGAN INFOGRAFIS TERHADAP PENINGKATAN PEMAHAMAN PENGGUNA NON-PRAKTISI
type: item
description: This study aims to analyze the effectiveness of financial report visualizations using infographics in improving understanding among non-practitioner users. It compares the infographic format with conventional presentation formats to assess differences in perceived and actual understanding. The study also examines the moderating role of education level and explores the effects of accounting knowledge and financial statement familiarity. A quantitative method was applied through questionnaire distribution to 204 respondents across Central Java, including Semarang, Kudus, Demak, Kendal, and Jepara. The collected data were analyzed using the Wilcoxon Signed-Rank Test to examine differences in understanding, the Moderated Regression Analysis (MRA) to test the moderating effect of education level, and the Mann–Whitney U Test to assess the impact of knowledge and familiarity levels. The results show that infographic-based financial statements significantly enhance perceived and actual understanding compared to conventional formats. Education level is nearly significant as a moderator in the relationship between infographic presentation and actual understanding, while accounting knowledge and familiarity significantly influence actual understanding. These findings suggest that experiential factors play a greater role than formal education. The study highlights the importance of implementing visual tools such as infographics to promote financial literacy, particularly for non-practitioner users.
creator: Alfiya Ilfa
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PERAN MODERASI EXTERNAL ASSURANCE DALAM HUBUNGAN ANTARA ESG DISCLOSURE DAN CREDIT RATING DI INDONESIA (Studi Kasus pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to provide empirical evidence on the relationship between Environmental, Social, and Governance (ESG) disclosure and corporate credit rating, as well as to examine the role of external assurance as a moderating variable. ESG disclosure is measured using the Global Reporting Initiative (GRI) guidelines through content analysis, while credit ratings are obtained from PEFINDO. The moderating variable in this study is the presence of external assurance on the sustainability report. The study focuses on non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in a total of 120 observations. The analytical method employed is ordinal logistic regression with the assistance of EViews 12 software. The results indicate that ESG disclosure has a significant positive effect on a company’s credit rating. In other words, the higher the level of ESG disclosure, the better the credit rating awarded. However, the findings also reveal that the presence of external assurance significantly weakens this positive relationship, suggesting that assurance is not always perceived as an additional signal of credibility by credit rating agencies.
creator: Altsa Kamilatun Nuha
creator: Dwi Ratmono
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH INDEKS TATA KELOLA PERUSAHAAN TERHADAP AKUN PAJAK TANGGUHAN DAN TINGKAT PENGEMBALIAN SAHAM (Studi Kasus pada Perusahaan Sektor Teknologi di Bursa Efek Indonesia Tahun 2020-2023)
type: item
description: This study was conducted to examine the effect of the Corporate Governance Index (CGI) on Deferred Tax Accounts and Stock Return, also adding control variables such as Sales Growth, Profitability, Leverage, and Capital Expenditure. This research refers to research of Abdelfattah, T., Aboud, A. (2020) which is updated by using a sample of technology sector companies on the Indonesia Stock Exchange in 2020-2023. This study uses secondary data with samples taken using a double sampling method. The final sample obtained was 9 technology sector companies listed on the Indonesia Stock Exchange in 2020-2023 with a total of 36 observations. This study uses the panel data regression analysis method in the Eviews13 application to test the hypothesis regarding the effect of the Corporate Governance Index on Deferred Tax Accounts and Stock Returns. The results showed that the corporate governance index has a significant positive effect on deferred tax accounts on deferred asset side. Meanwhile, the corporate governance index has no significant effect on stock return.
creator: Anggita Putri Maharani
creator: Endang Kiswara
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH GREEN ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI
type: item
description: This study aims to examine the effect of green accounting on sustainable development with Corporate Social Responsibility (CSR) disclosure as a mediating variable. This study uses independent variables (green accounting), dependent variables (sustainable development), and mediating variables (CSR disclosure). The population used in this study were manufacturing and energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample was selected using the purposive sampling method and obtained 379 samples. The analysis techniques employed were regression analysis and path analysis, utilizing SPSS 25 software. The results of this study reveal that green accounting has a positive effect on sustainable development, green accounting has a positive effect on CSR disclosure, CSR disclosure has a positive effect on sustainable development, and CSR disclosure is able to mediate the effect between green accounting and sustainable development.
creator: Anisa Dian Medianawati
creator: Nur Cahyonowati
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PERAN RISIKO PAJAK DALAM MEMODERASI PENGARUH PENGHINDARAN PAJAK TERHADAP RISIKO PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This research aims to examine the effect of tax avoidance on firm risk. In addition, this study investigates whether tax risk acts as a moderating variable in the relationship between tax avoidance and firm risk. This research adopts a quantitative approach using multiple linear regression to test the hypotheses. Tax avoidance is measured using the Effective Tax Rate (ETR) as a proxy, tax risk is proxied by the volatility of ETR, and firm risk is measured by the volatility of stock returns. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The final sample analyzed includes 321 observations from 111 companies. Data processing and regression analysis were conducted using the EViews 13 application. The results indicate that tax avoidance has no significant effect on firm risk. However, tax risk has a positive and significant effect on firm risk. Furthermore, the analysis shows that tax risk does not moderate the relationship between tax avoidance and firm risk. Therefore, tax risk is more appropriately analyzed independently rather than as a moderating factor when assessing the impact of tax avoidance on firm risk.
creator: Annisa Dwi Amalia P
creator: Herry Laksito
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH SUSTAINABILITY REPORTING DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN (Studi Empiris: Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022)
type: item
description: This study aims to investigate the influence of Sustainability Reporting and Green Accounting on financial performance. The independent variables in this study are sustainability reporting, projected through 91 indicators of the GRI G4 index, and green accounting, projected through the PROPER rating. Financial performance, proxied by Return on Assets (ROA), serves as the dependent variable. In addition, this study also uses firm size and leverage as control variables. The study employs secondary data obtained from the annual financial statements and sustainability reports of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019 – 2022 period. The sample was selected using a purposive sampling method, resulting in 42 observational data points. This research uses a quantitative method with a multiple linear regression approach. The result show that sustainability reporting has a negative and significant effect on financial performance, while green accounting has a negative and significant effect on financial performance.
creator: Annisa Widya Tsuraya
creator: Imam Ghozali
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH ANALISIS RASIO KEUANGAN PADA KINERJA KEUANGAN PEMERINTAH PUSAT TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN
type: item
description: The purpose of this research is to determine whether the financial performance of the central government as an independent variable, proxied by solvency ratios, revenue effectiveness, revenue growth, and expenditure growth, affects the accountability of financial reporting, which is proxied by the BPK's opinion as a dependent variable. The BPK's opinion consists of Unqualified Opinion (WTP), Qualified Opinion (WDP), Adverse Opinion (TW), and Disclaimer of Opinion (TMP). The data analyzed are government financial statements, specifically the audited financial statements of central ministries for the years 2017-2021. The research data consists of secondary data obtained by downloading from the BPK RI website. The population of this research consists of 34 financial statements of state ministries that have been audited by the BPK and their audit reports. The sample in this study uses the entire sample of 170. Data analysis used multiple linear regression analysis. The research results show that the government's financial performance in terms of solvency, revenue effectiveness, and expenditure growth does not affect the accountability of financial reporting. For financial performance in the form of revenue growth, it has an impact on the accountability of financial reporting.
creator: Annisaul Mardhiyah
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52873
type: item
title: ANALISIS KOMPARATIF KETEPATAN ALTMAN Z-SCORE DAN GROVER SCORE DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi Empiris Perusahaan Sektor Manufaktur dan Kesehatan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023)
description: Financial distress is a company's financial condition that is in an unhealthy state or experiencing a crisis that can cause the company to go bankrupt. This study aims to (1) Analyze the differences in the accuracy of Altman Z-Score in predicting financial distress in manufacturing sector companies and the health sector listed on the IDX in 2021-2023 (2) Analyze the differences in the accuracy of Grover Score in predicting financial distress in manufacturing sector companies and the health sector listed on the IDX in 2021-2023. (3) Analyzing the moderation of sector type on the accuracy of Altman Z-Score (4) Analyzing the moderation of sector type on the accuracy of Grover Score. This research was conducted using quantitative methods with secondary data derived from the company's annual report. The population of this study is manufacturing sector companies and the health sector listed on the Indonesia Stock Exchange in 2021-2023. With the purposive sampling method, this study obtained 43 manufacturing sector companies and 22 health sector companies that met the criteria. This research data analysis technique uses the independent t-test and Moderated Regression Analysis (MRA). The results of this study indicate that there are differences in the accuracy of Altman Z- Score and Grover Score in the manufacturing and health sectors. This study also proves that type of sector moderate the accuracy of Altman Z-Score and Grover Score in predicting financial distress.
creator: Aurelia Maharani Putri
creator: Yuyetta Etna Nur Afri
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52874
type: item
title: PENGARUH CEO OWNERSHIP, CEO EXPERT POWER, DAN STRUKTUR KEPEMILIKAN KELUARGA TERHADAP TINGKAT PENGHINDARAN PAJAK (Studi Empiris: Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)
description: This study aims to examine the effect of CEO ownership, CEO expert power, and family ownership structure on the level of tax avoidance rate in property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. This study used a multiple regression model with three control variabels, such as company size, return on assets, and leverage. This study used secondary data obtained from the company’s annual report published from 2020-2023 consistently. The research’s sampling method was purposive sampling with certain criterias. There were three hypotheses tested using coefficient of determination test, simultaneous significance (F test), and significant individual parameters (t-test). This study found that CEO ownership has a negative and significant effect on the level of tax avoidance. CEO expert power has a positive and significant effect on the level of tax avoidance. Meanwhile, family ownership structure has an insignificant effect on the level of tax avoidance. The insignificant effect of family ownership structure is caused by the data on company size, return on assets, and leverage which are quite varied.
creator: Betta Maulyda Kusumaning Putri
creator: Imam Ghozali
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

EFEK GOOD CORPORATE GOVERNANCE TERHADAP GREEN ECONOMY DI PERUSAHAAN PERTAMBANGAN INDONESIA
type: item
description: In recent years, the issue about Green Economy has been widely discussed. Green Economy becoming mainstream in global economic dynamics and a lot of country are moving towards Green Economy. Companies also have another goal, namely meeting stakeholder needs. In order to realize these two goals, companies implement Good Corporate Governance (GCG) to keep them running smoothly. So, the question arises whether Good Corporate Governance can affect Green Economy in the area. This research uses annual report dan sustainability report from 18 Indonesian mining companies in 2021-2023 period. This research aims to test the relationship between Good Corporate Governance through managerial ownership and board of commissioners with Green Economy. Descriptive data analysis method used to measure managerial ownership and board of commissioners, then interactive model data analysis used to measure the component from Green Economy namely greenhouse gas emissions, tree planting, and waste processing. F-test data analysis used to test the direct relevancy between managerial ownership and board of commissioners to Green Economy. The results of this study show that managerial ownership do not have significant influence towards Green Economy. So as board of commissioners that do not have significant influence towards Green Economy. This conclusion is inversely proportional with the initial hypothesis of this study.
creator: Bimo Wahyu Adi
creator: Dul Muid
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52879
type: item
title: PENGARUH AUDIT COMMITTE SIZE, LIQUIDITY, RETURN ON ASSET DAN SIZE TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Tambang yang Terdaftar pada Bursa Efek Indonesia Periode Tahun 2021-2023)
description: Penelitian ini meneliti pengaruh Audit Committee Size, Liquidity, Return on Asset, dan Size terhadap Corporate Social Responsibility pada industri pertambangan di Indonesia. Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keberlanjutan perusahaan-perusahaan di sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023. Metode analisis data diuji menggunakan Eviews. Hasil penelitian menunjukkan Audit Committee Size dan Size berpengaruh positif terhadap Corporate Social Responsibility, Sedangkan untuk Liquidity dan Return on Asset berpengaruh negatif terhadap Corporate Social Responsibility. Hasil dari penelitian ini dapat digunakan oleh perusahan di Indonesia yang berfokus pada sektor tambang sebagai referensi terkait dampak Audit Committee Size, Liquidity, Return on Asset, dan Size terhadap Corporate Social Responsibility.
creator: Cahya Mulya Rachman
creator: Fuad Fuad
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PADA PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023)
type: item
description: The objective of this study is to examine the effect of Environmental, Social, and Governance (ESG) on firm performance, with earnings management as a mediating variable. This research aims to explore whether ESG can enhance firm performance both directly and indirectly through earnings management practices. In this study, firm performance is the dependent variable and is measured using Tobin’s Q, while ESG serves as the independent variable. Earnings management functions as the mediating variable, and firm size and return on equity (ROE) are included as control variables. The data used in this study are secondary data, consisting of annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange. The purposive sampling method was employed to select a sample of 64 manufacturing companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. To test the direct relationships between variables, this study applies multiple linear regression analysis, while the Sobel test is used to examine the mediating effect of earnings management. The results reveal that ESG has a positive and significant effect on firm performance. However, earnings management does not mediate the relationship between ESG and firm performance, as the Sobel test indicates an insignificant mediation effect. These findings suggest that the implementation of ESG directly contributes to enhancing firm performance without the necessity of relying on earnings management practices.
creator: Cecilia Gabriela Anastasya
creator: Anis Chariri
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52882
type: item
title: PENGARUH KONEKSI POLITIK DEWAN KOMISARIS DAN KARAKTERISTIK AUDITOR TERHADAP PENGUNGKAPAN HAL AUDIT UTAMA (HAU) (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)
description: This study aims to examine the effect of political connections of the board of commissioners and auditor characteristics on the disclosure of Key Audit Matters (KAM) in Indonesia. The dependent variable in this study is the disclosure of Key Audit Matters (KAM). The independent variables consist of the political connections of the board of commissioners, audit committee size, auditor tenure, and client importance to the auditor as representations of auditor characteristics. This study also includes control variables, namely firm size and return on assets (ROA). The sample of this study comprises financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The final sample consists of 210 observations. The sample was selected using a purposive sampling method based on predetermined criteria. The data analysis method employed is panel data regression analysis, with the assistance of Eviews 12 software for hypothesis testing. The results of this study indicate that, among the four independent variables tested, only client importance to the auditor has a significant positive effect on the disclosure of Key Audit Matters (KAM). In contrast, audit committee size, political connections of the board of commissioners, and auditor tenure do not exhibit a significant effect on KAM disclosure. These findings suggest that the economic relationship between the client and the auditor plays an important role in determining the extent to which auditors disclose key audit matters in the independent audit report.
creator: Clara Tiffany Setiawan
creator: Herry Laksito
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52883
type: item
title: PENGARUH TAX AVOIDANCE, BEBAN PAJAK TANGGUHAN, DAN LIABILITAS PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA RIIL (Studi empiris pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2018 – 2023)
description: This study aims to examine the effect of tax avoidance, deferred tax liabilities, and deferred tax liabilities on real earnings management in manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during 2018-2023. This study uses real earnings management as the dependent variable proxied by abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. The independent variables used in this study are tax avoidance, deferred tax expense and deferred tax liabilities. This study is also equipped with control variables consisting of investment opportunity sets and company size. The population of this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) throughout 2018 - 2023. By using purposive sampling method, 126 observations were obtained. The statistical tests used are descriptive statistical tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests), and hypothesis tests (simultaneous significance tests (F tests), individual parameter tests (T tests), and coefficient of determination tests (R2)). The results showed that tax avoidance significantly positively affects real earnings management through abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. Deferred tax expense can significantly positively affect real earnings management through abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. The research findings also show that deferred tax liabilities have not been able to positively influence real earnings management through abnormal operating cash flow, abnormal discretionary expenses and abnormal production costs.
creator: Deniar Fitri Andini
creator: Haryanto Haryanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT DENGAN TAX RISK SEBAGAI VARIABEL MODERASI (Bukti Empiris pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to examine the effect of tax avoidance on the cost of debt, with tax risk as a moderating variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The cost of debt, serving as the dependent Variable, is measured by the ratio of interest expense to total short-term and long-term liabilities. Tax avoidance is measured using the effective tax rate (ETR), while Tax risk is calculated based on the standard deviation of ETR over two consecutive years. To ensure a more comprehensive analysis, control Variables such as firm size (SIZE), leverage (LEV), and liquidity (LIQ) are included. This research employs a quantitative approach by analyzing secondary data from 138 purposively sampled companies, resulting in a total of 414 observations over three years. Data analysis was conducted through multiple regression and moderated regression analysis (MRA) supported by descriptive statistical analysis, classical assumption tests, and research hypothesis tests. The results of the study indicate a significant positive relationship between tax avoidance and cost of debt. In addition, when tax risk is included as a moderating variable, the relationship becomes even more positive and significant. These findings indicate that tax avoidance practices tend to increase a company's debt costs, and the accompanying tax risk amplifies this effect by increasing the health of creditors.
creator: Dongan Basar Kristianto Manalu
creator: Paulus Theodorus Basuki Hadiprajitno
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DENGAN SKOR PENGUNGKAPAN ESG SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2023)
type: item
description: This study examines the effect of earnings management on financial performance, with ESG disclosure scores as a moderating variable. The dependent variables include ROA, ROE, and Tobin’s Q, while earnings management is measured using the Modified Jones Model (Dechow et al., 1995). ESG disclosure scores are obtained from Bloomberg. The sample consists of manufacturing companies listed on Indonesia Stock Exchange from 2019 to 2023, selected using purposive sampling, resulting in 90 firm-year observations. Data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA) with the absolute difference method. All analysis were conducted using SPSS version 26. The result indicate that earnings management negatively affects ROA and ROE, but has no significant effect on Tobin’s Q. Furthermore, ESG disclosure scores do not moderate the relationship between earnings management and financial performance.
creator: Eulis Teti Hermayanti
creator: Faisal Faisal
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH AUDITOR WORKLOAD, AUDITOR SWITCHING, AUDIT TENURE, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (ARL)
type: item
description: This research aims to obtain empirical evidence regarding the influence of Auditor Workload, Auditor Switching, Audit Tenure, and Public Accounting Firm Size on Audit Report Lag (ARL) of non-primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The recurring phenomenon of delays in the submission of audited financial statements each year serves as the underlying issue of this research, which adopts agency theory as the theoretical framework to guide the analysis. The population of this study comprises non-primary consumer sector companies listed on the IDX from 2020 to 2024. This quantitative research employs purposive sampling to select the sample, resulting in 105 research samples for five consecutive years (2020–2024). The results of the multiple linear regression analysis indicate that auditor workload has a significant positive effect on audit report lag, while audit tenure has a significant negative effect. In contrast, auditor switching and public accounting firm size are found to have no significant effect on audit report lag.
creator: Fatikhasiwi Noor Aurumita
creator: Herry Laksito
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52889
type: item
title: PENGARUH DIVIDEND POLICY DAN LEVERAGE TERHADAP PILIHAN KEBIJAKAN AKUNTANSI UNTUK ASET TAK BERWUJUD (Studi Empiris Terhadap Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023)
description: This study aims to examine the effect of dividend policy and leverage on the choice of accounting policy for intangible assets in technology companies listed on the Indonesia Stock Exchange for the period 2019–2023. Using the agency theory type III framework, this research highlights the horizontal conflict between shareholders and creditors, as well as the potential for opportunistic behavior by managers in responding to pressures from both parties through financial reporting decisions. The study employs a documentation method with a total of 157 firm-year observations, selected through purposive judgment sampling. Dividend policy is measured using the dividend payout ratio, while leverage is proxied by the debt to asset ratio (DAR). The accounting policy choice is measured using a revenue strategy index based on five key accounting treatments for intangible assets. The data is analyzed using panel data regression models. The results show that dividend policy has a positive and significant effect on the choice of accounting policy for intangible assets, indicating that firms with higher dividend payouts tend to adopt aggressive accounting policies to increase reported income. Conversely, leverage measured by DAR shows a negative and significant effect, suggesting that firms with higher debt proportions tend to adopt more conservative accounting policies for intangible assets in order to maintain creditor trust. These findings suggest that external pressure from creditors can serve as a disciplinary mechanism that limits managerial discretion in pursuing opportunistic reporting behavior. Overall, the study emphasizes that accounting policy choices are shaped not only by shareholder interests but also by external governance forces stemming from a company’s financing structure.
creator: Febiyanti Febiyanti
creator: R. R. Sri Handayani
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
type: item
description: Firm value reflects a company’s achievements and the level of public trust in the company. Additionally, firm value serves a key reference for investor in assessing investment feasibility. The study aims to examine to impact of institutional ownership, environmental performance, and firm size on firm value. The research employs a quantitative approach using secondary data obtained from company annual report and determination letters issued by the Kementerian Lingkungan Hidup dan Kehutanan (KLHK). The collected data is analyzed using multiple regression analysis to evaluate the relationship between the studied variables. The study population consist of basic materials sector company listed on the Indonesia Stock Exchange (IDX) from 2020-2023. Using a purposive sampling technique, a total of 72 samples were selected from 29 companies that met the research criteria. The findings indicate that institutional ownership and environmental performance have no significant effect on firm value. Meanwhile, firm size is proven to have a significant effect on firm value.
creator: Fidella Alysia Putri
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGEMBANGAN APLIKASI AKUNTANSI SEDERHANA BERBASIS WEB DENGAN BAHASA PEMOGRAMAN PHP, DATABASE MYSQL
type: item
description: This study aims to develop a simple accounting application that can be used by companies, organizations to manage their financial data or as educational material for the general public about accounting practices. Currently, the entry of transaction data is usually done manually by financial staff. Financial transactions can only be done on local computers, so if the financial staff or the person concerned is out of the office, they cannot make transactions. This is an obstacle for managers, because this data is very important to know the financial condition of the company. Seeing the problems that occur, it is necessary to create an accounting application that can help the work of the finance department and managers in viewing financial information. The system development method used in this study is incremental. In this application there are accounting logics that are used to calculate transactions and balances from the accounts used. The result of this application is a financial report addressed to the manager. Ultimately, this application can help the work of the finance department in entering transactions and managers in viewing financial reports
creator: Gabiel Gesa Widi Purnomo
creator: Totok Dewayanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN BOARD SIZE TERHADAP KECEPATAN PENYESUAIAN STRUKTUR MODAL: A SYSTEMATIC LITERATURE REVIEW
type: item
description: Establishing an optimal capital structure is essential for firms to maximize value and enhance funding efficiency. However, numerous factors, such as firm-specific characteristics and corporate governance mechanisms, affect how quickly firms adjust their capital structure toward target leverage. Therefore, this study aims to analyze the contribution of these key variables to the adjustment process. This research employs a systematic literature review by analyzing various article published in the Scopus database between 2020 and 2024. The research stages included identification, selection, and synthesis of findings to provide a comprehensive understanding of the relationships between variables. The results indicate that profitability generally impacts capital structure adjustment speed, firm size shows mixed effects, and larger boards tend to accelerate capital structure adjustment. These findings highlight the complexity of capital structure dynamics, influenced by firm-specific characteristics and corporate governance mechanism. This study contributes academically by synthesizing prior research findings and recommending the need for an empirical approach in capital structure decision-making.
creator: Hamami Fildzah Fataqun
creator: Totok Dewayanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH TINGKAT KESEHATAN BANK TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI PEMODERASI
type: item
description: This study aims to analyze the effect of bank soundness on firm value, with financial reporting quality as a moderating variable. The dependent variable in this research is firm’s value, while the independent variable consists of bank health indicators, including risk profile, corporate governance (GCG), earnings, and capital. The moderating variable is financial reporting quality, specifically accrual quality, and control variables include firm size and firm age. The population of this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample selection method used was purposive sampling method. The result were obtain as many as 171 observations over 4 years. Data analysis was conducted using multiple linear regression in SPSS. The findings indicate that the capital has a positive effect on firm value, while GCG, earning, and risk profile do not have a significant impact on firm value. Additionally, financial reporting quality does not moderate the relationship between risk profile, GCG, earning, and capital with firm’s value.
creator: Hesti Kumala Sari
creator: Puji Harto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH PERENCANAAN PAJAK, PENGHINDARAN PAJAK, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia 2020-2022)
type: item
description: This study aims to examine the factors that affect earnings management in the financial sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The independent variables used in this study are tax planning, tax avoidance, and deferred tax liabilities. While the dependent variable used is earnings management. The population of this study uses secondary data obtained from financial statements of companies listed on the Indonesia Stock Exchange (IDX). The method used was purposive sampling method and 158 data were obtained from financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2022. Multiple linear regression analysis was used in this study to analyze the data. The results showed that tax planning has no significant effect on earnings management. Tax avoidance has no significant effect on earnings management. And deferred tax expense has a significant effect on earnings management.
creator: Ichfa Aulia Yahya
creator: Herry Laksito
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52895
type: item
title: PENGARUH RELATED DAN UNRELATED DIVERSIFICATION TERHADAP PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN (Studi Empiris pada Industri Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023)
description: This study examines the impact of related and unrelated diversification on profitability and firm growth in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using a quantitative, causal-comparative approach, the study employs the Entropy Index (EI) to measure diversification, Economic Value Added (EVA) as a profitability indicator, and Sales Growth (SG) as a proxy for firm growth. The sample includes 24 firms for EVA analysis and 32 firms for SG, selected through purposive sampling. Data were collected from annual reports and financial statements, then analyzed using multiple linear regression with SPSS version 25. The results show that related diversification has no significant effect on either profitability or growth, while unrelated diversification has a significant negative effect on profitability but no effect on growth. These findings suggest that diversification strategies do not always create economic value or sustainable growth, particularly when not supported by effective managerial execution and strategic alignment. This study contributes to the management accounting literature and offers practical insights for firms in developing more targeted and efficient diversification.
creator: Iqlima Firda Anelya
creator: Etna Nur Afri Yuyetta
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

KINERJA LINGKUNGAN, SOSIAL, TATA KELOLA, DAN NILAI PERUSAHAAN: STUDI KASUS PADA PT ASTRA AGRO LESTARI TBK PERIODE 2015-2023
type: item
description: This study aims to analyze the influence of Environmental, Social, and Governance (ESG) factors on the firm value of PT Astra Agro Lestari Tbk during the period 2015–2023. Firm value is measured using three key indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), while ESG performance is assessed through the GRI Index and ESG_DS. In addition to ESG, leverage (measured by Debt-to Equity Ratio/DER) and company size (measured by total assets) are also examined to evaluate their combined relationship with firm value. The research uses a qualitative descriptive analysis approach grounded in legitimacy theory, which emphasizes how companies align their operations with societal norms and expectations to gain acceptance. Data were collected from annual reports, sustainability reports, and secondary sources such as news articles and academic journals. The findings indicate that ESG performance is closely associated with fluctuations in profitability, with improvements in ESG scores often coinciding with higher ROA, ROE, and NPM, particularly in certain years. However, leverage and company size also significantly influence this dynamic. Overall, the study highlights the importance of integrating sustainability practices into business strategies to enhance long-term firm value. It also supports the legitimacy theory, suggesting that transparency and alignment with social expectations strengthen a company's position among stakeholders.
creator: Jovan Christian Tambunan
creator: Endang Kiswara
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGELOLAAN PERSEDIAAN OBAT (Studi Kasus Pada Karyawan Rumah Sakit SMC Telogorejo Semarang)
type: item
description: Effective management of drug inventory is one of the key factors in supporting the continuity of hospital services. However, in practice, many hospitals face various challenges in optimizing drug inventory management, which are often related to the suboptimal implementation of accounting information systems and weak internal controls. Therefore, this study aims to analyze the influence of accounting information systems and internal control on the effectiveness of drug inventory management at Telogorejo Hospital. This study employs a quantitative approach with a causal-comparative research design. Primary data were collected through the distribution of questionnaires to 94 respondents directly involved in drug inventory management. The data analysis technique used is multiple linear regression, assisted by SPSS version 26 software. Partially, both variables also have a significant positive influence. These findings indicate that the better the accounting information system and the stronger the internal control implemented, the higher the effectiveness of drug inventory management.
creator: Julius Khrisna Pratama
creator: Imam Ghozali
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021 - 2023)
type: item
description: This This study aims to examine the effect of leverage and profitability on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Tax avoidance is measured using the Current Effective Tax Rate (CETR). Profitability is proxied by Return on Assets (ROA), while leverage is proxied by the Debt to Equity Ratio (DER). The population in this study includes all mining sector companies listed on the IDX, with a total sample of 108 companies selected through purposive sampling based on specific criteria. The data analysis technique employed is multiple linear regression using SPSS version 26. The results show that profitability has no significant effect on tax avoidance. Meanwhile, leverage has a positive and significant effect on tax avoidance.
creator: Laila Maghfiroh
creator: Herry Laksito
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

SYSTEMATIC LITERATURE REVIEW: PENGARUH PENERAPAN ARTIFICIAL INTELLIGENCE TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI
type: item
description: This study aims to identify the relationship between Artificial Intelligence (AI) and Accounting Information System (AIS) based on published research articles. This study also aims to examine the diversity of results and patterns in terms of recommendations and contributions. Then, this study also explores gaps in science to develop future academic studies. This study uses a systematic literature review (SLR) method to analyze various articles published in academic journals indexed in the SCImago Journal Rank (SJR) published from 2018 to 2025, which focus on articles conducted in the Asia Pacific (APAC) and Europe-Middle East-Africa (EMEA). Articles are filtered using defined keywords obtained from various top ranking journals. The SLR method is used to examine topics/themes, results, methodologies, recommendations, and limitations of published articles. The results of the analysis provide evidence that academic studies prove the importance of Artificial Intelligence in Accounting Information System are related to technology selection, pressure from government regulations and competitors, and human resource considerations. Most companies define Accounting Information System (AIS) in the form of enterprise resource planning (ERP), therefore ERP development always has appeal and becomes the focus of subsequent research. In terms of number, articles published in the APAC region dominate compared to EMEA, meaning that there is a positive development in the application of AI and academic studies of AIS in the Asia Pacific region. It was also found that the implementation of AI had a positive impact on companies in various sectors and company scales. This finding is expected to provide substantial benefits to accounting information, developers in terms of AI development in organizations and recommends exploring AIS more about the environmental impact of using technology.
creator: Luthfi Anugrah Pribadi
creator: Totok Dewayanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR TAHUN 2022
type: item
description: This study aims to examine the effect of corporate governance on Internet Financial Reporting (IFR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Corporate governance is characterized by managerial ownership, institutional ownership, firm size, and audit committee. The population in this study are manufacturing companies included in the Indonesia Stock Exchange in 2022. The sampling method used in this research is purposive sampling. The total sample in this study was 86 research samples. The data obtained in this study were obtained from the Indonesia Stock Exchange and the company's website. Hypothesis testing in this study uses multiple linear regression analysis with the help of SPSS 26.0 software. The results of this study indicate that managerial ownership and audit committee have a positive effect on Internet Financial Reporting. On the other hand, institutional ownership and Company Size have a negative effect on Internet Financial Reporting.
creator: MH. Yuve Putra Haryadi
creator: Mutiara Tresna Parasetya
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52910
type: item
title: PENGARUH INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)
description: This study aims to investigate the effect of fixed asset intensity, company size, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The dependent variable is tax avoidance, measured using the Cash Effective Tax Rate (CETR). The independent variables include fixed asset intensity (ratio of fixed assets to total assets), company size (natural logarithm of total assets), and sales growth (percentage change in annual sales). This empirical research utilizes secondary data from annual financial reports of energy sector companies listed on the IDX. A purposive sampling method was applied, resulting in 84 observations from 44 companies. Data analysis was conducted using multiple linear regression. The findings reveal that fixed asset intensity and sales growth have a significant negative effect on tax avoidance, indicating that higher fixed asset investments and sales growth reduce tax avoidance practices. Conversely, company size has a positive and significant effect on tax avoidance, suggesting that larger companies are more likely to engage in tax avoidance strategies. These results highlight the complex dynamics of tax planning in the energy sector, emphasizing the role of asset structure, operational scale, and revenue trends in shaping corporate tax behavior.
creator: Moses Brugman
creator: Anis Chariri
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FIRM VALUE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to analyze the effect of Environmental, Social, and Governance (ESG) and Good Corporate Governance (GCG) on Firm Value. The independent variables in this study include ESG, board of commissioners size, board of commissioners political affiliation, board of commissioners gender diversity, and audit committee size. Then, the dependent variable in this study is firm value and the control variable in this study is leverage ratio. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023 and sample collection using the nonprobability sampling method with purposive sampling technique. The analysis used in this study uses multiple linear analysis with the help of IBM SPSS 25 software. The results of the study indicate that ESG is positive and significant on firm value. On the other hand, gender diversity of the board of commissioners has a positive and insignificant effect on firm value and political affiliation of the board of commissioners and the size of the audit committee have a negative and insignificant effect on firm value.
creator: Muhammad Alfendy Tri Harjanto
creator: Shiddiq Nur Rahardjo
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan KOMPAS 100 yang Mengikuti PROPER Periode 2021-2023)
type: item
description: Corporate responsibility towards the environment has become an issue that has received great attention from various parties in recent years, along with the increasing environmental problems due to industrial development. Good corporate performance towards the environment is a crucial indicator for companies to gain legitimacy from the community which in turn has the potential to increase corporate value and financial performance. Transparent ESG disclosure is also a key factor tested by stakeholders which then has the potential to improve the company's reputation, attract investor interest, and have a positive impact on financial performance. This study aims to determine the effect of environmental performance and ESG disclosure on company value and company financial performance. The total sample used in this study was 72 samples, obtained from 24 companies listed in the KOMPAS 100 index in the 2021-2023 period and participating in PROPER in the same period. This study uses multiple linear regression analysis techniques and utilizes IBM SPSS 27 software. The independent variables in this study are enviromental performance as measured by the PROPER rating, and ESG disclosure as measured using the Bloomberg ESG score. The dependent variables in this study are company value as proxied using Tobin's Q, and financial performance as measured by ROA. The control variables in this study are company size. The results of the study indicate that environmental performance has a positive and significant effect on firm value and financial performance. Meanwhile, ESG disclosure does not have a significant effect on firm value, but has a negative and significant effect on financial performance. These findings provide new insights into the literature related to the effect of environmental performance and ESG disclosure on companies, as well as contributing to the management of environmental performance and corporate social responsibility. The limitations of this study include a limi…
creator: Muhammad Dafin Arkan Kusumo
creator: Etna Nur Afri Yuyetta
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH HASIL PEMERIKSAAN PEMERINTAH TERHADAP DUGAAN TINDAK PIDANA KORUPSI DAERAH DI JAWA TENGAH (Studi Empiris pada Pemerintah Kabupaten dan Kota di Jawa Tengah Tahun 2018-2023)
type: item
description: This study aims to empirically re-examine the effect of local government audit result on alleged corruption offenses in Central Java during 2018-2023. The independent variables include audit opinion, audit findings, and follow-up on audit results. The dependent variable is the number of alleged corruption cases reported by the High Prosecutor’s Office in Central Java. The sample consists of regencies and cities in Central Java Province with total of 210 samples from regencies and city governments were collected over six years, from 2018 to 2023. The analysis method used is data panel regression analysis using the version 13 EViews program. The result of this study show that audit opinion and audit findings have a positive effect on the alleged corruption offense. Meanwhile, follow-up on audit results has a significant negative effect on the alleged corruption offense.
creator: Niken Latifatuz Zahra
creator: Haryanto Haryanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52914
type: item
title: PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PROFITABILITAS (Studi Kasus pada Perusahaan Sektor Customer Cylicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
description: This study aims to analyze the effect of Liquidity, Leverage, Company Size, and Operating Cash Flow on Profitability in Costumer Cyclicals Companies on the Indonesia Stock Exchange 2021-2024. The population in this study are all Costumer Cyclicals Companies on the Indonesia Stock Exchange 2021-2024 that have complete financial reports. While the sample in this study is Costumer Cyclicals companies that have published financial reports for three years, namely 2021 to 2024. The analysis techniques used in this study are: 1) Descriptive Statistical Test, 2) Classical Assumption Test consisting of Normality Test, Multicollinearity Test, Heterostosity Test, and Autocorrelation Test 4) Multiple Linear Regression, 5) Hypothesis Test consisting of T Statistical Test, F Test, and Coefficient of Determination. The results of this study indicate that Liquidity has a positive effect on Profitability, Leverage has a positive effect on Profitability, Company Size has a positive effect on Profitability and Operating Cash Flow has a positive effect on Profitability.
creator: Omar Rasyid Abdalla
creator: Dul Muid
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH WHISTLEBLOWING DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KORUPSI (Studi Empiris pada Inspektorat Provinsi Jawa Tengah)
type: item
description: This study aims to test hypotheses and produce empirical findings related to the effect of whistleblowing and internal control on corruption prevention at the Inspectorate of Central Java Province. This study uses primary data using a questionnaire with purposive sampling technique. The number of samples was 50 samples. Hypothesis testing in this study uses multiple linear regression analysis with the help of the SPSS version23 program. The independent variables used are whistleblowing and internal control. The indicators used to measure whistleblowing use the guidelines of the National Committee on Governance Policy (2008), while internal control is measured by Committee of Sponsoring Organizations of the Treadway Commission. The dependent variable in the form of corruption prevention is measured using the proxy of the fraud diamond. The results showed that whistleblowing has a negative effect on corruption prevention, while internal control has an effect on corruption prevention.
creator: Rachmatika Ane Riane
creator: Siti Mutmainah
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

IMPACT OF GENERATIVE AI ON FINANCIAL REPORTING: EFFICIENCY ANALYSIS AND COMPLIANCE WITH EU ENVIRONMENTAL REGULATIONS
type: item
description: This study investigates the potential of Generative AI—particularly ChatGPT—in transforming financial and sustainability reporting. Through a mixed-methods approach involving AI simulations, document comparisons, and theoretical analysis, the research evaluates the extent to which ChatGPT enhances efficiency and supports compliance with EU environmental regulations, especially the Corporate Sustainability Reporting Directive (CSRD). The findings reveal significant reductions in reporting time and highlight the tool’s ability to summarize ESG disclosures effectively. However, limitations persist, particularly regarding data accuracy, access to internal systems, and the need for human oversight. The study concludes that while ChatGPT offers strategic value for organizations, its implementation must be carefully managed within regulatory and ethical frameworks.
creator: Rafi Hanifian Azhar
creator: Gary Mcguinness
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

EMISI KARBON, NILAI PERUSAHAAN, DAN PENGUNGKAPAN LAPORAN KEUANGAN: TINJAUAN TEORI LEGITIMASI DAN TEORI SINYAL (Perusahaan Energi Batubara yang Terdaftar di BEI Tahun 2022-2023)
type: item
description: This study aims to analyze the relationship between three main aspects: total carbon emissions, voluntary carbon emissions disclosure, and firm value among coal companies listed on the Indonesia Stock Exchange for the period 2022-2023. Using legitimacy and signalling theory approaches, this study seeks to understand the motivation of companies in disclosing carbon emissions and its impact on market value. This research uses a comparative qualitative descriptive method with descriptive statistics. The results of the study show that overall, PT Bayan Resources Tbk. stands out as the company with the best environmental performance, while PT TBS Energi Utama Tbk. consistently records the worst performance in various carbon emission ratios. PT Harum Energy Tbk. did excel in the aspect of voluntary disclosure, but due to the high ratio of carbon emission to operating income which reached 133, its final environmental performance score became less optimal than PT Bayan Resources Tbk
creator: Rizqy Kurnia Mulyadi
creator: Endang Kiswara
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA PROVINSI JAWA TENGAH
type: item
description: The component of increasing Regional Original Revenue (PAD), namely local taxes and retribution, is very important in the sustainability of regional development and progress to harmonize decentralization. The focus of this study is to obtain empirical evidence on the influence of Local Taxes Efficiency and Local Retribution, Local Taxes Effectiveness and Local Retribution on the increase of city government PAD in Central Java Province. Based on the limitations of previous research, this study added the population as a moderation variable to test the relationship between independent and dependent variables. This research used secondary data obtained from the financial statements of city governments in Central Java for the 2018-2023 period so that 36 research samples can be obtained. The analysis methods used were quantitative descriptive methods and multiple linear regression analysis with special analysis of the influence of population as a moderation variable. The results of the research show that the efficiency of local taxes has a positive and significant effect on increasing PAD. Meanwhile, the efficiency of local retribution revenue and the effectiveness of tax revenue and local retribution do not have a significant influence on the increase in PAD. On the other hand, population size has not been proven to moderate this influence, where cities with large tax and local retribution bases do not automatically increase PAD as a result of the population in each of these cities.
creator: Sang Ayu Kompiang Puspita Wulandari
creator: Abdul Rohman
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52919
type: item
title: Pengaruh Peran Direksi Perempuan Dalam Memoderasi Hubungan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020 – 2023)
description: This study aims to determine the effect of role of women's direction as a moderating in relationship between corporate social responsibility on tax avoidance in manufacturing companies. This study uses internal control and audit quality as independent variables and tax avoidance measured through ETR as the dependent variable. CSR is measured through social scores and environmental scores and the role of women's direction is measured by the number of women's directions in a company. The population used in this study were manufacturing sector companies listed on the IDX. Through the purposive sampling method, there were 171 data used as the final sample in this study. The analysis method used is the Structural Equation Model - Partial Least Square with the help of the SmartPLS 4 application in testing the hypothesis. The results of this study indicate that first, Corporate social responsibility has a positive but insignificant relationship to tax avoidance. Second, Corporate social responsibility and the role of women's direction have an insignificant relationship to tax avoidance.
creator: Sisferdi Cahya
creator: Wahyu Meiranto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH KARAKTERISTIK DEWAN TERHADAP ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2021-2023)
type: item
description: This study aims to analyze the influence of board characteristics on Environmental, Social, and Governance (ESG) disclosure. The board characteristics studied include board size, board gender diversity, proportion of independent boards, and frequency of board meetings. In addition, this study also uses control variables in the form of company size, liquidity, and leverage. The sampling method was carried out using purposive sampling technique, so that 38 companies were obtained as samples with a total of 114 observations during the 2021-2023 period. The data used is secondary data obtained from financial reports, company annual reports, and financial reports on companies incorporated in the Kompas 100 Index on the Indonesia Stock Exchange (IDX). Data analysis was carried out using multiple linear regression with the help of SPSS 25 software. The results showed that board size has a negative and significant effect on ESG disclosure, while board gender diversity and the proportion of independent boards have a positive and significant effect. The frequency of board meetings does not show a significant effect. The findings are expected to contribute to the literature related to corporate governance as well as be a consideration for stakeholders in encouraging better ESG disclosure.
creator: Thival Alvahlevi
creator: Muchamad Syafruddin
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52921
type: item
title: THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, AND ENTERPRISE RISK MANAGEMENT ON FINANCIAL PERFORMANCE (Case Study on Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange for the 2021-2023 period)
description: This study aims to analyze the influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Enterprise Risk Management (ERM) on the financial performance of companies listed on the Indonesia Stock Exchange, specifically in the consumer non-cyclicals sector during the period of 2021 to 2023. Financial performance is measured using Return on Assets (ROA) as the main indicator. The research method employed is multiple linear regression analysis with secondary data obtained from the annual reports and sustainability reports of 40 selected companies. The results of the study indicate that CSR has a significant impact on financial performance, with a significance value of 0.034. Meanwhile, independent commissioners and the audit committee do not show a significant influence on financial performance, with significance values of 0.258 and 0.440, respectively. Additionally, the implementation of ERM does not have a significant effect on financial performance, with a significance value of 0.131. The conclusion of this study is that while CSR, GCG, and ERM are important aspects of corporate management, not all of these elements directly contribute to improving financial performance. This research provides insights for company management in formulating more effective strategies to enhance financial performance through better risk management and transparency in CSR practices.
creator: Tiara Amaliyah Fitri
creator: Agus Purwanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52945
type: item
title: PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN STRATEGI BISNIS SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023)
description: This study aims to analyze the effect of Good Corporate Governance (GCG) and financial distress on tax avoidance, with business strategy considered as a moderating variable. The independent variables in this study consist of institutional ownership and audit quality as indicators of GCG, as well as financial distress. The dependent variable is tax avoidance, while business strategy (Loan to Deposit Ratio) is used as the moderating variable. A quantitative method with a multiple linear regression approach was employed. The data used were obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The results show that audit quality has a negative and significant effect on tax avoidance, while financial distress has a positive and significant effect on tax avoidance. Meanwhile, institutional ownership does not have a significant effect on tax avoidance. Furthermore, business strategy does not moderate the relationship between institutional ownership, audit quality, and financial distress with tax avoidance.
creator: Wahyu Ade Setianingrum
creator: Herry Laksito
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGGUNAAN BLOCKCHAIN DALAM AKUNTANSI DAN KAITANNYA DENGAN AKUNTABILITAS: SYSTEMATIC LITERATURE REVIEW
type: item
description: The development of digital technology has brought blockchain as a significant innovation that has transformed various sectors, including accounting. Although initially known as a technology supporting cryptocurrency, blockchain is now seen as an innovation capable of improving efficiency, transparency, and accountability in accounting systems. This study aims to analyze how blockchain is used in accounting practices and to what extent this technology influences accountability aspects, both in financial, social, and environmental contexts. This study employs a Systematic Literature Review (SLR) method based on a descriptive qualitative approach. Data were obtained from 2,185 articles in Scopus, which were then filtered based on inclusion-exclusion criteria, resulting in 42 relevant articles. Analysis was conducted using NVivo 12 software to identify key themes and systematically synthesize findings. The results of the study indicate that blockchain has great potential to revolutionize accounting systems, particularly through triple-entry recording, audit automation, the use of smart contracts, and improved data integrity and security. Additionally, this technology promotes operational cost efficiency, reduces the potential for fraud, and demands a transformation in the roles of accountants and auditors. Although the adoption of this technology faces several challenges, the benefits it offers present a significant opportunity to enhance accountability in financial reporting and business processes overall.
creator: Windy Sulistiawati
creator: Totok Dewayanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52947
type: item
title: PENGARUH KINERJA PERUSAHAAN, GOOD CORPORATE GOVERNANCE (GCG), DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)
description: This study aims to test hypotheses and generate empirical findings regarding the influence of firm performance, Good Corporate Governance (GCG), and audit quality on tax avoidance, which is proxied by the Effective Tax Rate (ETR). Firm performance is measured using two indicators, firm size and profitability, while Good Corporate Governance (GCG) is measured by the proportion of independent commissioners. The research employs a secondary data observation method. The data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Data collection was carried out through observation of annual reports retrieved from the companies' official websites, while financial reports were sourced from Bloomberg FEB Undip. The sampling technique used is purposive sampling, which involves selecting samples based on specific criteria, resulting in 146 observational data points. The data analysis technique used in this study is multiple linear regression analysis. The results show that profitability has a negative and significant effect on tax avoidance, while firm size, the proportion of independent commissioners, and audit quality have no significant effect on tax avoidance.
creator: Yani Marliza
creator: Darsono Darsono
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52948
type: item
title: PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan KOMPAS100 yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2021-2023)
description: This study aims to determine how the simultaneous and partial influence of capital structure (DER), company size (SZE), investment decisions (PER), and dividend policy (DPR) on company value (PBV). The independent variables analyzed include capital structure (Debt to Equity Ratio), company size (Ln total assets), investment decisions (Price Earnings Ratio), and dividend policy (Dividend Payout Ratio), while the dependent variable is company value as measured by the Price Book Value (PBV) proxy. This study uses quantitative data. The research method used in this study is purposive sampling. Secondary data used in this study were obtained from the Bloomberg Terminal database, company annual reports, and company annual financial reports. The samples used in this study were companies included in the KOMPAS100 index and listed on the Indonesia Stock Exchange in 2021-2023. Based on the established criteria, the final sample size was 117 research samples with 43 companies after removing outliers. Data analysis was conducted using the multiple linear regression analysis method using Statistical Product and Service Solutions (SPSS) 27 software. Based on the results of the regression analysis carried out, it can be concluded that the variables of capital structure, company size, investment decisions, and dividend policy have a positive and significant influence on company value. This finding indicates that internal company factors are important in increasing the market perception of company value.
creator: Yolanda Agneta Muljono
creator: Abdul Rohman
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

https://ejournal3.undip.ac.id/index.php/accounting/article/view/52949
type: item
title: PENGARUH PENGGUNAAN APLIKASI SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Pada Pemerintah Desa di Kabupaten Simalungun)
description: This study aims to examine the effect of the use of the Siskeudes application, the government's internal control system, and the competence of village government officials on the accountability of village fund management. This is a quantitative study with primary data obtained through the distribution of questionnaires to respondents. The respondents in this study consisted of village officials, namely village heads and finance officers in Simalungun Regency, North Sumatra Province. The research sample consisted of 150 village officials in Simalungun Regency. The sampling technique used was purposive sampling. The analysis technique used to test the hypothesis is multiple linear regression using SPSS version 29 as the analysis tool. The results of the study showed that the use of the Siskeudes application and the government's internal control system does not affect the accountability of village fund management. The competence of government officials had a positive effect on the accountability of village fund management.
creator: Yolanda Pinarsinta Silalahi
creator: Haryanto Haryanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA TRANSFER TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Kasus Pada Pemerintah Kabupaten dan Kota Di Jawa Tengah Tahun 2018-2023)
type: item
description: This study aims to analyze the influence of Regional Original Revenue (PAD) and transfer funds on the level of regional financial independence in districts and cities in Central Java during the 2018-2023 period. Regional financial independence is an important indicator in assessing the ability of a region to finance government and development activities without relying on assistance from the central government. The method used in this study is regression analysis with panel data covering 29 districts and 6 cities in Central Java. The results of the study show that PAD has a positive and significant influence on the level of regional financial independence, which indicates that increasing PAD will contribute to increasing financial independence. In contrast, transfer funds from the central government show a negative influence on regional financial independence, indicating that reliance on transfer funds can reduce regional incentives to increase PAD. In addition, there are significant differences in the level of financial independence between districts and cities, which are influenced by factors such as the potential of regional resources and the fiscal policies implemented. Based on these findings, it is suggested that local governments focus more on developing PAD sources and reducing dependence on transfer funds. Policies that support regional capacity building in managing and utilizing local resources are indispensable to achieve better financial independence. This research is expected to contribute to more effective policy making in regional financial management in Central Java.
creator: Zalza Putri Maharani
creator: Haryanto Haryanto
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

HUBUNGAN ANTARA KUALITAS TATA KELOLA PERUSAHAAN DAN KUALITAS LABA DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI
type: item
description: Earnings quality has become an important issue to discuss after giant companies experienced bankruptcy due to earnings management practices. Companies in Indonesia also experienced the same thing which resulted in a decrease in investor confidence in financial statements. Therefore, the quality of corporate governance needs to be re-examined in relation to earnings quality, both of which are likely to be strengthened by company performance. This study aims to analyze the relationship between corporate governance quality and earnings quality with company performance as a mediating variable. The population in this study consists of companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2020. From the entire population, 154 companies were obtained, resulting in a total sample of 1,078 company-year observations over seven years. This study uses purposive sampling technique. This research data is secondary data obtained from annual reports, financial reports and company websites. The analysis method used is Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that the quality of corporate governance has no direct effect on earnings quality, the quality of corporate governance has a direct effect on the company's financial performance. Company performance is proven to have a significant effect on earnings quality, which indicates that companies with better performance tend to present higher quality earnings reports. Financial performance mediates the effect of governance quality on the earnings quality of companies listed on the Indonesia Stock Exchange (IDX). This finding confirms the importance of strengthening internal corporate performance in order to improve the transparency and quality of financial information.
creator: Zanuba Arifah Chofsoh
creator: Muchamad Syafruddin
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

PENGARUH LIKUIDITAS, SOLVABILITAS, ENVIRONMENT SOCIAL GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA KEUANGAN
type: item
description: This study aims to examine the impact of financial ratios, such as liquidity, solvency, and Environment Social Governance (ESG) Disclosure, on financial performance. The financial ratio variables used in this study include Current Ratio (CR), Debt to Total Assets (DTA), and ESG Disclosure, while the dependent variable is Return on Assets (ROA). The sample for this study was determined using the purposive sampling method from companies listed on the Indonesia Stock Exchange (IDX), specifically those included in the LQ45 index from 2019 to 2023. A total of 225 samples were obtained. The analytical method employed is multiple linear regression analysis, conducted using IBM SPSS 30. The results of this study indicate that liquidity has a positive and significant effect on the company's financial performance, solvency has a positive but insignificant effect on the company's financial performance, and ESG Disclosure has a positive and significant effect on the company's financial performance. These findings indicate that the company's ability to meet short-term obligations and openness to environmental, social, and governance aspects are important factors in improving financial performance. Meanwhile, although solvency shows a positive direction of influence, its insignificance suggests the need for further evaluation regarding the management of the company's debt structure.
creator: Muhammad Hafizd Fatahillah
creator: Shiddiq Nur Rahardjo
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3

REMOTE AUDIT DAN INTEGRITAS AUDITOR SEBAGAI PENENTU KUALITAS AUDIT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI (Studi Kasus pada Audit Eksternal di DKI Jakarta)
type: item
description: Digital transformation has driven significant changes in audit practices, especially with the increasing use of remote audits. This study aims to analyze the effect of remote audit and auditor integrity on audit quality, with task complexity as a moderating variable. Data were obtained from 118 auditors at the DKI Jakarta Public Accounting Firm (KAP) through an online questionnaire. Tests were conducted using the moderated regression method (MRA) using SPSS. The results show that remote audit and auditor integrity have a positive effect on audit quality. However, task complexity proved to weaken the relationship between the two independent variables on audit quality. This research contributes to the development of digital audit strategies and the strengthening of auditors' professional ethics in the context of complex tasks.
creator: Putriku Hanna Puang
creator: Anis Chariri
rights: Copyright 2025 Diponegoro Journal of Accounting
date: 2025-07-11
publication date: 2025-07-11
volume: 14
number: 3