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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis KEUNIS International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Asia Pacific Fraud Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Zakat (IJAZ) Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Social Sciences Transportation

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FACTOR AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BANK IN INDONESIA (Study Case Bank in DKI Jakarta) Clara Augustine; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the factors that influence the effectiveness of internal audits in the Indonesian banking sector, particularly in the DKI Jakarta region, using Attribution Theory as its theoretical foundation. The study empirically examines the influence of internal auditor competence, internal auditor independence, management support, and organizational culture on the effectiveness of internal audits. Using a quantitative approach, data were collected through structured questionnaires from 105 internal auditors and related staff at Indonesian commercial banks and were analyzed using multiple linear regression.The research findings indicate that internal auditor competence, internal auditor independence, and organizational culture have a significant positive influence on the effectiveness of internal audits. These results underscore that the professional capabilities of auditors, their autonomy from intervention, and a transparent and ethical organizational culture are crucial for the success of internal audits in the banking industry. However, the hypothesis regarding management support was rejected, as no statistically significant influence on internal audit effectiveness was found within the context of this study.Theoretically, this study contributes by applying Attribution Theory to explain how the perception of audit effectiveness is shaped by attributions to stable, internal factors like competence and culture. Practically, the findings offer insights for banking management and regulators to focus on enhancing auditor competence, strengthening independence, and developing an organizational culture that supports accountability to improve audit quality, mitigate fraud risks, and reinforce governance frameworks in the Indonesian financial sector
REMOTE AUDIT DAN INTEGRITAS AUDITOR SEBAGAI PENENTU KUALITAS AUDIT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI (Studi Kasus pada Audit Eksternal di DKI Jakarta) Putriku Hanna Puang; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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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.
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) Cecilia Gabriela Anastasya; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
The Audit Committee, Sharia Supervisory Board and Audit Report Lag: Empirical study of Islamic Banking Afra Aziza Hasna; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
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) Moses Brugman; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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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.
Environmental, Social, and Governance (ESG), Green Innovation, and Firm Value in Indonesia: A Study of Companies Operating in Energy Sector for The Year 2020 - 2024 Hunaifa Hunaifa; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study examines the relationship between Environmental, Social, and Governance (ESG) and firm value, with particular attention to the mediating role of green innovation. The research aims to: (1) analyze the influence of ESG pillars on green innovation, (2) evaluate the impact of ESG pillars on firm value, (3) assess the effect of green innovation on firm value, and (4) investigate whether green innovation mediates the relationship between ESG pillars and firm value. A quantitative approach is employed using panel data from 12 companies observed over the 2020–2024 period, resulting in 60 firm-year observations. The study utilizes secondary data obtained from sustainability reports, ESGi, and Bloomberg databases. ESG performance is measured through environmental, social, and governance scores, while green innovation is proxied by PROPER ratings and firm value is measured using Tobin’s Q. The empirical results indicate that the governance pillar is the only ESG dimension that significantly and positively affects firm value. Moreover, governance performance also influences firm value indirectly through green innovation. The findings further show that green innovation positively contributes to firm value and partially mediates the relationship between governance performance and firm value.
KEBIJAKAN PENGUNGKAPAN, TRANSPARANSI INFORMASI DAN KUALITAS LAPORAN KEBERLANJUTAN: INDEPENDENSI KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2024) Evangelista Ivena Putri; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to examine the influence of disclosure policy and information transparency on the quality of sustainability reports, as well as to analyze the role of audit committee independence as a factor moderating this relationship.The population used in this research are all banking companies listed on the Indonesia Stock Exchange (IDX), totaling approximately 48 companies as of 2024. The data collection method employed was purposive sampling, carried out based on specific criteria, namely banking companies consistently publishing sustainability reports. The research method utilized is multiple regression analysis and Moderated Regression Analysis (MRA) with secondary data obtained from the annual reports and sustainability reports of banking companies listed on the Indonesia Stock Exchange (IDX) and supporting data from Bloomberg, covering the period of 2022–2024.The results of the analysis indicate that both disclosure policy and information transparency have a significant positive effect on the quality of sustainability reports. Furthermore, the audit committee independence is proven to strengthen the relationship, between disclosure policy and sustainability report quality, whereas it weakens the relationship between information transparency and sustainability report quality.
Analysis of Post-COVID Hajj Fund Investment Strategy in Indonesia Irkham Karunia Aji; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the post-COVID investment strategy implemented by the Hajj Financial Management Agency (Badan Pengelola Keuangan Haji/BPKH) in Indonesia. The COVID-19 pandemic has significantly disrupted global financial systems, affecting Hajj fund management, liquidity, and return stability. BPKH responded by strengthening its governance, focusing on prudence, sharia compliance, and adaptive diversification. This research employs a qualitative approach with a case study design, utilizing interviews and document analysis to examine strategic shifts in investment management. Findings reveal that BPKH’s investment strategy is guided by Dynamic Capabilities Theory, emphasizing sensing, seizing, and transforming capabilities. Post-pandemic strategies include increased allocation to State Sharia Securities (SBSN), portfolio diversification, risk management reinforcement, and enhanced digitalization. Effectiveness is measured through benefit value growth, liquidity fulfillment, and sharia compliance. BPKH achieved 101.02% of its benefit value target in 2024, reflecting stable performance despite global volatility. This study concludes that BPKH’s conservative yet adaptive approach effectively sustains Hajj fund growth, while further diversification into global sharia instruments and ESG sukuk is recommended for future resilience
Korupsi Di Sektor Publik : Tinjauan Literatur Sistematis Dan Analisis Bibliometrik Ilmi Farikhoh; Anis Chariri
Integritas: Jurnal Antikorupsi Vol 8 No 1 (2022): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v8i1.866

Abstract

This study aims to systematically analyze and map main research streams, research development, and further research direction in corruption studies. It uses bibliometric analysis to analyze 759 articles in the  Scopus database from 2011 to 2020 through the software VOSviewer version 1.6.17. It concludes that public sector corruption is a topic of interest internationally. Articles by Chan et al. (2011), Williams and Shahid (2016), and articles in the Journal of Financial Crime are the main reference sources. Certain keywords, such as management, regulation, tax evasion, health care, and investment provide a potential focus for research in the future.
Exploring Technology Adoption and SAK EMKM Adherence among MSMEs in the Borobudur Area Nilasari, Ayunda Putri; Anis Chariri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30764

Abstract

This research aims to investigate the level of IT adoption and compliance with SAK EMKM. A qualitative interpretive phenomenological paradigm was employed to explore the level of IT adoption and compliance with SAK EMKM in the financial reporting of MSMEs in the Borobudur area. The results disclosed the low level of IT adoption and compliance caused by SAK EMKM being too complex, irrelevant to the business scale, and having limited resources and low technical capabilities. This research contributes to the accounting research literature, revealing the perspectives of SAK EMKM, as well as integrating IT adoption with applicable standards, particularly in the Borobudur area.
Co-Authors Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Afra Aziza Hasna Aggy Eka Ressy Agriaty Vitha Sandabunga Agus Purwanto AGUS PURWANTO Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagas Hidayat Bagaskara, Tri Cahyo Carissa Maharani Cecilia Gabriela Anastasya Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clara Augustine Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Dina Dwi Oktafiana Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Edwin Saputra Etna Nur Afni Yuyetta Evangelista Ivena Putri Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Handananingrum, Eka Renty Hasna Syafira Hendra Dwi Saputra Sumarseno Hunaifa Hunaifa Ignatius Putu Premadi Ilmi Farikhoh Imelda Dea Savila Indah Dwi Novianti Indira Djanuarti Indri Hardiani Irkham Karunia Aji Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi larasati, ressa Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk Maya Indriastuti Maya Indriastuti Moses Brugman Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Rizky Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nilasari, Ayunda Putri Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Prasojoharto, Prayogo Prayogo Prasojoharto Probowati, Dwiya Endah Pandu Putriku Hanna Puang Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Ririh Dian Pratiwi Ririh Dian Pratiwi Rr Sri Handayani Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Tri Jatmiko Wahyu Prabowo Vera Indrayani Vina Firdausia Khalida Widowati, Kunthi Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina Zati Rizka Fadhila