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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management
Agung Juliarto
Accounting Department Faculty Of Economic And Business Diponegoro University
Computer Science & IT Economics, Econometrics & Finance Health Professions Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP DIVIDEND POLICY DENGAN CORPORATE LIFE CYCLE SEBAGAI VARIABEL MODERASI Aditia Pramana; Agung Juliarto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of Corporate Social Responsibility (CSR) on dividend policy with the corporate life cycle as a moderating variable. Dividend policy is one of the most complex challenges in corporate finance and represents a crucial decision. CSR funding is considered to provide financial benefits, as it can strengthen relationships with stakeholders, particularly customers. As a result, company performance may improve, ultimately allowing for dividend payments. The corporate life cycle is regarded as a factor influencing CSR and dividend policy, as managerial preferences are shaped by the company’s financial condition. This sample used in this research is financial companies listed in the Indonesia Stock Exchange in the 2016-2024 period. The total final sample used in this research was 102 firm-year observations. Sample selection was carried out using a purposive sanpling method with predetermined conditions and criteria. The analytical method used in this research are Moderated Regression Analysis. The results show that Corporate Social Responsibility does not have a significant effect on dividend policy. This may be due to CSR funding being long term oriented and requiring considerable time to generate benefits, whereas dividend payments are short-term oriented. However, when companies are in the mature stage of the corporate life cycle, CSR begins to affect dividend policy. At this stage, firms tend to have stable financial conditions and generate high profits, enabling them to reinvest through CSR funding while simultaneously distributing dividends
PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP KINERJA KEUANGAN DENGAN JENIS INDUSTRI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Naila Imara; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of carbon emission disclosure on corporate financial performance, with industry type and firm size as moderating variables. Carbon emission disclosure is measured using content analysis based on the carbon emission disclosure index, while corporate financial performance is measured using Return on Assets (ROA). The moderating variables in this study are industry type, measured using a dummy variable, and firm size, measured by the natural logarithm of total assets. In addition, leverage is employed as a control variable. The population of this study consists of energy sector and technology sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used is purposive sampling, resulting in 85 companies with a total of 255 firm-year observations. The data analysis method used in this study is multiple linear regression analysis with the Moderated Regression Analysis (MRA) approach through IBM SPSS Statistics. The results indicate that carbon emission disclosure has a positive and significant effect on corporate financial performance. Industry type moderates the relationship between carbon emission disclosure and financial performance; however, the moderating effect is negative, indicating that industry type weakens the positive effect of carbon emission disclosure on corporate financial performance. Meanwhile, firm size is unable to moderate the relationship between carbon emission disclosure and corporate financial performance.
EVALUATING THE PROFITABILITY OF HYDROGEN AND AMMONIA PRODUCTION IN BRAZIL: STRATEGIC INVESTMENT INSIGHTS Muhammad Adiel Haryanto; Agung Juliarto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This thesis evaluates the financial feasibility and profitability of constructing an integrated hydrogen and ammonia production facility in Brazil. Using a mixed methods approach, it combines primary insights from expert interviews with quantitative capital investment modelling and international benchmarking. The research addresses the profitability of such a project depends on the balance between capital costs, operational expenses, and revenue streams. It employs financial metrics such as Levelized Cost of Hydrogen (LCOH), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period to assess economic viability. The findings indicate a competitive LCOH of $2.10/kg and a robust NPV of $228 million over a 20 year horizon, with a payback period of 4.36 years and IRR of 23%. These results position Brazil as a cost effective location for green hydrogen and ammonia production, supported by its abundant renewable resources and growing market opportunities. This research provides actionable investment insights and contributes to the strategic planning necessary for Brazil to emerge as a leader in the global hydrogen economy.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Nathania Gisela; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

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This study aims to examine the effect of ESG performance on financial distress risk, with executives’ foreign experience serving as a moderating variable. The study is motivated by the increasing importance of ESG implementation, particularly in the energy sector, which is characterized by high environmental exposure and financial risk, as well as the inconsistent findings of prior studies regarding the relationship between ESG and financial distress risk. In addition, empirical evidence on the moderating role of executive characteristics, especially foreign experience, remains limited. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Using purposive sampling, a total of 38 observations were obtained and analyzed through Moderated Regression Analysis (MRA) with EViews 12. The results reveal that ESG performance has a significant negative effect on financial distress risk, indicating that companies with higher ESG performance tend to have a lower likelihood of experiencing financial distress. However, executives’ foreign experience is not proven to strengthen the negative effect of ESG performance on financial distress risk. Although the moderating effect is statistically significant, its direction is contrary to the proposed hypothesis, suggesting that executives’ foreign experience weakens the effectiveness of ESG performance in reducing financial distress risk. These findings highlight the importance of ESG as a mechanism for enhancing corporate financial resilience while indicating that international executive experience does not necessarily increase the effectiveness of ESG implementation in mitigating financial distress risk.
Green Loans dan Sustainable Profitability: Peran Moderasi Kepemilikan Institusional Citta Anggula Franconnie; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This research analyzes the impact of green loans on sustainable profitability within banking companies, while considering institutional ownership as the moderating factor. The research examines the banking sectors in Indonesia, Malaysia, Singapore, Thailand, and Germany from 2020 to 2024 by employing a cross-country approach utilizing purposive sampling. A total of 106 observations were gathered from Bloomberg, financial statements, and sustainability reports, and then examined using Moderated Regression Analysis (MRA). The results indicate that green loans have a notably adverse impact on sustainable profitability, which is opposite to the hypothesis put forward. Additionally, institutional ownership plays a significant and positive role in enhancing the relationship.
CSR DAN LEVERAGE: PERAN MODERASI DARI INVESTOR ATTENTION DAN STOCK LIQUIDITY Safira Nur Izzaty; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study examines the effect of Corporate Social Responsibility (CSR) performance on corporate leverage and the moderating role of investor attention and stock liquidity in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using secondary data from annual reports and ESG scores obtained from Bloomberg, this research applies purposive sampling and obtains 270 observations. Leverage is measured by the debt to asset ratio, CSR performance is measured using ESG scores, investor attention is proxied by institutional ownership, and stock liquidity is measured by turnover volume. The data are analyzed using multiple linear regression and moderated regression analysis. The results show that CSR has a positive and significant effect on corporate leverage, indicating that companies with higher CSR performance tend to have higher leverage levels, although this finding is not consistent with the proposed hypothesis. In addition, investor attention and stock liquidity are unable to moderate the relationship between CSR and leverage, suggesting that higher investor attention and stock trading activity do not directly influence the relationship between CSR performance and corporate capital structure decisions.
PENERAPAN AKUNTANSI FORENSIK DALAM MENGUNGKAP SKEMA FRAUD (STUDI FENOMENOLOGI KORUPSI HARVEY MOEIS) Raffi Al Yasa Azhar; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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According to data from the Association of Certified Fraud Examiners in 2016, corruption is the most common type of fraud in Indonesia. Corruption, on the other hand, is closely linked to financial statement manipulation. The Harvey Moeis corruption case is one that has significantly harmed Indonesia. Therefore, this case raises questions about the extent to which forensic accounting can be applied to uncover complex fraud schemes such as those involved in this case. This importance arises due to the approach of forensic accounting that allows auditors to evaluate documents, including transfer receipts, bank reconciliations, and financial statements. This study employed a qualitative research design with a phenomenological approach. The collected data were primary data through interviews with informants, as well as secondary data through literature study to support and contextualize the interpretation of the primary data. The collected data was then analyzed using thematic analysis.The research concludes, based on the informants, that Harvey Moeis committed corruption, fulfilling the legal elements stipulated in Article 2 of Law Number 31 of 1999 concerning the Eradication of Corruption, followed by a three-stage money laundering scheme: placement, layering, and integration. Based on the information provided by the informants, forensic accounting is considered to play a central role in the prosecution's investigation process in uncovering illicit financial flows, including tracing the movement of funds, analyzing financial transactions, conducting forensic data analysis, tracing assets, and applying Benford's Law to detect anomalies in financial statements. The investigative audit conducted by BPKP is also believed to constitute strong evidence in court in efforts to establish state losses allegedly resulting from the fraudulent acts committed by Harvey Moeis.
Co-Authors Abdillah Putra Dharmawan Aditia Pramana Afanin Nadia Rachmazada Alvin Kautsar Pinandhito Ananda Debby Pratami Ardian Setianto, Ardian Aryandi Akbar Aryani, Fransisca Ayudya Ayu Isnaeni Bagus Setia Aji Bangkit Sasongko Cintantya Wasistha Patralalita Citta Anggula Franconnie Daffa Faqih Saputra Debra Yulita Perwira Diah Riskanah Dicko Eka Bimantara Nugraha Dinda Permata Ditama, Anhar Elfita Rahmantika Farid Muhammad Kifli Fauzia Febrianti Fauzia Tresnasari Fitri Hidayatun Frank Gruben Galang Firman Maulana Gisilowati Dian Purnamasari Hiro Supranoto Indah Solagracia Arie Tiranda Irvin Valerian Athallah Isna Rahmawati, Isna Kurnia Putri Hidayaningtyas Kurnia Tri Widayanti Latifah Yunifa Lestari, Nopi Puji Lia Magfiroh Meita Putri Anggi Asari Missy Herlina Muhammad Adhi Perdana, Muhammad Muhammad Adiel Haryanto Muhammad Akbar Muhammad Faisal Akbar Ibrahimy Mutiara Puspawardani Naila Imara Nathania Gisela Naufal Rheza Pratama Novtiani, Rozida Nur Annisa Sekaranti Nurfitriani, Ade Febry Paris Pebrian Sirait Pinandito, Dzulfikar Satria Prapanca Robiyan Pambudi Raffi Al Yasa Azhar Raharja Raharja Rahmawati, Annisa Pratiwi Ringgonandyo Isnubroto Rizal Noviananda Rizal Pramudiarta Rizqa Tri Wulandari Robby Heryanto Rozida Novtiani Safira Nur Izzaty Samuel Samuel Sigit Nugroho Sri Aida Fitriani Teguh Prawibowo Tiara Novriany Suhantinar, Tiara Windy Maharani Yunifa, Latifah Zahrina Ghassani Amalina