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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment KEUNIS Jurnal Akuntansi STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Jurnal Dinamika Akuntansi Accounting Analysis Journal Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik
Dwi Ratmono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL MEDIASI DAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Indonesia yang Terdaftar di BEI Periode 2021–2024) Hanif Naufal Mokoputra; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate social responsibility on earnings management, with accounting conservatism as a mediating variable and corporate governance as a moderating variable, in non-financial companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Corporate social responsibility is measured using the Bloomberg Environmental Disclosure Score and Bloomberg Social Disclosure Score, earnings management is measured using the absolute value of discretionary accruals, accounting conservatism is measured using the Givoly and Hayn model, and corporate governance is measured using the Bloomberg Governance Score. The research sample was selected using purposive sampling, resulting in 505 observations. The data were analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM) with SmartPLS 3.The results show that corporate social responsibility has a negative and significant effect on earnings management. However, corporate social responsibility does not have a significant effect on accounting conservatism, and accounting conservatism does not have a significant effect on earnings management. Furthermore, corporate governance is proven to moderate the relationship between accounting conservatism and earnings management. Meanwhile, accounting conservatism is unable to mediate the effect of corporate social responsibility on earnings management. These findings indicate that corporate social responsibility disclosure directly contributes to reducing earnings management practices, but not through accounting conservatism as a mediating mechanism.
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) Altsa Kamilatun Nuha; Dwi Ratmono
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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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.
Co-Authors Abdul Rohman Adriana Pradopowati AGUS PURWANTO Agustine, Yolanda Safira Alam Irwin Haldiaz Altsa Kamilatun Nuha Alya Ghina Meidita Ana Rochmawati Ananda Raisa Indira Asma Muthiah Syahidah Athariq Evan Arianenda Bayu Wisnu Pradana Chrysvina Florencia Shirleen Prayogo Cicilia Chrissanti Ardhi Utami Cintia Heko Agustina Devi Indriyani Devi Indriyani Dhimas Andrean Sukoco Dias Nurmalasari Dwi Kusumawati Kusumawati Eleonora Nathania Christi Elly Asmara Emma Rani Nuristya Erlinda Ramadhani Permata Putri Ertambang Nahartyo Faisal Faisal Farandy, Rangga Danang Fitriyani, Fara Four Intan Juliana Sihotang Fuad Fuad Fuad Fuad Fuad Mas’ud Hanif Naufal Mokoputra Hasiba Putik Mauliya Ibrahim Dhia Furqoni Imron Kamil Indriani, Widya La Ode Ibnu Hafidz Saleh Lambok Maranatal Ma'ruf, Maulana Mekani Vestari Michael Febrian Sitorus Nabila Nur Afiifah Nanintha Gemala Hadiatullah Nastiti, Anggraini Dwi Nawa Budi Prakoso, Nawa Nur Cahyonowati Patricia Edith Yolanda Sitanggang Pipit Siti Jenar Puspitasari Pratama, Sari Indra Purwaatmojo, Novita Anggraini Puspa Avinda Dwi Septiana, Puspa Avinda Dwi Retnoningrum Hidayah Retnoningrum Hidayah Rita Suryani Rohmadtika Dita Rosa Priskila Sitanggang RUSTAM HANAFI Selviana Selviana Siswana, Feky Henry Sri Mulyani Tanjaya, Felix Totok Dewayanto Triana Chaerun Niza Tsaniya Nisya Fasha Tsuroyya, Yasmin Yumnaa Tujori S, Abas Ula Restu Rafifah Vefon Hadamean Winarti Monika Sagala Winarti Monika Sagala, Winarti Monika Winda Milasari Yuserrie Zainuddin Yuvita Avrie Diany