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PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN Maulida Nur Safriani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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This study aims to discuss the effect of Environmental, Social, Governance (ESG) disclosure on firm performance, using control variable such as financial leverage and total assets. The variables used in this study are the dependent variable (operational performance, financial performance, and market performance), the independent variable (ESG disclosure), and control variables (financial leverage and total assets). The population in this study is non financial companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 44 companies for the four years obtained (2015-2018). The analytical method used in this study is multiple regression analysis. In addition, the statistical technique used to test the hypotheses proposed in this study is panel data. The results of this study indicate that ESG disclosure have a positive and significant effect on operational and financial performance, while ESG disclosure haven’t a positive and significant effect on market performance.

PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN Maulida Nur Safriani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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This study aims to discuss the effect of Environmental, Social, Governance (ESG) disclosure on firm performance, using control variable such as financial leverage and total assets. The variables used in this study are the dependent variable (operational performance, financial performance, and market performance), the independent variable (ESG disclosure), and control variables (financial leverage and total assets). The population in this study is non financial companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 44 companies for the four years obtained (2015-2018). The analytical method used in this study is multiple regression analysis. In addition, the statistical technique used to test the hypotheses proposed in this study is panel data. The results of this study indicate that ESG disclosure have a positive and significant effect on operational and financial performance, while ESG disclosure haven’t a positive and significant effect on market performance.

ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI Tahun 2018-2020) Muhammad Rifki Gamma Putra; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of Corporate Social Responsibility disclosure on the company's financial performance as assessed from Revenue Growth, Net Profit Margin, Return on Assets, and Return on Equity.The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was selected by purposive sampling method. In this study there will be 34 companies that have met the criteria to be used as research samples. The method used in conducting the analysis is multiple linear analysis. The results of the research conducted indicate that the disclosure of Corporate Social Responsibility does not have a significant effect on Revenue Growth in the consumer goods industry companies in Indonesia. Meanwhile, the disclosure of Corporate Social Responsibility has a significant effect on Net Profit Margin, Return on Assets, and Return on Equity in consumer goods industry companies in Indonesia.

SYSTEMATIC LITERATURE REVIEW: HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA PERUSAHAAN Angga Praditya; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to identify the relationship between accounting information systems (AIS) and performance measurement 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 2011 to 2021, which focus on articles conducted in the Asia Pacific and Western Europe. 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 AIS in performance measurement related to technology selection, pressure from government regulations and competitors, and human resource considerations. Most companies define 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 Asia Pacific region dominate compared to Western Europe, meaning that there is a positive development in the application of AIS and academic studies in the Asia Pacific region. It was also found that the implementation of AIS 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 ERP development in organizations and recommends exploring more about the environmental impact of using technology.

SYSTEMATIC LITERATURE REVIEW: PENYEBAB KECURANGAN Marita Sekar Febriandani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to identify patterns from previous study that have been published and considered to have the highest impact and references that are considered the most influential. This study focuses on previous research on the topic of fraud. Finally, this study will identify the causes of fraud from the perspective of the fraud triangle theory and its development.The Systematic Literature Review (SLR) method is used to analyze various articles that have been published in academic journals indexed in SCImago Journal Rank (SJR) at the level of first quartile (Q1) and second quartile (Q2). The articles used are articles published in the range of 2012 to 2021 and filtered using selected keywords. This study reviews articles that use the fraud triangle theory as well as articles outside the fraud triangle theory, but still within the scope of discussion related to fraud.The result of the analysis that has been carried out finds that most of studies use the fraud triangle theory as a conceptual framework. The result of the analysis also finds that all the elements in the fraud triangle theory affect fraud, but the level of influence of each element is different. This study explains that opportunity is the element with the greatest level of influence, while rationalization has the smallest level of influence. Moreover, most of research focuses on fraud detection rather than fraud prevention.The findings of this study are expected to provide benefits and a substantial impact on financial fraud and are expected to increase knowledge, also enrich literature related to financial fraud.

PENGARUH AKTIVITAS KOMITE AUDIT DAN MULTIPLE LARGE OWNERSHIP STRUCTURE TERHADAP BIAYA AUDIT Muhamad Rifqi Muharam; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of audit committee activities and multiple large ownership structures as independent variables on audit fees as the dependent variable. This study refers to Adelopo's research (2007) in England with some modifications to the control variables and the number of research sample populations.The population in this study are all non-financial companies in Indonesia listed on the Indonesia Stock Exchange in 2019. The method used is purposive sampling. Samples that meet the requirements for the study amounted to 127 companies. Testing the sample using multiple regression analysis to test both hypotheses in the study.Of the two research hypotheses, the results of the first study show that the activities of the audit committee do not have a significant effect on audit fees. Meanwhile, in the second hypothesis, the multiple large ownership structure does not have a significant effect on audit fees. This is due to the number of owners of block shares of companies in Indonesia tending to be less than four, so it is classified as a dispersed share ownership structure.

Implementasi Environmental Management Accounting pada Perusahaan Keluarga dengan Latar Belakang Etnis Tionghoa Siti Ulfah Apsari Rahmah; Dwi Cahyo Utomo
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Environmental Management Accounting (EMA) pada dasarnya bertujuan untuk membantu mewujudkan keberlangsungan bisnis suatu perusahaan. Penelitian ini bertujuan untuk mengkaji penerapan EMA pada perusahaan yang berlatar belakang etnis Tionghoa. Nama perusahaan sengaja disamarkan, yakni PT. XX yang bergerak di bidang percetakan dan packaging, berlokasi di kawasan industri Candi Kota Semarang. Metode yang digunakan dalam penelitian ini adalah metode kualitatif, dengan menganalisis secara mendalam konsep dan karakteristik PT. XX dalam menjalankan proses bisnisnya selama ini. Pengumpulan data dilakukan melalui wawancara & observasi partisipatif, dengan jumlah responden 7 orang. Alat analisis data menggunakan open, axial, selective coding. Hasil dari penelitian ini adalah PT. XX telah menerapkan EMA namun karena kurangnya pengetahuan karyawan tentang konsep EMA sehingga penerapannya terbatas

Pengaruh Temuan Audit, Tindak Lanjut Hasil Pemeriksaan, Serta Kinerja Keuangan Terhadap Tingkat Korupsi Pemerintah Daerah (Studi Empiris Pada Pemerintah Kabupaten dan Kota di Jawa Tengah Tahun 2020-2023) Adelia Yona Rahmatika; Dwi Cahyo Utomo
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 audit findings, follow-up of audit results, and financial performance on the level of corruption in local governments (an empirical study on regency and city governments in Central Java for the period 2020–2023). The independent variables in this research are audit findings, follow-up of audit results, and financial performance, while the dependent variable is the level of corruption.The study utilizes secondary data sourced from the audit reports of the Audit Board of the Republic of Indonesia for Central Java and corruption data from the Central Java High Prosecutor’s Office. The sampling technique used is purposive sampling, resulting in 140 observations from various regencies and cities in Central Java. The data were analyzed using multiple linear regression analysis.The results show that audit findings have a negative effect on the level of corruption. Follow-up of audit results shows a positive influence. Financial performance, measured by the independence ratio, has a negative effect on corruption. Financial performance based on the operational expenditure ratio has no significant effect. Meanwhile, financial performance based on the capital expenditure ratio has a negative impact.

SYSTEMATIC LITERATURE REVIEW : PENERAPAN ARTIFICIAL INTELLIGENCE DAN PEMANFAATAN PENGUNGKAPAN LAPORAN KEUANGAN DALAM MEMPREDIKSI HARGA SAHAM Andila Fani Diah Eka Wardani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to identity the roles and patterns emerging g from previously published research that has had a significant impact on stock price prediction using artificial intelligence. The focus of this study is directed toward literature that examines the contribution of artificial intelligence to stock price forecasting, as well as mapping the extent to which artificial intelligence utilizes financial report disclosures as an information source in the prediction process. The Systematic Literature Review (SLR) method is employed to analyze various articles published in academic journals within the ScienceDirect database. The selected articles consist of publications from 2015 to 2025 that were filtered using specific keywords. This study reviews articles that apply artificial intelligence, machine learning, or deep learning in stock price prediction. In addition, ChatPDF and ChatGPT are used as supporting tools during the literature review process, and VOSviewer is utilized for bibliometric analysis. The results reveal a variety of roles and patterns in the use of artificial intelligence for stock price prediction based on different input approaches, including technical analysis, fundamental analysis, sentiment analysis, and other findings. The outcomes of this study are expected to provide meaningful benefits and significant contributions by enhancing knowledge and enriching the literature related to the application of artificial intelligence in stock market prediction.

PENGARUH ESG DISCLOSURE TERHADAP MARKET VALUE DAN ECONOMIC PROFIT PERUSAHAAN Yunita Yudiputri; Dwi Cahyo Utomo
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 Disclosure on Market Value and Economic Profit. The independent variable in this study, ESG Disclosure, is measured using the ESG Disclosure Score published by Bloomberg Terminal. The dependent variables Market Value, is measured using Tobin’s Q ratio and Economic Value Added (EVA). The population in this study consists of companies listed on the LQ45 index consecutively from 2020 to 2024. Sampling was conducted using purposive sampling, which is sampling based on certain criteria that have been determined in advance. The total number of companies sampled was 100. The analysis method used in this study was panel data regression with random-effects and common-effects models. The results of the study show that ESG Disclosure does not affect Market Value and Economic Profit, and show that ESG Disclosure weakens Tobin’s Q and EVA.

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