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All Journal Diponegoro Journal of Accounting Syntax Literate: Jurnal Ilmiah Indonesia
Dwi Cahyo Utomo
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN FINANCIAL RATIO TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2024) Mukhamad Ramadhan Aryo Handoko; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine and analyze the effect of Corporate social responsibility (CSR) and financial ratios, which consist of profitability and leverage, on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. CSR and financial ratios, including profitability and leverage, are important factors that can influence tax policy and the long-term sustainability of companies.The research method used is quantitative with purposive sampling technique. Data were obtained from the companies' annual reports and sustainability reports, with independent variables including CSR, financial ratios consisting of profitability and leverage, each proxied by Return on Assets (ROA) and Debt to Asset Ratio (DAR), and the dependent variable, tax avoidance, measured by Effective Tax Rate (ETR). The data were analyzed using multiple linear regression.The results indicate that CSR has a significant positive effect on tax avoidance, showing that companies with strong commitments to social responsibility are more likely to engage in aggressive tax avoidance practices, thus hypothesis 1 is rejected. Additionally, profitability, measured by ROA, also has a positive effect on tax avoidance, indicating that companies with higher profit levels tend to be make tax avoidance, thus hypothesis 2 is rejected. In contrast, leverage, measured by Debt to Asset Ratio (DAR), does not have a significant effect on tax avoidance, indicating that a company's debt structure does not influence its tendency to engage in tax avoidance practices, thus hypothesis 3 is rejected.
PENGARUH GERAKAN BOIKOT DI MEDIA SOSIAL X TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG MENJADI TARGET BOIKOT DI INDONESIA Ida Maulidya; Dwi Cahyo Utomo
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 boycott-related activities on social media platform X on the financial performance of companies targeted by the Boycott, Divestment, and Sanctions (BDS) movement and listed on the Indonesia Stock Exchange during 2021–2025. The growing use of social media has increased public participation in boycott campaigns and may influence corporate performance.A quantitative approach with panel data regression was employed using a sample of eight companies selected through purposive sampling. Conversation volume and negative sentiment were obtained from platform X through web scraping and classified using the Support Vector Machine (SVM) algorithm. Financial performance was measured by revenue growth and net profit margin.The findings show that neither conversation volume nor negative sentiment significantly affects revenue growth or net profit margin. These results indicate that boycott-related discussions on platform X were not significantly associated with the financial performance of the sampled companies. The study contributes to the literature on digital activism and corporate financial performance.
PENILAIAN KERUGIAN ABNORMAL PADA BUDIDAYA UDANG Studi Kasus Budidaya Udang di MSTP (Marine Science Techno Park) Universitas Diponegoro Jepara, Jawa Tengah Fitri Alfiyana; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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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.
Co-Authors Adelia Yona Rahmatika Afrilia Rahmayanti Andila Fani Diah Eka Wardani Angga Praditya Bill Hudha Citra Ratusan Asa Dyas Ariyani Putri Fitri Alfiyana Ida Maulidya Kornelius Geraldo Adrian Pratama Lusiana Puspita Sari Marita Sekar Febriandani Maulida Nur Safriani Muhamad Rifqi Muharam Muhammad Azka Aulawy Muhammad Rifki Gamma Putra Mukhamad Ramadhan Aryo Handoko Nadia Yuli Widyastuti Nimas Widanti Pernando Simamora M Siti Ulfah Apsari Rahmah Yunita Yudiputri