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All Journal Diponegoro Journal of Accounting JEJAK Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal AKSI (Akuntansi dan Sistem Informasi) JAB (Jurnal Akuntansi & Bisnis) Jurnal Masyarakat Merdeka (JMM) JURNAL MANAJEMEN BISNIS Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Neraca Manajemen, Akuntansi, dan Ekonomi Tax Accounting Applied Journal
Dul Muid
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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EFEK GOOD CORPORATE GOVERNANCE TERHADAP GREEN ECONOMY DI PERUSAHAAN PERTAMBANGAN INDONESIA Bimo Wahyu Adi; Dul Muid
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

In recent years, the issue about Green Economy has been widely discussed. Green Economy becoming mainstream in global economic dynamics and a lot of country are moving towards Green Economy. Companies also have another goal, namely meeting stakeholder needs. In order to realize these two goals, companies implement Good Corporate Governance (GCG) to keep them running smoothly. So, the question arises whether Good Corporate Governance can affect Green Economy in the area. This research uses annual report dan sustainability report from 18 Indonesian mining companies in 2021-2023 period. This research aims to test the relationship between Good Corporate Governance through managerial ownership and board of commissioners with Green Economy. Descriptive data analysis method used to measure managerial ownership and board of commissioners, then interactive model data analysis used to measure the component from Green Economy namely greenhouse gas emissions, tree planting, and waste processing. F-test data analysis used to test the direct relevancy between managerial ownership and board of commissioners to Green Economy. The results of this study show that managerial ownership do not have significant influence towards Green Economy. So as board of commissioners that do not have significant influence towards Green Economy. This conclusion is inversely proportional with the initial hypothesis of this study.
PENGARUH PROFITABILITY, LEVERAGE, FIXED ASSET INTENSITY, INVENTORY INTENSITY, DAN FIRM SIZE TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021–2024) Pandu Imam Nugroho; Dul Muid
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of Profitability, Leverage, Fixed Asset Intensity, Inventory Intensity, and Firm Size on tax management in energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. Tax management in this study is proxied using the Effective Tax Rate (ETR). This study is motivated by the phenomenon of tax management practices in large companies and the research gap from previous studies that show inconsistent results regarding the factors that influence tax management.This study uses a quantitative approach with secondary data in the form of annual financial reports of energy sector companies obtained through the official website of the IDX. The sampling technique used purposive sampling based on specific criteria, resulting in a sample of companies that met the requirements during the observation period. The data analysis method used was multiple linear regression analysis with the help of SPSS version 25, which had previously undergone classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity tests.The results of the study indicate that Leverage and Fixed Asset Intensity have a positive effect on tax management. Conversely, Profitability, Inventory Intensity, and Firm Size have a negative effect on tax management in energy sector companies. These findings can be taken into consideration by company management.
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023) Ryaas Mahardika Muhammad; Dul Muid
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the effect of corporate social responsibility (CSR) disclosure and corporate governance on firm value. In this study, corporate governance is proxied by two variables: the size of the board of commissioners and the proportion of independent commissioners. Meanwhile, the firm value variable is measured using the Tobin’s Q method. The research population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Sample selection was conducted using the purposive sampling method, yielding a total of 75 observational data after excluding outliers. The data analysis method employed is multiple linear regression analysis, processed using SPSS software. The results of the hypothesis testing indicate that the corporate social responsibility disclosure variable has a negative and significant effect on firm value. The board of commissioners size variable has no significant effect on firm value. On the other hand, the proportion of independent commissioners variable is proven to have a positive and significant effect on firm value. The resulting Adjusted R Square value is 0.232, indicating that the capacity of the independent variables to explain firm value is 23.2%, while the remaining 76.8% is explained by other factors outside the research model.
PENGARUH KOMITE AUDIT, CORPORATE GOVERNANCE, DAN MANAJEMEN LABA, TERHADAP TAX AVOIDANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2020-2022) Nova Setya Fernanda; Dul Muid
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Firm Value is the most important basic learning for investors, therefore it is part of the market indicators which are an assessment of the value of all market prices. Tax is the main income that comes from a country with a very large income. The committee has a minimum of three members, called the audit committee, which is responsible for monitoring the running of a company and monitoring external audits of financial reporting. Corporate governance refers to a set of rules and regulations governing and overseeing the activities of a company. The LQ45 stock index is a stock index that has high capitalization in the stock market, which has high trading intensity, a high company growth work system and has good financial conditions, has not changed and has objects that have been tested on the IDX, and these LQ45 shares have been proven safe by having a good stock value measure, and resulting in low risk.
PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PROFITABILITAS (Studi Kasus pada Perusahaan Sektor Customer Cylicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Omar Rasyid Abdalla; Dul Muid
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of Liquidity, Leverage, Company Size, and Operating Cash Flow on Profitability in Costumer Cyclicals Companies on the Indonesia Stock Exchange 2021-2024. The population in this study are all Costumer Cyclicals Companies on the Indonesia Stock Exchange 2021-2024 that have complete financial reports. While the sample in this study is Costumer Cyclicals companies that have published financial reports for three years, namely 2021 to 2024. The analysis techniques used in this study are: 1) Descriptive Statistical Test, 2) Classical Assumption Test consisting of Normality Test, Multicollinearity Test, Heterostosity Test, and Autocorrelation Test 4) Multiple Linear Regression, 5) Hypothesis Test consisting of T Statistical Test, F Test, and Coefficient of Determination. The results of this study indicate that Liquidity has a positive effect on Profitability, Leverage has a positive effect on Profitability, Company Size has a positive effect on Profitability and Operating Cash Flow has a positive effect on Profitability.
Co-Authors Adi, Daniel Kartika Adrian, Rebecca Nicole Agnes Denira Gusti Agung Hendratmoko Angela Deananda Putri Budiastuti Anggie Noor Rachmad Anisa Alfiarini Anisa, Nurul Asthari Oliviana Audrey Santoso, Jessica Ayu Septiani B Ivanno Eka P Bahtera Afrikani Sri Wuri Handayani Benrindang Latusura Bimo Wahyu Adi Brilian Ayu Kartikasari Cita Ratna Setyamurti Daniel Bouman Hasurungan Sinaga Deo Novrin Hasiholan Damanik Dhena Alinda Milenia Dian Kusuma Wardhani Dwi Fajar Febrianto Eqy Refiyanto Espi Noviyani Evans Manurung Fajri, Ul'Ulya Zuhrufi Felicia Destiyuanita Fendra Deva Mahendra Floppysta, Floppysta Habibi, Masandy Muhammad Rais Hadi Sasana Hafiz Gavra Niranda Hamdani Hamzah Hamzah Hastarini Dwi Atmanti Hilda Maulida Ichsan Pamungkas Indiferent Sudjatna, Indiferent Joshua Bram Karima Anisa Safitri Khairul Adhi Fiandri Machmuddah, Zaky Maulana Syaiful Haq, Maulana Syaiful Merdeka, Niki Agni Eka Putra Mohamad Zidane Ramadhan Muchamad Syafruddin Muhammad Zain Satria Atmaja Nabella Aprilia Suma Naufal Ade Septianto Nova Setya Fernanda Nugroho, Raffindra Gustriadhi Omar Rasyid Abdalla Pambayun, Brillian Tania Sekar Panca Wahyuningsih Pandu Imam Nugroho Pepin Nur Dhiansyah Prasetya, Gustivo Prastomo, Nikku Dwiky Quatrinasa, Daru Rachman Aviv Rahmadani Aji Putra Rahminawati Ilma Rakai Wastu Demos Ramanda Yura Wiradharma Randy Yosua Immanuel Ratna Puji Astuti, Ratna Puji Renaldi Alfarasi Renas Adi Nugroho Rika Fitriyani Wardiman Rio Ariesta Heditya Rizky Amalia Wardhani Rizky Novananda Fauzan Hasibuan Rizky Wijayanti Ronowati Tjandra, Ronowati Rowina Kartika Putri Ryaas Mahardika Muhammad Sayogya Notohatmodjo St. Dwiarso Utomo, St. Dwiarso Sugiharto Taufik Anggara Titus Bayu Santoso Tri Jatmiko Wahyu Prabowo Vido Agnova Vina Afidatul Maula Yahya Ayyasy Yuniarti, Aulia Tri Zafira, Hanifah Zahrah, Fatimah Zakaria, Muh Azhar