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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Indonesian Journal of Sustainability Accounting and Management Jurnal Pengabdian Vokasi Indonesian Journal of Sustainability Accounting and Management
Agus Purwanto
Accounting Department, Faculty Of Economics And Business, Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Pengaruh Internal Corporate Governance Mechanisms dan Eksternal Audit Quality terhadap Audit Report Lag di Indonesia Irvandika Rheza Dhevanda; Agus Purwanto
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 governance characteristics and other related factors on audit report lag in non-financial companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 Index during the 2022–2024 period. Audit report lag refers to the period between a company's fiscal year-end and the issuance date of the independent auditor’s report. Timely submission of audited financial statements is an important aspect in maintaining the relevance and quality of financial information for stakeholders. The independent variables employed in this study include audit committee size, audit committee independence, audit committee expertise, audit committee diligence, board of commissioners size, board of commissioners independence, board of commissioners diligence, external auditor reputation, firm size, profitability, gender diversity of the board of commissioners, and the Covid-19 pandemic. The sample was selected using a purposive sampling method. Of the initial 135 observations, 24 observations were excluded because they did not meet the research criteria, resulting in a final sample of 111 observations. Hypothesis testing was conducted using multiple linear regression analysis. The results indicate that audit committee independence, board of commissioners size, and external auditor reputation have a negative and significant effect on audit report lag. These findings suggest that higher audit committee independence, larger board size, and higher external auditor reputation are associated with shorter audit report lag. Meanwhile, audit committee size, audit committee expertise, audit committee diligence, board of commissioners independence, and board of commissioners diligence do not have a significant effect on audit report lag. The findings imply that the effectiveness of corporate oversight in accelerating the audit completion process is more strongly influenced by audit committee independence, the supervisory capacity of the board of commissioners, and external auditor quality than by the number of members, expertise, or meeting frequency of corporate governance bodies. This study is expected to contribute to the literature on audit report lag and provide insights for companies, auditors, and regulators in improving corporate governance effectiveness and the timeliness of financial reporting.
ANALISIS KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN JANGKA WAKTU UTANG DAN KENDALA PENDANAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Energi, Infrastruktur, Real Estate, dan Pertambangan Tahun 2018-2024) An Nisaa Itsar Kusuma Maharani; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on corporate investment efficiency, with debt maturity and financing constraints as moderating variables. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, Bloomberg, and the Indonesia Stock Exchange (IDX). The population consists of companies in the energy, infrastructure, real estate, and mining sectors listed on the Indonesia Stock Exchange during the 2018–2024 period. The sample was selected using a purposive sampling method, resulting in 18 companies with a total of 125 observations. Data were analyzed using panel data regression with the Moderated Regression Analysis (MRA) approach.The results indicate that ESG performance has a significant effect on corporate investment efficiency. In addition, debt maturity is able to moderate the relationship between ESG and corporate investment efficiency, whereas financing constraints are unable to moderate the relationship between ESG and corporate investment efficiency. These findings suggest that ESG implementation in energy, infrastructure, real estate, and mining companies in Indonesia has not yet fully improved the quality of corporate investment decisions. Furthermore, the company's financing conditions have not strengthened the relationship between ESG implementation and investment efficiency.This study contributes to the development of the literature on ESG and investment efficiency, particularly in capital-intensive industries within emerging markets. The findings are also expected to provide insights for companies and investors regarding the importance of ESG implementation and financing management in supporting corporate sustainability.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN ESG CONTROVERSIES TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Konsisten Terdaftar di Indeks Kompas100 Tahun 2020-2024) Ruth Celine Febianti; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study examines the environmental, social, governance performance and ESG controversies relationship on firm value. This study has a dependent variable, namely firm value as proxied by Tobin’s Q with independent variables  environmental performance, social performance, governance performance, and ESG controversies. Also firm size as a control variable. This study uses secondary data derived from Refinitiv and the financial statements of indeks Kompas100 companies listed on the Indonesia Stock Exchange  (IDX) in 2020-2024. The research sampling was carried out using purposive sampling method. 145 samples were obtained for 5 consecutive years. This study uses multiple linear regression analysis to test  the hypothesis. The finding from this study proves that environmental performance have a significant negative to firm value, social performance have no significant to firm value, governance performance have a significant positif to firm value, while ESG controversies have no significant to firm value.
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Mala Sharfina Adavi; Agus Purwanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to analyze the influence of Risk Profile, Good Corporate Governance (GCG), and Capital on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2024. In this research, the Risk Profile is measured using two main indicators: Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR). GCG is assessed using the self-assessment method, which is an internal evaluation of the implementation of good corporate governance principles. Meanwhile, Capital is measured using the Capital Adequacy Ratio (CAR).The dependent variable in this study is financial performance, measured by two profitability ratios: Return on Assets (ROA) and Return on Equity (ROE). This research uses secondary data obtained from the annual financial statements of the sampled banking companies, selected using purposive sampling technique.The results show that NPL has a negative and significant effect on both ROA and ROE, indicating that a higher level of non-performing loans leads to a decline in financial performance. LDR has a positive but not significant effect, meaning that although higher credit distribution may potentially increase income, it does not directly improve profitability. GCG has a positive and significant effect, showing that consistent implementation of good corporate governance practices contributes to improved efficiency and financial performance. Meanwhile, CAR has a negative and significant effect, suggesting that excessive capital allocation may not always be effective in supporting profitability growth in banking institutions
ANALISIS FENOMENA UNDERPRICING IPO DENGAN BOARD SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2020 – 2024) Khoirun Nisa’; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and obtain empirical evidence on the effect of financial leverage, the use of IPO proceeds for investment, underwriter reputation, profitability, and firm size on the level of underpricing with board size as a moderating variable. The study focuses on companies that conducted an IPO on the Indonesia Stock Exchange (IDX) during the period 2020 and 2024.            This study employs secondary data obtained from IPO prospectuses listed on the Indonesia Stock Exchange. The total population consist of 288 companies that conducted an IPO during the 2020–2024 period. Sample selection was carried out using a purposive sampling method based on criteria established by the researcher, resulting in a final sample of 268 companies that experienced underpricing during their IPO.  The analytical method employed in this study is Moderated Regression Analysis (MRA).            The results of this study indicate that financial leverage, the use of IPO proceeds for investment, profitability, and firm size has a positive effect on underpricing, whereas underwriter reputation does not have a significant effect on underpricing. Furthermore, board size is proven moderate the relationship between financial leverage and underpricing. However, board size fails to moderate the relationships that the use of IPO proceeds for investment, profitability, and firm size with the level of underpricing.
PENGARUH BIG DATA ANALYTICS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS KEPUTUSAN INVESTASI SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2024) Adinda Sofia Layana Haryo Putri; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Big data analytics has become an important tool for organizations in processing large volumes of data to support strategic decision-making and improve organizational performance. This study aims to examine the effect of Big Data Analytics on firm value with investment decision quality as a mediating variable in banking sector companies listed on the Indonesia Stock Exchange during 2010–2024. This study employs panel data regression analysis using Big Data Analytics as the independent variable, firm value as the dependent variable, investment decision quality as the mediating variable, and non-performing loan as the control variable.The results show that Big Data Analytics has no effect on firm value, but it affects investment decision quality. In addition, investment decision quality has no effect on firm value and is unable to mediate the effect of Big Data Analytics on firm value.
PENGARUH ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Agnes Dea Natalia; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Enterprise Risk Management (ERM) and Environmental, Social, and Governance (ESG) disclosure on firm value. The dependent variable in this research is firm value, which is proxied by Tobin’s Q ratio, while the independent variables consist of ERM and ESG disclosure, including environmental, social, and governance aspects. ERM is measured using a dummy variable based on the fulfillment of at least four out of seven implementation criteria, while ESG disclosure data are obtained from ESG disclosure scores available in the Bloomberg database. The study uses secondary data derived from annual reports, sustainability reports, financial statements, and the Bloomberg database of 119 companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Data analysis was conducted through classical assumption tests and multiple linear regression using Microsoft Excel and SPSS 26.The results indicate that social disclosure has a significant effect on firm value, while ERM, environmental disclosure, and governance disclosure do not show significant effects. Furthermore, the analysis results do not provide sufficient evidence that the influence of ERM and ESG on firm value is stronger in sensitive industries compared to non-sensitive industries. These findings suggest that social disclosure is an aspect of ESG that attracts greater attention from investors, while the implementation of ERM and the disclosure of environmental and governance aspects still need to be improved to create a more tangible impact on firm value.
Co-Authors Adila Ashari Partono Adinda Sofia Layana Haryo Putri Agnes Dea Natalia Agustina Dewi Nugraheni Aldryan Rafi Chandra Alim Alifah Zulfa Husna Amalia Almas Hilman Alya Ahshaina Refriazahra An Nisaa Itsar Kusuma Maharani Anastasia Angesti Nurintiati Andreani Hanjani Annisa Dwi Arizky Ardhyayuda Patria Mahari Aris Tri Wicaksono B Budiyono Bahana Takbir Aljana Dessy Noor Farida Desti Purwantoro Dhynandra Windasari Ema Radhitiya Fabian Surjanto Fadillah Mohammad Rafid Fahmi Mumtazah Fatin Riski Amalia Gamaliel Wira Santoso Hafiz Putra Kiyoma Hafza Neill Author Heny Kusumayanti Ida Hayu Dwimawanti Ihyaul Ulum Ika Widyaningrum Imam Akram Rizqi Imam Ghozali Iman Setiono Intan Permata Sari Irsalina Nur Idzni Irvandika Rheza Dhevanda Khoirun Nisa’ Khoirunnisa Nuraini Putri Sari Lailatul Khikmah Leander Victorio Demardin Mala Sharfina Adavi Muchammad Sasa Jayeng Basundoro Muhamad Fauzan Muhammad Anwar Sanusi Muhammad Baru Herman Muhammad Halim Mukti Raharja Muhammad Hardityo Wibisono Muhammad Setio Priambodo Nabila Aulia Azari Nadiah Nur Azizah Naila Rif’ah Amelia Naila ‘Izzah Nurkholis Nurkholis Pangi Pangi Prasiska Widya Kumaralita Rheinilda Febri Lyandani Risha Aristiani N Robby Priyambada Suhardi Rosa Yuni Rahmawati Rosana Velly Hermitasari RR Karlina Aprilia Kusumadewi Ruth Celine Febianti S. Willy Rahadyan W Samsi Atiin Nur Khasanah Dewi Tiara Amaliyah Fitri Ulian Febriansyah Dalimunthe Valeria Natasha Vania Yuliana Indarto Widyanto Faisal Latief Zukhruf Indira Asatri Zulfaidah Aryani