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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Reviu Akuntansi dan Bisnis Indonesia
Siti Mutmainah
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Arfina Devinta; Siti Mutmainah
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 Environmental, Social, and Governance (ESG) Disclosure on firm value, the effect of ESG Disclosure on financial performance, the effect of financial performance on firm value, and the mediating role of financial performance in the relationship between ESG Disclosure and firm value. Firm value is proxied by Tobin's Q, financial performance is proxied by return on assets (ROA), and ESG Disclosure is measured using Bloomberg ESG Disclosure Score. This study uses secondary data from Bloomberg Terminal, annual reports, and financial statements of non-financial companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample was selected using purposive sampling and consisted of 148 companies with 436 firm-year observations based on a time-lag scheme. Hypotheses were tested using multiple linear regression and PROCESS Macro Model 4 with 5,000 bootstrap samples through SPSS 27. The results show that ESG Disclosure has no significant direct effect on firm value. ESG Disclosure has a positive and significant effect on financial performance, and financial performance has a positive and significant effect on firm value. Furthermore, financial performance fully mediates the relationship between ESG Disclosure and firm value. These findings indicate that the benefits of ESG Disclosure are more visible when reflected in financial performance before being appreciated by the market.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT PADA PERUSAHAAN DALAM INDUSTRI BERPROFIL TINGGI (HIGH-PROFILE INDUSTRIES) (Studi Empiris pada Perusahaan dalam Industri Berprofil Tinggi (High-Profile Industries) yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Daffa Satria Kriezna Putra; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the impact of good corporate governance (GCG) on the quality of sustainability reports of high-profile industry (High-Profile Industries) firms listed on the Indonesia Stock Exchange (IDX) over the 2022–2024 period. The dependent variabel is sustainability report quality, measured using Bloomberg’s ESG Disclosure Score. The GCG variabels are proxied by board independence, gender diversity on the board of directors, the audit committee, the sustainability committee, and managerial ownership. This study also applies control variabels, namely industry characteristics and leverage measured by the debt-to-asset ratio (DAR). Using purposive sampling, the study obtained a total of 243 firm-year observations from high-profile industry firms listed on the IDX during the study period. Secondary data were collected from companies’ annual reports and/or sustainability reports, IDX disclosures, and Bloomberg data based on the predetermined criteria. Hypotheses were tested using multiple linear regression analysis. The findings indicate that board independence, the audit committee, and the sustainability committee have a positive and significant effect on sustainability report quality. Gender diversity on the board of directors shows a negative and significant effect on sustainability report quality. In contrast, managerial ownership has a negative but insignificant effect, leverage (DAR) does not have a significant effect, and industry characteristics have a positive and significant effect on sustainability report quality.
PENGARUH WHISTLEBLOWING DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KORUPSI (Studi Empiris pada Inspektorat Provinsi Jawa Tengah) Rachmatika Ane Riane; Siti Mutmainah
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to test hypotheses and produce empirical findings related to the effect of whistleblowing and internal control on corruption prevention at the Inspectorate of Central Java Province. This study uses primary data using a questionnaire with purposive sampling technique. The number of samples was 50 samples. Hypothesis testing in this study uses multiple linear regression analysis with the help of the SPSS version23 program. The independent variables used are whistleblowing and internal control. The indicators used to measure whistleblowing use the guidelines of the National Committee on Governance Policy (2008), while internal control is measured by Committee of Sponsoring Organizations of the Treadway Commission. The dependent variable in the form of corruption prevention is measured using the proxy of the fraud diamond. The results showed that whistleblowing has a negative effect on corruption prevention, while internal control has an effect on corruption prevention.
PENGARUH RETURN SAHAM, KOMPENSASI MANAJEMEN, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Lika T Siringoringo; Siti Mutmainah
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 stock returns, management compensation, and firm value on income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Data were collected using the purposive sampling method and subsequently analyzed using linear regression for cross-sectional data. The study sample consisted of 60 companies, resulting in a total of 240 observations over a four-year period. Data processing was conducted using SPSS version 26. The results indicate that stock returns, proxied by the Dividend Payout Ratio (DPR), and management compensation, proxied by the bonus plan, do not have a positive effect on income smoothing. In contrast, firm value, proxied by the Price Earnings Ratio (PER), has a positive influence on a company's decision to engage in income smoothing practices.
PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals dan Non-Cyclicals di Bursa Efek Indonesia Tahun 2021-2024) Salsabila Pramudita; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of Intellectual Capital (IC) and Capital Structure on Financial Performance with Good Corporate Governance (GCG) as a moderating variable. The research focuses on companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study employs a quantitative method with a purposive sampling technique. Data were obtained from annual reports and financial statements published on the official IDX website. The independent variables consist of intellectual capital, measured using the Value Added Intellectual Coefficient (VAIC™) method, and capital structure, proxied by the Debt to Asset Ratio (DAR). The dependent variable, financial performance, is measured by Return on Assets (ROA), while Good Corporate Governance (GCG) is proxied by the proportion of independent commissioners and the existence of an audit committee as the moderating variable. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that intellectual capital has a positive and significant effect on financial performance, while capital structure has a negative and significant effect. Furthermore, Good Corporate Governance shows a significant moderating effect by weakening the relationship between intellectual capital and financial performance, and strengthening the negative influence of capital structure on financial performance. This suggests that a stricter implementation of GCG may limit managerial flexibility in managing intellectual resources and financing policies, thereby reducing the overall impact of these variables on financial performance.
PERAN INTEGRATED REPORTING DAN MANAJEMEN LABA DALAM MEMODERASI HUBUNGAN COMBINED ASSURANCE DAN LIKUIDITAS PASAR MODAL A’fina Lutfi Bawazier; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Capital market liquidity is an important indicator in assessing the efficiency and quality of information in financial markets. A high level of liquidity reflects low information asymmetry and increased investor confidence in companies. One governance mechanism that is believed to be capable of increasing capital market liquidity is Combined Assurance. This study aims to analyze the effect of Combined Assurance on Capital Market Liquidity with Integrated Reporting and Earnings Management as moderating variables in companies listed on the LQ45 Index on the Indonesia Stock Exchange (IDX) for the period 2022–2024. This study uses a quantitative approach with secondary data obtained from companies’ Annual Reports and sustainability reports. The research sample consists of 32 companies with a total of 96 observations, and data were analyzed using multiple linear regression with Moderated Regression Analysis (MRA) through SPSS.The results indicate that Combined Assurance does not have a significant effect on capital market liquidity. In addition, Integrated Reporting and Earnings Management are not proven to moderate the relationship between Combined Assurance and capital market liquidity. However, profitability, as proxied by Return on Assets (ROA), shows a significant positive effect on capital market liquidity. These findings suggest that assurance mechanisms and the quality of corporate reporting have not yet become the primary factors influencing stock trading activity among LQ45 companies listed on the Indonesia Stock Exchange.
Co-Authors Adinda Putri Maelangkey Aditiya Rizqi Febriansah Amelia Natafa Arfina Devinta A’fina Lutfi Bawazier Daffa Satria Kriezna Putra Kartikasari Kartikasari Kiki Elita Septiningrum Lika T Siringoringo Primasari, Nora Hilmia Rachmatika Ane Riane Ray Marvel Rolemawa Sabrina Kanza Dewanti Salsabila Pramudita Winda Wahyu Widowati