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ANALISIS PERAN MEDIASI KOMITMEN ORGANISASI DAN PERSEPSI TERHADAP INOVASI DALAM HUBUNGAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Ayu Ciptaningrum; Marsono Marsono
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 mediating role of organizational commitment and perception of innovation in the relationship between budgetary participation and managerial performance among echelon IV officials in vertical work units of the Directorate General of Treasury. This research employs a quantitative approach using Partial Least Squares Structural Equation Modeling with SmartPLS 3.0. The data were collected through questionnaires distributed to echelon IV officials who were actively involved in budgeting activities. A total of 113 responses were analyzed using bootstrapping procedures.The results show that budgetary participation has a positive and significant effect on managerial performance. In addition, organizational commitment and perception of innovation partially mediate the relationship between budgetary participation and managerial performance. These findings indicate that budgetary participation improves managerial performance not only directly, but also indirectly by strengthening organizational commitment and encouraging innovative perceptions among managers. The results imply that public sector organizations need to develop substantive budgetary participation mechanisms to improve managerial effectiveness, strengthen commitment, and foster an innovation-oriented work culture.
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024) Amabel Shafa Rasendriya Wijanarko; Marsono Marsono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of earnings management on Corporate Social Responsibility (CSR) disclosure and investigates the moderating role of corporate governance in this relationship. The population consists of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period 2022–2024. Samples were selected using purposive sampling, resulting in 114 firm-year observations. CSR disclosure was measured using content analysis based on 117 disclosure items from the Global Reporting Initiative (GRI) Standards 2021. Earnings management was proxied by discretionary accruals calculated using the Modified Jones Model. Corporate governance was proxied by board of commissioners size, board meeting frequency, managerial ownership, institutional ownership, and audit committee size. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that earnings management has a positive and significant effect on CSR disclosure. Furthermore, board of commissioners size significantly weakens the relationship between earnings management and CSR disclosure. However, board meeting frequency, managerial ownership, institutional ownership, and audit committee size do not significantly moderate the relationship. These findings support agency theory, legitimacy theory, and stakeholder theory in explaining corporate disclosure behavior.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Alendra Taufiqurrahman; Marsono Marsono
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of intellectual capital on financial performance in banking sector companies listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. Intellectual capital in this study is proxied by capital employed, human capital, and structural capital while the company’s financial performance is proxied by net profit margin (NPM) and return on investment (ROI).This study population consists of all banking sector companies listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. The sample was obtained using a purposive sampling method based on predetermined criteria. The type of data is secondary data using the company’s financial reports and the official IDX website. Data were obtained using the documentation method and processed using the multiple linear regression analysis method.The results of the study show that human capital and structural capital only have a significant effect on NPM and do not have a significant effect on ROI because the significance value obtained for NPM is smaller than the alpha value and the significance value for ROI is greater than the alpha value. Meanwhile, the significance value of capital employed is smaller than the alpha value so that capital employed does not have a significant effect on either NPM or ROI
Co-Authors A., Sovian Abrori, M. Zaki Latif Achmad Syarifudin Ade Hermawan Ade Hermawan Adin Affandi, Lutfi Adnan, Irfan Maulana Agus Afandi Agus Hermanto Agus Suyetno Agustina, Livianti Akhmadi Akhmadi Alendra Taufiqurrahman Ali Ali Alit Supandi, I Nyoman Aliyya, Muhammad Fajar Alqodri, Febrianto Amabel Shafa Rasendriya Wijanarko Andi A. Andika, Beni Andina Dwi Paramita Andri Wijayanti Angga Prasetyo Aprizha Muhammad Fadhil Ardhiyanto, Firmansah Dwi Arianty, Erny Asmoro, Novky Asqolani, Asqolani Asy-Syamil, Sholahuddin Asyahri Hadi Nasyuha Axel Ramadhani Liemawan Pranoto Ayu Ciptaningrum Banurea, Chandra P Br Ginting, Tama Litna Brahm Ardhi Noviant Chandra Suari, Ni Wayan Gita Danaputra, Radhitya Darmawan, Muh. Hilman Demeianto, Bobby Didik Dwi Prasetya Didik Nurhadi Dimas Prasetia Doly Andrian Harahap Dwi Agus Sudjimat Eddy Mustono Edy, Duwi Leksono Eko, Bambang Fadhilah Dwi Lailita Safitri Fajar Pratama Putra Fajar Sutejo, Muhammad Faqih, Muhammad Ridwan Fathia Alifia Tsabita Fidiah, Lailatul Ghifari, Ghazi Ahmad Hanifah Kurnia Ulfasari Hasyim Asyari Hendy Yuniarto, Hendy Hera Wasiati Herbima, Bimfi Heri Budi Santoso Heri Kuswanto Herianto Herianto Hidayat, Rahmat Taufik Ibrahim Bafadal Ida Bagus Komang Sindu Putra Idrus, Muhamad Amril Indayah, Indayah Indra Ruswadi Irdana, Nuryuda Isfarudi Januarizki, Mochamad Rafli Juharyanto Juharyanto Junjunan, Soleh Fajar Kalpikotomo, Bayu Kamalia Jaya, Praptika Kemalsyah, H.M. Kemalsyah, Kemalsyah Kusuma, Hanif Aulia Kusumadewi, Anggitya Berliana Luwis, Nico M. Alfan Anshori Maftuchin Romlie Malik, Alwi Maulana Metta Suliani Mizar, Alvian Mohammad Musthofa Al Ansyorie Monica, Elyana Frisca Mualimin Mualimin Muallim, Lucky Muamarah*, Hanik Susilawati Muamarah, Hanik Susilawati Muhammad Aris Ichwanto Muhammad Ridwan Mulyanto Mulyanto Mustono, Eddy Mustopa Kamal Nabila Salsabila NAFISAH ITSNA HASNI Ni Komang Sutriyanti Nugroho, Anung Nur Muflihah, Syifa Nurlita Adliyani Nuryakin, Mokhamad P. Sembiring, Alek Pamuji, Pipit Agung Perangin Angin, Moch Iswan Perkasa, Gigih Prasetya, Herawan Budi Prasetyowati, Agustin Pratama, Andra Wisnu Purnomo Purnomo Purwanta Purwanta Purwatiningsih, Rini Putri, Anggie Wiyan Putri, Emalia Rachmadini, Erika Raedy Anwar Subiantoro Raihan Fadhilla Kurnia Ramadhan, Hilal Adden Ramdhan, Nur Muhammad Rasyad, Muhammad Luthfi Ratu Nurul Qomariah Renytasari, Fitria Riana Nurmalasari Rini, Agustina Mardika Risky Rahmat Fadhillah Risnandar, Risnandar Ruyat, Rayat Ruyat, Yayat Ryohandoko, Harsono S., Waras Didik Sakti P. Nababan Santosa, Amalia Martha Santoso, Ismawardi Septiari Dewi, Putu Ayu Setiawan Setiawan Setiohadi, Tri Setyanjana, Andre Yoan Solikhin, Dede Sonata, Fifin - Sriyanti, Agus Suardika, I Komang Suastika, I Made Sudarmanto Sudarmanto, Sudarmanto Suhandano Suhandano Sukisworo, Fetri Sukmanasari, Putri Swastika Sukmasari, Titin supria, timan Supriatun, Evi Syahfitri, Lira Syahputri, Astri Taman, Ni Komang Teguh Binardi Triono, Alfiansyah Putra Pertama Tuwoso Tyas Rukmi Ken Hutami, Tyas Rukmi Veliandina Chivan Naftalia Wahyu, Narenda Galex Wahyutomo, Satrio waziroh, iro Widiyanti Widiyanti, Widiyanti Wiguna, Denda Wijatmika, Wijatmika Wirawan, Ida Bagus Dharma Putra Witraguna, Kadek Yudista Yani Nurita Purnawanti Yasser Arafat Yetri, Milfa Yoan Setyanjana, Andre Yogaswara, Y. H Yoto Yoto, Yoto Zaka Lawang, Robert Markus