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Paulus Theodorus Basuki Hadiprajitno
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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DETERMINAN MANIPULASI LAPORAN KEUANGAN DENGAN PENDEKATAN TEORI FRAUD HEXAGON (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2021-2023) Velika Calista; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the potential occurence of financial statement manipulation by utilizing the Fraud Hexagon Theory, which are proxied by financial instability, effective monitoring, total accruals, change in director, director-shareholder kinship, and concurrent positions of director toward financial statement manipulation, which will be measured using the Beneish M-Score. The population of this study consists of mining sector companies listed on Indonesia Stock Exchange (IDX) during the period 2021-2023. A total of 141 samples were analyzed using logistic regression with the assistance of SPSS version 29 software. The result of this study indicate that total accruals have a significant positive effect on financial statement manipulation. In contrast, financial instability, effective monitoring, change in director, director-shareholder kinship, and concurrent positions of director have no significant effect on financial statement manipulation.
The Impact of Ownership Structure and Financial Performance on Corporate Social Responsibility (Evidence from Manufacturing Companies Listed in IDX in the period of 2017 – 2022) Putri Naila Meirizka; Paulus Theodorus Basuki Hadiprajitno
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 ownership structure, namely managerial, institutional, and foreign ownership along with financial performance on firm corporate social responsibility. The research sample comprises of manufacturing companies listed on the Indonesia Stock Exchange in the period the 2017–2022. This study utilized quantitative methods using moderated regression analysis (MRA) with SPSS26. The findings show that managerial ownership has a significant negative effect on CSR. Meanwhile, institutional and foreign ownership has a significant effect on CSR. Moreover, firm financial performance proxied by ROA also positively affect CSR.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA KEUANGAN DENGAN FINANCIAL SLACK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Savana Elga Felisha; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This research refers to previous studies that examine the influence of Environmental, Social, and Governance (ESG) disclosure on financial performance, which show inconsistent results. This research aims to examine the effect of ESG disclosure on financial performance measured by Tobin's Q. In addition, this research also examines the role of financial slack in moderating the relationship between ESG disclosure and financial performance. The variables used in this research are environmental, social, and governance disclosure as the independent variables, financial performance as the dependent variable, and financial slack as the moderating variable. The research also includes ROA, firm size, and leverage as control variables.Secondary data are used in this research and purposive sampling is applied as the sampling technique. The difference between this research and prior studies lies in the data source, sample coverage, and analytical method. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, with ESG data obtained from Bloomberg, resulting in 119 selected samples. Data are analyzed using Partial Least Squares – Structural Equation Modeling (PLS-SEM) with SmartPLS 3, including descriptive statistical analysis, measurement model (outer model) and structural model (inner model) evaluation, and hypothesis testing through bootstrapping.The results show that Environmental Disclosure has a positive and significant effect on Financial Performance. Social Disclosure and Governance Disclosure do not have a significant effect. Financial Slack does not moderate the effect of Environmental Disclosure, but it strengthens the effect of Social Disclosure, and weakens the effect of Governance Disclosure at a 10 percent significance level.
PENGARUH KARAKTERISTIK AUDITOR TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur dan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Indira Saskara Giyatiyasa; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Taxes plays an important role in supporting the national economy. However, for companies, taxes are often perceived as a burden that reduces profits, thereby encouraging tax planning and tax avoidance practices. In the context of corporate governance, external auditors play a role in examining financial statements that may be related to tax avoidance practices. This study aims to examine the effect of auditor characteristics on tax avoidance in manufacturing and energy companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The auditor characteristics analyzed include audit industry specialization, audit fees, audit tenure, and audit opinion. Using purposive sampling, the final sample consists of 372 observations. Tax avoidance is proxied by the Effective Tax Rate (ETR), and multiple linear regression is employed as the analytical method. The results indicate that audit opinion has a positive and significant effect on tax avoidance, while audit industry specialization, audit fees, and audit tenure have no significant effect.
PENGARUH CSR DENGAN DIREKSI WANITA SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Sektor Manufaktur dan Sektor Energi yang Terdaftar di BEI pada Tahun 2019-2023) Risma Sandi Allaauddina; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the impact of CSR on tax avoidance and the role of women directors as a moderating variable in manufacturing and energy companies listed on the Indonesia Stock Exchange from 2019 to 2023. The variables used are the dependent variable (tax avoidance), independent variable (CSR), moderating variable (women directors), and control variables (company size, leverage ratio, and return on assets). This study utilizes secondary data. The sample consists of 421 manufacturing and energy sector companies selected through purposive sampling, with data obtained from audited annual reports, sustainability reports, and financial statements published on the IDX and Bloomberg databases. The analytical technique employed is multiple linear regression analysis, with testing conducted using classical assumption tests.The results of this study indicate that CSR has a positive but not significant effect on tax avoidance behavior. Furthermore, the presence of female directors does not moderate the relationship between CSR disclosure and tax avoidance.
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT DENGAN TAX RISK SEBAGAI VARIABEL MODERASI (Bukti Empiris pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Dongan Basar Kristianto Manalu; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of tax avoidance on the cost of debt, with tax risk as a moderating variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The cost of debt, serving as the dependent Variable, is measured by the ratio of interest expense to total short-term and long-term liabilities. Tax avoidance is measured using the effective tax rate (ETR), while Tax risk is calculated based on the standard deviation of ETR over two consecutive years. To ensure a more comprehensive analysis, control Variables such as firm size (SIZE), leverage (LEV), and liquidity (LIQ) are included. This research employs a quantitative approach by analyzing secondary data from 138 purposively sampled companies, resulting in a total of 414 observations over three years. Data analysis was conducted through multiple regression and moderated regression analysis (MRA) supported by descriptive statistical analysis, classical assumption tests, and research hypothesis tests. The results of the study indicate a significant positive relationship between tax avoidance and cost of debt. In addition, when tax risk is included as a moderating variable, the relationship becomes even more positive and significant. These findings indicate that tax avoidance practices tend to increase a company's debt costs, and the accompanying tax risk amplifies this effect by increasing the health of creditors.
Co-Authors Ahmad Hafidz Fikri Azhar Astrid Dini Aliyani Barokah Sitta Dewi Bodroweni Bodroweni Dody Yusuf Dongan Basar Kristianto Manalu Indira Saskara Giyatiyasa Muhammad Fadhlih Rusyana Muhammad Revo Hanifan Nurhana Fajri Herawati Putri Naila Meirizka Rihhadatul Auliya Risma Sandi Allaauddina Savana Elga Felisha Velika Calista Zelda Annisa Sandhyanasti