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PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA Nurhalim Gaffar Ronaldo; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of the disclosure of sustainability reports on the financial performance of banking companies in Indonesia. The independent variabels used are sustainability reporting in aggregate, disclosure of the economic dimension, disclosure of environmental dimension, and the disclosure of social dimension. The dependent variable in this study is financial performance as measured using ROA. The hypothesis put forward in this study is the influence of sustainability reports in aggregate, disclosure of economic dimension, disclosure of environmental dimension, and disclosure of social dimension to the company’s financial performance. This research used samples from 69 GRI-standar sustainability reports consisting of 32 banking companies listed in the Indonesia Stock Exchange in the period 2020 to 2022. The data used in this research is secondary data and the sample taken with purposive judgment sampling method. In testing the hypothesis, this study uses multiple and simple linear regression analysis. The results of this research indicate that only disclosure of sustainability report in aggregate and the disclosure of the economic dimension affects the financial performance of banking companies as measured using ROA, while disclosure of the environmental dimension, and disclosure of the social dimension do not affect the financial performance of banking companies as measured using ROA. Thus, it can be concluded that only disclosure of sustainability reports in aggregate and disclosure of economic dimension affects the financial performance of banking companies.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KEKUASAAN DIREKSI, DAN PENGUNGKAPAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Nurul Aulia Rohmah; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to test the effect of Corporate Social disclosure, executive power, and Good Corporate Governance disclosure on earnings management in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange from 2021 to 2025.This study uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective official websites of Transportation and Logistics sector companies for the 2021-2025 period. Sampling was conducted using a convenience sampling method based on data availability and completeness throughout the observation period, resulting in a final sample of 139 observations over the 5-year research period. The analysis method employed in this research is Multiple Linear Regression Analysis.The results of this study indicate that Corporate Social Responsibility disclosure has no effect on earnings management, while executive power has a negative effect on earnings management. Furthermore, Good Corporate Governance disclosure does not prove to have an effect on earnings management.

PENGARUH DIVIDEND POLICY DAN LEVERAGE TERHADAP PILIHAN KEBIJAKAN AKUNTANSI UNTUK ASET TAK BERWUJUD (Studi Empiris Terhadap Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023) Febiyanti Febiyanti; R. R. Sri Handayani
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 dividend policy and leverage on the choice of accounting policy for intangible assets in technology companies listed on the Indonesia Stock Exchange for the period 2019–2023. Using the agency theory type III framework, this research highlights the horizontal conflict between shareholders and creditors, as well as the potential for opportunistic behavior by managers in responding to pressures from both parties through financial reporting decisions. The study employs a documentation method with a total of 157 firm-year observations, selected through purposive judgment sampling. Dividend policy is measured using the dividend payout ratio, while leverage is proxied by the debt to asset ratio (DAR). The accounting policy choice is measured using a revenue strategy index based on five key accounting treatments for intangible assets. The data is analyzed using panel data regression models.The results show that dividend policy has a positive and significant effect on the choice of accounting policy for intangible assets, indicating that firms with higher dividend payouts tend to adopt aggressive accounting policies to increase reported income. Conversely, leverage measured by DAR shows a negative and significant effect, suggesting that firms with higher debt proportions tend to adopt more conservative accounting policies for intangible assets in order to maintain creditor trust. These findings suggest that external pressure from creditors can serve as a disciplinary mechanism that limits managerial discretion in pursuing opportunistic reporting behavior. Overall, the study emphasizes that accounting policy choices are shaped not only by shareholder interests but also by external governance forces stemming from a company’s financing structure.

PENGARUH KONSERVATISME AKUNTANSI, MANAJEMEN LABA, DAN KETEPATAN PELAPORAN KEUANGAN TERHADAP STRATEGI BISNIS PROSPEKTOR DAN DEFENDER (Studi Empiris pada Perusahaan Sektor Consumer Cyclical yang terdaftar di Bursa Efek Indonesia tahun 2021-2024) Adzana Rakhmania Putri; R. R. Sri Handayani
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 accounting conservatism, earnings management, and financial reporting timeliness on the business strategies of prospectors and defenders in consumer cyclical companies listed on the Indonesia Stock Exchange for the period 2021–2024. This study is based on the Behavioral Agency Model, which explains that managers' strategic decisions are influenced by their perception of risk and the incentives they face. The research method uses a quantitative approach with multiple linear regression analysis (Ordinary Least Squares). The research sample was obtained through non-probability sampling techniques with a total of 258 company observations. Business strategies are classified into prospectors and defenders based on four strategy proxies. Earnings management is measured using the Modified Jones Model, while the timeliness of financial reporting is measured using audit report lag. This study also used control variables in the form of company size, market-to-book ratio, profitability, leverage, sales growth, and liquidity. The results show that accounting conservatism has a positive effect on companies' tendency to choose a defender business strategy. Conversely, earnings management is not proven to have an effect on the selection of a prospector business strategy. In addition, companies that submit their financial reports more timely tend to choose a defender business strategy. These findings indicate that financial reporting characteristics play a role in influencing companies' business strategy orientation.

PENGARUH ATRIBUT KUALITAS AUDIT TERHADAP FREKUENSI DAN KETEPATAN WAKTU REVISI LABA YANG DIPREDIKSI MANAJEMEN: STUDI PADA PERUSAHAAN SEKTOR KEUANGAN BURSA EFEK INDONESIA Rachel Adventia Pakpahan; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study is motivated by the importance of earnings information as a basis for economic decision-making, where management earnings forecasts are often revised due to the emergence of new information. A high frequency of earnings revisions may reduce the credibility of management estimates, while delayed revisions can diminish the relevance of the information for investors. In this context, audit quality is considered an external monitoring mechanism that plays a role in improving the accuracy and timeliness of earnings revisions. However, prior studies show mixed results and are still limited to specific country contexts. Therefore, this study aims to examine the effect of audit quality attributes on the frequency and timeliness of management earnings forecast revisions in financial sector companies listed on the Indonesia Stock Exchange during the period 2020–2024.This study employs a quantitative approach with a causal research design. The sampling technique used is purposive sampling, resulting in 32 companies with a total of 160 observations. The independent variable in this study is audit quality, proxied by audit delay and audit firm size (KAP), while the dependent variables consist of the frequency of earnings revisions and the timeliness of earnings revisions. This study also includes firm size and profitability (ROE) as control variables. The data analysis techniques used are binary logistic regression to test the frequency of earnings revisions and multiple linear regression to test the timeliness of earnings revisions.The results show that audit delay and audit firm size do not have a significant effect on the frequency of earnings revisions, while profitability has a significant effect. Furthermore, audit delay has a positive effect on delays in earnings revisions, while audit firm size and firm size have a negative effect on the timeliness of earnings revisions. Simultaneously, all independent variables have a significant effect on the timeliness of earnings revisions. These findings indicate that audit quality has not fully reduced the frequency of earnings revisions but plays a role in improving the timeliness of earnings revision disclosures, thereby enhancing the usefulness of financial information for users.

PENGARUH KEY AUDIT MATTERS DISCLOSURE TERHADAP STOCK MISPRICING (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Achmad Viki Rainoris; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of Key Audit Matters (KAM) disclosure on stock mispricing. KAM disclosure is proxied by three dimensions: KAM Word, KAM Number, and KAM Readability. This study is grounded in the implementation of ISA 701 audit standards, which are expected to reduce information asymmetry and enhance the communicative value of auditor reports in the capital market. The population comprises consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Using purposive sampling, a total of 249 panel data observations were obtained. The results indicate that KAM disclosure, in terms of narrative (Word), quantity (Number), and readability (Readability), has no significant effect on stock mispricing. These findings suggest that investors have not utilized KAM information as a basis for investment decisions affecting stock valuation, presumably because investors focus more on quantitative financial performance indicators than audit risk narratives

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