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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 2,175 Documents
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PENGARUH CARBON EMISSION DISCLOUSER TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Alya Ghina Meidita; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence regarding the influence of carbon emission disclosure on firm value and the role of environmental performance in moderating this influence. This research also includes control variables, such as company size and leverage.This sample was selected using a purposive sampling method, focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The data used are secondary data obtained from annual reports and sustainability reports. The analytical method used is Structural Equation Modeling-Partial Least Squares (SEM-PLS), which was tested using the SmartPLS Version 4.0.The results of this study indicate that carbon emission disclosure has a positive influence on firm value. Meanwhile, environmental performance does not moderate the influence of carbon emission disclosure on firm value, as the moderating effect is not statistically significant.
EFEK GOOD CORPORATE GOVERNANCE TERHADAP GREEN ECONOMY DI PERUSAHAAN PERTAMBANGAN INDONESIA Bimo Wahyu Adi; Dul Muid
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

In recent years, the issue about Green Economy has been widely discussed. Green Economy becoming mainstream in global economic dynamics and a lot of country are moving towards Green Economy. Companies also have another goal, namely meeting stakeholder needs. In order to realize these two goals, companies implement Good Corporate Governance (GCG) to keep them running smoothly. So, the question arises whether Good Corporate Governance can affect Green Economy in the area. This research uses annual report dan sustainability report from 18 Indonesian mining companies in 2021-2023 period. This research aims to test the relationship between Good Corporate Governance through managerial ownership and board of commissioners with Green Economy. Descriptive data analysis method used to measure managerial ownership and board of commissioners, then interactive model data analysis used to measure the component from Green Economy namely greenhouse gas emissions, tree planting, and waste processing. F-test data analysis used to test the direct relevancy between managerial ownership and board of commissioners to Green Economy. The results of this study show that managerial ownership do not have significant influence towards Green Economy. So as board of commissioners that do not have significant influence towards Green Economy. This conclusion is inversely proportional with the initial hypothesis of this study.
PENGARUH VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP UNDERPRICING SAHAM PADA SAAT IPO DI BURSA EFEK INDONESIA (PERIODE 2021-2023) Paris Pebrian Sirait; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

The phenomenon of underpricing remains a dominant characteristic in Initial Public Offerings (IPOs) in the Indonesian capital market. Underpricing occurs when the offering price in the primary market is lower than the closing price on the first trading day in the secondary market. While this condition benefits short-term investors, it may disadvantage issuers due to suboptimal capital raised. This study aims to examine the influence of financial and non-financial factors on the level of IPO underpricing on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The independent variables include Return on Assets (ROA), Debt to Equity Ratio (DER), firm size, and auditor reputation, with underpricing as the dependent variable. This research employs a quantitative approach using multiple linear regression analysis on non-financial companies that conducted IPOs during the observation period. The results indicate that ROA, DER, firm size, and auditor reputation simultaneously affect the level of underpricing. Partially, ROA and firm size have a negative effect on underpricing, DER has a positive effect, while auditor reputation shows a negative but not consistently significant effect. These findings suggest that both financial fundamentals and non-financial signals play an important role in determining IPO pricing in the Indonesian capital market.
PENGARUH TINGKAT PENDIDIKAN, KESADARAN PAJAK, DAN PENERAPAN SISTEM CORETAX TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: STUDI EMPIRIS PADA KPP PRATAMA TARAKAN Diva Nadya Putri; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of educational level, tax awareness, and the implementation of the Coretax system on individual taxpayer compliance. The respondents of this study are individual taxpayers registered at KPP Pratama Tarakan. The sampling technique used in this study is purposive sampling, and the data source is primary data collected through questionnaires. The questionnaire employed a Likert scale ranging from 1 to 5. The total sample consisted of 102 respondents. Data analysis was conducted using multiple linear regression with IBM SPSS 26. The results of the study indicate that educational level, tax awareness, and the implementation of the Coretax system have an influence on individual taxpayer compliance.
PENGARUH TONE AT THE TOP TERHADAP TEMUAN BERULANG DALAM LAPORAN HASIL PEMERIKSAAN BPK DENGAN EFEKTIVITAS TINDAK LANJUT REKOMENDASI SEBAGAI VARIABEL MEDIASI (Studi Kasus pada Pemerintah Daerah di Jawa Tengah yang Diperiksa oleh BPK) Alifin Prima Ranidya; Tri Jatmiko Wahyu Prabowo
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 tone at the top on recurring findings in audit reports issued by the Audit Board of Indonesia (BPK). This study also investigates whether the effectiveness of audit recommendation follow-up acts as mediating variable in the relationship between tone at the top and recurring findings in BPK audit reports. The study employed a quantitative approach using secondary data obtained from local government financial audit reports of Central Java Province and the summary of semester audit results (IHPS) 1 and 2 for the 2021-2024 period. The sample selection was conducted using a purposive sampling method based on specific criteria, resulting in 99 observational data. The data were analyzed using multiple linear regression analysis, path analysis, and the Sobel Test. The results indicate that tone at the top has negative and significant effect on recurring findings, while the effectiveness of audit recommendation follow-up has a negative and significant effect on recuring findings. The mediation test results using the Sobel test show that the effectiveness of audit recommendation follow-up is able to mediate the relationship between tone at the top and recurring findings. This study demonstrates that tone at the top and the effectiveness of implementing audit recommendation follow-up play an important role in reducing recurring findings in local governments in Central Java.
PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN AKUNTANSI LINGKUNGAN, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Merinda Citra Saphira; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to provide empirical evidence regarding the influence of environmental performance, environmental accounting disclosure, and good corporate governance mechanism on financial performance and market performance, grounded in legitimacy theory and type II agency theory. Using a quantitative approach with multiple linear regression, this research analyzes 88 observations from 22 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. Variable measurements were conducted using several indicators, including the PROPER score of environmental performance, the GRI index for environmental disclosure, as well as board of commissioners’ activities, audit committee activities, and audit quality as proxies for GCG mechanism. Data were sourced from financial statements, annual reports, and sustainability reports, then analyzed using software SPSS software.Results show that environmental performance has a positive effect on financial performance and market performance, and board of commissioners’ activities also have a positive effect on financial performance. Conversely, audit committee activities have a negative effect on financial performance. Audit quality has a positive effect on market performance but does not affect financial performance. Meanwhile, environmental accounting disclosure does not affect either type of performance, and board of commissioners and audit committee activities also does not affect market performance.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP INOVASI HIJAU PERUSAHAAN DENGAN MODERASI TINGKAT KEPATUHAN PERUSAHAAN TERHADAP REGULASI PEMERINTAH DAN KOMITE ESG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2024) Nabila Nur Afiifah; Dwi Ratmono
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 Environmental, Social, and Governance (ESG) performance on corporate green innovation and investigates the moderating roles of government regulation compliance and ESG committees in manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach and purposive sampling, data were collected from annual reports, sustainability reports, and financial reports. Green innovation was measured using Green Product Innovation (GPI) and Green Process Innovation (GPR). The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results show that ESG performance positively and significantly affects corporate green innovation, indicating that better ESG practices encourage sustainability-oriented innovation. Furthermore, compliance with government regulations negatively moderates the relationship between ESG performance and green innovation. However, ESG committees do not significantly moderate the relationship. These findings suggest that ESG implementation plays an important role in promoting green innovation, while the effectiveness of regulatory compliance and ESG committees in strengthening this relationship remains limited.
PENGGUNAAN BLOCKCHAIN DALAM AKUNTANSI DAN KAITANNYA DENGAN AKUNTABILITAS: SYSTEMATIC LITERATURE REVIEW Windy Sulistiawati; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

The development of digital technology has brought blockchain as a significant innovation that has transformed various sectors, including accounting. Although initially known as a technology supporting cryptocurrency, blockchain is now seen as an innovation capable of improving efficiency, transparency, and accountability in accounting systems. This study aims to analyze how blockchain is used in accounting practices and to what extent this technology influences accountability aspects, both in financial, social, and environmental contexts.This study employs a Systematic Literature Review (SLR) method based on a descriptive qualitative approach. Data were obtained from 2,185 articles in Scopus, which were then filtered based on inclusion-exclusion criteria, resulting in 42 relevant articles. Analysis was conducted using NVivo 12 software to identify key themes and systematically synthesize findings.The results of the study indicate that blockchain has great potential to revolutionize accounting systems, particularly through triple-entry recording, audit automation, the use of smart contracts, and improved data integrity and security. Additionally, this technology promotes operational cost efficiency, reduces the potential for fraud, and demands a transformation in the roles of accountants and auditors. Although the adoption of this technology faces several challenges, the benefits it offers present a significant opportunity to enhance accountability in financial reporting and business processes overall.
ANALISIS PENGARUH REPUTASI KAP, AUDIT TENURE, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Fadillah Mohammad Rafid; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and provide empirical evidence regarding the effect of public accounting firm reputation, audit tenure, the proportion of independent commissioners, the educational background of audit committee members, and firm size on audit report lag. The research utilizes secondary data obtained from financial statements, independent auditor reports, and annual reports published on the official website of the Indonesia Stock Exchange (www.idx.co.id). The population of this study consists of 47 technology companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a purposive sampling method, 31 companies were selected as the research sample. The analytical method employed in this study is multiple linear regression analysis to examine the extent to which the independent variables public accounting firm reputation, audit tenure, proportion of independent commissioners, educational background of audit committee members, and firm size affect audit report lag. The results indicate that audit tenure has a significant influence on audit report lag, whereas public accounting firm reputation, the proportion of independent commissioners, the educational background of audit committee members, and firm size do not have a significant effect.
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Fidella Alysia Putri; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Firm value reflects a company’s achievements and the level of public trust in the company. Additionally, firm value serves a key reference for investor in assessing investment feasibility. The study aims to examine to impact of institutional ownership, environmental performance, and firm size on firm value.The research employs a quantitative approach using secondary data obtained from company annual report and determination letters issued by the Kementerian Lingkungan Hidup dan Kehutanan (KLHK). The collected data is analyzed using multiple regression analysis to evaluate the relationship between the studied variables. The study population consist of basic materials sector company listed on the Indonesia Stock Exchange (IDX) from 2020-2023. Using a purposive sampling technique, a total of 72 samples were selected from 29 companies that met the research criteria.The findings indicate that institutional ownership and environmental performance have no significant effect on firm value. Meanwhile, firm size is proven to have a significant effect on firm value.

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