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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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The Influence of Political Connections on Firm Financial Performance: Does Board of Commissioner Efficacy Matter? Irvin Valerian Athallah; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to analyze the influence of political connections on firm financial performance and to examine whether commissioner efficacy moderates this relationship among companies listed on the Indonesia Stock Exchange (IDX). The study employs three theoretical perspectives: Political Economy Theory (Gray et al., 1996), Resource Dependence Theory (Pfeffer & Salancik, 1978), and Agency Theory (Jensen & Meckling, 1976), which collectively explain the dual role of political ties as both strategic resources and potential governance risks. The population in this study comprises non-financial companies consistently listed on the IDX during the observation period, excluding state-owned enterprises (BUMN) and firms lacking complete governance data. A total of 50 companies were obtained as the sample. Data collection was carried out using secondary sources, including annual reports and corporate governance disclosures. The collected data was processed and analyzed using panel regression models with EViews software, incorporating descriptive statistics, correlation matrices, and multivariate regression to test the hypotheses. The results indicate that political connections does not significantly affect firm financial performance and commissioner efficacy does not moderate the influence of political ties on firm outcomes, whether positive or negative. This finding suggests that commissioner effectiveness may not be sufficient to neutralize external political pressures in environments with weak institutional enforcement.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Diza Daffa Ahmadani; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of liquidity, solvency, and capital structure on profitability, as well as examine the role of firm size as a moderating variable in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Profitability is measured using Return on Assets (ROA), liquidity with the Current Ratio (CR), solvency with the Debt to Asset Ratio (DAR), and capital structure with the Debt to Equity Ratio (DER). Firm size is calculated using the natural logarithm of total assets.The research method is descriptive quantitative with a purposive sampling approach of companies that meet the criteria. Secondary data were obtained from the companies' annual financial reports. The data were analyzed using Multiple Linear Regression and Moderated Regression analysis (MRA) to examine the moderating effects.The results show that liquidity and capital structure have a significant negative effect on profitability, while solvency has a significant positive effect. Firm size was found to moderate the relationship between capital structure and profitability but did not moderate the effect of liquidity and solvency on profitability.This study provides theoretical contributions to the corporate finance literature and practical implications for company management and investors in making strategic financial decisions to improve company profitability.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GREEN ACCOUNTING TERHADAP FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024) Khansa Aira Meytasari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the impact of Corporate Social Responsibility (CSR) and green accounting on financial distress. The dependent variable in this study is financial distress, measured using the modified Altman Z-score. The independent variables used in this study are Corporate Social Responsibility (CSR), measured using the Global Reporting Initiative (GRI) 2021, and green accounting, measured using the PROPER rating.The population of this study is all manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2023-2024. The sampling method used in this study was purposive sampling, with a total sample size of 56 companies. The data used in this study are secondary data obtained from the annual reports and financial statements of the manufacturing companies. The analytical method used in this study is multiple linear regression.The results of this study show that Corporate Social Responsibility (CSR) has a significant negative effect on financial distress. However, green accounting has an insignificant positive effect on financial distress.
PENGARUH CORPORATE GOVERNANCE (DEWAN DIREKSI, DEWAN PENGAWAS SYARIAH, KOMITE AUDIT, DAN DEWAN KOMISARIS) TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah di Indonesia yang Terdaftar di OJK Tahun 2021-2023) Devi Alya Rahmatika; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This academic work intends to collect observable proof regarding the influence of the Board of Directors, the Number of Audit Committees, the Audit Committee Meetings, the Number of Sharia Supervisory Boards, the Sharia Supervisory Board Meetings, the Number of the Board of Commissioners, Independent Commissioner and the Board of Independent Commissioners on the financial performance of Islamic banks registered with the Financial Services Authority. Analyzes and data of the study uses a quantitative approach. Data was collected using secondary time series data, namely Islamic commercial banks officially registered with the OJK that publish complete and accessible annual financial reports from the 2021-2023 period. Hypothesis tests include determination coefficient tests, t tests and F tests. The results of this study prove that there is an influence of the Board of Directors on financial performance, There is no influence of the Number of Audit Committee on financial performance, There is no influence of the Audit Committee Meeting on financial performance, There is no influence of the Number of Sharia Supervisory Board on financial performance, There is no influence of the Sharia Supervisory Board Meeting on financial performance, There is an influence of the Board of Commissioners on financial performance,  and simultaneously there is an influence of the variables of the Board of Directors, the Number of Audit Committees, the Audit Committee Meetings, the Number of Sharia Supervisory Boards, the Sharia Supervisory Board Meetings and the Board of Commissioners on financial performance.
PENGARUH TEMUAN AUDIT, OPINI AUDIT, DAN TRANSPARANSI TERHADAP TINGKAT INTEGRITAS: STUDI EMPIRIS PADA PEMERINTAH DAERAH DI PROVINSI BANTEN BERDASARKAN HASIL SURVEI PENILAIAN INTEGRITAS KPK Vizka Verdani Sudarmadi; Haryanto Haryanto
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 audit findings, audit opinions, and transparency on the level of integrity in local governments in Banten Province. The population in this study consists of all local governments in Banten Province during the 2021–2024 period. The sampling method used is saturated sampling with a total of 32 observations. The data used are secondary data obtained from BPK audit reports, official local government websites, and the Corruption Eradication Commission’s Integrity Assessment Survey (SPI). The analytical method used in this study is multiple linear regression analysis. The results show that audit findings, audit opinions, and transparency do not have a significant effect on the integrity level of local governments in Banten Province. These findings indicate that the achievement of good audit opinions and the implementation of transparency have not fully reflected the integrity of local governments.
PENGARUH EFEKTIVITAS KOMITE AUDIT DAN MUTU KAP TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Zelda Annisa Sandhyanasti; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the function of audit committees, including the appointment of public accounting firms (KAP), in overseeing earnings management practices in non-financial companies listed on the Indonesia Stock Exchange in 2022-2023. The control variables used in this study include company size, profitability, leverage, free cash flow, and cash flow from operations. This study utilizes agency theory to generate testable hypotheses, and these hypotheses provide empirical findings.The population of this study comprised all companies in Indonesia, except the financial sector, that included the research variables used in this study and were listed on the Indonesia Stock Exchange in 2022-2023. A sample of 568 companies was obtained using a purposive sampling technique. The data were analyzed using the Structural Equation Model (SEM) approach with the Partial Least Squares (PLS) method in SmartPLS 4.1.1.4 software.The results indicate that neither committee effectiveness nor KAP quality significantly impact earnings management practices. Therefore, these findings indicate that the role of audit committees and the quality of public accounting firms are not yet optimal in curbing earnings management practices. The implications of this research are the need to improve audit committee oversight and appoint qualified public accounting firms to enhance financial reporting transparency.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi Empiris Terhadap Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2024) Risaly Claudia Sidabutar; Nur Cahyonowati
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 profitability and leverage on tax avoidance with audit quality as a moderating variable. Tax avoidance is proxied by the Effective Tax Rate, profitability is measured using Return on Assets, leverage is measured using the Debt to Equity Ratio, while audit quality is measured using a dummy variable based on the affiliation of Public Accounting Firms with Big Four and Non-Big Four firms. This study also uses institutional ownership, sales growth, and firm size as control variables.This study employs a quantitative approach using secondary data from food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using the purposive sampling method, resulting in 155 observations. The analytical method used is panel data regression with Moderated Regression Analysis. The model selection results indicate that the Random Effect Model is the most appropriate model for this study.The results show that profitability has a significant positive effect on tax avoidance, while leverage has a significant negative effect on tax avoidance. However, audit quality is unable to moderate the effect of profitability or leverage on tax avoidance. These findings indicate that audit quality is not sufficiently strong in limiting companies’ tendency to engage in tax avoidance, particularly among food and beverage subsector companies during the research period.
PENGARUH KEPEMIMPINAN PEREMPUAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024) Adinda Putri Maelangkey; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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Abstract

This study aims to examine the influence of female leadership on financial performance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The dependent variable in this study is the financial performance of banking companies. The variables studied include women on the board of commissioners and women on the board of directors. This study used a sample of 100 from 47 banking companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a purposive sampling method. The data used were secondary data obtained from the banking companies' annual reports and met the required criteria for this study. The company's financial performance measurement used as the dependent variable was Return on Assets (ROA). Hypothesis testing in this study used multiple regression analysis. The results of this study indicate that the proportion of women on the board of commissioners has a positive and significant effect on company financial performance. Meanwhile, the proportion of women on the board of directors has no significant effect on company financial performance.
PENGARUH ESG, RISK, KEPEMILIKAN INSTITUSIONAL, DAN CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024) Fabian Surjanto; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This research refers to previous studies that examine the determinants of financial performance in the banking sector, particularly the role of Environmental, Social, and Governance (ESG), risk management, ownership structure, and capital adequacy. This research aims to examine the effect of ESG, risk proxied by Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR), institutional ownership, and capital proxied by Capital Adequacy Ratio (CAR) on the financial performance of banking companies in Indonesia. The dependent variable used in this research is financial performance proxied by Return on Assets (ROA), while ESG, risk, institutional ownership, and capital are used as independent variables.Secondary data are used in this research and purposive sampling is employed as the sampling technique. The sample consists of banking companies listed on the Indonesia Stock Exchange during the period 2020–2024, resulting in 102 observations. The data are obtained from annual reports, financial reports, and Bloomberg ESG data. Panel data regression analysis is used to identify the effect of ESG, NPL, LDR, institutional ownership, and CAR on financial performance. The research results show that ESG, NPL, and institutional ownership do not have a significant effect on financial performance. Meanwhile, LDR has a significant negative effect on financial performance, and CAR has a significant positive effect on financial performance. These findings indicate that liquidity management and capital adequacy remain important determinants of banking financial performance in Indonesia, while ESG implementation and ownership structure have not yet shown a direct impact on profitability.
PENGARUH KONDISI KEUANGAN, AUDIT LAG, AUDIT TENURE, OPINION SHOPPING DAN AUDIT FEE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Michael Febrian Sitorus; Dwi Ratmono
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

Economic uncertainty in Indonesia has caused most companies to experience problems related to their business continuity. Going concern opinions are believed to be a signal of such business continuity problems. This study aims to empirically prove the effect of financial condition, audit lag, audit tenure, opinion shopping, and audit fees on the acceptance of going concern opinions.This research used non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The sample selection uses purposive sampling with a total of 441 observation data samples. The research analysis method uses logistic regression analysis with the assistance of E-Views 12 software.The results indicates that financial condition has a negative effect on the acceptance of going concern audit opinions. Meanwhile, audit lag, audit tenure, opinion shopping, and audit fees do not influence the acceptance of going concern opinions.

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