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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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CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI MEDIATOR DALAM HUBUNGAN GREEN ACCOUNTING DAN PROFITABILITAS PADA PERUSAHAAN ENERGI DI INDONESIA Kirana Yasmine; Imam Ghozali
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 green accounting on profitability, the effect of green accounting on Corporate Social Responsibility (CSR), the effect of CSR on profitability, and the mediating role of CSR in the relationship between green accounting and profitability in energy companies in Indonesia. The increasing demand for sustainability practices and Environmental, Social, and Governance (ESG) transparency has encouraged energy companies to integrate environmental and social aspects into their business strategies. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, Bloomberg databases, and PROPER data from energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Purposive sampling was used to select 13 companies with a total of 43 observations. Green accounting was measured using PROPER scores, CSR using Social Disclosure Score, and profitability using Return on Assets (ROA). The data were analyzed using multiple linear regression and Sobel test. The results indicate that green accounting has no significant effect on profitability but positively affects CSR. CSR positively influences profitability. However, CSR does not mediate the relationship between green accounting and profitability. These findings suggest that sustainability practices in energy companies provide long-term benefits through enhanced legitimacy and stakeholder trust rather than direct financial gains.
DAMPAK PAJAK TANGGUHAN TERHADAP PERSISTENSI LABA: Studi Kasus pada Perusahaan Go- Publik di Indonesia Tahun 2020 - 2023 Andhika Iman Wafi; Endang Kiswara
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study was conducted to examine the effect of deferred taxes on earnings quality as measured by Net Income (NI) and Operating Cash Flow (OCF) in Indonesian public companies during the period 2020-2023, incorporating the control variables Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Investment (ROI), and Cash Effective Tax Rate (CETR). The independent variable used is deferred taxes, while profit quality as the dependent variable is measured using two proxies, namely Net Income (NI) and Operating Cash Flow (OCF). This study uses secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023 and a case study approach. Panel data regression analysis was applied using EViews 13 software to identify the effect of deferred taxes and control variables on profit quality. The results indicate that deferred taxes significantly influence profit quality, as measured by Net Income (NI) and Operating Cash Flow (OCF). Control variables such as DER, ROA, ROI, and CETR are also considered to provide a more comprehensive understanding of the factors affecting profit quality. These findings emphasize the importance of companies considering the impact of deferred taxes in preparing financial statements to enhance the quality of reported profits.
THE INFLUENCE OF INTERNAL CONTROLS, ETHICS, FINANCIAL PRESSURE, AND INDEPENDENT COMMISSIONERS ON FINANCIAL STATEMENT FRAUD Muhammad Rizky; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study examines the effects of internal control systems, corporate code of ethics implementation, financial pressure, and the proportion of independent commissioners on financial statement fraud. Using a quantitative approach, secondary data were collected from annual reports of financial sector companies listed on the Indonesia Stock Exchange during 2021–2023. The sample was selected using purposive sampling, and the data were analyzed through multiple linear regression with SPSS 26. The results indicate that internal control systems, corporate code of ethics implementation, and the proportion of independent commissioners have significant negative effects on financial statement fraud, suggesting that stronger governance mechanisms reduce the likelihood of fraudulent financial reporting. In contrast, financial pressure has a significant positive effect on financial statement fraud, indicating that firms experiencing greater financial pressure are more likely to engage in fraudulent reporting practices.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN UKURAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Rihhadatul Auliya; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Firm value is one of the main indicators that reflects market perception of a company's overall prospects and performance, and serves as a benchmark in determining the attractiveness of the company as an investment. Various factors influence firm value, such as institutional ownership, independent commissioners, and the audit committee. Previous studies have shown mixed results regarding the influence of these factors. This study aims to analyze the effect of institutional ownership, independent commissioners, and audit committee on firm value.             The population in this study consists of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the years 2022–2023. The sample was selected using purposive sampling, resulting in 154 observational data points. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and the Bloomberg Laboratory of FEB UNDIP, with documentation as the data collection method. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS 29 software.             The results of the study show that institutional ownership and audit committee have a significant positive effect on firm value, indicating that a higher number of institutional ownership and audit committee members increases firm value. Conversely, independent commissioners have a significant negative effect on firm value, indicating that a higher number of independent commissioners reduces firm value.
EFEK PENGUNGKAPAN ESG, LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Putri Permatasari; Darsono Darsono
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 Environmental, Social, and Governance (ESG) disclosure, leverage, firm size, profitability, and ownership structure on firm value in energy sector companies listed on the Indonesia Stock Exchange from 2020-2024. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange during 2020-2024. The sampling technique used was purposive sampling, resulting in 324 firm-year observations. Multiple linear regression was employed as the method of analysis using SPSS software. Firm value was measured using Tobin’s Q, ESG disclosure was proxied by the lagged Bloomberg ESG score, leverage by Debt to Assets Ratio (DAR), profitability by Return on Assets (ROA), firm size by the natural logarithm of total assets, and ownership structure by institutional ownership.The result of this study indicate that ESG disclosure, leverage, firm size, profitability, and ownership structure simultaneously have a significant effect on firm value. Partially, profitability and leverage have a positive effect on firm value. In contrast, ESG disclosure, leverage, firm size, and institusional ownership have a negative and significant effect on firm value, while firm size has no effect on firm value.
SYSTEMATIC LITERATURE REVIEW: PENGARUH PENERAPAN ARTIFICIAL INTELLIGENCE TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Luthfi Anugrah Pribadi; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to identify the relationship between Artificial Intelligence (AI) and Accounting Information System (AIS) based on published research articles. This study also aims to examine the diversity of results and patterns in terms of recommendations and contributions. Then, this study also explores gaps in science to develop future academic studies.This study uses a systematic literature review (SLR) method to analyze various articles published in academic journals indexed in the SCImago Journal Rank (SJR) published from 2018 to 2025, which focus on articles conducted in the Asia Pacific (APAC) and Europe-Middle East-Africa (EMEA). Articles are filtered using defined keywords obtained from various top ranking journals. The SLR method is used to examine topics/themes, results, methodologies, recommendations, and limitations of published articles.The results of the analysis provide evidence that academic studies prove the importance of Artificial Intelligence in Accounting Information System are related to technology selection, pressure from government regulations and competitors, and human resource considerations. Most companies define Accounting Information System (AIS) in the form of enterprise resource planning (ERP), therefore ERP development always has appeal and becomes the focus of subsequent research. In terms of number, articles published in the APAC region dominate compared to EMEA, meaning that there is a positive development in the application of AI and academic studies of AIS in the Asia Pacific region. It was also found that the implementation of AI had a positive impact on companies in various sectors and company scales. This finding is expected to provide substantial benefits to accounting information, developers in terms of AI development in organizations and recommends exploring AIS more about the environmental impact of using technology.
DETERMINAN PROFITABILITAS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2025 Alya Mustika; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Profitability is an important indicator used to assess a company's financial performance because it reflects the company's ability to generate profits effectively and sustain its business operations. Various internal factors may influence profitability, including leverage, liquidity, operational efficiency, capital intensity, sales growth, and firm size. This study aims to examine the effects of these factors on profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2025 period.This study employs a quantitative approach using secondary data obtained from the annual reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange. The sample consists of 46 companies selected through purposive sampling. Data were analyzed using multiple linear regression, supported by descriptive statistical analysis and classical assumption tests.The results show that leverage has a significant negative effect on profitability. In contrast, operational efficiency, sales growth, and firm size have significant positive effects on profitability. Meanwhile, liquidity and capital intensity do not significantly affect profitability. These findings indicate that effective debt management, improved operational efficiency, and firm growth are important factors in enhancing profitability in the consumer non-cyclicals sector.
PERAN RISIKO PAJAK DALAM MEMODERASI PENGARUH PENGHINDARAN PAJAK TERHADAP RISIKO PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Annisa Dwi Amalia P; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This research aims to examine the effect of tax avoidance on firm risk. In addition, this study investigates whether tax risk acts as a moderating variable in the relationship between tax avoidance and firm risk. This research adopts a quantitative approach using multiple linear regression to test the hypotheses. Tax avoidance is measured using the Effective Tax Rate (ETR) as a proxy, tax risk is proxied by the volatility of ETR, and firm risk is measured by the volatility of stock returns. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The final sample analyzed includes 321 observations from 111 companies. Data processing and regression analysis were conducted using the EViews 13 application.The results indicate that tax avoidance has no significant effect on firm risk. However, tax risk has a positive and significant effect on firm risk. Furthermore, the analysis shows that tax risk does not moderate the relationship between tax avoidance and firm risk. Therefore, tax risk is more appropriately analyzed independently rather than as a moderating factor when assessing the impact of tax avoidance on firm risk.
TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN RISIKO: BUKTI DARI PARA PENGADOPSI PELAPORAN TERINTEGRASI (Studi empiris pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2024) Rhino Ariel Septyanto; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study was designed to explore the extent to which corporate governance quality moderates or influences the breadth and depth of risk information disclosure in integrated reports among Indonesian non-financial issuers. The variables utilized in this research are Board of Commissioner Size (UDK), Board of Commissioner Gender Diversity (KGDK), Board of Commissioner Independency (IDK), and Board of Commissioner Meeting Frequency (FRDK) as independent variables, the Risk Disclosure Indeks (IPR) as the dependent variable, as well as Profitability (PROF), Company Size (UkP), Company Age (UmP), High-Technology Industry (ITT), Environmental Sensitivity (SL), and Audit Committee Size (UKA) as control variables.            This study observed the population of non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2024. Through the application of purposive sampling techniques, 153 observations relevant to the research criteria were obtained. Furthermore, hypothesis verification was carried out using multiple linear regression analysis with computational support from SPSS (Statistical Product and Service Solutions) software.            Research findings indicate that the size of the Board of Commissioners and gender diversity on the Board of Commissioners have a significant negative impact on the extent of risk disclosure in integrated reports. Meanwhile, Board of Commissioner Independency and Board of Commissioner Meeting Frequency were found to have no significant impact on the extent of risk disclosre in integrated reports.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP DIVIDEND POLICY DENGAN CORPORATE LIFE CYCLE SEBAGAI VARIABEL MODERASI Aditia Pramana; Agung Juliarto
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 effect of Corporate Social Responsibility (CSR) on dividend policy with the corporate life cycle as a moderating variable. Dividend policy is one of the most complex challenges in corporate finance and represents a crucial decision. CSR funding is considered to provide financial benefits, as it can strengthen relationships with stakeholders, particularly customers. As a result, company performance may improve, ultimately allowing for dividend payments. The corporate life cycle is regarded as a factor influencing CSR and dividend policy, as managerial preferences are shaped by the company’s financial condition. This sample used in this research is financial companies listed in the Indonesia Stock Exchange in the 2016-2024 period. The total final sample used in this research was 102 firm-year observations. Sample selection was carried out using a purposive sanpling method with predetermined conditions and criteria. The analytical method used in this research are Moderated Regression Analysis. The results show that Corporate Social Responsibility does not have a significant effect on dividend policy. This may be due to CSR funding being long term oriented and requiring considerable time to generate benefits, whereas dividend payments are short-term oriented. However, when companies are in the mature stage of the corporate life cycle, CSR begins to affect dividend policy. At this stage, firms tend to have stable financial conditions and generate high profits, enabling them to reinvest through CSR funding while simultaneously distributing dividends

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