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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 Twitter Sentiment, Reputasi Underwriter, dan Karakteristik Perusahaan terhadap Underpricing IPO: Studi Empiris pada Perusahaan IPO di Bursa Efek Indonesia Periode 2023–2025 Hafiz Putra Kiyoma; Agus Purwanto
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 Twitter sentiment, underwriter reputation, and firm characteristics on IPO underpricing in companies listed on the Indonesia Stock Exchange during the 2023–2025 period. Firm characteristics in this study are proxied by firm age, firm size, and profitability. This research is based on the Efficient Market Hypothesis, which explains that stock prices reflect the information available in the market. This study uses a quantitative approach with secondary data obtained from Refinitiv Terminal, Twitter, and company prospectuses. The sample was selected using purposive sampling, resulting in 143 IPO companies that met the research criteria. Twitter sentiment was measured using a lexicon-based sentiment analysis approach, while underpricing was measured based on the difference between the first-day closing price and the offering price. The data were analyzed using multiple linear regression with SPSS.The results show that Twitter sentiment has a negative and significant effect on IPO underpricing. This finding indicates that higher positive sentiment on Twitter tends to reduce the level of underpricing, as information circulating on social media may help investors assess IPO companies more objectively and support market efficiency in reflecting public information. Meanwhile, underwriter reputation has a negative but insignificant effect on underpricing. Firm age, firm size, and profitability have positive but insignificant effects on underpricing. Simultaneously, Twitter sentiment, underwriter reputation, and firm characteristics have a significant effect on IPO underpricing.
PERAN BIAYA LINGKUNGAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan-Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2021-2024) Muhammad Mikael Putra Herawantho; 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 study aims to examine the role of Environmental Costs and Profitability on Firm Value with Environmental Performance as a mediating variable of manufacturing companies listed on the Indonesia Stock Exchange in 2021-2024. This study refers to stakeholder theory and legitimacy theory. The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Purposive sampling was used in selecting the research sample, resulting in 120 research samples for four consecutive years (2021–2024).The analysis results show that Environmental Costs have a positive and significant effect on Environmental Performance, and Profitability also has a positive and significant effect on Environmental Performance. Additionally, it was found that Environmental Costs do not have a significant direct effect on Firm Value. Meanwhile, Profitability has a positive and significant effect on Firm Value, and Environmental Performance also has a positive and significant effect on Firm Value. This study also found that Environmental Performance significantly mediates the relationship between Environmental Costs and Firm Value, as well as significantly mediates the relationship between Profitability and Firm Value.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN, PROFITABILITAS, DAN TINGKAT UTANG TERHADAP PENGHINDARAN PAJAK (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Nathania Najwa Aureliya Risdiana; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This research aims to analyze the effect of corporate social responsibility, profitability, and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange during 2022–2024. Mining sector companies were selected because this sector has significant economic, social, and environmental impacts, making the implementation of corporate social responsibility important and subject to special attention from the government. However, during the 2022–2024 period, the number of active taxpayers in the mining sector increased, while tax revenue realization tended to decline.This study employed a quantitative method. The data used were secondary data obtained from annual reports and sustainability reports of companies published through the Indonesia Stock Exchange. The research sample consisted of 47 mining companies. The data analysis method used was panel data regression with the assistance of EViews 13.The results showed that corporate social responsibility had no significant effect on tax avoidance. Meanwhile, profitability had a positive effect on tax avoidance, whereas leverage had a negative effect on tax avoidance.
PENGARUH EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA PROVINSI JAWA TENGAH Sang Ayu Kompiang Puspita Wulandari; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

The component of increasing Regional Original Revenue (PAD), namely local taxes and retribution, is very important in the sustainability of regional development and progress to harmonize decentralization. The focus of this study is to obtain empirical evidence on the influence of Local Taxes Efficiency and Local Retribution, Local Taxes Effectiveness and Local Retribution on the increase of city government PAD in Central Java Province. Based on the limitations of previous research, this study added the population as a moderation variable to test the relationship between independent and dependent variables.This research used secondary data obtained from the financial statements of city governments in Central Java for the 2018-2023 period so that 36 research samples can be obtained. The analysis methods used were quantitative descriptive methods and multiple linear regression analysis with special analysis of the influence of population as a moderation variable.The results of the research show that the efficiency of local taxes has a positive and significant effect on increasing PAD. Meanwhile, the efficiency of local retribution revenue and the effectiveness of tax revenue and local retribution do not have a significant influence on the increase in PAD. On the other hand, population size has not been proven to moderate this influence, where cities with  large tax and local retribution bases do not automatically increase PAD as a result of the population in each of these cities.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP FINANCIAL DISTRESS PERUSAHAAN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Infrastruktur dan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Jericho Raditya Anugrah Putra; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on financial distress with firm value as a moderating variable in infrastructure and energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using a quantitative approach and secondary data from annual reports, sustainability reports, and Bloomberg ESG Scores, 27 companies (81 observations) were analyzed through moderated regression analysis with IBM SPSS 27. The results indicate that ESG has no significant effect on financial distress, as the benefits of ESG practices tend to be long-term and may not immediately reflect a firm’s financial condition. However, firm value significantly moderates this relationship, where higher firm value weakens the negative impact of ESG on the Altman Z-Score, suggesting that financially strong firms can better absorb ESG-related costs and maintain stability.
SINERGI IOT DAN SMART CONTRACTS DALAM ARSITEKTUR ERP BERBASIS BLOCKCHAIN: TINJAUAN LITERATUR SISTEMATIS Samue Libert T; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This research aims to analyze the synergy between the Internet of Things (IoT) and smart contracts in a blockchain-based Enterprise Resource Planning (ERP) architecture through a systematic literature review. The background of this research is based on the limitations of traditional ERP systems, which still face issues related to data security, information integrity, and the potential for fraud due to their centralized nature. The development of blockchain technology offers solutions through its characteristics of decentralization, transparency, and data immutability. Furthermore, IoT enables real-time data collection from its source, reducing manual input errors. This technological integration is expected to improve the quality of accounting information systems. This synergy also has the potential to strengthen a company's internal control. Therefore, this research is crucial for understanding the transformation of digital technology-based ERP systems. The research method used is a Systematic Literature Review (SLR), which examines various relevant scientific articles. The research process involves identifying, selecting, and analyzing literature based on specific criteria. Data is analyzed qualitatively to identify patterns and research gaps. This approach provides a comprehensive overview of technology integration in ERP. The results show that the integration of blockchain, IoT, and smart contracts can improve security, transparency, and operational efficiency. Smart contracts automate business processes, while IoT improves data accuracy. However, implementation still faces challenges such as system complexity and resource constraints.
PENGARUH TAX AVOIDANCE, BEBAN PAJAK TANGGUHAN, DAN LIABILITAS PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA RIIL (Studi empiris pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2018 – 2023) Deniar Fitri Andini; Haryanto Haryanto
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, deferred tax liabilities, and deferred tax liabilities on real earnings management in manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during 2018-2023. This study uses real earnings management as the dependent variable proxied by abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. The independent variables used in this study are tax avoidance, deferred tax expense and deferred tax liabilities. This study is also equipped with control variables consisting of investment opportunity sets and company size.  The population of this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) throughout 2018 - 2023. By using purposive sampling method, 126 observations were obtained. The statistical tests used are descriptive statistical tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests), and hypothesis tests (simultaneous significance tests (F tests), individual parameter tests (T tests), and coefficient of determination tests (R2)).The results showed that tax avoidance significantly positively affects real earnings management through abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. Deferred tax expense can significantly positively affect real earnings management through abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. The research findings also show that deferred tax liabilities have not been able to positively influence real earnings management through abnormal operating cash flow, abnormal discretionary expenses and abnormal production costs.
DATA ANALYTICS UNTUK AKUNTANSI MANAJEMEN DALAM SUPPLY CHAIN MANAGEMENT – A SYSTEMATIC LITERATURE REVIEW Mutiara Aisya Kamila; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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Management accounting practices and the use of Information Technology have changed significantly over the years, especially for those working in Supply Chain Management (SCM). Data analytics is now part of the decision-making process, the controlling of costs, and measuring performance. This research systematically examines the existing literature on the effect of data analytics on management accounting within SCMs, following the PRISMA Protocol and including articles published in the Scopus databases from 2022 through 2025. The systematic review indicates the manner in which data analytics aids in planning, controlling costs, and measuring performance, but also outlines critical success factors, as well as the challenges encountered while implementing data analytics. Further, the Resource-Based View of Data Analytics is presented as an Organizational Capability, which creates a means for improving the effectiveness of Management Accounting by providing valuable firm-specific insights that cannot be easily replicated, particularly when paired with Managerial Expertise, Internal Processes and Decision-Routines across SCMs. Findings are discussed in the context of Contingency Theory, which highlights the need to ensure that technology, organizational structure and the business environment are aligned. The information provided from this systematic review can aid in the creating of digital management accounting, by giving an organization a map of how to implement data analytics against SCM decision making activities.
PENGARUH LIKUIDITAS TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Faizal Rizki Asmoro; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This study aims to analyze the effect of liquidity on stock returns in the Indonesian banking sector listed on the IDX during 2022–2024. Liquidity was measured using trading volume, market capitalization, book-to-market ratio, asset growth, and return on assets (ROA). Multiple regression analysis was employed with secondary data obtained from IDX and Bloomberg. A purposive sampling technique resulted in 46 banks with 101 valid observations after outlier elimination. The results indicate that ROA significantly and positively affects stock returns, while trading volume, market capitalization, book-to-market ratio, and asset growth show no significant effects. These findings highlight the importance of profitability as the main determinant of stock returns, providing implications for both investors and companies.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan BUMN dan BUMD yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Adinda Fahrani Annabila; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study examines the effect of audit committee characteristics, namely professional expertise, committee size, meeting frequency, and gender diversity, on audit quality in State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD) listed on the Indonesia Stock Exchange during 2020–2024. Audit quality is measured using audit fees and Big Four auditor affiliation as proxies. This study employs a quantitative approach using secondary data obtained from annual reports and financial statements. A total of 115 firm-year observations were selected through purposive sampling. Data were analyzed using multiple linear regression and logistic regression. The findings reveal that audit committee size has a positive and significant effect on audit quality measured by Big Four auditor affiliation, while audit committee meeting frequency positively and significantly affects audit quality measured by audit fees. However, professional expertise and gender diversity of the audit committee do not significantly influence audit quality. These results suggest that the effectiveness of audit committee oversight is more strongly reflected in committee size and meeting intensity than in other audit committee characteristics. The study contributes to the literature on corporate governance by providing evidence from BUMN and BUMD in Indonesia.

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