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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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ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Hetty Sondang Gultom; Abdul Rohman
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 influence of the elements of the fraud diamond theory on fraudulent financial statements in companies listed on the Indonesia Stock Exchange (IDX). Fraudulent financial statement is an act intentionally carried out by management to present misleading financial information or information that does not reflect the actual condition.The independent variables used in this study include financial stability, external pressure, nature of industry, change in auditor, and change in director. The dependent variable used is fraudulent financial statement. The research objects consist of companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2021–2023 period using purposive sampling method. The total research sample amounts to 165 company data. Secondary data were collected from financial statements and annual reports available on the IDX website and the official websites of the companies. The study employs logistic regression analysis to test the hypotheses.The results show that external pressure has a positive effect on fraudulent financial statements, while the other variables financial stability, nature of industry, change in auditor, and change in director are not proven to have an effect on fraudulent financial statements
Pengaruh Akuntabilitas, Transparansi, dan Pengendalian Internal Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah: Studi Empiris pada Pemerintah Kota Batam Muhammad Faiz Fahmi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

Penelitian ini menguji pengaruh akuntabilitas, transparansi, dan pengendalian internal pengelolaan keuangan daerah terhadap kinerja Pemerintah Kota Batam. Populasi penelitian terdiri dari 22 Organisasi Perangkat Daerah (OPD) dan 12 kecamatan di Kota Batam. Dengan menggunakan metode sensus, penelitian ini melibatkan 33 responden yang terdiri dari kepala OPD dan kepala kecamatan. Data primer dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda setelah melalui uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, dan pengendalian internal masing-masing memiliki pengaruh positif dan signifikan terhadap kinerja pemerintah, baik secara parsial maupun simultan, dengan model menjelaskan 64,4% variasi kinerja. Temuan ini menunjukkan bahwa tingkat akuntabilitas dan transparansi yang lebih tinggi, disertai dengan sistem pengendalian internal yang lebih kuat, secara langsung meningkatkan kinerja pemerintah daerah. Penelitian ini berkontribusi terhadap pengembangan akuntansi sektor publik dan berfungsi sebagai alat evaluasi bagi pemerintah daerah untuk memperkuat tata kelola keuangan dan mencegah penyimpangan anggaran.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA TRANSFER TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Kasus Pada Pemerintah Kabupaten dan Kota Di Jawa Tengah Tahun 2018-2023) Zalza Putri Maharani; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to analyze the influence of Regional Original Revenue (PAD) and transfer funds on the level of regional financial independence in districts and cities in Central Java during the 2018-2023 period. Regional financial independence is an important indicator in assessing the ability of a region to finance government and development activities without relying on assistance from the central government. The method used in this study is regression analysis with panel data covering 29 districts and 6 cities in Central Java.The results of the study show that PAD has a positive and significant influence on the level of regional financial independence, which indicates that increasing PAD will contribute to increasing financial independence. In contrast, transfer funds from the central government show a negative influence on regional financial independence, indicating that reliance on transfer funds can reduce regional incentives to increase PAD. In addition, there are significant differences in the level of financial independence between districts and cities, which are influenced by factors such as the potential of regional resources and the fiscal policies implemented.Based on these findings, it is suggested that local governments focus more on developing PAD sources and reducing dependence on transfer funds. Policies that support regional capacity building in managing and utilizing local resources are indispensable to achieve better financial independence. This research is expected to contribute to more effective policy making in regional financial management in Central Java.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, AUDIT TENURE, REPUTASI KAP, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2024) Aldryan Rafi Chandra Alim; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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Abstract

This study aims to analyze the effect of the proportion of independent commissioners, managerial ownership, audit tenure, public accounting firm (KAP) reputation, and auditor specialization on audit quality. The independent variables in this study include the proportion of independent commissioners, managerial ownership, audit tenure, KAP size, and auditor specialization. Meanwhile, the dependent variable in this study is audit quality.The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, with sampling using a purposive sampling technique. Data analysis in this study was conducted using multiple linear regression analysis with the assistance of IBM SPSS Statistics software version 29.0.The results show that the proportion of independent commissioners and KAP reputation have a significant negative effect on audit quality. Meanwhile, managerial ownership has a significant positive effect on audit quality, and audit tenure and auditor specialization have no significant effect on audit quality.
PENGARUH KINERJA ESG DAN KEBERAGAMAN DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan sektor Manufaktur dan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Dody Yusuf; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study aims to examine the effect of Environmental, Social and Governance (ESG) performance and board of commissioners diversity including gender diversity, expertise diversity, age diversity, and nationality diversity on corporate tax avoidance. In addition, this study incorporates firm size, leverage, and profitability as control variables. The research population consists of all manufacturing and energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. A total of 158 firm-year observations were selected using a non-probability sampling method with a purposive sampling technique. This quantitative study employs panel data regression analysis as the statistical method. Data processing and hypothesis testing were conducted using Eviews version 13.The results indicate that board expertise diversity has a positive and significant effect on tax avoidance, suggesting that a more diverse composition of expertise among board members is associated with higher levels of tax avoidance. However, Environmental, Social and Governance (ESG) performance, board gender diversity, board age diversity, and board nationality diversity do not have a significant effect on tax avoidance.
PENGARUH CSR DISCLOSURE TERHADAP FIRM’S TOTAL RISK DENGAN TAX PAYMENT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TERINDEKS LQ45 PERIODE 2021-2023 Immanuel Ari Nurpratama; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to investigate and provide empirical evidence regarding the impact of Corporate Social Responsibility (CSR) Disclosure on firm total risk in LQ45-indexed companies. It further examines the moderating role of tax payment on the relationship between CSR disclosure and firm's total risk. The sample comprises LQ45-indexed companies for the 2021–2023 period. The independent variable is CSR Disclosure, while the dependent variable is firm total risk. This study also incorporates several control variables, namely market-to-book value (MVB), ROA, and Firm Size. Utilizing a quantitative approach, the analysis is performed using panel data regression analysis.The results indicate that CSR disclosure has a significant negative effect on firm's total risk. Conversely, the tax payment variable is unable to moderate the relationship between CSR disclosure and firm's total risk. These findings suggest that CSR disclosure can foster harmonious relationships and increase mutual trust between management and all stakeholders, while also serving as a positive signal for investors. Furthermore, paying taxes in compliance with regulations is a standard obligation for every corporation to maintain its legality. The market does not grant a "bonus" in the form of additional risk reduction simply because a company fulfills its basic obligations.
FACTORS AFFECTING CORRUPTION IN LOCAL GOVERNMENT IN EAST JAVA PROVINCE BASED ON THE FRAUD TRIANGLE THEORY Bodroweni Bodroweni; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to examine the influence of good governance, audit objectivity and independence, and technology on fraud prevention at the Central Java Province Representative Office of the Audit Board of Indonesia. Based on the Performance Report of the Central Java Province BPK Representative for the year 2023, it is noted that on the indicator of Control Fulfillment and Trust in Audit Quality, there was a 40% decrease in realization in 2023 compared to 2022 with a realization of 98.11% and 2021 with a realization of 86.22%. Then, on the indicator of Information Technology Utilization, in 2023 it only reached a realization of 83.90% compared to 96.21% in 2022 and 99.18% in 2021This research was conducted using a quantitative method with a population consisting of all auditors at the BPK Representative Office of Central Java Province, using a saturated sampling technique totaling 125 auditors. The data collection method used a questionnaire with a weighted Likert scale of 1-5. The data in this study were analyzed using the multiple linear regression analysis method with the analysis tool being SPSS 29.0.The research results show that good governance has a significantly positive impact on fraud prevention, audit objectivity and independence have a significantly positive impact on fraud prevention, and technology has a significantly positive impact on fraud prevention. The findings of this research indicate that the better the governance implemented in the Central Java Province BPK Representative, the better the fraud prevention will be accepted; the better the objectivity and independence of the audit applied by the auditors in the Central Java Province BPK Representative, the better the fraud prevention will be accepted; and the more advanced the technology used in the Central Java Province BPK Representative, the better the fraud prevention will be accepted.
THE IMPACT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY ON MARKET VALUE THROUGH DIVIDEND POLICY: EMPIRICAL EVIDENCE FROM THE INDONESIA STOCK EXCHANGE (2021–2024) Livia Pinkan Imara; Darsono Darsono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study is motivated by the inconsistency between internal financial performance and market valuation among firms listed on the Indonesia Stock Exchange, where financial indicators are not always interpreted uniformly by investors. The analysis aims to examine how liquidity, leverage, and profitability influence dividend policy and how these factors ultimately affect firm market value.A quantitative approach is applied using purposive sampling, resulting in 232 firm-year observations with consistent financial data during the 2021–2024 period. Liquidity, leverage, and profitability function as independent variables, dividend policy operates as a mediating variable, and market value is treated as the dependent variable. The relationships among variables are tested using multiple linear regression and path analysis to capture both direct and indirect effects.The findings reveal that profitability has a significant negative effect on dividend policy, indicating that firms with higher earnings tend to retain profits rather than distribute them. Profitability also demonstrates a significant positive influence on market value, suggesting that investors prioritize earning capacity as a key indicator of firm strength. Liquidity and leverage do not show significant effects on dividend policy. Dividend policy does not significantly affect market value and does not serve as a mediating variable. These results suggest that investors respond more strongly to fundamental financial performance than to dividend-related signals in evaluating firm value.
REPUTASI KAP, PERGANTIAN AUDITOR, DAN HAL AUDIT UTAMA TERHADAP AUDIT REPORT LAG: UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Energy yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Carissa Maharani; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This study aims to examine the effect of Accounting Firm reputation, auditor switching, and the number of Key Audit Matters (KAM) on audit report lag, as well as the moderating role of firm size in these relationships. The dependent variable in this research is audit report lag, while the independent variables include Accounting Firm reputation, auditor switching, and the number of KAM. Firm size is examined as a moderating variable to assess whether it strengthens or weakens the relationships between the independent variables and audit report lag.The sample consists of 167 observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022 to 2024, selected using a purposive sampling method based on predetermined criteria. This study employs a quantitative approach, using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 26.The results show that Accounting Firm reputation has a significant negative effect on audit report lag. Auditor switching has a positive but statistically insignificant effect, while the number of KAM also has a negative but insignificant effect. Furthermore, firm size weakens the effect of Accounting Firm reputation and the number of KAM, and strengthens the effect of auditor switching on audit report lag, although these moderating effects are not statistically significant
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia pada Tahun 2022-2024) Salwa Salsabila Nurman; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to test the influence of good corporate governance such as audit committee size, audit committee expertise, as well as auditor industry specialization and firm size on audit report lag, with audit quality as a moderating variable. The dependent variable in this study is audit report lag, while the independent variables in this study are audit committee size, audit committee expertise, and auditor industry specialization.The population in this study is mining companies listed on the Indonesia Stock Exchange in 2022-2024. A total of 360 samples were taken using the purposive sampling method with predetermined criteria. The data analysis method used is Moderated Regression Analysis (MRA) as a method to analyze independent and dependent variable, as well as moderating variable.The results of the study show that audit committee expertise and company size have a significant positive effect on audit report lag, while audit committee size and auditor industry specialization does not have a significant effect on audit report lag. Audit quality was found to moderate the effect of auditor industry specialization on audit report lag negatively or weakens the relationship between the two variables, while audit quality does not moderate the relationship between audit committee size, audit committee expertise, and company size towards audit report lag.

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