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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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DETERMINAN MANIPULASI LAPORAN KEUANGAN DENGAN PENDEKATAN TEORI FRAUD HEXAGON (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2021-2023) Velika Calista; 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 examine the potential occurence of financial statement manipulation by utilizing the Fraud Hexagon Theory, which are proxied by financial instability, effective monitoring, total accruals, change in director, director-shareholder kinship, and concurrent positions of director toward financial statement manipulation, which will be measured using the Beneish M-Score. The population of this study consists of mining sector companies listed on Indonesia Stock Exchange (IDX) during the period 2021-2023. A total of 141 samples were analyzed using logistic regression with the assistance of SPSS version 29 software. The result of this study indicate that total accruals have a significant positive effect on financial statement manipulation. In contrast, financial instability, effective monitoring, change in director, director-shareholder kinship, and concurrent positions of director have no significant effect on financial statement manipulation.
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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Abstract

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.
PENGARUH PERENCANAAN PAJAK, PENGHINDARAN PAJAK, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia 2020-2022) Ichfa Aulia Yahya; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect earnings management in the financial sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The independent variables used in this study are tax planning, tax avoidance, and deferred tax liabilities. While the dependent variable used is earnings management. The population of this study uses secondary data obtained from financial statements of companies listed on the Indonesia Stock Exchange (IDX). The method used was purposive sampling method and 158 data were obtained from financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2022. Multiple linear regression analysis was used in this study to analyze the data. The results showed that tax planning has no significant effect on earnings management. Tax avoidance has no significant effect on earnings management. And deferred tax expense has a significant effect on earnings management.
PENERAPAN PSAK 46 TENTANG PAJAK TANGGUHAN: STUDI KASUS PADA 4 PERUSAHAAN ASURANSI DI INDONESIA PERIODE 2022-2023 Salsabilla Dinta Aulia Azzahra’; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted in testing the application of PSAK 46 to the company’s deferred tax using a research sample in the form of company financial statements in the insurance sector. This study uses deferred tax data in the form of deferred tax assets, deferred tax liabilities, income tax expense (benefit) in the form of current and deferred taxes contained in both the financial statements, income statements and notes to the company’s financial statements.This study uses secondary data taken using the judgmental sampling method. By using a sample of 4 insurance companies listed on the Indonesia Stock Exchange with a period range of 2022-2023. The qualitative descriptive analysis method is used in conducting this research which aims to determine the application of PSAK 46 on deferred taxes to companies. The results of this study indicate that these companies have implemented deferred taxes and have a good level of compliance in terms of presentation and application of deferred taxes in the company’s financial statements in accordance with PSAK 46 of applicable tax regulations
PENGARUH TAX TO BOOK RATIO DAN DEFERRED TAX TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan yang Memanfaatkan Super Tax Deduction untuk Tahun 2021-2025) Cindy Aliya Sekar Kharisma; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Tax to Book Ratio (TBR) and Deferred Tax (DT) on the financial performance of companies utilizing the Super Tax Deduction incentive. Financial performance is measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The study employs secondary data obtained from the financial statements of companies utilizing the Super Tax Deduction incentive during the period of 2021–2025. The sample was selected using a multi-case study sampling method based on predetermined criteria. Data were analyzed using panel data regression with the assistance of EViews 13 software. The results indicate that Tax to Book Ratio has a negative and significant effect on ROA, ROE, and NPM. These findings suggest that a higher Tax to Book Ratio, which reflects a greater proportion of taxable income relative to accounting income, is associated with lower financial performance. Meanwhile, Deferred Tax does not have a significant effect on ROA, ROE, or NPM. This result indicates that changes in Deferred Tax expense or benefit are not sufficient to significantly influence corporate financial performance. Overall, the study demonstrates that Tax to Book Ratio plays a more dominant role than Deferred Tax in explaining the financial performance of companies utilizing the Super Tax Deduction incentive.
PERAN TEKNOLOGI BLOCKCHAIN DALAM MENINGKATKAN TRANSPARANSI LAPORAN KEUANGAN : A SYSTEMATIC LITERATUR REVIEW Aldina Syifa Nur Irmadhani; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This research aims to examine the role of blockchain technology in improving the transparency of financial statements in the field of accounting and finance. The Systematic Literature Review (SLR) method was used to analyze 34 Scopus-indexed scientific articles published between 2017-2025. The results show that blockchain has great potential in creating secure, transparent, and irreversible transactions, as well as promoting real-time financial reporting and faster decision-making. The implementation of smart contracts and Triple-Entry Accounting (TEA) also improves record-keeping efficiency and audit automation. However, the implementation of these technologies still faces challenges such as regulatory constraints, security risks, low financial and technological literacy, and technical costs and complexities. This research emphasizes the importance of financial professional adaptation and the need for blockchain standards and regulations to ensure transparency and compliance globally.
PENGARUH ENVIRONMENTAL COST, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN OPERATING CASH FLOW TERHADAP EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2021-2024) Four Intan Juliana Sihotang; 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 analyze the effect of environmental cost, corporate social responsibility (CSR) disclosure, and operating cash flow on earnings management practices, both in the form of accrual earnings management (AEM) and real earnings management (REM). This research is motivated by the increasing demand for corporate transparency in sustainability aspects, as well as indications that environmental and social activities may be used as a means of legitimacy or as an effort to enhance the transparency of financial reporting.The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The sampling technique used is purposive sampling based on specific criteria, resulting in a total of 126 firm-year observations that meet the research requirements. The data used are secondary data obtained from annual reports and sustainability reports of the companies. The analysis method employed is panel data regression analysis using Eviews 13 software.The results provide empirical evidence regarding the effect of environmental cost, CSR disclosure, and operating cash flow on earnings management practices. This study also contributes to enriching the literature on the relationship between corporate sustainability practices and the quality of financial reporting, particularly in non-financial companies in Indonesia.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024) Algian Khalish Wardhana; Wahyu Meiranto
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 effect of profitability, leverage, and firm size on tax avoidance. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling method based on specific criteria, resulting in 1,105 firm-year observations. The analytical method used in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM).The findings reveal that profitability has a significant positive effect on tax avoidance, suggesting that more profitable companies tend to engage in tax minimization strategies. Meanwhile, leverage and firm size do not have a significant effect on tax avoidance, indicating that these variables do not substantially influence corporate tax avoidance behavior in the Indonesian manufacturing sector.
PENGARUH AUDIT TENURE DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG PADA SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Tahun 2020 – 2023) Muhammad Irfan Nugraha; 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 analyze the effect of audit tenure and profitability on audit report lag in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The independent variables used are audit tenure (measured by a dummy variable) and profitability (proxied by Return on Assets). This study also includes firm size and pandemic conditions as control variables.The sampling method used was purposive sampling, resulting in 280 observations from 73 companies after the exclusion of outliers. Data analysis was performed using panel data regression with the Fixed Effect Model (FEM) and Panel-Corrected Standard Errors (PCSE) estimation to address heteroscedasticity and autocorrelation issues.The results show that simultaneously, audit tenure, profitability, firm size, and pandemic conditions significantly affect audit report lag. Partially, profitability has a significant negative effect on audit report lag, indicating that companies with high financial performance tend to accelerate the publication of audited financial statements to mitigate information asymmetry in accordance with agency theory. Conversely, audit tenure is not proven to have a significant effect on audit report lag. Additional tests (t-test) show a significant difference in audit duration between the pandemic and post-pandemic periods, where audit duration actually increased in the pandemic period.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH Reginald Gogo Acacius Dao; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of local government characteristics and audit findings from the Audit Board of the Republic of Indonesia (BPK) on the performance of provincial governments in Indonesia. The characteristics analyzed include government size (total assets), regional wealth (ratio of Own-Source Revenue to total revenue), fiscal dependency on the central government (ratio of General Allocation Fund to revenue), and capital expenditure. The study is motivated by the importance of public accountability and the use of Regional Government Administration Reports (LPPD) and Regional Government Performance Evaluation (EKPPD) as official performance assessment instruments from the Ministry of Home Affairs.This research employs a quantitative approach using ordinal logistic regression analysis. The population consists of 34 provincial governments in Indonesia, selected using purposive sampling based on data completeness for the year 2022. Data were collected from official sources including the Ministry of Home Affairs, the Audit Board (BPK), and the Directorate General of Fiscal Balance. The dependent variable is the provincial government performance score, while the independent variables include government size, regional wealth, fiscal dependency, capital expenditure, and audit findings.The results indicate that government size has a positive and significant effect on performance, while audit findings have a significant negative effect. However, regional wealth, fiscal dependency, and capital expenditure do not show a significant effect. These findings support agency theory, which emphasizes the role of external monitoring and transparency in reducing information asymmetry. The study is expected to serve as a reference for local governments and oversight institutions in formulating more accountable financial management and governance policies.

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