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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 PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KEKUASAAN DIREKSI, DAN PENGUNGKAPAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Nurul Aulia Rohmah; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of Corporate Social disclosure, executive power, and Good Corporate Governance disclosure on earnings management in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange from 2021 to 2025.This study uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective official websites of Transportation and Logistics sector companies for the 2021-2025 period. Sampling was conducted using a convenience sampling method based on data availability and completeness throughout the observation period, resulting in a final sample of 139 observations over the 5-year research period. The analysis method employed in this research is Multiple Linear Regression Analysis.The results of this study indicate that Corporate Social Responsibility disclosure has no effect on earnings management, while executive power has a negative effect on earnings management. Furthermore, Good Corporate Governance disclosure does not prove to have an effect on earnings management.
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan KOMPAS 100 yang Mengikuti PROPER Periode 2021-2023) Muhammad Dafin Arkan Kusumo; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate responsibility towards the environment has become an issue that has received great attention from various parties in recent years, along with the increasing environmental problems due to industrial development. Good corporate performance towards the environment is a crucial indicator for companies to gain legitimacy from the community which in turn has the potential to increase corporate value and financial performance. Transparent ESG disclosure is also a key factor tested by stakeholders which then has the potential to improve the company's reputation, attract investor interest, and have a positive impact on financial performance. This study aims to determine the effect of environmental performance and ESG disclosure on company value and company financial performance. The total sample used in this study was 72 samples, obtained from 24 companies listed in the KOMPAS 100 index in the 2021-2023 period and participating in PROPER in the same period. This study uses multiple linear regression analysis techniques and utilizes IBM SPSS 27 software. The independent variables in this study are enviromental performance as measured by the PROPER rating, and ESG disclosure as measured using the Bloomberg ESG score. The dependent variables in this study are company value as proxied using Tobin's Q, and financial performance as measured by ROA. The control variables in this study are company size.The results of the study indicate that environmental performance has a positive and significant effect on firm value and financial performance. Meanwhile, ESG disclosure does not have a significant effect on firm value, but has a negative and significant effect on financial performance. These findings provide new insights into the literature related to the effect of environmental performance and ESG disclosure on companies, as well as contributing to the management of environmental performance and corporate social responsibility. The limitations of this study include a limited sample of companies participating in PROPER and a limited time period, so that the long-term impact of ESG disclosure and environmental performance cannot be measured optimally.
PENGARUH ESG TERHADAP AGRESIVITAS PAJAK DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2024) Aulia Candra Pertiwi; Wahyu Meiranto
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) performance on tax aggressiveness, as well as the role of internal control as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX). This study is grounded in agency theory, which explains that conflicts of interest and information asymmetry between principals and agents may influence corporate policies, including management’s tendency to engage in tax aggressiveness. This study uses secondary data sourced from company financial and annual reports and Bloomberg. The research sample consists of 17 companies, selected using the purposive sampling method with a period spanning 2021–2024. Data analysis employed panel data regression with 2 equation models, estimated using the Random Effect Model with Panel EGLS Cross-Section Weights in EViews 13, following prior stages of model selection testing and classical assumption tests, all of which were fully satisfied.            The results of the analysis indicate that ESG has no significant effect on tax aggressiveness, suggesting that the level of a company’s ESG score does not directly influence the degree of tax aggressiveness undertaken by the company. Furthermore, internal control is unable to moderate the relationship between ESG and tax aggressiveness, indicating that the company’s internal control system is not capable of altering the effect of ESG on tax aggressiveness, either by strengthening or weakening it.
PENGARUH CEO OWNERSHIP, CEO EXPERT POWER, DAN STRUKTUR KEPEMILIKAN KELUARGA TERHADAP TINGKAT PENGHINDARAN PAJAK (Studi Empiris: Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Betta Maulyda Kusumaning Putri; Imam Ghozali
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 effect of CEO ownership, CEO expert power, and family ownership structure on the level of tax avoidance rate in property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. This study used a multiple regression model with three control variabels, such as company size, return on assets, and leverage. This study used secondary data obtained from the company’s annual report published from 2020-2023 consistently. The research’s sampling method was purposive sampling with certain criterias. There were three hypotheses tested using coefficient of determination test, simultaneous significance (F test), and significant individual parameters (t-test). This study found that CEO ownership has a negative and significant effect on the level of tax avoidance. CEO expert power has a positive and significant effect on the level of tax avoidance. Meanwhile, family ownership structure has an insignificant effect on the level of tax avoidance. The insignificant effect of family ownership structure is caused by the data on company size, return on assets, and leverage which are quite varied.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Patricia Elisabeth Simanjuntak; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between Environmental, Social, and Governance (ESG) disclosure and earnings management practices moderated by firm size. Sustainability reporting disclosure can be a corporate strategy to attract the attention of stakeholders and gain legitimacy from the public, thereby suppressing earnings management practices. This study involves Environmental, Social, and Governance (ESG)as the independent variable, earnings management as the dependent variable, firm size as the moderating variable, and return n assets as the control variable.The population in this study consisted of companies in the manufacturing and energy sectors listed on the Indonesia Stock Exchange in 2021-2024. Sampling was conducted using purposive sampling, resulting in a total of 186 research samples. The analysis method used in this study was panel data regression analysis processed using Eviews 12.  The findings of this study indicate that ESG disclosure is unable to suppress earnings management practices and that firm size has a positive effect on earnings management when controlled by return on assets. In addition, this study also proves that firm size cannot moderate the relationship between ESG and earning management.
PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2), BEA PEROLEHAN HAK ATAS TANAH (BPHTB), DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2020-2024) Alvia Dwi Fitriana; Haryanto Haryanto
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 effect of PBB-P2, BPHTB, and Groundwater Tax on Local Own-Source Revenue (PAD). The variables used in this study are local own-source revenue as the dependent variable, while PBB-P2, BPHTB, and Groundwater Tax serve as the independent variables.The data source used in this study is secondary data in the form of panel data. The population used is all regions in Central Java Province from 2020 to 2024. The population includes 35 regions, while the sample was 175 obtained from 35 districts/cities multiplied by 5 years. The sample was selected using a saturated sampling method. The analysis method employed in this research is multiple linear analysis using SPSS version 27.The results of the study showed that Rural and Urban Land and Building Taxes (PBB-P2) and the Land and Building Rights Acquisition Duty (BPHTB) have a positive and significant effect on Local Own-Source Revenue (PAD). Meanwhile, the Groundwater Tax does not have a significant effect on local revenue.
PENGGUNAAN MODEL ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING PADA PREDIKSI KEBANGKRUTAN – A SYSTEMATIC LITERATURE REVIEW Annisa Putri Ramadhani; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the use of Artificial Intelligence (AI) and Machine Learning (ML) in corporate bankruptcy prediction through a Systematic Literature Review (SLR). The review analyzes 30 Scopus-indexed articles published between 2021 and 2025. The findings show that bankruptcy prediction has shifted from traditional statistical models to more adaptive and accurate AI/ML approaches, with dominant models including Random Forest, Gradient Boosting, LightGBM, SVM, ANN, and DNN. The significant predictors include not only financial ratios but also non-financial factors such as corporate governance and financial reporting quality. The study also identifies key challenges, including imbalanced data, overfitting, feature selection, and limited interpretability, which can be addressed through data balancing, feature selection, and explainable AI techniques. Overall, AI and ML have strong potential to improve bankruptcy prediction effectiveness when supported by high-quality data and appropriate model selection.
PENGARUH NET PROFIT MARGIN, RETURN ON ASSET, RETURN ON EQUITY, EARNING PER SHARE, DAN DEBT TO EQUITY RATIO DALAM MEMENGARUHI HARGA SAHAM (Studi Empiris pada Perusahaan yang terdaftar pada Indeks LQ45 tahun 2021-2023) Mohamad Taufan Akbar Fahrudin; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study aims to analyze the effect of Net Profit Margin, Return on Asset, Return on Equity, Earning Per Share, and Debt to Equity Ratio in influencing stock prices. The population in this study are companies listed in the LQ45 sector in the 2021-2023 period. The sampling method used in this study was purposive sampling. The total number of samples in this study were 86 research samples. The data used in this study were obtained from the official website of the Indonesia Stock Exchange (IDX). The data in this study were analyzed using multiple linear regression. The data in this study were also analyzed using the classical assumption test before the data were tested using multiple regression tests. The results of this study indicate that Net Profit Margin, Return on Asset, Return on Equity have no effect on stock prices. While Debt to Equity Ratio and Earning Per Share have an influence on stock prices.
PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP KINERJA KEUANGAN DENGAN JENIS INDUSTRI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Naila Imara; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study aims to examine the effect of carbon emission disclosure on corporate financial performance, with industry type and firm size as moderating variables. Carbon emission disclosure is measured using content analysis based on the carbon emission disclosure index, while corporate financial performance is measured using Return on Assets (ROA). The moderating variables in this study are industry type, measured using a dummy variable, and firm size, measured by the natural logarithm of total assets. In addition, leverage is employed as a control variable. The population of this study consists of energy sector and technology sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used is purposive sampling, resulting in 85 companies with a total of 255 firm-year observations. The data analysis method used in this study is multiple linear regression analysis with the Moderated Regression Analysis (MRA) approach through IBM SPSS Statistics. The results indicate that carbon emission disclosure has a positive and significant effect on corporate financial performance. Industry type moderates the relationship between carbon emission disclosure and financial performance; however, the moderating effect is negative, indicating that industry type weakens the positive effect of carbon emission disclosure on corporate financial performance. Meanwhile, firm size is unable to moderate the relationship between carbon emission disclosure and corporate financial performance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN STRATEGI BISNIS SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Wahyu Ade Setianingrum; 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 analyze the effect of Good Corporate Governance (GCG) and financial distress on tax avoidance, with business strategy considered as a moderating variable. The independent variables in this study consist of institutional ownership and audit quality as indicators of GCG, as well as financial distress. The dependent variable is tax avoidance, while business strategy (Loan to Deposit Ratio) is used as the moderating variable.A quantitative method with a multiple linear regression approach was employed. The data used were obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period.The results show that audit quality has a negative and significant effect on tax avoidance, while financial distress has a positive and significant effect on tax avoidance. Meanwhile, institutional ownership does not have a significant effect on tax avoidance. Furthermore, business strategy does not moderate the relationship between institutional ownership, audit quality, and financial distress with tax avoidance.

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