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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 CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP CORPORATE VALUE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022) Hilmansyah Hilmansyah; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

For investors, in assessing the long-term prospects of a business entity, company value is a crucial indicator. Profitability and corporate governance are seen as key factors in increasing this value, while corporate social responsibility supports the relationship between variables. The analysis focused on 108 manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period, considering that this sector has a strategic contribution to the national economy and demonstrates consistency in corporate governance and social responsibility reporting practices.      In this study, a quantitative approach was applied by conducting an analysis of public companies. Regression tests were used to examine the indirect and direct effects between variables. The results of the test show that there is a significant influence between corporate governance and the level of CSR disclosure, but corporate governance is positioned as a measure of the audit committee. Profitability, in further testing, has a positive effect on Corporate Value, while CSR disclosure and corporate governance do not have a positive effect in part. The Sobel method used for mediation testing shows that CSR disclosure is not yet capable of being an intervening variable in the relationship between profitability or corporate governance and Corporate Value.      These findings indicate that the market does not prioritize social responsibility and corporate governance in assessing corporate value. As a result, for investors, the effectiveness of CSR is still relatively limited.
PENGARUH DIVIDEND POLICY DAN LEVERAGE TERHADAP PILIHAN KEBIJAKAN AKUNTANSI UNTUK ASET TAK BERWUJUD (Studi Empiris Terhadap Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023) Febiyanti Febiyanti; R. R. Sri Handayani
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 dividend policy and leverage on the choice of accounting policy for intangible assets in technology companies listed on the Indonesia Stock Exchange for the period 2019–2023. Using the agency theory type III framework, this research highlights the horizontal conflict between shareholders and creditors, as well as the potential for opportunistic behavior by managers in responding to pressures from both parties through financial reporting decisions. The study employs a documentation method with a total of 157 firm-year observations, selected through purposive judgment sampling. Dividend policy is measured using the dividend payout ratio, while leverage is proxied by the debt to asset ratio (DAR). The accounting policy choice is measured using a revenue strategy index based on five key accounting treatments for intangible assets. The data is analyzed using panel data regression models.The results show that dividend policy has a positive and significant effect on the choice of accounting policy for intangible assets, indicating that firms with higher dividend payouts tend to adopt aggressive accounting policies to increase reported income. Conversely, leverage measured by DAR shows a negative and significant effect, suggesting that firms with higher debt proportions tend to adopt more conservative accounting policies for intangible assets in order to maintain creditor trust. These findings suggest that external pressure from creditors can serve as a disciplinary mechanism that limits managerial discretion in pursuing opportunistic reporting behavior. Overall, the study emphasizes that accounting policy choices are shaped not only by shareholder interests but also by external governance forces stemming from a company’s financing structure.
ANALISIS KINERJA KEUANGAN DAERAH MENGGUNAKAN RASIO KEUANGAN PADA ANGGARAN PENDAPATAN, BELANJA, DAN PEMBIAYAAN DAERAH (APBD) (Studi Pada Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Sukoharjo Periode 2015-2024) Isnaini Nur Azizah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to evaluate the regional financial performance of Sukoharjo Regency over ten years (2015–2024) using a financial ratio approach across revenue, expenditure, and financing sectors. The research methodology uses secondary data from BPKPAD financial reports, processed using a descriptive-quantitative approach with analytical instruments, including variance, growth, effectiveness, efficiency, and harmony ratios, along with a financing analysis of SiLPA and Reserve Funds. The results indicate that Sukoharjo Regency maintains a high level of fiscal dependency on the central government, characterized by the dominance of Transfer Revenues in the regional budget (APBD) structure, averaging 74.49% relative to the contribution of Regional Original Revenue (PAD), with a fiscal independence ratio of only 30.21%. In terms of expenditure, the study identifies fiscal rigidity, marked by a massive dominance of Operating Expenditure, which reached a peak of 87.91% in 2024, while Capital Expenditure was at its lowest point at 12.07%. Although budget absorption is considered highly efficient, with a 94.44% ratio, the excessive volume of routine spending has created liquidity pressures in the financing sector. This is empirically supported by a negative growth trend in SiLPA of -25.15% and a consistent year-over-year decline in the Reserve Fund balance. Furthermore, the impact of the COVID-19 pandemic during 2020–2022 exacerbated this structural imbalance through refocusing policies that hindered long-term infrastructure investment. This research concludes that a structural reform of expenditure and the optimization of fiscal independence are imperative to ensure the sustainability of regional development.
PENGARUH BOARD CHARACTERISTICS TERHADAP ESG PERFORMANCE DENGAN FAMILY OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023) Dimas Farizki; Puji Harto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study aims to examine and analyze the effect of Managerial Ability, CEO Tenure, and Board Diversity on ESG (Environmental, Social, and Governance) performance, with Family Ownership  as a moderating variable. As control variables, this study also considers firm size, ROA (Return on Assets), and leverage.The study uses a moderated regression analysis approach to examine the relationships between these variables. Data were collected using a purposive sampling technique, with a sample of 58 companies listed on the Indonesia Stock Exchange during the period of 2021-2023.The results show that Managerial Ability, CEO Tenure, and Board Diversity do not have a significant effect on ESG performance. Furthermore, Family Ownership  was found to moderate the relationship between board characteristicss and ESG performance. These findings contribute to the understanding of the factors influencing ESG performance in Indonesian companies and have implications for board governance policies and corporate sustainability strategies.
PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN, LEVERAGE, FINANCIAL DISTRESS, PROFITABILITAS, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP PENGUNGKAPAN HAL AUDIT UTAMA (Studi pada Perusahaan Non-Keuangan Terdaftar di Bursa Efek Indonesia Periode 2023-2024) Muhammad Ahsan Makarim; Darsono Darsono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study examines determinants of Key Audit Matters (KAM) disclosure in non-financial companies with high audit complexity listed on the Indonesia Stock Exchange (IDX) during 2023-2024, representing the initial phase of full implementation of OJK Regulation No. 30 of 2023. Using a quantitative explanatory approach with pooled cross-sectional design, the sample consists of 558 firm-year observations from industrial, basic materials, and consumer non-cyclicals sectors selected through total sampling. The dependent variable is measured by the absolute number of KAM disclosed in independent auditor reports. Data are analysed using Poisson regression with log link function and robust standard errors (HC3) to address underdispersion. Results indicate that firm size (SIZE) and firm complexity (COMP) positively and significantly affect KAM disclosure (p < 0.01), confirming agency theory predictions. Simultaneously, all independent variables significantly influence KAM disclosure (LR χ² = 12.77; p = 0.047). Leverage, financial distress, profitability, and auditor industry specialization show no significant partial effects. These findings suggest that structural firm characteristics particularly scale and operational complexity are the primary determinants of audit risk communication intensity through KAM during the early regulatory implementation phase in Indonesia.
PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS DAN CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Dhani Faturrochman; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This study aims to analyze the effect of Key audit matters (KAM) disclosure and Corporate governance on Audit report lag (ARL). The independent variables consist of KAM, audit committee size, audit committee independence, audit committee expertise, audit committee meetings, board of commissioners size, and board of commissioners independence, while ARL serves as the dependent variable with company size, Big 4 auditors, and leverage as control variables. The population comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, with purposive sampling yielding 534 companies. Data were analyzed using panel data regression with a fixed effect model through EViews 13. The findings reveal that KAM disclosure, audit committee size, audit committee independence, audit committee expertise, board of commissioners size, and board of commissioners independence were found to have no significant effect on ARL, whereas audit committee meetings have a negative and significant effect on ARL.
PENGARUH KAPABILITAS KETUA KOMISARIS DAN DIREKTUR UTAMA TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DENGAN KONTROL KELUARGA SEBAGAI VARIABEL MODERASI Khayla Diani Putri; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This research aims to examine the effect of Chairman and Chief Executive Officer (CEO) capability on ESG disclosure, with family control as a moderating variable in family firms listed on the Indonesia Stock Exchange during the period 2020-2023. Based on Agency Theory, this study employed purposive sampling and selected 20 family firms, resulting in 80 observations tested using Moderated Regression Analysis (MRA). Leadership capability was measured through a four-dimensional composite index, family control was measured through three dimensions, and ESG disclosure was measured using 85 GRI Standards indicators. The results indicate that Chairman capability has a significant positive effect on ESG disclosure, while CEO capability does not have a significant effect. Family control is proven to weaken the positive effect of Chairman capability on ESG disclosure, but does not significantly moderate the relationship between CEO capability and ESG disclosure.
EVALUATING THE PROFITABILITY OF HYDROGEN AND AMMONIA PRODUCTION IN BRAZIL: STRATEGIC INVESTMENT INSIGHTS Muhammad Adiel Haryanto; Agung Juliarto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This thesis evaluates the financial feasibility and profitability of constructing an integrated hydrogen and ammonia production facility in Brazil. Using a mixed methods approach, it combines primary insights from expert interviews with quantitative capital investment modelling and international benchmarking. The research addresses the profitability of such a project depends on the balance between capital costs, operational expenses, and revenue streams. It employs financial metrics such as Levelized Cost of Hydrogen (LCOH), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period to assess economic viability. The findings indicate a competitive LCOH of $2.10/kg and a robust NPV of $228 million over a 20 year horizon, with a payback period of 4.36 years and IRR of 23%. These results position Brazil as a cost effective location for green hydrogen and ammonia production, supported by its abundant renewable resources and growing market opportunities. This research provides actionable investment insights and contributes to the strategic planning necessary for Brazil to emerge as a leader in the global hydrogen economy.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GREEN ACCOUNTING, KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Rizky Tsaniyatun Rofi’ah; Darsono Darsono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine the influence of Corporate Social Responsibility, Green Accounting, financial performance, and ownership structure on the value of companies in the energy and basic materials sectors. Each independent variable in this study was measured using the GRI Standard 2021 for Corporate Social Responsibility, and the PROPER rating for Green Accounting. Meanwhile, financial performance was measured using Return on Assets (ROA), and ownership structure was measured using institutional ownership. This study focused on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange for the 2021-2024 period. Data was collected by examining the annual reports of the relevant companies accessed through the company's official website and obtained from Bloomberg FEB Undip. The sample was selected using a purposive sampling technique based on predetermined criteria, resulting in 145 sample companies. The collected data were then analyzed using multiple linear regression. The results of this study found that financial performance had a positive effect on company value in the energy and basic materials sectors, and Green Accounting had a positive effect in a sensitivity test for the basic materials sector. Corporate Social Responsibility and ownership structure were not found to influence company value.
PENGARUH KONSERVATISME AKUNTANSI, MANAJEMEN LABA, DAN KETEPATAN PELAPORAN KEUANGAN TERHADAP STRATEGI BISNIS PROSPEKTOR DAN DEFENDER (Studi Empiris pada Perusahaan Sektor Consumer Cyclical yang terdaftar di Bursa Efek Indonesia tahun 2021-2024) Adzana Rakhmania Putri; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study aims to analyze the effect of accounting conservatism, earnings management, and financial reporting timeliness on the business strategies of prospectors and defenders in consumer cyclical companies listed on the Indonesia Stock Exchange for the period 2021–2024. This study is based on the Behavioral Agency Model, which explains that managers' strategic decisions are influenced by their perception of risk and the incentives they face. The research method uses a quantitative approach with multiple linear regression analysis (Ordinary Least Squares). The research sample was obtained through non-probability sampling techniques with a total of 258 company observations. Business strategies are classified into prospectors and defenders based on four strategy proxies. Earnings management is measured using the Modified Jones Model, while the timeliness of financial reporting is measured using audit report lag. This study also used control variables in the form of company size, market-to-book ratio, profitability, leverage, sales growth, and liquidity. The results show that accounting conservatism has a positive effect on companies' tendency to choose a defender business strategy. Conversely, earnings management is not proven to have an effect on the selection of a prospector business strategy. In addition, companies that submit their financial reports more timely tend to choose a defender business strategy. These findings indicate that financial reporting characteristics play a role in influencing companies' business strategy orientation.

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