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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 BIAYA AUDIT, UKURAN PERUSAHAAN, DAN TINGKAT UTANG TERHADAP PENGUNGKAPAN HAL AUDIT UTAMA (Studi pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2022–2024) Felita Khuriani Ardia; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of audit fees, firm size, and leverage on Key Audit Matters (KAM) disclosure among financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024 within the compliance theory framework. SA 701, issued by IAPI and effective since 2022, requires auditors to disclose KAM while allowing flexibility in determining narrative depth through professional judgment, resulting in variation in disclosure practices across auditors. The independent variables are audit fees, firm size, and leverage, with auditor type, auditor rotation, and firm loss serving as control variables.This study uses secondary data comprising audited financial statements, independent auditor's reports, and annual reports. The sample was determined through purposive sampling, yielding 78 companies with a total of 234 observations over three years. KAM disclosure was measured using a word count approach. Data were analyzed using multiple linear regression with Ordinary Least Squares (OLS) estimation in EViews 13.The results show that audit fees and leverage have a significant positive effect on KAM disclosure, while firm size shows no significant effect. These findings suggest that KAM disclosure is not solely determined by compliance with SA 701, but is also shaped by engagement conditions and client characteristics that drive auditors to present longer and more detailed KAM narratives.
PERAN SERTA TANTANGAN ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING TERHADAP EFEKTIVITAS AUDIT INTERNAL: A SYSTEMATIC LITERATURE REVIEW Talent Angeliq Monica Catherine Tampubol; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to explore the role, benefits, and challenges of applying Artificial Intelligence (AI) and Machine Learning (ML) to improve the effectiveness of internal audits. The study employed a systematic literature review (SLR) method, analyzing twenty selected articles relevant to the research question, which were indexed in Scopus between 2021 and 2025. The results indicate that AI and ML significantly enhance the effectiveness of internal audits by improving accuracy, accelerating the audit process, and enabling real-time data analysis to detect potential risks and anomalies. Furthermore, the application of these technologies allows auditors to focus more on strategic tasks and improves corporate transparency and compliance. However, the implementation of AI and ML also faces several challenges, such as inconsistent data quality, limitations in auditors' technical competencies, and data security risks. This research contributes to a more comprehensive understanding of the integration of AI and ML in internal audits and serves as a reference for further research and professional practice in the digital age. These findings are expected to benefit future researchers, companies adopting the technology, and internal auditors.
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR MODAL, DAN INVESTASI MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Fiki Sabila Firdaus; Abdul Rohman
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 corporate governance proxied by blockholder ownership, capital structure proxied by the debt-to-equity ratio (DER), and capital expenditure on firm value proxied by price-to-book value (PBV), with profitability measured by return on assets (ROA) serving as a moderating variable. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using panel data regression and moderated regression analysis (MRA) with EViews 12. The findings indicate that blockholder ownership has a positive and significant effect on firm value, whereas DER has a negative and significant effect on firm value. Meanwhile, capital expenditure does not have a significant effect on firm value. Furthermore, ROA strengthens the relationship between blockholder ownership and firm value but does not moderate the relationship between DER and firm value or between capital expenditure and firm value.
PENGARUH EMISI KARBON TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Energi dan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Annisa Nur Laily Yuniasari; Endang Kiswara
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 carbon emissions on firm value in the energy and industrial sectors that received PROPER ratings on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The main issues examined are whether carbon emissions, firm size, leverage, and institutional ownership affect firm value, and whether carbon emissions produced in the energy sector comply with Indonesia’s carbon tax framework. This research is adapted from Han et al. (2023) entitled “Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan.” The research method used is panel data regression, utilizing secondary data obtained from annual reports, sustainability reports, and PROPER data from the Ministry of Environment and Forestry. The research sample consists of 13 companies in the energy and industrial sectors that consistently received PROPER ratings during 2021-2023. The results show that only firm size has a positive and significant effect on firm value. Carbon emissions, leverage, and institutional ownership do not show significant effects on firm value. In addition, the data disclosed by energy sector companies is not sufficient to draw conclusions regarding the alignment of carbon emissions with the carbon tax framework in Indonesia. These findings indicate that environmental factors, especially carbon emissions, have not yet become a main consideration for investors in assessing firm value in Indonesia during the research period.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), GREEN INNOVATION, DAN REPUTASI PERUSAHAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Naia Fitrah Alia; Etna Nur Afri Yuyetta
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 effects of Corporate Social Responsibility (CSR), Green Innovation, and Corporate Reputation on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. This study is grounded in stakeholder theory.The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used in selecting the research sample, resulting in 195 research samples for three consecutive years (2022–2024).The results of the analysis indicate that Corporate Social Responsibility does not have a significant direct effect on Financial Performance. Meanwhile, Green Innovation has a positive and significant effect on Financial Performance, and Corporate Reputation also has a positive and significant effect on Financial Performance.
PENGARUH TATA KELOLA PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2021-2023) Rizky Ramadhan; Puji Harto
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 corporate governance and investment opportunity set (IOS) on earnings quality, by considering control variables such as company size, profitability, and cash holding. The independent variables tested in this study are board diversity, executive compensation, interlocking directorship, and investment opportunity set (IOS), while earnings quality serves as the dependent variable. This study focuses on companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023. The research sample was taken using a purposive sampling method, resulting in 292 observations obtained from company prospectuses, financial statements, and published annual reports. Data analysis was carried out using multiple linear regression after conducting classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results of the study indicate that board diversity and investment opportunity set (IOS) have a significant negative effect on earnings quality, while executive compensation and interlocking directorship do not show a significant effect on earnings quality. As for the tested control variables, company size and profitability show a significant negative effect on earnings quality. Meanwhile, cash holding does not have a significant effect on earnings quality.
The Impact of Ownership Structure and Financial Performance on Corporate Social Responsibility (Evidence from Manufacturing Companies Listed in IDX in the period of 2017 – 2022) Putri Naila Meirizka; Paulus Theodorus Basuki Hadiprajitno
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 ownership structure, namely managerial, institutional, and foreign ownership along with financial performance on firm corporate social responsibility. The research sample comprises of manufacturing companies listed on the Indonesia Stock Exchange in the period the 2017–2022. This study utilized quantitative methods using moderated regression analysis (MRA) with SPSS26. The findings show that managerial ownership has a significant negative effect on CSR. Meanwhile, institutional and foreign ownership has a significant effect on CSR. Moreover, firm financial performance proxied by ROA also positively affect CSR.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021 - 2023) Laila Maghfiroh; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This This study aims to examine the effect of leverage and profitability on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Tax avoidance is measured using the Current Effective Tax Rate (CETR). Profitability is proxied by Return on Assets (ROA), while leverage is proxied by the Debt to Equity Ratio (DER). The population in this study includes all mining sector companies listed on the IDX, with a total sample of 108 companies selected through purposive sampling based on specific criteria. The data analysis technique employed is multiple linear regression using SPSS version 26. The results show that profitability has no significant effect on tax avoidance. Meanwhile, leverage has a positive and significant effect on tax avoidance.
ANALISIS PERAN MEDIASI KOMITMEN ORGANISASI DAN PERSEPSI TERHADAP INOVASI DALAM HUBUNGAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Ayu Ciptaningrum; Marsono Marsono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine the mediating role of organizational commitment and perception of innovation in the relationship between budgetary participation and managerial performance among echelon IV officials in vertical work units of the Directorate General of Treasury. This research employs a quantitative approach using Partial Least Squares Structural Equation Modeling with SmartPLS 3.0. The data were collected through questionnaires distributed to echelon IV officials who were actively involved in budgeting activities. A total of 113 responses were analyzed using bootstrapping procedures.The results show that budgetary participation has a positive and significant effect on managerial performance. In addition, organizational commitment and perception of innovation partially mediate the relationship between budgetary participation and managerial performance. These findings indicate that budgetary participation improves managerial performance not only directly, but also indirectly by strengthening organizational commitment and encouraging innovative perceptions among managers. The results imply that public sector organizations need to develop substantive budgetary participation mechanisms to improve managerial effectiveness, strengthen commitment, and foster an innovation-oriented work culture.
PENGARUH GREEN ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Anisa Dian Medianawati; Nur Cahyonowati
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 green accounting on sustainable development with Corporate Social Responsibility (CSR) disclosure as a mediating variable. This study uses independent variables (green accounting), dependent variables (sustainable development), and mediating variables (CSR disclosure).             The population used in this study were manufacturing and energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample was selected using the purposive sampling method and obtained 379 samples. The analysis techniques employed were regression analysis and path analysis, utilizing SPSS 25 software.             The results of this study reveal that green accounting has a positive effect on sustainable development, green accounting has a positive effect on CSR disclosure, CSR disclosure has a positive effect on sustainable development, and CSR disclosure is able to mediate the effect between green accounting and sustainable development.

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