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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 ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Indeks SRI-KEHATI Periode 2021-2023) Tegar Ananta Yudha; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study addresses the inconsistency in prior research and the limited flow of sustainable investments in developing nations like Indonesia. Its primary objective is to examine the impact of Environmental, Social, and Governance (ESG) disclosures—both holistically and individually—on firm value, while also analyzing the role of audit quality as a moderating variable.The research focuses on non-financial companies consistently listed on the Indonesia Stock Exchange’s (IDX) SRI-KEHATI index from 2021 to 2023. Utilizing a purposive sampling method, a total of 54 observations were analyzed. The hypothesis testing was conducted using panel data regression with a Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) via EViews 13 software.The findings reveal that holistic ESG disclosures, alongside specific environmental and social disclosures, significantly and negatively impact firm value, whereas governance disclosure shows no effect. Furthermore, audit quality fails to moderate this relationship, concluding that stakeholders in the Indonesian capital market remain predominantly driven by short-term financial metrics rather than recognizing sustainability practices as strategic added value
EXPLORING DRIVERS AND BARRIERS TO CIRCULAR ECONOMY ADOPTION AMONG SMES: EVIDENCE FROM THE TWO4C PROJECT Raden Ajeng Arimbi Dyah Lokashinta Wibisono; Agung Juliarto; Kees Tesselhof; Frank Gruben
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Small and Medium Enterprises (SMEs) play a pivotal role in the transition toward a circular economy (CE), yet they often face significant barriers in adopting circular practices. This research explores the main drivers and barriers influencing CE adoption among SMEs engaged in the TWO4C project, a Dutch–German cross-border initiative aimed at accelerating circular transformation. Using survey data from SMEs in construction, electronics, plastics, metal, and wood industries, the study applies a descriptive quantitative approach.Findings reveal that internal innovation culture, employee empowerment, and leadership support serve as critical drivers, while traditional mindsets, lack of knowledge, and operational inertia remain significant barriers. Participation in the TWO4C project provides indirect benefits by fostering peer learning, knowledge exchange, and collaboration across borders.The study contributes to the literature by integrating four theoretical perspectives—Institutional Theory, Resource-Based View (RBV), Transition Management (TM), and Organizational Learning (OL)—to explain CE adoption dynamics. Practical recommendations are provided for SMEs, policymakers, and support institutions to strengthen innovation capabilities, shift cultural mindsets, and leverage cross-border collaboration to accelerate circular transitions.
PENGARUH ARTIFICIAL INTELLIGENCE (AI) DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Consumer Goods Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Maharani Saskia Putri; 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 AI disclosure on firm value in non cyclical consumer goods companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Furthermore, this study examines the role of financial performance as a mediating variable in the relationship between AI disclosure and firm value. This is conducted amidst the increasing adoption of AI as a strategic capability that has the potential to influence market perceptions of firm value. The study employed a quantitative approach with secondary data sourced from annual reports and financial reports on the official IDX and Bloomberg websites. The sample was selected using a purposive sampling method, resulting in 66 companies with a total of 198 observations over the three-year study period. AI disclosure was measured using content analysis-based AI Frequency Disclosure (AIFREC), firm value was measured using Tobin's Q, and financial performance was proxied by Return on Assets (ROA). Hypotheses were tested using panel data regression analysis and Aroian's mediation test. The results of the study indicate that AI disclosure has a negative and insignificant effect on both firm value and financial performance. While financial performance has a positive and significant effect on firm value, it fails to mediate the relationship between AI disclosure and firm value. This indicates that the market does not yet consider AI disclosure a credible signal without concrete evidence of company performance. Therefore, AI disclosure will be more meaningful to the market if supported by financial performance that reflects the effectiveness of AI implementation in company operations. 
PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Badan Usaha Milik Negara Nonkeuangan yang Terdaftar pada BEI Tahun 2019-2023) Mutiara Tsari Trinanda Dalimunthe; 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 examine the effect of financial performance, capital structure, and corporate governance mechanism on firm value. The variables used in the analysis are profitability, liquidity, capital structure, institutional ownership, and firm value as the dependent variable. The study focuses on non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period 2019–2023, with a total of 78 samples.The sample selection was based on purposive sampling using specific criteria. Multiple linear regression analysis was employed as the analytical method in this study. The results indicate that profitability and institutional ownership have a significant positive relationship with firm value, while, liquidity has a significant negative effect on firm value. This study also finds that capital structure has no effect on firm value.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Nathania Gisela; Agung Juliarto
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 Environmental, Social, and Governance (ESG) disclosure on the financial performance of basic materials companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance is measured using Return on Assets (ROA), while audit quality serves as a moderating variable and firm size is included as a control variable. The study is based on legitimacy theory and agency theory, which suggest that ESG disclosure can enhance corporate legitimacy, reduce information asymmetry, and increase investor confidence, while high audit quality improves the credibility of corporate information. Using a quantitative research approach, the study analyzes secondary data obtained from annual reports and the Bloomberg Terminal. The sample consists of 23 companies with a total of 92 firm-year observations selected through purposive sampling. Data analysis is conducted using panel data regression and Moderated Regression Analysis (MRA) to evaluate both the direct effect of ESG disclosure on financial performance and the moderating role of audit quality. The results reveal that ESG disclosure has a positive and significant impact on corporate financial performance. More specifically, the environmental and social dimensions of ESG contribute significantly to improving ROA, indicating that companies with stronger environmental and social practices tend to achieve better financial outcomes. In contrast, the governance dimension does not show a significant effect on financial performance. Furthermore, the findings demonstrate that audit quality strengthens the positive relationship between ESG disclosure and financial performance, suggesting that credible and high-quality audits enhance stakeholder trust in ESG information and increase its value in improving corporate performance. These findings highlight the importance of ESG practices and audit quality in supporting sustainable business performance and long-term value creation.
EMISI KARBON, NILAI PERUSAHAAN, DAN PENGUNGKAPAN LAPORAN KEUANGAN: TINJAUAN TEORI LEGITIMASI DAN TEORI SINYAL (Perusahaan Energi Batubara yang Terdaftar di BEI Tahun 2022-2023) Rizqy Kurnia Mulyadi; Endang Kiswara
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 relationship between three main aspects: total carbon emissions, voluntary carbon emissions disclosure, and firm value among coal companies listed on the Indonesia Stock Exchange for the period 2022-2023.  Using legitimacy and signalling theory approaches, this study seeks to understand the motivation of companies in disclosing carbon emissions and its impact on market value. This research uses a comparative qualitative descriptive method with descriptive statistics. The results of the study show that overall, PT Bayan Resources Tbk. stands out as the company with the best environmental performance, while PT TBS Energi Utama Tbk. consistently records the worst performance in various carbon emission ratios. PT Harum Energy Tbk. did excel in the aspect of voluntary disclosure, but due to the high ratio of carbon emission to operating income which reached 133, its final environmental performance score became less optimal than PT Bayan Resources Tbk
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris pada Perusahaan Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Muhammad Hikmal Alfath; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of profitability, liquidity, leverage, and dividend policy on firm value in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Signaling theory and pecking order theory are used as the conceptual basis of the research. A purposive sampling technique was applied, resulting in 132 firm-year observations. The data were analyzed using multiple linear regression. The results show that profitability and dividend policy positively and significantly affect firm value, while liquidity has a negative and significant impact. Meanwhile, leverage is found to have no significant effect on firm value. These findings suggest that investors place more importance on earnings performance and dividend distribution as primary indicators for assessing firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU MENGGUNAKAN PERBANKAN DIGITAL PADA GENERASI Y DAN Z: PERAN MEDIASI EKSPEKTASI KINERJA DALAM MODEL UGT DAN UTAUT2 Sekarwangi Larasati; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study aims to analyze the factors influencing behavioral intentions and actual behavior regarding the use of digital banking services among Generation Y and Z in Indonesia. This study integrates the Uses and Gratifications Theory (UGT) and the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), with performance expectations serving as a mediating variable. The variables used in this study include cognitive needs, affective needs, social needs, performance expectations, effort expectations, social influence, facilitating conditions, habits, hedonic motivation, perceived value, behavioral intention, and usage behavior.This study employs a quantitative approach using primary data collected through a questionnaire survey. The study sample consisted of 473 respondents who are users of digital banking services from Generations Y and Z in Indonesia. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The use of this method aimed to test both direct and indirect relationships among variables in the research model.The results of the study indicate that cognitive needs have a positive effect on performance expectations and behavioral intentions, while affective needs have a positive effect on performance expectations, effort expectations, and behavioral intentions. Performance expectations were found to mediate the relationship between cognitive needs and affective needs and behavioral intentions. Additionally, social needs have a positive effect on social influence, and social influence has a positive effect on behavioral intentions. Performance expectations, effort expectations, facilitating conditions, habits, hedonistic motivation, and value of price also have a positive effect on behavioral intention. Furthermore, behavioral intention has a positive effect on the behavior of using digital banking.
PENGARUH KONEKSI POLITIK DEWAN KOMISARIS DAN KARAKTERISTIK AUDITOR TERHADAP PENGUNGKAPAN HAL AUDIT UTAMA (HAU) (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Clara Tiffany Setiawan; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to examine the effect of political connections of the board of commissioners and auditor characteristics on the disclosure of Key Audit Matters (KAM) in Indonesia. The dependent variable in this study is the disclosure of Key Audit Matters (KAM). The independent variables consist of the political connections of the board of commissioners, audit committee size, auditor tenure, and client importance to the auditor as representations of auditor characteristics. This study also includes control variables, namely firm size and return on assets (ROA).The sample of this study comprises financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The final sample consists of 210 observations. The sample was selected using a purposive sampling method based on predetermined criteria. The data analysis method employed is panel data regression analysis, with the assistance of Eviews 12 software for hypothesis testing.The results of this study indicate that, among the four independent variables tested, only client importance to the auditor has a significant positive effect on the disclosure of Key Audit Matters (KAM). In contrast, audit committee size, political connections of the board of commissioners, and auditor tenure do not exhibit a significant effect on KAM disclosure. These findings suggest that the economic relationship between the client and the auditor plays an important role in determining the extent to which auditors disclose key audit matters in the independent audit report.
PENGARUH KINERJA ESG DAN KARAKTERISTIK DEWAN TERHADAP KINERJA KEUANGAN (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Negara-Negara di Asia Tahun 2022-2024) Naddya Nur Adhani; Surya Raharja
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Mining companies listed on stock exchanges in Asian countries operate in a sector that is closely associated with environmental exposure, regulatory scrutiny, and growing expectations from stakeholders regarding sustainability and governance practices. In this context, the adoption of Environmental, Social, and Governance (ESG) principles, along with effective board structures, is considered essential in strengthening corporate performance and long-term value creation. This study seeks to investigate empirically the impact of ESG performance and board characteristics—namely board size, board independence, and gender diversity—on the financial performance of mining firms listed on Asian stock exchanges for the 2022–2024 period.This research applies a quantitative research design using secondary data collected from the Refinitiv database and companies’ published financial statements. The sample was determined through purposive sampling based on specific selection criteria. A total of 61 mining companies met the requirements and were observed over three years, resulting in 183 firm-year observations after the removal of outliers. Financial performance is proxied by Return on Assets (ROA). The data are analyzed using multiple linear regression analysis.The empirical findings reveal that ESG performance has a positive and statistically significant relationship with financial performance. Board independence is also found to positively and significantly affect ROA. In contrast, board size and board gender diversity do not demonstrate a significant influence on financial performance. These results imply that sustainability performance and independent oversight play a meaningful role in enhancing profitability, while certain board attributes may not directly translate into short-term financial gains.

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