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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 PENURUNAN NILAI GOODWILL (GOODWILL IMPAIRMENT) TERHADAP BIAYA EKUITAS (COST OF EQUITY) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2024 Jesiana Puspita Arum; 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 analyze the effect of goodwill impairment on the cost of equity in companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. The control variables examined include book-to-market ratio, leverage, firm size, and liquidity. The research employs multiple linear regression analysis to examine the relationship between these variables and the cost of equity, which is calculated using the Capital Asset Pricing Model (CAPM).The results indicate that goodwill impairment does not have a significant effect on the cost of equity, with a p-value greater than 0.05. In contrast, book-to-market ratio, firm size, and liquidity show a significant negative effect on the cost of equity, while leverage does not exhibit a significant impact. These findings suggest that fundamental company factors such as valuation, size, and liquidity play a more dominant role in determining the cost of equity compared to goodwill impairment.This research contributes to the understanding of how goodwill impairment and company fundamentals influence investor risk perception and capital costs in emerging markets. The implications of this study highlight the importance of financial transparency and effective risk management to maintain lower equity costs and enhance investor confidence in the Indonesian capital market.
PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP MANAJEMEN LABA DENGAN DEWAN KOMISARIS SEBAGAI MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Aditiya Rizqi Febriansah; Siti Mutmainah
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 related party transactions on earnings management with board of commissioners characteristics as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The characteristics of the board of commissioners are proxied by independent commissioners and board size. This study employs agency theory as the underlying theoretical framework. The sample was selected using a purposive sampling method, resulting in 179 observations. The analytical method used in this study was panel data regression analysis with the Common Effect Model and moderated regression analysis. The results indicate that related party transactions have a significant negative effect on earnings management. Independent commissioners are not proven to moderate the effect of related party transactions on earnings management. Meanwhile, board size is proven to moderate the effect of related party transactions on earnings management with a negative direction, indicating that board size weakens the positive effect of related party transactions on earnings management. These findings suggest that the monitoring capacity of the board of commissioners plays an important role in limiting the potential use of related party transactions in earnings management practices.
PENGARUH RASIO KEUANGAN TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Ira Hutahayan; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraudulent financial reporting is the intentional manipulation of financial statements by management to misrepresent a company's true financial condition, which may harm investors, regulators, and other stakeholders. One method to detect potential fraud is financial ratio analysis, as it provides early warning indicators of irregularities. This study examines the effect of leverage, profitability, and liquidity on the likelihood of financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, 118 observations were analysed through logistic regression with IBM SPSS 27.The results of the study indicate that leverage has a positive and significant effect on the potential for financial statement fraud, while profitability has a negative and significant effect. Liquidity does not show a significant effect.
Pengaruh Chief Executive Officer (CEO) Gender dan Independensi Dewan Komisaris Terhadap Earnings per Share (EPS) Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2025 Muhammad Fakhri Saputra; Tri Jatmiko Wahyu Prabowo
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 CEO gender and board independence on corporate financial performance, measured by Earnings per Share (EPS). The study utilizes data from manufacturing companies listed on the Indonesia Stock Exchange, comprising a total of 504 observations. Panel data regression analysis is employed to investigate the relationship between corporate governance characteristics and financial performance. The results indicate that CEO gender has a negative and significant effect on EPS, suggesting that firms led by female CEOs tend to exhibit lower EPS compared to those led by male CEOs. Furthermore, board independence is also found to have a negative and significant effect on EPS. These findings imply that an increase in the proportion of independent commissioners does not necessarily enhance a firm's earnings per share. The results support the Upper Echelons Theory, which posits that executives’ characteristics and corporate governance mechanisms influence strategic decision-making processes and organizational outcomes. This study provides practical implications for companies and stakeholders in understanding the effectiveness of leadership structure and corporate governance mechanisms in improving financial performance.
PENGARUH PENGGUNAAN APLIKASI SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Pada Pemerintah Desa di Kabupaten Simalungun) Yolanda Pinarsinta Silalahi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study aims to examine the effect of the use of the Siskeudes application, the government's internal control system, and the competence of village government officials on the accountability of village fund management. This is a quantitative study with primary data obtained through the distribution of questionnaires to respondents. The respondents in this study consisted of village officials, namely village heads and finance officers in Simalungun Regency, North Sumatra Province. The research sample consisted of 150 village officials in Simalungun Regency. The sampling technique used was purposive sampling. The analysis technique used to test the hypothesis is multiple linear regression using SPSS version 29 as the analysis tool. The results of the study showed that the use of the Siskeudes application and the government's internal control system does not affect the accountability of village fund management. The competence of government officials had a positive effect on the accountability of village fund management.
THE IMPACT OF ESG ON STOCK PRICE VOLATILITY: FIRM SIZE AS MODERATING VARIABLE (An Empirical Study on Indonesian Manufacturing Companies Listed on the IDX during the Year 2021-2024) Ananda Raisa Indira; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on stock price volatility and examine the role of firm size as a moderating variable. The independent variable in this study is ESG disclosure, measured using content analysis methods, and the dependent variable is stock price volatility. Return on Assets (ROA) and leverage, measured using the Debt to Equity Ratio (DER), serve as control variables.            The population of this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample selection used a purposive sampling method, with a total of 288 observations meeting the research criteria. The research approach used a quantitative method with panel data regression using the Random Effects model, and MRA to test the moderating role of firm size. A sensitivity analysis is also carried out by decomposing the ESG score into its environmental, social, and governance dimensions.            The results show that although the coefficient for ESG disclosure on stock price volatility is negative, the effect is not statistically significant. This indicates that higher ESG disclosure, when aggregated, does not consistently lead to lower stock price volatility. Firm size also does not strengthen the negative relationship between ESG disclosure and stock price volatility; instead, the interaction terms suggest that any potential risk-reducing effect of ESG tends to weaken as firm size increases. The sensitivity analysis further reveals that only social disclosure has a negative and significant impact on volatility, while environmental and governance disclosures are not significant. These findings imply that investors respond more social-related information than to ESG performance as a whole.
PENGARUH TINGKAT KESEHATAN BANK TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI PEMODERASI Hesti Kumala Sari; Puji Harto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to analyze  the effect of bank soundness on firm value, with financial reporting quality as a moderating variable. The dependent variable in this research is firm’s value, while the independent variable consists of bank health indicators, including risk profile, corporate governance (GCG), earnings, and capital. The moderating variable is financial reporting quality, specifically accrual quality, and control variables include firm size and firm age. The population of this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample selection method used was purposive sampling method. The result were obtain as many as 171 observations over 4 years. Data analysis was conducted using multiple linear regression in SPSS.The findings indicate that the capital has a positive effect on firm value, while GCG, earning, and risk profile do not have a significant impact on firm value. Additionally, financial reporting quality does not moderate the relationship between risk profile, GCG, earning, and capital with firm’s value.
PARADOKS KEPATUHAN PAJAK UMKM INDONESIA: MODEL INTEGRATIF DAN IMPLIKASI PERGESERAN PARADIGMA KEBIJAKAN - A SYSTEMATIC LITERATURE REVIEW Fransiskus Daniawan; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study diagnoses the dynamic mechanisms perpetuating tax non-compliance in Micro, Small, and Medium Enterprises (MSMEs) through an integrative conceptual model. Key variables examined include internal (capacity and literacy), external (incentives and administration), and psychosocial factors (tax morale and trust). A Systematic Literature Review (SLR) is employed to evaluate the effectiveness of traditional policies and formulate a novel relationship-centric framework.Methodologically, the SLR follows the PRISMA protocol, utilizing the PICO framework for research questions. Literature searches were conducted in the Scopus database targeting open-access English journal articles published between 2021 and 2025. From an initial 791 records, the screening and data extraction process yielded 35 high-quality articles for in-depth synthesis.The results confirm that MSME non-compliance is driven by a "Vicious Cycle of Non-Compliance", originating from low literacy and complex systems (e.g., utilization problems), which ultimately erodes taxpayer morale and trust. Personalized interventions and behavioral nudges proved significantly more effective than mere coercion. Therefore, sustainable solutions require a paradigm shift by tax authorities from an enforcement-centric to a relationship-centric model, redefining success metrics toward long-term psychological contract health.
DIVERGENSI HAK KONTROL DAN HAK ARUS KAS TERHADAP COST STICKINESS : MODERASI KUALITAS AUDIT DAN INDEPENDENSI DEWAN KOMISARIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Christian Boardes Nathanael Siburian; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study investigates how divergence between control rights and cash flow rights affects cost stickiness in Indonesian manufacturing firms listed on the IDX from 2015–2024, moderated by audit quality and board independence. Concentrated ownership in Indonesia often leads to disproportionate voting power, exacerbating agency conflicts in cost management. Using secondary data from 62 firms (620 observations) and EGLS regression, it measures cost stickiness via Anderson et al. (2003) and divergence as the rights gap for ultimate controllers.Findings show divergence significantly reduces cost stickiness, implying more flexible cost adjustments and potential earnings manipulation, consistent with Oh and Choi (2025). Big 4 audit quality moderates the control rights–stickiness link without direct effects, while board independence moderates both rights' pathways. The F-test confirms joint significance, but low Adjusted R² (16.64%) indicates other unmodeled factors.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DI MASA PANDEMI COVID-19 (Studi Empiris pada Sektor Industri dan Sektor Properti Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Fathia Aulia Putri; Darsono Darsono
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to examine the effect of firm characteristics and corporate governance on earnings management during the Covid-19 pandemic. The company characteristics used in this study are firm size as measured by the natural logarithm of total assets, and liquidity as measured by the current ratio. Meanwhile, corporate governance is measured through institutional ownership (percentage of shares owned by institutions), the proportion of Independent commissioners in the board structure, and audit quality as measured by percentage by acquiring the most clients who use the selected KAP in the Industrial and Real Estate Property sectors.This research was conducted on industrial and real estate property sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. Data collection was carried out through observation of annual reports obtained from the official website owned by the company and Bloomberg FEB Undip as a source of financial report data. The sampling technique used the purposive sampling method, with a total sample of 106 companies or 256 observation data. The technique was analyzed using multiple linear regression with the Ordinary Least Squares (OLS) approach.The results showed that liquidity and institutional ownership had a positive and significant effect on earnings management practices, while firm size, Independent board of commissioners and audit dominant had no effect on earnings management. This study aims to provide input for companies, investors and regulators in understanding the factors that influence earnings management practices, especially on crisis situations such as the Covid-19 pandemic.

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