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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 EMISI KARBON TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATOR (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks KOMPAS100 Periode 2022-2024) M. Sabbit Qolbi; Muchamad Syafruddin
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 and analyze the effect of carbon emission disclosure on firm financial performance, as well as to evaluate the potential moderating role of firm size in this relationship. The measurement of financial performance in this study is classified into two dimensions, namely accounting-based financial performance (Return on Assets/ROA) and market-based financial performance (Tobin’s Q).This study uses a quantitative approach with secondary data sourced from annual reports and sustainability reports. The research population includes companies listed on the Indonesia Stock Exchange (IDX) in the KOMPAS100 Index during the 2022–2024 period. The sampling technique used was purposive sampling, which resulted in a final sample of 59 non-financial companies with a total of 177 units of analysis. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) approach through EViews 14 software.The results indicate that carbon emission disclosure has a negative and significant effect on firm financial performance, both from an accounting (ROA) and market (Tobin’s Q) perspective. However, the moderation test results show that firm size significantly moderates and changes the direction of the effect to be positive.
FACTOR AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BANK IN INDONESIA (Study Case Bank in DKI Jakarta) Clara Augustine; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the factors that influence the effectiveness of internal audits in the Indonesian banking sector, particularly in the DKI Jakarta region, using Attribution Theory as its theoretical foundation. The study empirically examines the influence of internal auditor competence, internal auditor independence, management support, and organizational culture on the effectiveness of internal audits. Using a quantitative approach, data were collected through structured questionnaires from 105 internal auditors and related staff at Indonesian commercial banks and were analyzed using multiple linear regression.The research findings indicate that internal auditor competence, internal auditor independence, and organizational culture have a significant positive influence on the effectiveness of internal audits. These results underscore that the professional capabilities of auditors, their autonomy from intervention, and a transparent and ethical organizational culture are crucial for the success of internal audits in the banking industry. However, the hypothesis regarding management support was rejected, as no statistically significant influence on internal audit effectiveness was found within the context of this study.Theoretically, this study contributes by applying Attribution Theory to explain how the perception of audit effectiveness is shaped by attributions to stable, internal factors like competence and culture. Practically, the findings offer insights for banking management and regulators to focus on enhancing auditor competence, strengthening independence, and developing an organizational culture that supports accountability to improve audit quality, mitigate fraud risks, and reinforce governance frameworks in the Indonesian financial sector
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN DIREKTUR WANITA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Triyanti Maria Natalia Siregar; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Taxes are the primary source of state revenue and play a crucial role in supporting development and public welfare. However, tax revenue in Indonesia has not yet been optimal due to the presence of corporate tax avoidance practices, where taxes are perceived as a burden that reduces profits. This study examines the factors influencing tax avoidance through corporate social responsibility and the role of women directors in moderating this relationship. This research employs a quantitative approach using panel data regression, analyzed with EViews 13 software. The sampling technique used is purposive sampling, resulting in a total sample of 51 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The findings indicate that corporate social responsibility has a negative effect on corporate tax avoidance. This suggests that companies with higher levels of social responsibility tend to be more compliant with tax obligations. However, the role of women directors does not show a significant effect in moderating the negative relationship between corporate social responsibility and corporate tax avoidance.
TELAAH KRITIS TERHADAP PERSPEKTIF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT REPUBLIK INDONESIA Wahyu Rangga Saputra; Endang Kiswara
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study analyzed the correlation between Environmental, Social, and Governance (ESG) disclosure, Audit Quality, ROE, Leverage, Firm Size and the Public Value of the Indonesian Central Government. Utilizing secondary data from the Central Government Financial Statements (LKPP) and Audit Board (BPK) findings (2021-2023) through qualitative descriptive content and correlation analyses, findings revealed a very weak positive correlation for overall ESG with Public Value. Specifically, Environmental showed a weak positive, Governance a very strong positive, and Social a very strong negative correlation. These results suggest that despite the government possessing various ESG-related data, its lack of integration into a comprehensive reporting framework limits its optimal impact on government legitimacy and Public Value.
PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP KINERJA PERUSAHAAN MELALUI ESG DISCLOSURE (Studi Empiris Perusahaan Sektor Energi Asia Pasifik pada Tahun 2021-2024) Raihan Sayyid Husain; 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 determine the direct effect of Environmental Management Accounting (EMA) on firm performance mediated by ESG Disclosure. This study uses Environmental Management Accounting (EMA) as the independent variable, firm performance measured by Return On Assets (ROA) and Tobin's Q proxies as the dependent variable, and ESG Disclosure as the mediating variable.The data used in this study are secondary data, with the research population comprising energy sector companies in the Asia Pacific region based on the Global Industry Classification Standard (GICS) during the 2021-2024 period. This study utilized a purposive sampling method, resulting in 49 companies that met the predetermined criteria as the research sample[cite: 2]. The data were processed and analyzed using multiple linear regression, path analysis, and the Sobel test with the SPSS version 29 software.The results of the study show that Environmental Management Accounting (EMA) has no effect on firm performance (neither ROA nor Tobin's Q). On the other hand, Environmental Management Accounting (EMA) has a positive effect on ESG Disclosure, and ESG Disclosure has a positive effect on firm performance (both ROA and Tobin's Q)[cite: 2]. This study also found that ESG Disclosure cannot mediate the relationship between Environmental Management Accounting (EMA) and firm performance (both ROA and Tobin's Q).
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA KEUANGAN DENGAN FINANCIAL SLACK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Savana Elga Felisha; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This research refers to previous studies that examine the influence of Environmental, Social, and Governance (ESG) disclosure on financial performance, which show inconsistent results. This research aims to examine the effect of ESG disclosure on financial performance measured by Tobin's Q. In addition, this research also examines the role of financial slack in moderating the relationship between ESG disclosure and financial performance. The variables used in this research are environmental, social, and governance disclosure as the independent variables, financial performance as the dependent variable, and financial slack as the moderating variable. The research also includes ROA, firm size, and leverage as control variables.Secondary data are used in this research and purposive sampling is applied as the sampling technique. The difference between this research and prior studies lies in the data source, sample coverage, and analytical method. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, with ESG data obtained from Bloomberg, resulting in 119 selected samples. Data are analyzed using Partial Least Squares – Structural Equation Modeling (PLS-SEM) with SmartPLS 3, including descriptive statistical analysis, measurement model (outer model) and structural model (inner model) evaluation, and hypothesis testing through bootstrapping.The results show that Environmental Disclosure has a positive and significant effect on Financial Performance. Social Disclosure and Governance Disclosure do not have a significant effect. Financial Slack does not moderate the effect of Environmental Disclosure, but it strengthens the effect of Social Disclosure, and weakens the effect of Governance Disclosure at a 10 percent significance level.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024) Defti Agita Nursiti Sakinah; 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 Social Responsibility (CSR) on earnings management and the role of audit quality as a moderating variable in this relationship. The background of this study is based on the phenomenon that earnings management practices remain a serious concern in the accounting world, where company managers have the potential to manipulate financial information for personal or corporate gain. On the other hand, CSR, as a form of corporate social responsibility, is believed to reflect management's ethical commitment, which should mitigate such opportunistic behavior.The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. The sample was selected using a purposive sampling method based on certain predetermined criteria. The data used were secondary data obtained from annual reports and company financial statements published on the official IDX website. Earnings management was measured using discretionary accruals using the Modified Jones model, CSR was measured using a measurement index based on the Global Reporting Initiative (GRI), while audit quality was proxied by the size of Big Four and Non-Big Four Public Accounting Firms (KAP). The analytical method used was multiple linear regression with a Moderated Regression Analysis (MRA) test.The results provide empirical evidence that CSR negatively impacts earnings management, and that audit quality is unable to strengthen the relationship between CSR and earnings management. This research is expected to contribute to the development of accounting science, particularly in the field of corporate governance, and serve as a reference for investors, regulators, and other stakeholders in assessing the quality of corporate financial reporting.
ANALISIS EFEKTIVITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) DI DESA SUMAMPIR KECAMATAN REMBANG KABUPATEN PURBALINGGA Afri Damayanti; Warsito Kawedar
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

The purpose of the study is to analyze the effectiveness of the village government in managing the village revenue and expenditure budget. This study is a qualitative study with a descriptive approach using data collection methods through interviews and documentation. Then the data obtained is analyzed using data analysis techniques through several stage as follows: categorization, rasionalization of relations, data presentation, drawing conclusions. This study was conducted in Sumampir Village, Rembang District, Purbalingga Regency. Based on the data obtained in the field, the author can conclude that the management of the village revenue and expenditure budget carried out by the village government has effective and meffective results. In the management of the village revenue and expenditure budget in the field of village development and the field of emergency and urgent disaster management. The management of the village revenue and expenditure budget in the field of community development and community empowerment has been effective.
GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI DAN KINERJA PERUSAHAAN (Studi Empiris Perusahaan Terindeks Saham LQ45 di Bursa Efek Indonesia Periode 2021-2024) Iffah Nur Shadrina; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the value and performance of companies indexed by LQ45 shares on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The problem examined is whether GCG components—consisting of Managerial Ownership (MO), Institutional Ownership (IO), Proportion of Independent Commissioners (IC), Audit Committee (AC), and Board of Director Size (BOD)—along with CSR, influence company value (PBV) and performance (ROE). This research adapts the study by Asyik et al. (2024). Using multiple linear regression with sustainability reports and Bloomberg financial data, and a sample of 17 companies that consistently applied GCG and disclosed CSR during 2021-2024, the results show that IO and IC positively influence both firm value and performance, while AC negatively influences both. BOD positively affects firm performance only. MO and CSR show no significant effect on either firm value or performance. These findings indicate that GCG quality and quantity aspects have not been fully prioritized and CSR disclosure has not become a primary consideration for investors in Indonesia during 2021-2024.
PENGARUH TINGKAT RISIKO PADA PROSPEKTUS TERHADAP FENOMENA UNDERPRICING IPO DI BURSA EFEK INDONESIA TAHUN 2020-2024 Alya Ahshaina Refriazahra; Agus Purwanto
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 impact of financial and non-financial risk factors on the phenomenon of underpricing in companies that conducted Initial Public Offerings (IPOs) in Indonesia during the period of 2020-2024. The financial variables examined include Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) as a control variable, while the non-financial variables include Underwriter Reputation (PE) and Auditor Reputation (RA). The research employs multiple linear regression analysis to examine the relationship between these variables and the Initial Return (IR), which is used as an indicator of underpricing.The results indicate that Current Ratio (CR) has a significant positive effect on underpricing, with a p-value < 0.001. In contrast, Debt to Equity Ratio (DER), Underwriter Reputation (PE), and Auditor Reputation (RA) do not show a significant impact on underpricing, each with a p-value greater than 0.05. Return on Assets (ROA), used as a control variable, also shows a significant effect on underpricing. These findings suggest that company liquidity and profitability are more influential in affecting investor decisions on IPO pricing than external factors such as third-party reputations.This research contributes to the understanding of factors influencing underpricing in the Indonesian IPO market by showing that internal financial information of the company is more valued by investors, while auditor and underwriter reputations are less relevant. The implications of this study highlight the importance of company transparency and financial health in reducing underpricing and enhancing investor confidence.

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