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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 MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Dewi Ratri Rahmawati; 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 earnings management proxied by absolute discretionary accruals (DA), transfer pricing proxied by related party transactions (RPT), and tax avoidance proxied by effective tax rate (ETR), with political connection serving as a moderating variable. This research sample consists of secondary data from basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, selected using the purposive sampling method. Data analysis was conducted using a quantitative approach through multiple linear regression and moderated regression analysis (MRA) assisted by IBM SPSS Statistics 25 software. The results indicate that earnings management does not have a significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Meanwhile, political connection is unable to moderate the relationship between earnings management and tax avoidance, as well as the relationship between transfer pricing and tax avoidance.
PENGARUH EFEKTIVITAS TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN DALAM PELAPORAN KEUANGAN Rheinilda Febri Lyandani; 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 test and analyze the influence of corporate governance effectiveness focusing on the characteristics of the board of commissioners and audit committees on the prevention of fraudulent financial reporting as measured using Beneish M-Score. This type of research is a quantitative research using secondary data from the annual reports and audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange for 2021-2023. The research sample was taken using the pusposive sampling technique with a total of 216 samples. Multiple linear regression analysis was used to test the hypotheses. The results of this study show that the characteristics of the board of commissioners, which include the independence of the board of commissioners, the existence of female members of the board of commissioners, the financial expertise of the board of commissioners, and the frequency of board of commissioners meetings as well as the characteristics of the audit committee which include the financial expertise of the audit committee and the frequency of audit committee meetings are proven to be able to prevent fraudulent financial reporting.
PENGARUH PROFITABILITY, LEVERAGE, FIXED ASSET INTENSITY, INVENTORY INTENSITY, DAN FIRM SIZE TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021–2024) Pandu Imam Nugroho; Dul Muid
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 Profitability, Leverage, Fixed Asset Intensity, Inventory Intensity, and Firm Size on tax management in energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. Tax management in this study is proxied using the Effective Tax Rate (ETR). This study is motivated by the phenomenon of tax management practices in large companies and the research gap from previous studies that show inconsistent results regarding the factors that influence tax management.This study uses a quantitative approach with secondary data in the form of annual financial reports of energy sector companies obtained through the official website of the IDX. The sampling technique used purposive sampling based on specific criteria, resulting in a sample of companies that met the requirements during the observation period. The data analysis method used was multiple linear regression analysis with the help of SPSS version 25, which had previously undergone classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity tests.The results of the study indicate that Leverage and Fixed Asset Intensity have a positive effect on tax management. Conversely, Profitability, Inventory Intensity, and Firm Size have a negative effect on tax management in energy sector companies. These findings can be taken into consideration by company management.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FIRM VALUE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Muhammad Alfendy Tri Harjanto; Shiddiq Nur Rahardjo
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 effect of Environmental, Social, and Governance (ESG) and Good Corporate Governance (GCG) on Firm Value. The independent variables in this study include ESG, board of commissioners size, board of commissioners political affiliation, board of commissioners gender diversity, and audit committee size. Then, the dependent variable in this study is firm value and the control variable in this study is leverage ratio.The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023 and sample collection using the nonprobability sampling method with purposive sampling technique. The analysis used in this study uses multiple linear analysis with the help of IBM SPSS 25 software.The results of the study indicate that ESG is positive and significant on firm value. On the other hand, gender diversity of the board of commissioners has a positive and insignificant effect on firm value and political affiliation of the board of commissioners and the size of the audit committee have a negative and insignificant effect on firm value.
THE EFFECT OF THE TOTAL UNDERGRADUATE STUDENTS, POSTGRADUATE STUDENTS, INTERNATIONAL STUDENTS, LECTURERS, AND INTERNATIONAL LECTURERS ON SUSTAINABILITY REPORT (Empirical Study on Asian Universities Registered in UI GreenMetric 2025) Arifah Nur Kamila; Surya Raharja
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 effect of the total undergraduate students, postgraduate students, international students, lecturers, and international lecturers on sustainability report at Asian universities listed in UI GreenMetric. The dependent variable in this study uses the Overall Score in UI GreenMetric. Meanwhile, the independent variables in this study are the of total undergraduate students, postgraduate students, international students, lecturers, and international lecturers.The data used in this study is secondary data obtained from the UI GreenMetric World University Rankings and Quacquarelli Symonds (QS) World University Rankings websites. The final sample size used was 152 Asian universities in 2025. The sampling technique used was purposive sampling. The data analysis method in this study used multiple linear regression analysis.The results of the study provide evidence that the total of postgraduate students and lecturers has a positive and significant effect on sustainability report, thus accepting the hypothesis. Meanwhile, the variables of the total of undergraduate students, international students, and international lecturers do not have significant effect on sustainability report.
ANALISIS KOMPARATIF KETEPATAN ALTMAN Z-SCORE DAN GROVER SCORE DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi Empiris Perusahaan Sektor Manufaktur dan Kesehatan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023) Aurelia Maharani Putri; Yuyetta Etna Nur Afri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial distress is a company's financial condition that is in an unhealthy state or experiencing a crisis that can cause the company to go bankrupt. This study aims to (1) Analyze the differences in the accuracy of Altman Z-Score in predicting financial distress in manufacturing sector companies and the health sector listed on the IDX in 2021-2023 (2) Analyze the differences in the accuracy of Grover Score in predicting financial distress in manufacturing sector companies and the health sector listed on the IDX in 2021-2023. (3) Analyzing the moderation of sector type on the accuracy of Altman Z-Score (4) Analyzing the moderation of sector type on the accuracy of Grover Score.This research was conducted using quantitative methods with secondary data derived from the company's annual report. The population of this study is manufacturing sector companies and the health sector listed on the Indonesia Stock Exchange in 2021-2023. With the purposive sampling method, this study obtained 43 manufacturing sector companies and 22 health sector companies that met the criteria. This research data analysis technique uses the independent t-test and Moderated Regression Analysis (MRA).The results of this study indicate that there are differences in the accuracy of Altman Z- Score and Grover Score in the manufacturing and health sectors. This study also proves that type of sector moderate the accuracy of Altman Z-Score and Grover Score in predicting financial distress.
ANALISIS PENERIMAAN PAJAK DAERAH DAN HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN TERHADAP PENDAPATAN ASLI DAERAH PADA MASA PANDEMI, TRANSISI, DAN PASCA-PANDEMI COVID-19 (Studi pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2021–2023) Poa Yosia Purnomo; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of local tax revenue and revenue from separated regional asset management on Local Own-Source Revenue (PAD) during the COVID-19 pandemic, transition, and post-pandemic periods. The research covers 35 regencies and municipalities in Central Java for 2021–2023 using a quantitative approach with secondary data from BPK Audit Reports and BPS publications. The analysis applies panel data regression, preceded by descriptive statistics and model selection through the Chow, Hausman, and Lagrange Multiplier tests. The results show that local tax revenue has a positive and significant effect on PAD, while revenue from separated regional asset management has no significant impact. These findings indicate that although the performance of Region-Owned Enterprises (BUMD) improved in the post-pandemic period, their contribution to PAD remains limited compared to local taxes. The study also reveals differences in PAD dynamics across the pandemic, transition, and post-pandemic periods, reflecting variations in regional fiscal adaptability.
PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024) Dewi Handayani; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study analyzes the effect of audit tenure, audit rotation, public accounting firm size, and client firm size on audit quality. In this research, audit quality is proxied by earnings quality, which is measured using discretionary accruals from the Modified Jones Model. The sampling method used is purposive sampling, resulting in a sample of 22 companies with a total of 132 observations during the 2019-2024 period. The data used are secondary data obtained from financial statements and independent auditor reports of health sector companies listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using multiple linear regression using SPSS 27 software. The results showed that audit tenure and public accounting firm size did not have a significant effect on audit quality, while audit rotation and client company size had a significant positive effect on audit quality.
PENGARUH PENGETAHUAN PERPAJAKAN, TAX MORALE, KEPERCAYAAN KEPADA PEMERINTAH, DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP TAX EVASION (Studi Kasus Wajib Pajak Orang Pribadi UMKM di Kabupaten Pemalang) Aqilah Melani Putri; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to analyze the influence of tax knowledge, tax morale, trust in the government, and tax information technology on tax evasion among individual taxpayers in micro, small, and medium enterprises (MSMEs) in Pemalang Regency. This study used the Theory of Planned Behavior approach. The variables which are used in this study consist of tax knowledge, tax morale, trust in government, tax information technology, and tax evasion.  The sampling technique used was purposive sampling, utilizing data collection methods that combine online questionnaires via Google Forms and offline questionnaires using physical forms. The sample size was determined using the Hair et al. (2010) formula, amounting to 155 respondents. The research data was processed using multiple linear regression analysis with IBM SPSS 26 program. The results of this study found that tax knowledge, tax morale, and trust in government had a significant negative effect on tax evasion, while tax information technology did not have a significant effect on tax evasion.
PENGARUH PERENCANAAN PAJAK, PENGHINDARAN PAJAK, RISIKO PAJAK, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Muhammad Ardia Al Farisi; Darsono Darsono
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study is to obtain results from tests conducted on the effects of tax planning, tax avoidance, tax risk, and financial performance on company value, as previous studies have shown varying results, necessitating further testing. This study uses a quantitative approach with multiple linear regression analysis. The data used is secondary data obtained from the annual financial reports of companies in certain sectors during the period 2021 to 2023. Data testing was carried out through classical assumption testing, regression analysis, and simultaneous and partial testing to measure the strength and direction of the influence between variables. The results of this study prove that the classical assumption test on each variable is normally distributed, does not experience multicollinearity, does not contain autocorrelation, and does not exhibit heteroscedasticity. The F-statistic test showed that the independent variables collectively do not influence the dependent variable. This study found that tax planning and profitability significantly influence firm value, while tax avoidance, tax risk, and liquidity do not significantly influence firm value.

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