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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 (ESG) DAN GREEN ACCOUNTING TERHADAP RISIKO FINANCIAL DISTRESS Naila Rif’ah Amelia; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure practices and green accounting on corporate financial distress. The independent variables in this study consist of environmental disclosure, social disclosure, governance disclosure, and green accounting, while financial distress is used as the dependent variable.The research sample comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique employed is purposive sampling based on predetermined criteria, resulting in a total of 100 samples. The data analysis method used in this study is multiple linear regression analysis.The results show that environmental disclosure and social disclosure have a negative and significant effect on financial distress. Meanwhile, governance disclosure and green accounting have a positive and significant effect on financial distress.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, AND ENTERPRISE RISK MANAGEMENT ON FINANCIAL PERFORMANCE (Case Study on Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange for the 2021-2023 period) Tiara Amaliyah Fitri; Agus Purwanto
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 influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Enterprise Risk Management (ERM) on the financial performance of companies listed on the Indonesia Stock Exchange, specifically in the consumer non-cyclicals sector during the period of 2021 to 2023. Financial performance is measured using Return on Assets (ROA) as the main indicator. The research method employed is multiple linear regression analysis with secondary data obtained from the annual reports and sustainability reports of 40 selected companies.The results of the study indicate that CSR has a significant impact on financial performance, with a significance value of 0.034. Meanwhile, independent commissioners and the audit committee do not show a significant influence on financial performance, with significance values of 0.258 and 0.440, respectively. Additionally, the implementation of ERM does not have a significant effect on financial performance, with a significance value of 0.131.The conclusion of this study is that while CSR, GCG, and ERM are important aspects of corporate management, not all of these elements directly contribute to improving financial performance. This research provides insights for company management in formulating more effective strategies to enhance financial performance through better risk management and transparency in CSR practices.
PENGARUH KARAKTERISTIK AUDITOR TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur dan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Indira Saskara Giyatiyasa; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Taxes plays an important role in supporting the national economy. However, for companies, taxes are often perceived as a burden that reduces profits, thereby encouraging tax planning and tax avoidance practices. In the context of corporate governance, external auditors play a role in examining financial statements that may be related to tax avoidance practices. This study aims to examine the effect of auditor characteristics on tax avoidance in manufacturing and energy companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The auditor characteristics analyzed include audit industry specialization, audit fees, audit tenure, and audit opinion. Using purposive sampling, the final sample consists of 372 observations. Tax avoidance is proxied by the Effective Tax Rate (ETR), and multiple linear regression is employed as the analytical method. The results indicate that audit opinion has a positive and significant effect on tax avoidance, while audit industry specialization, audit fees, and audit tenure have no significant effect.
PENGARUH AUDITOR WORKLOAD, AUDITOR SWITCHING, AUDIT TENURE, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (ARL) Fatikhasiwi Noor Aurumita; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This research aims to obtain empirical evidence regarding the influence of Auditor Workload, Auditor Switching, Audit Tenure, and Public Accounting Firm Size on Audit Report Lag (ARL) of non-primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The recurring phenomenon of delays in the submission of audited financial statements each year serves as the underlying issue of this research, which adopts agency theory as the theoretical framework to guide the analysis.The population of this study comprises non-primary consumer sector companies listed on the IDX from 2020 to 2024. This quantitative research employs purposive sampling to select the sample, resulting in 105 research samples for five consecutive years (2020–2024).The results of the multiple linear regression analysis indicate that auditor workload has a significant positive effect on audit report lag, while audit tenure has a significant negative effect. In contrast, auditor switching and public accounting firm size are found to have no significant effect on audit report lag.
PENGARUH ESG DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN KOMPENSASI EKSEKUTIF SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Indeks KOMPAS100 Indonesia Selama Tahun 2020-2024) Leander Victorio Demardin; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance Disclosure (ESG) on financial performance, with institutional ownership and executive compensation serving as moderating variables. The research is conducted on companies listed in the KOMPAS100 Index during 2020–2024. The selection of this index is based on its characteristics as a general benchmark of Indonesian capital market performance and as a reference for investors in assessing fundamentally strong stocks.            The study employs a quantitative approach using secondary data obtained from annual reports and ESG Disclosure Score data sourced from the Bloomberg Terminal. The sample is selected through purposive sampling, resulting in 120 observations from 24 companies that meet the criteria over the observation period. Financial performance is proxied by Return on Assets (ROA). ESG Disclosure is measured using Bloomberg’s ESG Score on a 0–100 scale. Institutional ownership is measured by the proportion of shares held by institutional investors, while executive compensation is measured using the natural logarithm of total executive compensation. Data analysis is performed using simple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS 26.The results indicate three main findings. First, ESG Disclosure has a positive but insignificant effect on ROA. Second, institutional ownership significantly moderates the relationship between ESG Disclosure and ROA, suggesting that stronger institutional monitoring enhances the effectiveness of ESG Disclosure in improving financial performance. Third, executive compensation also significantly moderates the relationship between ESG Disclosure and ROA, indicating that incentive alignment at the executive level strengthens the link between ESG Disclosure and financial performance.
PERAN DAN TANTANGAN ARTIFICIAL INTELLIGENCE DALAM KUALITAS PELAPORAN KEUANGAN - A SYSTEMATIC LITERATURE REVIEW Lidya Caterine Gokasi Manihuruk; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to investigate the roles, benefits, and challenges of implementing Artificial Intelligence (AI) in enhancing the quality of financial reporting. Using the Systematic Literature Review (SLR) methodology, this research analyzes relevant articles related to the research topic obtained from Scopus-indexed academic journals published between 2021 and 2024. The literature selection was carried out based on predetermined inclusion and exclusion criteria, focusing on studies that specifically discuss the application of AI in financial reporting. The analysis results are categorized into five main AI sub-technologies: Natural Language Processing (NLP), Optical Character Recognition (OCR), Predictive Analytics & Machine Learning, Generative AI, and Anomaly Detection. The study finds that AI significantly contributes to improving accuracy, operational efficiency, predictive capabilities, and audit quality in financial reporting. However, several challenges remain, including data security risks, algorithmic bias, regulatory misalignment, infrastructure limitations, and organizational resistance. The findings are expected to provide practical insights for accountants, regulators, and decision-makers, as well as a theoretical foundation for future research on AI adoption in the accounting field.
PENGARUH ESG PERFORMANCE TERHADAP FINANCIAL DISTRESS RISK DENGAN PENGALAMAN LUAR NEGERI EKSEKUTIF SEBAGAI VARIABEL MODERASI Abdillah Putra Dharmawan; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine the effect of ESG performance on financial distress risk, with executives’ foreign experience serving as a moderating variable. The study is motivated by the increasing importance of ESG implementation, particularly in the energy sector, which is characterized by high environmental exposure and financial risk, as well as the inconsistent findings of prior studies regarding the relationship between ESG and financial distress risk. In addition, empirical evidence on the moderating role of executive characteristics, especially foreign experience, remains limited. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Using purposive sampling, a total of 38 observations were obtained and analyzed through Moderated Regression Analysis (MRA) with EViews 12. The results reveal that ESG performance has a significant negative effect on financial distress risk, indicating that companies with higher ESG performance tend to have a lower likelihood of experiencing financial distress. However, executives’ foreign experience is not proven to strengthen the negative effect of ESG performance on financial distress risk. Although the moderating effect is statistically significant, its direction is contrary to the proposed hypothesis, suggesting that executives’ foreign experience weakens the effectiveness of ESG performance in reducing financial distress risk. These findings highlight the importance of ESG as a mechanism for enhancing corporate financial resilience while indicating that international executive experience does not necessarily increase the effectiveness of ESG implementation in mitigating financial distress risk.
PENGARUH KARAKTERISTIK AUDITOR TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Sektor Consumer Cyclicals Go-public yang Terdaftar di BEI Tahun 2018-2022) Dihyah Amalia Putri; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study aims to analyze the effect of audit tenure, auditor switching, and the size of Public Accounting Firms (KAP) on audit delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The research is based on assurance theory, which states that auditors are responsible for providing assurance on financial statements. The research method used is a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from company annual reports. The sample was determined using purposive sampling, consisting of 141 companies over five years of observation, resulting in a total of 705 data points. The independent variables in this study include audit tenure, auditor switching, and the size of the audit firm, while the control variables are firm size, firm age, and profitability. The results show that audit tenure does not have a significant effect on audit delay. In contrast, auditor switching has a significant positive effect, and audit firm size has a significant negative effect on audit delay.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Triyana Triyana; Indira Januarti
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study aims to test the effect of profitability, leverage, and company size on Corporate Social Responsibility disclosure. The variables used in the test are profitability, leverage, and company size as independent variables, with Corporate Social Responsibility disclosure as the dependent variable. The population in this study were manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange in 2020-2023. Sampling using the sensus sampling method with certain criteria resulted in 176 observation data for 4 years of research (2020-2023). The data analysis method used in this study is multiple linear regression analysis. The results of the study indicate that profitability has a positive effect on CSR disclosure, while leverage has no effect on CSR disclosure. Furthermore, company size doesn’t prove positive effect on CSR disclosure.
REMOTE AUDIT DAN INTEGRITAS AUDITOR SEBAGAI PENENTU KUALITAS AUDIT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI (Studi Kasus pada Audit Eksternal di DKI Jakarta) Putriku Hanna Puang; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Digital transformation has driven significant changes in audit practices, especially with the increasing use of remote audits. This study aims to analyze the effect of remote audit and auditor integrity on audit quality, with task complexity as a moderating variable. Data were obtained from 118 auditors at the DKI Jakarta Public Accounting Firm (KAP) through an online questionnaire. Tests were conducted using the moderated regression method (MRA) using SPSS. The results show that remote audit and auditor integrity have a positive effect on audit quality. However, task complexity proved to weaken the relationship between the two independent variables on audit quality. This research contributes to the development of digital audit strategies and the strengthening of auditors' professional ethics in the context of complex tasks.

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