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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 AUDIT INTERNAL DALAM MENGELOLA RISIKO KEPATUHAN TERHADAP PROGRAM CORPORATE SOCIAL RESPONBILITY (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Perbankan 2019-2023) Safira Dyah Cahyani; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of internal audit on Corporate Social Responsibility (CSR) disclosure, with compliance risk as a mediating variable. There are two main variables in this research: internal audit as the independent variable and CSR disclosure as the dependent variable, with compliance risk acting as an intervening (mediating) variable.This study used banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, with a total sample of 235 observations. Sampling was conducted using a purposive sampling method based on predetermined criteria. The analysis technique used in this research is multiple linear regression and Sobel test for mediation analysis.The results of this study indicate that internal audit has a positive and significant effect on CSR disclosure, while compliance risk does not have a significant effect and fails to mediate the relationship between internal audit and CSR disclosure.
ANALISIS PENGARUH KEKAYAAN PEMERINTAH DAERAH TERHADAP KEPATUHAN INTERNET FINANCIAL REPORTING (IFR) DENGAN LOKASI GEOGRAFIS SEBAGAI VARIABEL MODERASI Rizqi Maulidan Prasetyo Aji; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines how the financial condition of local governments influences compliance in presenting financial reports via the Internet, with the geographical features of the region acting as a moderating variable. This study aims to analyze the effect of local government wealth on Internet Financial Reporting (IFR) compliance with geographical location as a moderating variable. The study used financial report data and websites from 528 local governments in Indonesia that met the research criteria during the period January–April 2026, using a purposive sampling technique. Hypothesis testing was conducted using multiple logistic regression analysis with the help of SPSS 26.0. Based on the results of the study, simultaneously the variables of local government wealth, geographical location, moderating variables, type of local government, and size of local government influence Internet Financial Reporting (IFR) compliance. However, partially only the type of local government has a significant effect on IFR, while local government wealth, geographical location, size of local government, and the interaction of moderation do not show a significant effect.
Green Loans dan Sustainable Profitability: Peran Moderasi Kepemilikan Institusional Citta Anggula Franconnie; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This research analyzes the impact of green loans on sustainable profitability within banking companies, while considering institutional ownership as the moderating factor. The research examines the banking sectors in Indonesia, Malaysia, Singapore, Thailand, and Germany from 2020 to 2024 by employing a cross-country approach utilizing purposive sampling. A total of 106 observations were gathered from Bloomberg, financial statements, and sustainability reports, and then examined using Moderated Regression Analysis (MRA). The results indicate that green loans have a notably adverse impact on sustainable profitability, which is opposite to the hypothesis put forward. Additionally, institutional ownership plays a significant and positive role in enhancing the relationship.
PENGARUH FREE CASH FLOW, ENVIRONMENTAL AND SOCIAL DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN GOVERNANCE DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Gamaliel Wira Santoso; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study aims to analyze the effect of free cash flow, environmental disclosure, and social disclosure on firm value, as well as to examine the role of governance disclosure as a moderating variable. The study focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange during the 2021–2024 period. These sectors were selected because they are characterized by high capital intensity, large investment requirements, and substantial exposure to environmental, social, and governance issues. This study employs a quantitative approach using secondary data obtained from financial statements, market data, and the Bloomberg ESG Database. The sampling technique used is purposive sampling, with the unit of analysis in the form of firm-year observations. The research data are structured as unbalanced panel data and analyzed using Moderated Regression Analysis (MRA) with a pooled regression approach through IBM SPSS Statistics. After the sample selection process and outlier treatment, the final sample consisted of 121 firm-year observations. The results show that free cash flow has a positive effect on firm value, while environmental disclosure has no effect on firm value. Social disclosure affects firm value, but in a negative direction. In the moderating analysis, governance disclosure does not moderate the effect of free cash flow on firm value, weakens the effect of environmental disclosure on firm value, and strengthens the effect of social disclosure on firm value. These findings indicate that market responses to financial and non-financial factors are selective, and that corporate governance plays different roles in shaping the relationship between sustainability disclosure and firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN WOMEN DIRECTORS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Naisya Nanda Pratiwi; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Taxation is a primary source of state revenue that plays a strategic role in supporting sustainable development, particularly in providing public facilities to enhance community welfare. However, the achievement of tax revenue targets in Indonesia still faces various challenges, one of which is due to tax avoidance practices by businesses. The level of tax avoidance by companies can be influenced by the implementation of corporate social responsibility, as socially responsible companies tend to prioritize social values for the welfare of the community and the surrounding environment. Using unbalanced panel data from 86 companies listed on the Indonesia Stock Exchange from 2021 to 2023 with 201 observations, this study aims to examine the effect of corporate social responsibility on corporate tax avoidance, with women directors as a moderating variable. This research also includes firm size, leverage, return on assets (ROA), institusional ownership, audit committee size, and dummy variable of the tax regulation harmonization law as control variables.A panel data regression analysis with the Random Effect Model (REM) estimator was employed to investigate the effect of corporate social responsibility in corporate tax avoidance with women directors as a moderating variable.The results show that corporate social responsibility has a significant negative effect on corporate tax avoidance. However, women directors do not significantly moderate the negative effect of corporate social responsibility on corporate tax avoidance. Therefore, it can be concluded that women directors serve as a homologizer moderator or a variable considered to have the potential to act as a moderating variable.
ANALISIS PENGARUH ESG DISCLOSURE, FINANCIAL DISTRESS, DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Energi dan Bahan Dasar yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024) Fakhrizal Ramadhana; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effects of Environmental, Social, and Governance (ESG) disclosure, financial distress, and audit complexity on audit report lag. Audit report lag is measured as the number of calendar days between the fiscal year-end and the date of the independent auditor’s report. ESG disclosure is proxied by the Bloomberg ESG Disclosure Score, financial distress by the Altman Z-Score, and audit complexity by the number of consolidated subsidiaries.The population comprises energy and basic materials companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling produced 39 companies and 156 firm-year observations; 150 observations were used in the regression model after data completeness screening. The study applies multiple linear regression using SPSS 25 and controls for firm size, Big Four auditor reputation, leverage, and return on equity.The results show that ESG disclosure has a negative and significant effect on audit report lag. The Altman Z-Score has a negative and significant coefficient, indicating substantively that stronger financial distress is associated with a longer audit completion period. Audit complexity has a positive and significant effect, suggesting that companies with more subsidiaries require more time to complete the audit. These findings extend audit report lag research by integrating non-financial transparency, financial risk, and corporate structural complexity in the Indonesian capital market.
PENGARUH INSIDER OWNERSHIP DAN INSTITUTIONAL OWNERSHIP TERHADAP KINERJA PERUSAHAAN DENGAN COST OF EQUITY CAPITAL SEBAGAI VARIABEL MEDIASI Arief Aqli Fahriza Nasution; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This study aims to examine the effect of ownership structure on the cost of equity capital and firm performance. Furthermore, it investigates whether the cost of equity capital serves as a mediating variable in the relationship between ownership structure and firm performance. The ownership structure is divided into insider ownership and institutional ownership. Firm performance is measured using return on equity (ROE), while the cost of equity capital is estimated using the Capital Asset Pricing Model (CAPM). The sample consists of 54 companies consistently listed in the KOMPAS100 index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period, resulting in a total of 144 firm-year observations. The data were analyzed using panel data multiple regression with EViews 13. The results show that insider ownership has a significant negative effect on the cost of equity capital. Institutional ownership has a significant positive effect on firm performance. However, institutional ownership does not have a significant effect on the cost of equity capital, and neither insider ownership nor the cost of equity capital significantly affects firm performance. Consequently, the cost of equity capital does not mediate the relationship between both ownership structure and firm performance. These findings suggest that the cost of equity capital does not play a mediating role in the relationship between ownership structure and firm performance in the context of firms listed in the KOMPAS100 index.
CSR DAN LEVERAGE: PERAN MODERASI DARI INVESTOR ATTENTION DAN STOCK LIQUIDITY Safira Nur Izzaty; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study examines the effect of Corporate Social Responsibility (CSR) performance on corporate leverage and the moderating role of investor attention and stock liquidity in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using secondary data from annual reports and ESG scores obtained from Bloomberg, this research applies purposive sampling and obtains 270 observations. Leverage is measured by the debt to asset ratio, CSR performance is measured using ESG scores, investor attention is proxied by institutional ownership, and stock liquidity is measured by turnover volume. The data are analyzed using multiple linear regression and moderated regression analysis. The results show that CSR has a positive and significant effect on corporate leverage, indicating that companies with higher CSR performance tend to have higher leverage levels, although this finding is not consistent with the proposed hypothesis. In addition, investor attention and stock liquidity are unable to moderate the relationship between CSR and leverage, suggesting that higher investor attention and stock trading activity do not directly influence the relationship between CSR performance and corporate capital structure decisions.
ANALISIS HUBUNGAN TIMBAL BALIK ANTARA ESG DISCLOSURE DAN MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Sabrina Kanza Dewanti; Siti Mutmainah
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

The relationship between ESG disclosure and earnings management requires further exploration so this study aims to examine the relationship of mutual influence. Earnings management is proxied with accrual earnings management (AEM) and real earnings management (REM). The predictor variables used in the study included age of firm, board of commissioner size, firm size, and leverage. The population in this research is the non-financial sector companies listed on the IDX in 2019-2023. Analytical techniques used are the Ordinary Least Square (OLS) and Two-Stage Least Square (2SLS) methods. The results show that a reciprocal relationship occurred between ESG and REM disclosure, while the ESG and AEM disclosure relationship was only unidirectional. ESG disclosure had a significant negative effect on AEM, but AEM did not have a significant influence on ESG disclosure. The simultaneous relationship between ESG and REM disclosure show that ESG and REM disclosure had a significant negative mutual influence.
PENGARUH ATRIBUT KUALITAS AUDIT TERHADAP FREKUENSI DAN KETEPATAN WAKTU REVISI LABA YANG DIPREDIKSI MANAJEMEN: STUDI PADA PERUSAHAAN SEKTOR KEUANGAN BURSA EFEK INDONESIA Rachel Adventia Pakpahan; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study is motivated by the importance of earnings information as a basis for economic decision-making, where management earnings forecasts are often revised due to the emergence of new information. A high frequency of earnings revisions may reduce the credibility of management estimates, while delayed revisions can diminish the relevance of the information for investors. In this context, audit quality is considered an external monitoring mechanism that plays a role in improving the accuracy and timeliness of earnings revisions. However, prior studies show mixed results and are still limited to specific country contexts. Therefore, this study aims to examine the effect of audit quality attributes on the frequency and timeliness of management earnings forecast revisions in financial sector companies listed on the Indonesia Stock Exchange during the period 2020–2024.This study employs a quantitative approach with a causal research design. The sampling technique used is purposive sampling, resulting in 32 companies with a total of 160 observations. The independent variable in this study is audit quality, proxied by audit delay and audit firm size (KAP), while the dependent variables consist of the frequency of earnings revisions and the timeliness of earnings revisions. This study also includes firm size and profitability (ROE) as control variables. The data analysis techniques used are binary logistic regression to test the frequency of earnings revisions and multiple linear regression to test the timeliness of earnings revisions.The results show that audit delay and audit firm size do not have a significant effect on the frequency of earnings revisions, while profitability has a significant effect. Furthermore, audit delay has a positive effect on delays in earnings revisions, while audit firm size and firm size have a negative effect on the timeliness of earnings revisions. Simultaneously, all independent variables have a significant effect on the timeliness of earnings revisions. These findings indicate that audit quality has not fully reduced the frequency of earnings revisions but plays a role in improving the timeliness of earnings revision disclosures, thereby enhancing the usefulness of financial information for users.

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