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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 TINDAK LANJUT REKOMENDASI AUDIT DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KINERJA PEMERINTAH DAERAH: PERAN OPINI AUDIT SEBAGAI VARIABEL PEMODERASI Talitha Ulayya Isnadiya; 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 analyze the impact of follow-up on audit recommendations and the Government Internal Control System (SPIP) on local government performance, as well as to examine the role of audit opinions as a moderating variable. Local government performance is measured using the Human Development Index (HDI), poverty rates, spending effectiveness, and spending efficiency. This study employs a quantitative approach using secondary data obtained from the BPK audit reports, local government financial statements, and local government statistical data. The analytical methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that the follow-up on audit recommendations and the implementation of the Internal Control System (SPIP) significantly influence local government performance. The follow-up on audit recommendations has a positive effect on the HDI, expenditure effectiveness, and expenditure efficiency, and a negative effect on the poverty rate. Additionally, the audit opinion moderates the effect of the follow-up on audit recommendations on local government performance but does not moderate the effect of SPIP on local government performance. These findings indicate that improvements in local government performance are influenced by the effectiveness of audit recommendation follow-up and the optimal implementation of SPIP as part of efforts to achieve accountable and effective governance.
MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PADA PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023) Cecilia Gabriela Anastasya; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the effect of Environmental, Social, and Governance (ESG) on firm performance, with earnings management as a mediating variable. This research aims to explore whether ESG can enhance firm performance both directly and indirectly through earnings management practices. In this study, firm performance is the dependent variable and is measured using Tobin’s Q, while ESG serves as the independent variable. Earnings management functions as the mediating variable, and firm size and return on equity (ROE) are included as control variables.The data used in this study are secondary data, consisting of annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange. The purposive sampling method was employed to select a sample of 64 manufacturing companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. To test the direct relationships between variables, this study applies multiple linear regression analysis, while the Sobel test is used to examine the mediating effect of earnings management. The results reveal that ESG has a positive and significant effect on firm performance. However, earnings management does not mediate the relationship between ESG and firm performance, as the Sobel test indicates an insignificant mediation effect. These findings suggest that the implementation of ESG directly contributes to enhancing firm performance without the necessity of relying on earnings management practices.
PENGARUH KOMPETENSI KERJA, KEPUASAN KERJA, DAN MOTIVASI KERJA APARATUR SIPIL NEGARA TERHADAP KINERJA PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN BOYOLALI (Studi Kasus pada SKPD di Kabupaten Boyolali) Nur Azizah Wulandari; Haryanto Haryanto
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 influence of work competence, job satisfaction, and work motivation of Civil Servants (ASN) on the performance of regional financial management in Boyolali Regency. The research was conducted at Regional Government Work Units (SKPD) within the Boyolali Regency Government. The sampling technique used was stratified random sampling, in which the population of ASN was divided into several strata based on SKPD, and respondents were randomly selected from each stratum. The total number of respondents in this study was 50 civil servants who are directly involved in regional financial management activities. The data used were primary data obtained through the distribution of questionnaires.             The data analysis method employed multiple linear regression analysis using SPSS version 29. Prior to hypothesis testing, the data were tested using validity and reliability tests, as well as classical assumption tests including normality, multicollinearity, and heteroscedasticity tests to ensure the feasibility of the regression model. The results of the study indicate that work competence and work motivation have a positive and significant effect on the performance of regional financial management, while job satisfaction does not have a significant effect. These findings suggest that improving competence and strengthening the work motivation of civil servants are important factors in enhancing the quality of regional financial management.
THE MEDIATION EFFECT OF FINANCIAL DISTRESS ON THE RELATIONSHIP BETWEEN ESG PRACTICES TO FINANCIAL STATEMENT FRAUD (Study on Manufacturing Firm Listed in IDX between 2022 - 2023) Virzelia Ninetta Sujarto; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study explores the influence of Environmental, Social, and Governance (ESG) practices and financial distress on the recurrence for financial statement fraud among manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022. From an accounting perspective, this research aims to provide insights into how a firm's sustainability practices and financial health jointly impact corporate misconduct. The analysis included 21 manufacturing firms, utilizing ESG practices to measure sustainability, the Altman Z-score as a proxy for financial distress, and the Dechow F-score to assess the likelihood of financial statement fraud. Through multiple regression and mediation analyses, the study examined both direct and indirect relationships among these variables.The results indicate that strong ESG practices is significantly associated with a lower risk of financial statement fraud, underscoring the importance of sustainability initiatives in fostering ethical corporate conduct. Although a negative relationship between ESG practices and financial distress was observed, it was not statistically significant. Conversely, financial distress was found to significantly increase the likelihood of fraudulent reporting, confirming its critical role as a risk factor. However, the study did not find support for financial distress mediating the relationship between ESG practices and financial statement fraud.
PENGARUH ESG DISCLOSURE TERHADAP FIRM VALUE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan sektor Energy di Indonesia yang Tercatat di Bursa Efek Indonesia tahun 2021 – 2024) Agustin Rismawati; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Increasing attention to environmental, social, and governance ESG issues is encouraging companies to disclose desired information as a form of transparency to stakeholders. However, extent of ESG disclosure does not necessarily increase firm value if investors do not consider the information relevant. This study aims to analyze the effect of ESG disclosure on firm value, with media exposure as a mediating variable. This study employs a quantitative approach using secondary data obtained from Bloomberg and national media coverage of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 – 2024. The sampling size of 60 observations. Data analysis was conducted using panel data regression and the Sobel test to examine the mediating role of media exposure.The results indicate that ESG disclosure has a significant positive effect on media exposure but a significant negative effect on firm value. Meanwhile, media exposure has non-significant positive effect on firm value. Furthermore, media exposure is also unable to mediate the effect of ESG disclosure on firm value. These result indicate that ESG disclosure can increase media attention due to its informational value for stakeholders. However, this information has not been able to increase firm value because investors still prioritize financial information and view ESG disclosure as a cost. Furthermore, companies have not optimally utilized media as a communication tool. Overall, this study highlights that the influence of ESG disclosure on firm value is still influenced by investor perceptions and the effectiveness of the compant’s media.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Keisha Angeli Diva Miracle; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability and leverage on tax avoidance, with good corporate governance (GCG) as a moderating variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research applies a quantitative approach by analyzing secondary data from 87 manufacturing companies selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression and moderated regression analysis.The results indicate that profitability has a negative effect on tax avoidance, while leverage has a positive effect. Good corporate governance strengthens the relationship between profitability and tax avoidance, but weakens the relationship between leverage and tax avoidance.
THE EFFECT OF ESG PERFORMANCE ON MARKET VALUE WITH CSR COMMITTEE AS A MODERATING VARIABLE (Evidence from Companies Listed on the Indonesia Stock Exchange, 2020-2024) Muhammad Maliq Akeem; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on market value and the moderating role of the Corporate Social Responsibility (CSR) Committee in companies listed on the Indonesia Stock Exchange during 2020-2024. Two ESG measurement approaches are applied to address concerns about ESG rating divergence: standardized ESG Scores obtained from Refinitiv and ESG content analysis based on the Global Reporting Initiative Standards. Purposive sampling produced 375 firm-year observations for the Refinitiv model and 465 firm-year observations for the disclosure-based model. Both models were estimated using panel data regression and the Fixed Effect Model. The results show that Refinitiv ESG Scores have a significant negative effect on market value, whereas GRI-based ESG content analysis has no significant effect. The CSR Committee has no significant moderating effect in either model. In the disclosure-based model, the committee has a negative direct association with market value, while profitability is positively associated with market value. These findings indicate that ESG performance has not yet become a consistent determinant of valuation in the Indonesian capital market. They also provide evidence that differences in ESG measurement can produce different empirical conclusions and that the formal existence of a CSR Committee does not necessarily increase the value relevance of ESG performance.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan KOMPAS100 yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2021-2023) Yolanda Agneta Muljono; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to determine how the simultaneous and partial influence of capital structure (DER), company size (SZE), investment decisions (PER), and dividend policy (DPR) on company value (PBV). The independent variables analyzed include capital structure (Debt to Equity Ratio), company size (Ln total assets), investment decisions (Price Earnings Ratio), and dividend policy (Dividend Payout Ratio), while the dependent variable is company value as measured by the Price Book Value (PBV) proxy.This study uses quantitative data. The research method used in this study is purposive sampling. Secondary data used in this study were obtained from the Bloomberg Terminal database, company annual reports, and company annual financial reports. The samples used in this study were companies included in the KOMPAS100 index and listed on the Indonesia Stock Exchange in 2021-2023. Based on the established criteria, the final sample size was 117 research samples with 43 companies after removing outliers. Data analysis was conducted using the multiple linear regression analysis method using Statistical Product and Service Solutions (SPSS) 27 software.Based on the results of the regression analysis carried out, it can be concluded that the variables of capital structure, company size, investment decisions, and dividend policy have a positive and significant influence on company value. This finding indicates that internal company factors are important in increasing the market perception of company value.
PENGARUH CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SUB SEKTOR CONSUMER NON CYCLICALS BEI 2021-2024) Bani Miftah Rafi; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial performance is a critical indicator in evaluating the health and competitiveness of companies, particularly in the consumer non-cyclicals sector, which is essential for meeting the basic needs of the community. One significant factor influencing financial performance is the implementation of Corporate Social Responsibility (CSR). CSR not only serves as a form of social and environmental responsibility but also acts as a corporate strategy to enhance legitimacy and garner stakeholder support.This study aims to analyze the impact of CSR on financial performance, with leverage as a moderating variable, in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research focuses on understanding how CSR activities influence financial outcomes and whether leverage can amplify or moderate this effect.The study employs a quantitative approach, using secondary data from annual reports and sustainability reports. Data analysis was conducted using multiple linear regression with SPSS version 27, utilizing a sample of 39 companies over a four-year observation period, resulting in156 observations. The findings indicate that CSR positively affects financial performance. Furthermore, leverage is found to strengthen the relationship between CSR and financial performance, suggesting that the use of debt can motivate companies to optimize CSR activities, thereby improving their financial performance
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN BOARD SIZE TERHADAP KECEPATAN PENYESUAIAN STRUKTUR MODAL: A SYSTEMATIC LITERATURE REVIEW Hamami Fildzah Fataqun; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Establishing an optimal capital structure is essential for firms to maximize value and enhance funding efficiency. However, numerous factors, such as firm-specific characteristics and corporate governance mechanisms, affect how quickly firms adjust their capital structure toward target leverage. Therefore, this study aims to analyze the contribution of these key variables to the adjustment process. This research employs a systematic literature review by analyzing various article published in the Scopus database between 2020 and 2024. The research stages included identification, selection, and synthesis of findings to provide a comprehensive understanding of the relationships between variables. The results indicate that profitability generally impacts capital structure adjustment speed, firm size shows mixed effects, and larger boards tend to accelerate capital structure adjustment. These findings highlight the complexity of capital structure dynamics, influenced by firm-specific characteristics and corporate governance mechanism.  This study contributes academically by synthesizing prior research findings and recommending the need for an empirical approach in capital structure decision-making.

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