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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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DETERMINAN KUALITAS AUDIT: PERAN AUDITOR SWITCHING, AUDIT TENURE, DAN AUDITOR GENDER (Studi Empiris pada Perusahaan Barang Konsumsi Primer yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Hilda Karolina Duha; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of auditor switching, audit tenure, and auditor gender on audit quality in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Audit quality is proxied by the affiliation of Public Accounting Firms (PAFs) with the Big Four and non-Big Four. Profitability and firm size are included as control variables to obtain more reliable estimation results.The sample was selected using purposive sampling, resulting in 275 firm-year observations after data screening and outlier removal. The data were analyzed using binary logistic regression due to the dichotomous nature of the dependent variable. The findings indicate that auditor switching, audit tenure, and auditor gender do not have a statistically significant effect on audit quality.In contrast, the control variables—profitability and firm size—show a significant positive effect on audit quality. This suggests that companies with higher profitability and larger asset bases are more likely to engage Big Four audit firms. Overall, firm characteristics play a more dominant role in determining audit quality than auditor-related characteristics within the context of this study.
PENGARUH SOSIALISASI PAJAK, TINGKAT PEMAHAMAN PAJAK, KESADARAN PAJAK, DAN PERSEPSI WAJIB PAJAK MENGENAI PERATURAN PAJAK TERHADAP KEPATUHAN PELAPORAN PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi Pelaku UMKM yang Terdaftar di KPP Pratama Semarang Candisari Periode Tahun 2021-2024) Sekarputih Hayuningtyas; Imam Ghozali
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 tax socialization, tax understanding, tax awareness, and perception of tax regulations on tax reporting compliance of individual taxpayers (WPOP) among MSMEs at KPP Pratama Semarang Candisari. This research employs a quantitative approach using primary data collected through questionnaires distributed to 126 respondents selected using purposive sampling. The data analysis methods include instrument testing (validity and reliability), classical assumption tests, multiple linear regression analysis, t-test (partial), F-test (simultaneous), and coefficient of determination (R²). The results show that partially, tax understanding and tax awareness have a positive and significant effect on tax reporting compliance. Meanwhile, tax socialization and perception of tax regulations do not have a significant effect on tax reporting compliance. Simultaneously, all independent variables have a significant effect on tax reporting compliance. The coefficient of determination (Adjusted R Square) is 0.517, indicating that 51.7% of the variation in tax reporting compliance can be explained by the variables in this study, while the remaining 48.3% is influenced by other factors outside the model.
The Audit Committee, Sharia Supervisory Board and Audit Report Lag: Empirical study of Islamic Banking Afra Aziza Hasna; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of audit committee and sharia supervisory board on audit report lag. The dependent variable is audit report lag and the independent variables in consist of audit committee size, audit committee expertise, audit committee meetings, sharia supervisory board size, and sharia supervisory board meeting. The population involve Islamic banking companies listed on the Otoritas Jasa Keuangan in 2017 and 2021. The data was analyzed using descriptive statistical analysis and linear regression analysis with the SPSS 25 program. The findings show that, audit committee size and audit committee expertise have a significant relationship with audit report lag. Meanwhile, the audit committee meeting have a negligible relationship with audit report lag. Also, sharia supervisory board size and sharia supervisory board meeting has significant effect on audit report lag.
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Manufaktur yang Terdaftar di BEI tahun 2023-2024) Marsha Indra Ayu Ivana; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to explore the impact of audit characteristics on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2023 and 2024. In this study, audit characteristics are analyzed through Audit Fees, audit duration, and audit quality as independent variables, while Tax Avoidance is examined through the Effective Tax Rate (ETR) as the influencing variable. The data used are secondary data obtained from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method based on predetermined criteria. The study sample consisted of 20 manufacturing companies during the 2023–2024 period, resulting in 40 observations. The analytical method used was multiple linear regression analysis with the assistance of IBM SPSS Statistics 26. The study results indicate that Audit Fees have a significant negative impact on Tax Avoidance. Although audit duration also shows a negative relationship with Tax Avoidance, the effect is not significant and therefore does not influence Tax Avoidance. On the other hand, audit quality has a significant negative impact on Tax Avoidance. The analysis simultaneously shows that Audit Fees, audit duration, and audit quality all contribute to Tax Avoidance.
PERAN TAX RISK DALAM MEMODERASI PENGARUH TAX SAVING TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) David Adar Hazael; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study aims to analyze the effect of tax saving on firm value by considering the moderating role of tax risk in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. A quantitative approach was purposive sampling, resulting 200 firm-year observations during the study period. The data were analyzed using multiple linear regression with a moderated regression analysis (MRA) approach, supoorted by SPSS software. The results show that tax saving has a positive and significant effect on firm value. This indicates that efficient and compliant tax-saving strategies send positive signals to investors and enchance the company’s market valuation. However, tax risk does not significantly moderate the relationship between tax saving and firm value. This finding suggest that tax risk is not yet fully considered by investors in their valuation of the firm, possibly due to the limited disclosure of tax risk information in financial reports.Overall, the study supports the signaling theory and managerial efficiency theory, where legitimate tax saving is viewed positively by the market. Conversely, tax risk has not become a key factor in investor assessment. These findings are important for company management, investors, and regulators in formulating tax strategies, improvising fiscal transparency, and developing corporate governance policies that support long-term value sustainability.
ANALISIS PENGARUH CASH FLOW, FIRM SIZE, FINANCIAL LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Titi Indati Ahmariah; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

The influence of various factors on financial performance is a crucial issue for companies as well as their stakeholders. This is because optimal financial performance not only ensures the continuity of operational activities but also enhances investor confidence, strengthens market position, and serves as a basis for making strategic decisions in the future. This study aims to examine the relationship between cash flow, firm size, leverage, and corporate governance mechanisms—represented by board size, audit committee meeting frequency, and board duality—on financial performance, as proxied by Return on Assets (ROA). The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using purposive sampling, resulting in 274 observations from 70 companies. The data used were secondary data obtained from audited financial statements and annual reports. The findings indicate that cash flow has a positive and significant effect on ROA, firm size has a positive and significant effect on ROA, financial leverage has a negative and significant effect on ROA, and board size has a negative and significant effect on ROA. Meanwhile, audit committee meeting frequency and board duality have positive but insignificant effects on ROA.
PENGARUH DESENTRALISASI FISKAL DAN AKUNTABILITAS TERHADAP TINGKAT KORUPSI (Studi Kasus Pada Pemerintah Daerah di Pulau Jawa) Wildhan Khoeron; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This study aims to analyse partially and simultaneously the effect of fiscal decentralisation variables and various accountability indicators on the level of corruption in local governments in Java.The research method uses multiple linear regression analysis with panel data. Data were collected from 115 local governments in Java during the period 2021-2023. Independent variables include fiscal decentralisation (measured by the value of Transfers to Regions and Village Funds/TKDD), LKPD (Local Government Financial Report) opinion, SAKIP (Government Agency Performance Accountability System) score, and EKPPD (Evaluation of Performance of Local Government Administration) score. The dependent variable is the level of corruption as measured by the SPI (Integrity Assessment Survey) score from the KPK.The regression analysis results show that fiscal decentralisation and various accountability indicators (LKPD opinion, SAKIP score, and EKPPD score) partially and simultaneously have a significant influence on the indication of corruption. This finding indicates that these variables contribute significantly to determining the indication of corruption in local government. Thus, the results confirm the importance of improving local government accountability as one of the measures to suppress corrupt practices in the decentralisation process.
PENGARUH FITUR KATEGORISASI PENGELUARAN OTOMATIS PADA MOBILE BANKING TERHADAP PERSEPSI EFEKTIVITAS PENGENDALIAN ANGGARAN GENERASI Z DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI (Pendekatan Teori Mental Accounting) Ray Marvel Rolemawa; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study examines the impact of the automatic expense categorization feature in mobile banking on the perception of budget control effectiveness of Generation Z, using financial literacy as a moderating variable under the mental accounting theory approach. Primary data were gathered via online Likert-scale questionnaires distributed to university students in Semarang City. Samples were selected through purposive sampling, and data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The structural model testing confirmed that the utilization of the automatic categorization feature has a positive effect on the perception of budget control effectiveness by directly reducing cognitive load. Financial literacy also exerts a positive direct effect. However, financial literacy does not moderate the primary relationship. This demonstrates that the practical utility of banking automation is highly inclusive, benefit-driven, and accessible to all users regardless of their financial literacy levels.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Thaddeus David Bintang Sihombing; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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Abstract

This study examines the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Good Corporate Governance on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Profitability is measured using Good Corporate Governance (ROA). CSR is measured by the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI standards, GCG is proxied by independent commissioners, institutional ownership, and audit committees, while Good Corporate Governance is measured using the PROPER rating. This quantitative study uses multiple linear Regression with Agency of manufacturing companies that publish Annual reports, Sustainability reports, and PROPER ratings. Secondary data are obtained from company reports, the IDX, and the Ministry of Environment and Forestry. The results provide empirical evidence on the role of CSR, GCG, and Good Corporate Governance in improving corporate profitability and contribute to accounting and sustainability literature, as well as to managerial and policy decision making.
PENGARUH ENVIRONMENTAL MATURITY, FINANCIAL RISK, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL PERFORMANCE DAN FIRM VALUE Eleonora Nathania Christi; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine the effect of environmental maturity, financial risk, and growth opportunity on firm performance and firm value in non-financial companies listed on the Indonesia Stock Exchange during the period 2021-2024. Firm performance as the first dependent variable is measured using Return on Assets (ROA), while firm value as the second dependent variable is measured using Price to Book Value (PBV). Environmental performance, firm size, leverage, and sales growth are the independent variables. Control variables, such as cash holdings, are included in this study to ensure a more comprehensive analysis. Data analysis is performed through multiple regression supported by descriptive statistical analysis and classical assumption tests.This study uses a quantitative approach by analysing secondary data from 65 non-financial companies, which were reduced to 24 companies after outliers were removed. The total non-financial company data used as a sample consisted of 260 observations before outliers and 96 observations after outliers over four years (2021-2024). The results of the study show a positive effect of growth opportunity on financial performance and firm value. Financial risk has a negative effect on financial performance and no effect on firm value. Meanwhile, environmental maturity has no effect on financial performance and firm value.

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