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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 TARIF PAJAK, SANKSI PAJAK, PENEGAKAN HUKUM, KEADILAN SISTEM PAJAK DAN TRANSPARANSI ALOKASI DANA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA SEMARANG Adelia Putri Qani’ah Soeyanto; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to evaluate the effect of tax rates, tax sanctions, law enforcement, tax system fairness, and transparency of tax fund allocation on taxpayer compliance in Semarang City. This study uses the Theory of Planned Behavior (TPB) framework developed by Ajzen (2005) which explains that a person's behavior is determined by intention.This study uses a quantitative approach with a survey method, data collected through questionnaires distributed to 212 respondents who are individual taxpayers. The data obtained was then analyzed with the Partial Least Squares Structural Equation Modeling (PLS-SEM) model using the SmartPLS version 4 application. The results of the analysis show that tax rates have no significant effect on taxpayer compliance, while tax sanctions are proven to have a positive and significant effect. Law enforcement and tax justice showed no significant effect on compliance, while transparency of tax fund allocation had a positive and significant effect. These findings emphasize the importance of increasing taxpayer trust in tax authorities to improve taxpayer compliance.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK DENGAN DIREKTUR PEREMPUAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Khalida Darma Septia Sihombing; Wahyu Meiranto
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 ownership structure on tax avoidance and the role of female directors in moderating this relationship in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study is grounded in agency theory.The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used in selecting the research sample, resulting in 309 research samples for three consecutive years (2022–2024).The results of the analysis indicate that family ownership, managerial ownership, foreign ownership, and female directors do not have a significant effect on tax avoidance. Meanwhile, institutional ownership has a negative and significant effect on tax avoidance. Furthermore, female directors only moderate the relationship between managerial ownership and tax avoidance, while they do not moderate the relationship between family ownership, institutional ownership, and foreign ownership on tax avoidance.
PENGARUH DIVERSITAS GENDER DALAM DUA DEWAN TERHADAP PENGUNGKAPAN ESG PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Amelia Natafa; Siti Mutmainah
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to analyze the influence of gender diversity within a two-tier board system (board of directors and board of commissioners) as a governance mechanism to reduce information asymmetry between management (agent) and shareholders (principal) through Environmental, Social, and Governance (ESG) disclosure. The study was conducted on consumer manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Gender diversity on the board of directors and board of commissioners was measured using the proportion of women, with firm size as a control variable.The dependent variable in this research is ESG disclosure, which was measured using the composite ESG disclosure score as well as individual pillar scores (Environmental, Social, and Governance) sourced from the Bloomberg database. This research utilizes secondary data from annual and sustainability reports. The sample was selected using a purposive sampling technique based on data availability, resulting in a total of 129 observations.The results indicate that gender diversity on the board of directors has a significant positive effect on the level of composite ESG disclosure, particularly on the environmental and social pillars. Similar findings were also demonstrated by gender diversity on the board of commissioners. From the perspective of agency theory, this finding indicates that a more diverse board is able to enhance its monitoring function, thereby encouraging management (agent) to be more transparent in reporting the management of non-financial risks for the benefit of shareholders (principal). However, this study did not find a significant influence of gender diversity on either board on the disclosure of the governance pillar.
PENGARUH ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Arfina Devinta; Siti Mutmainah
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 Environmental, Social, and Governance (ESG) Disclosure on firm value, the effect of ESG Disclosure on financial performance, the effect of financial performance on firm value, and the mediating role of financial performance in the relationship between ESG Disclosure and firm value. Firm value is proxied by Tobin's Q, financial performance is proxied by return on assets (ROA), and ESG Disclosure is measured using Bloomberg ESG Disclosure Score. This study uses secondary data from Bloomberg Terminal, annual reports, and financial statements of non-financial companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample was selected using purposive sampling and consisted of 148 companies with 436 firm-year observations based on a time-lag scheme. Hypotheses were tested using multiple linear regression and PROCESS Macro Model 4 with 5,000 bootstrap samples through SPSS 27. The results show that ESG Disclosure has no significant direct effect on firm value. ESG Disclosure has a positive and significant effect on financial performance, and financial performance has a positive and significant effect on firm value. Furthermore, financial performance fully mediates the relationship between ESG Disclosure and firm value. These findings indicate that the benefits of ESG Disclosure are more visible when reflected in financial performance before being appreciated by the market.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU PENGGUNA APLIKASI BIBIT DI KOTA SEMARANG Rifa Alehantaka; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence the behavioral intentions of Bibit application users in Semarang City using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) framework developed by Venkatesh et al. (2012). UTAUT 2 consists of eight main variables: performance expectations, effort expectations, facilitating conditions, habit, perceived value, hedonic motivation, and behavioral intention toward technology use, in this case the Bibit applicationThe study population consists of all active users of the Bibit application in Indonesia, with a sample size of 310 people living in Semarang City. A purposive sampling method was used. Data were collected through an online survey using social media. 31 items were analyzed using the PLS-SEM method with the assistance of SmartPLS 4 software.The results indicate that four hypotheses were accepted. The variables of performance expectations, effort expectations, habits, and hedonic motivation have a significant positive influence on the behavioral intentions of Bibit application users. However, social influence, facilitating conditions, and price value do not influence the behavioral intentions of Bibit application users.
PENGARUH RISIKO AUDIT, UKURAN AUDITOR, DAN JUMLAH KEY AUDIT MATTERS (KAM) TERHADAP BIAYA AUDIT DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Patricia Edith Yolanda Sitanggang; Dwi Ratmono
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 audit risk, audit size, and the number of Key Audit Matters on audit fees, as well as the moderating role of audit committee effectiveness in those relationships. The research objects are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Samples were selected using purposive sampling based on specific criteria, resulting in 1.996 observations from 499 companies. The analytical method used in this study is Partial Least Square Structural Equation Modeling (PLS-SEM) using WarpPLS 8.0 software.The results show that the audit risk and auditor size have a significant positive effect on audit fees, whereas the number of KAMs was not found to have a significant effect on audit fees. Audit committee effectiveness strengthens the effect of the audit risk on audit fees. Meanwhile, audit committee effectiveness weakens the effect of the number of KAMs on audit fees, indicating that an effective audit committee acts as a substitute for external monitoring, thereby reducing reliance on external auditors in handling each KAM item.
PENGARUH INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Moses Brugman; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study aims to investigate the effect of fixed asset intensity, company size, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The dependent variable is tax avoidance, measured using the Cash Effective Tax Rate (CETR). The independent variables include fixed asset intensity (ratio of fixed assets to total assets), company size (natural logarithm of total assets), and sales growth (percentage change in annual sales). This empirical research utilizes secondary data from annual financial reports of energy sector companies listed on the IDX. A purposive sampling method was applied, resulting in 84 observations from 44 companies. Data analysis was conducted using multiple linear regression.The findings reveal that fixed asset intensity and sales growth have a significant negative effect on tax avoidance, indicating that higher fixed asset investments and sales growth reduce tax avoidance practices. Conversely, company size has a positive and significant effect on tax avoidance, suggesting that larger companies are more likely to engage in tax avoidance strategies. These results highlight the complex dynamics of tax planning in the energy sector, emphasizing the role of asset structure, operational scale, and revenue trends in shaping corporate tax behavior.
ANALISIS KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN JANGKA WAKTU UTANG DAN KENDALA PENDANAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Energi, Infrastruktur, Real Estate, dan Pertambangan Tahun 2018-2024) An Nisaa Itsar Kusuma Maharani; 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 Environmental, Social, and Governance (ESG) performance on corporate investment efficiency, with debt maturity and financing constraints as moderating variables. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, Bloomberg, and the Indonesia Stock Exchange (IDX). The population consists of companies in the energy, infrastructure, real estate, and mining sectors listed on the Indonesia Stock Exchange during the 2018–2024 period. The sample was selected using a purposive sampling method, resulting in 18 companies with a total of 125 observations. Data were analyzed using panel data regression with the Moderated Regression Analysis (MRA) approach.The results indicate that ESG performance has a significant effect on corporate investment efficiency. In addition, debt maturity is able to moderate the relationship between ESG and corporate investment efficiency, whereas financing constraints are unable to moderate the relationship between ESG and corporate investment efficiency. These findings suggest that ESG implementation in energy, infrastructure, real estate, and mining companies in Indonesia has not yet fully improved the quality of corporate investment decisions. Furthermore, the company's financing conditions have not strengthened the relationship between ESG implementation and investment efficiency.This study contributes to the development of the literature on ESG and investment efficiency, particularly in capital-intensive industries within emerging markets. The findings are also expected to provide insights for companies and investors regarding the importance of ESG implementation and financing management in supporting corporate sustainability.
PENGARUH ANALISIS RASIO KEUANGAN PADA KINERJA KEUANGAN PEMERINTAH PUSAT TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN Annisaul Mardhiyah; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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The purpose of this research is to determine whether the financial performance of the central government as an independent variable, proxied by solvency ratios, revenue effectiveness, revenue growth, and expenditure growth, affects the accountability of financial reporting, which is proxied by the BPK's opinion as a dependent variable. The BPK's opinion consists of Unqualified Opinion (WTP), Qualified Opinion (WDP), Adverse Opinion (TW), and Disclaimer of Opinion (TMP).The data analyzed are government financial statements, specifically the audited financial statements of central ministries for the years 2017-2021. The research data consists of secondary data obtained by downloading from the BPK RI website. The population of this research consists of 34 financial statements of state ministries that have been audited by the BPK and their audit reports. The sample in this study uses the entire sample of 170. Data analysis used multiple linear regression analysis. The research results show that the government's financial performance in terms of solvency, revenue effectiveness, and expenditure growth does not affect the accountability of financial reporting. For financial performance in the form of revenue growth, it has an impact on the accountability of financial reporting.
ANALISIS PENGARUH ESG DAN GCG TERHADAP VALUE RELEVANCE DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Raditya Dimas Supriyanto; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and Good Corporate Governance (GCG) implementation on corporate Value Relevance, as well as to examine the role of firm size as a moderating variable in these relationships. The background of this research is based on the inconsistency of previous research findings and the importance of non-financial information for investors, particularly in the mining sector which carries high environmental and social risks as well as a need for governance transparency. This study employs a quantitative approach with a population of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The sampling technique used was purposive sampling, resulting in 26 companies as samples with a total of 78 observations. Data were analyzed using Moderated Regression Analysis (MRA) with the Random Effect Model (REM) estimation method using EViews 12 software. The independent variable ESG is measured using GRI standards, GCG is measured using ACGS guidelines, while the dependent variable value relevance is proxied by Tobin’s Q, and firm size is proxied by the Natural Logarithm of Total Assets. The results of this study indicate that ESG disclosure has no significant effect on value relevance, suggesting that investors tend to respond neutrally to ESG information. GCG implementation was found to have a significant negative effect on value relevance, indicating a market perception regarding over-compliance costs. Regarding the moderating variable, the test results prove that firm size is unable to moderate the relationship between ESG and value relevance. However, firm size is proven to positively moderate (strengthen) the effect of GCG on value relevance. These findings imply that good corporate governance is only effective in increasing firm value if implemented by large-scale companies that have sufficient resources and high visibility.

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