cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 207   208   209   210   211 
PENGARUH INTELLECTUAL CAPITAL TERHADAP INDIKASI TERJADINYA FRAUDULENT FINANCIAL STATEMENTS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Kesehatan dan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024) Annisa Yustika Sari; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence related to the influence of intellectual capital on the indication of fraudulent financial statements with the audit committee as a moderation variable in health industry companies and manufacturing in the consumer goods sector for the period 2019-2024. The sample was selected through purposive sampling as many as 108 observations from 22 companies with a 6-year research period. The research data used is secondary data sourced from the annual report published through the IDX's official website and can be accessed by the Bloomberg terminal. The analysis methods used in this study are logistic regression analysis and moderated regression analysis (MRA) through SPSS 26 application software.The results showed that the human capital component which was partially measured using the amount of employee costs had a negative effect on the indication of fraud in financial statements, the structural capital component measured using the amount of research and development costs had a positive effect on the insignificant, while the relational capital component which measured using marketing costs showed significant negative results on indications of financial statement fraud. Audit committees that are measured only using the number of members doesn’t has a significant influence on the overall influence of the intellectual capital component on the indication of fraudulent financial statements.
PERAN KOMITE CSR DALAM MEMODERASI HUBUNGAN KARAKTERISTIK DEWAN DIREKSI TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2024) Azza Rosyadi Zarkani; Faisal Faisal
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of board of directors’ characteristics-board size, diligence, diversity, and tenure on environmental disclosure, alongside the moderating role of the Corporate Social Responsibility (CSR) Committee. Integrating the Behavioral Theory of the Firm and Upper Echelons Theory, it investigates how internal governance drives sustainability transparency.                    Focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, a purposive sample of 48 companies (240 observations) was analyzed. Secondary data from annual reports, sustainability reports, and Bloomberg Terminal were tested using multiple linear regression and Moderated Regression Analysis (MRA) based on GRI 300 standards.                                                                                                                        The findings reveal that board diligence significantly and positively impacts environmental disclosure, while board tenure has a significant negative effect; board size and diversity show no effect. Furthermore, the CSR Committee fails to moderate these relationships, concluding that its establishment in Indonesian manufacturing firms remains largely symbolic (decoupling) for formal regulatory compliance.
PENGARUH ESG DISCLOSURE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Muhammad Hassan Septiyan; Surya Raharja
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of ESG disclosure and audit quality on the value of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. ESG is an important approach in assessing business sustainability, while audit quality reflects the reliability and credibility of a company's financial statements in the eyes of investors.This study used a quantitative approach with purposive sampling and secondary data obtained from Bloomberg and company annual reports. The independent variables consisted of ESG Disclosure and Audit Quality, while firm value was proxied by the Tobin's Q ratio. Data analysis was performed using multiple linear regression.The results show that ESG Disclosure has a positive and significant effect on firm value, indicating that sustainability disclosure can improve market perception of the company. However, audit quality does not have a significant effect on firm value, suggesting that auditor reputation alone may not be sufficient to influence market valuation in this sector during the observed period.
PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP INDIKASI ADANYA KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Natasya Kayla Najla; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of Leverage, Profitability, and Liquidity on Indications of Financial Statement Fraud of manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. This study refers to fraud triangle 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 430 research samples for three consecutive years (2022-2024).The analysis results show that Leverage have a positive and significant effect on Indications of Financial Statement Fraud, and Profitability also has a positive and significant effect on Indications of Financial Statement Fraud. Additionally, it was found that Liquidity do not have a significant direct effect on Indications of Financial Statement Fraud.
PENGARUH KARAKTERISTIK DEWAN TERHADAP ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2021-2023) Thival Alvahlevi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of board characteristics on Environmental, Social, and Governance (ESG) disclosure. The board characteristics studied include board size, board gender diversity, proportion of independent boards, and frequency of board meetings. In addition, this study also uses control variables in the form of company size, liquidity, and leverage.The sampling method was carried out using purposive sampling technique, so that 38 companies were obtained as samples with a total of 114 observations during the 2021-2023 period. The data used is secondary data obtained from financial reports, company annual reports, and financial reports on companies incorporated in the Kompas 100 Index on the Indonesia Stock Exchange (IDX). Data analysis was carried out using multiple linear regression with the help of SPSS 25 software.The results showed that board size has a negative and significant effect on ESG disclosure, while board gender diversity and the proportion of independent boards have a positive and significant effect. The frequency of board meetings does not show a significant effect. The findings are expected to contribute to the literature related to corporate governance as well as be a consideration for stakeholders in encouraging better ESG disclosure.
INTEGRASI ARTIFICIAL INTELLIGENCE DAN BLOCKCHAIN DALAM MENINGKATKAN TRANSPARANSI ENVIROMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING: SYSTEMATIC LITERATURE REVIEW Indira Sukma Lailatu; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the integration of Artificial intelligence (AI) and blockchain in enhancing the transparency of Environmental, Social, and Governance (ESG) reporting. Using a Systematic literature review (SLR) approach across relevant international studies, the findings reveal that the integration of AI and Blockchain can improve the reliability, accuracy, and accountability of ESG data through automated analysis and transparent, immutable data recording. AI plays a role in rapidly and intelligently collecting and processing ESG data, while blockchain ensures data security and authenticity through its distributed ledger system. However, the implementation of this integration also faces several challenges, including high adoption costs, organizational resistance, limited technical expertise, and regulatory barriers. This study contributes by providing a comprehensive understanding of the potential and limitations of integrating these two technologies, while offering direction for future research and policy development aimed at strengthening transparency and Governance in ESG reporting.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DENGAN SKOR PENGUNGKAPAN ESG SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2023) Eulis Teti Hermayanti; Faisal Faisal
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of earnings management on financial performance, with ESG disclosure scores as a moderating variable. The dependent variables include ROA, ROE, and Tobin’s Q, while earnings management is measured using the Modified Jones Model (Dechow et al., 1995). ESG disclosure scores are obtained from Bloomberg.The sample consists of manufacturing companies listed on Indonesia Stock Exchange from 2019 to 2023, selected using purposive sampling, resulting in 90 firm-year observations. Data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA) with the absolute difference method. All analysis were conducted using SPSS version 26.The result indicate that earnings management negatively affects ROA and ROE, but has no significant effect on Tobin’s Q. Furthermore, ESG disclosure scores do not moderate the relationship between earnings management and financial performance.
PENGARUH SPESIALISASI INDUSTRI AUDITOR, AUDIT FEE, DAN AUDIT TENURE TERHADAP TAX EVASION (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Maharani Darmawanti; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax evasion remains a critical issue in the taxation system as it directly reduces government revenue and undermines the credibility of corporate financial reporting. This study aims to empirically examine the effect of auditor industry specialization, audit fee, and audit tenure on tax evasion in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs secondary data and uses a purposive sampling method, resulting in 105 firm-year observations. The results indicate that auditor industry specialization has a negative and significant effect on tax evasion, suggesting that auditors with industry-specific expertise are more effective in monitoring and reducing tax evasion practices. Meanwhile, audit fee and audit tenure do not have a significant effect on tax evasion. These findings imply that higher audit fees and longer auditor–client relationships do not necessarily enhance auditors’ ability to detect tax evasion.
INTEGRATING ECOSYSTEM-WIDE FLOURISHING IN BANKING RISK MANAGEMENT: A Comparative Study of Microfinance Case Study and Conventional Banking Christabel Sylvie Sianipar; Adi Firman Ramadhan; Jan Noeverman; Frank Gruben
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This thesis investigates how ecosystem-wide flourishing (EWF), defined as the well-being of individuals, organizations, and regions, can be integrated into banking risk management to enhance financial resilience. Using a qualitative comparative approach, it examines two cases: the Love in Action microfinance study and a semi-structured interview with a senior leader from a conventional bank. Drawing on stakeholder theory, the triple bottom line, resilience theory, and financial resilience frameworks, the research explores how human-centered practices influence risk assessment and organizational performance. Findings reveal that while microfinance institutions embed flourishing through formal agreement structures and cultural rituals, conventional banks primarily rely on financial indicators and informal assessments, overlooking critical relational and leadership dynamics. The study concludes that integrating EWF into banking practices can improve stakeholder trust, reduce systemic risks, and support long-term financial sustainability. Practical recommendations are provided for banks and SMEs to develop structured tools, leadership evaluations, and inclusive risk frameworks that align with sustainable development goals.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Adelia Naila Karisa; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Financial performance is proxied by Return on Assets (ROA) and Return on Equity (ROE), while ESG disclosure is measured separately through environmental disclosure, social disclosure, and governance disclosure. This study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, Bloomberg, and the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 19 companies and 52 final observations after eliminating outliers. The data analysis method used is multiple linear regression with SPSS 29. The results indicate that environmental disclosure has no significant effect on ROA, but has a significant negative effect on ROE. Social disclosure has no significant effect on both ROA and ROE. Governance disclosure has a significant negative effect on ROA and ROE. These findings suggest that ESG disclosure in Indonesian energy sector companies has not yet been able to directly improve profitability. The results also indicate that sustainability disclosure may still be compliance-oriented and has not been fully integrated into operational strategies that generate short-term financial benefits.

Page 209 of 218 | Total Record : 2175

 207   208   209   210   211 

Filter by Year

2012 2026


Reset
Filter By Issues
All Issue Volume 15, Nomor 2, Tahun 2026 Volume 15, Nomor 1, Tahun 2026 Volume 14, Nomor 4, Tahun 2025 Volume 14, Nomor 3, Tahun 2025 Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue