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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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FUTURE DATA ENTRY PROCESSING WITH ARTIFICIAL INTELLIGENCE Dinda Putri Sananta; Agung Juliarto; Frank Gruben; Kees Tesselhof
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Artificial Intelligence (AI) is reshaping the industry by automating routine tasks, transforming skill requirements, and raising ethical concerns. The study employs a qualitative research approach, analyzing academic literature, case studies, and secondary data to explore how AI is reshaping accounting job roles, influencing skill sets, and presenting ethical challenges. The findings highlight the increasing automation of tasks like data entry and financial reconciliation, necessitating a shift towards analytical and strategic roles for accountants. Additionally, the study emphasizes the growing importance of data analytics, critical thinking, and ethical decision making skills in an AI-driven environment. The research concludes by discussing the need for organizations to implement robust workforce development strategies and ethical frameworks to navigate the complex landscape of AI in accounting.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL MEDIASI DAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Indonesia yang Terdaftar di BEI Periode 2021–2024) Hanif Naufal Mokoputra; 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 corporate social responsibility on earnings management, with accounting conservatism as a mediating variable and corporate governance as a moderating variable, in non-financial companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Corporate social responsibility is measured using the Bloomberg Environmental Disclosure Score and Bloomberg Social Disclosure Score, earnings management is measured using the absolute value of discretionary accruals, accounting conservatism is measured using the Givoly and Hayn model, and corporate governance is measured using the Bloomberg Governance Score. The research sample was selected using purposive sampling, resulting in 505 observations. The data were analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM) with SmartPLS 3.The results show that corporate social responsibility has a negative and significant effect on earnings management. However, corporate social responsibility does not have a significant effect on accounting conservatism, and accounting conservatism does not have a significant effect on earnings management. Furthermore, corporate governance is proven to moderate the relationship between accounting conservatism and earnings management. Meanwhile, accounting conservatism is unable to mediate the effect of corporate social responsibility on earnings management. These findings indicate that corporate social responsibility disclosure directly contributes to reducing earnings management practices, but not through accounting conservatism as a mediating mechanism.
PENGARUH LIKUIDITAS, SOLVABILITAS, ENVIRONMENT SOCIAL GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA KEUANGAN Muhammad Hafizd Fatahillah; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study aims to examine the impact of financial ratios, such as liquidity, solvency, and Environment Social Governance (ESG) Disclosure, on financial performance. The financial ratio variables used in this study include Current Ratio (CR), Debt to Total Assets (DTA), and ESG Disclosure, while the dependent variable is Return on Assets (ROA). The sample for this study was determined using the purposive sampling method from companies listed on the Indonesia Stock Exchange (IDX), specifically those included in the LQ45 index from 2019 to 2023. A total of 225 samples were obtained. The analytical method employed is multiple linear regression analysis, conducted using IBM SPSS 30.The results of this study indicate that liquidity has a positive and significant effect on the company's financial performance, solvency has a positive but insignificant effect on the company's financial performance, and ESG Disclosure has a positive and significant effect on the company's financial performance. These findings indicate that the company's ability to meet short-term obligations and openness to environmental, social, and governance aspects are important factors in improving financial performance. Meanwhile, although solvency shows a positive direction of influence, its insignificance suggests the need for further evaluation regarding the management of the company's debt structure.
Implikasi Artificial Intelligence (AI) Pada Profesi Auditor : A Systematic Literature Review Afi Syasya Safa Maharani; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

The advancement of Artificial Intelligence (AI) has driven significant transformation in auditing practices. AI's ability to process large-scale data, detect anomalies, and perform predictive analysis offers opportunities to enhance audit efficiency, accuracy, and quality. However, AI adoption also introduces new challenges related to the professionalism and ethics of the auditing profession, such as algorithmic bias, competency limitations, and potential reductions in accountability. This study aims to analyze the implications of AI use on audit process efficiency, auditor professionalism, and audit ethics. The research method used is a Systematic Literature Review (SLR) of scientific articles published between 2020 and 2025 through the Scopus database. The results indicate that AI can improve the efficiency of audit procedures through automated data testing and real-time risk detection, while also requiring auditors to develop technological competencies and higher professional skepticism. On the other hand, risks such as algorithmic bias, lack of system transparency (black box), and unclear accountability pose ethical challenges that need to be anticipated. These findings underscore the need for regulatory frameworks, ethical guidelines, and specialized training programs to ensure that the use of AI supports audit quality without compromising fundamental professional values such as integrity, objectivity, and independence. This study is expected to serve as a reference for academics, audit practitioners, and policymakers in formulating technology adaptation strategies and future research directions.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN ESG CONTROVERSIES TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Konsisten Terdaftar di Indeks Kompas100 Tahun 2020-2024) Ruth Celine Febianti; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study examines the environmental, social, governance performance and ESG controversies relationship on firm value. This study has a dependent variable, namely firm value as proxied by Tobin’s Q with independent variables  environmental performance, social performance, governance performance, and ESG controversies. Also firm size as a control variable. This study uses secondary data derived from Refinitiv and the financial statements of indeks Kompas100 companies listed on the Indonesia Stock Exchange  (IDX) in 2020-2024. The research sampling was carried out using purposive sampling method. 145 samples were obtained for 5 consecutive years. This study uses multiple linear regression analysis to test  the hypothesis. The finding from this study proves that environmental performance have a significant negative to firm value, social performance have no significant to firm value, governance performance have a significant positif to firm value, while ESG controversies have no significant to firm value.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT PADA PERUSAHAAN DALAM INDUSTRI BERPROFIL TINGGI (HIGH-PROFILE INDUSTRIES) (Studi Empiris pada Perusahaan dalam Industri Berprofil Tinggi (High-Profile Industries) yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Daffa Satria Kriezna Putra; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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Abstract

This study aims to analyze the impact of good corporate governance (GCG) on the quality of sustainability reports of high-profile industry (High-Profile Industries) firms listed on the Indonesia Stock Exchange (IDX) over the 2022–2024 period. The dependent variabel is sustainability report quality, measured using Bloomberg’s ESG Disclosure Score. The GCG variabels are proxied by board independence, gender diversity on the board of directors, the audit committee, the sustainability committee, and managerial ownership. This study also applies control variabels, namely industry characteristics and leverage measured by the debt-to-asset ratio (DAR). Using purposive sampling, the study obtained a total of 243 firm-year observations from high-profile industry firms listed on the IDX during the study period. Secondary data were collected from companies’ annual reports and/or sustainability reports, IDX disclosures, and Bloomberg data based on the predetermined criteria. Hypotheses were tested using multiple linear regression analysis. The findings indicate that board independence, the audit committee, and the sustainability committee have a positive and significant effect on sustainability report quality. Gender diversity on the board of directors shows a negative and significant effect on sustainability report quality. In contrast, managerial ownership has a negative but insignificant effect, leverage (DAR) does not have a significant effect, and industry characteristics have a positive and significant effect on sustainability report quality.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Pertambangan Subsektor Logam dan Mineral yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Hanny Liviana; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study analyzes the effect of Good Corporate Governance (GCG) mechanism on the financial performance of metal and mineral mining companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The mining sector contributes significantly to Indonesia’s economy, yet remains vulnerable to commodity price fluctuations and external pressures such as the COVID-19 pandemic, the implementation of Good Corporate Governance is essential for financial performance. The independent variables are board size, independent commissioners, audit committee size, and institutional ownership; financial performance is measured using Return on Assets (ROA). A quantitative approach was applied using secondary data from annual reports and audited financial statements gathered through documentation. The sample was determined via purposive sampling, produced 7 companies with 35 total data observations analyzed using multiple linear regression. The F-test results indicate the four variables have no significant joint effect on ROA. Partially, the proportion of independent commissioners shows a significant positive effect, while board size, audit committee size, and institutional ownership are not significant. The study concludes that independent oversight quality matters more than other corporate governance mechanisms.
IMPLIKASI BIG DATA ANALYTICS DALAM BIDANG AUDIT: A SYSTEMATIC LITERATURE REVIEW Aulia Dwi Paresti; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This research uses a qualitative method with a systematic literature review approach to get a clear and comprehensive picture of the implications of big data analytics in auditing. The research was conducted by collecting, analyzing, and synthesizing articles relevant to the research topic from 2019 to 2024 from various digital libraries such as Scopus, Emerald, Researchgate, Taylor & Francis Online, and ScienceDirect. The results show that the use of big data analytics can improve the efficiency of the audit process and audit quality. However, its use still faces challenges such as limited resources, lack of official guidance from regulators, and environmental challenges, especially in developing countries. This study is expected to enrich the literature related to the implications of big data analytics in the audit field, as well as provide practical benefits for audit firms that are considering using this technology to improve audit quality.
ANALISIS PENGARUH FEE AUDIT DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Properti dan Real estate yang Terdaftar di BEI Tahun 2022-2024) Dian Anggraeni; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study aims to analyze the impact of audit fees and audit committees on audit quality in the property and real estate sector in Indonesia. Audit fees are measured using the natural logarithm of audit service costs, while audit committees are proxied by the number of committee meetings held per year. Audit quality in this study is measured using a dummy variable based on the size of the public accounting firm, namely Big 4 and non-Big 4.The study population consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using purposive sampling, a sample of 48 companies was obtained, with a total of 144 observations. The data analysis method employed in this study is logistic regression analysis.The results of the study indicate that audit fees have a significant positive effect on audit quality, while the audit committee has a significant negative effect on audit quality. Audit fees and the audit committee together have a positive effect on audit quality.
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Basic Materials, Consumer Cyclicals, dan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Azka Nabila; Darsono Darsono
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study aims to analyze and examine the influence of Environmental, Social, Governance (ESG), and financial performance on firm value in basic materials, consumer cyclicals, and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs stakeholder theory and resource-based theory as theoretical foundations.The research sample was selected using purposive sampling method, yielding 218 observations. Data were obtained through companies' annual reports published on the official IDX website and Bloomberg database. This study uses quantitative methods with multiple linear regression analysis techniques using SPSS 27 software to analyze the relationship between independent variables (environmental, social, governance, profitability, liquidity, leverage, and firm size) and the dependent variable (firm value measured by Tobin's Q).The results show that profitability (ROA) and liquidity (CR) have a positive and significant effect on firm value. Meanwhile, Environmental, Social, Governance, leverage, and firm size variables do not have a significant effect on firm value.

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