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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 AUDIT TENURE, ROTASI AUDIT, AUDIT FEE, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Rini Hafiztri; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study analyze the effects of audit tenure, audit rotation, audit fee, and audit delay on audit quality for companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study refers to agency theory.The population for this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used to select the research sample, resulting in 294 research samples for three consecutive years (2022–2024). The data used are secondary data obtained from the financial statements and independent auditor reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using multiple linear regression with SPSS 30 software.The results of the analysis indicate that audit tenure and audit delay have a negative and significant effect on audit quality, while audit rotation and audit fee have a positive and significant effect on audit quality.
ANALISIS KETERKAITAN NARCISSISM TERHADAP TAX EVASION DENGAN MORAL DISENGAGEMENT SEBAGAI VARIABEL INTERVENING Sekar Lintang Timur; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Personality is an inherent trait in every individual. In addition to personalities that are considered positive, there are also negative ones known as the dark triad, one of which is narcissism that is often associated with immoral behavior. This study aims to examine the effect of narcissistic personality on tax evasion through moral disengagement as a mediating factor. This research uses a quantitative approach and survey questionnaire method through Google Form to individual taxpayers registered at the tax office in Central Java Province. The number of samples used was 384 respondents and the data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study show that narcissism does not have a positive effect on tax evasion. In contrast, narcissism has a positive effect on moral disengagement. Furthermore, moral disengagement has a positive impact on tax evasion. Lastly, narcissism has a positive effect on tax evasion through moral disengagement as a fully mediating factor.
PENGARUH PENGUNGKAPAN ESG TERHADAP TINGKAT PERTUMBUHAN BERKELANJUTAN PERUSAHAAN DENGAN MANAJEMEN MODAL KERJA SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020 – 2024) Rachma Nur Wulandari; Mutiara Tresna Parasetya
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 effect of Environmental, Social, and Governance (ESG) disclosure on Sustainable Growth Rate (SGR) with Working Capital Management (WCM) as a moderating variable and Return on Assets (ROA) and firm size as control variables in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. This research uses a quantitative approach with panel data regression analysis using a Two-Way Fixed Effects model. The sample consists of 7 companies with a total of 35 observations selected through purposive sampling based on data availability during the observation period.The results show that ESG has a positive and significant effect on SGR, indicating that higher ESG disclosure increases the firm’s sustainable growth rate. Meanwhile, Working Capital Management (WCM) is found to moderate the relationship between ESG and SGR in a negative direction, thereby weakening the effect of ESG on sustainable growth. Furthermore, Return on Assets (ROA) and firm size as control variables are also found to have a positive and significant effect on SGR. These findings indicate that internal firm factors remain important determinants of sustainable growth. This study implies that ESG implementation should be accompanied by efficient working capital management in order to optimize sustainable growth.
KINERJA LINGKUNGAN, SOSIAL, TATA KELOLA, DAN NILAI PERUSAHAAN: STUDI KASUS PADA PT ASTRA AGRO LESTARI TBK PERIODE 2015-2023 Jovan Christian Tambunan; Endang Kiswara
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the influence of Environmental, Social, and Governance (ESG) factors on the firm value of PT Astra Agro Lestari Tbk during the period 2015–2023. Firm value is measured using three key indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), while ESG performance is assessed through the GRI Index and ESG_DS. In addition to ESG, leverage (measured by Debt-to Equity Ratio/DER) and company size (measured by total assets) are also examined to evaluate their combined relationship with firm value.The research uses a qualitative descriptive analysis approach grounded in legitimacy theory, which emphasizes how companies align their operations with societal norms and expectations to gain acceptance. Data were collected from annual reports, sustainability reports, and secondary sources such as news articles and academic journals. The findings indicate that ESG performance is closely associated with fluctuations in profitability, with improvements in ESG scores often coinciding with higher ROA, ROE, and NPM, particularly in certain years. However, leverage and company size also significantly influence this dynamic.Overall, the study highlights the importance of integrating sustainability practices into business strategies to enhance long-term firm value. It also supports the legitimacy theory, suggesting that transparency and alignment with social expectations strengthen a company's position among stakeholders.
PENGARUH CSR DENGAN DIREKSI WANITA SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Sektor Manufaktur dan Sektor Energi yang Terdaftar di BEI pada Tahun 2019-2023) Risma Sandi Allaauddina; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the impact of CSR on tax avoidance and the role of women directors as a moderating variable in manufacturing and energy companies listed on the Indonesia Stock Exchange from 2019 to 2023. The variables used are the dependent variable (tax avoidance), independent variable (CSR), moderating variable (women directors), and control variables (company size, leverage ratio, and return on assets). This study utilizes secondary data. The sample consists of 421 manufacturing and energy sector companies selected through purposive sampling, with data obtained from audited annual reports, sustainability reports, and financial statements published on the IDX and Bloomberg databases. The analytical technique employed is multiple linear regression analysis, with testing conducted using classical assumption tests.The results of this study indicate that CSR has a positive but not significant effect on tax avoidance behavior. Furthermore, the presence of female directors does not moderate the relationship between CSR disclosure and tax avoidance.
PENGARUH PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN, BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN TINGKAT KEMISKINAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DI PROVINSI JAWA TENGAH TAHUN 2021-2024 (Studi Kasus pada Kabupaten/Kota di Provinsi Jawa Tengah Periode 2021-2024) Bintang Dwi Kristiastanto; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study examines the effect of Rural and Urban Land and Building Tax (PBB-P2), Land and Building Acquisition Duty (BPHTB), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Poverty Rate on the Human Development Index (HDI). The study was conducted across all regencies and municipalities in Central Java Province for the 2021–2024 period, motivated by persistent HDI disparities across districts and the limited studies simultaneously incorporating local tax, fiscal transfer, and poverty variables. This study employs a quantitative approach using multiple linear regression on 140 panel data observations obtained through saturated sampling of 35 regencies and municipalities. Data were sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Fiscal variables were transformed into natural logarithm form, and hypotheses were tested through t-test, F-test, and Adjusted R², preceded by classical assumption tests. The F-test confirms that all variables simultaneously and significantly affect HDI, with an F value of 60.417 and a significance level of 0.000, while the Adjusted R² of 0.681 indicates that the independent variables explain 68.1% of HDI variation. Partially, BPHTB has a positive and significant effect on HDI, as does DAU. In contrast, DAK has a negative and significant effect on HDI, suggesting that increases in DAK have not directly improved human development quality in the short run. Meanwhile, PBB-P2 and Poverty Rate show no significant effect on HDI.
PERAN MODERASI EXTERNAL ASSURANCE DALAM HUBUNGAN ANTARA ESG DISCLOSURE DAN CREDIT RATING DI INDONESIA (Studi Kasus pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Altsa Kamilatun Nuha; Dwi Ratmono
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to provide empirical evidence on the relationship between Environmental, Social, and Governance (ESG) disclosure and corporate credit rating, as well as to examine the role of external assurance as a moderating variable. ESG disclosure is measured using the Global Reporting Initiative (GRI) guidelines through content analysis, while credit ratings are obtained from PEFINDO. The moderating variable in this study is the presence of external assurance on the sustainability report.The study focuses on non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in a total of 120 observations. The analytical method employed is ordinal logistic regression with the assistance of EViews 12 software.The results indicate that ESG disclosure has a significant positive effect on a company’s credit rating. In other words, the higher the level of ESG disclosure, the better the credit rating awarded. However, the findings also reveal that the presence of external assurance significantly weakens this positive relationship, suggesting that assurance is not always perceived as an additional signal of credibility by credit rating agencies.
PENGARUH SUSTAINABILITY REPORTING DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2023) Akbar Adelio Hasiholan; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study aims to examine the effect of sustainability reporting and corporate governance on firm value. The independent variable in this study is sustainability reporting which is assessed based on the GRI 2021 index, while corporate governance is proxied by board size, board independence, and board diversity. Firm value, which is the dependent variable, is measured using the Tobin's Q indicator. The population in this study are energy companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. Using purposive sampling method, 76 samples were selected from energy sector companies that published sustainability reports with GRI Standards. This study used multiple linear regression analysis method to examine the effect of sustainability reporting, board size, board independence, and board diversity on firm value. The results showed that board size has a positive and significant effect on firm value, while sustainability reporting, board independence, and board diversity have an insignificant effect on firm value.
DETERMINAN UNDERPRICING INITIAL PUBLIC OFFERING (IPO): FAKTOR FUNDAMENTAL, PASAR, DAN INSTITUS – A SYSTEMATIC LITERATURE REVIEW Muhammad Razan; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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IPO underpricing refers to a condition where the initial offering price is lower than the first-day closing price in the secondary market. This phenomenon is important because it relates to fundraising efficiency, pricing accuracy, and information asymmetry between issuers and investors. This study aims to identify and synthesize the determinants of IPO underpricing based on fundamental, market, and institutional factors.This research employs a Systematic Literature Review (SLR) method using Scopus-indexed journal articles published between 2020 and 2025. From an initial 792 articles, 30 eligible studies were selected through identification, screening, and relevance analysis.The findings indicate that IPO underpricing is influenced by the interaction of multiple factors. Fundamental factors, such as firm size, profitability, leverage, and firm age, affect investors’ risk perceptions. Market factors, including hot market conditions, investor sentiment, and market volatility, shape market expectations and initial returns. Institutional factors, such as corporate governance, ownership structure, underwriter reputation, and political connections, also play important roles as certification mechanisms. Overall, IPO underpricing should be understood as a multidimensional phenomenon shaped by firms’ internal conditions, market dynamics, and institutional quality. This study contributes by providing an integrated and structured synthesis of recent empirical findings on IPO underpricing.
PENGARUH ESG RATINGS, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Rahmah Nuzuliani Nirmala; 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 role of ESG Ratings, leverage, and liquidity on financial performance and market performance of non-financial companies and listed on the Indonesia Stock Exchange during the 2021–2023 period. This research is based on stakeholder theory. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the years 2021–2023. The sampling technique used is purposive sampling, resulting in 59 research samples over three consecutive years (2021–2023). The analysis results indicate that ESG Ratings and liquidity has a positive effect on financial performance. Leverage has a negative effect on financial performance. The other variables show no significant effect.

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