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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 MORAL SENSITIVITY DAN MORAL COURAGE TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor BPK RI - Perwakilan Provinsi Sumatera Utara) Netanya Evelyn Berliana Damanik; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study contributes to strengthening the internalization of the code of ethics and quality control to maintain the objectivity of the results of government financial audits. This study aims to identify empirical evidence and analyze the influence of moral sensitivity and moral courage on audit judgment among auditors at the North Sumatra Provincial Office of the Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Based on the Four-Component Model, this study focuses its testing on the initial and final stages, where the stages of moral judgment and moral motivation are assumed to have been institutionally standardized through BPK RI regulations. The research approach used is quantitative, utilizing primary data analyzed via multiple linear regression. The results indicate that, partially, moral sensitivity has a positive and significant effect on audit judgment, while moral courage was not found to have a significant effect on audit judgment. Theoretically, this study reinforces the relevance of the moral behavior model in the realm of public sector auditing. Practically, these results highlight the importance of developing ethics training based on real-world cases for BPK RI auditors.
PENGARUH WHISTLEBLOWING DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KORUPSI (Studi Empiris pada Inspektorat Provinsi Jawa Tengah) Rachmatika Ane Riane; Siti Mutmainah
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to test hypotheses and produce empirical findings related to the effect of whistleblowing and internal control on corruption prevention at the Inspectorate of Central Java Province. This study uses primary data using a questionnaire with purposive sampling technique. The number of samples was 50 samples. Hypothesis testing in this study uses multiple linear regression analysis with the help of the SPSS version23 program. The independent variables used are whistleblowing and internal control. The indicators used to measure whistleblowing use the guidelines of the National Committee on Governance Policy (2008), while internal control is measured by Committee of Sponsoring Organizations of the Treadway Commission. The dependent variable in the form of corruption prevention is measured using the proxy of the fraud diamond. The results showed that whistleblowing has a negative effect on corruption prevention, while internal control has an effect on corruption prevention.
ANALISIS EFEKTIVITAS DAN EFISIENSI KINERJA KEUANGAN ORGANISASI PENGELOLA ZAKAT DENGAN METODE ALLOCATION TO COLLECTION RATIO (ACR) DAN DATA ENVELOPMENT ANALYSIS (DEA) (Studi Kasus di Kabupaten Banyumas Tahun 2021–2025) Zakia Aminia Gustiana; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

The effective and efficient management of Zakat, Infaq, and Sadaqah (ZIS) funds is an important aspect in supporting the optimization of the role of Zakat Management Organizations (OPZ) in improving social welfare. Banyumas Regency has considerable potential for ZIS fund collection due to the predominance of its Muslim population. However, a gap still exists between the potential and the actual realization of ZIS fund collection, making it necessary to evaluate the performance of OPZ. This study aims to analyze the effectiveness and efficiency of the financial performance of OPZ in Banyumas Regency during the 2021–2025 period. The research objects consist of BAZNAS Banyumas Regency, LAZISMU Banyumas Regency, and LAZISNU Banyumas Regency.This study employs a quantitative approach using secondary data obtained from the financial statements of each OPZ. Effectiveness was measured using the Allocation to Collection Ratio (ACR) method, which compares the amount of ZIS funds distributed to the amount collected. Meanwhile, efficiency was measured using the Data Envelopment Analysis (DEA) method with an output-oriented approach and the Variable Return to Scale (VRS) assumption.The results indicate that all OPZ in Banyumas Regency achieved a very high level of effectiveness and were classified as highly effective, indicating that the collected ZIS funds were distributed optimally to eligible beneficiaries. The efficiency analysis shows that LAZISMU Banyumas Regency consistently achieved an efficient condition throughout the study period, while BAZNAS Banyumas Regency and LAZISNU Banyumas Regency experienced inefficiencies in several periods due to suboptimal input utilization and less-than-optimal output achievement. Overall, the management of ZIS funds by OPZ in Banyumas Regency has been highly effective and reasonably efficient, although optimal efficiency has not been consistently maintained by all organizations. This study is expected to serve as an evaluation tool for OPZ in improving the quality of sustainable ZIS fund management.
PENGARUH AUDIT COMMITTE SIZE, LIQUIDITY, RETURN ON ASSET DAN SIZE TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Tambang yang Terdaftar pada Bursa Efek Indonesia Periode Tahun 2021-2023) Cahya Mulya Rachman; Fuad Fuad
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Penelitian ini meneliti pengaruh Audit Committee Size, Liquidity, Return on Asset, dan Size terhadap Corporate Social Responsibility pada industri pertambangan di Indonesia.Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keberlanjutan perusahaan-perusahaan di sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023. Metode analisis data diuji menggunakan Eviews.Hasil penelitian menunjukkan Audit Committee Size dan Size berpengaruh positif terhadap Corporate Social Responsibility, Sedangkan untuk Liquidity dan Return on Asset berpengaruh negatif terhadap Corporate Social Responsibility. Hasil dari penelitian ini dapat digunakan oleh perusahan di Indonesia yang berfokus pada sektor tambang sebagai referensi terkait dampak Audit Committee Size, Liquidity, Return on Asset, dan Size terhadap Corporate Social Responsibility.
PENGARUH ESG DISCLOSURE DAN KUALITAS LAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI Nurul Fadiyah Nasution; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study aims to examine the effect of ESG disclosure and financial reporting quality on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023.            This study uses a quantitative approach with secondary data obtained from Bloomberg Terminal and company annual reports. The research sample was determined using purposive sampling, resulting in 65 observation samples. The analysis method used was multiple linear regression.            The results show that ESG disclosure and financial reporting quality do not significantly affect investment efficiency. These findings indicate that sustainability information and financial reporting quality are not yet major factors in determining the level of investment efficiency of companies during the research period.
The Use Of Regenerative Practices In A Company’s Daily Operation In Enhancing Ecosystem-Wide Flourishing Amanda Shafa Wiriawan; Agung Juliarto; Frank Gruben
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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The research explores the integration of regenerative practices in daily business operations, focusing on their potential to enhance ecosystem-wide flourishing. It uses Foodvalley NL as a case study to examine the financial, operational, and ecological benefits of these practices. The study uses a mixed-methods approach, combining qualitative interviews with industry stakeholders and quantitative analysis of financial and operational data. The findings show that regenerative practices can drive systemic change by creating positive feedback loops that enhance ecosystem health, stakeholder well-being, and organizational resilience. Despite challenges like high initial costs and knowledge gaps, the study identifies strategic solutions, such as cross-sector collaboration and scalable frameworks, to support businesses in adopting regenerative methods. The research concludes that regenerative practices offer transformative pathways for businesses to achieve financial sustainability while contributing to environmental restoration and social equity.
PERAN FINTECH DALAM MEMODERASI PENGARUH PENGUNGKAPAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Alexandra Christina Rattu; Faisal Faisal
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to obtain empirical evidence regarding the effect of financial risk disclosure on financial performance, as well as the moderating role of FinTech Adoption in banking companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using the purposive sampling method and consisted of 40 conventional commercial banks during the 2020–2023 period, resulting in a total of 160 observations. The research data were obtained from the annual reports of the banking companies.This study employed a quantitative method using multiple linear regression analysis and Moderated Regression Analysis (MRA). The independent variable in this study was financial risk disclosure, the dependent variable was financial performance, and FinTech Adoption served as the moderating variable. This study also used control variables, namely firm size, leverage, external regulation, and audit quality.The results indicate that financial risk disclosure does not have a significant effect on banks’ financial performance. FinTech Adoption was proven to significantly moderate the relationship between financial risk disclosure and financial performance with a negative direction, thereby weakening the relationship. Among the control variables, leverage has a negative and significant effect, while audit quality has a positive and significant effect on financial performance. These findings indicate that financial risk disclosure has not yet become a sufficiently strong factor in improving banks’ financial performance, while a high level of FinTech adoption may increase information complexity, exposure to new risks, and pressure on profitability, thereby reducing the effectiveness of risk disclosure in improving financial performance. This study provides empirical evidence regarding the moderating role of FinTech in the relationship between financial risk transparency and financial performance in Indonesia’s banking sector.
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Mala Sharfina Adavi; Agus Purwanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This study was conducted to analyze the influence of Risk Profile, Good Corporate Governance (GCG), and Capital on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2024. In this research, the Risk Profile is measured using two main indicators: Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR). GCG is assessed using the self-assessment method, which is an internal evaluation of the implementation of good corporate governance principles. Meanwhile, Capital is measured using the Capital Adequacy Ratio (CAR).The dependent variable in this study is financial performance, measured by two profitability ratios: Return on Assets (ROA) and Return on Equity (ROE). This research uses secondary data obtained from the annual financial statements of the sampled banking companies, selected using purposive sampling technique.The results show that NPL has a negative and significant effect on both ROA and ROE, indicating that a higher level of non-performing loans leads to a decline in financial performance. LDR has a positive but not significant effect, meaning that although higher credit distribution may potentially increase income, it does not directly improve profitability. GCG has a positive and significant effect, showing that consistent implementation of good corporate governance practices contributes to improved efficiency and financial performance. Meanwhile, CAR has a negative and significant effect, suggesting that excessive capital allocation may not always be effective in supporting profitability growth in banking institutions
ANALISIS NILAI INTRINSIK PERUSAHAAN DENGAN MODEL VALUASI DISCOUNTED CASH FLOW (DCF): PERAN PROFITABILITAS DAN LEVERAGE DALAM PEMBENTUKAN FREE CASH FLOW (Studi Kasus pada Perusahaan Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024) Mumtaz Mahal; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to analyze the effect of profitability and leverage on the formation of Free cash flow to Equity (FCFE) and its implications for intrinsic firm value using the Discounted Cash Flow (DCF) valuation approach. The study employs a purposive sampling technique with secondary data obtained from the financial statements of three coal mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period, namely PT Bayan Resources Tbk (BYAN), PT Indo Tambangraya Megah Tbk (ITMG), and PT Bukit Asam Tbk (PTBA). The analysis uses the FCFE-based DCF valuation method through financial statement projections, cash flow estimation, terminal value calculation, and sensitivity analysis under best case, base case, and worst case scenarios.The study examines changes in profitability through variations in cost of goods sold relative to sales and changes in leverage through adjustments in the company’s funding structure. Sensitivity analysis is applied to evaluate the impact of these changes on FCFE generation and intrinsic firm value.The results indicate that profitability has a positive and significant impact on FCFE and intrinsic firm value, whereas lower profitability reduces both FCFE and firm value. In contrast, leverage shows a relatively limited effect on FCFE and intrinsic firm value under moderate conditions. These findings suggest that profitability is a more dominant factor than leverage in determining a company’s ability to generate cash flow and create intrinsic value.
PENGARUH KINERJA PERUSAHAAN, GOOD CORPORATE GOVERNANCE (GCG), DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Yani Marliza; Darsono Darsono
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to test hypotheses and generate empirical findings regarding the influence of firm performance, Good Corporate Governance (GCG), and audit quality on tax avoidance, which is proxied by the Effective Tax Rate (ETR). Firm performance is measured using two indicators, firm size and profitability, while Good Corporate Governance (GCG) is measured by the proportion of independent commissioners. The research employs a secondary data observation method. The data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Data collection was carried out through observation of annual reports retrieved from the companies' official websites, while financial reports were sourced from Bloomberg FEB Undip. The sampling technique used is purposive sampling, which involves selecting samples based on specific criteria, resulting in 146 observational data points. The data analysis technique used in this study is multiple linear regression analysis.The results show that profitability has a negative and significant effect on tax avoidance, while firm size, the proportion of independent commissioners, and audit quality have no significant effect on tax avoidance.

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