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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 DIGITALISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SIKAP WAJIB PAJAK SEBAGAI VARIABEL MEDIASI (Studi Pada KPP Pratama Semarang Gayamsari) Denia Mazaya Retsa Utomo; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Taxpayer compliance is one of the main factors in the success of the tax system in Indonesia. Although various digital systems such as e-Filing, e-Billing, and DJP Online have been implemented, the level of compliance of individual taxpayers is still not optimal. This study aims to analyze the influence of digitization of tax administration on the compliance of individual taxpayers with taxpayer attitudes as a mediation variable.This study uses a survey method with the distribution of questionnaires to 100 individual taxpayers registered at KPP Pratama Semarang Gayamasari. The sampling technique was carried out by random sampling method, while the data analysis used multiple linear regression and mediation tests.Based on the results of this study, it is shown that the digitization of tax administration has a positive and significant effect on the compliance of individual taxpayers. Taxpayers' attitudes also have a positive effect and mediate the relationship between the digitization of tax administration and taxpayer compliance.
PENGEMBANGAN APLIKASI AKUNTANSI SEDERHANA BERBASIS WEB DENGAN BAHASA PEMOGRAMAN PHP, DATABASE MYSQL Gabiel Gesa Widi Purnomo; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to develop a simple accounting application that can be used by companies, organizations to manage their financial data or as educational material for the general public about accounting practices. Currently, the entry of transaction data is usually done manually by financial staff. Financial transactions can only be done on local computers, so if the financial staff or the person concerned is out of the office, they cannot make transactions. This is an obstacle for managers, because this data is very important to know the financial condition of the company. Seeing the problems that occur, it is necessary to create an accounting application that can help the work of the finance department and managers in viewing financial information. The system development method used in this study is incremental. In this application there are accounting logics that are used to calculate transactions and balances from the accounts used. The result of this application is a financial report addressed to the manager. Ultimately, this application can help the work of the finance department in entering transactions and managers in viewing financial reports
Environmental, Social, and Governance (ESG), Green Innovation, and Firm Value in Indonesia: A Study of Companies Operating in Energy Sector for The Year 2020 - 2024 Hunaifa Hunaifa; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) and firm value, with particular attention to the mediating role of green innovation. The research aims to: (1) analyze the influence of ESG pillars on green innovation, (2) evaluate the impact of ESG pillars on firm value, (3) assess the effect of green innovation on firm value, and (4) investigate whether green innovation mediates the relationship between ESG pillars and firm value. A quantitative approach is employed using panel data from 12 companies observed over the 2020–2024 period, resulting in 60 firm-year observations. The study utilizes secondary data obtained from sustainability reports, ESGi, and Bloomberg databases. ESG performance is measured through environmental, social, and governance scores, while green innovation is proxied by PROPER ratings and firm value is measured using Tobin’s Q. The empirical results indicate that the governance pillar is the only ESG dimension that significantly and positively affects firm value. Moreover, governance performance also influences firm value indirectly through green innovation. The findings further show that green innovation positively contributes to firm value and partially mediates the relationship between governance performance and firm value.
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE , KEPEMILIKAN ASING, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Manufaktur Berdasarkan Klasifikasi IDX-IC yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Vinia Putri Nikita Nasution; 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 aims to analyze the effect of Environmental, Social, Governance (ESG) Disclosure, foreign ownership, and institutional ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. Firm value is measured using Tobin’s Q, ESG Disclosure is measured using the Bloomberg ESG Disclosure Score, while foreign ownership and institutional ownership are measured as a percentage of shares held relative to total outstanding shares. This study employs a quantitative approach using secondary data obtained from the Indonesia Stock Exchange and Bloomberg database. The sample was determined through purposive sampling, yielding 73 companies with a total of 219 observations. The analysis method used is panel data regression with the Common Effect Model, selected based on the Chow Test and Lagrange Multiplier Test using EViews 12. The results show that ESG Disclosure has a positive and significant effect on firm value. Institutional ownership has a positive and significant effect on firm value. Meanwhile, foreign ownership does not have a significant effect on firm value. The Adjusted R-squared value of 54.49% indicates that the three independent variables substantially explain the variation in firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN HAL AUDIT UTAMA (HAU) (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Hadziqan Syah Elfajri; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study aims to analyze the effect of auditor characteristics and corporate governance on the disclosure of key audit matters (KAM) in Indonesia. The independent variables include public accounting firm size, auditor gender, audit committee meeting frequency, audit committee financial expertise, and independent commissioners. In addition, the study incorporates control variables consisting of firm complexity, profitability, and leverage.The sample comprises financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022 to 2024. A total of 286 observations were selected using a purposive sampling method based on specific criteria. Data analysis was conducted using panel data multiple linear regression with the assistance of SPSS version 30.The results show that auditor gender and the frequency of audit committee meetings have a positive and significant effect on KAM disclosure. Meanwhile, public accounting firm size, audit committee financial expertise, and independent commissioners do not have a significant effect. These findings indicate that individual auditor characteristics and effective internal oversight activities play an important role in promoting transparency in key audit matter disclosures.
Analisis Pengaruh Thin Capitalization dan Transaksi Afiliasi terhadap Agresivitas Pajak (Studi pada Perusahaan Multinasional Sektor Manufaktur) Marwah Multaraffi Muhammad; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to analyze the effect of thin capitalization and related-party transactions on tax aggressiveness in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The background of this research is based on the financial complexity of multinational firms, which allows flexibility in managing financing structures and intra-group transactions, thereby increasing the potential for tax aggressiveness. Thin capitalization reflects a high proportion of debt relative to equity, while related-party transactions represent the intensity of economic relationships among affiliated entities within a corporate group. This research employs a quantitative approach using secondary data obtained from corporate financial statements. The sampling technique used is purposive sampling, resulting in 84 observations. Data analysis is conducted using multiple linear regression, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while thin capitalization is proxied by the debt-to-equity ratio, and related-party transactions are measured by the proportion of affiliated transactions to total sales. The results indicate that both partially and simultaneously, thin capitalization and related-party transactions significantly influence tax aggressiveness. These findings suggest that debt-based financing structures and the intensity of affiliated transactions play a crucial role in corporate tax planning strategies. This study contributes empirically to the taxation literature and provides insights for regulators in strengthening policies to monitor and control tax avoidance practices among multinational corporations in Indonesia.
PENGARUH PROFITABILITAS, SOLVABILITAS, TATA KELOLA PERUSAHAAN, DAN AUDIT QUALITY TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI DAN ENDEMI COVID-19 DI INDONESIA Davin Hansel Chaindrakarsa; 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 profitability, solvency, corporate governance which includes ownership concentration, audit committee, and the number of audit committee meetings, and audit quality which includes audit opinion and the reputation of the Public Accounting Firm (PAF) on audit report lag. In this study, the variables of profitability, solvency, ownership concentration, audit committee, number of audit committee meetings, audit opinion, and PAF reputation act as independent variables, while audit report lag serves as the dependent variable. The sample in this study consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period, totalling 148 samples. The sample selection was based on a purposive sampling method using criteria and requirements determined by the researcher. The testing and analysis methods used in this study include descriptive statistical analysis and statistical hypothesis testing using the Partial Least Squares (PLS) method through the WarpPLS 8.0 application. The results of the study show that not all research variables have a statistically significant effect on audit report lag, and the influence is not consistently distributed. The variables that consistently affect audit report lag in both pandemic and endemic Covid-19 situations are solvency, number of audit committee meetings, and audit opinion.
PENGARUH GENDER CEO TERHADAP DATA BREACH RISK DENGAN IT GOVERNANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2024) Viola Cahya Maheswari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine the effect of CEO Gender on data breach risk with IT Governance as a mediating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The increasing incidence of data breaches in the Indonesian banking sector indicates that data breach mitigation is influenced not only by technological factors but also by decision-making characteristics at the top management level.This study employs a quantitative approach using secondary data from banking companies listed on the Indonesia Stock Exchange during 2021–2024. Data were analyzed using panel data regression with the Panel EGLS Cross-section Random Effects method, while mediation analysis was conducted using the Baron and Kenny procedure and the Sobel test.The results show that CEO Gender does not have a significant direct effect on data breach risk. However, IT Governance significantly mediates the relationship between CEO Gender and data breach risk. The mediation is classified as full mediation, indicating that the influence of CEO Gender on data breach risk operates through the IT Governance mechanism. These findings highlight the importance of strengthening IT Governance as a key strategy for mitigating data breach risk in the Indonesian banking sector.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Yuliersi Amartha; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This study aims to provide empirical evidence regarding the effect of sustainability report disclosure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are sustainability report disclosure measured in aggregate, as well as partial disclosure indices consisting of economic performance disclosure, environmental performance disclosure, and social performance disclosure. Financial performance as the dependent variable is measured using Return on Assets (ROA) and Return on Equity (ROE), with firm size and leverage as control variables.This research employs secondary data consisting of corporate sustainability reports for the period 2021–2023 as the basis for measuring sustainability disclosure, along with financial performance data (ROA and ROE) obtained from the Bloomberg terminal for the period 2022–2024. The sample was selected using purposive sampling, resulting in 74 companies with a total of 181 observations. The study applies a quantitative approach with multiple linear regression analysis. Data processing and analysis were conducted using EViews 13 software.The results indicate that aggregate sustainability disclosure, economic performance disclosure, and environmental performance disclosure do not have a significant effect on financial performance, whether proxied by ROA or ROE. Meanwhile, social performance disclosure has a positive and significant effect on ROA, but does not significantly affect ROE. These findings suggest that the social aspect of sustainability reports provides a faster and more direct impact on financial performance compared to economic and environmental aspects.
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro Rayendra Tegar Baruna; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study confronts the predictive power of Altman Z-Score, Springate S-Score, and Zmijewski X-Score across 39 automotive observations on the IDX (2022-2024). Both Friedman and Wilcoxon Tests confirm a significant divergence among the models (Sig. 0.000). Strikingly, Zmijewski reigns superior with an 87.18% accuracy rate, followed by Springate at 82.05%. Conversely, the classic Altman model stumbles at a meager 20.51% due to severe Grey Area constraints. However, for risk-averse investors, Springate and Altman yield a flawless 0% Type I Error. Ultimately, Zmijewski’s emphasis on leverage and liquidity offers the most adaptive diagnostic tool for the automotive sector.

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