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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 SUSTAINABILITY REPORTING DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN (Studi Empiris: Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022) Annisa Widya Tsuraya; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of Sustainability Reporting and Green Accounting on financial performance. The independent variables in this study are sustainability reporting, projected through 91 indicators of the GRI G4 index, and green accounting, projected through the PROPER rating. Financial performance, proxied by Return on Assets (ROA), serves as the dependent variable. In addition, this study also uses firm size and leverage as control variables.The study employs secondary data obtained from the annual financial statements and sustainability reports of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019 – 2022 period. The sample was selected using a purposive sampling method, resulting in 42 observational data points. This research uses a quantitative method with a multiple linear regression approach.The result show that sustainability reporting has a negative and significant effect on financial performance, while green accounting has a negative and significant effect on financial performance.
PENGGUNAAN REINFORCEMENT LEARNING DALAM KEPUTUSAN INVESTASI – A SYSTEMATIC LITERATURE REVIEW Raihanah Shafa Shabirah; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to systematically synthesize the development, mechanisms, benefits, and challenges of applying reinforcement learning (RL) in investment decisions. Although the use of RL in investment contexts has grown rapidly, existing studies remain fragmented and exhibit substantial methodological variation, highlighting the need for a structured mapping of the role of RL in investment decisions.This study employs a systematic literature review following the PRISMA protocol by searching the Scopus database for publications from 2021 to 2025. Out of 2,309 articles initially identified, 30 articles met the inclusion criteria and were analyzed further.The synthesis results indicate that reinforcement learning is applied through adaptive learning mechanisms based on market condition representations and reward functions that account for risk and portfolio performance. The application of RL contributes to improved investment performance and stability as well as enhanced risk management; however, it still faces challenges related to overfitting risk, data limitations, structural market changes, and low model transparency. This study provides a comprehensive mapping of the literature and identifies research gaps for the development of more robust models in the future.
PENGARUH MANAJEMEN LABA DAN EFISIENSI MANAJEMEN KAS TERHADAP PERFORMANCE PERUSAHAAN DENGAN MODERASI CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI Tahun 2018-2022) Vincentia Adhelia Putri Cantika; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This research explores how earnings management both accrual-based (AEM) and real-based (REM) along with cash management efficiency, influences a company’s financial performance. It also examines the moderating role of Corporate Social Responsibility (CSR) in these relationships. The study employs secondary data sourced from financial and sustainability reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The analysis was conducted using panel data regression with a fixed effects model. The results indicate that AEM positively contributes to financial performance, while REM exerts a negative impact. Efficient cash management also shows a influence on financial performance. Moreover, CSR is found to moderate these effects, strengthening beneficial relationships and buffering adverse ones. This study adds value to the existing literature by addressing CSR’s role in financial governance and offers practical insight for corporate stakeholders, including managers, regulators, and investors, to enhance sustainable financial performance.
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN KETEPATAN WAKTU TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY (Studi Kasus pada Rumah Sakit Umum Daerah Rantauprapat) Fathan Aulia Siregar; Haryanto Haryanto
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 influence of accountability, transparency, and timeliness on value for money-based budget performance at Rantauprapat Regional General Hospital (RSUD Rantauprapat). Using a quantitative approach, this study involved 42 employees from the finance and planning divisions as participants through a saturated sampling technique. A questionnaire instrument was used to collect primary data, which was then analyzed using multiple linear regression after passing the stages of validity testing, reliability testing, and classical assumption checks. This study is grounded in stewardship theory, which positions hospital management as stewards responsible for managing public funds for the benefit of society. The findings prove that accountability, transparency, and timeliness, both individually (partially) and simultaneously, have a significant positive impact on the budget performance of RSUD Rantauprapat within the value for money framework. This confirms that strengthening the accountability system, transparency of budget data, and disciplined adherence to reporting deadlines will encourage the creation of more economical, efficient, and effective hospital financial management. This research is expected to enrich the literature on public sector accounting while serving as strategic input for the board of directors of RSUD and local governments in optimizing financial governance and minimizing potential budget leakages.
PENGARUH UKURAN DEWAN DIREKSI, UKURAN KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) (Studi pada Perusahaan Non-keuangan yang Terdaftar di BEI pada Tahun 2021-2023) Muhammad Nabiel Aulia Azmi; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study aims to analyze the influence of board size, audit committee size and company characteristics on Environmental, Social, and Governance (ESG) Disclosure. The independent variables in this study include board size, audit committee size, firm size, and firm age, while the dependent variable is ESG disclosure. The population of this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was selected using the purposive sampling method, resulting in 363 samples. The analysis was conducted using multiple linear regression with the help of IBM SPSS 26.0. The results indicate that board size, firm size, and firm age have a positive and significant effect on ESG disclosure. On the other hand, audit committee insignificant effect on ESG disclosure.
PENGARUH KINERJA ESG TERHADAP BIAYA UTANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di BEI Tahun 2018-2024) Na’imah Na’imah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study aims to examine the effect of ESG performance on debt costs, with audit quality serving as a moderating variable. The independent variable used is ESG performance, while the dependent variable is debt costs. Audit quality, as the moderating variable, is proxied by audit costs and the use of a BIG4 accounting firm. The sample for this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024, totaling 14 companies. Purposive sampling was used as the sampling method. The study employs panel data regression analysis to test the effect of ESG performance on debt costs and uses Moderated Regression Analysis to test the moderating variable.The results indicate that ESG performance has a significant positive effect on debt costs. This positive relationship suggests that companies that increase their ESG performance disclosures will actually incur higher debt costs. However, the study found that audit costs do not affect the relationship between ESG performance and debt costs; nevertheless, companies audited by BIG4 firms tend to have lower debt costs regardless of their ESG level.
Pengaruh Peran Direksi Perempuan Dalam Memoderasi Hubungan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020 – 2023) Sisferdi Cahya; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study aims to determine the effect of role of women's direction as a moderating in relationship between corporate social responsibility on tax avoidance in manufacturing companies. This study uses internal control and audit quality as independent variables and tax avoidance measured through ETR as the dependent variable. CSR is measured through social scores and environmental scores and the role of women's direction is measured by the number of women's directions in a company. The population used in this study were manufacturing sector companies listed on the IDX. Through the purposive sampling method, there were 171 data used as the final sample in this study. The analysis method used is the Structural Equation Model - Partial Least Square with the help of the SmartPLS 4 application in testing the hypothesis. The results of this study indicate that first, Corporate social responsibility has a positive but insignificant relationship to tax avoidance. Second, Corporate social responsibility and the role of women's direction have an insignificant relationship to tax avoidance.
Analysis of Post-COVID Hajj Fund Investment Strategy in Indonesia Irkham Karunia Aji; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study aims to analyze the post-COVID investment strategy implemented by the Hajj Financial Management Agency (Badan Pengelola Keuangan Haji/BPKH) in Indonesia. The COVID-19 pandemic has significantly disrupted global financial systems, affecting Hajj fund management, liquidity, and return stability. BPKH responded by strengthening its governance, focusing on prudence, sharia compliance, and adaptive diversification. This research employs a qualitative approach with a case study design, utilizing interviews and document analysis to examine strategic shifts in investment management. Findings reveal that BPKH’s investment strategy is guided by Dynamic Capabilities Theory, emphasizing sensing, seizing, and transforming capabilities. Post-pandemic strategies include increased allocation to State Sharia Securities (SBSN), portfolio diversification, risk management reinforcement, and enhanced digitalization. Effectiveness is measured through benefit value growth, liquidity fulfillment, and sharia compliance. BPKH achieved 101.02% of its benefit value target in 2024, reflecting stable performance despite global volatility. This study concludes that BPKH’s conservative yet adaptive approach effectively sustains Hajj fund growth, while further diversification into global sharia instruments and ESG sukuk is recommended for future resilience
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023) Ryaas Mahardika Muhammad; Dul Muid
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

This study aims to determine the effect of corporate social responsibility (CSR) disclosure and corporate governance on firm value. In this study, corporate governance is proxied by two variables: the size of the board of commissioners and the proportion of independent commissioners. Meanwhile, the firm value variable is measured using the Tobin’s Q method. The research population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Sample selection was conducted using the purposive sampling method, yielding a total of 75 observational data after excluding outliers. The data analysis method employed is multiple linear regression analysis, processed using SPSS software. The results of the hypothesis testing indicate that the corporate social responsibility disclosure variable has a negative and significant effect on firm value. The board of commissioners size variable has no significant effect on firm value. On the other hand, the proportion of independent commissioners variable is proven to have a positive and significant effect on firm value. The resulting Adjusted R Square value is 0.232, indicating that the capacity of the independent variables to explain firm value is 23.2%, while the remaining 76.8% is explained by other factors outside the research model.
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT DENGAN TAX RISK SEBAGAI VARIABEL MODERASI (Bukti Empiris pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Dongan Basar Kristianto Manalu; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study aims to examine the effect of tax avoidance on the cost of debt, with tax risk as a moderating variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The cost of debt, serving as the dependent Variable, is measured by the ratio of interest expense to total short-term and long-term liabilities. Tax avoidance is measured using the effective tax rate (ETR), while Tax risk is calculated based on the standard deviation of ETR over two consecutive years. To ensure a more comprehensive analysis, control Variables such as firm size (SIZE), leverage (LEV), and liquidity (LIQ) are included. This research employs a quantitative approach by analyzing secondary data from 138 purposively sampled companies, resulting in a total of 414 observations over three years. Data analysis was conducted through multiple regression and moderated regression analysis (MRA) supported by descriptive statistical analysis, classical assumption tests, and research hypothesis tests. The results of the study indicate a significant positive relationship between tax avoidance and cost of debt. In addition, when tax risk is included as a moderating variable, the relationship becomes even more positive and significant. These findings indicate that tax avoidance practices tend to increase a company's debt costs, and the accompanying tax risk amplifies this effect by increasing the health of creditors.

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