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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 CORPORATE SOCIAL RESPONSIBILITY DAN FINANCIAL RATIO TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2024) Mukhamad Ramadhan Aryo Handoko; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the effect of Corporate social responsibility (CSR) and financial ratios, which consist of profitability and leverage, on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. CSR and financial ratios, including profitability and leverage, are important factors that can influence tax policy and the long-term sustainability of companies.The research method used is quantitative with purposive sampling technique. Data were obtained from the companies' annual reports and sustainability reports, with independent variables including CSR, financial ratios consisting of profitability and leverage, each proxied by Return on Assets (ROA) and Debt to Asset Ratio (DAR), and the dependent variable, tax avoidance, measured by Effective Tax Rate (ETR). The data were analyzed using multiple linear regression.The results indicate that CSR has a significant positive effect on tax avoidance, showing that companies with strong commitments to social responsibility are more likely to engage in aggressive tax avoidance practices, thus hypothesis 1 is rejected. Additionally, profitability, measured by ROA, also has a positive effect on tax avoidance, indicating that companies with higher profit levels tend to be make tax avoidance, thus hypothesis 2 is rejected. In contrast, leverage, measured by Debt to Asset Ratio (DAR), does not have a significant effect on tax avoidance, indicating that a company's debt structure does not influence its tendency to engage in tax avoidance practices, thus hypothesis 3 is rejected.
PENGARUH BIAYA KUALITAS TERHADAP PROFITABILITAS PERUSAHAAN (studi kasus pada industri manufaktur di Bursa Efek Indonesia Tahun 2018-2023) Diah Aliffia Hanifa; 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 analyze the effect of quality costs on profitability in the manufacturing industry listed in the Indonesia Stock Exchange (IDX). This research data uses secondary data obtained from the company's annual report in the 2018-2023 period. The method used is multiple linear analysis using the IBM SPSS Statistic 25 application.The results of this study indicate that partially prevention costs have no negative effect on Return on Asset and no positive effect on Return on Equity, appraisal costs have a positive and significant effect on Return on Assets but no effect on Return on Equity, internal failure costs have a positive and significant effect on Return on Asset and Return on Equity, external failure costs have a significant negative effect on Return on Asset and Return on Equity. Quality costs consisting of prevention costs, assessment costs, internal failure costs and external failure costs have a significant positive effect on Return on Asset and Return on Equity.Thus, the results of this study emphasize the importance of effective quality management, especially in suppressing external failures and managing quality costs strategically to increase company profitability. It is hoped that these findings can be input for company management in making decisions regarding the allocation of quality costs and become a reference for further research in the field of accounting
PENGARUH BIG DATA ANALYTICS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS KEPUTUSAN INVESTASI SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2024) Adinda Sofia Layana Haryo Putri; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Big data analytics has become an important tool for organizations in processing large volumes of data to support strategic decision-making and improve organizational performance. This study aims to examine the effect of Big Data Analytics on firm value with investment decision quality as a mediating variable in banking sector companies listed on the Indonesia Stock Exchange during 2010–2024. This study employs panel data regression analysis using Big Data Analytics as the independent variable, firm value as the dependent variable, investment decision quality as the mediating variable, and non-performing loan as the control variable.The results show that Big Data Analytics has no effect on firm value, but it affects investment decision quality. In addition, investment decision quality has no effect on firm value and is unable to mediate the effect of Big Data Analytics on firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023) Grace Puspita Hasibuan; 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 provide empirical evidence regarding the effect of corporate social responsibility, good corporate governance, and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The population in this study were 124 companies, the sample selection used purposive sampling method so that 34 companies were used in this study. This study uses data sourced from financial reports and corporate sustainability reports accessed through the IDX, the company's official website and Bloomberg terminals. The results of this study indicate that the corporate social responsibility variable has a positive effect on tax avoidance, while good corporate governance proxied by independent commissioners and audit committees does not significantly affect tax avoidance, and sales growth has no effect on the level of tax avoidance.
FIRM SIZE, COST OF CAPITAL, AND FIRM PERFORMANCE: THE MEDIATING ROLE OF OPERATIONAL EFFICIENCY IN NON-FINANCIAL COMPANIES LISTED ON IDX Khansaki Soullina Azzahra; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to investigate the complex interplay between organizational scale, financing costs, and corporate outcomes through the lens of internal productivity. The study examines the influence of firm size and cost of capital on firm performance, specifically analyzing the mediating role of operational efficiency within non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024.Employing a quantitative approach, the investigation utilizes a purposive sampling method to select 61 companies, resulting in 183 observations over the three-year period. Data analysis is conducted using path analysis through the Fixed Effect Model (FEM), determined as the most appropriate estimation method after rigorous diagnostic testing, including the Chow and Hausman tests.The empirical findings indicate that firm size exerts a significant positive impact on firm performance, suggesting that larger enterprises benefit from superior resource configurations and economies of scale. However, the study reveals that cost of capital does not significantly affect operational efficiency. Furthermore, operational efficiency is found to have a negligible impact on firm performance within this specific temporal and industrial framework. Consequently, the results demonstrate that operational efficiency fails to act as a mediating variable between financial inputs and corporate performance. These findings highlight that for non-financial firms in Indonesia, market valuation as measured by Tobin’s Q is driven more directly by asset scale than by the optimization of internal operational ratios.
HUBUNGAN ANTARA KUALITAS TATA KELOLA PERUSAHAAN DAN KUALITAS LABA DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Zanuba Arifah Chofsoh; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings quality has become an important issue to discuss after giant companies experienced bankruptcy due to earnings management practices. Companies in Indonesia also experienced the same thing which resulted in a decrease in investor confidence in financial statements. Therefore, the quality of corporate governance needs to be re-examined in relation to earnings quality, both of which are likely to be strengthened by company performance. This study aims to analyze the relationship between corporate governance quality and earnings quality with company performance as a mediating variable. The population in this study consists of companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2020. From the entire population, 154 companies were obtained, resulting in a total sample of 1,078 company-year observations over seven years. This study uses purposive sampling technique. This research data is secondary data obtained from annual reports, financial reports and company websites.The analysis method used is Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that the quality of corporate governance has no direct effect on earnings quality, the quality of corporate governance has a direct effect on the company's financial performance. Company performance is proven to have a significant effect on earnings quality, which indicates that companies with better performance tend to present higher quality earnings reports. Financial performance mediates the effect of governance quality on the earnings quality of companies listed on the Indonesia Stock Exchange (IDX). This finding confirms the importance of strengthening internal corporate performance in order to improve the transparency and quality of financial information.
PENGARUH ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Agnes Dea Natalia; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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Abstract

This study aims to analyze the effect of Enterprise Risk Management (ERM) and Environmental, Social, and Governance (ESG) disclosure on firm value. The dependent variable in this research is firm value, which is proxied by Tobin’s Q ratio, while the independent variables consist of ERM and ESG disclosure, including environmental, social, and governance aspects. ERM is measured using a dummy variable based on the fulfillment of at least four out of seven implementation criteria, while ESG disclosure data are obtained from ESG disclosure scores available in the Bloomberg database. The study uses secondary data derived from annual reports, sustainability reports, financial statements, and the Bloomberg database of 119 companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Data analysis was conducted through classical assumption tests and multiple linear regression using Microsoft Excel and SPSS 26.The results indicate that social disclosure has a significant effect on firm value, while ERM, environmental disclosure, and governance disclosure do not show significant effects. Furthermore, the analysis results do not provide sufficient evidence that the influence of ERM and ESG on firm value is stronger in sensitive industries compared to non-sensitive industries. These findings suggest that social disclosure is an aspect of ESG that attracts greater attention from investors, while the implementation of ERM and the disclosure of environmental and governance aspects still need to be improved to create a more tangible impact on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) BERKELANJUTAN MENGGUNAKAN METODE UTAUT 2 PADA MAHASISWA UNIVERSITAS DIPONEGORO Davina Najwaa Hanifah; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of analyzing the factors that influence the behavioral intention and use behavior of QRIS among students at Diponegoro University. This research uses the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) framework introduced by Venkatesh et al. (2012), extended with the Digital Financial Literacy variable. There are 8 constructs that form this research framework, namely performance expectancy, effort expectancy,social influence, facilitating conditions, hedonic motivation, price value, habit, and digital financial literacy, along with 2 other factors, namely behavioral intention and use behavior of QRIS. This research population involves active students of Diponegoro University from the class of 2022-2024 with a research sample of 430 respondents obtained through purposive sampling. Data collection was carried out through an online survey using questionnaires, and the data were analyzed using the Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach with the help of SmartPLS 4.0 software. The research results show that six hypotheses in this study are accepted. Performance expectancy,facilitating conditions, hedonic motivation, price value, and habit have a significant positive effect on the behavioral intention to use QRIS, and behavioral intention was found to have a significant positive effect on the actual use behavior of QRIS. However, effort expectancy, social influence, and digital financial literacy have no significant effect on the behavioral intention of QRIS users. Furthermore, it is known that habit, hedonic motivation, and behavioral intention are the most significant determinants among other factors, with a p-value of 0.000.
PENGARUH GERAKAN BOIKOT DI MEDIA SOSIAL X TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG MENJADI TARGET BOIKOT DI INDONESIA Ida Maulidya; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study examines the effect of boycott-related activities on social media platform X on the financial performance of companies targeted by the Boycott, Divestment, and Sanctions (BDS) movement and listed on the Indonesia Stock Exchange during 2021–2025. The growing use of social media has increased public participation in boycott campaigns and may influence corporate performance.A quantitative approach with panel data regression was employed using a sample of eight companies selected through purposive sampling. Conversation volume and negative sentiment were obtained from platform X through web scraping and classified using the Support Vector Machine (SVM) algorithm. Financial performance was measured by revenue growth and net profit margin.The findings show that neither conversation volume nor negative sentiment significantly affects revenue growth or net profit margin. These results indicate that boycott-related discussions on platform X were not significantly associated with the financial performance of the sampled companies. The study contributes to the literature on digital activism and corporate financial performance.
PENILAIAN KERUGIAN ABNORMAL PADA BUDIDAYA UDANG Studi Kasus Budidaya Udang di MSTP (Marine Science Techno Park) Universitas Diponegoro Jepara, Jawa Tengah Fitri Alfiyana; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to detected and assess abnormal losses in shrimp farming, especially whiteleg shrimp. Managing abnormal losses is very important in business so that losses do not get bigger. One of the main reasons is to maintain the company’s profit margin. Abnormal losses can increase cost and reduce income, which can ultimately reduce profit margins. This study was conducted using a descriptive-quantitave methode on a case study of whiteleg shrimp farming at MTSP (Mariene Science Techno Park) Diponegoro University, Jepara, Central Java, which consists of two clussters with seven cycles in each cluster. The data used include production costs. The calculations used are based on cost accounting principles.The results of the study showed that shrimp farming identified abnormal losses in three cost components, namely electricity cost-cycle 1, fuel cost-cycle 6, mechanical cost-cycle 1 (Cluster A) and electricity cost-cycle 5, fuel costs-cycle 6, mechanical cost-cycle 2 (Cluster B). Abnormal loss assessment is done by comparing actual costs with the average normal costs. The difference in costs is considered an abnormal loss if it does not have a positive impact on increasing crop yield. It is known that the abnormal loss value in Cluster A is IDR 45.710.159 and in Cluster B is IDR 41.827.364. Implementation of a cost control system that is integrated with the production cycle is very necessary to enable a periodic and real-time evaluation process of the most crucial cost components.

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