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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 RETURN SAHAM, KOMPENSASI MANAJEMEN, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Lika T Siringoringo; Siti Mutmainah
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 stock returns, management compensation, and firm value on income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Data were collected using the purposive sampling method and subsequently analyzed using linear regression for cross-sectional data. The study sample consisted of 60 companies, resulting in a total of 240 observations over a four-year period. Data processing was conducted using SPSS version 26. The results indicate that stock returns, proxied by the Dividend Payout Ratio (DPR), and management compensation, proxied by the bonus plan, do not have a positive effect on income smoothing. In contrast, firm value, proxied by the Price Earnings Ratio (PER), has a positive influence on a company's decision to engage in income smoothing practices.
PENGARUH KEPEMILIKAN KAS, RASIO PEMBAYARAN DIVIDEN, RISIKO KEUANGAN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERATAAN LABA (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals dan Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2020-2023) Callasaro Sispa; Darsono Darsono
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Income smoothing is a form of earnings management conducted to reduce fluctuations in reported earnings in order to achieve more stable profit levels. Cash holding is measured by the percentage of cash and cash equivalents, dividend payout ratio, financial risk is measured by the debt-to-asset ratio, while managerial ownership and institutional ownership are measured by the percentage of shares owned by managers and institutions. Therefore, this study aims to examine the effect of cash holding, dividend payout ratio, financial risk, managerial ownership, and institutional ownership on income smoothing.The population in this study consists of companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The sample was selected using purposive sampling based on specific criteria, resulting in 266 observation data. The data used are secondary data obtained from the official websites of the companies and the Bloomberg Laboratory of the FEB UNDIP as a source of financial report data. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS software.The results of the study show that cash holding, financial risk, and managerial ownership have a positive and significant effect on income smoothing, while the dividend payout ratio and institutional ownership have no significant effect. This study aims to provide insights for companies, investors, and regulators in understanding the factors that influence income smoothing.
PENGARUH HUBUNGAN MODAL BANK TERHADAP PENCIPTAAN LIKUDITAS DENGAN TINGKAT LIKUIDITAS DAN RISIKO POLITIK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Shanghai Stock Exchange dan Tokyo Stock Exhange pada Tahun 2019-2024) Nanda Fauziyah Qothrunnada; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to examine the effect of the relationship between bank capital and liquidity creation, with liquidity levels and political risk acting as moderating variables. The dependent variable in this research is liquidity creation, the independent variable is bank capital, and the moderating variables are liquidity levels and political risk. There are six control variables in this research, namely return on assets, bank efficiency, bank risk, bank size, GDP growth, and inflation rate.The research utilises secondary data from company annual reports that were published in Bloomberg Terminal. Using purposive sampling, 192 samples were obtained comprising the banking sector listed on the Shanghai Stock Exchange and the Tokyo Stock Exchange from 2019 to 2024. The research uses Two-Stage Least Squares (2SLS) analysis and instrumental variables.The results of this study shows that bank capital has a negative effect on liquidity creation, though this is not statistically significant. Furthermore, it was found that liquidity levels negatively moderates and political risk positively moderates the effect of bank capital on liquidity creation.
PENGARUH AUDIT QUALITY TERHADAP PREDIKSI LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2023) Sri Aulia Ramaddini Utami; Tarmizi Achmad
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 and analyze the effect of audit quality on earnings prediction. Audit quality in this research is measured using three indicators, namely the size of the Public Accounting Firm (KAP), auditor industry specialization, and audit tenure as independent variables, with earnings predictability as the dependent variable. In addition, this study employs Return on Assets (ROA) and Profit or Loss as control variables to strengthen the robustness of the results. The population consists of all banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The samples were selected using a purposive sampling method, resulting in 141 observations. Data analysis was carried out using multiple regression models.The results indicate that the size of the Public Accounting Firm has a positive and significant effect on earnings prediction, suggesting that companies audited by Big Four firms tend to have more reliable financial statements for forecasting future earnings. In contrast, auditor industry specialization and audit tenure were found to have no significant effect on earnings prediction.
PENERAPAN AKUNTANSI FORENSIK DALAM MENGUNGKAP SKEMA FRAUD (STUDI FENOMENOLOGI KORUPSI HARVEY MOEIS) Raffi Al Yasa Azhar; Agung Juliarto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

According to data from the Association of Certified Fraud Examiners in 2016, corruption is the most common type of fraud in Indonesia. Corruption, on the other hand, is closely linked to financial statement manipulation. The Harvey Moeis corruption case is one that has significantly harmed Indonesia. Therefore, this case raises questions about the extent to which forensic accounting can be applied to uncover complex fraud schemes such as those involved in this case. This importance arises due to the approach of forensic accounting that allows auditors to evaluate documents, including transfer receipts, bank reconciliations, and financial statements. This study employed a qualitative research design with a phenomenological approach. The collected data were primary data through interviews with informants, as well as secondary data through literature study to support and contextualize the interpretation of the primary data. The collected data was then analyzed using thematic analysis.The research concludes, based on the informants, that Harvey Moeis committed corruption, fulfilling the legal elements stipulated in Article 2 of Law Number 31 of 1999 concerning the Eradication of Corruption, followed by a three-stage money laundering scheme: placement, layering, and integration. Based on the information provided by the informants, forensic accounting is considered to play a central role in the prosecution's investigation process in uncovering illicit financial flows, including tracing the movement of funds, analyzing financial transactions, conducting forensic data analysis, tracing assets, and applying Benford's Law to detect anomalies in financial statements. The investigative audit conducted by BPKP is also believed to constitute strong evidence in court in efforts to establish state losses allegedly resulting from the fraudulent acts committed by Harvey Moeis.
PENGARUH RELATED DAN UNRELATED DIVERSIFICATION TERHADAP PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN (Studi Empiris pada Industri Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023) Iqlima Firda Anelya; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study examines the impact of related and unrelated diversification on profitability and firm growth in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using a quantitative, causal-comparative approach, the study employs the Entropy Index (EI) to measure diversification, Economic Value Added (EVA) as a profitability indicator, and Sales Growth (SG) as a proxy for firm growth. The sample includes 24 firms for EVA analysis and 32 firms for SG, selected through purposive sampling. Data were collected from annual reports and financial statements, then analyzed using multiple linear regression with SPSS version 25. The results show that related diversification has no significant effect on either profitability or growth, while unrelated diversification has a significant negative effect on profitability but no effect on growth. These findings suggest that diversification strategies do not always create economic value or sustainable growth, particularly when not supported by effective managerial execution and strategic alignment. This study contributes to the management accounting literature and offers practical insights for firms in developing more targeted and efficient diversification.
PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals dan Non-Cyclicals di Bursa Efek Indonesia Tahun 2021-2024) Salsabila Pramudita; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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Abstract

This study aims to analyze the effect of Intellectual Capital (IC) and Capital Structure on Financial Performance with Good Corporate Governance (GCG) as a moderating variable. The research focuses on companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study employs a quantitative method with a purposive sampling technique. Data were obtained from annual reports and financial statements published on the official IDX website. The independent variables consist of intellectual capital, measured using the Value Added Intellectual Coefficient (VAIC™) method, and capital structure, proxied by the Debt to Asset Ratio (DAR). The dependent variable, financial performance, is measured by Return on Assets (ROA), while Good Corporate Governance (GCG) is proxied by the proportion of independent commissioners and the existence of an audit committee as the moderating variable. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that intellectual capital has a positive and significant effect on financial performance, while capital structure has a negative and significant effect. Furthermore, Good Corporate Governance shows a significant moderating effect by weakening the relationship between intellectual capital and financial performance, and strengthening the negative influence of capital structure on financial performance. This suggests that a stricter implementation of GCG may limit managerial flexibility in managing intellectual resources and financing policies, thereby reducing the overall impact of these variables on financial performance.
PENGARUH KEPATUHAN SUSTAINABILITY REPORTING BERDASARKAN GRI STANDARDS TERHADAP OPINI AUDIT GOING CONCERN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur di BEI Tahun 2022–2024) Bunga Viva Salsabella; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

A Going concern audit opinion is issued by an auditor when there is doubt about a company’s ability to continue its operations in the future. This study aims to examine the effect of compliance with sustainability reporting based on the GRI Standards on Going concern audit opinions and to analyze the role of Firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The variables used in this study are sustainability reporting compliance as the independent variable, Firm size as the moderating variable, and Going concern audit opinion as the dependent variable.The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The sample was selected using a purposive sampling technique with certain criteria. The analytical method used in this study is logistic regression using SPSS software.The results show that sustainability reporting compliance does not have a significant effect on Going concern audit opinions. In addition, Firm size is not able to moderate the relationship between sustainability reporting compliance and Going concern audit opinions.
ANALISIS EFEKTIVITAS VISUALISASI LAPORAN KEUANGAN DENGAN INFOGRAFIS TERHADAP PENINGKATAN PEMAHAMAN PENGGUNA NON-PRAKTISI Alfiya Ilfa; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Abstract

This study aims to analyze the effectiveness of financial report visualizations using infographics in improving understanding among non-practitioner users. It compares the infographic format with conventional presentation formats to assess differences in perceived and actual understanding. The study also examines the moderating role of education level and explores the effects of accounting knowledge and financial statement familiarity.A quantitative method was applied through questionnaire distribution to 204 respondents across Central Java, including Semarang, Kudus, Demak, Kendal, and Jepara. The collected data were analyzed using the Wilcoxon Signed-Rank Test to examine differences in understanding, the Moderated Regression Analysis (MRA) to test the moderating effect of education level, and the Mann–Whitney U Test to assess the impact of knowledge and familiarity levels.The results show that infographic-based financial statements significantly enhance perceived and actual understanding compared to conventional formats. Education level is nearly significant as a moderator in the relationship between infographic presentation and actual understanding, while accounting knowledge and familiarity significantly influence actual understanding. These findings suggest that experiential factors play a greater role than formal education. The study highlights the importance of implementing visual tools such as infographics to promote financial literacy, particularly for non-practitioner users.
PERAN INTEGRATED REPORTING DAN MANAJEMEN LABA DALAM MEMODERASI HUBUNGAN COMBINED ASSURANCE DAN LIKUIDITAS PASAR MODAL A’fina Lutfi Bawazier; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Abstract

Capital market liquidity is an important indicator in assessing the efficiency and quality of information in financial markets. A high level of liquidity reflects low information asymmetry and increased investor confidence in companies. One governance mechanism that is believed to be capable of increasing capital market liquidity is Combined Assurance. This study aims to analyze the effect of Combined Assurance on Capital Market Liquidity with Integrated Reporting and Earnings Management as moderating variables in companies listed on the LQ45 Index on the Indonesia Stock Exchange (IDX) for the period 2022–2024. This study uses a quantitative approach with secondary data obtained from companies’ Annual Reports and sustainability reports. The research sample consists of 32 companies with a total of 96 observations, and data were analyzed using multiple linear regression with Moderated Regression Analysis (MRA) through SPSS.The results indicate that Combined Assurance does not have a significant effect on capital market liquidity. In addition, Integrated Reporting and Earnings Management are not proven to moderate the relationship between Combined Assurance and capital market liquidity. However, profitability, as proxied by Return on Assets (ROA), shows a significant positive effect on capital market liquidity. These findings suggest that assurance mechanisms and the quality of corporate reporting have not yet become the primary factors influencing stock trading activity among LQ45 companies listed on the Indonesia Stock Exchange.

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