Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Governance, Taxation, and Auditing
Kadek Goldina Puteri Dewi
Warmadewa University
Economics, Econometrics & Finance

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The Effect of Green Accounting, CSR Disclosure, and Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange 2022-2024 Ni Komang Trisna Ariyanti; Kadek Goldina Puteri Dewi; Gede Sanjaya Adi Putra
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 will be examined for their impact on firm value, including Green Accounting, CSR Disclosure, and Profitability. Annual reports and sustainability reports from companies listed on the IDX or with official websites were used as secondary data in this research. Fifteen companies were selected as research objects after a purposive selection procedure was used to select the sample. The analytical approach used was panel data regression in EViews with additional t-tests, F-tests, and coefficient of determination (R³) analysis. Firm value was found to be simultaneously influenced by Green Accounting, CSRD, and Profitability. CSRD significantly affected firm value, while Green Accounting and Profitability only partially affected. This suggests that in the post-pandemic era, CSRD disclosure is more important to the market than environmental costs and profitability in determining firm value.
The Effect of Transparency and Accountability on Financial Management in Dauh Puri Klod Village, West Denpasar District Kadek Dwi Septiantara; Ni Made Vita Indriyani; Kadek Goldina Puteri Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1955

Abstract

Indonesia's regional autonomy policy has brought fundamental changes in governance, particularly in the area of ​​village-level public financial management. However, there is a gap between the normative objectives of the policy and the actual practice of village financial management in the field, particularly in terms of implementing village fund policies. Understanding the impact of accountability and transparency on financial management is the main driver of this research. This research was conducted in Dauh Puri Klod Village, West Denpasar Regency. The study involved 100 residents of Dauh Puri Klod Village. Multiple linear regression was used. The results showed that accountability and transparency improve financial resource management. The researcher can recommend: Dauh Puri Klod Village, West Denpasar Regency is expected to make announcements, establish clear SOPs for report preparation, optimally utilize village financial applications, conduct regular monitoring and impose sanctions for late submissions, conduct periodic and gradual evaluations of village financial management to ensure proper implementation, consistently prepare budgets, and use village funds according to plan.
Co-Authors Gede Sanjaya Adi Putra Kadek Dwi Septiantara Ni Komang Trisna Ariyanti Ni Made Vita Indriyani