Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Wahyu Rangga Saputra
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
TELAAH KRITIS TERHADAP PERSPEKTIF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT REPUBLIK INDONESIA Wahyu Rangga Saputra; Endang Kiswara
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzed the correlation between Environmental, Social, and Governance (ESG) disclosure, Audit Quality, ROE, Leverage, Firm Size and the Public Value of the Indonesian Central Government. Utilizing secondary data from the Central Government Financial Statements (LKPP) and Audit Board (BPK) findings (2021-2023) through qualitative descriptive content and correlation analyses, findings revealed a very weak positive correlation for overall ESG with Public Value. Specifically, Environmental showed a weak positive, Governance a very strong positive, and Social a very strong negative correlation. These results suggest that despite the government possessing various ESG-related data, its lack of integration into a comprehensive reporting framework limits its optimal impact on government legitimacy and Public Value.
Co-Authors Endang Kiswara