Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal E-Jurnal Akuntansi
Ranita Ramadhani
Faculty of Economics and Business, Politeknik Negeri Balikpapan, Indonesia
Economics, Econometrics & Finance

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Interest In Participating Brevet Training: Motivation And Knowledge As Determinants Of Accounting Students In East Kalimantan Hendra Sanjaya Kusno; Sisca Santika; Ranita Ramadhani; Danar Retno Sari; Dito Rozaqi Arazy
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p10

Abstract

This study aims to reveal the role of economic motivation as a moderating variable that can strengthen the relationship between career motivation, quality motivation, and knowledge on the interest of Accounting students in East Kalimantan in participating in the Tax Brevet training program. The study utilized secondary data with a population of Accounting students in East Kalimantan selected through accidental sampling. Career motivation, quality motivation, and tax knowledge have an influence on student interest in participating in the Tax Brevet training program. Economic motivation can only strengthen the relationship between quality motivation and interest in participating in the tax brevet, but not on career motivation or tax knowledge.
Credibility is Key: How Board Independence Translates ESG Disclosure into Firm Value in Indonesia Ricky Yunisar Setiawan; Novitasari Eviyanti; Alvianita Gunawan Putri; Ranita Ramadhani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p01

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on firm value and the moderating role of board independence in an emerging market. Using Moderated Regression Analysis on 675 firm year observations from non-financial companies on the Indonesia Stock Exchange (2017-2023), the results reveal that ESG disclosure positively affects firm value. Furthermore, board independence significantly amplifies this relationship. This highlights that in emerging markets like Indonesia, robust governance is essential to translate sustainability reporting into credible, tangible corporate value. The findings suggest managers should integrate ESG strategies with strong independent oversight, and investors should evaluate governance quality to verify the credibility of a firm's sustainability initiatives.
Co-Authors Alvianita Gunawan Putri Danar Retno Sari Dito Rozaqi Arazy Eviyanti, Novitasari Hendra Sanjaya Kusno Ricky Yunisar Setiawan Sisca Santika