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All Journal AKUNTABILITAS JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi WIDYABHAKTI Jurnal Ilmiah Populer Prima Abdika: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal of Community Service (IJCS) E-Jurnal Akuntansi
Dewi, Luh Gede Krisna
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
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Journal : E-Jurnal Akuntansi

 1 
Determinants of Sustainability Report Quality: The Impact of Financial Performance, Corporate Governance, Firm Size, and Age Reza Widya Saputra; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p02

Abstract

This study empirically examines the impact of financial performance, corporate governance, firm size, and firm age on the quality of sustainability reporting. Using binary logistic regression analysis, the study processes data with SPSS version 26. The sample consists of 50 non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2022, selected through a purposive sampling method, resulting in 250 firm-year observations. The findings indicate that independent commissioners, audit committees, and firm age positively influence sustainability report quality. However, liquidity, profitability, leverage, operational activity, board of directors, and firm size do not exhibit a significant effect.
Leverage, Ownership Concentration and Organisational Characteristics: Determinants of Green Accounting Disclosure in Indonesia Ni Kadek Githa Prastya Putri; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p08

Abstract

Green accounting disclosure represents a mechanism through which firms demonstrate accountability to stakeholders on matters pertaining to sustainability. This study investigates the influence of leverage, ownership concentration, and firm-specific characteristics on the extent of green accounting disclosure. The analysis is underpinned by agency theory and stakeholder theory. The empirical context of this research is the manufacturing sector listed on the Indonesia Stock Exchange (IDX) over the 2020–2023 period. The study employs a purposive sampling approach, yielding a sample of 175 firms and 398 firm-year observations. Data analysis is conducted using the Random Effects Model (REM) framework, facilitated by STATA 17 statistical software. The findings indicate that firm characteristics are positively associated with green accounting disclosure. In contrast, the analysis reveals no statistically significant relationship between leverage or ownership concentration and green accounting disclosure. Kata Kunci: Pengungkapan Green Accounting; Leverage; Konsentrasi Kepemilikan; Karakteristik Perusahaan 
Sustainability Disclosures, Environmental Investments, and Corporate Valuation: Examining the Interplay between Performance and Perception Komang Suci Purnami; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p02

Abstract

Firm value represents the market’s assessment of a company’s overall worth, often proxied through its share price and the volume of outstanding shares traded on the capital market. This study investigates the extent to which sustainability performance, environmental costs, and environmental performance influence firm value. The empirical analysis draws on a panel of 44 energy and mining firms listed on the Indonesia Stock Exchange over the 2019–2023 period, yielding a total of 178 firm-year observations. The findings reveal a significant negative association between sustainability performance and firm value, suggesting that market participants may interpret sustainability-related disclosures or initiatives as costly or misaligned with immediate financial performance. In contrast, environmental costs demonstrate a statistically significant positive relationship with firm value, implying that proactive environmental spending may signal responsible risk management or long-term strategic investment. However, environmental performance was not found to exert a statistically significant influence on firm value. These results underscore the nuanced manner in which capital markets interpret sustainability-related activities. For investors and other stakeholders, sustainability performance—despite its growing importance in corporate discourse—may warrant critical scrutiny in terms of its perceived value-adding potential.
The Impact of Emotional Intelligence, Social Values, Behavioral Control, Gender, and Financial Incentives on Pursuing a Career as a Public Accountant Ulfa, Sinta Nuriya; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p06

Abstract

This study examines the influence of emotional intelligence, social values, behavioral control, gender, and financial rewards on students' aspirations for a career as a public accountant. The research was conducted among undergraduate students enrolled in the Accounting Study Program at the Faculty of Economics and Business, Udayana University, specifically from the Class of 2019. Data was collected using a structured questionnaire. The study employed a probability sampling method, specifically simple random sampling, resulting in a sample of 156 respondents. Multiple linear regression analysis was used to assess the relationships between the variables. The findings indicate that emotional intelligence, social values, and financial rewards positively influence students' desire to pursue a career as a public accountant, whereas behavioral control and gender do not have a significant effect.
Co-Authors Anak Agung Sagung Mas Swandari Dewi Anisa Virdawati Amara Azahra Angelika Jassin Dewa Ayu Nyoman Shintya Devi Dewi, Ayu Aryista DODIK ARIYANTO Gusti Ngurah Bayu Kuta Waringin Henny Rahyuda I Gede Nandya Oktora Panasea I Gede Suniantara I Made Dwi Budiana Penindra I Made Edi Wijaya Kusuma I Made Putra Wirya Brata I Putu Sudana I Putu Widhi Nugraha Putra Suherman Ida Ayu Ardhia Paramesti Ningrat Komang Suci Purnami Luh Putri Swandewi Made Mertha Made Satryawan Jelantik Made Yenni Latrini Muhammad Bagas Rinaldi Narindra, Nyoman Diestha Putra Ni Kadek Githa Prastya Putri Ni Luh Eka Prilly Kartika Putri Ni Luh Putu Wiagustini Ni Made Asti Aksari, Ni Made Asti Ni Nyoman Putri Widiari Ni Nyoman Reni Suasih Ni Nyoman Rsi Respati Ni Putu Diva Cahyani Ni Putu Larasati Widyanti Dewi Nyoman Padmi Damayanti Pradnyani, Ida Ayu Dipavali Prema Laksmi Wijaksana Putu Chandrika Adriana Ekasari Putu Ery Setiawan Putu Kodyawati Putu Nesy Swendriani Reza Widya Saputra Sri Ayu Wulandari Ulfa, Sinta Nuriya Yasa, I Made Putra