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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment KEUNIS Jurnal Akuntansi STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Jurnal Dinamika Akuntansi Accounting Analysis Journal Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik
Dwi Ratmono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Beyond Financial Metrics: Can ESG Activities Attenuate Financing Anomalies in Sharia-Indexed Firms? Mekani Vestari; Fuad Fuad; Dwi Ratmono
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7417

Abstract

When making investment decisions, investors are increasingly taking into account environmental, social, and governance (ESG) elements as non-financial metrics, whose scores indicate a firm’s ESG-related activities. As debt financing rises, stakeholders are putting more pressure on firms to integrate ESG into their business operations. To date, various studies have provided empirical evidence concerning financing anomalies. This study aims to expand the existing literature on this topic by examining the effects of ESG on financing anomalies in non-financial firms included in the Indonesia Sharia Stock Index (ISSI) from 2018 to 2022 using panel data regression. The results confirm the existence of financing anomalies. Furthermore, ESG activities have been found to reduce financing anomalies, thereby mitigating the negative impact of debt financing on long-term stock performance. This demonstrates the moderating role of ESG on financing anomalies. Since ESG standards align with Sharia principles, the issuance of Sharia-compliant stock indices is, therefore, essential to protect investors, particularly those who adhere to these principles.
Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance Retnoningrum Hidayah; Dwi Ratmono
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.15318

Abstract

Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the total panel data in this study is 115 analysis units. This study uses Moderating Regression Analysis (MRA) with SPSS 26. Findings: Environmental disclosure is a key metric to assess environmental performance. Therefore, this study finds that the board’s influence on environmental disclosure is not statistically significant. Then, the environmental disclosure could moderate the impact of the environmental committee on environmental disclosure. This study reveals that audit committees weaken the interaction between environmental committees and environmental disclosure. However, the audit committee failed to moderate the interaction between the board and environmental disclosure. Novelty: The high demands of society for environmental disclosure have put pressure on companies. As a result, companies take various inappropriate actions by presenting environmental disclosures that do not follow corporate behavior. Based on this background, this study investigates how corporate performance and corporate governance practices, including the board, environmental commit- tee, and audit committee. This study is essential because the audit committee is critical in improving good corporate governance.
Penyalahgunaan Aset di Sektor Publik Erlinda Ramadhani Permata Putri; Dwi Ratmono
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.105-114

Abstract

This research aims to examine the influence of stimulus, capability, opportunity, and rationalization on asset referrals in the workplace. The object of this research is goods management within the Regional Government of Central Java Province. The respondents for this research were 209 employees who competed as goods handlers in the workplace (Regional Government Organizations). Data collection techniques used purposive sampling and distributed questionnaires via Google Forms. The data obtained was analysed using Partial Least Square (PLS). The research results show that stimulus, capability, and opportunity significantly affect asset protection in the workplace. In contrast, rationalization has no significant effect on asset protection in the workplace.Keywords: stimulus, capability, opportunity, rationalization, assets misappropriationABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh stimulus, capability, opportunity dan rationalization, terhadap penyalahgunaan aset di tempat kerja. Adapun obyek penelian ini adalah pengurus barang di lingkup Pemerintah Daerah Provinsi Jawa Tengah. Repsonden penelitian ini sebayak 209 pegawai yang bertanggungjawab sebagai pengurus barang di tempat kerja (Organisasi Pemerintah Daerah). Teknik pengumpulan data menggunakan purposive sampling dan distribusi kuesioner melalui google form. Data yang yang diperoleh dianalisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa stimulus, capability dan opportunity berpengaruh signifikan terhadap penyalahgunaan aset ditempat kerja, sedangkan rationalization tidak berpengaruh signifikan terhadap penyalahgunaan aset ditempat kerja.Kata kunci: stimulus, capability, opportunity, rationalization, penyalahgunaan aset
PENGARUH CARBON EMISSION DISCLOUSER TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Alya Ghina Meidita; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence regarding the influence of carbon emission disclosure on firm value and the role of environmental performance in moderating this influence. This research also includes control variables, such as company size and leverage.This sample was selected using a purposive sampling method, focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The data used are secondary data obtained from annual reports and sustainability reports. The analytical method used is Structural Equation Modeling-Partial Least Squares (SEM-PLS), which was tested using the SmartPLS Version 4.0.The results of this study indicate that carbon emission disclosure has a positive influence on firm value. Meanwhile, environmental performance does not moderate the influence of carbon emission disclosure on firm value, as the moderating effect is not statistically significant.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP INOVASI HIJAU PERUSAHAAN DENGAN MODERASI TINGKAT KEPATUHAN PERUSAHAAN TERHADAP REGULASI PEMERINTAH DAN KOMITE ESG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2024) Nabila Nur Afiifah; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on corporate green innovation and investigates the moderating roles of government regulation compliance and ESG committees in manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach and purposive sampling, data were collected from annual reports, sustainability reports, and financial reports. Green innovation was measured using Green Product Innovation (GPI) and Green Process Innovation (GPR). The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results show that ESG performance positively and significantly affects corporate green innovation, indicating that better ESG practices encourage sustainability-oriented innovation. Furthermore, compliance with government regulations negatively moderates the relationship between ESG performance and green innovation. However, ESG committees do not significantly moderate the relationship. These findings suggest that ESG implementation plays an important role in promoting green innovation, while the effectiveness of regulatory compliance and ESG committees in strengthening this relationship remains limited.
PENGARUH KONDISI KEUANGAN, AUDIT LAG, AUDIT TENURE, OPINION SHOPPING DAN AUDIT FEE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Michael Febrian Sitorus; Dwi Ratmono
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Economic uncertainty in Indonesia has caused most companies to experience problems related to their business continuity. Going concern opinions are believed to be a signal of such business continuity problems. This study aims to empirically prove the effect of financial condition, audit lag, audit tenure, opinion shopping, and audit fees on the acceptance of going concern opinions.This research used non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The sample selection uses purposive sampling with a total of 441 observation data samples. The research analysis method uses logistic regression analysis with the assistance of E-Views 12 software.The results indicates that financial condition has a negative effect on the acceptance of going concern audit opinions. Meanwhile, audit lag, audit tenure, opinion shopping, and audit fees do not influence the acceptance of going concern opinions.
PENGARUH ENVIRONMENTAL COST, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN OPERATING CASH FLOW TERHADAP EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2021-2024) Four Intan Juliana Sihotang; Dwi Ratmono
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 environmental cost, corporate social responsibility (CSR) disclosure, and operating cash flow on earnings management practices, both in the form of accrual earnings management (AEM) and real earnings management (REM). This research is motivated by the increasing demand for corporate transparency in sustainability aspects, as well as indications that environmental and social activities may be used as a means of legitimacy or as an effort to enhance the transparency of financial reporting.The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The sampling technique used is purposive sampling based on specific criteria, resulting in a total of 126 firm-year observations that meet the research requirements. The data used are secondary data obtained from annual reports and sustainability reports of the companies. The analysis method employed is panel data regression analysis using Eviews 13 software.The results provide empirical evidence regarding the effect of environmental cost, CSR disclosure, and operating cash flow on earnings management practices. This study also contributes to enriching the literature on the relationship between corporate sustainability practices and the quality of financial reporting, particularly in non-financial companies in Indonesia.
THE IMPACT OF ESG ON STOCK PRICE VOLATILITY: FIRM SIZE AS MODERATING VARIABLE (An Empirical Study on Indonesian Manufacturing Companies Listed on the IDX during the Year 2021-2024) Ananda Raisa Indira; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on stock price volatility and examine the role of firm size as a moderating variable. The independent variable in this study is ESG disclosure, measured using content analysis methods, and the dependent variable is stock price volatility. Return on Assets (ROA) and leverage, measured using the Debt to Equity Ratio (DER), serve as control variables.            The population of this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample selection used a purposive sampling method, with a total of 288 observations meeting the research criteria. The research approach used a quantitative method with panel data regression using the Random Effects model, and MRA to test the moderating role of firm size. A sensitivity analysis is also carried out by decomposing the ESG score into its environmental, social, and governance dimensions.            The results show that although the coefficient for ESG disclosure on stock price volatility is negative, the effect is not statistically significant. This indicates that higher ESG disclosure, when aggregated, does not consistently lead to lower stock price volatility. Firm size also does not strengthen the negative relationship between ESG disclosure and stock price volatility; instead, the interaction terms suggest that any potential risk-reducing effect of ESG tends to weaken as firm size increases. The sensitivity analysis further reveals that only social disclosure has a negative and significant impact on volatility, while environmental and governance disclosures are not significant. These findings imply that investors respond more social-related information than to ESG performance as a whole.
PENGARUH ENVIRONMENTAL MATURITY, FINANCIAL RISK, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL PERFORMANCE DAN FIRM VALUE Eleonora Nathania Christi; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of environmental maturity, financial risk, and growth opportunity on firm performance and firm value in non-financial companies listed on the Indonesia Stock Exchange during the period 2021-2024. Firm performance as the first dependent variable is measured using Return on Assets (ROA), while firm value as the second dependent variable is measured using Price to Book Value (PBV). Environmental performance, firm size, leverage, and sales growth are the independent variables. Control variables, such as cash holdings, are included in this study to ensure a more comprehensive analysis. Data analysis is performed through multiple regression supported by descriptive statistical analysis and classical assumption tests.This study uses a quantitative approach by analysing secondary data from 65 non-financial companies, which were reduced to 24 companies after outliers were removed. The total non-financial company data used as a sample consisted of 260 observations before outliers and 96 observations after outliers over four years (2021-2024). The results of the study show a positive effect of growth opportunity on financial performance and firm value. Financial risk has a negative effect on financial performance and no effect on firm value. Meanwhile, environmental maturity has no effect on financial performance and firm value.
PENGARUH RISIKO AUDIT, UKURAN AUDITOR, DAN JUMLAH KEY AUDIT MATTERS (KAM) TERHADAP BIAYA AUDIT DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Patricia Edith Yolanda Sitanggang; Dwi Ratmono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit risk, audit size, and the number of Key Audit Matters on audit fees, as well as the moderating role of audit committee effectiveness in those relationships. The research objects are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Samples were selected using purposive sampling based on specific criteria, resulting in 1.996 observations from 499 companies. The analytical method used in this study is Partial Least Square Structural Equation Modeling (PLS-SEM) using WarpPLS 8.0 software.The results show that the audit risk and auditor size have a significant positive effect on audit fees, whereas the number of KAMs was not found to have a significant effect on audit fees. Audit committee effectiveness strengthens the effect of the audit risk on audit fees. Meanwhile, audit committee effectiveness weakens the effect of the number of KAMs on audit fees, indicating that an effective audit committee acts as a substitute for external monitoring, thereby reducing reliance on external auditors in handling each KAM item.
Co-Authors Abdul Rohman Adriana Pradopowati AGUS PURWANTO Agustine, Yolanda Safira Alam Irwin Haldiaz Altsa Kamilatun Nuha Alya Ghina Meidita Ana Rochmawati Ananda Raisa Indira Asma Muthiah Syahidah Athariq Evan Arianenda Bayu Wisnu Pradana Chrysvina Florencia Shirleen Prayogo Cicilia Chrissanti Ardhi Utami Cintia Heko Agustina Devi Indriyani Devi Indriyani Dhimas Andrean Sukoco Dias Nurmalasari Dwi Kusumawati Kusumawati Eleonora Nathania Christi Elly Asmara Emma Rani Nuristya Erlinda Ramadhani Permata Putri Ertambang Nahartyo Faisal Faisal Farandy, Rangga Danang Fitriyani, Fara Four Intan Juliana Sihotang Fuad Fuad Fuad Fuad Fuad Mas’ud Hanif Naufal Mokoputra Hasiba Putik Mauliya Ibrahim Dhia Furqoni Imron Kamil Indriani, Widya La Ode Ibnu Hafidz Saleh Lambok Maranatal Ma'ruf, Maulana Mekani Vestari Michael Febrian Sitorus Nabila Nur Afiifah Nanintha Gemala Hadiatullah Nastiti, Anggraini Dwi Nawa Budi Prakoso, Nawa Nur Cahyonowati Patricia Edith Yolanda Sitanggang Pipit Siti Jenar Puspitasari Pratama, Sari Indra Purwaatmojo, Novita Anggraini Puspa Avinda Dwi Septiana, Puspa Avinda Dwi Retnoningrum Hidayah Retnoningrum Hidayah Rita Suryani Rohmadtika Dita Rosa Priskila Sitanggang RUSTAM HANAFI Selviana Selviana Siswana, Feky Henry Sri Mulyani Tanjaya, Felix Totok Dewayanto Triana Chaerun Niza Tsaniya Nisya Fasha Tsuroyya, Yasmin Yumnaa Tujori S, Abas Ula Restu Rafifah Vefon Hadamean Winarti Monika Sagala Winarti Monika Sagala, Winarti Monika Winda Milasari Yuserrie Zainuddin Yuvita Avrie Diany