Article Per Year (5 Year)
p-Index From 2021 - 2026
6.247
P-Index
This Author published in this journals
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) Jurnal ASET (Akuntansi Riset) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi The Indonesian Journal of Accounting Research 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

Published : 73 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 73 Documents
Search

 4   5   6   7   8 
PERAN MODERASI EXTERNAL ASSURANCE DALAM HUBUNGAN ANTARA ESG DISCLOSURE DAN CREDIT RATING DI INDONESIA (Studi Kasus pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Altsa Kamilatun Nuha; Dwi Ratmono
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to provide empirical evidence on the relationship between Environmental, Social, and Governance (ESG) disclosure and corporate credit rating, as well as to examine the role of external assurance as a moderating variable. ESG disclosure is measured using the Global Reporting Initiative (GRI) guidelines through content analysis, while credit ratings are obtained from PEFINDO. The moderating variable in this study is the presence of external assurance on the sustainability report.The study focuses on non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in a total of 120 observations. The analytical method employed is ordinal logistic regression with the assistance of EViews 12 software.The results indicate that ESG disclosure has a significant positive effect on a company’s credit rating. In other words, the higher the level of ESG disclosure, the better the credit rating awarded. However, the findings also reveal that the presence of external assurance significantly weakens this positive relationship, suggesting that assurance is not always perceived as an additional signal of credibility by credit rating agencies.
Enhancing Firm Value : The Role of Profitability as Moderation Sulistyawati, Ayu Sarah; Ratmono, Dwi
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.52310

Abstract

Financial conditions are insufficient to guarantee the firm value to grow and develop in a sustainable method. If the corporation also considers the social and environmental aspects of life, its sustainability will be ensured. This research aims to analyze the effect of environmental social governance (ESG) and dividend policy on firm value with profitability as a moderating variable in 31 companies with 186 annual report data of Indonesian companies listed on Bloomberg in 2015-2020. All data were analyzed using SEM-PLS (Structural Equation Modeling based on Partial Least Square) with SmartPLS 3.0 application. The results proved that ESG has a significant negative effect on firm value. On the contrary, dividend policy gradually improved firm value. Another finding showed that The impact of the dividend policy on firm value could be mitigated by profitability, while profitability was not capable to moderate the effect of ESG on firm value. The research implication for the company is to increase the firm value. Therefore, The industry orientation emphasizes both financial and non-financial success. This research develops previous research with several differences. First, adds the independent variable, namely the dividend policy, Second, adding the profitability variable as research moderating variable and proxies used in firm value are the PBV research
Digital Transformation and Banking Profitability: The Mediating Role of Operational Efficiency Banafsa Ayudyanita; Dwi Ratmono
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3657

Abstract

This study empirically examines how digital transformation influences bank profitability, with operational efficiency as a mediating variable, in commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The rapid expansion of digital banking and increasing competition from fintech companies have encouraged banks to intensify technology investments, raising questions regarding whether digitalization improves profitability directly or through operational efficiency gains. Therefore, this study aims to analyze both the direct and indirect effects of digital transformation on bank profitability. Using purposive sampling, 31 banks were selected, resulting in 155 panel data observations across five years. The analysis employed panel data regression in EViews 13 while a cluster bootstrap approach with 5.000 replications was applied to evaluate the mediating effect. The findings indicate that digital transformation has a positive and significant direct effect on profitability (ROA). However, digital transformation does not significantly affect operational efficiency (BOPO), while BOPO negatively and significantly affects ROA. Furthermore, the bootstrap test confirms that operational efficiency does not mediate the relationship between digital transformation and profitability. These findings suggest that digitalization primarily enhances bank profitability through revenue expansion rather than cost efficiency.
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 Ayu Sarah Sulistyawati Banafsa Ayudyanita 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 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