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All Journal Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Riset Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Islamic Business and Economics (IJIBEC) Forum Bisnis dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia International Journal of Islamic Business and Economics (IJIBEC)
Etna Nur Afri Yuyetta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Support of Sharia Rural Banks Financing on National Financial Inclusion Ariani, Nenny; Etna Nur Afri Yuyetta; Pancawati Hardiningsih
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i1.1980

Abstract

The purpose of this study is to examine the effect Sharia Rural Banks Financing through Micro Small Medium Entreprise (MSMEs) financing on Financial Inclusion in Indonesia from 2011 to 2018. The study samples consists of Financial Reporting of Sharia Rural Bank from the Indonesian Financial Service Authority and Financial Inclusion from Growth EconomiReport of Indonesia Central Bank. This study uses a quantitative approach with secondary Financial Inclusion data as measured by MSME Business Expansion Credit and Gross Domestic Product (GDP) using linear regression method to test the effect of variables.The results show that Sharia Rural Banks Financing has a significant effect to GDP (Gross Domestic Product) as a Financial Inclusion in Indonesia. The results of the study also showed that MSMEs Financing in Sharia Rural Banks did not have a significant relationship with Net Expansion credit because of Internal inhibiting the development of MSMEs such as low human resources, organizational management, addition limitations information technology and creativity
PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN AKUNTANSI LINGKUNGAN, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Merinda Citra Saphira; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to provide empirical evidence regarding the influence of environmental performance, environmental accounting disclosure, and good corporate governance mechanism on financial performance and market performance, grounded in legitimacy theory and type II agency theory. Using a quantitative approach with multiple linear regression, this research analyzes 88 observations from 22 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. Variable measurements were conducted using several indicators, including the PROPER score of environmental performance, the GRI index for environmental disclosure, as well as board of commissioners’ activities, audit committee activities, and audit quality as proxies for GCG mechanism. Data were sourced from financial statements, annual reports, and sustainability reports, then analyzed using software SPSS software.Results show that environmental performance has a positive effect on financial performance and market performance, and board of commissioners’ activities also have a positive effect on financial performance. Conversely, audit committee activities have a negative effect on financial performance. Audit quality has a positive effect on market performance but does not affect financial performance. Meanwhile, environmental accounting disclosure does not affect either type of performance, and board of commissioners and audit committee activities also does not affect market performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GREEN ACCOUNTING TERHADAP FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024) Khansa Aira Meytasari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the impact of Corporate Social Responsibility (CSR) and green accounting on financial distress. The dependent variable in this study is financial distress, measured using the modified Altman Z-score. The independent variables used in this study are Corporate Social Responsibility (CSR), measured using the Global Reporting Initiative (GRI) 2021, and green accounting, measured using the PROPER rating.The population of this study is all manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2023-2024. The sampling method used in this study was purposive sampling, with a total sample size of 56 companies. The data used in this study are secondary data obtained from the annual reports and financial statements of the manufacturing companies. The analytical method used in this study is multiple linear regression.The results of this study show that Corporate Social Responsibility (CSR) has a significant negative effect on financial distress. However, green accounting has an insignificant positive effect on financial distress.
PERAN BIAYA LINGKUNGAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan-Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2021-2024) Muhammad Mikael Putra Herawantho; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the role of Environmental Costs and Profitability on Firm Value with Environmental Performance as a mediating variable of manufacturing companies listed on the Indonesia Stock Exchange in 2021-2024. This study refers to stakeholder theory and legitimacy theory. The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Purposive sampling was used in selecting the research sample, resulting in 120 research samples for four consecutive years (2021–2024).The analysis results show that Environmental Costs have a positive and significant effect on Environmental Performance, and Profitability also has a positive and significant effect on Environmental Performance. Additionally, it was found that Environmental Costs do not have a significant direct effect on Firm Value. Meanwhile, Profitability has a positive and significant effect on Firm Value, and Environmental Performance also has a positive and significant effect on Firm Value. This study also found that Environmental Performance significantly mediates the relationship between Environmental Costs and Firm Value, as well as significantly mediates the relationship between Profitability and Firm Value.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP FINANCIAL DISTRESS PERUSAHAAN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Infrastruktur dan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Jericho Raditya Anugrah Putra; Etna Nur Afri Yuyetta
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) on financial distress with firm value as a moderating variable in infrastructure and energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using a quantitative approach and secondary data from annual reports, sustainability reports, and Bloomberg ESG Scores, 27 companies (81 observations) were analyzed through moderated regression analysis with IBM SPSS 27. The results indicate that ESG has no significant effect on financial distress, as the benefits of ESG practices tend to be long-term and may not immediately reflect a firm’s financial condition. However, firm value significantly moderates this relationship, where higher firm value weakens the negative impact of ESG on the Altman Z-Score, suggesting that financially strong firms can better absorb ESG-related costs and maintain stability.
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan KOMPAS 100 yang Mengikuti PROPER Periode 2021-2023) Muhammad Dafin Arkan Kusumo; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate responsibility towards the environment has become an issue that has received great attention from various parties in recent years, along with the increasing environmental problems due to industrial development. Good corporate performance towards the environment is a crucial indicator for companies to gain legitimacy from the community which in turn has the potential to increase corporate value and financial performance. Transparent ESG disclosure is also a key factor tested by stakeholders which then has the potential to improve the company's reputation, attract investor interest, and have a positive impact on financial performance. This study aims to determine the effect of environmental performance and ESG disclosure on company value and company financial performance. The total sample used in this study was 72 samples, obtained from 24 companies listed in the KOMPAS 100 index in the 2021-2023 period and participating in PROPER in the same period. This study uses multiple linear regression analysis techniques and utilizes IBM SPSS 27 software. The independent variables in this study are enviromental performance as measured by the PROPER rating, and ESG disclosure as measured using the Bloomberg ESG score. The dependent variables in this study are company value as proxied using Tobin's Q, and financial performance as measured by ROA. The control variables in this study are company size.The results of the study indicate that environmental performance has a positive and significant effect on firm value and financial performance. Meanwhile, ESG disclosure does not have a significant effect on firm value, but has a negative and significant effect on financial performance. These findings provide new insights into the literature related to the effect of environmental performance and ESG disclosure on companies, as well as contributing to the management of environmental performance and corporate social responsibility. The limitations of this study include a limited sample of companies participating in PROPER and a limited time period, so that the long-term impact of ESG disclosure and environmental performance cannot be measured optimally.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), GREEN INNOVATION, DAN REPUTASI PERUSAHAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Naia Fitrah Alia; Etna Nur Afri Yuyetta
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 effects of Corporate Social Responsibility (CSR), Green Innovation, and Corporate Reputation on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. This study is grounded in stakeholder theory.The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used in selecting the research sample, resulting in 195 research samples for three consecutive years (2022–2024).The results of the analysis indicate that Corporate Social Responsibility does not have a significant direct effect on Financial Performance. Meanwhile, Green Innovation has a positive and significant effect on Financial Performance, and Corporate Reputation also has a positive and significant effect on Financial Performance.
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris pada Perusahaan Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Muhammad Hikmal Alfath; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of profitability, liquidity, leverage, and dividend policy on firm value in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Signaling theory and pecking order theory are used as the conceptual basis of the research. A purposive sampling technique was applied, resulting in 132 firm-year observations. The data were analyzed using multiple linear regression. The results show that profitability and dividend policy positively and significantly affect firm value, while liquidity has a negative and significant impact. Meanwhile, leverage is found to have no significant effect on firm value. These findings suggest that investors place more importance on earnings performance and dividend distribution as primary indicators for assessing firm value.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Keisha Angeli Diva Miracle; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability and leverage on tax avoidance, with good corporate governance (GCG) as a moderating variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research applies a quantitative approach by analyzing secondary data from 87 manufacturing companies selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression and moderated regression analysis.The results indicate that profitability has a negative effect on tax avoidance, while leverage has a positive effect. Good corporate governance strengthens the relationship between profitability and tax avoidance, but weakens the relationship between leverage and tax avoidance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Thaddeus David Bintang Sihombing; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Good Corporate Governance on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Profitability is measured using Good Corporate Governance (ROA). CSR is measured by the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI standards, GCG is proxied by independent commissioners, institutional ownership, and audit committees, while Good Corporate Governance is measured using the PROPER rating. This quantitative study uses multiple linear Regression with Agency of manufacturing companies that publish Annual reports, Sustainability reports, and PROPER ratings. Secondary data are obtained from company reports, the IDX, and the Ministry of Environment and Forestry. The results provide empirical evidence on the role of CSR, GCG, and Good Corporate Governance in improving corporate profitability and contribute to accounting and sustainability literature, as well as to managerial and policy decision making.
Co-Authors Ade Affinanda Ade Purbarangga Akbar Malik Muharam Alexander Kristianto Wasisto Alwi, Bramastya Datum Amaryllia Sari Kartika Anggi Pradipta Nugrohadi Annas Budi Wicaksono Ariani, Nenny Arifiandhita Salsabila Istiyanto Arlissa Rizky Audityani Audito, Judhistira Aulia Dewi Afdhalastin Bramastya Datum Alwi Brian Titriadi Cahyati, Tenia Nur Cahyo Kurniawan Chikita Juniarti Claudia, Andriane Davina Najwaa Hanifah Deby Dwi Rahma Gusti Diah Aliffia Hanifa Dian Elmawati Erwin Sa’diyah Fagry Maulana Fahren K, Ramdhani Fajar Dewantoro Fajar Jias Nugroho Febrina Claudya Tambunan Fiolina, Allisa Francisca Bulan Fransiska Dian Fransiska Dian Gea Randu Septiana Grace Puspita Hasibuan Heri Atapson V Girsang Hidayat Setiadi Indah Purwati Iqlima Firda Anelya Irawan Jati Kusumo Irene Maitri Pandansari Isti Nazilah Hidayati Jeremy A.S. Hutabarat Jericho Raditya Anugrah Putra Keisha Angeli Diva Miracle Khanifah Khanifah Khanifah Khanifah Khansa Aira Meytasari Komang Yuli Pridarsanti Leonardo Butarbutar Lovink Angel Dwi Karina Lyna Yuliana Maharani Syifa Dewi Azzahra Maryam Maryam Meliani Mukti Merinda Citra Saphira Mochammad Aziz Ghoffar Muhamad Arief Sandy N Muhammad Dafin Arkan Kusumo Muhammad Hikmal Alfath Muhammad Mikael Putra Herawantho Muhammad Noor Ardiansah Mutiara Hisanah Harahap Naia Fitrah Alia Natasya Kayla Najla Neni Hendayani Nenny Ariani Nidza Annisa Aziz Nindia Putri Patahita Nisa Alisva Anggreini Noviatara Dwi Putri Nur Istriasih Oktiana Rustami Pancawati Hardiningsih Pangihutan Siallagan Petrus Fraidylegif Putra Djatu Pramestya Galih Bima Putri Mutia Choirina, Putri Mutia Rahmah Nuzuliani Nirmala Ramadhani, Risti Kurnia Raymond Immanuel Resa Setya Nugroho Resty Ramandini Reyhan Fadhil Zachary Rini Hafiztri Rizqy Ade Katutari Robi Asroni Rusdan Radifan Rusli Tohir Sa?diyah, Erwin Saesar Adhidewanto Sandiba Giwang Permata Dewi Setia Eka Winasis Silmy Alfatir Karimullah Simangunsong, Andrian Hardianto Sindi Retno Noviana Thaddeus David Bintang Sihombing Theofilus Kristian Besir Thresya Stephani Titis Muktiasih Tria Karina Putri Vinia Putri Nikita Nasution Virky Septiani Putri Wina Anindya Yudi Setiawan Yunika Dewi Lestari Yusri Ramadhana, Yusri Zulfikar Rizky