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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Diponegoro Journal of Accounting Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Journal of Humanities and Social Studies Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Asia Pacific Fraud Journal International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Fokus Manajemen Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Media Ekonomi Jurnal Akuntansi Manado (JAIM) e-Jurnal Apresiasi Ekonomi Research Horizon West Science Accounting and Finance IIJSE Jurnal Dinamika Akuntansi Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Surya Raharja
Accounting Department Of Faculty Of Economics And Business Of Diponegoro University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Factors Influencing University Sustainability Reporting Raharja, Surya; Maylia Pramono , Sari
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.13148

Abstract

Purpose : The research analyses the factors that influence university Sustainability Reporting (SR) practices consisting of external assurance, internal auditor, signed declaration, sustainability office and stakeholder engagement. Method : The research uses descriptive, content analysis, and multivariate regression analysis were employed to analyse the data and test the hypotheses. Observational data from 155 universities registered in the Global Reporting Index (GRI) Database from 2010 to 2020 was analysed to examine the relationship between university sustainability reporting with external assurance, internal auditors, signed declaration, sustainability offices and stakeholder involvement with sustainability reporting. Findings : The findings indicate that external assurance, internal auditors, signed declaration, sustainability offices positively influence sustainability reporting. Stakeholder engagement has no influence sustainability reporting. These results underline the impact of factors that influence sustainability. Similar to previous studies, results of the GRI index disclosure show a relatively low score, there is a possibility of a tendency to gain legitimacy from the GRI ‘brand’. Novelty : The research offers new insights into the factors that influence sustainability reporting in university. This study contributes to a better understanding of the determinants of university sustainability reporting.
THE EFFECT OF HEARDING BIAS AND OVERCONVIDENCE ON CRYPTOCURRENCY INVESTMENT DECISIONS WITH FINANCIAL LITERACY AS A MODERATING VARIABLE (Study on Tokocrypto Official Group Community) Febrian Yoga Aditama; Surya Raharja
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2541

Abstract

The development of cryptocurrency as an investment instrument is increasingly attracting the attention of investors, especially among the digital community. However, investment decisions in this asset are often influenced by psychological biases, such as herding bias and overconfidence, which can lead to irrational and high-risk decision-making. This study aims to analyze the effect of herding bias and overconfidence on cryptocurrency investment decisions, with financial literacy as a moderating variable. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) to test the relationship between variables. Primary data were collected through questionnaires distributed online to members of the Tokocrypto Official Group community with a sample of 100 respondents selected using the snowball sampling technique. The results of the study show that herding bias has no significant effect on cryptocurrency investment decisions, while overconfidence has a positive and significant effect on investment decisions. However, financial literacy is not proven to significantly moderate the relationship between herding bias and overconfidence on investment decisions. This finding indicates that even though investors have a good level of financial literacy, psychological factors still play a dominant role in making investment decisions in cryptocurrency. This study contributes to enriching the literature on behavioral finance by revealing the limited role of financial literacy in suppressing psychological bias in risky investment decisions. The practical implications of this study emphasize the need for investment education that focuses not only on financial literacy, but also on controlling psychological aspects in investment decision making.
Environmental, Social, and Governance (ESG) Performance and Corporate Value: Examining the Mediating Role of Operational Efficiency in Indonesian Manufacturing Firms Nurjannah, Dina; Raharja, Surya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5658

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on the value of manufacturing firms listed on the Indonesia Stock Exchange during 2021–2023, with operational efficiency as a mediating variable. Using a quantitative approach with SmartPLS software, ESG performance is measured through Bloomberg’s ESG score, operational efficiency through the Operating Efficiency Ratio, and firm value through Return on Assets. The results show that ESG performance has a positive effect on firm value, while operational efficiency does not significantly mediate this relationship. These findings suggest that the contribution of ESG to firm value is more likely driven by external market perceptions than by internal efficiency improvements, particularly in the short term. This implies that ESG plays a direct role in enhancing firm value, while its indirect effect through operational efficiency remains limited. The study provides practical insights for managers and policymakers on the importance of ESG initiatives in driving firm performance.
Mechanism of Hexagon Fraud Detection in Mitigating Fraudulent Financial Reporting Zulqirofik, Tedy; Raharja, Surya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5836

Abstract

This study aims to examine the effect of the fraud hexagon on fraudulent financial reporting at Regional Development Banks in Indonesia from 2019 to 2022. This research method uses a quantitative approach to examine the effect of independent variables on dependent variables. The research sample used a purposive method with a sample size of 104. The data source for this research was obtained from the ojk.go.id website. The data analysis method used was logistic regression in SPSS 26. The results of the research indicate that financial targets, financial stability, external pressure, ineffective monitoring, director in change, and government projects have a positive effect on fraudulent financial reporting. Meanwhile, the nature of the industry, auditor in change, CEO picture, and political connections have no effect on fraudulent financial reporting. The results of this study have implications for provincial governments in Indonesia to mitigate the risk of fraud in financial statements by considering factors that can influence fraudulent acts in the financial statements of Regional Development Banks.
Accountability of Village Fund Management As an Effort to Accelerate the Achievement of Village SDGs Pramono Sari, Maylia; Yulianto, Agung; Mussanadah, Atik Ul; Arumawan, Mei Saputra; Raharja, Surya
Indonesian Journal of Devotion and Empowerment Vol. 1 No. 1 (2025): Special Issue
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i1.34092

Abstract

Village fund management requires oversight to ensure financial accountability and reduce the potential for irregularities. In accordance with Law No. 6 of 2014 on Villages, the allocation of village funds reflects the government’s commitment to fostering independent, progressive, and democratic rural communities. Giling Village, Pabelan District, Semarang Regency, continues to face non-compliance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018 and encounters challenges within its Village-Owned Enterprise (BUMDes), particularly in organizational structuring, legal formalization, and adherence to Good Corporate Governance (GCG) principles. The community service program consists of three main components: (1) identifying gaps in the Village SDGs; (2) facilitating the official registration of BUMDes to ensure regulatory compliance; and (3) delivering training on financial accountability and GCG in village fund management. These efforts are expected to increase progress in achieving village SDGs, especially in the areas of economic empowerment and sustainable development. . Mapping results show that the village has achieved 41% of its SDG indicators. The highest priorities fall under Typology III (health) and Typology V (education), while the lowest priorities are found in Typology IV (environment) and Typology VII (networked village). Through structured financial governance, the legal transformation of BUMDes, and capacity-building initiatives for village administrators, the program aims to strengthen financial transparency, accountability, and sustainable economic empowerment in the village.
DETERMINANTS OF FIRM VALUE IN INDONESIA’S FINANCIAL SECTOR DURING THE POST-PANDEMIC TRANSITION Vivi Apriliyani; Surya Raharja
Media Ekonomi Vol. 33 No. 1 (2025): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v32i2.23723

Abstract

The period of 2020–2023 marked a unique phase for Indonesia’s financial sector, characterized by post-pandemic recovery, accelerated digital transformation, and shifts in investor preferences away from traditional indicators such as firm scale and leverage. This study aims to examine the influence of capital structure, firm size, and profitability on firm value in this transitional context, highlighting how these factors operate differently in a dynamic and regulated market environment. This research employs a quantitative causal–explanatory design using panel data from 90 financial sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. Firm value is measured by Price to Book Value (PBV), with capital structure proxied by Debt to Equity Ratio (DER), firm size by the natural logarithm of total assets, and profitability by Return on Equity (ROE). The findings reveal that profitability positively and significantly affects firm value, while firm size shows a significant negative effect, and capital structure has no significant impact. These results indicate that, in the post-pandemic recovery phase, investors prioritize operational performance and profitability over firm scale or leverage. The study offers theoretical contributions by re-examining classical financial theories in the context of an emerging economy and practical recommendations for corporate managers and investors to focus on enhancing profitability, agility, and innovation to sustain firm value.
THE INFLUENCE OF CAPITAL ADEQUACY AND GOVERNANCE ON FINANCIAL PERFORMANCE WITH LIQUIDITY AS A MEDIATOR IN BPR IN EAST JAVA Fetri Andriani; Surya Raharja
Jurnal Apresiasi Ekonomi Vol 13, No 1 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i1.821

Abstract

This research aims to determine the relationship between capital adequacy and the implementation of governance on BPR performance with liquidity as a mediating variable. In scientific research, quantitative research is applied, with the resulting numerical data being analyzed statistically. The data used are regional data, namely the Capital Adelqulacy Ratio (CAR), the results of assessments of governance implementation, Loan to Delposit Ratio (LDR) and Ratio on Assets (ROA) of BPRs in East Java in the time period from January 2017 to December 2023. This research is carried out Inferential statistical analysis method. The ultimate data analysis process uses techniquesSEM (Structural Equation Modelling) PLS (Partial Last Squularel) and carried out through 2 (dula) models, namely the pengukuran model (outer model) and the struktural model (inner model). The research results show that capital abundance has a significant effect on BPR financial performance and BPR liquidity. The implementation of governance has had a significant positive impact on the company's financial performance but has not had a significant impact on BPR liquidity. The results of the research show that liquidity does not play a significant role as a mediator between governance and financial performance in the BPR context.Keywords:   Good Corporate Governance, Liquidity, Capital Adequacy, Implementation of Governance, Financial Performance
Hubungan antara Faktor Internal dan Kinerja Keberlanjutan pada Perguruan Tinggi Sudaryati, Dwi; Raharja, Surya
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 2 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i2.14009

Abstract

Latar Belakang: Perguruan tinggi memiliki peran penting dalam pengembangan masyarakat, dan keterlibatannya dalam pembangunan berkelanjutan. Oleh karena itu, informasi tentang langkah-langkah dan tindakan yang dilakukan terhadap pembangunan berkelanjutan perlu dikomunikasikan kepada seluruh pemangku kepentingan perguruan tinggi. Penelitian tentang faktor yang mempengaruhi pengungkapan keberlanjutan informasi dalam konteks bisnis telah banyak dilakukan. Namun, penelitian tentang faktor yang mempengaruhi pengungkapan informasi keberlanjutan di perguruan tinggi masih jarang dilakukan. Tujuan: Penelitian ini bertujuan untuk menguji hubungan antara faktor internal dengan kinerja keberlanjutan di perguruan tinggi.Metode Penelitian: Populasi dan sampel dalam penelitian ini adalah universitas di Asia Tenggara peserta UI Green Metric (UIGM) 2020, yaitu sebanyak 146 perguruan tinggi dari 5 negara (Indonesia, Malaysia, Filipina, Thailand, dan Vietnam). Data penelitian diperoleh dari UIGM dan website masing-masing perguruan tinggi. Penelitian ini menggunakan regresi linier berganda sebagai prosedur statistik untuk menganalisis data.Hasil Penelitian: Hasil penelitian menunjukkan bahwa usia, ukuran, dan status perguruan tinggi berpengaruh terhadap kinerja keberlanjutan. Analisis menyimpulkan bahwa faktor internal yang terdiri dari usia, ukuran, dan status merupakan penentu kinerja keberlanjutan perguruan tinggi.Keaslian/Kebaruan Penelitian: Lingkup penelitian ini terbatas pada perguruan tinggi yang masuk dalam UIGM World Rank 2020, yang artinya kinerja keberlanjutan perguruan tinggi tersebut diwakili oleh skor yang diperolehnya. Penelitian ini memberikan analisis kinerja keberlanjutan di perguruan tinggi, yang berpotensi meningkatkan kredibilitas dan reputasi di masyarakat.
Analysis Of The Effect Of Non Performing Loan (Npl), Loan Deposit Ratio (Ldr), Operating Expenses (Bopo), And Net Interest Margin (Nim) On Return On Asset (Roa) (Case Study Of Bank Negara Indonesia 2002-2023) Herdini Nur Islamiati; Surya Raharja
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.11121

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operational Costs to Operating Income (BOPO), and Net Interest Margin (NIM) on Bank Negara Indonesia (BNI), as measured by Return On Asset (ROA) The research uses data obtained from the Annual Financial Statements of Bank Negara Indonesia from 2022 to December 2023, with 86 samples. The analysis technique used is multiple linear regression analysis. Before applying multiple linear regression, classical assumption tests were conducted first. The results of the study show that NPL has a negative and significant effect on ROA. Meanwhile, LDR has a negative and significant effect on ROA, BOPO also has a negative and significant effect on ROA, and NIM has a positive and significant effect on ROA.
PENGARUH KINERJA ESG DAN KARAKTERISTIK DEWAN TERHADAP KINERJA KEUANGAN (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Negara-Negara di Asia Tahun 2022-2024) Naddya Nur Adhani; Surya Raharja
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

Mining companies listed on stock exchanges in Asian countries operate in a sector that is closely associated with environmental exposure, regulatory scrutiny, and growing expectations from stakeholders regarding sustainability and governance practices. In this context, the adoption of Environmental, Social, and Governance (ESG) principles, along with effective board structures, is considered essential in strengthening corporate performance and long-term value creation. This study seeks to investigate empirically the impact of ESG performance and board characteristics—namely board size, board independence, and gender diversity—on the financial performance of mining firms listed on Asian stock exchanges for the 2022–2024 period.This research applies a quantitative research design using secondary data collected from the Refinitiv database and companies’ published financial statements. The sample was determined through purposive sampling based on specific selection criteria. A total of 61 mining companies met the requirements and were observed over three years, resulting in 183 firm-year observations after the removal of outliers. Financial performance is proxied by Return on Assets (ROA). The data are analyzed using multiple linear regression analysis.The empirical findings reveal that ESG performance has a positive and statistically significant relationship with financial performance. Board independence is also found to positively and significantly affect ROA. In contrast, board size and board gender diversity do not demonstrate a significant influence on financial performance. These results imply that sustainability performance and independent oversight play a meaningful role in enhancing profitability, while certain board attributes may not directly translate into short-term financial gains.
Co-Authors Abdul Rohman Aditama, M Danial Prasetiyo Agung Yulianto Alam, Muhammad Ikhwansyah Ambarwaty Syahdiana Umar Amirudin, Ivan Annisa Rachmawati Arie Wicaksono Arif Fajrianto Arifah Nur Kamila Arumawan, Mei Saputra Arwan Arwan Asido Ivan Atik Ul Mussanadah Chhay Lin Lim Chrisnanda, Widya Andhi Claudya, Ursula Dwi Sudaryati Elga Pinka Arwangga Fauzan Ghairil Admiral Febrian Yoga Aditama Febrianty, Kanita Fetri Andriani Hendrasari, Imung Gutami Herdini Nur Islamiati Kurnia, Muhammad Syuchron Liany, Dewi Lutfiyah Arifin Mani, Andra Ruyus Maulia Aurel Salim Maylia Pramono , Sari Maylia Pramono Sari Muhammad Ali Ridlo Nova Putra Muhammad Hassan Septiyan Muhammad Irfan Aryatama Muhammad Rizki Mabrur Naddya Nur Adhani Nafiatus Sakinah, Nafiatus Nagari, Salma Faundria Nanik Sri Utaminingsih Natasia Alinsari Nazwir, Pratiwi Winya Nuranyanto, Akhmad Nurjannah, Dina Pamungkas, Nugroho Parasdya, Yoga Perdana, Laudza Indra Pramono Sari, Maylia Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puji Astuti Puji Harto Qadrina, Mahadmi Fattahaulia Ramdhan Rodia Muhammad Rifqi Husein Aldjoeffry Sadya Datu Amudra Rochaddi Sari Lestari Sari Nur Inayati SITI MUTMAINAH Siti Mutmainah Susanti, Tri Yuli Tiastuti Tri Jatmiko Wahyu Prabowo Vivi Apriliyani Wana, Desty Widihardimas, Tarcisius Jassien Zulqirofik, Tedy