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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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THE EFFECT OF THE TOTAL UNDERGRADUATE STUDENTS, POSTGRADUATE STUDENTS, INTERNATIONAL STUDENTS, LECTURERS, AND INTERNATIONAL LECTURERS ON SUSTAINABILITY REPORT (Empirical Study on Asian Universities Registered in UI GreenMetric 2025) Arifah Nur Kamila; Surya Raharja
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of the total undergraduate students, postgraduate students, international students, lecturers, and international lecturers on sustainability report at Asian universities listed in UI GreenMetric. The dependent variable in this study uses the Overall Score in UI GreenMetric. Meanwhile, the independent variables in this study are the of total undergraduate students, postgraduate students, international students, lecturers, and international lecturers.The data used in this study is secondary data obtained from the UI GreenMetric World University Rankings and Quacquarelli Symonds (QS) World University Rankings websites. The final sample size used was 152 Asian universities in 2025. The sampling technique used was purposive sampling. The data analysis method in this study used multiple linear regression analysis.The results of the study provide evidence that the total of postgraduate students and lecturers has a positive and significant effect on sustainability report, thus accepting the hypothesis. Meanwhile, the variables of the total of undergraduate students, international students, and international lecturers do not have significant effect on sustainability report.
PENGARUH ESG DISCLOSURE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Muhammad Hassan Septiyan; Surya Raharja
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the influence of ESG disclosure and audit quality on the value of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. ESG is an important approach in assessing business sustainability, while audit quality reflects the reliability and credibility of a company's financial statements in the eyes of investors.This study used a quantitative approach with purposive sampling and secondary data obtained from Bloomberg and company annual reports. The independent variables consisted of ESG Disclosure and Audit Quality, while firm value was proxied by the Tobin's Q ratio. Data analysis was performed using multiple linear regression.The results show that ESG Disclosure has a positive and significant effect on firm value, indicating that sustainability disclosure can improve market perception of the company. However, audit quality does not have a significant effect on firm value, suggesting that auditor reputation alone may not be sufficient to influence market valuation in this sector during the observed period.
ESG Performance and Firm Value in the Indonesian Banking Sector: Empirical Evidence in the Context of the Green Economy Sari Nur Inayati; Surya Raharja
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3048

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) Performance on firm value and to investigate the impact of each ESG dimension, namely Environmental (ENV), Social (SOC), and Governance (GOV), on the firm value of Indonesian banking companies. The population consists of all banking firms operating in Indonesia during the 2019–2024 period. The sample was selected using a purposive sampling technique based on several criteria, including the consistent publication of annual and sustainability reports, the availability of complete ESG data, and sufficient financial information. Based on these criteria, 27 banking companies with 140 firm-year observations were obtained. This study employed a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow Test, Hausman Test, and Lagrange Multiplier Test, which indicated that the Fixed Effect Model (FEM) was the most appropriate estimation method. The findings reveal that ESG Performance has a negative effect on firm value, suggesting that the Indonesian capital market has not fully incorporated the long-term benefits of ESG practices into banking firm valuations. Further analysis indicates that the Social Score (SOC) negatively affects firm value, while the Environmental Score (ENV) and Governance Score (GOV) have no significant effect. Robustness tests using logarithmic transformation of Tobin’s Q, outlier exclusion, and robust standard errors confirm the consistency of the results. The study concludes that ESG implementation in the Indonesian banking sector currently serves more as a mechanism for enhancing legitimacy and long-term sustainability rather than generating immediate increases in market value
Social Influences on Ethical Decisions: Experimental Evidence from Government Internal Auditing Natasia Alinsari; Surya Raharja
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.47213

Abstract

Purposes: This study aims to examine how various forms of social pressure influence ethical decision-making in the context of public sector internal audits. Specifically, this research analyzes the influence of obedience pressure, group cohesiveness, and public accountability pressure on the ethical decisions of government internal auditors. This research is important because government internal auditors often face various social pressures within the organizational environment that could potentially affect their ethical judgment and independence. Methods: This study uses an experimental method with a 2×2 ×2 between-subjects factorial design. The research participants consisted of 84 accounting students who had completed courses in auditing and public sector accounting, who were used as substitutes for government internal auditors. Participants were randomly assigned to experimental scenarios that manipulated three forms of social pressure. Data were analyzed using analysis of variance (ANOVA) to test the influence of each independent variable on ethical decision-making. Findings: The research results indicate that social pressure within organizations does not always produce a uniform influence on individual ethical behavior. Pressure originating from authoritative figures and workgroup dynamics tends to weaken the independence of individuals’ ethical considerations in decision-making. On the contrary, pressure stemming from public accountability demands encourages individuals to make more careful considerations and decisions that are more in line with ethical principles. Novelty: This study contributes to the social influence literature by demonstrating that social influences do not operate uniformly in shaping ethical decisions. While prior studies predominantly portray social pressure as a threat to auditor independence, this study shows that different social influences can generate contrasting ethical consequences within the same decision context. By integrating obedience pressure, group cohesiveness, and public accountability pressure into a single experimental framework, this study provides evidence that social influences may simultaneously function as both risk factors and protective mechanisms in government internal auditing.
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