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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Media Komunikasi FPIPS Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science juremi: jurnal riset ekonomi PREVENIRE: Journal of Multidisciplinary Science Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Journal of Finance, Economics, and Business Neraca Manajemen, Akuntansi, dan Ekonomi Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer
Ak. S.E. Desak Nyoman Sri Werastuti .
Universitas Pendidikan Ganesha
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The Effect of Environmental Costs, Governance Risk Compliance (GRC) on Financial Performance with Company Size as Moderating Variable Putri, Ni Wayan Remita Karisma; Sri Werastuti, Desak Nyoman; Yuniarta, Gede Adi
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.v6i6.5708

Abstract

Financial performance measurement is crucial in assessing a company's success. A company's financial performance must be continuously monitored year after year. This study aims to examine and analyze the influence of environmental costs and GRC on financial performance, with company size as a moderating variable. This study employed a quantitative method with Moderated Regression Analysis (MRA) as the data analysis technique. This study was conducted on companies in the Energy and Basic Materials Industry sectors listed on the Indonesia Stock Exchange (IDX) consecutively during the 2021-2023 period. The sampling technique used was purposive sampling, with a total sample size of 39 companies. The results show that environmental costs have a significant and positive effect on financial performance, GRC has a significant and positive effect on financial performance, company size can moderate or strengthen the effect of environmental costs on financial performance, and company size moderates or strengthens the effect of GRC on financial performance. These results indicate that disclosure of environmental costs and GRC can improve a company's financial performance, with company size as a moderating variable.
The Effect of Good Corporate Governance and Board Gender Diversity on Firm Value with Earnings Management as a Moderating Variable Sukma Wati, Ni Made Erika; Sri Werastuti, Desak Nyoman; Sinarwati, Ni Kadek
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.v6i6.5723

Abstract

This study examines the influence of Good Corporate Governance (GCG) and Boards Gender Diversity on firm value, with earnings management serving as a moderating variable. Inconsistent findings in prior research have prompted a deeper investigation into how governance quality and gender diversity shape firm value across various industries. A quantitative approach was employed using secondary data obtained from financial and annual reports of companies in the Energy, Financials, Healthcare, and Technology sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample consisted of 101 companies, resulting in 303 firm-year observations. Data were analyzed using Moderated Regression Analysis (MRA) with Stata17 software. The results indicate that both GCG and Boards Gender Diversity have a positive and significant impact on firm value. Furthermore, earnings management strengthens the relationship between GCG and firm value but does not moderate the relationship between Boards Gender Diversity and firm value. These findings highlight that sound governance practices can enhance investor confidence and improve firm valuation. In contrast, gender diversity on corporate boards, while valuable for inclusivity and decision-making perspectives, does not significantly influence firm value when earnings management practices are present.
The Influence of Good Corporate Governance and Corporate Social Responsibility on Tax Avoidance with Political Connections as a Moderating Variable Indrawan, Ade Surya; Werastuti, Desak Nyoman Sri; Adiputra, I Made Pradana
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.v6i6.5941

Abstract

This study aims to examine the relationship between GCG and CSR on tax avoidance, with political connections as a moderating variable. The study employs a quantitative approach using Moderated Regression Analysis. The data were obtained from annual reports of companies selected through purposive sampling, resulting in a total of 96 observations from 16 companies over a six-year period. The findings indicate that GCG has a negative and significant effect on tax avoidance suggesting that the better the corporate governance practices the lower the likelihood of companies engaging in tax avoidance. Conversely, CSR is not proven to affect tax avoidance indicating that corporate social activities have not yet played a role in enhancing tax compliance. In addition, political connections are not able to moderate the relationship between GCG or CSR and tax avoidance, implying that closeness to political actors does not influence the effectiveness of governance practices or CSR initiatives in reducing opportunistic tax-related behaviors.
The Moderating Role of Good Corporate Governance on the Effect of ESG Risk and Dividend Policy on Stock Prices Taroyana, Gede Ery Patra; Atmadja, Anantawikrama Tungga; Sri Werastuti, Desak Nyoman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): 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.v5i6.6234

Abstract

This study aims to analyze the effect of ESG Risk and dividend policy on stock prices, with Good Corporate Governance (GCG) as a moderating variable. The research adopts a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data are obtained from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX). Using purposive sampling, the study yields 33 observations from 11 companies over a three-year period. The results indicate that stock price movements of energy sector companies during the 2022–2024 period are more strongly driven by financial fundamental factors, particularly dividend policy and the implementation of GCG. Meanwhile, ESG risk does not yet play a significant role in investors’ assessment of stocks. Furthermore, GCG is not proven to moderate the effect of ESG Risk or dividend policy on stock prices, suggesting that sustainability aspects and corporate governance have not been fully integrated into investment decision-making in the Indonesian capital market.
PENGARUH MEDIA EXPOSURE, GROWTH OPPORTUNITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR ENERGI Andriani, Ketut Dhea; Werastuti, Desak Nyoman Sri; Atmaja, I Made Dwita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/w9kr2y64

Abstract

Perubahan iklim menjadi isu global akibat meningkatnya emisi karbon, dengan sektor energi sebagai kontributor utama emisi gas rumah kaca di Indonesia. Meskipun berbagai kebijakan telah diterapkan, pengungkapan emisi karbon perusahaan masih bersifat sukarela sehingga tingkat transparansi lingkungan bervariasi. Penelitian ini bertujuan menganalisis pengaruh media exposure, growth opportunity, dan Good Corporate Governance terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan 156 observasi yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa media exposure dan Good Corporate Governance berpengaruh positif signifikan terhadap pengungkapan emisi karbon, sedangkan growth opportunity berpengaruh negatif signifikan.
Green Intellectual Capital and Competitive Advantage, and Sustainable MSMEs: Is Tri Hita Karana Important? Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga; Adiputra, I Made Pradana
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p323-341

Abstract

Research Background: Companies worldwide now face the challenge of not only generating profits but also ensuring sustainability in their business practices. Introduction / Objectives: The purpose of this study is to analyze the impact of green intellectual capital on competitive advantage with Tri Hita Karana as a moderator. Methods: The SEM-PLS analysis method was used. The sample of this study was fashion MSMEs operating in Bali. Results: This study found that green intellectual capital contributes significantly to competitive advantage. However, Tri Hita Karana only moderates the effect of green structural capital on competitive advantage. Conclusion: This finding suggests that local cultural values ​​strengthen sustainable organizational infrastructure and systems in business practices. This finding emphasizes the importance of integrating local cultural values ​​into the intellectual capital-based view theory. Corporate policies need to support sustainability to strengthen competitiveness.
Sustainability Accounting Disclosure, Firm Value, and Intellectual Capital Mechanism Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga; Adiputra, I Made Pradana; Nugraha, Kadek Mitananda Pradnya
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p299-312

Abstract

Research Background: Sustainability accounting disclosures include voluntary disclosures aimed at creating a positive perception among stakeholders. Introduction / Objectives: This study aims to determine the impact of sustainability accounting disclosure on firm value through intellectual capital. Methods: The methods used were OLS regression and bootstrapping. The study sample consisted of 34 of the strongest banks from The ASEAN Banker for the period 2018 to 2024. Results: The study found that sustainability accounting disclosure has a direct effect on firm value without going through intellectual capital. However, intellectual capital does not act as a mediator in the effect of sustainability disclosure on firm value. Sustainability accounting disclosure can influence investment decisions. Signaling theory remains relevant in explaining the role of disclosure in investor investment decisions. Intellectual capital is more important for strengthening the breadth of sustainability accounting disclosure than for intermediating information to investors. Conclusion: These results validate the relevance of signaling theory, which states that sustainability disclosure is a strategic tool for banks to demonstrate their commitment to sustainability principles. The Asian Banker believes it is important to consider sustainability disclosure as part of its assessment metrics. This will encourage banks to further enhance transparency, competitiveness, and investor trust. Furthermore, banks can demonstrate their commitment to maintaining sustainability and sound risk management.
PENGARUH VOLATILITAS PENJUALAN, ARUS KAS OPERASI, DAN TINGKAT INFLASI TERHADAP PERSISTENSI LABA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2022-2024 Yanti, Ni Kadek Anggi Riska; Werastuti, Desak Nyoman Sri; Purnamawati, I Gusti Ayu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/wgswt504

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh volatilitas penjualan, arus kas operasi, dan tingkat inflasi terhadap persistensi laba pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Penelitian ini merupakan penelitian kuantitatif asosiatif. Penentuan sampel menggunakan metode purposive sampling yang menghasilkan 40 perusahaan sampel dengan total observasi awal sebanyak 120 data amatan. Setelah melakukan prosedur data cleaning terhadap data outlier untuk memenuhi uji asumsi klasik, jumlah sampel akhir yang dianalisis adalah sebanyak 105 data amatan. Analisis data dilakukan menggunakan metode regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa volatilitas penjualan tidak memiliki pengaruh yang signifikan terhadap persistensi laba. Sebaliknya, arus kas operasi terbukti berpengaruh positif dan signifikan terhadap persistensi laba. Sementara itu, tingkat inflasi sebagai variabel makroekonomi tidak menunjukkan pengaruh yang signifikan terhadap persistensi laba. Kesimpulan dari penelitian ini mengindikasikan bahwa perusahaan pada subsektor makanan dan minuman memiliki tingkat resiliensi yang memadai sebagai industri defensif. Stabilitas laba di sektor ini lebih ditentukan oleh efisiensi internal dan fundamental arus kas riil dibandingkan dengan fluktuasi permintaan pasar yang bersifat transitori maupun gejolak inflasi.
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Alfi Madina Dewi Anak Agung Candra Pratiwi Anandya, Candra Restalini Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andayani, Putu Risma ANDRIADI, KOMANG DANDY Andriani, Ketut Dhea Anjani, Made Delia Dwi Apriani, Ni Luh Ardana, Ari Bawa Ari Bawa Ardana Ari Surya Darmawan Arta, Putu Wahyu Permana Artika, I Nyoman Aryani, Dessy Astari, Ni Putu Ayu Astiti Mustika Aulia, Komang Nada Cahyanti, Kadek Gita Sari Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Ketut Motik Diah Amara Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono, Eko Gayatri, Putu Anisa Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Hadriyani, Ni Luh Intan Hastuty, Ernany Dwi Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Dedy Suryatna I Kadek Subrata I Made Dwita Atmaja I Made Pradana Adiputra I Nyoman Jagra Sujatnika I Putu Gede Diatmika I Wayan Juliarta I Wayan, Cakra Yudha Ida Ayu Kade Pradnyawati Ihfadna Al Insani Indraswari, Putu Sri Widya Maretha Indrawan, Ade Surya IRWANSYAH Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Diana Dwiyanti Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Ayu Swardani Suci Pratiwi, Ayu Komang Budi Amanta ., Komang Budi Amanta Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Puri Arlyani Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Krisna Monica, Ni Kadek Dela Kristiani, Luh Alin Kusuma, Putu Septa Langsani, Ni Nyoman Lucy Sri Musmini Luh Alin Kristiani Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Made Yogi Astuti Maha, Arshantya Mahadewi, Gusti Ayu Putu Agung Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Murdani, Ni Wayan Ni Kadek Anggi Ariani, Anggi Ariani Ni Kadek Aprina Asriani Ni Kadek Sinarwati Ni Ketut Seniati Ni Luh Gede Erni Sulindawati Ni Made Dian Kemala Ratih Palgunadi Ni Putu Dian Primayanti Ni Wayan Rustiarini Nugraha, Gede Made Ananda Cipta Nugraha, Kadek Mitananda Pradnya Nyoman Trisna Herawati Pertiwi, Ni Pande Putu Intan Jati Pradnya, Ayu Pratiwi, Luh Putu Ratna Purna, Putu Inten Citrawati PURWANTI PURWANTI Puspita Dewi, Ida Ayu Putu Eka Putra, Gede Rama Laksana Putra, I Gusti Made Priyambhada Putri, Ni Wayan Remita Karisma Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Rahmayani, Nyoman Gita Rahmayanti, Ni Gusti Ayu Putu Putri Reza Amarta Prayoga Rianita Putri Rien Agustin Fadjarenie Riska Dwi Handayani, Kadek Rosita Dewi, Komang Bintang Rumanintya Lisaria Putri, Rumanintya Lisaria Sanjani, Made Wina Saptana saputra, ngurah paramartha mahottama saputra Septiari, Luh Putu Diah Siahaan, Antoni Sonia Pratiwi Suantari, Agnes Suardana, Komang Yudi Suartha, Putu Firda Subrata, I Kadek Sudarmanto, Eko Sudartini, Putu Voni Sudiari, Kadek Dian Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarta, Putu Agus Sukma Wati, Ni Made Erika Sulistyowati, Nur Wahyuning Suparsa, I Made Sutoto, Agung Taroyana, Gede Ery Patra Udayanti, Luh Tu Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Warasniasih, Ni Made Sindy Wati, Kadek Sri Kapunya Wibawa, I Kadek Surya Wibawa Widiasih, Ni Luh Ayu Wijaya, I GD Apri Setya Wivina Christianti Pratiwi . Yanti, Ni Kadek Anggi Riska Yasa, Gede Restu Pramana Yasrawan, Komang Tri Yunirta, Gede Adi