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All Journal Jurnal Akuntansi AKUNESA
R.A Widyanti Diah Lestari
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Economics, Econometrics & Finance

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Realize Sustainable Corporate Values: Integration of Green Accounting, Corporate Social Responsibility, and Profitability with Good Corporate Governance as A Moderation Dina Rahayu; R.A Widyanti Diah Lestari; Sumantri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
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/akunesa.v14n1.p143-154

Abstract

This research aims to figure out how using green accounting, putting corporate social responsibility (CSR) into practice, and making money affects how much a business is worth in the long run. Good corporate governance (GCG) can either increase or decrease this effect. This study starts with the idea that companies keep track of their money in old-fashioned ways, but they should be more careful and think about long-term sustainability. This study uses a method that looks at cause and effect using numbers. It gathers data from the yearly reports of manufacturing companies on the Indonesia Stock Exchange from 2019 to 2023. Businesses were chosen through a specific sampling method, and the information was examined using panel data regression with STATA 17 software. The findings from the analysis indicate that green accounting and corporate social responsibility contribute significantly to a company's worth. However, the amount of profit does not have a big impact. The research also discovered that GCG can enhance the influence of green accounting and CSR on a company's worth, but it does not increase the effect on profitability. Overall, this research emphasizes the importance of integrating environmental and social dimensions into business strategy to achieve sustainable firm value, with good corporate governance serving as an essential pillar.
Quality Drivers of Local Government Financial Reports: Examamining the Moderating Role of Information Technology in Bintan Regency Giantoro Rudiman; Chablullah Wibisono; Bambang Satriawan; R.A Widyanti Diah Lestari; Adi Budiarso
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

The assessment results of government financial statements in Indonesia remain a concern for academics, practitioners, and researchers. Although the WTP opinion is the highest rating from the Indonesian Audit Board on Local Government Financial Statements, problems persist, such as errors in presentation that do not comply with SAP, weak internal control systems (SPI), and recurring findings despite follow-up actions outlined in the TLRHP report. The achievement of WTP reflects the quality of financial reports prepared by central and regional governments, yet challenges remain in ensuring consistency and compliance. This study aims to examine the influence of SAP implementation, human resource quality, and SPIP on the quality of local government financial reports, with information technology as a moderating variable, focusing on Bintan Regency. Using a quantitative method supported by descriptive analysis and data triangulation, data were obtained through questionnaires and interviews with 140 respondents from 39 regional agencies. Smart PLS Version 4.0 software was applied for analysis. The results show that SAP, SPIP, and information technology positively and significantly affect the quality of LKPD in Bintan Regency. In contrast, human resource quality has a negative and insignificant effect. Moreover, information technology moderates the effect of SAP on LKPD quality but does not moderate the influence of human resource quality and SPIP.
Co-Authors Adi Budiarso BAMBANG SATRIAWAN Chablullah Wibisono Dina Rahayu Giantoro Rudiman Sumantri