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All Journal Jurnal Akuntansi AKUNESA Journal of Innovative and Creativity
Dewi Murdiawati
Universitas Hayam Wuruk
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Kompetensi Individu Akuntan Pendidik Terhadap Kinerja Penelitian Akuntan Pendidik di Surabaya dengan Psychological Capital sebagai Variabel Moderasi Fitriyah Kusuma Devi; Dewi Murdiawati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4635

Abstract

Purpose-Tujuan dari penelitian ini adalah mengetahui pengaruh kompetensi individu terhadap kinerja penelitian serta pengaruh dari psychological capital dalam memoderasi pengaruh kompetensi individu terhadap kinerja penelitian akuntan pendidik di Surabaya. Design/methodology/approach- Survey penelitian dilakukan terhadap akuntan pendidik baik yang berasal dari perguruan tinggi negeri dan swasta di Surabaya dengan jumlah 153 kuisioner yang terkumpul. Jenis penelitian ini adalah kuantitatif dimana data yang terkumpul diolah dengan menggunakan alat uji statistik structural equation model (SEM). Findings-Dua hipotesis dalam penelitian ini didukung dimana hasil penelitian menemukan bahwa kompetensi individu berpengaruh terhadap kinerja penelitian akuntan pendidik di Surabaya dan psychological capital memoderasi pengaruh kompetensi individu berpengaruh terhadap kinerja penelitian akuntan pendidik di Surabaya. Originality/value-Originalitas penelitian ini adalah jumlah sampel dalam penelitian ini menggunakan akuntan pendidik yang berasal dari perguruan tinggi dan swasta di Surabaya. Penelitian ini juga menambahkan variabel psychological capital sebagai variabel moderasi dan alat uji yang digunakan dalam penelitian ini menggunakan structural equation model (SEM).
The Impact of Green Accounting, Independent Commissioners, Environmental Performance, and Firm Size on Financial Performance: Evidence from Indonesia’s Energy and Basic Materials Sector Dwi Hidayatul Khamaliya; Rezza Arlinda Sarwendhi; Agustina Ratna Dwiati; Diyah Pujiati; Dewi Murdiawati
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
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.v14n03.p317-330

Abstract

This study aims to determine the effect of green accounting, an independent board of commissioners, environmental performance, and company size on financial performance. This research employs quantitative methods and utilizes secondary data obtained from the annual reports and sustainability reports of raw materials and energy companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The sample was selected using a purposive sampling method, resulting in 82 samples. Th The novelty in the research is the calculation of green accounting which involves the environmental costs incurred by the company in maintaining the ecosystem and its relation to profit. The results indicate that green accounting and an independent board of commissioners have no effect on financial performance. Meanwhile, environmental performance and company size do influence financial performance. Green accounting, an independent board of commissioners, environmental performance, and company size simultaneously influence financial performance. This research is expected to improve companies' long-term financial performance, attract investors concerned with environmental and social issues, and enhance their reputation among stakeholders. With this research, it is expected to contribute ideas and enrich the literature in the field of corporate finance in research on the influence of green accounting, corporate governance, environmental performance, and company size. In addition, this study is also expected to serve as a reference for future research, so that it can be further developed and refined to enrich the literature in the fields of accounting, finance, and corporate sustainability.
Co-Authors Agustina Ratna Dwiati Diyah Pujiati Dwi Hidayatul Khamaliya Fitriyah Kusuma Devi Rezza Arlinda Sarwendhi