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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025" : 15 Documents clear
Pengaruh Kinerja Lingkungan, Kinerja Sosial dan Mekanisme Tata Kelola Terhadap Kinerja Keuangan Pada Perusahaan Go Public di Indonesia Susanti, Elyssa; Hindasah, Lela
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19033

Abstract

This study aims to examine the impact of environmental performance, social performance, and governance mechanisms on the financial performance of publicly listed companies in Indonesia during the 2019–2023 period. Utilizing 245 firm data, the analysis was conducted using multiple linear regression with a fixed effect model approach. The findings reveal that environmental performance has a negative and significant impact on financial performance, indicating that the high costs of meeting strict environmental standards may suppress profitability. Conversely, social performance has a positive and significant impact on financial performance, demonstrating that corporate social responsibility contributes to enhanced reputation and operational efficiency. Institutional ownership negatively and significantly affects financial performance, possibly due to short-term pressures from institutional investors. In contrast, foreign ownership positively and significantly influences financial performance, reflecting benefits such as technology transfer, improved managerial expertise, and access to international markets. Meanwhile, the presence of independent commissioners does not significantly affect financial performance, which may be attributed to limited supervisory effectiveness. This study contributes to understanding the dynamics between environmental, social, and governance performance and financial performance, offering practical implications for managerial decision-making.mechanisms and improved independence in decision-making.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PEMANFAATAN TEKNOLOGI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGELOLAAN KEUANGAN SEBAGAI VARIABEL INTERVENING DI KABUPATEN PASURUAN Primardiningtyas, Filzah; Hidayat, Muhammad Taufik
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19055

Abstract

With the use of intervening factors related to regional financial management in Pasuruan Regency, this research intends to examine the effects of accountability, transparency, and technology use on the quality of financial reports. This study makes use of quantitative methods, such as descriptive analysis and a census-based sampling strategy. A total of 87 respondents from each regional apparatus operation (OPD) were included in this research, all of them were members of the finance, budget, and treasury personnel. Information gathered from surveys and processed with the use of PLS 3 software, including both outside and inner model testing. The study found that several factors influence financial report quality: accountability, transparency, and technology use all have positive and significant effects on report quality; transparency has a positive but insignificant effect on report quality; financial management has a negative but insignificant effect on report quality; and regional financial management has no control over the variables of report quality that relate to technology use, transparency, and accountability.
MINAT KERJA DI PERUSAHAAN BERORIENTASI LINGKUNGAN: PERAN PEMAHAMAN GREEN ACCOUNTING, NILAI SOSIAL, DAN LOCUS OF CONTROL Angraeni, Viska; Sahrir; Sofyan Syamsuddin
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19105

Abstract

This study aims to examine the effect of accounting students' understanding of green accounting, social values, and locus of control on their interest in pursuing careers in environmentally oriented companies. A quantitative approach was employed, utilizing a saturated sampling technique with data collected from 70 final-year accounting students at the University of Muhammadiyah Palopo through an online questionnaire using a Likert scale and analyzed with IBM SPSS version 30.0. The findings revealed that students' understanding of green accounting positively and significantly influences their interest in working in environmentally oriented companies, reflecting an increasing awareness of sustainability within the accounting profession. Social values, however, did not show a significant effect, suggesting that students prioritize pragmatic factors such as career prospects over social considerations. Conversely, locus of control demonstrated a positive and significant effect, indicating that students with a stronger internal locus of control are more inclined to pursue sustainability-driven careers. These findings highlight the need for integrating green accounting into the curriculum to enhance students’ understanding and interest in sustainability. Additionally, organizations can foster internal locus of control through tailored recruitment and professional development strategies. This study offers novel insights into the interplay of green accounting, social values, and locus of control in shaping career interests, addressing an underexplored area in accounting education
PENGARUH SISTEM PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, MORALITAS, KEPUASAN KERJA, KOMPETENSI SUMBER DAYA MANUSIA,DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN FRAUD Cancera, Radita; Trisnawati, Rina
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19501

Abstract

The purpose of this study was to determine the effect of internal control systems, whistleblowing systems, morality, job satisfaction, human resource competency, and organizational commitment on fraud prevention in village fund management at the Village Head Offices in Kebakkramat District, Karanganyar Regency. This type of research uses quantitative research. The population in this study were all village apparatus or officials who worked in the village head's office located in Kebakkramat District, Karanganyar Regency, Central Java. The sampling technique used purposive sampling technique and obtained a sample of 80 respondents. Data collection techniques with questionnaires distributed to the research sample. Data analysis techniques used multiple linear regression analysis. The results showed that internal control systems, whistleblowing systems, job satisfaction, and organizational commitment had an effect on fraud prevention. While morality and human resource competency did not affect fraud prevention
PERAN MAKRO EKONOMI DALAM MEMODERASI VARIABEL FUNDAMENTAL TERHADAP HARGA SAHAM PADA SEKTOR PERINDUSTRIAN (Studi Pada Perusahaan Sektor Perindustrian Yang Tergabung Di Bei Tahun 2020-2023) Fitria, Ainun; Endah Purnamasari, Puji
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19658

Abstract

This study aims to determine the effect of fundamental variables on stock prices. This type of research uses descriptive quantitative research with the population in the study using companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling of this study used purposive sampling technique by obtaining 116 samples, while the data collection technique used a representative sample of the population. The data analysis technique also uses multiple linear regression analysis.The conclusion from the research results explains that ROA, EPS, PER and DPR have no effect on stock prices. While inflation has an impact on stock prices.

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