Jurnal Kajian Akuntansi dan Auditing

PENGARUH GREEN ACCOUNTING DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN

RASMON RASMON, Wulan Dari, M. Riski Raihan, Natasya Pitria — Wed, 03 Dec 2025 00:00:00 +0000

Company value is a benchmark for stakeholders in assessing and measuring the success of a company. This study aims to examine the impact of green accounting implementation and the influence of tax risk on company value. The research method uses secondary data with a quantitative approach on companies in the energy sub-sector listed on the Indonesia’Stock Exchange’for the period 2022–2024. The sample used in this study consisted of 22 companies’selected using’purposive sampling. The data analysis process was carried out through classical assumption testing and hypothesis testing using panel data regression methods assisted by Eviews software version 13. The results of the study found that environmental performance has a significant positive effect on company value. Companies that are committed to environmental concerns in their performance have a good image among stakeholders. On the other hand, the environmental cost variable has no effect on company value. Environmental costs are not always statistically significant, but they remain important in strengthening the foundations of sustainability and company value. Furthermore, tax risk also has no effect on company value. Increased tax risk causes management to implement aggressive tax strategies, so this condition does not influence investor decisions. This research expands the literature on corporate value in green accounting through two mechanisms: environmental performance and environmental costs. It also provides input for companies to promote optimal environmental performance to create corporate value based on environmental awareness.

PROFITABILITAS SEBAGAI MEDIATOR DALAM PENGARUH DIVERSITY DAN INCLUSION TERHADAP NILAI PERUSAHAAN DI INDONESIA

Fauzan Attamimi, Siti Sundari — Mon, 17 Nov 2025 00:00:00 +0000

This study aims to analyze the impact of diversity, inclusion, and profitability on firm value and the role of profitability as a mediator in companies in the basic materials sector. This study applies a quantitative approach. The data used are secondary data obtained from the company's annual report and sustainability report. The data were analyzed using SPSS software through a series of analytical methods such as descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The findings of this study indicate that diversity and inclusion have an influence on firm value and profitability. Furthermore, profitability is proven to significantly impact firm value, but cannot act as a mediator in the relationship between diversity and inclusion on firm value. These findings indicate that diversity and inclusion practices not only have a direct impact on firm value but also strengthen the company's profitability performance. This study enriches the literature on the role of diversity and inclusion in the context of firm value and provides the latest empirical evidence in the material-based industrial sector. These results emphasize the importance of managing diversity and inclusion as a long-term strategy to increase organizational trust and stability.

PENGARUH BUDAYA ORGANISASI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI APARATUR DESA TERHADAP KINERJA PENGELOLAAN DANA DESA

Andita Sulistyowati, Anindita Elladevi — Wed, 03 Dec 2025 00:00:00 +0000

This study aims to analyze the influence of organizational culture, internal control systems, and the competence of village officials on the performance of village fund management in Candiroto District, Temanggung Regency. The background of this research stems from ongoing issues in village fund management, such as vulnerability to misuse, low accountability, and suboptimal program implementation. A quantitative approach was employed, involving 68 village officials selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that all three independent variables—organizational culture, internal control systems, and the competence of village officials—have a positive and significant effect on village fund management performance. An ingrained work culture, robust supervision systems, and competent human resources collectively enhance the effectiveness, efficiency, and transparency of village fund management. These findings provide important implications for policymakers in formulating strategies to improve sustainable village financial governance.