https://publikasi.dinus.ac.id/jaka/issue/feed 2026-04-24T00:00:00+00:00 Adilla Kustya Ulfa, SE., MM. adilla@dsn.dinus.ac.id Open Journal Systems <p>JAKA (Jurnal Akuntansi, Keuangan dan Auditing) is an electronic scholarly open access journal managed and published biannually (released in April and October) by the Department of Accounting, Faculty of Economics and Business, Universitas Dian Nuswantoro, Indonesia. JAKA is dedicated to providing significant contributions to the literature on accounting, finance, and auditing and their impacts on policy, practice and society.</p> <p>JAKA cordially invite submissions from academics, practitioners, researchers, regulators, students, and other stakeholders interested in advancing the accounting, finance, and auditing practises and welcomes a diverse array of topics within:</p> <p style="text-align: justify;">1. Financial Accounting<br />2. Management Accounting<br />3. Accounting Information System<br />4. Auditing<br />5. Corporate Governance<br />6. Behavioral Accounting<br />7. Professional Accounting Ethics<br />8. Public Sector Accounting<br />9. Accounting Education <br />10. Islamic Accounting<br />11. Capital Market<br />12. Ethics and Professionalism of Accountant<br />13. Corporate Social Responsibility</p> https://publikasi.dinus.ac.id/jaka/article/view/15837 2026-04-02T03:39:13+00:00 Sri Retnoningsih sri_retnoningsih@unwahas.ac.id Sekar Dian Pramesti Suryo sekardianps03@gmail.com Wulandari Syarifatul Ulya wulandarisyarifatul4@gmail.com Retdating Retnowati datingretdating@gmail.com

<p><strong><em>ABSTRACT </em></strong></p> <p><em>This study aims to analyze the effect of Earnings Management, Environmental, Social, and Governance (ESG), and Digital Transformation on the Earnings Response Coefficient (ERC) in telecommunications companies listed on the Indonesia Stock Exchange for the period 2020–2024. Using a quantitative method with Partial Least Squares (PLS) analysis, this study consists of 51 companies selected purposively. The results show that Earnings Management has a significant negative effect on ERC, while ESG and Digital Transformation have a significant positive effect. The R² value of 0.62 indicates that the model has a strong power over ERC variation. These findings confirm that sustainability practices and digitalization strengthen the credibility of financial reports and investor confidence, whereas earnings management reduces the quality of earnings information. The implications for accounting education are the need to strengthen he reporting ethics curriculum, integrate ESG, sustainability accounting, and develop digital competencies hat support transparency. Thus, accounting education must produce accountants who are not only technically proficient, but also committed to ethics, sustainability, and responsible governance</em></p>

2026-04-24T00:00:00+00:00 Copyright (c) 2026 JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) https://publikasi.dinus.ac.id/jaka/article/view/15276 2026-03-31T00:17:20+00:00 Yuniep Mujati Suaidah yuniepedu@gmail.com Marhaendra Kusuma marhaenis83@gmail.com

<p><em>Research so far has still provided inconsistent results on the role of profitability moderation in the influence of sustainability performance, green innovation and eco-efficiency on firm value, and does not involve comprehensive profit and attributable profit in the profitability formulation, even though the meaning of profit has shifted since the implementation of fair value accounting and entity theory in financial reporting. The purpose of this study is to test the role of profitability moderation, which is formulated with comprehensive profit and attributable profit, in the influence of sustainability performance, green innovation and eco-efficiency on firm value. The research sample was 141 companies listed on the Indonesia Stock Exchange 2019 - 2023 with 553 observation data. Hypothesis testing with Moderation Regression Analysis. The results of the study indicate that profitability based on comprehensive profit and attributable profit strengthens the influence of sustainability performance, green innovation, and eco-efficiency on firm value. The originality of this study is testing the role of profitability moderation based on comprehensive profit and attributable profit in the influence of sustainability performance, green innovation and eco-efficiency on firm value</em></p> <p><em>&nbsp;</em></p>

2026-04-27T00:00:00+00:00 Copyright (c) 2026 JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)