https://publikasi.dinus.ac.id/jaka <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> en-US adilla@dsn.dinus.ac.id (Adilla Kustya Ulfa, SE., MM.) alam.firmansyah@adm.dinus.ac.id (Alam Ekafirmasyah, SKom.) Fri, 24 Apr 2026 00:00:00 +0000 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 https://publikasi.dinus.ac.id/jaka/article/view/15837 <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> Sri Retnoningsih, Sekar Dian Pramesti Suryo, Wulandari Syarifatul Ulya, Retdating Retnowati Copyright (c) 2026 JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) https://creativecommons.org/licenses/by-sa/4.0 https://publikasi.dinus.ac.id/jaka/article/view/15837 Fri, 24 Apr 2026 00:00:00 +0000