JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

Full Issue, Vol. 13, No. 2, Oktober 2025

dedy prasetyo kadji — 2025-12-08

Jurnal Akuntansi: Transparansi dan Akuntabilitas

MODEL KONSEPTUAL INTEGRASI AKUNTANSI LINGKUNGAN KE DALAM PELAPORAN KEUANGAN: IMPLIKASI BAGI AKUNTABILITAS DAN PRAKTIK AKUNTANSI MODERN

Novising Dewi Astuti — 2025-12-06

This research aims to develop a conceptual model for integrating environmental accounting into financial reporting as an effort to strengthen accountability and promote sustainable accounting practices. Environmental accounting is seen as a strategic instrument capable of connecting the economic and ecological dimensions within the context of modern organisational reporting. Through a qualitative approach based on theoretical review and analysis of current literature, this research examines the development of environmental accounting thought and implementation across various sectors, and identifies the remaining obstacles in its integration process. The study results indicate that the implementation of environmental accounting in financial reporting is not yet optimal due to limitations in reporting standards, low understanding of sustainability issues among accounting practitioners, and the absence of binding regulations. Nevertheless, integrating environmental information into financial reporting has proven to enhance transparency, strengthen public accountability, and broaden companies' social legitimacy. The proposed conceptual model positions accountants as agents of change who play an active role in connecting the economic, social, and environmental dimensions through an integrated reporting system. Theoretically, this research enriches the traditional financial reporting paradigm towards sustainability reporting, while practically providing direction for the development of policies and the competence of the accounting profession in supporting more environmentally responsible governance.

PENGARUH KAPITALISASI PASAR, PERTUMBUHAN PENJUALAN, RISIKO BISNIS TERHADAP RETURN SAHAM

Maria Immaculata Bahantwelu — 2025-12-06

Stock return is the ratio of returns, which can be in the form of profit or loss, received by investors as a result of their investment in a particular company. The purpose of this study is to determine the impact of market capitalization, sales growth, and business risk on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used in this study is quantitative. The population in this study consisted of 50 companies, while a sample of 17 companies was taken using a purposive sampling technique. Data regarding financial statements were taken from www.idx.co.id and analyzed using SPSS version 22. From the results of the study, it can be concluded that: 1) market capitalization has a significant influence on stock returns, 2) sales growth also has a significant impact on stock returns, 3) business risk has a significant effect on stock returns, and 4) market capitalization, sales growth, and business risk simultaneously influence stock returns.

ANALISIS ILUSI FISKAL DI PROVINSI NTT

Rafael U.L. Sobang — 2025-12-06

This study aims to analyze the existence of the fiscal illusion phenomenon in East Nusa Tenggara Province (NTT) and to examine the effect of transfer funds and local revenue (Pendapatan Asli Daerah or PAD) on regional expenditure. The research employs a quantitative descriptive method using secondary data from 22 regencies/cities in NTT for the period of 2020–2024. The analysis is conducted using panel data regression with the Fixed Effect Model (FEM) approach. The results show that the General Allocation Fund (DAU) has a significant negative effect on regional expenditure, indicating the presence of fiscal illusion—a condition where an increase in central government transfers is not followed by an increase in productive spending. Conversely, Local Revenue (PAD) and Revenue Sharing Funds (DBH) have a significant positive effect on regional expenditure, while the Special Allocation Fund (DAK) and Regional Loans have no significant effect. These findings indicate that the fiscal structure of NTT remains characterized by a high level of dependency on central government transfers, reflecting that regional fiscal independence has not been fully achieved.

PENERAPAN TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN PENCAIRAN DANA MUAT DI PT YUDHISTIRA PERKASA ABADI

Nabila Dwi Putri — 2025-12-06

This study examines the implementation of transparency and accountability principles in the management of loading fund disbursement at PT Yudhistira Perkasa Abadi. The objective of the research is to analyze how transparency and accountability are applied in the company’s financial disbursement procedures. The study uses a descriptive qualitative method, with data collected through observation and interviews. The findings reveal that transparency is implemented through open access to information, systematic documentation, and the involvement of multiple parties in the verification and authorization process. Meanwhile, accountability is demonstrated through clear divisions of responsibility, the use of official documents such as vouchers and Disbursement Notes (NPD), and orderly transaction recording. The loading fund disbursement mechanism in place supports a professional, organized, and trustworthy financial management practice.

PERAN KEBIJAKAN DIVIDEN SEBAGAI MEDIATOR DALAM HUBUNGAN PROFITABILITAS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA SEKTOR PERBANKAN

Apri Alson Sanu — 2025-12-06

This study analyzes the effect of profitability and liquidity on stock returns, with dividend policy as a mediating variable in banking companies listed on the IDX for 2021-2023. Profitability is measured by ROA and ROE, liquidity by CR, dividend policy by DPR, and stock returns based on price changes. The study applies linear regression analysis and Sobel mediation test, using secondary data from 15 companies selected through purposive sampling, resulting in 45 observations. The findings indicate that ROE positively affects dividend policy, while ROA has no significant impact. Liquidity negatively affects dividend policy, suggesting that firms with high liquidity tend to retain earnings. ROE positively influences stock returns, while ROA has a negative impact. Liquidity and dividend policy do not significantly affect stock returns. Dividend policy does not mediate the effect of ROA and ROE on stock returns but significantly mediates the relationship between liquidity and stock returns. This study suggests that investors prioritize equity-based profitability, while management should balance liquidity and dividend policies to maintain company attractiveness

AUDIT CHALLENGES IN THE ERA OF INFLATION AND EXCHANGE RATE FLUCTUATIONS IN MULTINATIONAL COMPANIES

Yemima Eka Christi Windya — 2025-12-06

Auditing in the context of inflation and exchange rate fluctuations faces significant challenges. High inflation can alter the value of assets and liabilities, impacting the accuracy of financial statements. Exchange rate volatility also adds complexity, particularly for companies operating in international markets. Inflation accounting and foreign currency translation become crucial to ensure that financial reports reflect the true economic condition. This study aims to analyze the challenges faced by auditors in an unstable economic environment and to explore methods that can be utilized to enhance the accuracy and relevance of financial statements.

DETERMINASI KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA

Kadek Apriada — 2025-12-08

This research aims to determine the factors that influence the timeliness of publication of financial reports in manufacturing companies registered with PT. Indonesia stock exchange. The independent variables in this research include profitability, auditor quality, company size, leverage, managerial ownership. The sample in this research wa 105 samples, which were studied for 3 years. This company was determined using the purposive sampling method. The type of data used is secondary data. The analysis technique used is logistic regression. The research results show that the independent variable profitability has a positive effect on the timeliness of the publication of financial reports, the variables auditor quality, company size, leverage, and managerial ownership have a negative effect on the timeliness of the publication of financial reports.