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p-Index From 2021 - 2026
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All Journal JIA (Jurnal Ilmiah Akuntansi)
Ni Ketut Rasmini
Accounting Department, Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Determinants and Measurements of Sustainability Reporting Quality: A Systematic Literature Review Yusli Mariadi; Ni Luh Putu Wiagustini; Ni Ketut Rasmini; I Gusti Ayu Nyoman Budiasih
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.101000

Abstract

Sustainability Reporting Quality (SRQ) has emerged as a critical aspect of corporate accountability in the context of the worldwide implementation of sustainability disclosure standards, including the Global Reporting Initiative (GRI), ISSB, and IFRS Sustainability Disclosure Standards. This study does a systematic literature review (SLR) of 33 empirical publications published from 2013 to 2023 to consolidate knowledge regarding the factors and assessment methodologies of SRQ. The research finds four main factors that affect the situation: corporate governance, stakeholder involvement, board diversity, and demands from outside institutions. Governance procedures and stakeholder participation typically improve SRQ, although data on board diversity is still uneven and sometimes shows only symbolic compliance. External factors, like rules set by the government, industry standards, and best practices for assurance, also affect the quality of disclosures, especially in diverse institutional settings. The review shows that SRQ assessment methods are very different from each other. Some use GRI-based content analysis and score indices, while others use qualitative evaluations. This makes it hard to compare and validate studies. To tackle this fragmentation, the article proposes the creation of a unified and validated SRQ measurement system that integrates contemporary global sustainability criteria. This work enhances theory and practice by elucidating the multidimensional structure of SRQ, pinpointing methodological deficiencies, and offering guidance for future research centered on digital reporting, stakeholder trust, and regulatory harmonization.
The Effect of Love of Money, Individual Morality, and Information Asymmetry on Fraud with Religiosity as A Moderating Variable Putu Novi Anesya Dewi A.; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi; Ni Ketut Rasmini
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.77206

Abstract

This study examines the effects of love of money, individual morality, and information asymmetry on fraud tendencies and investigates the moderating role of religiosity in these relationships. The study focuses on Village-Owned Enterprises in Karangasem Regency, Indonesia. Data were collected through questionnaires administered to 216 directors, secretaries, and treasurers from 72 Village-Owned Enterprises and analyzed using partial least squares structural equation modeling. The results show that love of money and information asymmetry are positively associated with fraud tendencies, whereas individual morality is negatively associated with fraud tendencies. Religiosity weakens the positive effects of love of money and information asymmetry on fraud tendencies and strengthens the negative effect of individual morality. These findings extend the fraud hexagon theory and the theory of planned behavior by demonstrating that religiosity functions as a contingency factor that shapes how individual dispositions and organizational information conditions are associated with fraud tendencies. The study also highlights the importance of combining internal control improvements with ethical and religious value reinforcement in the governance of Village-Owned Enterprises.
Co-Authors I Gusti Ayu Nyoman Budiasih Ni Luh Putu Wiagustini Ni Made Dwi Ratnadi Ni Putu Sri Harta Mimba Putu Novi Anesya Dewi A. Yusli Mariadi