Article Per Year (5 Year)
p-Index From 2021 - 2026
1.288
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Ekonomika The Indonesian Journal of Accounting Research Riset Akuntansi dan Keuangan Indonesia
Barokah, Zuni
Universitas Gadjah Mada
Economics, Econometrics & Finance

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Is The Indonesian Market React to The Sukuk Issuance Announcement? Muhammad Qomaruddin Ridwan; Zuni Barokah
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17322

Abstract

This study examines market reaction following the announcement of Sukuk issuance by listed companies in the Indonesia Stock Exchange between 2013 and 2017. There were twenty-three Sukuk publishing announcements during this period. Our findings indicate that there are two events that have abnormal returns on the day around the announcement of Sukuk issuance, but overall there are no abnormal returns. There was no change in trading volume on the days before and after the announcement of the Sukuk issuance both as a whole event and each event. Lastly, we can not find any significant association between the type of Sukuk (i.e., ijarah) and the cumulative abnormal returns. This study examines market reaction following the announcement of sukuk issuance by listed companies in the Indonesia Stock Exchange between 2013 and 2017. T here were twenty-three sukuk publishing announcements during this period. Our findings indicate that there are two events that have abnormal returns on the day around the announcement of sukuk issuance, but overall there are no abnormal returns. There was no change in trading volume on the days before and after the announcement of the sukuk issuance both as a whole event and each event. Lastly, we can not find any significant association between the type of sukuk (i.e., ijarah) and the cumulative abnormal returns. 
Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia Septiani Wulandari; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.676

Abstract

This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019. Using multiple regression analysis methods, the study found that companies have shorter ARL if they have an audit committee with members with financial expertise or are audited by auditors with industry specialization. These findings indicate that companies with an audit committee with financial expertise or those audited by auditors with industry specialization produce a shorter audit process. However, this research did not find evidence of the influence of the audit committee size, the number of audit committee meetings, and the reputation of independent auditors on ARL
Cross-Border Related Party Sales, Tax Avoidance, and Tunneling: Regulatory Impacts on Indonesian Manufacturing Companies Barokah, Zuni; Nindya Sari, Nurma
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.801

Abstract

This study investigates the influence of a company's tax avoidance on the firms’ related-party transactions. Specifically, it focuses on the specific types of related-party transactions, i.e., related-party sales with foreign affiliates (the cross-border sales of related-party transactions: CB-RPT) and related-party other receivables (RPOR). We further investigate whether the introduction of government regulation concerning transfer pricing “TP Documentation” affects firms’ CB-RPT practices by comparing the results between the pre-and post-period of regulation, i.e., 2012 – 2016 and 2017-2019, respectively. We conducted multiple regression analyses on the manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019. Our findings show that tax avoidance has a positive and significant association with both CB-RPT and RPOR in the period preceding the regulation (i.e., 2012-2016), suggesting that companies use the transactions to fulfill tax avoidance strategy and tunnel out the additional resources to their related parties. However, we find no significant impacts of tax avoidance on both CB-RPT and RPOR in the post-period (2017-2019), indicating that companies seem to change their strategy in utilizing transfer pricing for tax avoidance purposes following the enactment of the new regulation.
Board Diversity and Environmental Disclosures: A Study of Indonesian Listed Companies Rashid, Maryam Agustine Huwaidah; Barokah, Zuni
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.719

Abstract

This research examines whether the diversity of boards of commissioners and boards of directors affects environmental disclosures. We include all non-financial firms listed on the Indonesian Stock Exchange during 2018-2020 and use the generalized least square (GLS) model. Our findings show that the diversity of age and ethnicity of both the board of commissioners and the board of directors positively influences environmental disclosures. Further, while boards of directors' gender diversity positively affects environmental disclosure, there is no support for the impact of boards of commissioners on the disclosures. Lastly, there is no empirical support for the influence of directors' or commissioners' nationality on the companies' environmental disclosures. The findings highlight the importance of promoting board diversity on both boards of commissioners and directors.
IS THE INDONESIAN MARKET REACT TO THE SUKUK ISSUANCE ANNOUNCEMENT ? Ridwan, Muhammad Qomaruddin; Barokah, Zuni
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17322

Abstract

This study aims to examine the market reaction following the announcement of sukuk issuance by companies listed on the Indonesia Stock Exchange between 2013 and 2017. During this period, there were 23 sukuk publishing announcements as samples for this study. Although two events led to the issuance of sukuk, there have been no unusual returns overall. There was no change in trading volume on the day before and after the announcement of the sukuk issuance, both as a whole and for each event. To that end, we cannot find any significant association between the type of sukuk (i.e., ijarah) and the not related to cumulative abnormal returns.
From family control to female leadership: Enhancing anti-corruption transparency in Indonesian corporations Barokah, Zuni
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25441

Abstract

Research aims: This study explores how family ownership and board diversity, particularly the presence of female directors, influence the extent of anti-corruption disclosures among the largest publicly listed companies in Indonesia and whether female board members affect the impact of family on the disclosures. Grounded in agency theory, the research posits that family ownership limits the transparency of anti-corruption disclosures. Additionally, drawing on upper-echelon theory, it is hypothesized that female directors promote more transparent anti-corruption reporting, thereby mitigating the negative impact of family ownership.Design/Methodology/Approach: This study analyzed a dataset of 443 firm-year observations from Indonesian non-financial companies between 2018 and 2023 and employed an OLS regression model that controls industry effects and uses robust standard errors.Research findings: The results reveal that family ownership is associated with lower levels of anti-corruption disclosure transparency. However, the presence of female directors on boards increases the level of anti-corruption disclosures, helping to counteract this negative effect and enhance transparency. Theoretical contribution/ Originality: This study contributes to the literature on anti-corruption disclosures and offers valuable insights into the governance implications of family ownership and gender diversity on corporate boards.Practitioner/Policy implication: The findings highlight the importance of promoting gender diversity within corporate leadership, as it can play a crucial role in improving governance quality, particularly in the area of anti-corruption disclosures.Research limitation/Implication: The study did not have many alternative family firm measurements because of the limited data in Indonesia. Family firm data is difficult to trace.
Good for the Wallet - Good for the Planet: Do Environmental and Financial Performance Lead to Climate-related Disclosure of Asia-Pacific Companies? Agustin, Apia Dewi; Sholihin, Mahfud; Barokah, Zuni
The Indonesian Journal of Accounting Research Vol 28, No 3 (2025): IJAR September 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.896

Abstract

This study investigates the relationship between corporate environmental performance and climate-related disclosure, and whether financial performance mediates that relationship, based on signalling theory and legitimacy theory. The analysis was based on 5,258 firm-year observations from non-financial companies in the Asia-Pacific region that participated in the Carbon Disclosure Project (CDP) climate change disclosure survey during 2016–2023. The findings indicate that company’s environmental performance positively affects the level of climate-related disclosures. Further analysis reveals that the effect of environmental performance on climate-related disclosures is mediated by the company’s financial performance.
Co-Authors Agustin, Apia Dewi Bayu Setyawan Suprayogi Birowo Yasbie Dewi Melinda Khoiriawati, Novi Mahfud Sholihin Muhammad Qomaruddin Ridwan Nindya Sari, Nurma Novi Khoiriawati Nurfatimah, Siti Nuke Nyoman Ardhianta Putera Rashid, Maryam Agustine Huwaidah Rintan Nuzul Ainy Ristiani Puji Lestari Septiani Wulandari