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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Yusnaini Yusnaini
Accounting Study Program, Faculty of Economics, Sriwijaya University
Economics, Econometrics & Finance

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The Relevance of Current Accounting Standards in Measuring Intellectual Capital and Their Impact on Banking Performance Laiza Shendy Rindhyanti; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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This research intends to systematically review and synthesize the current landscape of accounting research regarding the implementation of updated accounting standards (PSAK 71/IFRS 9) and the role of Intellectual Capital (IC) in the banking sector. It explores how the shift from the incurred loss model to the Expected Credit Loss (ECL) model engages with intangible assets to affect financial outcomes and the quality of reporting. This paper examines 34 high-quality peer-reviewed articles published from 2020 to 2026 through a Systematic Literature Review (SLR) method. The dataset encompasses a variety of geographical settings, primarily emphasizing Indonesia and Europe. The analysis categorizes the literature based on theoretical frameworks, research variables, and empirical outcomes. The results indicate the implementation of PSAK 71 greatly improves the forecasting capability of financial statements but introduces substantial managerial discretion. From a Signaling Theory perspective, banks leverage IC disclosures to mitigate information asymmetry caused by the complexity of ECL. Resource-Based View (RBV) analysis reveals that Human and Structural Capital are critical for absorbing the volatility of loan loss provisions. However, Agency Theory highlights risks of opportunistic earnings management through subjective staging and forward-looking parameters. Empirical results show a predominantly positive correlation between IC efficiency and bank resilience, although the impact on net profit is often dampened by increased impairment charges. Regulators should standardize macroeconomic parameters to limit excessive managerial discretion. For bank management, investing in Artificial Intelligence (AI) and digital infrastructure (Structural Capital) is essential to ensure the technical integrity of ECL modeling and to maintain stakeholder trust. This study provides a comprehensive nexus between modern accounting standards and Intellectual Capital, offering a dual perspective on how regulatory compliance and intangible assets jointly determine the sustainability of the banking industry in a volatile economic era.
Professional Skepticism, Professional Ethics, and Ethical Sensitivity in the Detection of Auditor Fraud Fidia Sanditha; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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his study aims to explore the role and interaction between professional skepticism, professional ethics, and ethical sensitivity in enhancing auditors' ability to detect fraud. Grounded in Agency Theory and Self-Determination Theory, this research highlights the importance of mitigating information asymmetry and fostering intrinsic motivation within audit practices. Using the Systematic Literature Review (SLR) method, 25 articles indexed in Q1, Q2, and SINTA from the 2021–2025 period were synthesized, concluding that professional skepticism, professional ethics, and ethical sensitivity are three interrelated pillars that play crucial roles in fraud detection. The findings confirm that professional skepticism serves as the operational foundation, the effectiveness of which is influenced by individual factors such as personality and ethical orientation, as well as situational factors including training, communication, and audit committee support. Professional ethics, particularly those grounded in idealism, shape skeptical character and guide auditors in responding appropriately to red flags, while ethical sensitivity acts as an early warning system enabling auditors to recognize ethical issues in complex audit situations. These findings provide practical implications for regulators and audit firms to shift focus from mere procedural compliance toward strengthening auditors’ internal capacity, developing ethical character, and sharpening ethical sensitivity through continuous training programs and building an organizational culture that supports skeptical and ethical behavior to maintain public trust.
Carbon Accounting and Sustainability Reporting: A Systematic Literature Review on Sustainability Accounting Research Marliani Marliani; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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The rising global climate emergency has placed the shift to net-zero emissions as a foremost strategic concern for companies globally. This research intends to investigate thoroughly the significance of carbon accounting in enhancing the quality of sustainability reporting and its effects on corporate value utilizing a Systematic Literature Review (SLR) method. The evaluation took place through credible literature from the last thirty years, concentrating on the evolution of reporting standards, challenges in sectoral implementation, and the reactions of capital markets to carbon disclosures. The review results indicate that the implementation of carbon accounting aligned with global frameworks, such as the GHG Protocol and IFRS S2, contributes significantly to increased transparency and corporate social legitimacy. However, the study also identifies structural barriers in the form of inconsistencies in emissions measurement methodologies and a disconnect between reporting practices and long-term sustainability goals, particularly in high-emissions sectors such as automotive and energy. Furthermore, the findings suggest that carbon disclosure acts as a value protector in mitigating climate risks, although profitability remains the primary determinant in directly assessing corporate value. The study concludes that digital transformation and the convergence of reporting standards are crucial catalysts in ensuring corporate accountability. The implications of this study emphasize the need for synergy between government regulations and managerial commitment in presenting sustainability reports that are honest, measurable, and based on scientific data for the stability of the green economy in the future.
Co-Authors Fidia Sanditha Laiza Shendy Rindhyanti Marliani Marliani