Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Economics, Accounting, and Management IJEMA
I Kadek Jonh Stiawan
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance

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Implementasi SAK Entitas Privat dan Implikasinya terhadap Prosedur Audit: Perspektif Auditor I Kadek Jonh Stiawan
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 1 (2026): IJEMA - Januari 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

The implementation of SAK EP has introduced changes in the recognition, measurement, and disclosure of private entities’ financial statements, which directly affect audit practices. These changes not only influence the preparation of financial statements but also require auditors to adjust the audit procedures applied. This study aims to analyze the implementation of SAK EP from the auditor’s perspective and to examine its implications for audit risk assessment, audit planning, substantive testing, and the evaluation of internal control. The study adopts a qualitative approach using a descriptive exploratory method. Data were collected through in-depth interviews with auditors involved in private entity audit engagements, supported by documentation and a review of relevant accounting standards. The findings indicate that the implementation of SAK EP increases audit complexity, thereby encouraging a more intensive risk-based audit approach through more detailed audit planning, enhanced substantive testing, and stricter evaluation of internal control. Although it increases audit workload and audit time, these procedural adjustments contribute to improved audit quality and greater reliability of private entities’ financial statements
The Impact of ESG Disclosure on Market Reaction: Sustainability Perspective in the Banking Sector I Kadek Jonh Stiawan
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1893

Abstract

This study aims to assess the sustainability aspects of banking companies and their impact on market response. Corporate sustainability is measured through ESG disclosure, encompassing environmental, social, and governance dimensions. The study was conducted on banking companies listed on the Indonesia Stock Exchange during the 2020–2023 period, with a population of 47 companies. The sample was selected using purposive sampling, resulting in 8 companies observed over 4 years, yielding a total of 32 units of analysis. Data were collected through documentation methods from secondary sources and analyzed using multiple linear regression with the assistance of STATA software. The results indicate that ESG disclosure does not have a significant effect on market response. This condition is likely due to investors’ greater focus on financial fundamentals and macroeconomic conditions, while ESG disclosure is still perceived as a regulatory formality with limited credibility and relevance in investment decision-making.
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