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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Cerdika: Jurnal Ilmiah Indonesia
Lindrianasari Lindrianasari
Universitas Bina Nusantara
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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The Effect of IFRS 17 Implementation, Auditor Quality, Firm Performance, and Liability Measurement on the Timeliness of Financial Reporting of Insurance Companies During the Transition to IFRS 17 Nadya Aurelia Khaerani; Lindrianasari Lindrianasari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2119

Abstract

This study aims to provide empirical evidence on the effect of IFRS 17 implementation, auditor quality, firm performance, and liability measurement on the timeliness of financial reporting in Indonesian insurance companies during the transition period of IFRS 17 adoption. A quantitative panel data approach was employed using data from the annual reports of insurance companies registered with the Financial Services Authority (OJK) in 2023 -2024. The independent variables include IFRS 17 implementation (measured by a dummy variable), auditor quality (Big Four vs. non-Big Four), firm performance (measured by Return on Assets/ROA), and the accuracy of liability measurement between current and previous periods. The dependent variable is the timeliness of financial reporting. The findings are expected to contribute to financial accounting literature and insurance reporting practices under the new accounting standard.
The Effect of IFRS 17 Implementation, Auditor Quality, Firm Performance, and Liability Measurement on the Timeliness of Financial Reporting of Insurance Companies During the Transition to IFRS 17 Nadya Aurelia Khaerani; Lindrianasari Lindrianasari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2119

Abstract

This study aims to provide empirical evidence on the effect of IFRS 17 implementation, auditor quality, firm performance, and liability measurement on the timeliness of financial reporting in Indonesian insurance companies during the transition period of IFRS 17 adoption. A quantitative panel data approach was employed using data from the annual reports of insurance companies registered with the Financial Services Authority (OJK) in 2023 -2024. The independent variables include IFRS 17 implementation (measured by a dummy variable), auditor quality (Big Four vs. non-Big Four), firm performance (measured by Return on Assets/ROA), and the accuracy of liability measurement between current and previous periods. The dependent variable is the timeliness of financial reporting. The findings are expected to contribute to financial accounting literature and insurance reporting practices under the new accounting standard.
Pemberlakuan Pajak Karbon pada Sektor Energi di Indonesia dalam Mendukung Pengembangan Ekonomi Hijau dan Pemenuhan Astacita Steve Andersen; Winston Soo; Zilsen Hosea; Lindrianasari Lindrianasari
Cerdika: Jurnal Ilmiah Indonesia Vol. 6 No. 8 (2026): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v6i8.3592

Abstract

Penelitian ini bertujuan menganalisis dampak penerapan pajak karbon pada perusahaan sektor energi di Indonesia serta kontribusinya terhadap pengembangan ekonomi hijau dan pemenuhan AstaCita. Pendekatan kuantitatif deskriptif digunakan dengan data sekunder dari laporan keberlanjutan dan laporan tahunan 80 entitas (38 PLTU dan 42 perusahaan energi non-PLTU) periode 2023–2025. Tarif pajak karbon sebesar Rp30.000 per ton CO?. Hasil penelitian menunjukkan total emisi sektor energi mencapai 231,6 juta ton CO? pada tahun 2024 dengan potensi penerimaan pajak karbon Rp6,95 triliun. Sektor semen menanggung beban tertinggi (11–13% dari laba bersih). Analisis elastisitas memproyeksikan penurunan emisi 2,2% dalam jangka pendek. Kebijakan ini efektif secara biaya dengan nilai USD 5 per ton CO? dan mendukung seluruh delapan misi AstaCita, terutama ketahanan energi dan keadilan ekologis. Penelitian ini menyimpulkan bahwa pajak karbon bukan sekadar beban fiskal, melainkan instrumen strategis transisi hijau dan pembangunan nasional.
Co-Authors Nadya Aurelia Khaerani Steve Andersen Winston Soo Zilsen Hosea