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All Journal JAM : Jurnal Aplikasi Manajemen Journal of Economic, Bussines and Accounting (COSTING) Procuratio : Jurnal Ilmiah Manajemen Journal of Applied Engineering and Technological Science (JAETS) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Munaddhomah: Jurnal Manajemen Pendidikan Islam Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan Islam Jurnal Penelitian Pendidikan Indonesia International Journal of Information System and Innovation Management Research in Accounting Journal
Purwati, Astri Ayu
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Research in Accounting Journal

 1 
Public Accountants’ Ethical Perceptions in Dealing with Client Pressure: A Qualitative Study of Accounting Firms Shanum, Arsyila Luthfia; Purwati, Astri Ayu; Deli, Mazzlida Mat
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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Abstract

This study explores the ethical perceptions of public accountants in Jakarta when facing client pressures, employing a qualitative phenomenological approach. Through in-depth interviews with licensed auditors from mid-sized and large accounting firms, the research identifies common ethical dilemmas, decision-making processes, and the influence of organizational and cultural factors. Findings reveal that auditors frequently encounter pressures to overlook discrepancies or adjust financial statements, leading to conflicts between professional ethics and client satisfaction. The study highlights the role of firm culture, time budget pressures, and individual values in shaping ethical behavior. Strategies such as adherence to ethical guidelines, client communication, and seeking guidance from superiors were noted as key to maintaining integrity. The research underscores the need for robust ethical frameworks and continuous training to support auditors in navigating ethical challenges effectively.
The Influence of Tax, Institutional Ownership, and Profitability on Dividend Policy Akhdan, Akhdan; Abdullah, Siti Intan Nurdiana Wong; Purwati, Astri Ayu
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7650

Abstract

This study investigates the impact of profitability, institutional ownership, and dividend policy on the firm value of Indonesian companies listed on the Indonesia Stock Exchange (IDX). Using a sample of companies from the manufacturing sector, the research examines how these financial variables influence the market value of firms. The study also explores the moderating role of tax planning and the relationship between dividend policies and firm profitability. The results indicate that profitability and institutional ownership have a significant positive effect on firm value, while dividend policy plays a crucial moderating role in enhancing firm value. Tax planning is also found to have a positive moderating effect on the relationship between profitability and firm value. These findings highlight the importance of maintaining a balance between profit distribution and retaining earnings for corporate growth. The study contributes to the broader understanding of corporate finance strategies, especially in emerging markets like Indonesia.
Corporate Governance Mechanisms and Financial Performance: The Moderating Role of Firm Size in Manufacturing Firms Listed on the Indonesia Stock Exchange Putri, Septia Aldina; Purwati, Astri Ayu; Rizki, Muhammad
Research in Accounting Journal (RAJ) Vol. 6 No. 1 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i1.10455

Abstract

This study investigates the relationship between corporate governance mechanisms, firm size, and financial performance of manufacturing firms listed on the Indonesia Stock Exchange. Drawing upon agency theory and resource-based perspectives, this research examines how board size, the proportion of independent commissioners, and audit committee size influence financial performance, while also considering firm size as a key organizational characteristic. This study employs a quantitative explanatory design using secondary data obtained from annual reports of manufacturing companies over the 2019–2023 period. Panel data regression analysis is applied to test the proposed hypotheses. The findings indicate that corporate governance mechanisms significantly affect financial performance. Specifically, the proportion of independent commissioners and audit committee size show a positive and significant relationship with return on assets (ROA), suggesting that stronger monitoring mechanisms enhance financial outcomes. Firm size also demonstrates a significant positive effect on financial performance, implying that larger firms benefit from economies of scale and better access to resources. These results confirm the governance–performance nexus in an emerging market context. This study contributes to the corporate governance literature by providing recent empirical evidence from Indonesia and highlighting the importance of governance structure and firm characteristics in improving financial performance. The findings offer practical implications for regulators, investors, and corporate managers in strengthening governance practices to achieve sustainable financial performance.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Achmad Tavip Junaedi Ahmad, Shukri Akhdan, Akhdan Ansharullah Ansharullah Bianca, Kimberly Christa Bracken, Paul Brillyandra, Fradini Cutan, Michael Deli, Mazzlida Mat Desnelita, Yenny Enjelika, Putri Fadhil, Muflihul Fadhillah, Maisya Fadrul, Fadrul Flejterski, Stanislaw frengky, frengky Ginting, Yanti Mayasari Gustientiedina Hamzah Hamzah Hamzah, Muhammad Luthfi Hamzah, Muhammd Luthfi Hamzah, Zulfadl Hamzah, Zulfadli Hanafiah, Anggi Harifon, Nanda Irwan Irwan Isnaidi, Isnaidi Jusmarni, Jusmarni Komardi, Dadi Kurniawan, Eka Kurniawan, Hendrya Kurniawan, Johan Lasri, Lof Layla Hafni Liem, Nicholas Liem, Yuriana Löfstedt, Ragnar M. Fahli Zatrahadi Mery, Silvia Miftah Syarif, Miftah Mimelientesa Irman Monalisa Monalisa Muhammad Arif Muhammad Firmansyah Muhammad Rizki Mukhlis Mukhlis Mutia, Tika Najima, Najima Noor, Murniati Nuraini, Putri Octafilia, Yusnita Oscardo, Jason Prabudi, Anton Putri, Septia Aldina Rahman, Sarli Rahmat, Zetri Rauf, Ummu Ajirah Abdul Richardo, Richardo Riko Fridolend Sianturi Riningsih, Duwi Rizaldi Putra Rukmini, Meme Rusilawati, Ermina Safitri, Wulan Syaulia Salleh, Mohd Fairuz Md. Sandria, Wella Sarbaeni, Sarbaeni Sari, Tri Purnama Selvi Selvi Shanum, Arsyila Luthfia Sianturi, Lioni Silitonga, Aseptua Gesima Sitompul, Silvia Sari Sri Fitria Retnawaty Staderlin, Mauren Sudarno Sudarno Suharti Suriyanti, Linda Hetri Surya Safari SD Suryadi, Nanda Suyono Suyono Syawal, Mohd. Elvisrafi Tanoto, Eric Teddy Chandra Thalia. S, Valerie Theodany, Fendha Wahyu Joni Kurniawan, Wahyu Joni Wen Via Trisna Wijaya, Evelyn Winata, Fidelya Rachael Yusrizal Yusrizal