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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Septiany, Sheila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERBEDAAN AKUNTANSI DI INDONESIA DENGAN MALAYSIA SERTA ANALISA KASUS FRAUD TRANSMILE GROUP BHD DI MALAYSIA Christian, Natalis; Angery, Evi Yessy; Wijaya, Ericko; Dewi, Dewi; Septiany, Sheila

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.745 KB) | DOI: 10.31955/mea.v5i3.1292

Abstract

Perusahaan multinasional yang beroperasi dan bertransaksi secara lintas negara mempunyai kewajiban untuk melakukan penyajian inforamsi berupa pelaporan keuangan dan pengungkapan lainnya. Oleh karena itu, pemahaman dasar tentang akuntansi perdagangan internasional yang mencakup perbedaan prinsip akuntansi dan metode akuntansi negara-negara diperlukan. Maka dari itu, penelitian ini dibuat untuk mempelajari prinsip dan metode akuntansi yang diterapkan di negara Indonesia dan negara Malaysia. Selain itu, penelitian ini juga dibuat untuk mempelajari kasus kecurangan berbasis shenanigans terhadap salah satu perusahaan yang berada di negara Malaysia. Penelitian ini menganalisis prinsip dan metode akuntansi di negara Indonesia dan Malaysia serta analisa shenanigans terhadap kasus kecurangan Transmile Group Bhd. Hasil penelitian membuktikan bahwa perusahaan Transmile Group Bhd melakukan pelanggaran shenanigans ke-2.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
HOW CEO NARCISSISM SHAPES FIRM PERFORMANCE OVER TIME: EVIDENCE FROM INDONESIA Suparman, Meiliana; Lim, Tiffany; Jurnali, Teddy; Septiany, Sheila; Suhardjo, Iwan
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2613

Abstract

This study examined the impact of CEO narcissism and long-term firm performance in Indonesia. We utilized data from 2,618 observations of listed companies registered on the Indonesia Stock Exchange between 2017 and 2021, employing Ordinary Least Squares (OLS) regression analysis. The findings revealed a positive and significant impact of CEO narcissism on the current and future firm performance. These results are further validated through robust coarsened exact matching (CEM) tests. Furthermore, the study investigated the moderating effect of CEO tenure, revealing a weakening association between narcissism and performance over extended CEO leadership. In addition, CEO ownership and board size do not moderate this relationship. Our study offers valuable insights for Indonesian companies. While the study highlights a positive impact on performance, the moderating effect of CEO tenure suggests potential downsides to narcissism in the long run. This study offers valuable considerations on the impact of CEO narcissism and long-term firm performance in Indonesia. While narcissism appears beneficial for short- and medium-term performance, the moderating effect suggests potential long-term drawbacks that warrant further investigation.
Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables Jurnali, Teddy; Karina, Ria; Vaustine, Khellyn; Septiany, Sheila; Wazir, Nurul Azirah Binti Mohd
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art2

Abstract

This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables. Using purposive sampling, data were drawn from 518 companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The results indicate that independent directors have a significant negative effect on the timeliness of financial reporting. In contrast, independent commissioners do not significantly influence reporting timeliness. Furthermore, audit opinion substantially moderates the relationship between independent directors and timeliness, but not the relationship between independent commissioners and timeliness. Audit quality, however, does not moderate either of these relationship. The study results further indicate that independent directors play a more effective supervisory role in ensuring timely financial reporting compared to independent commissioners.
CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10286

Abstract

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.
Do monitoring agents strengthen the impact of founder and family boards on firm performance? Suparman, Meiliana; Jurnali, Teddy; Lau, Andy; Septiany, Sheila
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.v26i1.22882

Abstract

Research aims: This research aims to test the moderating effect of monitoring agents on the effect of the founder-board of directors (founder-BOD) and family-board of directors (family-BOD) on firm performance. Monitoring agents are represented by independent directors and commissioners. In this case, the age, size, and industrial type of the firms are the control variables.Design/Methodology/Approach: This quantitative research employed secondary data from 489 firms registered in the Indonesia Stock Exchange from 2018 to 2022. In this case, the observation data were 2,445, which were tested using a panel regression method. Research findings: Hypothesis test results show that monitoring agents strengthen the negative effect of founder-BOD on firm performance. Another result shows that family-BOD does not have a significant effect on firm performance, and monitoring agents do not show a moderating effect on the relationship. Theoretical contribution/Originality: This research provides new insights into the role of monitoring agents within Indonesia's two-tier governance system, enhancing our understanding of corporate governance in emerging economies. It offers a novel perspective on how independent directors and commissioners influence firm performance, contributing to the literature on corporate governance. Practitioner/Policy implication: The findings underscore the importance of enhancing the independence and effectiveness of monitoring agents to improve firm governance. These insights are relevant for policymakers and corporate governance reforms in Indonesia and similar emerging economies.Research limitation/Implication: Further research could consider the quality of monitoring agents, such as regulation, culture, social relationships, and knowledge.
Mapping the Impact of Strategic Leadership on Organizational Performance: A Systematic Literature Review Septiany, Sheila; Erica, Herlis; Mulyadi; Aseanty, Deasy; Anggiani, Sarfilianty
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5412

Abstract

This study investigates the dynamic relationship between strategic leadership and organizational performance through a Systematic Literature Review (SLR) of 22 peer-reviewed articles published between 2015 and 2025. It highlights how strategic leadership influences organizational outcomes through mediating factors such as innovation capability, identity framing, digital readiness, emotional intelligence, and perceived organizational support. Using the PRISMA protocol and Scopus-indexed sources, the review combines bibliometric mapping and thematic synthesis to reveal conceptual linkages, thematic clusters, and methodological gaps in the existing literature. Findings suggest that strategic leadership plays a pivotal role not only in setting organizational direction and driving innovation intensity but also in cultivating adaptive, inclusive cultures amid uncertainty. The study culminates in an integrative conceptual framework that redefines strategic leadership as a multidimensional catalyst for sustainable performance, offering a consolidated theoretical foundation and actionable guidance for scholars and practitioners navigating the VUCA business landscape.
Family Firms That Care: CSR’s Hidden Path to Performance Tang, Sukiantono; Septiany, Sheila; Harsono, Budi; Serly, Serly; Khoh, Azan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2786

Abstract

This study examines the effectiveness of Corporate Social Responsibility (CSR) in improving employee commitment and organizational performance, focusing on its role as a psychological strategy. Many companies are reluctant to implement CSR because they believe it has no direct effect on performance, especially since factors such as organizational identification and commitment are difficult to measure. The research uses a quantitative approach with primary data collected through an online survey of employees from family firms in Batam. The population consists of all employees of family firms in the area, with purposive sampling producing 211 respondents. Data analysis employed the Partial Least Squares (PLS) method using SmartPLS software. The results show that CSR toward employees and CSR toward the environment significantly improve organizational performance through partial mediation by organizational commitment and organizational identification. CSR toward employees has the strongest mediation effect through organizational commitment, while CSR toward the environment shows partial mediation through organizational identification. CSR toward the community has weak or no mediation effects. The findings indicate that CSR programs focusing on employees and the environment are more effective in enhancing performance by strengthening employee identification and commitment. For management, this suggests designing CSR initiatives that involve employees directly. The results also offer guidance for educational institutions and policymakers in creating more contextual human resource and CSR programs. This research contributes to understanding the psychological mechanisms linking CSR and performance through sequential mediation of organizational identification and commitment, an area that remains underexplored in family firms in emerging economies. This study extends CSR research by introducing sequential mediation of organizational identification and commitment in family firms in emerging economies, a mechanism rarely examined in prior studies
Co-Authors Angery, Evi Yessy Aseanty, Deasy Budi Harsono Christian, Natalis Dewi Dewi Erica, Herlis erna wati Ivone Jurnali, Teddy Karina, Ria Khoh, Azan Lau, Andy Lim, Tiffany Mirabelle, Eileen MULYADI Pertiwi, Juma Sarfilianty Anggiani, Sarfilianty SERLY Serly, Serly Suhardjo, Iwan Suparman, Meiliana Tang, Sukiantono Vaustine, Khellyn Wazir, Nurul Azirah Binti Mohd Wijaya, Ericko