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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS Journal of Economic, Management, Accounting and Technology (JEMATech) Ecopreneur.12 Jurnal Equity Journal of Contemporary Accounting SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Educoretax Jurnal Pengabdian Kepada Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Business and Accounting Research Journal Jurnal Akuntansi dan Keuangan Indonesia International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Sosial dan Sains Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Jurnal Dinamika Akuntansi dan Bisnis (JDAB) PEDAMAS (Pengabdian Kepada Masyarakat) Veteran Economics, Management & Accounting Review Equity
Dianwicaksih Arieftiara
Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta
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Financial Distress and Earnings Management An Empirical Study of Non-Financial Firms Listed on the Indonesia Stock Exchange Ayu Sheila Soraya; Dianwicaksih Arieftiara
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.8794

Abstract

This study examines the relationship between financial distress and earnings management among non-financial firms listed on the Indonesia Stock Exchange during the period 2018–2022. The research employs a quantitative approach using the modified Jones model to measure discretionary accruals, with leverage, firm size, and profitability included as control variables. The findings reveal that profitability has the strongest positive influence on earnings management, indicating that firms with higher profitability are more likely to manipulate earnings to enhance financial results and meet market expectations. Conversely, leverage demonstrates a significant negative effect, suggesting that firms with higher debt levels are less likely to engage in earnings manipulation due to increased creditor scrutiny and financial discipline. Meanwhile, financial distress and firm size have minimal impacts, with their coefficients showing no significant influence on discretionary accruals. These results highlight the importance of profitability and leverage as key drivers of earnings management while suggesting that financial distress and firm size play lesser roles in this context. The study acknowledges limitations, including its focus on non-financial firms in Indonesia, a five-year observation period, and the exclusion of additional factors like governance and macroeconomic conditions. Future research could address these limitations by expanding the dataset, incorporating more variables, and exploring other emerging markets.
Determining greenwashing in global ESG research: A bibliometric analysis of themes, trends, and regional focus Arieftiara, Dianwicaksih; Marzuki, Marziana Madah
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art3

Abstract

This study aims to explore global research trends on greenwashing in the context of ESG practices using a bibliometric approach. By examining co-occurrence of keywords and the geographical origin of publications, this research identifies how greenwashing is conceptualized and studied across regions. The analysis uses data from the Scopus database, comprising 1,642 documents across all years, and utilizes VOSviewer to map keyword relations and country distributions. The findings reveal that frequently occurring terms are closely related to corporate ethics, transparency, and sustainability claims, indicating the growing academic concern around deceptive environmental practices. The results also show that most research originates from developed economies such as the United States, China, the United Kingdom, and Germany, reflecting the influence of strict regulatory frameworks and advanced ESG standards. However, emerging countries like India, Malaysia, and Indonesia are also gaining visibility in the field, suggesting an increasing awareness of environmental accountability. Furthermore, the uneven global distribution of studies highlights a lack of harmonized approaches in identifying greenwashing, especially in regions with less regulatory oversight. This study contributes by (1) integrating fragmented theoretical perspectives into a coherent analytical framework, (2) identifying regional and institutional research disparities, and (3) proposing a structured future research agenda and policy implications for ESG regulation and sustainability assurance. The study is limited to Scopus-indexed publications and does not assess empirical firm-level outcomes. Practical implications highlight the need for harmonized ESG standards, mandatory assurance, and the use of digital technologies to mitigate greenwashing.
Co-Authors Andi Manggala Putra Andy Setiawan Anggraini, Sylvia Putri Arwaly Haifa Salsabila Athallah, Renzo Romero Ayu Sheila Soraya Danang Wijayanto Desmintari Dhinda Nuramalia Dwi Yulianto Eeng Ahman, Eeng Eni Wuryani Entar Sutisman Entar Sutisman Febriana, Hanin Ferry Irawan Husnah Nur Laela Ermaya Indri Fauziah Intan Kurnia Suharti Iwan Kresna Setiadi Jubaedah Nawir Lastiningsih, Noegrahini Manihuruk, Ricardo Samuel Mariana Mariana Mariana Marsahala, Yoseph Togu Marzuki, Marziana Madah Masripah Masripah Merliana Dwinda Yanthi Merlyana Dwinda Yanthi Miftah, Munasiron Muhamad Nazril Setiawan Muhammad Rizky Ramadhan Nabby, Eyglus Nabil Rozan Ni Putu Eka Widiastuti Nina Ika Yuli Novianty Noegrahini Lastiningsih Pajrina Rizki Pradipta, Khairunissa Alika Pujiono Pujiono PUSPITA AKHADYA, DWI Rachmadienti, Ratih Rachmat, Daris Mujib Rahayu, Andini Dwi Rahmadhani, Fadilla Ramandani , Clarisa Diva Ratih Rachmadienti Ratna Hindria Ratna Hindria Dyah Pita Sari Retna Sari Rizki, Pajrina Sad Lingga Fitriana Sad Lingga Fitriana, Sad Lingga Salsabila, Arwaly Haifa Sangga Lelana , Samudra Sanggi Asyari Shinta Widyastuti Shinta Widyastuti, Shinta Sibuea, Ruri M Frista Sidharta Utama Sri Mulyantini Wardhana, Muhammad Daffa Widyatuti, Shinta Wijayanto, Danang Tri YUDI NUR SUPRIADI Yunus Dwi Ruhiyat