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All Journal Jurnal Pendidikan Akuntansi Indonesia JURNAL AKUNTANSI DAN AUDITING Wahana Riset Akuntansi Jurnal Dinamika Akuntansi JABE (Journal of Accounting and Business Education) Ekonomi Bisnis Accounting Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Ekonomi dan Bisnis PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Bisnis dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif The Indonesian Journal of Accounting Research Community Empowerment Rengganis Jurnal Pengabdian Masyarakat JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Atestasi : Jurnal Ilmiah Akuntansi
Suryani, Ani Wilujeng
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health Social Sciences

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Environmental Accounting from the New Institutional Sociology Theory Lens: Branding or Responsibility? Suryani, Ani Wilujeng; Rofida, Eka
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.17126

Abstract

Drawing on the new institutional sociology theory, this study aims at exploring the implementation of environmental accounting. We analysed sustainability and annual reports of 39 manufacturing companies in Indonesia from 2010 to 2017. The hypotheses of the study were tested using multiple linear regression analysis. The results indicated that company reputation has a positive effect on environmental accounting. However, public ownership has no effect. These results showed that community power failed to encourage companies to disclose environmental accounting. The environmental reporting provided by companies was merely a ceremonial for the good company reputation. The findings of this study contribute to the policy development in which the government might need to tighten regulations for companies to administer their impacts on the environment and provide awards for those succeeding in implementing environmental accounting.
Intellectual Capital and Capital Structure Effect on Firms Financial Performances Suryani, Ani Wilujeng; Nadhiroh, Alfin
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.17258

Abstract

Objective This study aims to determine the influence of intellectual capital and capital structure on financial performance in manufacturing companies in Indonesia. Design/methodology The data were collected from all 140 manufacturing companies from 2015 to 2019. While most studies of intellectual capital were conducted by using multiple regression analysis, we investigate the impact of intellectual capital and capital structure on the financial performance by using weighted least square regression.Results The results showed that intellectual capital has a significant positive effect on firms financial performances, but the capital structure has a negative effect. The results of this study are beneficial for managers to consider increasing intellectual capital to create a competitive advantage in the midst of fierce competition of the ASEAN Economic Community era. In addition, managers need to consider the optimum capital structure to fulfill funding needs, hence financial distress can be minimized.Limitation/Suggestion - This study is a quantitative study limited to the availability of the data. Also, a number of outliers were found in the data and treated prior to the analysis.
Analisis Pengaruh Corporate Social Responsibility terhadap Earnings Management: Etis atau Oportunis? Suryani, Ani Wilujeng; Wibowo, Andre Ageng
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5641

Abstract

AbstractThis study aims to investigate the influence of CSR and Asia sustainability Reporting Rating (ASRRAT) on Earnings Management (EM). This study also used managerial ownership as a moderating variable. The data were collected from 72 sustainability and/or annual reports of non-financial companies listed in the Indonesia Stock Exchange from 2018 to 2019 that were withdrawn using purposive sampling method. The data from the sustainability report was coded using content analysis, while moderated regression analysis is used to test the hypotheses. The results show that the environmental disclosure negatively affects the earnings management, the social one, has a positive effect, but the economics disclosure and ASRRAT's rating have no influence. Managerial ownership fails to moderate the relationship between CSR, ASRRAT's rating, and earnings management The results of this study demonstrate that in disclosing CSR activities, managers tend to exploit their opportunistic incentives by making CSR disclosure to mask EM practices. The results of this research suggest that investors need to be more careful in making investment decisions, especially in companies which report a lot of social disclosures.Keywords: ASRRAT’s rating; Corporate social responsibility; Earnings management; Managerial ownershipAbstrak Penelitian ini bertujuan untuk mengetahui pengaruh CSR dan peringkat Asia Sustainability Reporting Rating (ASRRAT) terhadap Earnings Management (EM). Selain itu, penelitian ini juga menggunakan kepemilikan manajerial sebagai variabel moderasi. Data penelitian ini bersumber dari 72 laporan keberlanjutan dan laporan tahunan perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2019 yang ditarik menggunakan metode purposive sampling. Data laporan keberlanjutan dikodekan dengan menggunakan content analysis, sedangkan moderated regression analysis digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan CSR kategori lingkungan berpengaruh negatif sedangkan CSR kategori sosial berpengaruh positif terhadap EM. Di sisi lain, peringkat ASRRAT tidak menunjukkan pengaruh yang signifikan dan kepemilikan manajerial juga belum mampu memoderasi pengaruh antara CSR dan peringkat ASRRAT terhadap manajemen laba. Hasil penelitian ini menunjukkan bahwa dalam mengungkapkan aktivitas CSR, manajer cenderung menggunakan insentif oportunistiknya dengan menjadikan pengungkapan CSR sebagai kedok untuk menutupi praktik manajemen laba. Hasil dari penelitian ini merekomendasikan investor supaya lebih berhati-hati dalam mengambil keputusan investasinya, khususnya pada perusahaan yang banyak melakukan pengungkapan CSR kategori sosial.Kata Kunci: Peringkat ASRRAT; Corporate social responsibility; Manajemen laba; Kepemilikan managerial
KEBIJAKAN HUTANG: STRUKTUR ASET, PROFITABILITAS DAN PELUANG PERTUMBUHAN ANGGISTA PUSPITA DEWI; ANI WILUJENG SURYANI
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): 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.v22i2.739

Abstract

This study aims to determine the influence of asset structure, profitability and growth opportunity on debt policy. Data were collected from 16 Indonesia building construction companies annual reports from 2014 to 2017. The asset structure was measured using fixed assets ratio (FAR), profitability using return on assets (ROA), growth opportunity using price earnings ratio (PER) and debt policy using a debt to equity ratio (DER). The hypothesis was examined using panel data regression analysis. The results showed that the asset structure has a significant positive effect on debt policy, while profitability has a significant negative effect. However, growth opportunity shows no effect on debt policy. The results of this study can be input for companies need to consider increasing profitability in meeting company funds, so that external funding needs are not high. In addition, company managers need to maintain the level of debt to maintain the reputation and trust of external parties to the company and prevent financial distress.
The Effect of Ownership Structure on Tax Aggressiveness Shinta Kameliya; Ani Wilujeng Suryani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 11 No 1 (2026): June 2026
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2026.11.1.19462

Abstract

This study aims to analyze the effect of ownership structure on corporate taxaggressiveness, using the Cash Flow Effective Tax Rate (CFETR) as the main measure.Ownership structure is measured based on the proportion of institutional andmanagerial ownership in a company. This study involved 61 samples of companies inthe energy sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Dataobtained from company annual reports were processed using the Generalized LeastSquare (GLS) technique, while considering control factors such as profitability, auditortype, company age, and company size. The main findings reveal that institutionalownership affects CFETR in the opposite direction. Given that CFETR has an inverserelationship with tax aggressiveness, these findings indicate that an increase ininstitutional ownership is associated with an increase in corporate tax aggressiveness.On the other hand, managerial ownership was not found to have an effect on CFETR.These results underscore that in the context of Indonesian energy companies,institutional investors do not yet fully function as a supervisory mechanism capable ofcurbing aggressive tax planning practices, while management share ownership is notyet strong enough to influence corporate tax policy.
ACCOUNTING SKILLS GAP IN THE DIGITAL TRANSFORMATION ERA Kevin Annabel Wijaya; Ani Wilujeng Suryani; I Gusti Ary Suryawathy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.86886

Abstract

This study aims to analyze the professional skills required of accountants in Indonesia, Malaysia, and Singapore in facing the digital transformation. The method used is content analysis of 1,236 job advertisements on jobstreet.com, classified into five categories of professional skills according to International Education Standards, namely intellectual, interpersonal and communication, personal, organizational, and technical skills. The data were analyzed using the Kruskal-Wallis and Mann-Whitney U tests to determine the differences in skills between countries and job fields. The results showed that there were differences in the skills required, with Indonesia requiring more technical skills due to its focus on efficiency and digitization, while Malaysia and Singapore emphasized personal skills such as responsibility, adaptability, and work ethics. Meanwhile, the accounting field also requires a different focus on skills, where finance requires interpersonal skills, auditing requires personal and organizational skills, while taxation requires more technical and analytical skills. These findings have implications for accounting graduates to be able to prepare the professional skills needed in the world of work in order to be able to compete in the era of industry 5.0.
BOARD CHARACTERISTICS AND CSR DISCLOSURE ON SOCIAL MEDIA X: (EVIDENCE FROM INDONESIAN LISTED COMPANIES) Tasya Ainun Hidayah; Ani wilujeng Suryani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3781

Abstract

Introduction: CSR disclosures often emphasize social and environmental achievements while ignoring negative aspects that harm the environment, which can lead to public skepticism. Companies can utilize CSR disclosures on social media to increase trust in sustainability claims. This study aims to determine the effect of board characteristics, namely board independence, female directors, and board education level, on CSR disclosure on social media X.Methods: This study employs multiple regression analysis grounded in stakeholder theory, using 5,852 tweets from X (Twitter) accounts of companies in the basic materials, industrials, consumer non-cyclicals, consumer cyclicals, healthcare, and technology sectors listed on the Indonesia Stock Exchange in 2023. This study analyzes CSR disclosure on social media X as the dependent variable with board independence, the presence of female directors, and the education level of the board of directors as independent variables.Results: The multiple regression results show that the education level of the board of directors has a positive effect on CSR disclosure on social media. However, board independence and female directors have no effect on CSR disclosure on social media. Conclusion and suggestion: These findings highlight the importance of the individual qualities of the board of directors in encouraging CSR transparency through social media. Companies should give greater consideration to the educational background of board members, as boards with higher educational attainment are more likely to recognize the importance of information disclosure and the strategic use of social media for stakeholder communication. Keywords: Board of Education, Board of Directors, Corporate Social Responsibility, CSR Disclosure, Social Media,
The Paradox of Power: CEO Narcissism as a Driver of Accounting Conservatism Elis Nur Faida; ani wilujeng suryani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.12390

Abstract

This study examines how CEO narcissism and CEO education level influence accounting conservatism in Indonesian companies based on Upper Echelon Theory. The sample consists of 1,470 firm-year observations from energy, industrials, consumer non-cyclicals, basic materials, transportation & logistics, healthcare, property & real estate, technology, and infrastructure sectors listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Accounting conservatism is treated as the dependent variable, while CEO narcissism and CEO education level are the independent variables. Multiple regression results indicate that both CEO narcissism and CEO education level positively affect accounting conservatism, suggesting that highly self-confident CEOs and those with stronger educational backgrounds tend to apply greater prudence in financial reporting. These findings strengthen Upper Echelon Theory by demonstrating that CEO individual characteristics can shape more conservative accounting policies. The study also provides practical implications for companies and stakeholders in maintaining financial reporting quality and credibility.
Disposition and Critical Thinking Skills: Accounting Students Perspective Yongky Teguh Setiaji; Ani Wilujeng Suryani; Sanny Sheilla Novia; Salsabila Putri Pamungkas; Iqbal Ainur Rizqi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.62541

Abstract

Critical Thinking Skills (CTS) is an important element in the 21st century skills accounting students must have. Learning characteristics that are technical and procedural limit students to have CTS, and hence, a habit (disposition) is required to foster CTS. This study aims to determine the influence of critical thinking disposition on accounting students' CTS. We collected survey responses from 361 accounting students in Universitas Negeri Malang and analyzed with simple regression. The results showed that critical thinking disposition has a positive effect on CTS. There is no difference in the level of ability between men and women on the variables. Educators should be able to deliver learning process that improves students' CTS through critical thinking disposition, such as problem-based, case study, project-based, and collaborative learning. They are particularly relevant because align with the self-regulatory nature of critical thinking dispositions identified in this study. These approaches may support students in moving beyond procedural task completion toward more reflective and analytical learning behavior.
Co-Authors Aji Prasetya Wibawa Alfin Nadhiroh Amalia, Annisa Puspita Ambarwati, Ferdiana Andre Ageng Wibowo ANGGISTA PUSPITA DEWI Anik Nur Handayani Anin Dyah Luthfiani Ardiyanto, Ardan Arini Putri Helanda Aripriharta - Dyah Lestari Eka Rofida Elis Nur Faida Erianto, Bagas Tri Faurehzi, Novrico Putra Fauz, Dinda Tustika Apta Ghani, Mohammad Abdul Hana Chabibatul Latifah Harliansyah, Prastiawan Hasmi, Hazreel Hazreel Hasmi Helianti Utami I Gusti Ary Suryawathy Ika Putri Larasati Ika Rahmawati Imam Agus Basuki Imam Alfianto Intan Pratiwi Iqbal Ainur Rizqi Kevin Annabel Wijaya Leni Agustina Lestari, Beti Dwi Maharanie, Dhea Sinta Miftahul Jannah Mitha Icha Sari Moch. Alfa Dholi Mohammad Arief Muhammad El-barony Haidar Aziz Muladi Nabila Permatasari Nadhiroh, Alfin Naning Dewi Agustin Novelita, Ferina Novia, Sanny Sheilla Novita Pertiwi, Karina Dian Pradiana, Fika PRATIWI, INTAN Purbo Suwasono Putri, Belinda Regina Putri, Eldiana Yanuar Anisa Retnaningsih, Prihatini Rofida, Eka Sabrina, Diana Maulia Salsabila Putri Pamungkas Sanny Sheilla Novia Sari, Siti Antika Sawitri Dwi Prastiti Septiani, Nabilla Setiaji, Yongky Teguh Shinta Kameliya Sri Pujiningsih Sulistyawati, Septy Nur Swasono Rahardjo Syaiful Hamzah Nasution Tasya Ainun Hidayah Wibowo, Andre Ageng Wiji Andriani Wiwit Rica Anggraini Wulandari, Refita Tri Yongky Teguh Setiaji Zhulvira Syafitri