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All Journal Akuisisi : Jurnal Akuntansi Journal of Governance Jurnal Riset Akuntansi dan Keuangan Journal of Social Science and Humanities
Indah Fitriani
Universitas Pendidikan Indonesia
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Corruption Eradication in Indonesia: The Experience of The Corruption Eradication Commission (KPK) Leo Agustino; Indah Fitriani; Harits Hijrah Wicaksana; Ahmad Daelami
Journal of Governance Volume 6 Issue 2: (2021) December
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/jog.v6i2.12126

Abstract

The focus of this paper is on the discussion and analysis of corruption eradication attempts in Indonesia with the Komisi Pemberantasan Korupsi (KPK), The Corruption Eradication Commission) as its centre. As an activity, the commencement of the corruption eradication dates to the pre-Reformation Era. However, its presence is mainly in the form of the foundation of the anti-corruption body without playing real roles as a nominal anti-corruption institution. As a response towards pressure from the IMF, in 2002 the Corruption Eradication Commission was formed as a specialized institution to tackle chronic corruption issues strangling Indonesia in the era of Soeharto’s New Order. Unfortunately, since its inception, there has been no president who is committed to the eradication attempts and therefore sided with the KPK. It is due to the commission’s huge constitutional power (investigation, probing, tapping, arrest, and prosecution) and hence these frighten many corrupt officials. Numerous political elites have been arrested by the KPK such as ministers, governors, regents, mayors and law-enforcers top officials. Consequently, unsurprisingly the KPK faces multi-directional attacks attempting at its weakening through the arrests of its top leaders, iterating its ad-hock (can be dissolved at any time.) status, and the revision of KPK law. Therefore, the government should act firmly to provide protection and supports to the KPK against those potential threats aiming at weakening the commission, to block any legislation potentially lessening the functions of the KPK, and to make sure both KPK’s top leaderships and average personnel are impartial and free of vested interests.
The Influence of KAP Reputation, Opinion Shopping, and Debt Default on Receipt Of Going Concern Audit Opinion Indah Fitriani, SE., M.Si., Ak.,CA; Martina Putri Pestaria
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.59101

Abstract

This study aims to determine the effect of KAP reputation, opinion shopping, and debt default on the acceptance of going concern audit opinion. The population is energy  companies listed on the Indonesia Stock Exchange during  2019-2021 period. Purposive sampling method was used in this study with a total sample of 41 companies or 141 data. Data analysis using binary logistic regression analysis method. The results of this study indicate that:(1) KAP reputation affects the acceptance of going concern audit opinions,(2) Opinion shopping affects the acceptance of going concern audit opinions, (3) Debt default does not affect the acceptance of going concern audit opinions, (4) Reputation KAP, opinion shopping, and debt default  simultaneously affect the acceptance of going concern audit opinion.
The Impact of Capital Structure on Firm Performance: A Case Study on ASEAN Countries Saidakhmatov Sarvarbek Sirojiddin Ugli; Indah Fitriani; Alfira Sofia; Umarova Zulayxo Turzunovna
Journal of Social Science and Humanities Vol. 1 No. 3 (2026): June
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jssh.v1i3.740

Abstract

This study examines the impact of capital structure on firm performance using panel data from ASEAN countries between 2019 and 2023. The sample consists of publicly listed non-financial firms in emerging markets, enabling an evaluation of how leverage influences profitability under varying regulatory and financial environments. Firm performance is measured using return on assets (ROA) and return on equity (ROE), while capital structure is proxied by debt-to-equity and debt-to-assets ratios. Panel regression methods are employed to control for firm-specific heterogeneity and macroeconomic factors.The findings suggest that higher leverage does not necessarily improve profitability; instead, firms with greater debt levels may experience reduced performance. However, this relationship is non-linear and depends on the extent of leverage and its impact on earnings. The results support the trade-off theory in the ASEAN context, emphasizing the importance of maintaining an optimal capital structure. These findings provide practical implications for corporate managers and policymakers in formulating balanced financing strategies to enhance financial stability and long-term performance.
Determinants of Environmental, Social, and Governance (ESG) in the Indonesian Mining Industry Musaev Tulkin; Mimin Widaningsih; Indah Fitriani
Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2943

Abstract

This study aims to analyze the influence of company size, profitability, and leverage on the Environmental, Social, and Governance (ESG) performance of mining companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with panel data from seven mining companies. ESG performance is measured based on ESG scores from sustainability reports and related databases, while company size is proxied by the natural logarithm of total assets, profitability using Return on Assets (ROA), and leverage is calculated through the ratio of total debt to total assets. Analysis was conducted using multiple linear regression to examine the relationship between financial characteristics and ESG performance. The results show that company size and profitability have a positive and significant effect on ESG performance, indicating that companies with larger scale and better financial condition tend to have stronger sustainability practices. Conversely, leverage has a negative and significant effect, indicating that high debt levels can limit companies in implementing sustainability initiatives. This study concludes that the ESG performance of mining companies in Indonesia is influenced by the company's internal financial strength and capital structure.
Co-Authors Ahmad Daelami Alfira Sofia Leo Agustino Martina Putri Pestaria Musaev Tulkin Saidakhmatov Sarvarbek Sirojiddin Ugli Umarova Zulayxo Turzunovna Wicaksana, Harits Hijrah Widaningsih, Mimin