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All Journal Jurnal Reviu Akuntansi dan Keuangan Indonesian Journal of Economics and Bussiness Al-Ahkam MIX : Jurnal Ilmiah Manajemen Jurnal Tekun AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Sains Sosio Humaniora Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Value: Jurnal Manajemen dan Akuntansi Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Social Science Journal of Islamic Economics and Social Science (JIESS) Journal of Financial and Behavioural Accounting EKONOMIKA45 Apssai Accounting Review (ApAR) Reviu Akuntansi, Manajemen, dan Bisnis Journal of Innovation Research and Knowledge Jurnal Lemhannas RI Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Inkubis: Jurnal Ekonomi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Ekobisman : Jurnal Ekonomi Bisnis Manajemen International Journal of Economics and Management Sciences Jurnal Pena-Mas Akuntansi Social & Economic Bulletin Jurnal Greenation Ilmu Akuntansi Business and Applied Management Journal Jurnal Ekonomi, Manajemen, Akuntansi Equity
Harnovinsah Harnovinsah
Universitas Pancasila, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Firm Characteristics and Earnings Management: Does Governance Still Matter? Rafrini Amyulianthy; Harnovinsah Harnovinsah; Adriana Putri
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6i2.6695

Abstract

Purpose: This study examines how firm size and leverage influence earnings management and whether corporate governance mechanisms moderate these relationships, grounded in legitimacy theory.Research Methodology: Moderated Regression Analysis (MRA) was applied to 135 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2023.Results: Larger and more leveraged firms tend to engage in earnings management to preserve legitimacy. Audit committee meeting frequency significantly reduces earnings management and weakens the positive effects of both firm size and leverage on it. Board of commissioners meeting frequency also negatively affects earnings management and attenuates the leverage–earnings management relationship; however, it paradoxically amplifies the firm size–earnings management relationship, suggesting that governance formality without substantive oversight may be counterproductive.Conclusions: Active audit committees serve as effective deterrents to earnings management, while the board of commissioners produces mixed moderating effects depending on the quality of engagement. Regulators and firms should prioritize substantive governance practices over mere formal compliance.Limitations: Findings are confined to IDX-listed manufacturing firms in 2023, with earnings management proxied through Jones discretionary accruals and governance measured solely by meeting frequency. Caution is advised when generalizing across sectors or different macroeconomic conditions.Contributions: This study enriches legitimacy theory by explaining earnings management behavior in Indonesian manufacturing firms. Empirically, it highlights audit committee effectiveness as a critical deterrent to earnings management, offering practical guidance for regulators and companies to prioritize substantive governance over formal compliance.
Digital Nudging in Accounting and Ethical Decision-Making Winda Wulandari; Sri Widyastuti; Harnovinsah Harnovinsah; Rafrini Amyulianthy
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23212

Abstract

This study examines the development of digital nudging research, with a focus on accounting and ethical decision-making. Using a systematic literature review guided by the PRISMA framework, 29 Scopus articles were analyzed. While the field has grown recently, digital nudging research remains fragmented, particularly in its ethical integration. The dominance of quantitative methods and nudge theory, along with a lack of interdisciplinary and contextual perspectives, signals persistent gaps. In accounting, digital nudging increasingly shapes professional judgment and ethical behavior. This study argues that closing these conceptual and methodological gaps and systematically integrating ethical and interdisciplinary insights is essential for advancing the field
Financial Reporting Integrity in the Digital and Sustainability Era: A Systematic Literature Review on Governance, ESG, and Technological Transparency Winda Wulandari; Sri Widyastuti; Harnovinsah Harnovinsah; Dwi Prastowo
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.348

Abstract

Background: Digital transformation, sustainability demands, and evolving governance standards have challenged financial reporting integrity. However, existing studies have largely examined governance, ESG disclosure, and digital technologies separately, resulting in fragmented perspectives that limit a comprehensive understanding of their interrelationships. Objective: This study systematically reviews and synthesizes research on financial reporting integrity by examining how sustainability pressures, digital transformation, and governance mechanisms converge to reshape transparency and accountability in corporate reporting. Methods: A Systematic Literature Review (SLR) guided by the PRISMA 2020 guidelines was conducted. Data were sourced from the Scopus database and covered publications from 2021 to 2025. Following rigorous inclusion and exclusion screening procedures, 28 peer-reviewed articles were selected from an initial pool of 713 records. The TCCM Framework (Theory, Context, Characteristics, and Methodology) was applied to classify, evaluate, and synthesize the research findings. Results: Agency Theory and quantitative research methods dominate the field. Recent studies increasingly emphasize ESG disclosure, blockchain technology, and artificial intelligence (AI) as key determinants of transparency. Significant research gaps remain regarding cross-disciplinary approaches, emerging market contexts, and ethical risk assessments in digital reporting practices. This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency. Conclusion: Future research should adopt interdisciplinary, mixed-method, and cross-country research frameworks to investigate greenwashing mechanisms, digital reporting ethics, and the interplay between emerging regulatory frameworks, including the International Sustainability Standards Board (ISSB) Standards and IFRS Sustainability Disclosure Standards, and technological transformation within sustainability-oriented reporting environments.
The Influence of Financial Literacy and Non-Cash Payments on the Consumptive Behavior of Students in Jabodetabek Efriyanto Efriyanto; Rodiana Rodiana; Lufita Anggun; Erwin Permana; Harnovinsah Harnovinsah; Rofiq Idris
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 6 (2026): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i6.6377

Abstract

This study aims to analyze the influence of financial literacy and the use of cashless payment systems on the consumer behavior of students in the Jabodetabek area. With the development of financial technology, students' understanding of financial literacy is becoming increasingly important in managing their personal finances. Furthermore, the widespread use of cashless payment methods can influence spending patterns and consumption habits. Currently, students have been swept up in the digital transformation, especially in financial transactions, with many transactions conducted using cashless platforms such as GoPay, Shopee Pay, and others. The method used was a quantitative survey approach with 100 students in Jabodetabek. The research instrument was a questionnaire to measure financial literacy, cashless usage, and consumptive behavior. 
Firm Characteristics and Earnings Management: Does Governance Still Matter? Rafrini Amyulianthy; Harnovinsah Harnovinsah; Adriana Putri
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6i2.6695

Abstract

Purpose: This study examines how firm size and leverage influence earnings management and whether corporate governance mechanisms moderate these relationships, grounded in legitimacy theory.Research Methodology: Moderated Regression Analysis (MRA) was applied to 135 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2023.Results: Larger and more leveraged firms tend to engage in earnings management to preserve legitimacy. Audit committee meeting frequency significantly reduces earnings management and weakens the positive effects of both firm size and leverage on it. Board of commissioners meeting frequency also negatively affects earnings management and attenuates the leverage–earnings management relationship; however, it paradoxically amplifies the firm size–earnings management relationship, suggesting that governance formality without substantive oversight may be counterproductive.Conclusions: Active audit committees serve as effective deterrents to earnings management, while the board of commissioners produces mixed moderating effects depending on the quality of engagement. Regulators and firms should prioritize substantive governance practices over mere formal compliance.Limitations: Findings are confined to IDX-listed manufacturing firms in 2023, with earnings management proxied through Jones discretionary accruals and governance measured solely by meeting frequency. Caution is advised when generalizing across sectors or different macroeconomic conditions.Contributions: This study enriches legitimacy theory by explaining earnings management behavior in Indonesian manufacturing firms. Empirically, it highlights audit committee effectiveness as a critical deterrent to earnings management, offering practical guidance for regulators and companies to prioritize substantive governance over formal compliance.
Financial Resources, Corporate Governance, and Sustainability Performance: The Mediating Role of Financial Performance in Indonesian Manufacturing Firms Fithri Suciati; Tri Widyastuti; Harnovinsah Harnovinsah; Darmansyah Darmansyah
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2280

Abstract

This study investigates the relationships between financial resources, corporate governance, and corporate sustainability performance (CSP) in Indonesian manufacturing firms, with financial performance (FP) as a mediating mechanism. Although the Financial Services Authority’s (OJK) Sustainable Finance Roadmap encourages sustainability practices, sustainability disclosure among Indonesian firms remains inconsistent, and evidence regarding the role of internal financial resources in achieving CSP is inconclusive. Using a quantitative explanatory approach, this study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to 19 manufacturing firms listed on the Indonesia Stock Exchange with complete financial and sustainability reports during 2020–2024, resulting in 95 firm-year observations. The results show that corporate governance has a positive direct effect on CSP, whereas financial slack, financial capacity, and growth options exhibit significant negative direct effects. FP does not directly affect CSP but significantly mediates the relationship between financial resources and CSP, except for the governance–CSP relationship. These findings reveal a Financial Resource Sustainability Paradox, indicating that resource availability alone does not ensure sustainability commitment. This study contributes an integrated Financial Resource, Governance, and Sustainability framework and highlights the importance of governance mechanisms and effective financial resource conversion to improve sustainability outcomes.
GOVERNANCE , OVERSIGHT MECHANISMS AND ANTI-CORRUPTION IN INDONESIAN SOE’S Rafrini Amyulianthy; Muhammad Nauval; Aulia Keiko Hubbansyah; Khalida Utami; Harnovinsah Harnovinsah
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.13635

Abstract

This study investigates the effect of Good Corporate Governance, Government Share Ownership, and Audit Quality on anti-corruption policies in Indonesian state-owned enterprises (SOEs). Employing a quantitative approach, the research utilizes secondary data obtained from SOE annual reports, analyzed using multiple linear regression analysis. The findings reveal that Good Corporate Governance, Government Share Ownership, and Audit Quality significantly affect the adoption of anti-corruption policies in SOEs. These results underscore the critical role of effective governance mechanisms, state ownership involvement, and high audit quality in enhancing integrity and reducing corruption risk within public sector enterprises.
Co-Authors Achmad Jaelani Adriana Putri Ahmad Kama Jama Ahmad Kamal Jama Akhmad Amien Mastur Alamsyah, Sustari Alica Saputra, Ryandana Alifia, Nadhifa Alkotdriyah, Putri Puspa Alyah Irvie Aranda Alben Susanto Amanda, Okky Wahyu Ameilia Damayanti Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Anton Haryadi Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Baihaki Abdullah Bambang Santosa Basri, Husen Bernad Sagala Budiman, Surya Cahyani, Anggi Regita Cris Kuntadi Cris Kuntadi DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Della Amelia Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Dwi Prastowo Dyah Setyaningrum Efriyanto Efriyanto Efriyanto, Efriyanto Erwandy Erwandy Erwandy, Erwandy Erwin Permana Erwin Permana Fazlida Mohd Razali Fithri Suciati Frenky Samuel Takalamingan Hanif Rani Iswari Hastuti Indra Sari Hesti Maheswari Hubbansyah, Aulia Keiko Ibrahim Musa Gani Iva Khoiril Mala Iwan Firdaus Jamaliah Said JMV Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Khalida Utami Lenggogeni Lucky Nugroho Lufita Anggun Lusia Sri Arini Lysandra, Shanti Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muhammad Nauval Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Nawasiah, Nana Nelyumna, Nelyumna Noor Hazlina Ahmad Novianti, Indana Jamila Nurcahyani Nurcahyani, Nurcahyani Nurmala Ahmar Nurul Hidayah Nurwijayanti Nuryani, Nanik Oktaviani , Silvi Malvina Oktrivina, Amelia Patty, Brigitte Liony Permana, Erwin Pitoyo, Bayu Seno Prinoti Prinoti Putri, Putri Surya Permatasari Rafrini Amyulianthy Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Riza Bahtiar Sulistyan Rizki Wijaya Rodiana Rodiana Rofiq Idris Rossalia, Kusila Meyrin Ruhaini Muda Ruhiyat, Endang Safinatunnayah, Zihan Ayu Safrudin Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Sri Widyastuti Sri Widyastuti Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Sustari Alamsyah Swarmilah Hariani SYAM, M. ARDIANSYAH Tamaulina Br Sembiring Tri Widyastuti Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Winda Wulandari Winda Wulandari Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad