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All Journal Jurnal Akuntansi & Auditing Indonesia Kinerja Media Ekonomi dan Manajemen Jurnal Akuntansi Bisnis MODUS-Jurnal Ekonomi dan Bisnis Asia Pacific Fraud Journal ASEAN Journal of Community Engagement Jurnal Dharma Bhakti Ekuitas Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Atma Inovasia Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis
Anggreni Dian Kurniawati
Faculty Of Business And Economics, Universitas Atma Jaya, Yogyakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Kinerja

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Enhancing Sustainable Transparency: A Content Analysis of Sustainability Reporting in Financial vs. Non-financial Sectors Kurniawati, Anggreni Dian; Michelle, Paullyne
KINERJA Vol. 29 No. 1 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i1.10338

Abstract

Sustainability reporting is becoming increasingly important for companies across various industries due to the growing awareness of sustainability issues and the stakeholders demand for sustainability performance information. However, sustainability reporting practices might differ throughout industries due to their specific characteristics. This study aims to compare sustainable reporting practices in financial and non-financial industries. A descriptive qualitative approach using secondary data is chosen in which the 2022 sustainability report was produced by the top ten financial and non-financial companies listed on the Indonesia Stock Exchange. This study uses content analysis with Landrum model categories and keyword frequency to evaluate the transparency levels of financial and non-financial industries’ sustainability reporting. The findings reveal that financial industries disclose more about the environment or ecology than non-financial industries that are more business- centered. The results of this study contribute to companies improving sustainable reporting practices and helping stakeholders understand sustainability information reported by companies in different industries so that they can make better decisions.
Assessing the Risk of Fraudulent Financial Reporting in Indonesian Banking Companies Through the Lens of Hexagon Fraud Analysis Sare, Mathildis Tellyani Sega; Kurniawati, Anggreni Dian
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.12289

Abstract

The study aims to determine the impact of hexagon fraud on the detection of potential fraudulent financial statements. The study identified several factors that may have contributed to the emergence of potentially fraudulent financial reporting. These factors included the financial stability of the pressure element, the ineffective monitoring of the opportunity element, the change of auditor of the rationalization element, changes in the director of the capability element, the CEO duality of the ego element, and the political connection of the collusion element. The Eckel Index projects the possibility of fraudulent financial statements. The sample in this study is a banking company listed on the Indonesian Stock Exchange in the period 2018 to 2022. Sample obtained by purposive sampling. This study will highlight the possibility of fraudulent financial reporting, particularly regarding income smoothing practices used by Indonesian banks. The insights obtained from the hexagon fraud analysis can be leveraged by a banking institution to enhance its sustainable management procedures in the future.
Enhancing Sustainable Transparency: A Content Analysis of Sustainability Reporting in Financial vs. Non-financial Sectors Kurniawati, Anggreni Dian; Michelle, Paullyne
KINERJA Vol. 29 No. 1 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i1.10338

Abstract

Sustainability reporting is becoming increasingly important for companies across various industries due to the growing awareness of sustainability issues and the stakeholders demand for sustainability performance information. However, sustainability reporting practices might differ throughout industries due to their specific characteristics. This study aims to compare sustainable reporting practices in financial and non-financial industries. A descriptive qualitative approach using secondary data is chosen in which the 2022 sustainability report was produced by the top ten financial and non-financial companies listed on the Indonesia Stock Exchange. This study uses content analysis with Landrum model categories and keyword frequency to evaluate the transparency levels of financial and non-financial industries’ sustainability reporting. The findings reveal that financial industries disclose more about the environment or ecology than non-financial industries that are more business- centered. The results of this study contribute to companies improving sustainable reporting practices and helping stakeholders understand sustainability information reported by companies in different industries so that they can make better decisions.
Co-Authors Abda Abda Aloysia Yanti Ardiati ANNA PURWANINGSIH Atika Jauharia Hatta Hambali Baehaqi Bianka Andriyani, Bianka Brillian Ardana Budisantoso, A. Totok Cahyo Indraswono, Cahyo Gabriella Hanny Kusuma, Gabriella Hanny Goldia Liku Sirupang Pongrangga Ignatia Ryana Widyatini Junaedi, Sheellyana, M. F. Juniarty, Daniella Angelika Marwanta, Y. Yohakim Michelle, Paullyne Muhammad Sabandi Pratiwi Budiharta, Pratiwi Putra, Tegar Satya Putri, Kamalia Sare, Mathildis Tellyani Sega Sisianti Dewi Putry Syamsuddin, Muhammad Mukhtasar Tabita Indah Iswari, Tabita Indah Theresia Diah Widiastuti, Theresia Diah Totok Budisantoso, Totok Toyibah Kusumawati Wimpie Yustino Setiawan, Wimpie Yustino Yohanes Mario Pratama