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All Journal Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia
Na'im, Ainun
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Economics, Econometrics & Finance

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The The determinants of accounting student perceptions of earnings management in Indonesia Suwadji, Sukma Annisa; Lestari, Rahayu; Muthmainnah, Dewi Refianingrum; Na'im, Ainun
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.27006

Abstract

Research aims: This study aims to investigate the influence of religiosity, gender, ethical orientation (idealism and relativism), and professional commitment on accounting students’ perceptions of earnings management.Design/Methodology/Approach: A quantitative approach was employed through the distribution of structured questionnaires to accounting students from several universities in Indonesia. The collected data were analyzed using multiple linear regression analysis to determine the relationship between the independent variables and perceptions of earnings management.Research findings: The findings show that religiosity has a influence on perceptions of earnings management, meaning students with higher religious values tend to view earnings management as unethical. Gender differences also play a significant role, where female students demonstrate stricter ethical views compared to male students. Idealistic ethical orientation is positively associated with ethical perceptions, whereas relativistic orientation does not have a significant effect. Moreover, professional commitment negatively affects the acceptance of earnings management practices.Theoretical contribution/ Originality: This study contributes to the literature on accounting ethics by providing empirical evidence of how individual characteristics and ethical values influence the ethical judgment of future accounting professionals regarding earnings management.Practitioner/Policy implication: The findings suggest that ethical training in accounting education should consider personal values and ethical orientations. Gender-responsive and value-based ethics education may enhance ethical standards in the profession.Research Limitations/Implications: The study is limited to accounting students and may not fully reflect the perceptions of practitioners in the field. Future research could expand the sample to include professionals for broader generalizability.
Enhancing ESG Performance Through Ownership Structure, Stakeholder Engagement, and Sustainable-Responsible Investment Geraldina, Ira; Muktiyanto, Ali; Na'im, Ainun
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13166

Abstract

This study analyzes how ownership, stakeholder engagement, and Sustainable and Responsible Investment affect ESG performance. Ownership is classified by government, management, and minority shareholder, while stakeholder engagement by employee, creditor, and community. Socially Responsible Investment is measured by dummy variable of SRI Kehati Stock Index. This analysis uses 270 Indonesia Stock Exchange-listed company observations from 2012–2022. Using unbalanced panel data, study finds that Socially Responsible Investment improves ESG performance, although ownership type has a distinct effect. ESG suffers from stakeholder engagement, particularly creditor and community engagement. This investigation advances ESG antecedent that interplays shareholders, industry recognition, and stakeholder’s engagement.
Co-Authors Ira Geraldina Muktiyanto, Ali Muthmainnah, Dewi Refianingrum Rahayu Lestari Suwadji, Sukma Annisa