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All Journal Journal of Accounting and Investment Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Shirkah: Journal of Economics and Business JIA (Jurnal Ilmiah Akuntansi) The Indonesian Journal of Accounting Research Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ekonomi KIAT Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Journal of Accounting Inquiry
M. Arsyadi Ridha
Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Accounting Inquiry

 1 
What Drives the Impact of Corporate Governance on Firm Value? Evidence from Earnings Management at Indonesian Sharia Stock Index (ISSI) Erdin Maulana Tristianto; Ridha, M. Arsyadi
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.2.070-083

Abstract

Purpose: This study sought empirical evidence on the impact of corporate governance as proxied by the board of commissioner's size, managerial ownership, and audit quality on firm value using earnings management as an intervening variable in energy sector companies indexed by the ISSI and listed on the Indonesia Stock Exchange from 2014 to 2022. Methodology: This study uses purposive sampling technique and panel data, resulting in 171 selected sample data units that will be processed using eviews. Findings: Managerial ownership, audit quality, and earnings management all have a significant and beneficial impact on firm value. However, the board of commissioners has a negative impact. Aside from that, the board of commissioners's size and managerial ownership do not affect earnings management, but audit quality has a negative effect. Earnings management as an intervening variable influences corporate governance variables.   Novelty: This research attempts to provide a novel viewpoint on how political instability in a country can affect the investment climate in the Indonesian energy sector, which has received little attention previously. This study also acknowledges the inconsistency of previous research findings regarding the relationship between corporate governance and firm value, paving the way for incorporating earnings management variables as mediators and ultimately contributing to our understanding of the complex dynamics between these elements.
What Shapes the Perceived Quality of Local Government Financial Reports? Evidence from the Special Region of Yogyakarta Ridha, M. Arsyadi; Yoananda Aurora Salsabila; Hadinata, Sofyan
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.122-136

Abstract

Purpose: This study aims to examine the key factors influencing the perceived quality of local government financial reports, focusing on internal stakeholder perceptions of decision usefulness, public accountability, and transparency. Method: A quantitative research approach was employed using a survey method. The population comprised all local government units (Organisasi Perangkat Daerah or OPD) in the Special Region of Yogyakarta, with purposive judgment sampling used to select relevant departments and agencies. The respondents were finance and accounting personnel within each sampled OPD. Data were collected through structured questionnaires and analyzed using WarpPLS 7.0 to assess the measurement model and test the proposed hypotheses via structural equation modeling (SEM). Findings: The results reveal that perceived decision usefulness, accountability, and transparency each have a significant and positive effect on the perceived quality of financial reports. These findings suggest that internal users’ judgments of report quality are strongly influenced by how well financial information supports managerial decisions, fulfills accountability expectations, and communicates financial realities transparently. Novelty: This study contributes to the public sector accounting literature by integrating three theoretical perspectives, decision-usefulness theory, public accountability theory, and transparency theory, to explain variation in perceived financial reporting quality. By focusing on the perceptions of internal stakeholders in local government, the study offers a contextualized understanding of how technical and normative dimensions of reporting shape quality assessments in a decentralized public finance environment.
Co-Authors Azizul Kholis, Azizul Dian Juliani Dyah Putri Widyarini Erdin Maulana Tristianto HARDO BASUKI Hasanah, Roma Muhammad Ridha Habibi Z Nasirwan Nasirwan Roma Hasanah Situngkir, Gomgom Sofyan Hadinata Widyarini, Dyah Putri Yoananda Aurora Salsabila