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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan The Indonesian Accounting Review Journal of Indonesian Economy and Business Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Binus Business Review Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Bina Praja Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Journal of Socioeconomics and Development Jurnal ULTIMA Accounting Shirkah: Journal of Economics and Business KEK (Kajian Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal Of Science, Technology & Management (IJSTM) Indonesian Capital Market Review Journal of Indonesian Economy and Business Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia IPSIKOM Accounting Analysis Journal Journal of Advanced Studies in Management
Doddy Setiawan
Bina Nusantara University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Transportation

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Tax Avoidance : Do Foreign Interests Have a Role? Nurcahya, Sifit Dwi; Setiawan, Doddy; Aryani, Y. Anni; Sudaryono, Eko Arief
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.3636

Abstract

FDI may have beneficial effects on economic development. On the other hand, the presence of foreign investment leads to foreign interest, which has the potential to minimize tax burden by exploiting cross-border tax policy discretion. This study examines the influence of foreign interest on the tax avoidance practices of firms in Indonesia. This is quantitative research using a sample of firms listed in the IDX80 index with a financial reporting period of 2018-2021. The results of this study indicate that foreign ownership has a positive effect on tax avoidance. Meanwhile, the number of foreign commissioners and the number of foreign directors does not affect tax avoidance. Apart from contributing to the theory, this study is also a concern for the DGT in anticipating the risk of tax avoidance by foreign capital firms. Keywords: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
TRANSFER PRICING IN INDONESIA: LITERATURE ANALYSIS Isthika, Wikan; Aryani, Y Anni; Setiawan, Doddy
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18727

Abstract

This research aims to present studies regarding transfer pricing or related party transactions in Indonesia. This research explains that 53 articles comprised 33 from 15 accredited national journals (Sinta 2) and 20 from 18 accredited international journals (Scopus). The articles used are from 2002 until September 2023. This research categorized articles into four parts: publication trends, existing research (themes, topics), causes and effects, and future research agenda regarding transfer pricing or related party transactions in Indonesia. Based on the articles on transfer pricing in Indonesia, this research concludes that transfer pricing or related party transactions can be categorized into 2. There are financial variables and corporate governance variables. Previous studies have inconsistent results because of the difference in transfer pricing indicators used.
Fostering Investment Efficiency in Indonesian Firms: Empirical Evidence and Recommendations for Future Research Risdiawan, Hanafi; Aryani, Y Anni; Setiawan, Doddy; Sudaryono, Eko Arief
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.36135

Abstract

Objective The purpose of this research is to review and examine the empirical evidence on investment efficiency in Indonesia.Design/methodology This research employs bibliographic analysis. This research utilizes 30 articles published between 2015 and 2023 in internationally recognized Scopus journals and nationally recognized Sinta 2 journals.Results This research identifies three categories of factors that impact investment efficiency namely financial, governance, and non-financial factors. Financial factors are essential in assessing investment effectiveness, while corporate governance factors can enhance a firm's investment decisions. Non-financial factors related to managerial personnel can also significantly impact a firm's investment efficiency. Future research on investment efficiency in Indonesia should incorporate diverse variables and external factors, conduct comparative studies with neighboring countries, and collaborate with industry stakeholders to bridge the gap between theory and practice.Research limitations/implications This research focuses primarily on analyzing the literature on investment efficiency in Indonesia by using charting the field method. This research adds to the literature on the various factors that affect the investment efficiency of firms.Novelty/Originality This research is the first to conduct a comprehensive literature review on investment efficiency in Indonesia. By systematically analyzing findings from various studies, this research offers a unique and thorough understanding of investment efficiency within the Indonesian context.
An Analysıs of QRIS Usage Behavıor Usıng UTAUT Approach Ciptowati, Liana; Setiawan, Doddy
APMBA (Asia Pacific Management and Business Application) Vol 13, No 1 (2024)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2024.013.01.2

Abstract

Quick Response Code Indonesian Standard (QRIS) is an electronic tool for transactions in Indonesia that uses a standardized national QR code. QRIS helps the growth of micro, small, and medium enterprises and facilitates domestic payment transactions. It also encourages financial inclusion. In this study, the UTAUT technique is used to describe the factors that can influence the tendency to use certain technologies. This study uses quantitative research methods, and the main data collection tool is a questionnaire. In this study, the sample consists of 110 people who work in Micro, Small, and Medium Enterprises and use the Quick Response Code Indonesian Standard (QRIS) digital transaction tool. This study was conducted using structural equation modeling (SEM) along with the partial least squares (PLS) method. The results showed that performance expectations, business expectations, social influence, and supportive conditions significantly influenced the decision or desire of MSME players to use QRIS as a digital payment tool. In terms of using QRIS, only the variables of social influence and enabling conditions affect the behavior of MSME players. However, user intentions may influence the relationship between performance expectations, effort expectations, social influence, and enabling variables that influence usage behavior.  
VALUE RELEVANCE OF CARBON EMISSION DISCLOSURE AND ENVIRONMENTAL PERFORMANCE FOR INVESTOR: EVIDENCE FROM MINING INDUSTRY IN INDONESIA Kurniawan, Rasyid Ridha; Widagdo, Ari Kuncara; Aryani, Y. Anni; Setiawan, Doddy; Ika, Siti Rochmah
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 2 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i2.80360

Abstract

This study analyses the effect of carbon emission reporting and environmental performance on mining companies"™ market value which is listed on the IDX (Indonesian Stock Market). Based on sample criteria, 47 company samples were selected for 5 years (2018 "“ 2022), resulting in 235 data samples. This study employs the panel data regression method which is processed using Eviews software. Before data analysis, a model selection test was carried out, and the fixed effect model was chosen as the best fit. The data model"™s feasibility was then tested using classical assumption tests. This investigation reveals a negative correlation between environmental performance and firm value, indicating that environmental performance does not enhance company value. However, voluntary carbon emissions report a positive influence on firm valuation. This research contributes to the literature on corporate environmental responsibilities and their impact on various stakeholders.JEL: G30, G32.
Carbon emissions disclosure: an overview of research in Indonesia Nilasakti, Afifah Oki; Aryani, Y Anni; Setiawan, Doddy
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21913

Abstract

Research aims: This research aims to find out the research’s development of carbon emissions disclosure topic in the Indonesia context.Design/Methodology/Approach: The method employed was charting the fields by Hesford et al. (2006) on some articles indexed by Sinta 2 and 3, as well as Scopus with research based in Indonesia. The articles were selected by criteria, obtaining 60 articles for further analysis.Research findings: The literature study’s results showcase that the carbon emission disclosure research trend in Indonesia has increased in the last five years. This trend was reviewed deeply through further discussions in terms of its factors influencing and consequences, theories and samples used. The major factors influencing carbon emission disclosure are profitability, firm size, and leverage. Moreover, carbon emission disclosure also affects firm value. Theoretical contribution/Originality: This study provides knowledge regarding existing carbon emission disclosures and opportunities for further research agenda, especially on empirical research.
Forward-Looking Information Disclosure: The Role of The Board of Directors Hapsari, Dian; Setiawan, Doddy; Aryani, Y. Anni
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.5428

Abstract

This study examines the effect of gender diversity, board size, and frequency of board meetings on forward-looking information disclosure in manufacturing companies in Indonesia. Financial factors such as profitability, leverage, and company age are used as control variables. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period, using purposive sampling method. The results of the panel data regression analysis show that gender diversity and frequency of board meetings have a significant positive effect on the disclosure of forward-looking information, while board size does not show a significant effect. These findings support agency theory which states that higher information disclosure can reduce information asymmetry and agency costs, as well as improve the assessment of future corporate performance.
AUDIT QUALITY, AUDIT COMMITTEE, AND EARNINGS MANAGEMENT PRE-POST IFRS IMPLEMENTATION: EVIDENCE FROM INDONESIAN CONSUMER GOODS COMPANIES Puspita, Adya; Setiawan, Doddy
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.654-666

Abstract

The purpose of this study is to examine the association of audit quality and audit committee on earnings management through the time line of IFRS implementation phases. The sample of this study consists of consumer goods companies with 237 firm-years observations during 2008 – 2018 from the Indonesian Stock Exchange. This study shows that audit quality can diminish accrual earnings management rather than in real earnings management. Audit committee works well on accrual earnings management rather than on real earnings management. This study limited to Indonesian Consumer Goods companies only. Future researchers might expand the sample and consider qualitative methods to provide valuable insights the minds of the managers and stakeholders, and explanations regarding manager’s incentives can be obtained.
Pengaruh Gender dan Dukungan Politik terhadap Kinerja Pemerintah Daerah Pratama, Fadillah Ahmad Fauzi; Setiawan, Doddy
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/m3khg974

Abstract

This study aims to investigate how gender and political support influence the performance of local governments in Java. This study is based on public policy theory. This study also examines several control variables related to regional characteristics such as local government size, capital expenditure, and regional wealth levels. The sample in this study consisted of all regencies/cities in Java, namely 113 regencies/cities, and the observation period was from 2016 to 2018. The results of this study indicate that local government performance is influenced by gender and political support. This study also conducted further tests such as analysis of non-expansion areas, which yielded consistent results.
Sustainable Bonds in Indonesia: A Systematic Literature Review and Future Prospects Putri, Fatwasari Soeratno; Aryani, Y. Anni; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.43737

Abstract

The aim of this study is to review publications on sustainable bonds in Indonesia between 2017 and 2024 using a systematic literature review (SLR). Using the SPAR-4-SLR methodology, 30 relevant articles were sourced from Scopus and Sinta 1 and 2 databases, identified through keywords including "sustainable bond, "green bond", "green sukuk, "social bond", "sustainability bond", "sustainability-linked bond", "eco-bond", "blue bond", "green Islamic bond", "SRI sukuk", "ESG bond", "climate bond", "SDG bond", and "Indonesia. A bibliometric analysis using Vosviewer was performed to map keyword co-occurrences, revealing green bonds and green sukuk as dominant themes. The study identifies key drivers of sustainable bonds such as investor awareness, regulatory advancements, green marketing, and challenges like high capital costs, greenwashing risks, and regulatory inconsistencies. Emerging instruments such as blue sukuk, sovereign climate-aligned bonds, and earthquake bonds offer new avenues for sustainable finance in Indonesia. This research underscores the critical role of sustainable bonds in achieving climate goals and social inclusion while emphasizing the need for broader studies on underrepresented bond types.
Co-Authors Adibuddin, Ahmad Farras Adimudra, Adya Puspita Andrianto, Alfian Angger Tunggul P, Angger Tunggul Anjeli, Berliana Arif Santoso Aurelia, Clara Ayu Lestari, Risna Bambang Sutopo Basuki, Murya Arief Budianto Budianto Budiono, Graceilla Kristia Seraphim Catur Wicaksono, Nur Wahyu Chee, Hong Kok Ciptowati, Liana Dian Hapsari, Dian Eko Arief Sudaryono, Eko Arief Faradilla, Widya Septi Fatmawati, Ratna Fitriani, Novi Fitriyoka, Aidil Halim Dedy Perdana Hisan, Sevira Khairatun Ika, Siti Rochmah Irwan Trinugroho, Irwan Kee Phua, Lian Kristiana, Ida Kurniawan, Rasyid Ridha Lau, Evan Lyna Latifah Magdalena, Theresia Maria Kontesa Mela, Nanda Fito Muhammad Ikhsan Nainggolan, Yohanna Thresia Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmayanti M, Poppy Phua, Lian Kee Pipin Kurnia Poppy Nurmayanti Pratama, Fadillah Ahmad Fauzi Puspita, Adya Putri, Fatwasari Soeratno Putriani, Tina Rahmasari, Arttika Rayenda Khresna Brahmana Risdiawan, Hanafi Rizqiyati, Chanif Robert T. Herman, Robert T. Santoso, Wakhid Nanang Saputra, Newin Ananta Aji Sari, Maria Puspita Nugrahaning Sari, Pinkan Wulan Sari, Putri Nanda Sari, Wa Ode Nurmila Selima, Nabila Syaharani Setyorini, Eka Subastian, Levina Ulfa Syafik, Mohammad TAMTOMO, AGATHA PRICILLIA SEKAR Tiara, Beby Ulfa Afifah, Ulfa ulfa, mutia Ummah, Yumna Rifdatul Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Widyatmoko, Arya Sindhung Wikan Isthika, Wikan WINANTI, WINANTI Y. Anni Aryani Yesi Mutia Basri Yusnita Mahardini, Nikke