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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan Journal of Indonesian Economy and Business Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Binus Business Review Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi JURNAL MANAJEMEN MOTIVASI 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 Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia 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 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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PERKEMBANGAN PENELITIAN KUALITAS AUDIT DI INDONESIA Faradilla, Widya Septi; Setiawan, Doddy
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4101

Abstract

Abstract— In the current competitive global landscape, the demand for transparency and accountability in financial reporting has significantly increased. Investors require accurate and reliable information to make well-informed decisions, while regulatory authorities have heightened oversight by enforcing stricter regulations and penalties for non-compliance. This environment calls for robust financial reporting systems and independent audits to maintain high standards of financial disclosure. High-quality audits are essential for maintaining stakeholder trust. However, the prevalence of fraud cases in Indonesia raises concerns about the effectiveness of current audit practices and the ability of auditors to detect and prevent fraud. As a result, the importance of audit quality has garnered increased attention from researchers. This study examines the trends in audit quality research in Indonesia as published in SINTA 2 journals from 2015 to 2024. The research employs the Charting the Field method, examining 108 articles categorized by topic and research method. The results reveal that the determinants of audit quality most frequently examined are independence, audit rotation, audit tenure, audit fees, and competence. In contrast, the most commonly investigated consequential variable is earnings management. Keywords: Audit Quality; Literature Review; Charting the Field; Review and Mapping; Research Trends
One Decade of Research on Sustainable Investment Decision: A Systematic Literature Review Sari, Pinkan Wulan; Aryani, Y Anni; Setiawan, Doddy
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.58038

Abstract

This study aims to show empirical evidence on the development of investor decision research in sustainable investment for a decade from 2015 to 2024. This study uses the Scopus and SINTA 2 databases to select articles based on predetermined criteria so that 75 articles related to sustainable investment decisions are obtained, with details of 71 articles indexed by Scopus and four accredited by SINTA 2. This study uses the charting-the-field approach method by Hesford et al. (2006) by classifying articles based on journal name and topic and using Vosviewer software for keyword and author collaboration network analysis. The literature review results show that the Sustainability Journal dominates publishing articles on sustainable investment decisions. Returns, financial literacy, risk, attitudes toward sustainable investment, and environmental concerns are the main factors that influence sustainable investment decisions. In addition, gender and attitudes toward sustainable investment are the most important moderating and mediating variables for sustainable investment decisions. Socially Responsible Investment is the most widely used keyword in previous studies. Gutsche, Gunnar is the author with the most publications on the topic of sustainable investment decisions. This research provides knowledge regarding developing trends in sustainable investment decisions and opportunities for agendas for further researchers.
An Analysis of QRIS Usage Behavior Using 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.
Perkembangan Penelitian Anti-corruption Disclosure di Indonesia Hisan, Sevira Khairatun; Setiawan, Doddy
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.82463

Abstract

This study aims to provide an overview of the development of anti-corruption disclosure research in Indonesia published in SINTA 2, SINTA 3, and international journals. This research uses the Charting the Field method. The sample amounted to 23 articles that discussed anti-corruption disclosure in Indonesia from 2014-2024. Mapping was done by classifying articles based on population, sample, year of observation, topic, and method. This study shows that anti-corruption disclosure research articles in Indonesia are dominated by the private sector population. The sample varies from an entity to 2,438 observations with 2 - 3 years of observation. Most articles examine antecedent topics with variables of government ownership, company size, foreign ownership, and industry type, also index measurement topics. Articles are dominated by quantitative methods. Keywords: Anti-corruption Disclosure, Literature Review, Charting the Field, Research Trend ABSTRAK Penelitian ini bertujuan memberikan gambaran mengenai perkembangan penelitian anti-corruption disclosure di Indonesia yang dipublikasikan dalam jurnal terakreditasi SINTA 2, SINTA 3, dan jurnal internasional. Penelitian ini menggunakan metode Charting the Field. Sampel penelitian ini berjumlah 23 artikel yang membahas tentang anti-corruption disclosure di Indonesia dari tahun 2014-2024. Pemetaan dilakukan dengan mengklasifikasikan artikel berdasarkan populasi, sampel, tahun pengamatan, topik, dan metodenya. Penelitian ini menunjukkan bahwa artikel penelitian anti-corruption disclosure di Indonesia didominasi oleh populasi sektor privat, terutama perusahaan seluruh sektor yang terdaftar di BEI. Sampel bervariasi mulai dari 1 instansi hingga 2.438 observasi dengan 2 – 3 tahun pengamatan. Sebagian besar artikel meneliti topik anteseden dengan variabel kepemilikan pemerintah, ukuran perusahaan, kepemilikan asing, dan tipe industri, serta topik pengukuran indeks. Artikel didominasi dengan metode kuantitatif. Kata Kunci: Pengungkapan Antikorupsi, Studi Literatur, Charting the Field, Tren Penelitian
Do the Characteristics of Startup Founders Matter for Funding Performance? Brahmana, Rayenda Khresna; Setiawan, Doddy; Lau, Evan; Kontesa, Maria
Journal of Indonesian Economy and Business Vol 39 No 3 (2024): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v39i3.11841

Abstract

Introduction/Main Objectives: Based on the upper echelons theory, this research examines the role of startup founders' characteristics on startup funding performance (SFP). This study considers the founder's experience, education, and gender as the characteristics that positively affect the SFP. Background Problems: While academia and industry emphasize the importance of startup funding performance (SFP), the empirical evidence on its determinant has received less attention. Yet, upper echelons theory addresses the importance of a leader's characteristics in increasing the organization's performance. Therefore, the current study focuses on investigating the role of startup founders' characteristics in the SFP. Novelty: The current study proposes the founder's characteristics as the key factor for startup funding. Unlike previous studies, this study utilized a survey design to answer the research question. Additionally, this study is the pioneer for entrepreneurial finance studies in gauging the upper-echelons framework. Research Methods: This research collected information from 228 Indonesian Startups through a survey. The estimation model is estimated using robust cross-sectional OLS regression and logistic regression. For robustness purposes, this study tackles the endogeneity issue by using two-stage least squares (TSLS) and PLS-SEM. Finding/Results: The regression results (including the two-stage least square approach) reveal that education and gender play a significant role in SFP but not experience. Moreover, it shows that higher education would increase a startup's probability of having better funding. Meanwhile, male entrepreneurs have lower funding performance than women entrepreneurs. Conclusion: Our study surmises that the education of the founders is crucial for startup financing in Indonesia. It also shows that the experience of founders has a trivial effect. It supports the upper echelons theory, emphasizing the pivotal role of founders' characteristics in entrepreneurial finance. Policy-wise, focusing on education can enhance startup success while addressing gender disparities is crucial. However, limitations exist, suggesting the need for longitudinal studies and broader sample sizes. Future research could explore managerial abilities and cultural factors, offering fresh insights into the literature.
Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island Aurelia, Clara; Nurmayanti, Poppy; Afifah, Ulfa; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31788

Abstract

This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit opinion from the Indonesian Supreme Audit Board (ISAB) for each local government sample. The tested independent variables are capital expenditure, characteristics of local governments (size, financial independency, and local government status), and mayors characteristics (experience and age). Data were obtained from the summary of semester audit results of ISAB, official website of the ministry of finance and the local governments in Sumatera Island. Total samples are 143 local governments and the period of study is 5 years (2016 2020, or 715 observations). Using the multinomial logistic regression, this study found that a lower ratio of capital expenditure, smaller local governments, local government in city areas, and local governments led by older and experienced mayor are associated with higher financial reporting quality. This study also uncovered that mayor education level and mayor graduated from the Institute of Public Administration (or IPDN) have positive influence of financial reporting quality of the local governments.
Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia Ummah, Yumna Rifdatul; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21332

Abstract

The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emissions
Dampak Pengendalian Intern dan Ketepatan Informasi Terhadap Kebermanfaatan Akuntansi Akrual: Studi pada Pemerintah Daerah Fatmawati, Ratna; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.10900

Abstract

This study aims at examining the effect of internal control and the accuracy of financial reporting information on the usefulness of accrual information for decision-making in Indonesian local governments. The samples of this study are financial officers in the Indonesian local governments. The questionnaires were sent to Regional Work Unit financial officers consisting of Budget Users, Finance Administering officials (PPK) and Treasurers expenditure in six local governments: Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten. The 570 questionnaires were sent to the respondenst and only 423 questionnaires that can be used and analysed, resulting in the response rate of 76.31%. A multiple linear regression was utilized for the data analysis. The result of the study shows that the internal controls and the accuracy of financial reporting information have positive influence on the usefulness of accrual accounting information for decision-making in the local governments. Thus, if the level of internal control is higher and the information is more precise, then the information will be more useful for decision-making.
Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia Putriani, Tina; Nurmayanti M, Poppy; Mela, Nanda Fito; Basri, Yesi Mutia; Setiawan, Doddy; Kurnia, Pipin
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32678

Abstract

Objective The purpose of this study is to investigate the effect of political connections on banking performance with women commissioners as a moderating variable.Design/Methodology The population of this study derive from banking sector listed on Indonesia Stock Exchange from 2016 to 2021 with the final sample of as many as 42 banks with a total of 252 observations. Hypothesis testing was performed using multivariate regression analysis.Results This study finds that commissioners who have political connections tend to report higher banking performance, as measured by ROA. Meanwhile, women commissioners tend to report lower banking performance (ROA). Furthermore, there is a positive influence from political connections to banking performance when there are women commissioners. In addition, this study employs alternative measures of banking performance, namely ROE and including bank risk. This study also replaces the measurement of political connections from dummy variables to a number of political commissioner members compared to total commissioners. In particular, these results are robust after replacing the measurement of political connections, the commissioners who have political connection will report higher banking performance than commissioners who have no political connections. However, political connection and women commissioners have no significant effect on banking performance, when using ROE as banking performance. Meanwhile, political connection has a negative impact on bank risk. It suggests that political connections can reduce bank risk by decreasing overdue credit (Non-Performance Loan).Research limitations/implications This study focuses primarily on the linear relationship with required gender diversity between political ties and banking performance. This study adds to the growing body of research on how political connection and gender affect banking performance.Novelty/Originality Gender diversity or women commissioners are still rare as the impact of commissioners' political connection on banking performance in Indonesia.
Fiscal Decentralization, Accountability and Corruption Indication: Evidence from Indonesia Saputra, Newin Ananta Aji; Setiawan, Doddy
Jurnal Bina Praja Vol 13 No 1 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.13.2021.29-40

Abstract

In the Corruption Perception Index 2019, Indonesia ranks 90th among 180 countries (Transparency International, 2020). Indonesia still among the lowest rank in the corruption index. This index shows that corruption is an important issue for Indonesia. Therefore, the study aims at examining the determinants of corruption in Indonesia. This study focuses on two important aspects: fiscal decentralization and accountability. Since the enactment of Law Number 22 of 1999, which was then revised by Law Number 32 of 2004, the local government can manage fiscal. It is expected that local governments can use resources for the improvement of the wealth of the citizens. Further, the local government has a responsibility for using the resources.  However, there are cases regarding corruption in local government in Indonesia. This study uses secondary data from local government financial statements to search the corruption indication, level of fiscal decentralization, and accountability. The study’s sample consists of 94 districts/cities on Java during the 2013-2015 period. The dependent variable in this study is an indication of corruption. Furthermore, the study divided corruption into three aspects: regional losses, potential regional losses, and revenue deficiency. The independent variables in this study were fiscal decentralization and accountability. This study uses multiple linear regression models to test the effect of fiscal decentralization and accountability on Indonesia’s corruption indicator. The result of the study shows that fiscal decentralization has a negative impact on corruption indication. The higher degree of fiscal decentralization minimizes the corruption indication in Java island. Meanwhile, fiscal decentralization has a negative effect on regional losses and revenue deficiency. Accountability has no significant on corruption indication. However, accountability has a negative impact on regional losses. In conclusion, both fiscal decentralization and accountability have curb corruption indication in the regional losses aspect.
Co-Authors Adibuddin, Ahmad Farras Almaeda, Try Rizky Andrianto, Alfian Angger Tunggul P, Angger Tunggul Arif Santoso Aurelia, Clara Bambang Sutopo Basuki, Murya Arief Budianto Budianto Budiono, Graceilla Kristia Seraphim Catur Wicaksono, Nur Wahyu Chee, Hong Kok Ciptowati, Liana Citraningtyas, Theresia Dian Hapsari, Dian Eko Arief Sudaryono, Eko Arief Faradilla, Widya Septi Fatmawati, Ratna Fitriani, Novi Halim Dedy Perdana Hisan, Sevira Khairatun Ika, Siti Rochmah Irwan Trinugroho Irwan Trinugroho Kee Phua, Lian Khusna, Nur Hidayatul Kurniawan, Rasyid Ridha Lau, Evan Lyna Latifah Magdalena, Theresia Maria Kontesa Mela, Nanda Fito Nilasakti, Afifah Oki Nilawati, Oulivia Nurcahya, Sifit Dwi Nurmayanti M, Poppy Phua, Lian Kee Pipin Kurnia Poppy Nurmayanti Pramuda, Archangela Vitachristie Diva 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 Nugrahanig Sari, Maria Puspita Nugrahaning Sari, Pinkan Wulan Sari, Wa Ode Nurmila Setyorini, Eka Siti Maisaroh Subastian, Levina Ulfa TAMTOMO, AGATHA PRICILLIA SEKAR Tiara, Noptaningrum Rohmah Ulfa Afifah, Ulfa ulfa, mutia Ummah, Yumna Rifdatul Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widyatmoko, Arya Sindhung Wikan Isthika, Wikan Y. Anni Aryani Yesi Mutia Basri Yusnita Mahardini, Nikke