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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Accounting Analysis Journal Jurnal Kajian Akuntansi SENTRALISASI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Jurnal Abdimas Sangkabira ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi E-Jurnal Akuntansi
Badingatus Solikhah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Journal : Jurnal Akuntansi

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Accounting Conservatism: Growth, Ownership, Distress, and Governance Interaction Amanda Hermannisa; Badingatus Solikhah
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3485

Abstract

This study examines the relationship between accounting conservatism in Indonesian non-financial firms and growth opportunity, managerial ownership, and financial distress, addressing conflicting findings in prior research and governance differences. Good Corporate Governance is used as a moderating mechanism to understand its effect on financial reporting. Using 8,440 firm-year observations from companies listed on the Indonesia Stock Exchange from 2015 to 2024, accounting conservatism is measured by the difference between net income and operating cash flow. Panel regression models assess direct effects and the moderating role of GCG, represented by board size and independent directors. Data from Refinitiv are analyzed through regression, correlation, descriptive statistics, and interaction terms. Results indicate growth opportunity, managerial ownership, and financial distress positively affect accounting conservatism. GCG moderates these relationships: independent members reduce the effect of  financial distress, while larger boards and more independent members strengthen managerial ownership impact and weaken that of growth opportunity.
ESG Controversies in ASEAN-5: The Role of Board Structure and Governance Characteristics Nisak, Choirun; Solikhah, Badingatus
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3509

Abstract

This study analyzes the effects of corporate governance mechanisms on ESG controversies among non-financial ASEAN-5 firms from 2021–2024, with firm size as a moderator. Using a Fixed Effects Model with PCSE, the findings show that audit committee independence and board gender diversity significantly reduce ESG controversies, whereas board independence increases controversy exposure due to greater transparency. CEO duality exhibits a marginally positive effect. Firm size weakens the positive effects of CEO duality, audit committee independence, and gender diversity, while reducing the adverse effect of board independence. Robustness tests confirm the consistency of results. Overall, the study emphasizes that the role of governance in mitigating ESG controversies depends on organizational scale and institutional context.
Co-Authors Adiba, Rara Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Agustine Dwianika Ali, Shujahat Amanda Hermannisa Anna Kania Widiatami Deni Dwi Aryani Devita, Hanik EDI SARWONO Estu Ratnasari Fitriana, Ratna Husnurrosyidah, Husnurrosyidah Ida Ayu Putu Sri Widnyani Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Imar Ardeliani Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Intan Pradita Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kusumosari, Larassanti Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Musyarofah, Azhaar Nastiti Rahayuni Nisak, Choirun Novianne Devy, Arienda Nurdian Susilowati Nuryana Nainggolan, Nuryana Putri, Tiara Tirta Andrissa Putri, Yuthika Rani Putri, Yuthika Rani Rahayuni, Nastiti Ratna Fitriana Risna Ade Tarantika Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Siti Amaroh Sukardi Ikhsan Trisni Suryarini Weng, Pei-Yu Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar