Articles
<![CDATA[THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA ]]>
<![CDATA[Tanujaya, Kennardi]]>;
<![CDATA[Dharmawan, Caesar]]>
<![CDATA[ Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2025): April ]]>
Publisher : <![CDATA[Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo ]]>
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DOI: 10.35906/equili.v14i1.2322
<![CDATA[ABSTRAKManajemen laba yang efektif dapat memengaruhi transparansi dan akuntabilitas laporan keuangan perusahaan, sementara kinerja ESG (Environmental, Social, and Governance) berperan penting dalam keberlanjutan bisnis. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kondisi keuangan perusahaan dan kinerja ESG terhadap praktik manajemen laba, serta implikasinya di Indonesia. Penelitian ini menggunakan data dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang secara konsisten mengungkapkan laporan keberlanjutan dalam periode tujuh tahun terakhir. Metode analisis yang diterapkan adalah regresi panel, dengan aplikasi Eviews 12 untuk mendukung pengolahan data. Hasil penelitian menunjukkan bahwa kinerja ESG berpengaruh positif terhadap praktik manajemen laba dan kondisi keuangan perusahaan memiliki pengaruh signifikan negatif. Temuan ini mengindikasikan bahwa meskipun perusahaan dengan kinerja ESG tinggi mungkin merasa tertekan untuk menunjukkan kinerja finansial yang baik, kondisi keuangan yang baik tidak selalu mendorong perusahaan untuk melakukan manajemen laba. ABSTRACTEffective earnings management can influence the transparency and accountability of a company's financial reports, while ESG (Environmental, Social, and Governance) performance plays a crucial role in business sustainability. The purpose of this research is to analyze the impact of a company's financial condition and ESG performance on earnings management practices, as well as its implications in Indonesia. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) that have consistently disclosed sustainability reports over the past seven years. The analytical method applied is panel regression, utilizing Eviews 12 software to support data processing. The results indicate that ESG performance has a positive effect on earnings management practices, while the company's financial condition has a significant negative impact. These findings suggest that although companies with high ESG performance may feel pressured to demonstrate good financial performance, strong financial conditions do not always encourage companies to engage in earnings management.]]>
<![CDATA[The effect of tax planning activities and firm characteristic: Evidence from Indonesia ]]>
<![CDATA[Kennardi Tanujaya]]>;
<![CDATA[Winda Lius]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i1.765
<![CDATA[This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. Public interest statement This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company. Article history Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023]]>
<![CDATA[KUALITAS LAPORAN KEUANGAN: APAKAH KETERLAMBATAN LAPORAN AUDIT, KESIBUKAN MITRA AUDIT, KARAKTERISTIK DIREKSI DAPAT MEMPENGARUHI? ]]>
<![CDATA[Kennardi Tanujaya]]>;
<![CDATA[Christian]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v6i2.419
<![CDATA[Delays in audit reports can be caused by busy audit partners who hold several clients, which can affect the quality of financial reports. This research analyzes the influence of audit partners' busyness and directors' characteristics on the quality of financial reports, with audit report delays as a mediating variable. Using multiple linear regression, this research examines 233 sample data from property and real estate companies listed on the IDX during the 2018-2022 period. The research results show that the size of the board of directors has a significant negative effect on audit report delays. Audit report delays have a significant negative effect, and the directors' expertise has a significant positive effect on the quality of financial reports. Delays in the audit report are not significant in mediating the effect of partner busyness and director characteristics on the quality of financial reports. The results of this research provide new insight into evaluating financial reports, especially regarding delays in audit reports, partners' busyness, and directors' characteristics.]]>
<![CDATA[DETERMINANTS OF THE TIMELINESS OF PUBLISHING FINANCIAL REPORTS: NON-FINANCIAL COMPANIES IN INDONESIA ]]>
<![CDATA[Tanujaya, Kennardi]]>;
<![CDATA[Elliany, Elliany]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i1.4795
<![CDATA[Background: The timeliness of publishing financial reports is very important for companies and users of financial information. Delays in publishing financial reports can impose sanctions on the company concerned, hinder economic decisions, and even create a bad reputation for the company among investors.Purpose: This research aims to examine the influence of company size, profitability, leverage, number of subsidiaries, board independence, board ownership, audit quality, and composite corporate governance index (CG-Index) on the timeliness of publishing financial reports.Research method: The data analysis method used in this research is panel regression analysis with a total of 439 company analysis units over 5 years.Research result: Panel regression test results show that the variables profitability and board independence have a significant negative effect on the timeliness of publishing financial reports. Audit quality and the CG-Index have a significant positive relationship with the timeliness of publishing financial reports.Originality/Novelty: The research uses the CG-Index to measure the effectiveness of corporate governance in reducing the potential for audit delays in developing countries.]]>
<![CDATA[PENGARUH ROTASI AUDITOR, PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN TERHADAP ASIMETRI INFORMASI DAN PERAN HUBUNGAN POLITIK DI PERBANKAN INDONESIA ]]>
<![CDATA[Pina, Pina]]>;
<![CDATA[Tanujaya, Kennardi]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.360
<![CDATA[This research aims to determine the effect of audit rotation, profitability, Leverage and company age on information asymmetry with political relations as a moderating variable in banking in Indonesia. The data studied is 32 banks registered on the IDX from 2016 to 2022. This research found that auditor rotation did not influence information asymmetry. Even though political relations were added as moderation, auditor rotation did not affect information asymmetry. Profitability and Leverage have a negative influence on information asymmetry, and company age has a positive impact on information asymmetry. The results of this research imply that investors need to consider company characteristics in detecting information asymmetry in financial reports.]]>
<![CDATA[STRATEGIC LEADERSHIP AND SUSTAINABILITY: THE ROLE OF CEO CELEBRITY IN PROMOTING GREEN INNOVATION ]]>
<![CDATA[Chandra, Budi]]>;
<![CDATA[Ivone]]>;
<![CDATA[Tanujaya, Kennardi]]>;
<![CDATA[Surny]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v25i2.23365
<![CDATA[This study aims to investigate the impact of CEO celebrity status on green innovation (GI) adoption in companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This study applies empirical analyses to examine the relationship between high-profile leadership and sustainability practices. Regression analyses and robustness tests, including coarsened exact matching (CEM), were used to ensure the validity of the findings. The results show that companies with celebrity CEO celebrity have higher rates of GI adoption compared to companies without CEO celebrity, emphasising the influential role of CEO visibility in advancing corporate sustainability initiatives. The findings support the Upper Echelon Theory (UET) which states that the characteristics of top executives influence strategic decisions. The implication is that companies should utilise the public profile of their leaders to strengthen environmental initiatives and build stakeholder trust. Limitations include the geographical focus on Indonesia and the use of a binary indicator for CEO celebrity status. Future research should look at other markets and use more detailed measurements for a clearer understanding.]]>
<![CDATA[Analyzing the Effect of Tax Risk on Audit Report Timeliness: Evidence of Audit Committee Moderation ]]>
<![CDATA[Tantya, Fristhienty]]>;
<![CDATA[Tanujaya, Kennardi]]>;
<![CDATA[Dewi, Sari]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v10i1.1820
<![CDATA[Timeliness in audited financial reporting is a critical element of credible corporate disclosure. However, heightened tax-related uncertainty can increase audit complexity and extend the completion period of audit procedures. This study investigates whether tax risk contributes to audit report lag and assesses the moderating role of audit committees in this association. Using panel data from 925 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange between 2019 and 2023, the hypotheses were examined through moderated regression analysis. The empirical results reveal that firms exposed to greater tax risk experience significantly longer audit delays, suggesting that auditors require more extensive verification and judgment when auditing aggressive or uncertain tax positions. In contrast, an effective audit committee is found to mitigate this effect by strengthening monitoring functions, improving communication with external auditors, and ensuring the availability of reliable information during the audit process. This study contributes to the governance and auditing literature by providing evidence from an emerging market that emphasizes the role of tax risk in shaping reporting timeliness and highlights the governance mechanisms that can reduce delays. The findings have practical implications for regulators and corporate boards to improve audit committee effectiveness in supporting higher transparency and reporting credibility.]]>
<![CDATA[Perancangan Sistem Akuntansi Berbasis Access pada UMKM Laundry Pink Jaya ]]>
<![CDATA[Tanujaya, Kennardi]]>;
<![CDATA[Christina, Christina]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari ]]>
Publisher : <![CDATA[Bhinneka Publishing ]]>
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DOI: 10.58266/jpmb.v4i3.1168
<![CDATA[Artikel ini bertujuan untuk merancang dan menerapkan sistem informasi akuntansi berbasis Microsoft Access pada usaha jasa Laundry Pink Jaya di Kota Batam, untuk mengatasi permasalahan pencatatan transaksi keuangan yang belum sesuai dengan standar akuntansi yang berkaitan. Tahapan kegiatan dimulai dari identifikasi permasalahan yang dihadapi laundry, pengumpulan data melalui wawancara dan observasi, perancangan sistem, implementasi sistem hingga tanap pengujian dan evaluasi yang diperoleh. Sistem akuntansi yang dibangun meliputi pencatatan transaksi penjualan jasa, pembelian persediaan, pembuatan jurnal umum, pembuatan rekening pokok, dan penyusunan laporan keuangan dalam bentuk laporan posisi keuangan dan laporan rugi laba. Hasil kegiatan ini menunjukkan bahwa sistem akuntasi yang dirancang berhasil untuk mencatat transaksi keuangan penjualan, pembelian persediaan, pembuatan rekening pokok, dan pembuatan laporan keuangan dalam bentuk laporan posisi keuangan dan laporan rugi laba sistem akuntannsi, serta membantu pemilik usaha dalam memonitor kondisi keuangan secara lebih akurat.]]>
<![CDATA[Independent Commissioners and Tax Avoidance: The Role of Sustainability ]]>
<![CDATA[Kennardi Tanujaya]]>;
<![CDATA[Felicia]]>;
<![CDATA[Robby Krisyadi]]>
<![CDATA[ Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/t463gt55
<![CDATA[This study aims to investigate how independent commissioners influence corporate tax avoidance, using sustainability performance as a mediating variable, and to examine whether independent commissioners encourage responsible tax practices through enhanced sustainability engagement. The research was conducted in Indonesia using secondary data from companies listed on the Indonesia Stock Exchange during the period 2019–2023, employing a quantitative approach with regression analysis and path analysis for mediation testing using Stata software. The results show that independent commissioners have a positive and significant impact on sustainability performance by enhancing corporate transparency and accountability, while their direct effect on tax avoidance is insignificant. However, sustainability performance significantly reduces tax avoidance and mediates the relationship between independent commissioners and tax avoidance. These findings indicate that independent commissioners indirectly encourage responsible tax behavior through improved sustainability practices, suggesting the need to strengthen governance frameworks and sustainability disclosure standards to promote ethical corporate behavior. The study is limited to a specific period (2019–2023) and the Indonesian context, which may reduce the generalizability of the findings to other regions or timeframes, but it contributes to the corporate governance and sustainability literature by providing empirical evidence on the mediating role of sustainability performance in Indonesia and offering insights for researchers, policymakers, and companies regarding the role of board independence in encouraging ethical tax practices.]]>
<![CDATA[Hubungan Perencanaan Pajak dan Pengungkapan Pajak pada Perusahaan Terbuka di BEI ]]>
<![CDATA[Kennardi Tanujaya]]>;
<![CDATA[Catherine Catherine]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v14i1.5818
<![CDATA[This study aims to determine the impact of tax planning on tax disclosure. The approach used in this study is a quantitative approach using data on the financial statements of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results showed that tax planning had a significant negative effect on tax disclosure. This shows that the tax planning of the company is not comparable with the disclosures made by the company which results in reduced transparency of reports in a company. That way, the more aggressive tax planning will reduce tax disclosure in the company's financial statements.]]>
