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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Buletin Pembangunan Berkelanjutan ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Journal of Islamic Finance and Accounting Research Accounting Analysis Journal
Siska
Departement Of Accounting, Faculty Of Economics And Business, Universitas Islam Riau, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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WOMEN AND CORPORATE TRANSPARENCY: CHALLENGES IN ANTI-BRIBERY AND CORRUPTION POLICIES Siska; Susanti, Efi; Yesitasari; Putri Juleta, Tiara Amanda
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.709

Abstract

This research aims to evaluate the effect of an independent board of commissioners on the disclosure of bribery and corruption policies and to test whether gender diversity moderates these relationships in the short and long term. This research addresses the empirical gap in Indonesia concerning the role of gender diversity in increasing transparency. The method used is the Panel Vector Error Correction Model (PVECM) on 42 public companies in Indonesia during the 2021–2023 period, with data obtained from Refinitiv Eikon DataStream. The findings indicate that the presence of an independent board of commissioners is significant in the long-term disclosure of bribery and corruption policies, but gender diversity cannot moderate these relationships. Research highlights the importance of empowering women on boards to meaningfully improve supervisory functions.
Determinants of Sukuk Ratings in Indonesia: The Role of Financial Performance as a Moderator Siska; Antoni R, Stevanus; Zulhelmy
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.23116

Abstract

Purpose: The study examines the long-term influence of sukuk age, institutional ownership, and managerial ownership on sukuk ratings with financial performance as a moderating variable in sukuk issuing companies in Indonesia. Method: The population comprises 30 sukuk issuers during 2021-2023, from which 18 companies met the criteria using purposive sampling. Data analysis used the PVMAR and PVMECM techniques. Findings: The findings reveal that institutional ownership, managerial ownership, and financial performance have a long-term effect on sukuk ratings, while sukuk age does not. Moreover, financial performance strengthens the long-term effects of sukuk age, institutional ownership, and managerial ownership on sukuk ratings. Novelty: The study offers a new perspective on the interaction between sukuk rating determinants and financial performance in Indonesia, which provides essential implications for sukuk issuing companies in Indonesia to improve their financial performance. It shows the importance of good corporate governance and support from institutional shareholders as long-term stability factors that positively affect Sukuk ratings.
Co-Authors Desi Ratna Sari Fini Rizki Nanda Halimahtussakdiah Halimahtussakdiah Haugesti Diana Indri Adinda Irena Hastuti Ismayanti Ananda Putri Nina Nursida Oktaviani, Rona Naula Ollavia Edri Putri Juleta, Tiara Amanda Raja Ade Fitrasari Mochtar Rosyetti Rosyetti Samsu Rizal Putratama Sannia Rifka Harahap Stevanus Antoni.R Susanti, Efi Yesitasari Yolanda Pratami Yusrawati Zulhelmy