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All Journal Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Indonesian Journal of Accounting and Governance Jurnal Atma Inovasia SWARNA PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Tan Ming Kuang
Universitas Kristen Maranatha
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DO INTELLECTUAL CAPITAL AND ESG MITIGATE ACCOUNTING FRAUD? Wijaya, Dicky; Kuang, Tan Ming
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.17

Abstract

Abstrak – Apakah Modal Intelektual dan ESG Mengurangi Kecurangan Akuntansi?Tujuan Utama – Tujuan dari penelitian ini adalah untuk melihat pengaruh modal intelektual serta peran moderasi ESG terhadap kecurangan akuntansi.Metode – Penelitian ini menggunakan analisis regresi logistik untuk menganalisis data. Sampel penelitian ini adalah seluruh perusahaan non-keuangan di Indonesia yang mempublikasikan laporan keuangannya secara konsisten dan memiliki skor ESG selama periode 2017-2021.Temuan Utama - Implementasi ESG memperkuat modal intelektual dalam mengurangi kecurangan akuntansi. Hal ini meningkatkan akuntabilitas dan transparansi perusahaan. Pada sisi lainnya, modal intelektual sendiri tidak mempengaruhi kecurangan akuntansi.Implikasi Teori dan Kebijakan - Penelitian mengimplikasikan bahwa penerapan ESG adalah upaya perusahaan memenuhi hak para pemangku kepentingan dan meminimalkan konflik agensi. Penelitian ini memberikan implikasi bagi regulator, perusahaan, dan investor untuk menerapkan ESG.Kebaruan Penelitian - Penelitian ini memiliki kebaruan untuk memosisikan ESG sebagai pemoderasi pengaruh modal intelektual dan kecurangan akuntansi.Abstract – Do Intellectual Capital and ESG Mitigate Accounting Fraud?Main Purpose – This research aims to examine the influence of intellectual capital and the moderating role of ESG on accounting fraud.Method – This research uses logistic regression analysis to analyze the data. The sample for this research is all non-financial companies in Indonesia that publish their financial reports consistently and have ESG scores during the 2017-2021 period.Main Findings – The ESG implementation strengthens intellectual capital in reducing accounting fraud. This implementation increases company accountability and transparency. On the other hand, intellectual capital itself does not affect accounting fraud.Theory and Practical Implications - Research implies that implementing ESG is a company's effort to fulfil the rights of stakeholders and minimize agency conflicts. This research provides implications for regulators, companies and investors to implement ESG.Novelty - This research has the novelty of positioning ESG as a moderating influence of intellectual capital and accounting fraud.
Kepemimpinan Autentik dan Kualitas Pelaporan Keuangan: Peran Iklim Etis Sasongko, Sonnya Nurman; Kuang, Tan Ming
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2195

Abstract

Financial reports are a crucial factor that can influence economic decision-making. Accountants are responsible for producing high-quality financial reports that provide transparent, accountable, and reliable information. Although there have been numerous studies examining the factors that can affect the quality of financial reporting, research investigating the impact of leadership style and ethics on financial reporting quality is still limited. Therefore, this study aims to examine the influence of authentic leadership on the quality of financial reporting, moderated by the ethical climate. A survey questionnaire was used to collect primary data in a quantitative approach. The Authentic Leadership Questionnaire (ALQ) was employed to measure authentic leadership, while the ethical climate was measured using a questionnaire based on the research by Qualls & Puto (1989). The quality of financial reporting was measured using a questionnaire developed by Iqbal & Javed (2017). The sample for this study consists of management accountants, financial accountants, public accountants, and accountants in the public sector. Finally, the hypothesis testing in this study employed the Structural Equation Modelling-Partial Least Squares (SEM-PLS) analysis method. This research reveals a positive influence of authentic leadership and ethical climate on the formation of high-quality financial reports. The ethical climate strengthens the relationship between authentic leadership and financial reporting quality. To improve financial reporting quality, this study suggests the importance of authentic leadership in the selection, promotion, and development of leaders, as well as the creation of an ethical culture in organizations.
Apakah Narsisme dan Love of money Memicu Kecurangan Laporan Keuangan? Kuang, Tan Ming; Agustinus, Andre; Cahyadi, Andreas; Purwati, Misma Adhytia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2285

Abstract

The financial statements that accurately represent the financial performance of an entity in a relevant and reliable manner are crucial for economic decision-makers. Therefore, financial reports should be free from misrepresentation, especially those intentionally committed with the aim of deceiving users. While research on fraud is a significant issue in the business and accounting context, studies connecting personality factors to financial statement fraud remain limited. This study aims to examine the direct and indirect impact of narcissistic personality traits on financial statement fraud, considering the role of love of money as a mediating variable. The research adopts a quantitative approach, collecting primary data through questionnaires distributed via social media platforms such as Instagram and WhatsApp, as well as direct invitations to respondents. The sample consists of 90 accounting students from various universities, primarily located in West Java, Indonesia. Data analysis is conducted using the SEM-PLS approach. The research findings indicate that individuals with narcissistic personality traits tend to be obsessed with money and engage in financial statement manipulation. However, the study did not find a significant impact of the love of money on financial statement fraud, and the role of the love of money as a mediating variable was not identified. These findings offer practical insights for accounting program managers to integrate individual character development, aiming to produce graduates with ethics and integrity. For the accounting profession and corporate management, these findings underscore the importance of considering individual factors in mitigating the risk of accounting fraud.
Dampak Keberagaman Gender Dewan Direksi dan Inovasi Lingkungan terhadap Biaya Utang di Indonesia Aditia, Nugraha Calvin Marchellino; Kuang, Tan Ming
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2429

Abstract

This study aims to test and find out the influence of Board Gender Diversity and Environmental factors on the Cost of Debt of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using a quantitative method and a sample of 164 companies from various sectors, this research found that Board Gender Diversity does not have a significant influence on the Cost of Debt. This could be due to the still low level of gender diversity in the boards of directors of Indonesian companies, so its impact on debt costs is not yet clearly visible. Furthermore, the Environmental variable also does not have a significant influence on the Cost of Debt. Although environmental issues are becoming increasingly important, companies' awareness of disclosing related information is still low, so it has not yet impacted creditors' perceptions of company risk. The findings of this study can assist companies in developing more effective, sustainable corporate governance strategies and provide valuable information for investors and other stakeholders in assessing investment risks and opportunities.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM, EMPLOYEE DISCIPLINE, AND ORGANIZATIONAL CULTURE ON ACCOUNTING INFORMATION QUALITY Nara Ika Prayendra; Rapina Rapina; Meythi Meythi; Riki Martusa; Tan Ming Kuang; Johannes Buntoro Darmasetiawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1292

Abstract

The development of accounting information systems in the era of technology and globalization is expected to improve the quality of accounting information. Moreover, the implementation of supporting work discipline and an organizational culture aimed at enhancing the quality of the resulting accounting information is also anticipated. However, in reality, the quality of accounting information produced, particularly within the government, remains relatively low. Previous research has examined the impact of various variables on the quality of accounting information systems. This study is conducted with the aim and novelty of determining the influence of accounting information systems, employee discipline, and organizational culture on the quality of accounting information. This type of research is quantitative, with the sample obtained using primary data through the distribution of questionnaires to employees in the accounting, finance, and tax departments of private companies, amounting to 80 respondents. The sampling technique in this study employs purposive sampling with the Structural Equation Model (SEM) research model. Data analysis utilizes SmartPLS. The results of the study indicate that the accounting information system does not significantly influence the quality of accounting information, whereas employee discipline and organizational culture have a significant effect on the quality of accounting information. With these findings, it is hoped that future research can use a larger data sample to achieve significant results and assist in the generalization of research findings. This study suggests that companies focus on improving discipline through training, supervision, and reward systems that support adherence to accounting procedures. Strengthening an organizational culture that emphasizes work discipline can also improve the quality of accounting information
Pengaruh Media Pembelajaran Daring Terhadap Pengetahuan Belajar Mahasiswa Akuntansi Sherina Karyanto; Reynard Tandayu; Jessica Febriani; Tan Ming Kuang
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v2i2.3279

Abstract

Instructional media is one of important factors that affect students’ understanding on the learning materials. The main purpose of this study is to examine the impact of instructional media especially e-learning on students’ knowledge in a business education context based on E-learning theory. Data collected from 80 valid respondents at two well-known private universities in Bandung were used to test the research hypothesis using simple regression method. The results indicate that e-learning is perceived as a useful approach for helping accounting students acquire knowledge. This study implies that e-learning may be considered as one approach to deliver knowledge in a business education domain.
Carbon Emissions as a Moderator of Board Characteristics and Cost of Debt Sillvyana Budiarto; Tan Ming Kuang
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2650

Abstract

This study investigates how carbon emissions moderate the relationship between board characteristics and cost of debt in Indonesia's two-tier corporate governance system. A total of 612 firm-year observations were collected from 204 non-financial companies that were incorporated in the Indonesia Stock Exchange (IDX) from the year 2020 to 2022. Using Moderated Regression Analysis (MRA), the study demonstrates that the cost of debt is unrelated to the number of women on the board and the independence of commissioners. However, this finding indicates that carbon emissions moderate the influence of gender diversity on cost of debt. Employing Robustness Standard Errors, the study's findings are solid. The outcome of this research implies that board members and management may use this information to manage loan expenses by hiring more women. It is suggested that women on the board are more aware of environmental performance, which could lower the cost of debt for companies with low carbon emissions.
Persepsi dan Keterlibatan Auditor Internal terhadap Perilaku Etis Auditor Internal: Peran Mediasi Kolaborasi Three Lines dan Praktik GRC Novi Kurniawan; Adela Nadya; Tan Ming Kuang
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3187

Abstract

The study aims to examine how Internal Auditors’ Perception and Internal Auditors’ Engagement influence Three Lines Collaboration and Governance, Risk, and Compliance (GRC) Practices, and how these mechanisms relate to the Ethical Behavior of Internal Auditors in Indonesia. Prior evidence has predominantly positioned the Three Lines Model and GRC as organizational-level structural arrangements, leaving limited understanding of how internal auditors’ individual attributes shape collaborative governance quality and ethical conduct. Distinct from research that emphasizes formal structures and procedures, this study contributes by foregrounding internal auditors as individual actors and by positioning perception and engagement as determinants of Three Lines Collaboration and GRC Practices with implications for ethical behavior in internal auditing. Data were collected using a structured questionnaire from internal auditors directly involved in internal auditing, internal control, risk management, and compliance functions across various organizations, yielding 270 valid responses selected through purposive sampling. The hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that Internal Auditors’ Perception and Internal Auditors’ Engagement have positive and significant effects on Three Lines Collaboration and GRC Practices. Furthermore, Three Lines Collaboration and GRC Practices have a positive and significant effect on the Ethical Behavior of Internal Auditors. Overall, the findings suggest that strengthening internal auditors’ role-related perception and sustaining engagement are strategic levers to reinforce collaborative governance and embed ethical standards within organizations.
Peran Pelepasan Moral dalam Hubungan antara Kepemimpinan Etis dan Pengambilan Keputusan Tidak Etis pada Akuntan di Indonesia Lilianawati Lilianawati; Lidwina Andrea; Tan Ming Kuang
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3288

Abstract

This study aims to analyze the role of individual moral mechanisms in explaining the relationship between ethical leadership and unethical decision tendencies  in professional accountants. This study examines the influence of moral detachment on unethical decisions and the role of such construct mediation in the relationship between ethical leadership and unethical decisions. The research uses a quantitative approach with a causal design. Data was collected through a questionnaire survey of 281 professional accountants in Indonesia who were selected using purposive sampling techniques. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that moral detachment has a positive and significant effect on unethical decisions. Ethical leadership has a negative and significant effect on moral liberation. Moral detachment has been shown to mediate the relationship between ethical leadership and unethical decisions. The direct influence of ethical leadership on unethical decisions is insignificant. These findings confirm that moral mechanisms are the main pathway in explaining accountants' unethical behavior. This study expands on Social Cognitive Theory by demonstrating a full mediation mechanism through moral detachment in linking ethical leadership and unethical decision-making. These findings confirm that internal moral mechanisms play a central role in explaining unethical decisions in the accounting profession. Ethical leadership functions as a shaper of self-regulation and an individual's moral orientation, not as a direct control of behavior. The implications of the study emphasize the importance of strengthening ethical leadership that focuses on preventing moral rationalization and forming ethical awareness in the education, training, and governance of the accounting profession in Indonesia.
Pelatihan Penyusunan Laporan Keuangan Gereja GBKP sesuai ISAK 335: Pendekatan Metode Diskusi Interaktif dan Demonstrasi Ita Salsalina Lingga; Joni Joni; Tan Ming Kuang; Lauw Tjun Tjun; Elyzabet Indrawati Marpaung; Candra Sinuraya; Maria Natalia; Sinta Setiana; Endah Purnama Sari Eddy; Ollin Flajuanta Tjando; Vania Marleen; Keith Yohanes Reinhart
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 7 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli, 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i7.3574

Abstract

Nonprofit organizations such as churches have a moral and institutional obligation to manage their finances transparently and accountably to their entire congregation. However, many churches face limited human resource capacity in accounting and financial reporting. Maranatha Christian University, in collaboration with the Batak Karo Protestant Church, held a community service activity aimed at improving the accounting literacy of GBKP administrators through a training approach on preparing church financial reports in accordance with ISAK 335 based on interactive discussion method and live demonstrations. A total of 18 participants were involved in their program. An evaluation instrument in the form of a comprehension test was administered before and after the training to quantitatively measure the program’s effectiveness. The data obtained showed a significant improvement in understanding (94%) of participants after participating in the training series. The live demonstration approach was deemed capable of simplifying technical accounting concepts to make them more easily understood by participants with non-accounting backgrounds. These findings confirm that improving the understanding of accounting concepts and the ability to prepare financial reports for church communities depends heaviliy on the selection of appropriate and contextual delivery methods. This program is expexted to become a reference model for nonprofit organizations.
Co-Authors Adela Nadya Aditia, Nugraha Calvin Marchellino Adrian Yudisthira Agustinus, Andre Cahyadi, Andreas Candra Sinuraya Debbianita Debbianita Dien Noviany Rahmatika Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Esther Natalia Excel, Alexander Fahmi Dwi Suhenda Hanny Hanny Hanny Hanny Imelda Junita Ita Salsalina Lingga Jessica Febriani Johannes Buntoro Darmasetiawan Johannes Buntoro Dharmasetiawan Joni Joni Keith Yohanes Reinhart Lauw Tjun Tjun Lidia Memori Hia Lidwina Andrea Lilianawati Lilianawati Marcella Hoetama Maria Natalia Maya Malinda Meyliana Meyliana Meythi Meythi Meythi, Meythi Michelle Fedora Nara Ika Prayendra Novi Kurniawan Ollin Flajuanta Tjando Purwati, Misma Adhytia Raflesia, Shania Rapina Rapina Rapina Rapina Rapina Reynard Tandayu Riki Martusa Riki Martusa Samuel Oktavianus Santy Setiawan Sasongko, Sonnya Nurman Se Tin Shania Katherine Sidebang Sherina Karyanto Sillvyana Budiarto Sinta Setiana Surya Setyawan Vania Marleen Wijaya, Dicky Witanto, Revaldo Farrel