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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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Tan Ming Kuang
Universitas Kristen Maranatha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Carbon Emissions as a Moderator of Board Characteristics and Cost of Debt Budiarto, Sillvyana; Kuang, Tan Ming
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.
Perception On Accountant’s Roles In The Digital Era: Does It Matter For Z Generation? Meyliana Meyliana; Hanny Hanny; Ming Kuang Tan
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.5990

Abstract

Penelitian ini bertujuan untuk mengukur empat faktor yang dapat mempengaruhi niat calon mahasiswa generasi Z untuk memilih jurusan akuntansi sebagai jalur karir. Tiga fakor berasal dari Theory of Planned Behavior sedangkan faktor keempat adalah Digital Era. Data penelitian diperoleh melalui kuesioner yang dibagikan kepada 193 siswa SMA kelas XII di Bandung sebagai calon siswa. Hasil kuesioner diolah menggunakan skala Likert dan Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa keempat variabel independen berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi sebagai jaur karir. Namun pengujian secara parsial menunjukkan bahwa hanya variabel sikap yang berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi. Kesimpulan dari hasil penelitian ini sejalan dengan karakter generasi Z yang menyukai kebebasan dan tidak menyukai otoritas, sehingga hanya sikap sebagai pertimbangan pribadi yang mempengaruhi keputusan mereka. Selain itu, hasil penelitian ini mengungkapkan bahwa faktor era digital tidak berpengaruh terhadap minat mereka dalam memilih jurusan akuntansi yang sejalan dengan karakteristik generasi Z yang dikenal dengan generasi mobile. Generasi ini yang tumbuh dengan kemajuan teknologi dan menjadikan teknologi sebagai bagian dari dirinya agar era digital tidak menjadi faktor penghambat yang dapat mempengaruhi minat Generasi Z dalam memilih jurusan akuntansi.Kata Kunci: Teori Perilaku yang Direncanakan, Generasi Z, Era Digital, dan Jurusan Akuntansi
Investasi Saham Oleh Gen Z: Cerdas Finansial di Era Digital Candra, Tiffany; Darren, Andrew; Lusiana Kirani Adi Ningrat, Maria; Kuang, Tan Ming
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.v9i2.2723

Abstract

This study examines how Gen Z stock investment decisions in the contemporary digital era are influenced by digital literacy, social media, and financial literacy. This tsudy intends to investigate the degree to which social media and financial literacy impact investment choices and pinpoint the function of digital literacy as a moderating factor that can bolster the association. This study’s quantitative methodology included the distribution of questionnaires to 327 Gen Z students from one of Bandung’s private universities. Purposive sampling was the method employed to make sure the sample was pertinent to the specified study goals. The Partial Least Square-Structural Equation Modelling (PLS-SEM) method was used to analyze the investment decisions, social media, digital literacy, and financial literacy variables that were measured using a Likert scale. The study’s findings suggest that social media and financial literacy positively influence investment choices, but digital literacy as a moderating factor cannot enchance the impact of social media and financial literacy on investment choices.
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.
Online Cheating di Pendidikan Akuntansi dan Bisnis: Peran Dark Triad dan Locus of Control Margery, Nelvina; Bate’e, Nelsi Cerdik Intani; Sepang, Gracia Maharani; Kuang, Tan Ming
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2750

Abstract

The rapid growth of digital learning has reshaped the academic landscape, but it has also raised serious concerns regarding academic integrity. One of the emerging issues is the increasing prevalence of online cheating, which may be influenced by students’ psychological traits. This study aims to examine the impact of psychopathy—one of the traits within the Dark Triad—on online cheating behavior, while also evaluating the moderating role of locus of control (LoC). The novelty of this research lies in its integration of Dark Triad personality traits (specifically psychopathy) and locus of control in understanding online cheating within accounting and business education. A quantitative approach was employed, using primary data collected through a structured questionnaire distributed to 208 university students in Indonesia. The sample was selected using purposive sampling, focusing on students majoring in accounting and business. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software.The findings reveal that: (1) psychopathy has a significant and positive influence on the tendency to engage in online cheating; (2) students with an external locus of control are more likely to exhibit dishonest behavior; however, (3) locus of control does not significantly moderate the relationship between psychopathy and online cheating. These results suggest that while personality traits and perceived control play important roles in shaping unethical behavior in digital learning environments, their interaction may not always be statistically significant. The study underscores the importance of addressing individual psychological factors and calls for integrative strategies—such as digital ethics education and moral reflection—to foster academic honesty in online settings, particularly within accounting and business education.
Peningkatan Literasi Keuangan, Efikasi Diri, dan Perilaku Kredit Berisiko melalui Workshop Smart Money Management bagi Mahasiswa Kirirom Institute of Technology, Cambodia Junita, Imelda; Malinda, Maya; Dharmasetiawan, Johannes Buntoro; Joni, Joni; , Meythi; Martusa, Riki; Setiawan, Santy; Rapina; Kuang, Tan Ming; Setyawan, Surya
Jurnal Atma Inovasia Vol. 5 No. 6 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i6.12009

Abstract

The Smart Money Management community service program was designed to improve financial literacy, self-efficacy, and reduce risky credit behavior among students at Kirirom Institute of Technology (KIT), Cambodia. In the context of students facing challenges in personal financial management due to lack of knowledge and experience, this program aims to equip them with basic knowledge of financial management through an educational and interactive approach. The implementation method includes delivering materials on the concepts of SMART Goal and Smart Money Management, as well as participatory training activities in the form of frugal living action pictures. The evaluation results showed that the financial literacy score increased from 2.37 to 2.57, and self-efficacy from 3.28 to 3.7, while the perception of risky credit behavior decreased by 0.08 points. In addition, the results of the personal assessment showed an increase in the number of students who had a high understanding of finance from 2 to 7 people. These findings indicate that the program was successful in improving participants' understanding and positive attitudes towards financial management. Thus, this program contributes to strengthening students' ability to make wise financial decisions and fostering a disciplined and independent attitude in managing their finances in the future.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM, EMPLOYEE DISCIPLINE, AND ORGANIZATIONAL CULTURE ON ACCOUNTING INFORMATION QUALITY Nara Ika Prayendra; Rapina Rapina; 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
Co-Authors , Meythi Aditia, Nugraha Calvin Marchellino Adrian Yudisthira Agustinus, Andre Bate’e, Nelsi Cerdik Intani Budiarto, Sillvyana Cahyadi, Andreas Candra, Tiffany Darren, Andrew Debbianita Debbianita Dharmasetiawan, Johannes Buntoro Dien Noviany Rahmatika Esther Natalia Excel, Alexander Fahmi Dwi Suhenda Hanny Hanny Hanny Hanny Jessica Febriani Johannes Buntoro Darmasetiawan Joni Joni Junita, Imelda Lidia Memori Hia Lusiana Kirani Adi Ningrat, Maria Marcella Hoetama Margery, Nelvina Maya Malinda Meyliana Meyliana Michelle Fedora Nara Ika Prayendra Purwati, Misma Adhytia Raflesia, Shania Rapina Rapina Rapina Rapina Rapina Revaldo Farrel Witanto Reynard Tandayu Riki Martusa Samuel Oktavianus Santy Setiawan Santy Setiawan Sasongko, Sonnya Nurman Se Tin Sepang, Gracia Maharani Shania Katherine Sidebang Sherina Karyanto Surya Setyawan Wijaya, Dicky