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All Journal The Indonesian Accounting Review Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research JDE (Journal of Developing Economies) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntansi : Jurnal Akuntansi Integratif Jurnal Akademi Akuntansi (JAA) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi Accounting Analysis Journal Atestasi : Jurnal Ilmiah Akuntansi
Novrys Suhardianto
Universitas Airlangga
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Impact of Auditor Characteristics on Key Audit Matters Disclosure in Indonesian Listed Companies Kusumawati, Selfiah; Suhardianto, Novrys
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.47128

Abstract

Tp>This study examines the impact of external auditor characteristics on the disclosure of Key Audit Matters (KAM) in the Indonesian context. The characteristics considered include audit fees, educational background, gender, the size of the certified public accounting (CPA) firm, and auditor experience. Employing a quantitative approach, the study analyzed 1,383 IDX-listed companies from 2022 to 2023 using multiple linear regression with fixed effects to control for industry and year variations. The results indicate that CPA firm size has a significant negative effect on KAM disclosure, suggesting that companies audited by Big 4 firms tend to disclose fewer KAMs. In contrast, audit fees, education, gender, and auditor experience show no significant effects. These findings suggest that the complexity and scale of the audited company, together with the audit policies of the CPA firm, play a more decisive role in determining the extent of KAM disclosure than individual auditor characteristics.
CEO FINANCIAL EDUCATION, FIRM PERFORMANCE, AND ESG PERFORMANCE OF LQ45 COMPANIES Thomas, Mario Yohanis; Suhardianto, Novrys
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2010

Abstract

Financial education that emphasizes only economic perspectives and moral hazard tends to make CEOs with financial expertise highly profit-oriented. Therefore, it is important to identify the influence of a financial education background on the financial performance of LQ45 companies, as well as the role of ESG performance in moderating this relationship. The analysis was conducted using Multiple Least Squares Regression and Moderated Regression Analysis on 166 observations indexed in LQ45 from 2017 to 2022. The results of the analysis indicate that the financial expertise of the CEO has a positive effect on financial performance, and ESG performance weakens this influence. This study's findings have practical implications, suggesting that ESG performance can serve as a governance mechanism to mitigate extreme profit orientation, allowing for the optimization of non-financial aspects such as the company's ESG performance.
INTERAKSI DOKTER, MANAJEMEN, DAN PEMILIK DALAM PRAKTIK AKUNTANSI MANAJEMEN RUMAH SAKIT Adam, Helmy; Tjahjadi, Bambang; Suhardianto, Novrys
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.32

Abstract

Abstrak – Interaksi Dokter, Manajemen, dan Pemilik dalam Praktik Akuntansi Manajemen Rumah SakitTujuan Utama – Penelitian ini bertujuan untuk mendeskripsikan peran akuntansi manajemen dalam menunjang hubungan dokter dan rumah sakit dalam upaya peningkatan kinerja.Metode – Penelitian ini menggunakan pendekatan deskriptif kualitatif. Informan dalam penelitian ini adalah perwakilan pemilik, dokter, dan akuntan di sebuah rumah sakit.Temuan Utama – Akuntansi manajemen berperan sentral dalam menyelaraskan kepentingan dokter dan rumah sakit.  Peran akuntansi dijalankan melalui fungsi prediksi keberlanjutan bisnis, kendali biaya, dan pemberian insentif/bonus. Akuntansi berperan dalam menyediakan informasi untuk perhitungan, membuat formulasi dan analisis, dan menciptakan transparansi hasil perhitungan.Implikasi Teori dan Kebijakan – Hasil penelitian konsisten dengan teori ketergantungan sumber daya. Selain itu, pada aspek praktik, akuntansi merupakan alat pemilik dan manajemen untuk menjadi penyeimbang melalui perannya dalam menyediakan informasi, analisis, dan transparansi.Kebaruan Penelitian – Penelitian ini menghubungkan akuntansi manajemen dan perilaku dokter. Abstract – Doctors, Management, and Owner Interactions in Hospital Management Accounting PracticesMain Purpose – This study aims to describe the role of management accounting in supporting the relationship between doctors and hospitals in an effort to improve performance.Method – This study uses a qualitative descriptive method. The informants were representatives of owners, doctors, and accountants in a hospital.Main Findings – Management accounting plays a central role in aligning the interests of doctors and hospitals.  The role of accounting is carried out through the functions of predicting business sustainability, cost control, and incentive/bonus provision. Accounting has a rule to provide information for calculations, making formulations and analyses, and creating transparency of calculation results.Theory and Practical Implications – The results of the study are consistent with the resource dependency theory. In addition, on the practical aspect, accounting is a tool for owners and management to be a balancer through its role in providing information, analysis, and transparency.Novelty - This study links management accounting and physician behaviour.
Hubungan CEO Overconfidence dengan Penghindaran Pajak Hidhayana, Nurul; Suhardianto, Novrys
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.459 KB) | DOI: 10.20884/1.sar.2021.6.1.3097

Abstract

The purpose of this study was to analyze the relationship between CEO overconfidence and tax avoidance. This study uses overinvestment to measure the level of overconfidence of a company CEO. The tax avoidance is measured by the Effective Tax Ratio (ETR). This study uses 567 observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and uses STATA 14.0 software to analyze the data. The results of the analysis show that CEO overconfidence has a positive relationship with tax avoidance. Companies that have CEO overconfidence tend to be involved in regulating corporate taxes which leads to tax avoidance activities. Thus, this study succeeded in proving that the more overconfident a CEO is, the more aggressive the tax avoidance will be.
Accounting and Sustainability Practices grounded in Spirituality and Ethics Ermawati, Yana; Suhardianto, Novrys
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.730

Abstract

This study investigates the potential impact of spirituality and ethics, particularly within the Islamic religion on advancing sustainable accounting principles and reevaluating the modern capitalist paradigm. This study aims to demonstrate integrating spiritual and ethical principles into accounting methods to enhance transparency, fairness, and accountability. It will achieve this through examining case studies and an extensive review of relevant literature. Moreover, the study assesses how this method might facilitate the shift towards a more sustainable paradigm, wherein corporations prioritize financial gain and the societal and ecological consequences of their activities. Incorporating spiritual principles into accounting methods involves integrating these values into the decision-making process, which will have a long-term impact on the organization. Adopting these principles enables companies to meet regulatory requirements, improve operational effectiveness, and generate additional benefits for all stakeholders, including shareholders, employees, communities, and the environment.
Pengaruh Transfer Pricing Terhadap Kepatuhan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi Farahiyah, Alfira; Suhardianto, Novrys
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2052

Abstract

This research aims to provide empirical evidence of the influence of transfer pricing on tax compliance with sales growth as a moderating variable. The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sample in this research was 1202 companies using purposive sampling with criteria written by the researcher. This research uses quantitative methods by conducting descriptive tests, correlation tests, and multiple linear regression tests using Stata 14. The results of this research indicate that transfer pricing has a negative influence on tax compliance. On the other hand, the research results show that sales growth cannot moderate the effect of transfer pricing on tax compliance. Thus, the results of this research do not support the legitimacy theory which states that companies always try to gain legitimacy or good recognition from stakeholders for the sustainability of the company's business. This research also uses control variables that represent company characteristics. The control variables of this research are profitability (ROA), company size (SIZE), and Leverage (LEV). Of these three variables, ROA in this study has a significant negative effect on tax compliance and company size in this study has a significant negative effect on tax compliance
Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia : Sebuah Tinjauan Literatur Riska Nur Rosyidiana; Ni Luh Putu Normadewi Abdi Pradnyani; Novrys Suhardianto
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1171

Abstract

Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.
The Influence of CEO's Education Level and Accounting Professional Background on Financial Slack Syahbinah, Syahbinah; Suhardianto, Novrys
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.19432

Abstract

Purposes: This study examines the influence of the CEO's education level and accounting background on financial slack, providing insights into how executive characteristics shape economic decisions. Methods: The research uses data from non-financial public companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, covering 1,001 firm-year observations. The study employs multiple linear regression analysis to assess the relationship between CEO characteristics and financial slack, controlling for firm-specific and macroeconomic factors. Findings: The results show that the CEO's education level does not significantly affect financial slack. On the contrary, this study finds that CEOs with an accounting background can reduce financial slack.    Novelty: This research supports the upper echelons theory, which argues that top executives' characteristics influence strategic decisions. Specifically, CEOs with an accounting background shape financial slack decisions. The findings offer valuable insights for companies on accounting qualifications when hiring CEOs during crises, emphasizing financial slack as crucial for sustaining survival and growth. Additionally, this research aids investors in assessing corporate leadership for better investment decisions, contributing to corporate governance discussions on financial strategies and executive decision-making in uncertain economic conditions.
Corporate Governance for Mitigating Financial Distress during COVID-19 in Non-Financial Firms on Indonesia Stock Exchange Rohman, Naufal Aulia; Suhardianto, Novrys
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.2124

Abstract

Purpose: This study aims to examine the effect of corporate governance mechanisms on financial distress using the proxies of institutional ownership and independent commissioners during the COVID-19 pandemic from 2020 to 2022. Method: The research involves a robust sample of 886 companies listed on the Indonesia Stock Exchange, excluding the financial industry. Through the application of logistic regression analysis using SPSS 29, a thorough examination of the data is conducted to unravel the intricate relationship between corporate governance mechanisms and the probability of financial distress. Findings: The results showed that the corporate governance mechanism proxied by institutional ownership and independent commissioners was proven to reduce the probability of financial distress during the COVID-19 pandemic from 2020 to 2022. Novelty: As a result, this study successfully presents empirical evidence that supports the need for companies to implement good corporate governance to prevent potential business risks such as financial distress both under normal conditions and during unpredictable crises such as the COVID-19 pandemic.
Generalist CEOs and the Cost of Debt: Evidence from Indonesia Suhardianto, Novrys; Ningsih, Sri; Rahmatulloh, Sahrian Aditya; Nasih, Mohammad; Putri, Oudyza Oktavia; Nuryaddin, Zayyan Ahmad
Gadjah Mada International Journal of Business Vol 28, No 1 (2026): January
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.116168

Abstract

This study examines the impact of generalist CEOs on the cost of debt in Indonesia, using data from public companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2021. Employing panel data regression with a random effects model, Coarsened Exact Matching (CEM), and Heckman's two-stage regression, the results indicate that companies with generalist CEOs incur higher debt costs. Additional analyses confirm that specialist CEOs are associated with lower debt costs, reinforcing the main findings. These results highlight how generalist CEOs, with their broad industry experience, may increase perceived financial risk, leading creditors to impose higher interest rates. From a practical perspective, these findings provide valuable insights for investors, corporate boards, and policymakers in aligning CEO selection processes with firm-specific financial objectives to mitigate risks. From a social perspective, the findings underscore the importance of addressing financial risks associated with generalist CEOs, particularly in Indonesia, where high information asymmetry and inefficient capital markets persist. Elevated borrowing costs could hinder corporate investments and broader economic growth. By integrating these findings into governance practices, this study contributes to sustainable development and financial stability in emerging markets
Co-Authors Alfa Rahmiati, Alfa Balqis Nagita Fillia Zunaedi Bambang Subroto Bambang Subroto Bambang Tjahjadi Cliff Kohardinata Dharmawan Krisna, Aditya Dian Agustia Dina Bakti Pertiwi, Dina Bakti Ermawati, Yana Farahiyah, Alfira Grahita Chandrarin Grahita Chandrarin Hanif Arsetya Bramasto Helmy Adam Hendriyat Surgandhi Hendriyat Surgandhi Hidhayana, Nurul Ikka Tiaraintan Hariyanto Iman Harymawan Kusumawati, Selfiah Lamin Jabbi, Muhammed Luky Patricia Widianingsih Mahati, Dirgahayu Almi Moh. Nasih Muhammad Teguh Kombih Nanik Ermawati, Nanik Ni Luh Putu Normadewi Abdi Pradnyani Ni Luh Putu Normadewi Abdi Pradnyani Nur Astri Sari Nurul Hidhayana Nuryaddin, Zayyan Ahmad Putri, Oudyza Oktavia Rahmatulloh, Sahrian Aditya Renny Wulandari Risandy Meda Nurjanah Risky Budianto Rohman, Naufal Aulia Rosyidiana, Riska Nur Sari, Nur Astri shara, yuni Sri Isnawati Sri Iswati Sri Ningsih Sri Wahjuni Latifah Syahbinah, Syahbinah Thomas, Mario Yohanis Yana Ermawati Yanuar Nugroho Zaga Kresna Pratama Putra