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All Journal Jurnal Siasat Bisnis JAM Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Akuntansi Peradaban REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi AKUNESA Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Research of Accounting and Governance Conference on Community Engagement Project (Concept) Amnesty: Jurnal Riset Perpajakan
Suparman, Meiliana
Universitas Internasional Batam
Arts Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Market Capitalization, Leverage, and the Pursuit of Sustainable Growth: Evidence from the Indonesian FinTech Industry Iwan Suhardjo; Meiliana Suparman; Yulias Hidayah; Misnawati Misnawati; Adinda Nurul Rahmadyan; Rendy Diaz Hirlian
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.31212

Abstract

Purpose: This research aims to analyze the influence of three crucial financial factors in companies, namely Board Education Background Accounting, Market Capitalization, and Leverage on the Sustainable Growth Rate (SGR). Methodology/approach: The type of research used in this study is quantitative research with an associative causal approach. The analyzed data consists of financial technology banks in Indonesia from 2017 to 2022, along with data from conventional companies to compare the performance of both types of banks.  The number of companies used is six FinTech and four conventional banks that compare the performance of the two types of samples. Findings: The research results provide valuable insights for FinTech stakeholders, assisting in making informed decisions regarding financial management and growth strategies. Practical and Theoretical contribution / Originality: This research contributes to the academic literature in the field of corporate finance and sustainable growth, especially within the rapidly evolving FinTech context. Research Limitation: Despite the fact that this study considers three main variables, there is still a possibility that other factors influencing the SGR are not taken into account.
HOW CEO NARCISSISM SHAPES FIRM PERFORMANCE OVER TIME: EVIDENCE FROM INDONESIA Suparman, Meiliana; Lim, Tiffany; Jurnali, Teddy; Septiany, Sheila; Suhardjo, Iwan
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2613

Abstract

This study examined the impact of CEO narcissism and long-term firm performance in Indonesia. We utilized data from 2,618 observations of listed companies registered on the Indonesia Stock Exchange between 2017 and 2021, employing Ordinary Least Squares (OLS) regression analysis. The findings revealed a positive and significant impact of CEO narcissism on the current and future firm performance. These results are further validated through robust coarsened exact matching (CEM) tests. Furthermore, the study investigated the moderating effect of CEO tenure, revealing a weakening association between narcissism and performance over extended CEO leadership. In addition, CEO ownership and board size do not moderate this relationship. Our study offers valuable insights for Indonesian companies. While the study highlights a positive impact on performance, the moderating effect of CEO tenure suggests potential downsides to narcissism in the long run. This study offers valuable considerations on the impact of CEO narcissism and long-term firm performance in Indonesia. While narcissism appears beneficial for short- and medium-term performance, the moderating effect suggests potential long-term drawbacks that warrant further investigation.
Do monitoring agents strengthen the impact of founder and family boards on firm performance? Suparman, Meiliana; Jurnali, Teddy; Lau, Andy; Septiany, Sheila
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22882

Abstract

Research aims: This research aims to test the moderating effect of monitoring agents on the effect of the founder-board of directors (founder-BOD) and family-board of directors (family-BOD) on firm performance. Monitoring agents are represented by independent directors and commissioners. In this case, the age, size, and industrial type of the firms are the control variables.Design/Methodology/Approach: This quantitative research employed secondary data from 489 firms registered in the Indonesia Stock Exchange from 2018 to 2022. In this case, the observation data were 2,445, which were tested using a panel regression method. Research findings: Hypothesis test results show that monitoring agents strengthen the negative effect of founder-BOD on firm performance. Another result shows that family-BOD does not have a significant effect on firm performance, and monitoring agents do not show a moderating effect on the relationship. Theoretical contribution/Originality: This research provides new insights into the role of monitoring agents within Indonesia's two-tier governance system, enhancing our understanding of corporate governance in emerging economies. It offers a novel perspective on how independent directors and commissioners influence firm performance, contributing to the literature on corporate governance. Practitioner/Policy implication: The findings underscore the importance of enhancing the independence and effectiveness of monitoring agents to improve firm governance. These insights are relevant for policymakers and corporate governance reforms in Indonesia and similar emerging economies.Research limitation/Implication: Further research could consider the quality of monitoring agents, such as regulation, culture, social relationships, and knowledge.
Corporate Governance Index and Financial Performance: Mediated by the Risk Management Committee Suparman, Meiliana; Ng, Judson
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2589

Abstract

The influence of election politics on management risk in companies as well as the influence of politics on financial performance. This research aims to analyze the influence of the corporate governance index on financial performance mediated by the risk management committee (RMC), especially in the consumer goods industry which is a priority for consumers. This research used a quantitative and purposive sampling technique where the sample is 85 listed consumer goods companies on the Indonesian stock exchange from 2018-2022. The data analysis method in this research is multiple regression. The conclusion that can be drawn is that corporate governance can influence financial performance depending on several measurements. The results of this test provide a significant relationship between corporate governance and financial performance measurement by ROE, Tobin’s Q, EVA and TSR ratios mediated by the risk management committee.
Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur Suhardjo, Iwan; Suparman, Meiliana; Rosana, Jackie; Pangestu, Krisnawati Yeni; Rahman, Padli
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.v8i4.2269

Abstract

Indonesia is an agricultural country where the agricultural sector contributes significantly to GDP. The agricultural sector also plays an important role in providing employment, making it one of the important sectors in the country's economic growth. The purpose of this study is to investigate the impact of biological asset disclosure, downstream practices, and global economic factors on the sustainable growth of agricultural companies in Indonesia, as well as to test the role of board education background in moderation. The research method uses panel data analysis of annual reports of agricultural companies on the Indonesia Stock Exchange (2017-2022) with regression using SPSS Statistics 27. The results show that biological asset disclosure has a significant negative impact on sustainable growth, while downstream practices and global economic factors make significant positive contributions. Meanwhile, the board's educational background was found not to moderate the relationship between biological asset disclosure, downstream, and the global economy on the level of sustainable growth. This study provides in-depth insights into the factors affecting sustainable growth in the Indonesian agricultural corporate sector, with practical implications for corporate strategy and agricultural sector policy.
Strengthening transparency and performance: The role of independent commissioners in enhancing CSR disclosure's impact on firm performance Septiany, Sheila; Jurnali, Teddy; Antonia Sim, Cicilia; Suparman, Meiliana; Wati, Erna
Jurnal Siasat Bisnis VOL 30, NO 1 (2026)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol30.iss1.art1

Abstract

Purpose – This study examines the effects of corporate social responsibility (CSR) disclosure on firm performance measured by Return on Equity (ROE), while examining the moderating role of independent commissioners in strengthen this relationship.Design/methodology/approach – This research uses data obtained from all publicly listed companies on the Indonesia Stock Exchange, comprising 514 firm-year observations from 2018 to 2022. Employing moderated regression analysis model, the study evaluates the direct and moderating effects within the proposed research framework.Findings – The findings reveal that CSR disclosure is positively and significantly related to the firm performance. In addition, independent commissioners are shown to strengthen the relationship, where more independent and objective supervision increases the effectiveness of CSR and attracts investor confidence.Research limitations/implications – This study aggregates CSR disclosure without differentiating its parts and does not account for the features of independent commissioners, such as knowledge or tenure. Future studies should explore these dimensions and conduct comparative or longitudinal studies to enhance the understanding of CSR's impact on financial performance.Practical implications – This study provides guidance for company management to improve CSR strategies by enhancing the oversight quality of independent commissioners. The findings also suggest that policymakers and professional institutions should focus on strengthening the competence and accountability of board members through evaluation frameworks and training programs, to ensure effective governance in CSR practices and long-term firm performance.Originality/value – This study offers a new perspective by examining the moderating role of independent commissioners in the CSR to financial performance relationship in Indonesia, using a more detailed CSR disclosure measure based on the GRI 2021 framework. It provides practical and academic insights into governance and sustainability in emerging markets.
Anticipating Technological Unemployment among Accounting Students in the AI Era Suparman, Meiliana; Meriyani, Susi; Hermawan, Singgih Bayu Indra; Octavia, Evi; Khomsiyah; Radianto, Wirawan Endro Dwi; Nilawati, Yuana Jatu
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p195-204

Abstract

The increasing integration of artificial intelligence (AI) in the accounting profession has raised growing concerns about job displacement, particularly among student preparing to enter the workforce. This study examines how accounting students perceive AI-driven automation and how these perceptions shape career anxiety, role preferences, and adaptive strategies through the lens of Technological Unemployment Theory (TUT). Based on survey data from 370 undergraduate accounting students in Indonesia, the study identifies a mechanism in which perceived task automatability increases anticipatory unemployment anxiety, leading to career reorientation. Students primarily associate AI with the automation of routine, standardized, and entry-level accounting tasks, generating concerns about reduced job opportunities and intensified competition prior to labor market entry. Rather than disengaging from the profession, students respond through adaptive career reorientation toward analytical, judgment-based, and technology-integrated roles, alongside proactive strategies such as upskilling, digital competence development, and intentions to pursue further education as human capital investment. By demonstrating that technological unemployment can operate as a pre-employment cognitive process, this study extends TUT beyond post-displacement labor outcomes and highlights the importance of aligning accounting education with AI-responsive career pathways to support adaptive, rather than fear-driven, workforce preparation.
The Impact of Ownership Structure and Board Characteristics on Tax Avoidance Andy Lim; Meiliana Suparman
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9209

Abstract

This study examines the impact of ownership structure and board characteristics on tax avoidance. A tax avoidance measure is the effective tax rate (ETR) and cash flow effective tax rate (CFETR). While the ETR quantifies taxable income, the CFETR demonstrates the difference between total tax expense and operating cash flows. The ownership structure includes managerial, institutional, foreign, family, and concentrated ownership. The size, independence, frequency of meetings, and gender diversity of the board indicate board characteristics. A purposive sampling method was used to select non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2021. Results indicate a significant positive effect of concentrated ownership and independent directors is found on tax avoidance (ETR and CFETR). On the other hand, the size of the board directors negatively impacts tax avoidance (ETR and CFETR). Furthermore, tax avoidance (ETR and CFETR) is unaffected by managerial, institutional, foreign, and family ownership, meeting frequency, and board gender diversity. The results of this study are still contradictory and not in line with previous studies because it includes data from the pandemic period. It implies the need for improvements in the implementation of good governance in order to achieve more profits through tax avoidance. A comprehensive governance system must ensure that every element plays a significant and active role in reducing the tax burden of a company within the legal corridor (tax avoidance)
Do Female Directors Enhance ESG Performance? The Moderating Role of FinTech in Indonesian Banking Meiliana Suparman; Riska Hariyanti; Sheila Septiany
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.584

Abstract

This study examines the effect of female representation on the board of directors on environmental, social, and governance (ESG) performance in the banking sector. The rapid growth of financial technology (FinTech) creates a governance phenomenon by potentially reshaping how board diversity influences sustainability outcomes. This study uses panel data from Indonesian listed banks and analyzes 230 firm-year observations from 2019 to 2023. This study applies moderated regression analysis (MRA) to test the proposed relationships. The findings show that female representation on the board of directors improves ESG performance. However, FinTech development weakens the positive effect of female directors on ESG performance, indicating that higher levels of digitalization reduce the effectiveness of board gender diversity in promoting sustainability. This study concludes that digital transformation alters the role of board governance mechanisms in achieving ESG objectives. This study provides managerial and regulatory implications by emphasizing the importance of aligning FinTech strategies with board governance practices to ensure that digitalization supports, rather than undermines, corporate ESG commitments and long-term sustainability.
Co-Authors Adinda Nurul Rahmadyan Andy Lim Antonia Sim, Cicilia Erlyna Juany erna wati Evelyn Chai Evi Octavia Hermawan, Singgih Bayu Indra Iwan Suhardjo Jecky Jessica Yeo Juany, Erlyna Jurnali, Teddy KHOMSIYAH Lau, Andy Lenny Julyanti Lim, Andy Lim, Tiffany Meriyani, Susi Misnawati Misnawati Ng, Judson Pangestu, Krisnawati Yeni Rahman, Padli Rendy Diaz Hirlian Riska Hariyanti Rosana, Jackie Septiany, Sheila Suhardjo, Iwan Wirawan ED Radianto Yeo, Jessica Yuana Jatu Nilawati Yulias Hidayah