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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi The Indonesian Accounting Review Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Accounting Science Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Layanan Masyarakat (Journal of Public Service) JMK Jurnal Manajemen dan Kewirausahaan AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Economic and Finance in Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Iman Harymawan
Department Of Accountancy, Faculty Economics And Bussiness, Airlangga University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Relationship Between CEO Power and Firm Value: Evidence from Indonesian Non-Financial Companies Hamidlal, Kharisma Elfianda; Harymawan, Iman
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.17942

Abstract

This research aims to examine the relationship between the CEO power and firm value of non-financial companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples are 322 observations and selected through purposive sampling method. Data was analyzed using multiple linear analysis methods. The results uncovered that ownership power, expert power and prestige power have a positive relationship with firm value. The most probable reasons could be that CEO share ownership encourages better decision-making process that contribute to enhanced corporate value. A longer tenure as a CEO signals high professionalism and expertise of the CEO that led to improved decision quality made by the CEO.
Directors tenure diversity and corporate sustainability performance: The non-linear evidence from Indonesia public listed companies Ardianto, Ardianto; Cahyono, Suham; Harymawan, Iman
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art2

Abstract

The primary objective of this study is to thoroughly investigate the association between director tenure diversity and corporate sustainability performance. This study utilizes a sample comprising 578 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange. To test the hypothesis, the study employs the Ordinary Least Squares method, complemented by a series of endogeneity tests. This study reveals that the sustainability performance of corporations in Indonesia falls significantly short of satisfactory levels. Furthermore, the study indicates that there is a negative association between tenure diversity and sustainability performance, demonstrating a U-shaped curve pattern. To ensure the robustness of our findings, we performed additional analysis using coarsened exact matching and Heckman (1979) two-stage least square methodologies, confirming that the results remained consistent with those of the initial test. Intriguingly, our supplementary analyses also revealed an inverse association between tenure diversity in the boardroom and sustainability performance within companies. This study makes a significant contribution to the corporate governance literature by elucidating the inverse association between director tenure diversity and sustainability performance. In doing so, it enhances the originality and novelty of existing studies, particularly within the context of developing countries, such as Indonesia. This study exhibits novelty by embracing a quantitative approach to measure sustainability performance, revealing an intriguing inverse association between sustainability performance and ESG initiatives within the companies.
GENDER DIVERSITY IN BOARD OF DIRECTORS AND AUDIT REPORTS LAG: EVIDENCE FROM INDONESIA Elkabyta Auvianty Bintarto; Iman Harymawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6005

Abstract

Di sejumlah negara dan wilayah yang semakin bertambah, penerapan kuota gender dalam dewan perusahaan telah banyak dibahas, namun Indonesia bukan salah satunya. Tujuan dari penelitian ini adalah untuk mengkaji hubungan antara keberagaman gender dalam dewan perusahaan dan keterlambatan laporan audit dengan menggunakan bukti empiris. Data yang digunakan dalam penelitian ini berasal dari 2.937 observasi dari seluruh perusahaan publik di Indonesia dari tahun 2012 hingga 2020. Hipotesis yang diajukan diuji menggunakan metode regresi efek tetap (fixed effect), serta uji ketahanan lain yang menunjukkan hasil yang kokoh. Temuan dari penelitian ini mengungkapkan bahwa adanya keberagaman gender dalam dewan, terutama di dewan direksi, mendukung peningkatan keterlambatan laporan audit. Namun, jika keberagaman gender terjadi di dewan komisaris, hal ini tidak memiliki signifikansi terhadap panjangnya keterlambatan laporan audit. Selanjutnya, penelitian ini juga menemukan bahwa ketika dewan perusahaan mencapai keberagaman maksimum, keterlambatan laporan audit meningkat. Ini adalah penelitian pertama yang memberikan bukti tentang dampak keberagaman gender dalam dewan terhadap keterlambatan laporan audit di Indonesia. Sebagai hasilnya, para pemangku kepentingan akan sangat diuntungkan dari penelitian ini ketika mempertimbangkan adopsi keberagaman gender dalam dewan perusahaan.
Pengaruh Audit Fee Stickiness Terhadap Kualitas Audit Jannah, Ayudia Putri Aliffia; Harymawan, Iman
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.093 KB) | DOI: 10.20961/jab.v21i1.557

Abstract

This study aims to obtain empirical evidence regarding the  association between Audit Fee Stickiness (which is divided into Upward and Downward stickiness) with Audit Quality. Audit fee stickiness is  measured by capturing  the percentage change in actual audit fees in reaction to a 1% increase or decrease in expected audit fees. Whereas audit quality is measured by discretionary accruals using the model of Modified Jones. 652 samples were selected from listed companies on the Indonesia Stock Exchange during 2014 – 2018. The research finding shows that audit fees are less sticky upward in Indonesia. Whereas less sticky upward of audit fees positively associated with audit quality and less sticky downward of audit fees were negatively associated with audit quality. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh kekakuan harga audit (Audit Fee Stickiness), yaitu Upward dan Downward stickiness terhadap Kualitas Audit. Audit fee stickiness diukur dengan perubahan prosentase actual audit fees sebagai reaksi terhadap kenaikan atau penurunan minimal 1% dari expected audit fees. Sedangkan untuk Kualitas Audit diukur menggunakan discretionary accruals model Modified Jones. Sebanyak 652 sampel dipilih dari perusahaan yang terdaftar di BEI selama tahun 2014 – 2018. Hasil penelitian menunjukkan bahwa audit fee di Indonesia cenderung untuk bersifat less sticky upward. Dengan hasil temuan yaitu terdapat pengaruh positif terhadap kualitas audit apabila kekakuan harga audit bersifat less sticky upward. Serta terdapat pengaruh negatif terhadap kualitas audit apabila kekakuan harga audit  bersifat less sticky downward.
Economic Expertise In Leadership : How CEO Economic Certifications Drive Corporate EES Performance Rosyadatul Ulufiyah; Iman Harymawan
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.v9i2.2663

Abstract

This study examines the relationship between CEO economic certifications and corporate sustainability performance, particularly in environmental, economic, and social (EES) aspects. Using a dataset of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021, the study applies Upper Echelons Theory to explore how CEO economic expertise influences strategic decision-making and corporate sustainability outcomes. The results show a significant positive correlation between CEO economic certification and EES Scores, suggesting that CEOs with economic backgrounds are more adept at implementing sustainability strategies, optimizing resource management, and improving corporate transparency. The findings also emphasize the increasing regulatory and market-driven expectations for corporate sustainability in Indonesia, particularly under frameworks such as POJK 51/2017. Despite the positive relationship, challenges remain in fully integrating sustainability principles across industries. The study provides implications for corporate governance, regulatory bodies, and investors seeking to enhance corporate sustainability through executive leadership.
Political connections: a literature review approach Fajar Kristanto Gautama Putra; Iman Harymawan
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2327

Abstract

The aim of this study was to highlight the key finding of corporate politicalconnections research. This study used 61 previous studies related tocorporate political connections to develop a structured literature review. Itwas found that most studies were conducted in developing countries as theyprovided a unique institutional setting for conduct political connectionsresearch. In addition, a political connection is used as independentvariables and the previous studies focuses on three related topics, whichare corporate performance, corporate action, and loan and special rights.Literature review study become more important nowadays, as the numberof empirical quantitative research amount has been increased lately. Thisanalysis also has research and practical implementation for researcher,practitioners, and regulators.
Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia Puteri Alfarisa; Mohammad Nasih; Iman Harymawan; Khairul Anuar Kamarudin
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2569

Abstract

This study investigates the disclosure level of sustainability report in telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using Global Reporting Initiative format template. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclosure level of sustainability reporting content for companies in both countries are in the intermediate level. Interestingly, our finding shows that companies in Indonesia disclose more content related to economy category. However, they disclose less on product-responsibility, environmental, and human rights categories compared to Malaysian companies. Furthermore, this study provides the investors an insight on how to monitor the disclosure level of the companies in both countries and highlight the demand of specific content to increase the contribution of the companies on specific sustainability issues.
Unexplored potential in accounting research Novrys Suhardianto; Dirgahayu Almi Mahati; Iman Harymawan; Dian Agustia
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4322

Abstract

This study aims to find new ideas within the trends of accounting research. Using a literature review approach, this study maps the composition of accredited accounting research publications at SINTA 2 from 2020 to 2022 and specifically focuses on topics, methods, journals, authors and universities. The results of this study show that there is an increase in the number of published accounting articles, but it is not commensurate with the number of citations used, indicating that there is a decline in the quality of publication. Research topics are dominated by financial aspects, with the least attention given to AIS (Accounting Information Systems). The majority of research methods employ archival approaches, with experimental methods being the least utilized. This study notes that accounting research trends continue to be centralized on the island of Java, indicating the inequality in the distribution of resources and educational infrastructure across Indonesia. In addition, the results also show that undergraduate students still dominate research authors. This analysis provides an overview of the urgency of educational development in Indonesia.
Business, Management, and Accounting Research Recommendation Damara Ardelia Kusuma Wardani; Fritzy Vasya Anandiva; Iman Harymawan; I Wayan Kartana; Mohammad Nasih
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5127

Abstract

This study explores the development of business, management, and accounting research in Indonesia, focusing on publications indexed in SINTA (Science and Technology Index) from 2010 to 2023. Using a Systematic Literature Review (SLR) method, this research examines the patterns of publication growth, challenges, and opportunities faced by Indonesian academics and institutions in business, management, and accounting. The paper proposes the development of a Business Management Accounting Research Ranking (BMARR) platform to systematize and provide easy access to relevant publications. The findings show a significant increase in publications until 2022, but a decline occurred in 2023, indicating potential challenges such as stricter journal selection processes and academic incentives. This study also highlights the dominance of analytical methods in research, while experimental research remains less prevalent. The implications of this research are crucial for academic institutions and researchers to enhance the visibility, impact, and quality of research in the fields of business, management, and accounting in Indonesia. Further efforts are recommended to foster collaboration between academia and institutions and improve the standards of SINTA-indexed journals so that they compete on a global level.  
Corporate Secretary Professional Expertise and Annual Report Readability Monicha Octaviani; Iman Harymawan
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.250

Abstract

This paper aims to examines the relationship between professional corporate secretary expertise and annual report readability of 1,476 observations from all companies listed in the Indonesia Stock Exchange from 2014-2018 using OLS Regression with STATA 15.0. The findings obtained from this research are the legal expertise possessed by the corporate secretary will make the company's financial statements easier to understand. Meanwhile, the accounting expertise of the corporate secretary has no significant effect on the annual report readability. However, the annual report readability of firms with a corporate secretary with international expertise will be more readable. For company management, the results of this study have implications for consideration to involve professional expertise, such as legal expertise and international experience, as a part of qualifications in appointing corporate secretaries to improve the quality of information disclosure. Furthermore, this paper increases the understanding of the corporate secretary’s characteristics and its effect on the company’s annual report readability as a tool to measure the quality of information disclosure to reduce problems related to asymmetric information.
Co-Authors Adiwiyana, Hajar Iman Agnes Aurora Ngelo Akmalia Mohamad Ariff Almira Zuniga Setiadi Amir Amir Andini Tri Indahsari Andriani, Vina Kusuma Ardianto Ardianto Bambang Tjahjadi Basuki , Cahyono, Suham Damara Ardelia Kusuma Wardani desy wulandari Dewi Nurillah Dian Agustia Dian Agustia Diarany Sucahyati Dirgahayu Almi Mahati Dwi Ragil Rahmawati Eka Sari Ayuningtyas Elkabyta Auvianty Bintarto Esa Anesti Putri Muhardini Firdaus, Hanna Nisaur Rosyda Fitriani, Nurul Fortuna Oktavia Perwita Fritzy Vasya Anandiva Giri Pratama Ilyas Hamidlal, Kharisma Elfianda Hanif Putra Ardianto Hasnan, Suhaily Hayyin Agustina Mawardani I Wayan Kartana Jannah, Ayudia Putri Aliffia Kendra Nismara Khairul Anuar Kamarudin Khairul Anuar Kamarudin Kharisma Elfianda Hamidlal Machin, Abdulloh Mahati, Dirgahayu Almi Marcelina Sanjaya Moh. Nasih Mohammad Nasih Monicha Octaviani Monika Pradnya Aurelia Wijayanti Monique, Angelia Muhammad Taufik Iqbal Novrys Suhardianto Novrys Suhardianto Nurul Fitriani Puteri Alfarisa Puteri Alfarisa Putra, Fajar Kristanto Gautama Raditya Sukmana Ramadhany, Prima Rhezendy Pranadita Pranadita Rifqy Nur Fadlillah Roiston, Tubagus Algan Rosyadatul Ulufiyah Santi Novita Siti Nur Aini, Siti Nur Sri Ningsih Suham Cahyono Sukmana, Purwo Hadi Susilawati, Marlin Pernila Tanputra, Sebastian Tjiptohadi Sawarjuwono Tubagus Algan Roiston Tubagus Algan Roiston Tubagus Algan Roiston Ulinnuha, Kukuh Shafira Yani Permatasari Yuanita Intan Paramitasari Yulianti Raharjo