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CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies Muhammad Sabrian Oehoedoe; Adib Minanurohman; Nurul Fitriani
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.28558

The main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure.

Dimensi Etika Akuntan Publik dalam Era Digital Oehoedoe, Muhammad Sabrian; Mahardika, Fidyah
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.364

Artikel ini menguraikan tantangan dan tanggung jawab etika akuntan, khususnya akuntan publik, beserta pemanfaatan teknologi digital dengan metode telaah pustaka. Teori utilitarianisme digunakan untuk menjawab bagaimana akuntan publik seharusnya memanfaatkan teknologi digital seperti AI dan big data untuk menghasilkan penilaian yang berkualitas dan etis. Artikel ini juga menguraikan bagaimana akuntan mempertahankan penilaian etis di tengah dilema etika terkait pemanfaatan teknologi. Artikel ini berkontribusi dalam membangun perspektif moral-etika dalam memanfaatkan teknologi dalam pekerjaan akuntan dan mencegah terjadinya penyimpangan etika yang dapat berdampak pada bisnis dan masyarakat. Penelitian ini memberikan masukan terkait etika yang harus dimiliki akuntan publik di era digital. This article describes the ethical challenges and responsibilities of accountants, especially public accountants, along with the use of digital technology with the literature review method. The theory of utilitarianism is used to answer how public accountants should use digital technology such as AI and big data to produce high-quality and ethical judgments. This article also describes how accountants maintain ethical judgment in the midst of ethical dilemmas related to the use of technology. This article contributes to building a moral-ethical perspective in utilizing technology in accountant work and preventing ethical deviations that can impact business and society. This research provides input regarding ethics that must be owned by public accountants in the digital era.

CEO INSIDER FROM CFO: IMPLICATIONS FOR FINANCIAL RISK DISCLOSURE QUALITY Ningsih, Sri; Mujtaba, Muhammad Irsyad Elfin; Oehoedoe, Muhammad Sabrian; Aini, Siti Nur
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). Findings: The findings indicate that CEOs who previously served as CFOs within the same company contribute to improved FRDQ. Additionally, several sub-sample analyses were included to explore other supporting factors in strengthening FRDQ. Conclusion: This study concludes that a CFO background provides a deeper understanding of the company's financial condition, thereby enhancing financial risk disclosure. Novelty/Originality of this article: The study specifically investigates the impact of CEO insiders with CFO backgrounds on financial risk disclosure quality in the Indonesian context.

Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Sektor Pertambangan Tahun 2017-2021 Shiddiq, Mohammad; Ibam, Muhammad Sabrian Oehoedoe
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.v8i2.1964

This research aims to obtain empirical evidence regarding the influence of financial ratios on stock prices. The population in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling technique used was purposive sampling so that a total of 70 observations were obtained. The hypothesis test used is multiple linear regression analysis with a significant t test to see the significant level of influence of each variable and the direction of that influence. The research results can explain that the ROE variable has a significantly positive effect on share prices. As well as the DER variable, it has a significant negative effect on stock prices. The ROA variable has a negative influence on share prices and an insignificant effect on share prices. Meanwhile, NPM and QR have a positive influence on share prices and do not have a significant influence on share prices.

CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies Oehoedoe, Muhammad Sabrian; Minanurohman, Adib; Fitriani, Nurul
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.28558

The main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure.

PEMBERDAYAAN UMKM MELALUI IMPLEMENTASI MANAJEMEN USAHA DAN PEMASARAN BERBASIS MEDIA SOSIAL BAGI PELAKU USAHA UMKM DI KECAMATAN ABELI Windayani Windayani; Sri Wiyati Mahrani; Triwulandari Nehru Putri; Ghalib Suprianto; Muhammad Sabrian Oehoedoe
Jurnal Pengabdian Masyarakat Berkelanjutan Vol. 1 No. 3 (2025): Jurnal Pengabdian Masyarakat Berkelanjutan (JPMB), Oktober 2025
Publisher : Yayasan Nusa Cendekia Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64020/jpmb.v1i3.17

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in strengthening the local economy. However, MSME actors in Abeli District still face various challenges, particularly in business management and the utilization of social media as a marketing tool. This Community Service activity aimed to empower MSME actors through the implementation of business management and social media–based marketing to enhance product competitiveness. The program involved 25 MSME participants and was conducted using socialization, training, mentoring, and evaluation methods. The training materials covered business management, simple financial record-keeping, digital marketing strategies, and product branding enhancement. The results of the program indicated an improvement in participants’ understanding of business management and the use of social media as a promotional medium. Participants began to apply simple financial recording practices, create business social media accounts, and develop promotional product content. This program had a positive impact on strengthening MSME capacity and opening opportunities for market expansion. Therefore, empowering MSMEs through business management and social media–based marketing has proven effective in improving business performance and enhancing the competitiveness of local products in Abeli District.

THE ROLE OF FINANCIAL PERFORMANCE ON STOCK PRICES: AN EMPIRICAL STUDY OF BASIC MATERIALS COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2022 - 2024 Muhammad Fajar Alamsyah Razak; Anida Almira Syahid; Muhammad Sabrian Oehoedoe; Mohammad Shiddiq; Anisah Nadya Ananta; Nur Patmasari
JISEF : Journal Of International Sharia Economics And Financial Vol 5 No 1 (2026): JISEF : Journal Of International Sharia Economics and Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v5i1.2724

This study examines the effect of financial performance, measured by Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER), on the stock prices of Basic Materials companies listed on the Indonesia Stock Exchange during 2022–2024. A quantitative approach was applied using secondary data from annual reports and stock price records. Purposive sampling produced 77 companies and 231 observations. Stock price, measured using the natural logarithm of the closing price, was analyzed through multiple linear regression. The results show that ROA has a positive and significant effect on stock prices, indicating that effective asset utilization strengthens investor confidence. Meanwhile, ROE and DER have no significant partial effect on stock prices. However, ROA, ROE, and DER simultaneously significantly affect stock prices. The study concludes that financial performance influences stock prices, primarily through asset management efficiency. Future studies may include additional financial and macroeconomic variables.

Analysis of the Presentation and Disclosure of State Sharia Securities in the Central Government Financial Report Audited by the Indonesian Audit Board for 2022–2024 Shiddiq, Mohammad; Oehoedoe, Muhammad Sabrian; Syahid, Anida Almira; Nadya, Anisah
Robust: Research of Business and Economics Studies Vol. 6 No. 1 (2026): April 2026
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v6i1.15184

Penelitian ini bertujuan menganalisis penyajian dan pengungkapan Surat Berharga Syariah Negara (SBSN) dalam Laporan Keuangan Pemerintah Pusat (LKPP) Audited BPK RI tahun 2022 sampai 2024. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan analisis isi. Data yang digunakan berupa LKPP audited tahun 2022, 2023, dan 2024. Unit analisis meliputi informasi SBSN dalam Laporan Realisasi APBN, Neraca, Laporan Operasional, Laporan Arus Kas, dan Catatan atas Laporan Keuangan. Pengukuran dilakukan melalui delapan indikator penyajian dan lima belas indikator pengungkapan dengan skala skor 0 sampai 2. Hasil penelitian menunjukkan bahwa penyajian SBSN memperoleh skor 15/16 atau 93,75% pada seluruh tahun pengamatan. Pengungkapan SBSN memperoleh skor 28/30 atau 93,33% pada 2022 dan 2023, lalu meningkat menjadi 29/30 atau 96,67% pada 2024. Secara total, indeks penyajian dan pengungkapan mencapai 93,48% pada 2022 dan 2023, serta meningkat menjadi 95,65% pada 2024. Temuan ini menunjukkan bahwa penyajian dan pengungkapan SBSN tergolong sangat memadai. Namun, masih terdapat catatan pada penggabungan SBSN dengan obligasi negara dalam Neraca dan belum eksplisitnya outstanding SBSN pada 2022. Penelitian ini menegaskan pentingnya transparansi, akuntabilitas, dan keterlacakan informasi SBSN dalam pengelolaan pembiayaan syariah negara, sekaligus mendorong penyajian yang lebih terpisah dan penjelasan perubahan nilai SBSN secara lebih spesifik pada laporan keuangan pemerintah mendatang.

Analisis Rasio Keuangan Pada Perusahaan PT. Industri Jamu dan Farmasi Sido Muncul Tbk. Muhammad Fajar Alamsyah Razak; Nur Patmasari; Anida Almira Said; Muhammad Sabrian Oehoedoe; Mohammad Shiddiq
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3124

Pandemi covid-19 berdampak pada seluruh sektor ekonomi, sehingga perusahaan harus memiliki kinerja keuangan yang efisien agar dapat dinilai sebagai perusahaan. Penelitian ini bertujuan untuk menilai kinerja keuangan perusahaan PT. Industri Jamu dan Farmasi Sido Muncul Tbk. Dengan menggunakan rasio keuangan likuiditas, profitabilitas, solvabilitas, dan aktivitas pada tahun 2016-2020. Hasil penelitian ini berdasarkan rasio likuiditas yang diwakilkan dengan quick ratio dan working capital to total asset berada dalam kondisi keuangan yang likuid. Rasio profitabilitas yang di diwakilkan oleh rasio net profit margin berada dalam kondisi yang sangat bagus sedangkan earning per share berada di bawah rata-rata perusahaan sejenis. Rasio solvabilitas yang diwakilkan oleh long term debt to equity ratio berada dalam kondisi yang sangat baik dan dikategorikan solvable. Rasio aktivitas yang diwakilkan working capital turnover berada dalam kondisi yang sangat baik karena terus mengalami perkembangan dalam 5 tahun terakhir begitu juga dengan rasio inventory turnover berada dalam kondisi yang sangat baik.

Pengaruh Keahlian Auditor Internal Terhadap Pencegahan Kecurangan Aparat Pemerintah (Studi Kasus Pada Inspektorat Provinsi Sulawesi Tenggara) Nur Patmasari; Muh. Fajar Alamsyah R.; Anisah Nadya Ananta; Anida Almirah Syahid; Muhammad Sabrian Oehoedoe; Mohammad Shidiq
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3125

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Keahlian Auditor Internal terhadap pencegahan kecurangan aparat pemerintah. Penelitian ini menggunakan teknik pengambilan sampling total yang berjumlah 42 sampel pada Inspektorat Provinsi Sulawesi Tenggara. Metode pengumpulan data menggunakan kuesioner. Metode Analisis data menggunakan analisis regresi linear sederhana dengan bantuan aplikasi software IBM SPSS Statistics Versi 22. Hasil penelitian ini menunjukan bahwa keahlian Auditor Internal Berpengaruh Signifikan terhadap Pencegahan Kecurangan Aparat pemerintah.

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