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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Gadjah Mada International Journal of Business Journal of Accounting and Investment Jurnal Al-Qardh AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Kontemporer Accounting Analysis Journal
Isnalita Isnalita, Isnalita
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Gender Diversity in the Boardroom and Earnings Quality: The Monitoring Role of Institutional Ownership Budastra, Made Aditya; Isnalita, Isnalita
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.v13i1.1618

Abstract

Purpose : Earnings are a critical component of the income statement because most investors use them to make investment decisions in the company. Consequently, board of directors has a critical responsibility to present high-quality earnings reports and free from any elements of manipulation to ensure that investors are not misled when using them as a performance benchmark. The purpose of this study is to provide empirical evidence regarding the effect of board of directors’ gender diversity on earnings quality. Furthermore, this study also investigates the moderating role of institutional ownership on the effect of board of directors’ gender diversity on earnings quality. Method : The study uses a sample of 682 firm-year observations of manufacturing companies on IDX from 2015 to 2019. The data analysis technique used is Moderated Regression Analysis (MRA) with an Ordinary Least Square (OLS) approach. Findings : The study finds that the improvement in the quality of reported earnings is not determined by the level of gender diversity among company directors. Furthermore, this study also proves that the effectiveness of institutional ownership roles can help strengthen the gender diversity mechanism to improve the quality of reported earnings. This finding suggests that in developing countries such as Indonesia, the role of institutional ownership is effective in providing external monitoring of the firm’s board and reducing the board’s incentives to manipulate the firm’s earnings.  Novelty : The study is the first to examine the moderating role of institutional ownership in the board of directors’ gender diversity and earnings quality.
WOMEN LEADERSHIP AND CORPORATE WATER INFORMATION DISCLOSURE: MODERATING EFFECT OF INTERNET VISIBILITY Magdalena, Renna; Isnalita, Isnalita; Soewarno, Noorlailie
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19798

Abstract

Indonesia faces a critical clean water scarcity issue, with only 67% of the population's water demand satisfied in 2021. This study examines the role of women directors in enhancing water information disclosure, focusing on the moderating effect of internet visibility. A quantitative research design was employed, analyzing secondary data from 723 Indonesian companies listed on the Indonesia Stock Exchange (IDX) that published GRI Sustainability reports from 2019 to 2022. The unit of analysis is firm-year observations, with water disclosure measured through GRI 303 content analysis. Regression analysis tested the research hypotheses. Results show that women directors positively influence water disclosure, supporting the first hypothesis. Furthermore, the second hypothesis is also accepted, as internet visibility amplifies this relationship, fostering greater transparency. These findings highlight the novel role of internet visibility and gender diversity in enhancing water disclosure practices, offering insights into corporate governance for sustainable development in Indonesia.
MEDIASI AKSESIBILITAS MODAL UTANG PADA PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS Sari, Puspita; Agustia, Dian; Isnalita, Isnalita; Lasmana, Mienati Somnya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5439

Abstract

This study proves empirically that the accessibility of debt capital mediates the effect of environmental performance on financial distress. This study uses simple mediation analysis to analyze the data and SPSS 24 software to process the data. This study used a purposive sampling method with a total sample of 219 companies in the basic industrial and chemical, mining and agricultural sectors which were listed on the Indonesia Stock Exchange and PROPER Indonesia during 2013-2018. Based on the results of empirical tests, this study found that the accessibility of debt capital does not mediate the effect of corporate environmental performance on financial distress. This is because environmental performance is an indicator that is still relatively new to the Indonesian financial market. Thus, creditors as corporate stakeholders have not considered environmental performance as a guarantee for the company's performance in fulfilling its obligations. However, contrary to these results, the company's environmental performance was found to have an effect on financial distress. Where, companies with good environmental performance tend to have adequate capabilities in managing their resources, especially the company's economic resources. Thus, the results of this study have confirmed the resource-based view theory and the trade-off theory.
Auditor Independence and Threats: Mediating Role of Auditor Ethics Hamid, Abdul; Soewarno , Noorlailie; Isnalita, Isnalita
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
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/jaj.v17n1.p216-227

Abstract

Introduction/Main Objectives: This research aims to examine the mediating role of auditor ethics on the influence of independent auditors on auditor threats. Research Background: Behind the increasing public trust in accountants recently, Independence has come under sharp scrutiny from the public. Method: Research was conducted using a quantitative approach. The survey participants are auditors in Indonesia. The number of respondents was 96 auditors. Results: The results of this study indicate that auditor ethics mediates the influence of Independence on the threats that auditors will face. Apart from that, the results of this research also show that auditor independence has a positive relationship with auditor ethics. Then, auditor ethics have a positive effect on auditor threats. Conclusion: This research provides implications for Auditors at the Indonesian Institute of Public Accountants to increase awareness of threats that arise through their involvement as external auditors. Awareness of the importance of professional ethics to maintain Independence from threats. This research fills the gap in the literature regarding auditor independence and threats by showing that ethics plays a mediating role in avoiding threats that auditors face. This research can enrich the literature on external audit standards, especially the auditor's duties, by prioritizing ethics in attitudes and behavior as an independent and professional auditor.
ESG performance and dividend policy: The moderating role of family ownership in Indonesia Prahbawati, Ni Komang Wahyu Trisna; Isnalita, Isnalita
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

This study examines the effect of ESG performance on dividend policy and analyzes the moderating role of family ownership in Indonesian non-financial firms. Using a quantitative approach, multiple linear and moderated regression analyses were conducted on data from 208 firms listed on the IDX between 2019 and 2023, sourced from OSIRIS, Bloomberg, and company reports through purposive sampling. The findings show that ESG performance positively and significantly affects dividend policy, supporting stakeholder theory that emphasizes corporate responsibility and long-term stability. However, family ownership weakens this positive relationship, aligning with agency theory’s Type II conflict between controlling and minority shareholders. These results suggest that regulators, investors, and managers should consider ownership structure when developing dividend and sustainability policies. This study contributes novel empirical evidence by integrating ESG performance, dividend policy, and family ownership within a single framework in Indonesia’s emerging market, where family control remains prevalent.
Co-Authors Abdul Hamid Annisa, Tapi Omas Basuki , Bermawi, Bastiana Budastra, Made Aditya Dian Agustia Eko Budi Santoso Emaluta, Fikriya Hanim Kardiya Etik Wahyuningsih Farida Ifadotunnikmah Febrianti, Winanda Rizki Ichsanto, Farhan Hanang IRENE NATALIA Junaidi Junaidi Juni Ekowati Lasmana, Mienati Somnya Mochammad Yuwono Muhammad Faris Adrianto, Muhammad Faris Noorlailie Soewarno Nor Hasan Nuryaddin , Zayyan Ahmad Prahbawati, Ni Komang Wahyu Trisna Pratama, Adam Purwitasari, Neny Puspita Sari Rahmatika, Armizha Renna Magdalena Rianti, Dian Ratna Romadhon, Fitri Satia Utama, Anak Agung Gde Setiawan, Albertus Aditya Soewarno , Noorlailie Yanti, Putri Dwi