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All Journal Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi
Sintia Farach Dhiba
Universitas Surabaya
Economics, Econometrics & Finance

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DEVELOPMENT OF MANAGEMENT ACCOUNTING RESEARCH IN INDONESIA: A BIBLIOGRAPHY STUDY Sintia Farach Dhiba; Dianne Frisko Koan
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.311

Abstract

This paper reviews the current state of management accounting research to assess the structure of the research field and track the growing literature of Indonesian researchers. A bibliography study is used to review 244 papers in the field of management accounting published in Indonesia's top national accounting journals over the past 20 years. The study tabulates the topic, research method, and settings utilizing spreadsheet and qualitative data analytics software, Nvivo 12. Management accounting research in Indonesia represents a small portion of the broader accounting field study. This study gives information on which journal produces most accounting management research and which journal favors certain research methods. Most research concentrates more on budgeting and performance-determinant analysis. The quantitative research method dominates the study, with the survey instrument serving to answer the research question. Most research is conducted in the public sector, making the public sector and management accounting research have a high intersection. This study's findings hold implications for management accounting scholars to provide insights into identifying research gaps and novelties for further research
THE INTERPLAY BETWEEN ESG CONTROVERSIES AND INNOVATION ON FIRM FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIA Sintia Farach Dhiba; Dewi Izzatul Lailatil Muthohiroh; Rizky Eriandani
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): 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/sbrz6d74

Abstract

This study aims to examine the impact of Environmental, Social, and Governance (ESG) controversies and innovations on firm financial performance. A total of 522 firm-year observations of Indonesia’s publicly listed non-financial companies from 2019 to 2023 were collected using purposive sampling. Data is generated from Refinitiv Eikon Database and analyzed through multiple linear regression (ordinary least squares). The findings reveal that ESG non-controversy has a consistent and significant positive effect on firm value, underscoring its role in preserving legitimacy and signaling firm’s quality. ESG innovation also shows a positive association with firm value in the full sample but loses statistical significance in sub-sample analyses split by firm size, suggesting its signaling value may be context-dependent. Firms are advised to actively minimize controversies while fostering innovative approaches to ESG initiatives, as these factors are shown to play a critical role in increasing financial performance. In contrast to existing Indonesian ESG research that aggregates ESG metrics into a single score, this study examines ESG controversies and ESG innovation as separate dimensions and concurrently exploring their impacts on firm value through the frameworks of signalling and legitimacy theory. The results offer practical insights for managers aiming to integrate ESG into corporate strategy and for investors evaluating ESG signals in valuation decisions. 
Co-Authors Dewi Izzatul Lailatil Muthohiroh Dianne Frisko Koan Rizky Eriandani