Article Per Year (5 Year)
p-Index From 2021 - 2026
3.374
P-Index
This Author published in this journals
All Journal Journal The Winners SENTRALISASI Share : Journal of Service Learning Petra International journal of Business Studies (IJBS) Ultima Management : Jurnal Ilmu Manajemen Jurnal Entrepreneur dan Entrepreneurship International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Global Business and Management Review Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Abdimas Sangkabira Oikonomia: Jurnal Manajemen Jurnal Abdimas Ekonomi dan Bisnis Journal of Management Studies and Development Journal Community Service Consortium Management Analysis Journal
Adi Kurniawan Yusup
Universitas Ciputra Surabaya
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
Legitimacy Strategies: SDG Disclosure, Earnings Management, and Accounting Changes in Indonesian Banking Santoso, Eko Budi; Yusup, Adi Kurniawan; Triani, Ni Nyoman Alit
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3482

Abstract

This study investigates the relationship between Sustainable Development Goals (SDGs) disclosure and earnings management in the Indonesian banking. The research addresses whether SDG disclosure reflects a symbolic or substantive legitimacy strategy by examining its association with opportunistic accounting behavior. The sample comprises the listed Indonesian banks for the 2016 to 2023 period, yielding 157 firm-year observations. Regression analysis with robust standard errors is employed to test the hypotheses and explore the moderating role of PSAK 71 in the relationship. The findings reveal that SDGs disclosure is positively associated with earnings management. Moreover, this relationship becomes stronger after PSAK 71 implementation, which implies enhanced managerial discretion, suggesting a symbolic function. These results are consistent for overall SDG disclosure, across SDG pillars, and across model specifications. These findings suggest that sustainability disclosure may be used as a channel for opportunistic behavior, particularly in contexts where accounting changes expand the scope of managerial discretion.
Co-Authors Agustiono, Agustiono Anastasia Filiana Ismawati Charly Hongdiyanto Cherry Josephine Clara Angelia Gunawan Damelina B. Tambunan Desylina, Yohana Cinta Ayu Eko Budi Santoso Evangelie, Benedecta Nadya Fedrerika Gladys Greselda Gosal Gracia Ongkowijoyo Gunawan, Kartikasari Guntoro, Jennifer Alberta Halcon, Frederick Abainza Harjanto, Adara Mishel Hendra Hendra Kent Avila Limanto Kimartha Putri Kimartha Putri Kingston Wilbert Tatra Kristian Agung Nugraha Lioe, Klemens Bennedict Listyatmadja, Hosea Kristo Mangempis, Zefanya Agung Maria Asumpta Evi Marlina Metta Padmalia Ni Nyoman Alit Triani Onodite, Jocely Parthasarathi Shrinithy Pramana, Isadora Elgina Satyanegara, Teresa Samantha Setiawan, Bryan Sihaloho, Arkana Asido Parsaoran Sonata Christian Suyanto, Kezia Josephe Tandiawan, Sheren Angelin Theresia Dinda Kusuma Dewi Wattimena, Ann Maritza Wendra Hartono Wibien, Jemima Donna Widyarini, Lydia Ari Wiguna, Marcella Claudia Louren Winarjo, Alexander Jevan