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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia
Aria Farah Mita
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia, Jawa Barat
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi

 1 
Can Digital Transformation and Governance Control Managerial Opportunistic Behavior in Earnings Management? Yolanda, Venna; Aria Farah Mita
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2692

Abstract

This research investigates the relationship of Digital Transformation, Audit Quality, and Board Characteristics on Earnings Management in non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022. Analysing 1,440 observations from 228 companies using purposive sampling and fixed effects regression, the findings reveal that Digital Transformation enhances transparency and real-time information access, reducing opportunities for earnings management, consistent with the Resource-Based View theory. High Audit Quality mitigates conflicts between managers and shareholders, aligning with agency theory. However, Board Characteristics, including size, independence, and meeting frequency, show no significant impact on earnings management, as most companies in the sample only comply with the minimum requirements of established corporate governance regulations, leading to homogeneity in board characteristics. This research provides a new perspective on the rarely researched relationship between earnings management and digital transformation, emphasising its implications for improving corporate governance in emerging markets.
The Role Of Gender Diversity In Increasing ESG Performance Through Intellectual Capital Isnindiah Sofiati; Aria Farah Mita
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1861

Abstract

This study examines whether intellectual capital mediates the association between board gender diversity and ESG performance. The samples were selected based on criteria that included all non-financial companies registered on the Indonesia Stock Exchange. The total observations are 257 in the period 2017 to 2022. ESG scores were obtained from the Refinitiv Eikon database as a proxy for ESG performance, intellectual capital proxied by the value-added intellectual coefficient (VAIC) model, and directors' gender diversity proxied by the percentage of female directors. The results show intellectual capital mediates the association between board gender diversity and ESG performance. These results suggest that board gender diversity positively affects ESG performance if the company has intellectual capital that adds value to create competitiveness. This study aims to help companies understand the importance of gender diversity in managing and utilising intellectual capital to improve the company's ESG performance.
Co-Authors Dini Rosdini Dyah Setyaningrum Farahdiba Tara Soraya Garry Christ Himawan I Made Serinteg Isnindiah Sofiati Muhamad Pashya Islami Prihartini, Ayuningtyas Yolanda, Venna