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All Journal Jurnal Akuntansi & Auditing Indonesia JEJAK Akmenika : Jurnal Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Dharma Bakti Jurnal Penelitian Kesejahteraan Sosial MANAJEMEN DEWANTARA Jurnal Pemberdayaan Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia UBMJ (UPY Business and Management Journal) Bisma : Business and Management Journal COUNT: Journal of Accounting, Business and Management Jurnal Ekonomi, Manajemen, Akuntansi Journal of Business and Information System JIMEK ABDIMAS NUSANTARA
Tri Siwi Nugrahani
Universitas PGRI Yogyakarta
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Journal : Jurnal Akuntansi

 1 
Determining factors of sustainability report using the institutional isomorphism theory approach Tri Siwi Nugrahani; Hadri Kusuma; Johan Arifin; Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss1.art1

Abstract

One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.
The effect of corporate governance, tax avoidance, and profitability on earnings management Nugrahani, Tri Siwi; Purwanti, Yuni; Muhammad, Rifqi; Grediani, Evi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art8

Abstract

Using the agency theory approach, this study examines the influence of institutional ownership, managerial ownership, tax avoidance, and profitability on earnings management. There are 315 companies in the research sample using the purposive sampling method with the following criteria: companies listed on the IDX during the 2018-2022 period, companies that prepare annual financial statements, and non-cyclical consumer sector companies. This study used multiple linear regression analysis and a t-test with a significance level of 5% for hypothesis testing. The results show that institutional ownership, managerial ownership, and tax avoidance negatively affect earnings management, while profitability has a positive effect earnings management. These results prove that institutional and managerial ownership, and good corporate governance can reduce earnings management and tax avoidance. However, profitability also improves earnings management.
Co-Authors Al Ma'arif, Abd. Army Annisa Rachmawati Azizah Aizatun Nurhafizah Baniady Gennody Pronosokodewo Catur Endang Setyaningrum Devi Styarini Dwiningsih, Diska Febriana Eko Wahyunanto Prihono Erina Kambulawa Evi Grediani Faizal Ardiyanto Fatmawati, Mutiara Firdaus, Taslim Grediani, Evi Hadri Kusuma Handono, Wiyasto Dwi Hari Purnama, Hari Herman Budi Susetyo Imanda Firmantyas Putri Imanda Firmantyas Putri Pertiwi Inayat Hanum Indriati Ismiyati Nur Rohmah Johan Arifin Junaidi Junaidi Khoirinida Isnaini Atiqoh Lestari, Tias Budi Lisa Susanti, Lisa M. Sulkhanul Umam Muhammad Iqbal Birsyada Ningrum, Natalia Ratna Nurhayati Nurhayati Nurhayati Nurhayati Nustini, Yuni Pronosokodewo, Baniady Gennody Purwanti, Yuni Ratna Purnama Sari Ratnaningrum, Natalia Rifqi Muhammad Rosalia Indriyati S Saptatiningsih, Rosalia Indriyati Selly Rahmawati Setia Wardani Sri Rejeki Sri Widodo Suharni Suharni Sulkhanul Umam Suryono Suryono Teguh Erawati Tias Budi Lestari Wibawa Wibawa, Wibawa Wibawa, Wibawa Yora Tri Tunggal Dewi