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All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Annals of Human Resource Management Research Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Pengabdian Masyarakat dan Penelitian Terapan Nomico TSAQAFAH : Jurnal Peradaban Islam
Enggar Diah Puspa Arum
Department Accounting, Faculty Of Economics And Business, Universitas Jambi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Beyond Profitability: The Role of Financial Performance, Enterprise Risk Management, Ownership Structure, and Risk-Based Bank Rating in Explaining Banking Stock Returns Sukma Rianti; Haryadi Haryadi; Afrizal Afrizal; Enggar Diah Puspa Arum
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 5 (2026): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i5.6820

Abstract

This study examines the effect of financial performance, Enterprise Risk Management (ERM), ownership structure, and Risk-Based Bank Rating (RBBR) on stock returns in banking companies listed on the Indonesia Stock Exchange during 2015–2021. The study employed a quantitative approach using panel data analysis on 27 banking companies selected through purposive sampling. Data were obtained from annual reports, financial statements, and corporate governance reports. Panel data regression analysis was conducted using the Common Effect Model (CEM). Before regression analysis, classical assumption tests and panel model selection tests were performed to ensure model validity. The results indicate that financial performance and ERM have negative coefficients, while ownership structure and RBBR have positive coefficients toward stock returns. However, all independent variables are statistically insignificant at the 5% significance level. Simultaneously, the regression model is also insignificant with a probability value of 0.659873. In addition, the coefficient of determination (R²) is only 0.052275, indicating that the model explains approximately 5.23% of the variation in stock returns, while the remaining variation is explained by external factors outside the model. These findings suggest that stock returns in the Indonesian banking sector are influenced more strongly by broader market and macroeconomic conditions than by internal financial and governance indicators. This study contributes to the literature by integrating financial performance, risk management, ownership structure, and banking health assessment into a unified stock return model within the context of emerging markets.
Corporate characteristics and future earnings informativeness: the moderating role of information asymmetry in Indonesia Ira Febrianti; Johannes Johannes; Enggar Diah Puspa Arum; Tona Aurora Lubis
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 5 (2026): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i5.6925

Abstract

This study examines the effect of income smoothing, foreign ownership, corporate governance, and corporate social responsibility (CSR) on the Future Earnings Response Coefficient (FERC), with asymmetric information serving as a moderating variable. The study investigates how financial and non-financial corporate characteristics influence earnings informativeness in an emerging market context during the post-COVID-19 recovery period. The sample consists of 55 companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022, resulting in 165 firm-year observations. FERC was estimated using the Collins et al. (1994) framework, while hypothesis testing was conducted using panel regression analysis with the Random Effect Model (REM). Corporate governance was measured using the ASEAN Corporate Governance Scorecard (ACGS), CSR disclosure was measured using a GRI-based disclosure index, and asymmetric information was proxied by bid-ask spread. The findings indicate that corporate governance positively affects FERC, while foreign ownership and CSR disclosure negatively affect FERC. Income smoothing does not significantly affect FERC. Furthermore, asymmetric information weakens the influence of corporate governance on FERC and strengthens the effect of CSR disclosure on FERC, whereas its moderating role on income smoothing and foreign ownership is not significant. The model explains approximately 25.4% of the variation in FERC (R² = 0.254). These findings suggest that earnings informativeness in emerging markets is influenced not only by financial reporting quality but also by governance mechanisms, disclosure credibility, and market information conditions. The study contributes to the FERC literature by integrating financial and non-financial determinants of earnings informativeness within a moderated framework and provides evidence from an emerging market setting using a two-stage FERC estimation approach.
Financial Reporting Quality: The Mediating Role of Accounting Information Systems in Indonesia's Religious Affairs Ministry Puspa Riza; Sri Rahayu; Enggar Diah Puspa Arum; Yudi Yudi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p411-430.2026

Abstract

Purpose: This study aims to examine the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), while investigating the mediating role of Accounting Information Systems (AIS) in the public sector context.Research Methodology: This study employed a quantitative approach using a survey method at the Ministry of Religious Affairs of Jambi Province, Indonesia. Primary data were collected through structured questionnaires distributed to financial management personnel. A total of 320 respondents were selected using purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS.Results: The findings show that HRC (β = 0.418) and TMS (β = 0.465) positively influence AIS. Furthermore, HRC (β = 0.283), TMS (β = 0.258), and AIS (β = 0.444) significantly improve FRQ, with AIS demonstrating the strongest direct effect. AIS also mediates the relationship between HRC and FRQ (β = 0.186) and between TMS and FRQ (β = 0.207).Conclusions: FRQ is enhanced when competent human resources and strong managerial support are integrated with effective AIS.Limitations: This study was limited to one public institution and focused only on four variables, restricting broader generalization.Contributions: This study extends FRQ literature by integrating Institutional Theory and Stakeholder Theory to explain AIS mediation and provides practical insights for strengthening public sector financial management.
​Financial Reporting Quality Determinants in Indonesia's Religious Affairs Ministry: The Moderating Role of Organizational Culture Puspa Riza; Sri Rahayu; Enggar Diah Puspa Arum; Yudi Yudi
Annals of Human Resource Management Research Vol. 6 No. 3 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6.n3.p493-512.2026

Abstract

Purpose: This study examines the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), with the moderating role of Organizational Culture (OC) within the Regional Office of the Religious Affairs Ministry of Jambi Province, Indonesia. Methodology: The study involved data collected through a structured questionnaire distributed to 320 financial management officers at the Religious Affairs Ministry of Jambi Province. The data were analyzed using PLS-SEM with SmartPLS software. Results: Empirical evidence demonstrates that HRC and TMS have positive and significant effects on FRQ. Furthermore, OC significantly strengthened the relationship between HRC and FRQ and between TMS and FRQ. Conclusions: The results demonstrate that improving employee competence and strengthening managerial commitment are essential for enhancing the quality of financial reporting. A supportive organizational culture further reinforces the effectiveness of these factors in producing transparent, reliable, and credible financial statements. Limitations: This study is limited to the Religious Affairs Ministry of Jambi Province and examines only two antecedents of financial reporting quality, namely human resource competence and top management support, with organizational culture as the moderating variable. Contributions: Theoretically, this study extends Institutional Theory by positioning organizational culture as an institutional mechanism that strengthens the effects of human resource competence and top management support on financial reporting quality. Practically, the findings suggest that the Religious Affairs Ministry should integrate competency development and managerial support with its five cultural work values to strengthen the quality of financial reporting.
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Agung Rizki Dwi Putra Al Dzahabi Rachman Alfaridzi, Helpan Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Ananditya, Intan Azzahra Fajrina Anci Fadelly A Anggun Satriajaya Anisa Rizki Argianov Ramadhan Arie Agus S Arief Isdayanto Athiatul Istianah Aulia Beatrice Brilliant Aziexho Vornandes Busyaib Syamsul Sirot Dedi Irawan Delta Forza Dimas Ivan Alberta Disya Yuke Farhana Elex Sarmigi Erik Pernando Ernest Adelia Putri Fadhilah, Jihan Fajri, Rizki Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Fuad Rahardi Gowon, Muhammad Halimahtusya Diah Harni Septianda Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Hernando, Riski Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Imelda Andrianty Indah Aurelia Ira Febrianti Ira Febrianti Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Johannes Johannes Johannes Simatupang Kharimah Murni Kurnia, Reni Indah Liona Efrina S Mahfiroh, Maharani Maisarah Maisarah Mardianis Mardianis Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S Mila Novriani MISMIWATI, MISMIWATI MISMIWATI Misni Erwati Moch. Riski E Mona Lisa, Mona Mu'ammar Fauzan Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa , mukhzarudfa Mukhzarudfa, Mukhzarudfa Mukti Dian S Nabila Azzahra Abas Nadhifah Zhafarina Diaz Nany Anggriany Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhasniwati nurhasniwati, nurhasniwati Nurhayani dan Rosmeli Nurhayani Rosmeli Nuri Andriyani Nurianti Sihombing Nurjannah Nurjannah Nurul huda Pertiwi, Ananda Marisa Puspa Riza Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Rani Nur Az-zahra Osman Ratih Kusumastuti Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Rico Wijaya Z Rico Wijaya Z Rini Oktaviani Putri Rio Antoni Riski Hernando Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Satria Pradana Selia Meilantika Shinta Adelia Sari simbolon, astri Siska Pernama Sari Soedjatmiko Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rahayu Sri Wahyuni Sri Widiyati Sukma Rianti Sukma Rianti Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tari Apriani Tendri Nofta Febrianti Tona Aurora L Tona Aurora Lubis TRIA SEPTIALA, RIVE Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Widya Ayu C Wini Julia Abbet Wira Lestari Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yosi Eka Yudi Yudi Zamzami ZIEKWAN Zirda Kurnia