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All Journal Journal of Applied Finance & Accounting Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Kontemporer
Sihar Tigor Benjamin Tambunan
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance

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FINANCIAL SLACK AND VOLUNTARY REPORTING ON STOCK DECISION: EXPERIMENTAL STUDY Handoko, Jesica; Tambunan, Sihar Tigor B.; Yudhanti, Ceicilia Bintang Hari
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): 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/jba.v26i2.2500

Abstract

The high increase in the number of young investors in the Indonesian capital market encourages the need to conduct research regarding what investors or potential investors consider when making decisions. Previous research shows the need to use primary data that not only includes rational and irrational factors, but also considers accounting information, both internal and published to external parties. The current research aims to prove whether financial slack and voluntary reporting will support stock investment decisions made by young investors. An experimental research witH2x2between-subjects design is conducted to provide empirical support regarding the usefulness of internal and external information in stock investment decisions. The sample was 93 undergraduate students majoring in Accounting who had at least taken or were currently taking courses related to Stock Investment. Some of them are regular visitors to the Investment Clinic from the Business Faculty in Surabaya. Sixty-three data from participants who successfully answered the manipulation check questions were processed to answer the research hypothesis. The statistical tool analysis of variance is used to test the hypothesis. Research findings show that financial slack was not influencing stock investment decisions, while voluntary reporting in the form of Sustainability Reporting is proven to influence stock investment decisions of young participants. Another result is the interaction effect of financial slack and voluntary reporting on stock investment decisions, which shows the importance of disclosure about the use of slack resources because it will influence investor decisions
THE JOURNEY OF MANAGERIAL ACCOUNTING RESEARCH IN SINTA 4-INDEXED JOURNALS Tambunan, Sihar Tigor Benjamin; Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 16 No. 1 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i1.5148

Abstract

Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison.Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals,  have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices. 
PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS Sari, Dian Purnama; Tambunan, Tigor; Kristina, Natalia; Leong, Joshua; Wardoyo, Eirene Puspita
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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/jba.v25i2.2187

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.
THE CEO OVERCONFIDENCE, INDUSTRY CHARACTERISTICS, AND FOREIGN OWNERSHIP: THEIR EFFECTS ON ESG DISCLOSURE Alexander, Shendy Gavriel; Tambunan, Tigor
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.13976

Abstract

Increasingly, business people believe that the CEO’s attitudes and behavior directly or indirectly impact the company’s sustainability. This phenomenon aligns with the increasing awareness of ESG management practices among stakeholders, particularly in large industries. Furthermore, the importance of sustainability in global conditions appears to underscore the role of foreign ownership in assessing company performance within the ESG framework. This quantitative study examines the influence of CEO overconfidence, industry characteristics, and foreign ownership on ESG disclosure using secondary data, consisting of 68 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample was determined using purposive sampling and analyzed using multiple linear regression tests in EViews software. The listed company’s ESG score was obtained from Bloomberg. The results indicate that CEO overconfidence does not significantly affect ESG disclosure, suggesting that the complexity of these decisions is influenced by various internal and external factors beyond the CEO’s influence. Foreign ownership significantly influences ESG disclosure, with higher levels of foreign ownership correlating with broader disclosure, driven by the adoption of best practices and standards from international markets, alignment with foreign shareholder expectations, and fostering strong relationships. This study suggests that companies should focus on industry characteristics and foreign ownership and not overly worry about the impact of their CEO's overconfidence on ESG disclosure. Management should tailor their ESG disclosure strategies to align with unique industry characteristics to enhance the company's reputation and foster stronger stakeholder relationships.
Co-Authors Agnes Utari Widyaningdyah Alexander, Shendy Gavriel Ceicilia Bintang Hari Yudhanti Dian Purnamasari Jesica Handoko Kristina, Natalia Leong, Joshua Wardoyo, Eirene Puspita