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All Journal Behavioral Accounting Journal Jurnal Akuntansi dan Keuangan Indonesia
Oehoedoe, Muhammad Sabrian
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Humanities Economics, Econometrics & Finance Social Sciences

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Dimensi Etika Akuntan Publik dalam Era Digital Oehoedoe, Muhammad Sabrian; Mahardika, Fidyah
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.364

Abstract

Artikel ini menguraikan tantangan dan tanggung jawab etika akuntan, khususnya akuntan publik, beserta pemanfaatan teknologi digital dengan metode telaah pustaka. Teori utilitarianisme digunakan untuk menjawab bagaimana akuntan publik seharusnya memanfaatkan teknologi digital seperti AI dan big data untuk menghasilkan penilaian yang berkualitas dan etis. Artikel ini juga menguraikan bagaimana akuntan mempertahankan penilaian etis di tengah dilema etika terkait pemanfaatan teknologi. Artikel ini berkontribusi dalam membangun perspektif moral-etika dalam memanfaatkan teknologi dalam pekerjaan akuntan dan mencegah terjadinya penyimpangan etika yang dapat berdampak pada bisnis dan masyarakat. Penelitian ini memberikan masukan terkait etika yang harus dimiliki akuntan publik di era digital.   This article describes the ethical challenges and responsibilities of accountants, especially public accountants, along with the use of digital technology with the literature review method. The theory of utilitarianism is used to answer how public accountants should use digital technology such as AI and big data to produce high-quality and ethical judgments. This article also describes how accountants maintain ethical judgment in the midst of ethical dilemmas related to the use of technology. This article contributes to building a moral-ethical perspective in utilizing technology in accountant work and preventing ethical deviations that can impact business and society. This research provides input regarding ethics that must be owned by public accountants in the digital era.
CEO INSIDER FROM CFO: IMPLICATIONS FOR FINANCIAL RISK DISCLOSURE QUALITY Ningsih, Sri; Mujtaba, Muhammad Irsyad Elfin; Oehoedoe, Muhammad Sabrian; Aini, Siti Nur
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). Findings: The findings indicate that CEOs who previously served as CFOs within the same company contribute to improved FRDQ. Additionally, several sub-sample analyses were included to explore other supporting factors in strengthening FRDQ. Conclusion: This study concludes that a CFO background provides a deeper understanding of the company's financial condition, thereby enhancing financial risk disclosure. Novelty/Originality of this article: The study specifically investigates the impact of CEO insiders with CFO backgrounds on financial risk disclosure quality in the Indonesian context.
Co-Authors Mahardika, Fidyah Mujtaba, Muhammad Irsyad Elfin Siti Nur Aini, Siti Nur Sri Ningsih