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All Journal Jurnal Akuntansi Multiparadigma Wikrama Parahita : Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Journal AK-99 ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat
Lambyombar, Yustinus
Unknown Affiliation
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal AK-99

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BEHAVIORAL CONCEPTS IN FINANCIAL REPORTING: A LITERATURE REVIEW Suwandi, Suwandi; Lambyombar, Yustinus; Eka, Andi Primafira Bumandava
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4109

Abstract

Accounting practices in various companies still show behavior that violates ethics and financial fraud that harms stakeholders. This literature review research aims to examine behavioral accounting practices in financial reporting. The data collection method was carried out by searching for research journal articles according to the topic through Google Scholar searches. The collected data was then analyzed using content analysis techniques with stages of data extraction, data summarization, coding, and discussion and drawing conclusions. This study suggests that ethical management behavior in financial reporting can increase transparency, trust, and the long-term value of the company, while information disclosure and management of conflicts of interest encourage accountability, growth opportunities, and a reputation for professionalism. On the other hand, profit regulation can reduce trust, credibility and create unhealthy competitive pressure for the company. Following up on the results of this study, it is important to strengthen ethical practices in financial reporting, increase information transparency, manage conflicts of interest carefully to build trust, credibility, and minimize the risk of negative impacts on the company's reputation.
BEHIND RISK DISCLOSURE: A STUDY OF INFLUENCING FACTORS Suwandi, Suwandi; Lambyombar, Yustinus; Eka, Andi Primafira Bumandava
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4113

Abstract

Risk disclosure in financial reporting remains suboptimal in several large companies in Indonesia, which can hinder stakeholders’ ability to make informed decisions. This study aims to measure the effect of institutional ownership, independent boards of commissioners, and managerial ownership on risk disclosure in food and beverage companies listed on the Indonesian capital market during the 2019–2024 period. Using a causal research design, this study employed purposive sampling, resulting in 16 companies and 96 observational data points. Multiple linear regression analysis was conducted to examine the relationships among variables, supported by classical assumption tests to ensure data validity. The empirical findings indicate that institutional ownership, independent boards of commissioners, and managerial ownership each have a positive and significant effect on risk disclosure. These results demonstrate that companies with stronger governance structures tend to disclose risks more transparently to meet stakeholder expectations. The findings highlight the importance of strengthening governance mechanisms to improve transparency and enhance stakeholder trust. Practically, the study underscores the need for regulators to develop stricter risk disclosure guidelines tailored to the characteristics of the food and beverage industry. Furthermore, companies are encouraged to enhance oversight roles and align their governance practices with improved risk reporting standards to support long-term sustainability.
Co-Authors Eka, Andi Primafira Bumandava Ester Melania Pasamba Kalorbobir, Yohana Magdalena Lewaru, Trisna Sary Muhammad Junaidi Suwandi Suwandi Temalagi, Selva Uniberua, Stivan Harry Warkula, Yohanes Zefnath Welay, Piter Arson Yuliana Yuliana