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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi Jurnal Ekonomi Pembangunan International Journal of Entrepreneurship, Business, and Creative Economy Review of Management, Accounting, and Business Studies
Wulan, Diajeng Fitri
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Humanities Economics, Econometrics & Finance Social Sciences

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The Role of Public Integrity in Controlling Corruption Mutiah, Adilah Sabrina; Gamayuni, Rindu Rika; Oktavia, Reni; Wulan, Diajeng Fitri
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2370

Abstract

This study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country.
Understanding the Factors Shaping Public Accountant’s Interest between the Accounting Students Wulan, Diajeng Fitri; Oktavia, Reni; Syaipudin, Usep
International Journal of Entrepreneurship, Business and Creative Economy Vol. 4 No. 1 (2024): January
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v4i1.2078

Abstract

The accounting profession faces a challenge known as the CPA shortage, marked by a decline in employed accountants. This study, guided by Ajzen’s Theory of Planned Behavior (TPB), investigates factors influencing individuals’ intentions to become Certified Public Accountants (CPAs). As industry leaders seek to attract the next generation, our research explores the interplay between personal perceptions and external influences, emphasizing attitudes, subjective norms, and perceived behavioral control. This study involves undergraduate accounting students from 16 state universities in Sumatra, employing a Likert scale questionnaire and descriptive and correlation analyses. The results show positive attitudes toward the accounting profession, with variations in salary expectations. Subjective norms, including family, professors, and peers, significantly influence interest in becoming a public accountant. Perceived behavioral control factors, such as professional experience and job security, receive positive evaluation. Therefore, this study provides insights for institutions and policymakers, laying the groundwork for targeted initiatives to ensure a thriving future for the accounting profession despite technological advancements and evolving perceptions.
TREND DAN DETERMINAN KEY AUDIT MATTERS (ISA 701): STUDI LITERATUR TAHUN 2016-2025 Wulan, Diajeng Fitri
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264911

Abstract

This study examines the trends, determinants, and impact of Key Audit Matters (KAM) disclosures based on International Standard on Auditing (ISA) 701 from 2016 to 2025. Utilizing a Systematic Literature Review (SLR) with the PRISMA framework methodology, 73 Scopus indexed articles were analyzed. The findings reveal a shift in trends from descriptive identification of KAMs to evaluating their impact and effectiveness, including effects on audit quality and investor perceptions. The most frequently disclosed KAM topics are goodwill impairment and fair value measurements, while Environmental, Social, and Governance (ESG) issues are rarely integrated. KAM disclosures enhance financial reporting transparency and management accountability, despite challenges such as the use of boilerplate language and auditor inconsistencies. Significant differences in KAM practices were found between emerging countries (fewer and generic) and developed countries (more detailed and systematic). Keywords: Key Audit Matters, ISA 701, Audit Quality, Literature Review
Foreign directors, foreign ownership, and carbon emission disclosure: Evidence from Indonesia environmentally sensitive companies Wulan, Diajeng Fitri
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4816

Abstract

Business organizations were increasingly being held accountable for their social and environmental impacts. Disclosure of carbon emissions is an issue that is starting to develop in various countries, including Indonesia, related to climate change's effects on organizations' sustainability. National governments and non-governmental organizations (NGOs) needed to take action to urge companies to reduce carbon emissions, one of which is full disclosure of their carbon emissions. This study aimed to see whether knowing the presence of foreign directors, foreign commissioners, and foreign ownership affects the disclosure of carbon emissions. This study also used three control variables: Company Size, ROA, and DER. The samples of this research were companies listed on the IDX that are sensitive to the environment from 2019 to 2021, which issued a Sustainability Report resulting in a total of 41 companies. The test was carried out by performing multiple regression tests. The results showed that foreign commissioners, company size, and DER significantly influenced the disclosure of carbon emissions. Therefore, managers should consider balancing between foreign and local commissioners to benefit from a rich, heterogeneous resource encompassing the various merits of both types of directors, with particular emphasis on foreign commissioners' international exposure and experience.
The Role of Public Integrity in Controlling Corruption Mutiah, Adilah Sabrina; Gamayuni, Rindu Rika; Oktavia, Reni; Wulan, Diajeng Fitri
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2370

Abstract

This study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country.
Financial Performance on Climate Change Disclosure in the Indonesian Capital Market Wulan, Diajeng Fitri; Wisesa, Panca; Ladista, Rindy Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7106

Abstract

Financial performance and climate change disclosure (CCD) in Indonesia Stock Exchange-listed enterprises are examined in this research. The study population contains 388 publicly listed firms from diverse industries to reflect the market. Random sampling minimized selection bias by giving each business an equal chance to be included in the research. Our independent variable, financial success, is assessed by return on assets (ROA), which shows how well a company makes money from its assets. CCD, the dependent variable, is assessed using the Task Force on Climate-related Financial Disclosures (TCFD) framework, which covers governance, strategy, risk management, and climate change indicators and objectives. ROA and CCD are examined using linear regression analysis to see whether enterprises with better financial situations are more inclined to declare their environmental practices. Financial success is positively and statistically significantly correlated with climate disclosure. This suggests that profitable corporations may invest more in non-financial reporting, especially climate risk and opportunity reporting. Financially strong firms may also disclose more climate-related information to boost corporate legitimacy, stakeholder confidence, and long-term commitment to sustainable business practices in response to rising global environmental expectations.
Co-Authors Gamayuni, Rindu Rika Ladista, Rindy Dwi Mutiah, Adilah Sabrina Oktavia, Reni Syaipudin, Usep Wisesa, Panca