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All Journal Journal of Accounting Science ELIGIBLE : Journal of Social Sciences
Irawan, Kenny
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Humanities Economics, Econometrics & Finance Social Sciences Other

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The Effect of Gaze and Product Salience on Digital Visual Engagement: An Experimental Research Andreas, Jonathan Alpha; Irawan, Kenny; Rahman, Fathony
Eligible : Journal of Social Sciences Vol. 1 No. 2 (2022): ELIGIBLE : Journal of Social Sciences
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/eligible.v1i2.16

Abstract

This study investigates the effects of gaze and product salience in visual content, which can build engagement on social media. The variables used were visual social semiotics, digital visual engagement, attitude, and the purchase intention. Two hundred participants were recruited using Amazon Mechanical Turk. To see the interaction between gaze and product salience, a 2x2 experimental design was used. Regression was used to see the relationship between digital visual engagement with attitude and purchase intention. This study offers empirical evidence that there is an interaction between gaze and product salience on digital visual engagement, with a positive effect on digital visual engagement from the direct gaze and high product salience condition. Furthermore, this study found a relationship between digital visual engagement with attitude and purchase intention. The results show that digital visual engagement positively influences attitude and purchase intention. This hypothesis is tested on a single product category. Further studies might replicate this experiment with other products, visual content, online platforms, and factors based on visual social semiotics theory. This study offers managers knowledge on making visual content that will produce more engagement, especially in social media ads, which can influence the attitude and purchase intention of their audience.
Factors Driving the Quality of Financial Reporting in Non-Financial Public Companies in Indonesia Irawan, Kenny; Dyna Rachmawati; Silvarajoo, Eindresvari A/P
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1975

Abstract

General Background: Financial reporting quality (FRQ) is critical to stakeholders, as it supports making informed economic decisions based on reliable corporate financial statements. Specific Background: The cases of fraudulent reporting committed by PT Garuda Indonesia Tbk (2019) and PT Asuransi Jiwasraya (2021) underscore the urgency to ensure financial statements reflect a true and fair view. Knowledge Gaps: Existing literature lacks a comprehensive approach that integrates various models and non-financial determinants, such as Environmental, Social, and Governance (ESG) factors, in assessing FRQ. Objectives: This study aims to examine the effect of corporate governance mechanisms, financial leverage, audit quality, and ESG performance on FRQ, with firm size as a control variable. Methods: Using four regression models and multiple proxies for FRQ, this study adopts a robust empirical design. Results: Findings reveal mixed effects: corporate governance has a positive effect on FRQ in one model; audit quality shows no effect or is negative; financial leverage is insignificant; ESG performance varies from positive, negative, to no effect. Model 2 showed the highest explanatory power, supporting the relevance of ESG and governance to FRQs. Novelty: This study introduces a multi-model, multi-proxy framework and diversifies ESG measurement sources to enrich the depth of analysis. Implications: For practitioners, ESG engagement and governance compliance signal improved FRQ, guide investment and lending decisions and provide direction for future research.
Co-Authors Andreas, Jonathan Alpha Dyna Rachmawati Fathony Rahman Silvarajoo, Eindresvari A/P