Article Per Year (5 Year)
p-Index From 2021 - 2026
0.888
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Prayoga, Hadiyan
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
AI chatbot distractions and academic triumphs: a mediation approach with self-control and coping skills Prayoga, Hadiyan; Wakhid, Zukhruf Nur
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20755

Abstract

Research aims: This study investigates self-control and coping skills in academic performance moderated by AI Chatbot addiction.Design/Methodology/Approach: This study used an online survey and archival method and included 153 accounting student respondents as the final sample. Structural Equation Modelling using Smart-PLS was employed to estimate the relationship between variables.Research findings: The findings underscore the significant impact of self-control in mitigating addictive tendencies, highlighting the susceptibility of individuals with lower self-control to develop addictive behaviors toward AI Chatbots. In comparison, coping skills were not found to have a substantial effect on reducing AI Chatbot addiction.Theoretical contribution/Originality: This research demonstrates that self-control and coping skills play a crucial role in controlling the dependence on AI-based chatbots, ultimately contributing to a better understanding of the relationship between these psychological abilities and managing AI addiction in university accounting students (Chassignol et al., 2018; Sollosy McInerney, 2022).Practitioner/Policy implication: The findings have implications for chatbot designers and developers. Understanding the potential for addictive behavior allows for the implementation of behavior detection and prevention mechanisms within chatbot designs.Research limitation/Implication: This study overlooked diverse forms of self-control and coping skills, along with other factors that contribute to AI Chatbot addiction. Recommending the exploration of various self-control strategies and coping skills could be a valuable opportunity for future research.
PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN NILAI PERUSAHAAN: DAMPAK PANDEMI COVID-19 Kholid, Arif Wahyu Nur; Prayoga, Hadiyan
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.v25i2.1552

Abstract

This study aims to examine the Institutional Ownership, Profitability and Pandemic Covid-19 on Firm Value. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) 2018 - 2020. The sample selection in this study uses purposive sampling to obtain samples that represent the predetermined criteria. This research is included in quantitative research – secondary data. This research uses balance panel regression in processing the data. The estimation method used in this study is the Fixed Effect Model (FEM). The research data is processed using E-Views 10. The results of this study indicate that institutional ownership has a significant negative effect on firm value with and without the Covid-19 variable involved. However, the profitability variable has a significant positive effect on firm value when the Covid-19 variable is not included. After the Covid-19 variable is included, profitability does not have a significant effect on firm value. The implication of this research is that individual investors and the stock market are more wary of companies that have large institutional ownership and Signaling Theory can explain phenomena and test the value of companies during the COVID-19 pandemic. Future research is expected to be able to separate the types of institutional ownership by type such as banks, foundations, brokers, etc. because each type of institutional investor has different characteristics. And further research can expand the observation period and consider other factors that affect firm value.
CULTURAL DIMENSIONS ON ESG FACTORS AND FINANCIAL PERFORMANCE INTERNATIONAL CONTEXT Prayoga, Hadiyan; Badruzaman, Jajang; Rina Andriani, Rd Neneng; Hermansyah, Iwan
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.792

Abstract

Motivated by the global inconsistency in ESG performance outcomes, this research clarifies whether cultural differences explain such variations.  This study examines how national culture shapes the relationship between ESG dimensions and financial performance across countries. Using a quantitative approach with OLS regression on 13,608 firm-year observations from 43 countries, the findings reveal that environmental performance is largely unaffected by cultural traits, while social and governance dimensions exhibit culture-dependent effects. Specifically, social initiatives gain a stronger financial impact in high power distance and masculine societies, and governance consistently enhances firm performance. The study contributes by integrating cultural dimensions into firm-level ESG analysis, offering practical insights for investors and policymakers to design culturally aligned ESG strategies that enhance sustainability effectiveness.
The value relevance of SASB-based materiality disclosure: Evidence from Indonesian listed firms Prayoga, Hadiyan; Soko, Felicyta Adelanam; Badruzaman, Jajang
Journal of Accounting and Investment Vol. 27 No. 1 (2026): January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28790

Abstract

Research aims: ISSB issued IFRS S1 and S2 reporting that influence entities to disclose information about risks and opportunities based on SASB standards. This study examine whether materiality disclosure reflects on value relevance information content. The materiality item relates to the general purpose of financial reporting, helping users make decisions.Design/Methodology/Approach: Using regression analysis, this study analyse 330 firm-year observations from 71 firms listed on the Indonesia Stock Exchange from 2017-2022.Research findings: This study find positive relationship between materiality disclosure and value relevance information. In addition, firms with high materiality not accurately reflects on stock price related sustainability item.Theoretical contribution/Originality: This study provides novel evidence that materiality disclosure enhances value relevance by influencing stock prices. It extends the decision-usefulness perspective by showing that market responses to materiality vary across firms, highlighting the role of sustainability disclosure in shaping investors’ valuation.Practitioner/Policy implication: This study suggest that materiality disclosure serves as a strategic tool for firms to enhance market value, not just a compliance exercise. For regulators, the evidence supports ISSB’s mandate that materiality reporting is essential to provide decision-useful sustainability information for investors.Research limitation/Implication: First, this study is limited to the Indonesian context. Future research is encouraged to broaden the scope by including other countries, particularly those that are members of the IASB. Second, the study does not account for the issue of endogeneity within its methodological approach.
Co-Authors Badruzaman, Jajang Hermansyah, Iwan Kholid, Arif Wahyu Nur Rina Andriani, Rd Neneng Soko, Felicyta Adelanam Wakhid, Zukhruf Nur