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All Journal JURNAL ECONOMIA Journal of Accounting and Investment Community Engagement and Emergence Journal (CEEJ)
Indarti, Maria Goretti Kentris
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

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Corporate governance and cost of equity capital: the mediation role of accounting conservatism Widiatmoko, Jacobus; Indarti, Maria Goretti Kentris
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21977

Abstract

Research aims: This study examines the effect of corporate governance as proxied by institutional and managerial ownership and profitability on the cost of equity capital, both directly and indirectly, through accounting conservatism as a mediating variable.Design/Methodology/Approach: The population of this study was manufacturing companies listed on the Indonesia Stock Exchange in 2020–2022. The sample selection was carried out using the purposive sampling method, resulting in 230 data points and then tested using multiple linear regression.Research findings: Institutional ownership and profitability were revealed to have a positive influence on accounting conservatism, while managerial ownership had no influence. Profitability and accounting conservatism exerted a negative effect on the cost of equity capital. However, institutional ownership generated a positive effect, but managerial ownership did not affect the cost of equity capital. Further test results uncovered that the impact of institutional ownership and profitability on the cost of equity capital was mediated by accounting conservatism.Theoretical contribution/Originality: The findings of this research enrich previous research regarding the economic consequences of corporate governance, profitability, and accounting conservatism in equity markets in developing countries, especially Indonesia.Practitioner/Policy implication: The results of this research can be used as consideration for investors in developing country capital markets when making investment decisions.Research limitation/Implication: This research has limitations, including the relatively low adjusted R2 value. Proxies for corporate governance from ownership and board structure should be included in future studies.
The Digital Frontier of Accounting: Unraveling The Impact of Digital Literacy and Technology Adoption Ifada, Luluk Muhimatul; Mutoharoh, Mutoharoh; Indriastuti, Maya; Indarti, Maria Goretti Kentris
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.67898

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AbstractThis study aims to examine the relationship between digital literacy, information and technology literacy in relation to digitalization in accounting and how the technology adoption mediates these relationships. Through quantitative approach, questionnaires were distributed to the auditors of the public accounting firms in Semarang City using non-probability sampling method. In this study, multiple regression analysis is used to predict partially or simultaneously the effect of independent variables on the dependent variable. The statistical results show that digital literacy, information and technology literacy have a positive and significant relationship with digitalization in the accounting profession. In contrast, digital literacy has no effect on the technology adoption, while the technology adoption has a positive and significant effect on digitalization in the accounting profession.
Determinan Kinerja Keuangan Daerah: Studi pada Kabupaten dan Kota di Jawa Tengah Braian, Banar; Indarti, Maria Goretti Kentris
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 4 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i4.8962

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Belanja Modal (BM), dan Pendapatan Transfer (PT) terhadap Kinerja Keuangan Daerah (KKD), dengan mempertimbangkan Tingkat Kemiskinan (TK) dan Indeks Pembangunan Manusia (IPM) sebagai variabel kontrol. Objek penelitian mencakup 35 kabupaten/kota di Provinsi Jawa Tengah selama periode 2021–2024, menggunakan pendekatan analisis regresi data panel. Hasil penelitian menunjukkan bahwa PAD tidak berpengaruh signifikan terhadap KKD, yang mengindikasikan rendahnya kontribusi pendapatan lokal akibat keterbatasan kapasitas fiskal dan kurang optimalnya pengelolaan. Sebaliknya, BM berpengaruh positif dan signifikan terhadap KKD, menegaskan pentingnya investasi aset tetap dalam meningkatkan efisiensi pelayanan publik dan pertumbuhan ekonomi. PT berpengaruh negatif dan signifikan terhadap KKD, mengindikasikan bahwa ketergantungan pada dana pusat dapat melemahkan kemandirian fiskal daerah. TK memiliki pengaruh negatif terhadap KKD, sementara IPM menunjukkan pengaruh positif, mencerminkan pentingnya kualitas sumber daya manusia dalam mendukung kinerja fiskal daerah.
Co-Authors Braian, Banar Jacobus Widiatmoko, Jacobus Luluk Muhimatul Ifada Maya Indriastuti Mutoharoh, Mutoharoh