Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat
Christanti, Rossalina
Unknown Affiliation
Religion Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Perceptions of Church Financial Transparency: Ethical-Theological Analysis and Financial Accountability Christanti, Rossalina; Wibowo, Wahju Satria; Wijaya, Yahya
Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Vol 7 No 1 (2023): January 2023
Publisher : Sekolah Tinggi Teologi Simpson Ungaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46445/ejti.v7i1.616

Abstract

This paper examines the perception of transparency among the Church Councils with an ethical-theological analysis and an analysis of financial accountability. The background of the problem is that there are different perceptions among the congregations regarding church financial accountability. These differences reflect differences in theological ethical content. The data collection method used is a mix-method, which uses quantitative tools by distributing questionnaires and in-depth interviews with several church assemblies. The final number of respondents is 167 church assemblies from two church groups, namely the Indonesian Christian Church of the Central Java Regional Synod (Gereja Kristen Indonesia Sinode Wilayah Jateng/GKI SW Jateng) Region of Solo and the Javanese Christian Churches (Gereja-gereja Kristen Jawa/GKJ) Region of North Yogyakarta. The result is a moral obligation is proven to have a significant effect on transparency and intention to disclose financial information to the congregation. This moral obligation to make church finances transparent is based on the church community or congregation members. The ethical drive mainly comes from the community. Theologically, this result on the one hand confirms the existence of the church as a community of faith that drives the formation of values. On the other hand, it presents an opportunity for the church to make a program that formed a personal value of transparency in the Church Council. The research contribution is to the development of the Church Council's guidance on financial accountability and the development of theological ethical values.
See things for what they are: Examining the financial condition on financial reporting quality in developed countries Kristantie, Amarissa Ayoe; Manullang, Tanti Winda Asrani; Nugroho, Albertus Henri Listyanto; Christanti, Rossalina
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28264

Abstract

Research aims: This study aims to determine the relationship between the Company's financial condition and the quality of financial reports.Design/Methodology/Approach: The classification of financial conditions in this study utilises the Altman Z-score model, which categorises companies into three categories: green zone, grey zone, and red zone. Researchers tested the hypothesis using the Generalised Least Squares (GLS) method to accommodate differences in data characteristics, heteroscedasticity, and multicollinearity diagnostic problems on 58,890 company-year observations from 47 developed countries between 2014 and 2023.Research findings: The results of this study support the hypothesis that a company's financial condition plays a role in determining the quality of its financial reports. Companies in the green zone and grey zone categories strive to maintain the quality of their financial reports and encourage an improvement in the quality of these reports. Meanwhile, companies in the red zone category tend to embellish the appearance of their financial report performance to conceal financial difficulties, which ultimately have the potential to compromise the quality of their financial reports.Theoretical contribution/Originality: This study offers insight into the implications of financial conditions on the quality of corporate financial reports in the international context of developed countries, which exhibit more advanced economic, social, and legal conditions.Research limitation/Implication: This research has practical implications for investors, creditors, external auditors, and regulators, as it suggests using bankruptcy zone assessment as an early warning system to evaluate the quality of financial reports.
Co-Authors Albertus Henri Listyanto Nugroho Kristantie, Amarissa Ayoe Manullang, Tanti Winda Asrani Wahju Satria Wibowo Yahya Wijaya