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All Journal Jurnal Riset Akuntansi Kontemporer Journal of Multiperspectives on Accounting Literature
Kamil, Irham
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Economics, Econometrics & Finance Social Sciences

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Is downloading articles through “shortcuts” reasonable? study of normative perceptions of accounting students Kamil, Irham; Asih, Putri Nuril Wulanatining; Cita, Widya
Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v3i1.38894

Abstract

Purpose: This study aims to analyze and change the normative perceptions of accounting students regarding the behaviour of downloading articles using Sci-Hub with message framing. Methodology/approach: The method used in this research is distributing questionnaires to accounting students in Malang and testing using non-parametric differential tests. Findings: The results of this study indicate that students consider downloading articles using Sci-Hub a natural thing. Framing containing negative messages is more effective in changing the attitude of Sci-Hub users to be wiser and aware of unethical behaviour. Practical implications: This research has implications for academics and universities to continuously provide anti-journal piracy messages to students. Originality/value: Given the lack of consensus in the findings, this research is focus on framing effects.
SDGs DISCLOSURE DEPENDENCY ON INFORMATION ASYMMETRY TO REDUCE FIRMS’ STOCK VOLATILITY Kamil, Irham; Saraswati, Erwin; Adib, Noval
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.36044

Abstract

Motivated by limited SDGs financing and largely symbolic corporate engagement in Indonesia, concerns arise regarding how SDGs disclosure relates to stock volatility. This study examines the effect of SDGs disclosure on stock volatility and the role of information asymmetry, with SDGs disclosure decomposed into depth, breadth, and concentration. This quantitative study uses firms in the ESGQ KEHATI Index over 2020–2024, resulting in 197 firm-year observations and analyzed using panel regression. The findings indicate that SDGs disclosure tends to reduce stock volatility, although this effect depends on information asymmetry. At the dimensional level, depth is associated with higher volatility, while breadth and concentration show an inverse relationship. These findings provide empirical insights into the role of SDGs disclosure in capital market dynamics and contribute to the limited literature in Indonesia.
Co-Authors Asih, Putri Nuril Wulanatining Cita, Widya Erwin Saraswati Noval Adib