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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Sagita, Danti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Sustainability Reporting and Earnings Management: Systematic Literature Review Sagita, Danti; Meutia, Intan; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2615

Abstract

This study aims to examine the development of sustainability reporting (SR) and earnings management (EM). The researchers employed a structured literature review method, utilizing reputable electronic databases to gather data from 2016 to 2024, resulting in the selection of 32 studies based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, types of variables, measurements, and suggestions for future research related to sustainability reporting and earnings management. Research on SR and EM has shown a continuous increase from 2018 to 2024, with the non-financial sector being the most frequently studied. The most relevant and significant theories utilized in research are stakeholder theory, agency theory, and legitimacy theory. These theories are commonly employed to explain why companies engage in sustainability reporting. Types of variables related to SR include sustainability reporting, sustainability measures, sustainability disclosure, sustainability engagement, financial sustainability, corporate sustainability management, corporate, sustainable development, and corporate sustainability performance. Types of variables related to EM include earnings management, real earnings management, earnings quality, management earnings forecast, and earnings transparency. Measurement of SR variable is predominantly based on standard GRI Index, Sustainability Reporting Disclosure Index, and ESG scores. EM variable is measured using the effective tax rate and book-tax differences. This research contributes to the academic discourse and practical applications in the fields of sustainability reporting and earnings management, offering valuable insights for future studies in this area.
The Influence of Sustainability Performance and Institutional Ownership on Earnings Management In ASEAN Countries Sagita, Danti; Meutia, Inten; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2956

Abstract

This research is prompted by the escalating emphasis on sustainability performance and corporate governance across the ASEAN countries, along with persistent concerns regarding financial reporting manipulation that weakens the credibility and reliability of corporate disclosures. This study adopts a quantitative approach using secondary data from 238 non-financial sector firms in ASEAN (Indonesia, Malaysia, Singapore, and Thailand) over the 2016–2023 period. Data analysis was performed using panel data regression with the Fixed Effect Model (FEM), implemented through EViews version 12. The results indicate that sustainability performance does not exert a significant influence on earnings management, suggesting that sustainability initiatives in the ASEAN countries remain predominantly symbolic and have not yet functioned effectively as managerial monitoring mechanisms. In contrast, institutional ownership demonstrates a significant negative effect on earnings management, implying that higher levels of institutional shareholding are associated with reduced earnings manipulation levels. Regarding the control variables, firm size and leverage show significant negative effects on earnings management, whereas profitability and industry type show no significant impact. Overall, the findings imply that internal corporate attributes, particularly ownership structure and governance mechanisms, play a more substantial role than external factors in constraining managerial opportunism. This study provides important implications for managers, investors, and regulators across ASEAN countries to strengthen the corporate governance frameworks and encourage more substantive sustainability practices, enabling them to function not merely as compliance instruments but also as mechanisms for enhancing transparency and the integrity of financial reporting.
The Role of Internal Control in Risk Management: A Systematic Literature Review Widyastuti, Fitria Heny; Syafithri, Yuyun; Sagita, Danti; Sari, Rela
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16406

Abstract

In an increasingly complex and unstable business environment, internal control has become a crucial element in ensuring the effectiveness of risk management and strong corporate governance. This study conducts a Systematic Literature Review (SLR) of 20 peer-reviewed scientific articles published between 2000 and 2025 and indexed by Scopus, aiming to examine the role of internal control in organizational risk management across both financial and non-financial sectors. The findings indicate that the presence of high-quality internal control systems significantly enhances an organization's ability to identify, assess, and mitigate various types of risks including financial risks, legal litigation, stock price crashes, and weaknesses in financial reporting. The literature demonstrates that when internal control systems are well-designed and effectively implemented, they act as a strategic tool rather than merely an administrative mechanism.
Co-Authors HASNI YUSRIANTI Intan Meutia Inten Meutia Sari, Rela Syafithri, Yuyun Widyastuti, Fitria Heny