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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Management and Accounting International Journal of Economics, Accounting, and Management Dinasti Accounting Review
I Kadek Jonh Stiawan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Aplikasi ATLAS dalam Praktik Audit: Apakah Pendekatan TAM dan TTF Menjelaskan Minat Penggunaannya? I Kadek Jonh Stiawan; Ni Made Deni Keristina
Dinasti Accounting Review Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i1.2482

Abstract

Penelitian ini bertujuan untuk menganalisis pendekatan Technology Acceptance Model (TAM) dan Task Technology Fit (TTF) yang diproksikan dengan persepsi kemudahan, persepsi kegunaan dan persepsi ketaatan teknologi dengan tugas terhadap minat penggunaan aplikasi ATLAS. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat asosiatif dimana menjelaskan hubungan sebab akibat antara persepsi kemudahan, persepsi kegunaan dan persepsi ketaatan teknologi dengan tugas terhadap minat penggunaan aplikasi ATLAS. Populasi pada penelitian ini adalah seluruh auditor di Kota Medan. Pengambilan sampel menggunakan teknik purposive sampling, sehingga diperoleh sampel sebanyak 90 auditor. Pengumpulan data dilakukan dengan teknik penyebaran kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan SEM-PLS bantuan Smart PLS. Hasil penelitian menemukan bahwa persepsi kegunaan dan persepsi ketaatan teknologi dengan tugas berpengaruh positif signifikan terhadap minat penggunaan aplikasi ATLAS, sedangkan persepsi kemudahan tidak berpengaruh terhadap minat penggunaan aplikasi ATLAS pada KAP di Kota Medan
The Impact of ESG Disclosure on Market Reaction: Sustainability Perspective in the Banking Sector I Kadek Jonh Stiawan
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1893

Abstract

This study aims to assess the sustainability aspects of banking companies and their impact on market response. Corporate sustainability is measured through ESG disclosure, encompassing environmental, social, and governance dimensions. The study was conducted on banking companies listed on the Indonesia Stock Exchange during the 2020–2023 period, with a population of 47 companies. The sample was selected using purposive sampling, resulting in 8 companies observed over 4 years, yielding a total of 32 units of analysis. Data were collected through documentation methods from secondary sources and analyzed using multiple linear regression with the assistance of STATA software. The results indicate that ESG disclosure does not have a significant effect on market response. This condition is likely due to investors’ greater focus on financial fundamentals and macroeconomic conditions, while ESG disclosure is still perceived as a regulatory formality with limited credibility and relevance in investment decision-making.
THE EFFECT OF AUDIT OPINION ON MARKET REACTION: GRC AS MODERATOR I Kadek Jonh Stiawan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.629

Abstract

This study aims to evaluate the effect of audit opinion on market reaction with the implementation of Governance, Risk, and Compliance (GRC) as a moderating variable. The research objects are banking sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Of the total 47 companies, a purposive sampling technique was used to select 8 companies with observations over 5 years, resulting in 40 observation data. Data were collected through documentation from information available on the IDX website. The analysis was conducted using Moderated Regression Analysis (MRA) with the help of the STATA program. The results show that audit opinion has no effect on market reaction, and the implementation of GRC does not moderate the relationship. This finding indicates that investors in the banking sector tend to focus more on financial information and fundamental company performance, while non-financial factors such as audit opinion and GRC have not been a primary consideration in making investment decisions.
Market Reaction and Firm Value: A Governance, Risk and Compliance Disclosure Perspective I Kadek Jonh Stiawan
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1131

Abstract

This study aims to analyze the effect of Governance, Risk, and Compliance (GRC) disclosure on market reaction and firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample was determined using purposive sampling, comprising 8 companies with observations over 5 years, resulting in a total of 40 annual reports. Data were collected through documentation of annual reports and analyzed using multiple linear regression. The results indicate that governance disclosure, risk disclosure, and compliance disclosure simultaneously have a significant positive effect on market reaction, suggesting that higher levels of GRC disclosure can enhance positive investor responses. Meanwhile, only governance disclosure and risk disclosure have a significant positive effect on firm value, whereas compliance disclosure does not show a significant impact. These findings align with positive accounting theory, which states that managers strategically use information disclosure to influence investor perceptions, increase market confidence, and drive firm value growth. This study provides important implications for company management to improve the quality of GRC disclosure as a market communication strategy and for investors in assessing the performance and growth potential of firms.
Co-Authors Ni Made Deni Keristina