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All Journal Edunity: Kajian Ilmu Sosial dan Pendidikan JURNAL ECONOMINA
Afrizal
Universitas Jambi, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Determinants of Financial Report Quality (A Study on Banking Companies Listed on The Indonesia Stock Exchange in 2021–2023) M. Anggi Pujakusuma; Afrizal; Muhammad Gowon
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.404

Abstract

Quality financial statements are critical as they form the basis of decision-making for investors, regulators, and other stakeholders. This study seeks to provide empirical evidence on how various factors including “Leverage, Profitability, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Female Executives, and Competence” affect the quality of financial statements in banking companies listed on the IDX. The main focus of the study is to review the collective and individual impact of these variables. The secondary data source of this research is the annual report and performance summary of banking companies for the 2021-2023 period which are accessed through the IDX portal and the company's official website. Of the 47 eligible companies, this study took a sample of 27 banking companies through purposive sampling technique. The research hypothesis was then tested by applying multiple regression analysis. The results of this study reveal that Leverage, Institutional Ownership, Independent Board of Commissioners, and Audit Committee have a significant influence on the quality of financial statements. However, Profitability, Managerial Ownership, Female Executives, and Competence did not show a similar impact. Interestingly, when reviewed together, all these factors collectively affect financial statement quality. These findings underscore the important role of corporate governance in driving financial statement quality, while suggesting that some elements such as female executives and managerial ownership may not have a direct impact. Future research could explore additional variables or different sectors to deepen the understanding of financial reporting quality.
Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review Rahmi Handayani; Wirmie Eka Putra; Afrizal
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1362

Abstract

The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach. Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures. Findings The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research. Originality/value The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research.
Co-Authors Gowon, Muhammad M. Anggi Pujakusuma Rahmi Handayani Wirmie Eka Putra