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INDONESIA
Jurnal ASET (Akuntansi Riset)
Published by Universitas Pendidikan Indonesia
ISSN : 20862563     EISSN : 25410342     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, and finance management.
Arjuna Subject : -
Articles 361 Documents
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Audit Opinion, Big4, Auditor Narcissism and CEO Narcissism: Drivers of Reporting Timeliness Septiany, Sheila; Jurnali, Teddy; Egnes, E; Suparman, Meiliana; Harsono, Budi
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.78465

Abstract

This research aims to investigate the influence of audit opinion, Big4, auditor narcissism and CEO narcissism on timeliness. A sample of 138 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022 was analyzed using annual financial reports. The study employed statistical analysis with the Stata application to measure the effects of these variables on timeliness, calculated as the number of days between the fiscal year-end and the audit report date. The findings reveal that audit opinion and auditor narcissism have a significant negative effect on timeliness, indicating their role in accelerating audit report completion. Conversely, Big4 firms and CEO narcissism do not significantly impact timeliness, suggesting a more nuanced relationship between leadership traits and audit timing. These results highlight how varying characteristics influence the punctuality of financial reporting, a crucial factor in stakeholder decision-making. The study contributes to agency theory, signaling, and the upper echelons perspective by offering insights into how personality traits and audit practices affect financial reporting timeliness. Practically, it provides guidance for companies to enhance reporting processes by understanding the traits that drive efficiency. The novelty lies in exploring the under-researched influence of CEO narcissism and auditor narcissism on audit timeliness, particularly in the context of public companies in Indonesia, thus enriching the literature and expanding practical applications in the audit field.
ESG Reputation Risk, Corporate Risk-Taking, and Climate Impact in Southeast Asia Meiyanti, Fajar; Adhariani, Desi
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.83255

Abstract

The primary objective of this study is to examine the influence of corporate risk-taking (CRT) and climate risk index (CRI) on the Reputation Risk Index (RRI). Using panel data regression analysis, the study analyzed 597 firm-year observations of non-financial firms in five Southeast Asian countries from 2021 to 2023, with robustness tests and alternative measures validating the findings.The results indicate a significant positive relationship between CRT and RRI, suggesting that greater corporate risk-taking corresponds to higher ESG reputation risks due to intensified stakeholder scrutiny. In contrast, CRI does not significantly affect RRI, indicating that climate risks may only indirectly influence reputation. These findings emphasize the importance of aligning risk management practices with sustainability goals to mitigate ESG reputation risks.Policymakers and corporate leaders should prioritize strategies that balance profitability with stakeholder accountability to sustain reputational standing. Incorporating ESG considerations into corporate governance is crucial for navigating evolving market and regulatory demands.This study contributes to the literature by introducing the ESG Reputation Risk Index as a novel metric for reputation risk and exploring the underexamined context of Southeast Asian firms, enriching the discourse on ESG dynamics in emerging markets.
Moderating Role of Audit Quality in GCG, Financial Distress, and Tax Avoidance Surjadi, Julisar; Rudyanto, Astrid; Edgina, Mendy
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.97531

Abstract

Purpose: The purpose of this study is to determine whether audit quality can serve as a moderator between good corporate governance (GCG), financial distress, and tax avoidance. Profitability and firm size are used as control variables in this study. Design/methodology/approach: Using 68 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021, this study employed quantitative analysis with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis using WarpPLS 7. Findings: Audit quality in this study can serve as a moderating variable. The Control variable, the Return on Asset indicator, has a direct influence on Financial Distress and Tax Avoidance. However, control (Profitability) has a negative impact on Tax Avoidance. Originality/value: The finding that Audit Quality is able to moderate the relationship between Audit Committee and Tax Avoidance indicates that high-quality external auditors can increase the effectiveness of supervision and accountability.
Audit Report Lag: High and Low Audit Committee Experience Context Bella, Raesita; Abbas, Dirvi Surya
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.92078

Abstract

This study aims to examine the effect of Key Audit Matters (KAM), operational complexity, audit committee gender, and audit committee work experience on audit report lag (ARL) among consumer non-cyclical, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using a quantitative approach with panel data regression, the research distinguishes between firms with high and low audit committee experience to identify situational differences in governance effectiveness. The results show that KAM and audit committee work experience significantly reduce audit report lag, indicating that greater transparency and professional competence improve audit efficiency. In contrast, operational complexity and gender diversity have no significant impact on ARL. Further analysis reveals that the effects of KAM and audit committee experience are more pronounced in firms with low experience levels, whereas they weaken in firms with high experience, suggesting a conditional relationship between transparency and governance capability. These findings support Agency Theory and Corporate Governance Theory, emphasizing the complementary roles of disclosure and oversight quality in enhancing audit timeliness. The novelty of this research lies in its situational approach that distinguishes governance effectiveness based on audit committee experience, an area rarely examined in audit timeliness studies, while offering a contribution to the audit literature by advancing a deeper understanding of how governance attributes interact to influence audit efficiency in emerging markets.
AI and Robotic Engagement as Catalysts for Mining Industry Sustainability Performance Ario Wicaksono, Dading Damas; Murtanto, Murtanto; Gunawan, Juniati; Lawita, Florencia Irena; Dhammika Lie, Euro Prishadda
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.97778

Abstract

Purpose - This study investigates the extent of carbon emission reduction, green behaviour, and economic value generated from environmentally friendly activities by emphasizing artificial intelligence and robotic engagement as two distinct instruments in the digitalization era 5.0. The research focuses on mining companies in Indonesia during 2022–2025 to evaluate their impact on corporate sustainability performance. Design/methodology/approach This study employs a quantitative panel-data approach using secondary data with purposive sampling. Hypotheses are tested using the best-fit model among CEM, FEM, and REM, followed by classical assumption tests and robust standard errors to ensure the validity, consistency, and stability of the regression estimates. Findings - The findings indicate that carbon reduction, green income, and sustainable AI significantly improve sustainability performance. AI strengthens the effects of carbon reduction and green income but weakens the influence of green employee behavior. Robotic engagement shows a negative and insignificant moderating effect. Consequently, the hypotheses on green employee behavior and robotic moderation are rejected. Originality/Novelty - This study introduces a modified proxy model that can be utilized by future researchers employing a quantitative approach with secondary data. Furthermore, it differentiates the roles of artificial intelligence and robotic engagement as two distinct constructs, in contrast to previous studies that predominantly integrated them into a single technological framework.© 2023 Kantor Jurnal dan Publikasi UPI
Accounting Fraud Propensity: Impact of Internal Control Systems, Accounting Rule, Morality, Compensation Angelita, Maya; Satriawan, Indra; Martini, Rita; Zaliah, Zaliah; Widyastuti, Endah; Nalviantry, Marina; Aprilia, Nabila
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.87920

Abstract

This study aims to evaluate the partial and concurrent effects of the role of internal control systems, accounting rule compliance, morality, and proper compensation on the risk of accounting fraud. Data analysis was conducted using a Structural Equation Modeling approach with Partial Least Squares (SEM-PLS) assisted by SmartPLS 4. Utilising data gathered from questionnaires given to 128 respondents in 32 Regional Apparatus Organization (RAOs), a quantitative method with an associative-descriptive approach was used. he results show that the internal control system has a negative and significant impact, highlighting its role in preventing fraud. Similarly, compliance with accounting regulations also has a negative and significant effect, showing that regulatory adherence supports the integrity of financial reporting. In contrast, individual morality has a positive and significant impact, suggesting that strong personal ethics alone may not prevent fraudulent behaviour. Meanwhile, compensation suitability has a negative and significant effect, indicating that fair and appropriate compensation can help reduce fraud. Together, these four variables explain 47.1% of the variation in accounting fraud tendencies. In practice, fraud prevention requires a coordinated strategy that integrates improved systems, legal compliance, individual morality, and fair compensation rather than relying solely on a single factor such as control or ethics. The novelty lies in the use of Partial Least Squares Structural Equation Modelling (PLS-SEM), a method rarely applied in prior studies, especially within Regional Government Agencies in Pagar Alam City, where research on accounting fraud tendencies remains unexplored
Does Green Finance Matter? Sustainability Disclosure and Financial Performance Dwi RT, Dita Rari; Azis, Yunia Mulyani; Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.95780

Abstract

The increasing awareness of environmental and social issues has encouraged companies to be more transparent in disclosing their sustainability information. At the same time, green finance has emerged as a crucial instrument that not only supports environmentally friendly projects but also has the potential to impact the financial performance of companies. This study aims to analyze the impact of sustainability disclosure on the economic performance of companies, as well as to examine the role of green finance funding as a moderating variable on the financial performance of companies. The method used in this research is a quantitative approach, utilizing secondary data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) that have received the ESG Star Award during the period 2020-2024. The sample selection was carried out using the purposive sampling method. Sustainability disclosure is measured using a sustainability disclosure index based on ESG standards, while financial performance is measured with the Return on Assets (ROA) and Return on Equity (ROE) indicators. The moderation variable of green finance funding is measured based on the company's access to green financing instruments (for example, green bonds or green loans). Data analysis was conducted using moderation regression, including interaction tests to examine the moderation effects. The results of this study are expected to provide empirical evidence regarding the positive impact of sustainability disclosure on financial performance, as well as to identify whether green finance can strengthen or weaken that relationship. These findings are expected to benefit investors, company management, regulators, and other stakeholders in decision-making related to sustainable investments and the development of the green finance market in Indonesia. In addition, this research is also expected to contribute to the literature on sustainable finance and environmental accounting.
The Green Finance Strees in Indonesian Banking Finance Basmar, Edwin; Campbell III, Carl M.; Xing, Liu Chang
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.81924

Abstract

This study aims to account for the banking sector intermediary to increase the environmental function by green finance in Indonesia. Method using the development model of the Ed Waves Index with time series data and grouped quarterly from 2019 to 2021 obtained from the Annual Reports of Bank Indonesia and the Financial Services Authority (OJK). There are 2 waves that give a positive reaction (effective) at the first period (GF 0.008 amplitude) and the fourth period (GF -0.022 amplitude). On the other hand, two waves gave a negative reaction (ineffective) at the second period (GF - 0.011 amplitudo) and the third period (GF 0.019 amplitudo). Therefore, the green finance cycle has a sensitive behavior for the intermediary banking sector due to the effect of macroeconomic shock, and because of that, the green finance cycle movements cannot support financial stability and economic growth effectively in Indonesia. This research can serve as a new model for both theoretical and empirical studies in the field of economics. This result can also be a measuring tool for Bank Indonesia and the banking sector in determining financial policies regarding economic indicators to anticipate acute financial depression due to increasing financial sensitivity. This study contributes to the classical theory and the velocity of money theory development in relation to financial activities measured based on the banking intermediary function.
The Rashomon Effect in Financial Reporting: Exploring Multi-Interpretation Financial Accounting Standards’ Phenomenon Hidayat, Gatot; Hermawan, Marko S.
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.93179

Abstract

This study delves into the phenomenon of multi-interpretation in financial reporting, using Garuda Indonesia's annual financial statements as a case study, inspired by the Rashomon effect – a concept from Akira Kurosawa's film depicting varied perspectives on a single event. Stakeholders, including auditors, academicians, regulators, and users, offer diverse interpretations of financial transactions, primarily due to the influence of principle-based accounting standards. To gain insights, we conducted in-depth interviews with these groups, employing qualitative research techniques.Our study uncovers parallels to the Rashomon effect, as each stakeholder group presents distinct viewpoints. Auditors emphasize compliance and the need for clearer guidelines, while academicians point to subjectivity within principle-based accounting. Regulators voice concerns about misinterpretation and advocate for standardized accounting rules. Users seek transparency for informed decision-making. The adoption of principle-based standards is identified as the core driver of these disparities.Implications stress the importance of ongoing collaboration among stakeholders to enhance accounting literacy and tackle multi-interpretation issues. Addressing principle-based standards' limitations and fostering a shared understanding are crucial. The potential transition to rule-based standards is proposed as a structured framework for financial reporting.This research contributes by applying the Rashomon effect framework to financial reporting, offering holistic insights from auditors, academicians, regulators, and users. The proposal to shift from principle-based to rule-based standards presents an innovative solution to mitigate multi-interpretation challenges in financial reporting, impacting the field significantly.
Revenue Signals, Profitability, and Stock Mispricing: Evidence from Indonesian Technology Firms RS, Aneu Kuraesin; Darwis, Dede
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.99352

Abstract

Main Purpose This study aims to examine the effect of revenue-based valuation on future stock returns and to investigate the moderating role of profitability in Indonesian technology firms. Method This study employs a quantitative approach using panel data regression on 216 firm-quarter observations from 18 technology firms listed on the Indonesia Stock Exchange over the period 2022–2024. A fixed effects model with robust standard errors is applied to control for firm heterogeneity and ensure reliable estimation results. Main Findings The results show that industry-adjusted price-to-sales deviation (PSDEV) has a negative and significant effect on future stock returns (β = −0.183, p 0.01), indicating the presence of stock mispricing. Profitability is positively associated with future returns, suggesting that firms with stronger operating performance generate superior stock performance. Furthermore, profitability significantly moderates the relationship between valuation deviation and returns, where higher profitability weakens the negative impact of overvaluation. Theory and Practical Implications These findings support asset pricing theory by showing that valuation signals should be interpreted jointly with firm fundamentals rather than in isolation. For investors and practitioners, profitability serves as a credibility signal that can justify higher valuation levels and reduce mispricing risk.Novelty This study introduces an industry-adjusted revenue-based mispricing measure and shows that profitability conditions the relationship between valuation deviation and future stock returns, particularly in technology firms where earnings are less informative.

Page 34 of 37 | Total Record : 361

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