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Jurnal Ilmiah Wahana Akuntansi
Published by Universitas Negeri Jakarta
ISSN : 19075642     EISSN : 23021810     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, study and application of theory, literature review, new book review in accounting. First published in 2006 by the Accounting Department. Published 2 times a year (July and December).
Arjuna Subject : -
Articles 175 Documents
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Sinyal Going Concern Emiten Pertambangan: Keahlian Komite Audit, Kepemilikan Institusional, dan Risiko Litigasi Denny Putri Hapsari; Santi Octaviani
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.016

Abstract

This study examines the effect of audit committee expertise, institutional ownership, and litigation risk on the receipt of going concern audit opinions among mining companies listed on the Indonesia Stock Exchange during 2020-2024. Going concern opinion is an important audit signal because it communicates material uncertainty regarding an entity's ability to continue operating and may influence investors, creditors, and regulators. The study applies a quantitative explanatory approach using secondary data obtained from audited financial statements, annual reports, and independent auditor reports. The sample consists of 44 mining companies selected through purposive sampling, resulting in 220 firm-year observations. Logistic regression is employed because the dependent variable is dichotomous. The results show that audit committee expertise has a positive and significant effect on going concern opinion acceptance, while institutional ownership has a negative and significant effect. Litigation risk does not significantly affect the auditor's decision. These findings indicate that governance quality and ownership monitoring are more salient than litigation exposure in explaining going concern audit reporting in the Indonesian mining sector.
Environmental, Social, and Governance (ESG) and Corporate Governance: A Scopus-Based Bibliometric Analysis (2016–2025) Nor Rahma Rizka; Fitra Izzadieny; Deafatunnizwa Ulfida; Rahmi Nadiar; Diva Trimuliani
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.013

Abstract

This study maps the intellectual structure and thematic evolution of Environmental, Social, and Governance (ESG) and Corporate Governance research through a bibliometric analysis of 1,826 Scopus-indexed journal articles published between 2016 and 2025. Using VOSviewer, the study analyzes publication trends, leading authors, highly cited articles, and keyword co-occurrence through network, overlay, and density visualizations. The findings show a significant increase in publications, particularly after 2022, reflecting growing interest in ESG-related governance issues. ESG performance emerged as the dominant theme, closely linked to board characteristics, ESG disclosure, innovation, and sustainable development. Six major thematic clusters were identified, revealing a shift toward digital transformation, green innovation, responsible investment, and ethical issues such as greenwashing and tax avoidance. These findings offer insights into current trends and future directions for ESG and Corporate Governance research. Penelitian ini bertujuan memetakan struktur intelektual dan perkembangan tematik kajian Environmental, Social, and Governance (ESG) dan Corporate Governance melalui analisis bibliometrik terhadap 1.826 artikel jurnal terindeks Scopus yang diterbitkan pada periode 2016–2025. Analisis dilakukan menggunakan VOSviewer untuk mengkaji tren publikasi, penulis terproduktif, artikel dengan sitasi tertinggi, serta kemunculan kata kunci melalui visualisasi network, overlay, dan density. Hasil penelitian menunjukkan peningkatan publikasi yang signifikan, terutama setelah tahun 2022, yang mencerminkan meningkatnya perhatian terhadap isu ESG dan tata kelola perusahaan. ESG performance muncul sebagai tema penelitian yang paling dominan dan berkaitan erat dengan karakteristik dewan, pengungkapan ESG, inovasi, dan pembangunan berkelanjutan. Analisis juga mengidentifikasi enam klaster tematik utama yang menunjukkan pergeseran fokus menuju transformasi digital, green innovation, responsible investment, serta isu etis seperti greenwashing dan tax avoidance. Temuan ini memberikan wawasan mengenai tren penelitian terkini dan arah pengembangan studi ESG dan Corporate Governance di masa mendatang.
Likuiditas Obligasi di Tengah Asimetri Informasi dan Inflasi pada Manufaktur BEI 2023-2025 Nikke Yusnita Mahardini; Santi Octaviani; Yuni Pristiwati Noer Widianingsih
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.017

Abstract

This study examines factors affecting corporate bond liquidity in manufacturing firms listed on the Indonesia Stock Exchange during 2023–2025. The variables include bond maturity, bond size, bond capitalization, bond rating, bid-ask spread, and inflation. A quantitative approach is used with secondary data from the Indonesia Stock Exchange, PEFINDO, company financial reports, and the Central Bureau of Statistics. The sample consists of 129 bond observations selected through purposive sampling and analyzed using multiple linear regression. The results show that bond maturity, bid-ask spread, and inflation significantly and negatively affect bond liquidity. In contrast, bond size and bond rating have a significant positive effect, while bond capitalization is not significant. These findings indicate that information quality, transaction costs, and macroeconomic conditions play key roles in determining corporate bond liquidity. The study provides implications for investors, issuers, and regulators in improving the efficiency of the corporate bond market.
Asosiasi Indikator Keuangan dengan Pelaporan Going Concern Emiten Non-Keuangan Bursa Efek Indonesia Ananda Putra Fajar; Marsellisa Nindito; Hafifah Nasution
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.019

Abstract

This study examines the associations of cash flow, interest coverage ratio, firm growth, profitability, leverage, and liquidity with going concern reporting among non-financial companies listed on the Indonesia Stock Exchange during 2023–2024. The sample consists of 462 firm-year observations from 233 companies. Logistic regression is estimated with standard errors clustered at the company level and controls for firm size, year, and industry sector. Robustness checks include winsorization, exclusion of extreme observations, and a nonlinear liquidity specification. The results show negative associations for the interest coverage ratio and firm growth, and positive associations for leverage and liquidity. Cash flow and profitability are not significant. Leverage and liquidity remain significant across all robustness checks, while the results for the interest coverage ratio and firm growth are sensitive to extreme values. Leverage and liquidity are the most stable financial indicators associated with going concern reporting.
Pengaruh Biaya Lingkungan dan Profitabilitas terhadap Nilai Perusahaan, Sustainability Reporting sebagai Moderasi Bela Kavela; Ayu Umyana; Ira Grania Mustika
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Faculty of Economics and Business and the Institute for Research and Community Service (LPPM), Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.0110

Abstract

This study sets out to examine how environmental costs and profitability affect firm value, with sustainability reporting tested as a moderating factor, among energy-sector firms listed on the Indonesia Stock Exchange between 2020 and 2024. A quantitative, explanatory research design was applied using secondary data. Out of 66 energy-sector firms forming the population, 16 firms met the sampling criteria through a purposive sampling procedure, producing 80 firm-year observations across the five-year span. Panel data regression combined with Moderated Regression Analysis (MRA) in EViews 12 was used for the analysis. Findings indicate that environmental costs carry no significant effect on firm value, whereas profitability does show a significant effect. Sustainability reporting itself significantly affects firm value, and it succeeds in moderating the link between environmental costs and firm value, although it fails to moderate the link between profitability and firm value.

Page 18 of 18 | Total Record : 175

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