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INDONESIA
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Published by Goodwood Publishing
ISSN : -     EISSN : 27160807     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 353 Documents
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Determinants of Earnings Management: Deferred Tax, Tax Planning, Firm Size with Institutional Ownership as Moderator Eko Sudarmanto; Ahmad Waluya Jati; Junet Kaswoto; Mega Arum; Kristanti Rahman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6569

Abstract

Purpose: This study examines the effects of deferred tax expense, tax planning, and firm size on earnings management, with institutional ownership as a moderating variable. Research Methodology: This study employs a quantitative approach using secondary data from companies in the primary consumer goods sector listed on the Indonesia Stock Exchange over the 2019–2023 period. Purposive sampling identified 14 firms. The analysis was conducted using panel data logistic regression. Results: The findings reveal that deferred tax expenses significantly affect earnings management. In contrast, tax planning and firm size did not show significant effects. Additionally, institutional ownership moderates the relationship between deferred tax expenses and earnings management but does not moderate the relationships involving tax planning and firm size. Conclusions: Deferred tax expense is a key determinant of earnings management, whereas tax planning and firm size are not. Institutional ownership plays a selective moderating role and is effective only in the context of deferred tax-related discretion. Limitations: This study is limited by its relatively small sample size (14 firms) and focus on a single sector, which may restrict the generalizability of the findings. Additionally, the model explained a limited proportion of the variance, indicating the presence of other unexamined factors. Contributions: This study contributes to the literature by showing that deferred tax expense is a key earnings management driver and institutional ownership is a selective governance mechanism, and by providing empirical evidence from an emerging market on taxation, firm traits, and earnings management.
ESG and KBV Integration for Sustainable Value Creation: A Systematic Literature Review Rousilita Suhendah; Elsa Imelda; Ivan Kanel; Arifuddin Arifuddin; Asri Usman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6604

Abstract

Purpose: This study examines how Environmental, Social, and Governance (ESG) criteria integrate with the Knowledge-Based View (KBV) within strategic knowledge management to generate sustainable value and competitive advantage. Research Methodology: A Systematic Literature Review (SLR) was conducted using a structured PRISMA-based protocol to identify and select relevant scientific articles. The selected studies were analyzed using thematic and narrative approaches to explore conceptual developments, empirical findings and research gaps. Results: The findings reveal that ESG has evolved from a non-financial reporting mechanism to a strategic information system embedded in organizational knowledge processes. The results indicate diverse relationships between ESG practices and corporate performance, while highlighting key challenges, such as greenwashing, reporting inconsistencies, and limitations of global standards. ESG is a knowledge-intensive process that involves knowledge creation, retention, and dissemination. Conclusions: This study demonstrates that the KBV framework effectively explains ESG’s role of ESG in fostering sustainable value creation and long-term competitive advantage through strategic knowledge integration. Limitations: This study is limited to published academic literature included in the SLR process, which may exclude relevant gray literature or emerging industry practices and findings. Additionally, the findings depend on the scope and quality of the selected studies, which may affect generalizability. Contributions: This study integrates ESG and KBV into a unified analytical framework within strategic knowledge management. It advances theoretical understanding by positioning ESG as a knowledge-based strategic resource and provides direction for future research on sustainable value creation and organizational performance.
Institutional Ownership as Boundary Condition of Green Innovation and Firm Value in ASEAN Wiara Sanchia Grafita Ryana Devi; Ikaputera Waspada; Nugraha Nugraha; Maya Sari; Rengga Madya Pranata
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6756

Abstract

Purpose: This study examines the effect of financial performance on firm value with Green Innovation as a moderating variable and investigates the boundary role of Institutional Ownership as a second moderator (moderated moderation framework) in the ASEAN energy sector. Research Methodology: A balanced panel dataset of 76 energy sector companies listed in six ASEAN countries (Indonesia, Malaysia, Thailand, the Philippines, Vietnam, and Singapore) for the period 2019–2024, yielding 456 observations, was utilized. Data were collected from Refinitiv. Results: Without green innovation, financial performance ROA has a significant negative effect on firm value (? = ?0.0713, p = 0.0484). Green innovation significantly and positively moderated this relationship (? = +0.1125, p = 0.0035). Institutional ownership is confirmed to be a critical boundary condition (? = +0.1565, p = 0.0000). Green innovation signals are activated only when institutional ownership exceeds 70.73%. Conclusions: This study confirms the profitability paradox in the ASEAN energy sector: high profitability driven by geopolitical shocks does not enhance firm value unless it is accompanied by green innovation. Institutional ownership functions as an essential activation point that enables markets to interpret and value sustainability efforts. Limitations: The sample is confined to six ASEAN countries and relies on Refinitiv and sustainability reports, which may not fully capture the differences between strategic and substantive green innovations. Contributions: This study extends Signaling Theory by introducing institutional ownership as a signal receiver capacity', demonstrating that green innovation value creation requires a critical concentration of institutional monitoring (threshold: 70.73%).

Page 36 of 36 | Total Record : 353

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