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INDONESIA
Jurnal Riset Akuntansi Kontemporer
Published by Universitas Pasundan
ISSN : 20885091     EISSN : 25976826     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol 16 No 2 (2024): October Edition" : 15 Documents clear
CEO POWER, GENDER DIVERSITY AND ESG PERFORMANCE: EVIDENCE FROM FINANCIAL COMPANIES IN ASEAN-5 Dillak, Vaya; Hapsari, Tarisha
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.16495

Abstract

ESG principles are considered significant because they do not only focus on increasing profits but also pay attention to environmental, social, and good governance aspects. This research aims at analyzing the influence of CEO power and gender diversity on banking companies that go public in ASEAN-5 countries. This research used a non-probability sampling with a purposive sampling technique to select the sample. This technique obtained 24 banking companies going public in ASEAN-5 countries during 2018-2022. The analysis technique used in this research was panel data regression. The result showed that CEO Power and gender diversity positively affected ESG performance, then the control variable ROA had a negative effect as well Size had a positive effect. On the other hand, DER did not affect ESG Performance. The practical implications of the research results for companies stated that companies could implement CEO Power and gender diversity in the corporate environment to support sustainable development goals.
THE ANTECEDENTS OF VALUE RELEVANCE: A SYSTEMATIC LITERATURE REVIEW Sasanti, Elin; Suartana, I Wayan; Wirama, Dewa Gede; Wirajaya, I Gde Ary
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.16979

Abstract

Research on value relevance in accounting reveals how market perceptions of accounting information are formed. Despite significant attention, a comprehensive explanation for variations in value relevance remains elusive. This study reviews the determinants of value relevance to identify gaps in the literature. Using PRISMA criteria, 47 empirical articles from 2013 to 2023 were examined across various countries. Findings indicate that International Financial Reporting Standards (IFRS) adoption and corporate governance significantly influence the value relevance of accounting information. While IFRS generally enhances financial statement comparability, outcomes vary in developing countries with weaker regulatory systems. Key factors also include board size, CEO duality, board diversity, macroeconomic conditions, and non-financial disclosures. The study employs agency and signaling theories to analyze these determinants, highlighting the complex factors affecting the utility of financial information for investors and calling for further research in underexplored contexts and on non-financial disclosures.
FOREIGN COMMISSIONERS' IMPACT ON BOARD CHARACTERISTICS AND FIRM PERFORMANCE Mahaputra, I Nyoman Kusuma Adnyana; Sudiartana, I Made; Bagiana, I Kadek; Primadona, Ida Ayu Lidya; Murti, Ni Putu Mita Ari
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.17006

Abstract

This research addressed the problem of understanding how board composition influenced firm performance with a specific focus on the roles of female and foreign commissioners. Utilizing data from 122 manufacturing companies listed on the Indonesian Stock Exchange over the years 2019-2021. The research employed moderated regression analysis on 366 observations to examine this dynamic. The findings revealed that larger board sizes, as well as the presence of independent and female commissioners, positively affected firm performance. While foreign commissioners were found to enhance the positive impact of board size, they did not significantly moderate the effects of independent and female commissioners. These results highlighted the critical role of board diversity in enhancing corporate governance and firm performance, offering significant implications for global governance practices.
POLITICAL CONNECTION AND TAX AVOIDANCE: EVIDENCE FROM TWO-TIER BOARD SYSTEM IN INDONESIA Diningrum, Nola; Kurniawati, Estetika
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.17362

Abstract

Tax avoidance remains an ongoing issue on a global scale, especially in developing countries. This study aimed to examine the relationship between political connections on the board of commissioners and directors and tax avoidance. This study analyzed manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022, selected through a purposive sampling method to produce 289 observations. To enhance the analysis, this study used BTD and CETR to measure tax avoidance. Overall, the results showed that political connections of the board of commissioners had a negative influence on tax avoidance. However, the political connections of the directors did not influence tax avoidance. The board of commissioners can prevent actions that could damage the corporation's reputation by monitoring and advising the directors on tax strategies. This study contributes to the upper echelon theory by demonstrating that the political experience of the board of commissioners suppresses tax avoidance.
CEO NARCISSISM AND FINANCIAL PERFORMANCE Fionita, Ita; Susanti, Susanti; Pranyoto, Edi; Lestari, Nyoman
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.18406

Abstract

Financial performance reflects a company’s operational condition in both favorable and unfavorable periods. Narcissistic CEOs often drive short-term financial gains through risky strategies, but these can result in long-term issues, such as rising debt and declining performance. This study examines the impact of CEO narcissism on financial performance, using Corporate Social Responsibility (CSR) as a mediator. The population consists of state-owned firms in Indonesia, with purposive sampling applied. Data analysis uses the path analysis method. The study finds that CEO narcissism negatively affects both financial performance and CSR. Narcissistic traits, measured through factors like photos and education, harm CSR efforts, though CSR does not mediate the relationship between CEO narcissism and financial performance. The findings suggest that companies should carefully assess narcissistic traits in CEO candidates, as these can harm long-term financial stability and social reputation. Investors are also advised to consider CEO personality traits when making investment decisions.

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