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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 205 Documents
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DOES THE INDEPENDENT BOARD OF COMMISSIONERS MODERATE THE DETERMINANTS INFLUENCING ACCOUNTING CONSERVATISM? Sulina, Ketrine; Lusmeida, Herlina
JRAK Vol 18 No 1 (2026): April 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.v18i1.29544

Abstract

Conflicting findings about what drives accounting conservatism raise doubts about the reliability of financial reports. This study examines how financial distress, capital intensity, and profitability affect accounting conservatism, with independent commissioners as a moderating variable. Using purposive sampling, it analyzes 104 manufacturing firms in the industrials and consumer staples sectors listed on the Indonesia Stock Exchange from 2019 to 2023. Panel data estimation is applied. The results show that financial distress has no significant effect on accounting conservatism, while capital intensity and profitability have significant positive effects. Independent commissioners do not moderate the effects of financial distress and profitability on accounting conservatism. Although they significantly moderate the relationship between capital intensity and accounting conservatism, they do not strengthen its positive impact. These findings offer useful insights for investors and regulators in evaluating earnings quality and improving transparency in financial reporting.
DESIGNING A SUSTAINABILITY REPORTING FRAMEWORK FOR INDONESIAN LOCAL GOVERNMENTS THROUGH STANDARD HARMONIZATION AND STAKEHOLDER VALIDATION Mutia, Khafia; Darwanis, Darwanis; Rahmawaty, Rahmawaty; Fahlevi, Heru
JRAK Vol 18 No 1 (2026): April 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.v18i1.32205

Abstract

Local governments face growing demands for sustainability disclosure, yet the absence of a sustainability framework for local governments limits accountability and effective use of sustainability information. This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments. The framework was constructed in three stages. First, internationally recognized standards and guidelines, the Sustainability Accounting Standards Board (SASB), Global Reporting Initiative (GRI), INTOSAI Working Group on Environmental Auditing (WGEA), and Indonesia’s Sustainable Development Goals (SDGs), were systematically mapped and synthesized. Second, the integrated elements were structured into a framework aligned with public-sector governance and accountability requirements. Third, the framework was validated and refined through stakeholder feedback collected via online questionnaires from 20 key public-sector respondents. The resulting framework offers a structured reporting architecture that incorporates legal, governance, and local government dimensions. This study contributes a practical reference for policymakers and auditors while advancing SR research in decentralized public-sector contexts.
MENTAL ACCOUNTING AND CONSUMPTIVE BEHAVIOR AS DUAL MEDIATORS BETWEEN FINANCIAL LITERACY AND E-MONEY IN FINANCIAL MANAGEMENT Nursasi, Enggar; Bunyamin, Bunyamin
JRAK Vol 18 No 1 (2026): April 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.v18i1.34388

Abstract

The rapid growth of financial technology raises concerns that e-money may encourage higher consumption. This study aims to examine how mental accounting and consumptive behavior mediated the effects of financial literacy and e-money usage on financial management. A quantitative approach was employed with 216 respondents and analyzed using PLS-SEM. The results showed that financial literacy and e-money positively affected financial management, while consumptive behavior negatively impacted it. Mental accounting positively mediated these relationships, whereas consumptive behavior served as a negative mediator. By integrating both positive and negative behavioral mediators, this study provided a comprehensive understanding of digital finance’s influence on individual financial outcomes. Practically, the findings highlight the importance of embedding educational features in e-money applications to enhance financial literacy and promote better financial management.
CARBON EMISSION DISCLOSURE UNDER CEO POWER: THE CONTINGENT ROLE OF FIRM VALUE Krisyadi, Robby; Elaine; Ramadana, Mariska; Hesniati
JRAK Vol 18 No 1 (2026): April 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.v18i1.34908

Abstract

Climate concerns have heightened the importance of transparent carbon disclosure; however, leadership power may hinder such practices. This study aims at examining the effect of CEO power on Carbon emission disclosure (CED), with firm value as a moderating variable, among 87 firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using panel regression and interaction models in Stata. The results indicate that CEO power significantly reduces CED, and firm value positively moderates this negative relationship. This suggests that in firms with higher market value, CEOs wield greater influence and face weaker monitoring pressures, thereby enabling them to limit disclosure. The findings support stakeholder and upper echelons' perspectives by highlighting the constraining role of powerful CEOs in corporate transparency efforts. Practically, the study underscores the importance of strengthening governance mechanisms in high-value firms to ensure that increasing market valuation does not amplify managerial discretion that weakens carbon disclosure.
CEO BUSYNESS AND CLIMATE CHANGE DISCLOSURE: THE ROLE OF CORPORATE GOVERNANCE AND OUTCOME ON FIRM PERFORMANCE Chandra, Budi; Robin; Cuandra, Fendy; Melysa
JRAK Vol 18 No 1 (2026): April 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.v18i1.35318

Abstract

Growing regulatory and stakeholder pressure underscores the importance of climate change reporting, yet the role of CEO busyness in shaping corporate disclosure remains underexplored. Prior evidence from other disclosure contexts is mixed, and few studies examine corporate governance as a moderating factor. This research investigates the influence of CEO busyness on climate change disclosure, the moderating effect of corporate governance, and the impact of disclosure on firm performance. Using 1,980 firm-year observations of IDX-listed firms from 2020 to 2023, the study applies panel data regression, Coarsened Exact Matching, Generalized Least Squares, and a two-stage Heckman model to ensure robustness. The results reveal that CEO busyness has a positive effect on climate change disclosure, strengthened by strong corporate governance. Moreover, climate change disclosure enhances firm performance. These findings extend Upper Echelons Theory by showing that busy CEOs can promote transparency, contrasting prior evidence suggesting negative effects.
THE MODERATING ROLE OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE, CAPITAL INTENSITY TO TAX AVOIDANCE Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Asngari, Imam; Novriansa, Agil; Kalsum, Umi; Siahaan, Hani
JRAK Vol 18 No 1 (2026): April 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.v18i1.35419

Abstract

This research explores corporate tax avoidance (TA) by assessing the roles of capital intensity (CI) and environmental, social, and governance (ESG) performance, while also considering board gender diversity (BGD) as a moderating factor within non-financial firms in ASEAN. The study is based on panel data from 185 companies observed over a five-year timeframe. The empirical evidence demonstrates that ESG engagement is significantly associated with variations in tax avoidance behavior, indicating that firms with stronger ESG commitments tend to adopt distinct tax strategies. Capital intensity is also identified as a key determinant, showing a stable and statistically significant relationship across all estimation models. To enhance analytical rigor, firm-level characteristics such as profitability (ROA), leverage (DER), and company size (FS) are included as control variables. Moreover, the findings reveal that board gender diversity strengthens the interaction between capital intensity and tax avoidance, highlighting the importance of governance structure in shaping corporate tax decisions. The study further observes a notable rise in tax avoidance activities among ASEAN firms during the COVID-19 period, both in immediate and extended horizons. These results underline the urgency for regulators to implement more robust ESG disclosure standards to improve transparency and ensure more effective tax supervision.
SDGs DISCLOSURE DEPENDENCY ON INFORMATION ASYMMETRY TO REDUCE FIRMS’ STOCK VOLATILITY Kamil, Irham; Saraswati, Erwin; Adib, Noval
JRAK Vol 18 No 1 (2026): April 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.v18i1.36044

Abstract

Motivated by limited SDGs financing and largely symbolic corporate engagement in Indonesia, concerns arise regarding how SDGs disclosure relates to stock volatility. This study examines the effect of SDGs disclosure on stock volatility and the role of information asymmetry, with SDGs disclosure decomposed into depth, breadth, and concentration. This quantitative study uses firms in the ESGQ KEHATI Index over 2020–2024, resulting in 197 firm-year observations and analyzed using panel regression. The findings indicate that SDGs disclosure tends to reduce stock volatility, although this effect depends on information asymmetry. At the dimensional level, depth is associated with higher volatility, while breadth and concentration show an inverse relationship. These findings provide empirical insights into the role of SDGs disclosure in capital market dynamics and contribute to the limited literature in Indonesia.
DIGITAL COMPETENCE AND DATA LITERACY IN FRAUD DETECTION Erfiansyah, Erfan; Bagianto, Agus; Al-Qowiyy, Hamiz; Husna, Laila
JRAK Vol 18 No 1 (2026): April 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.v18i1.39098

Abstract

Despite increasing digitalization in the accounting profession, limited empirical evidence explains how digital competence is transformed into effective fraud detection capability, particularly among early-career accountants. This study aims at examining the effects of digital competence and data science literacy on fraud detection skills, with diagnostic skills as a mediating mechanism among Generation Z accountants in Indonesia. Using a quantitative survey of 150 respondents and partial least squares structural equation modeling (PLS-SEM), the findings show that digital competence does not directly enhance fraud detection skills but operates through data science literacy and diagnostic skills. Diagnostic skills emerge as the key cognitive mechanism converting technological capability into fraud detection effectiveness. These results imply that accounting education and professional training should prioritize diagnostic reasoning alongside digital and analytical skills.
BRIDGING GLOBAL TAX REFORM AND SUSTAINABLE DEVELOPMENT: A BIBLIOMETRIC OVERLAY OF INTERNATIONAL TAXATION LITERATURE Cintyawati, Kirana; Setijaningsih, Herlin
JRAK Vol 18 No 1 (2026): April 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.v18i1.39831

Abstract

The growth of the digital economy has challenged traditional tax principles and created difficulties for fiscal systems worldwide, particularly in developing economies. This paper examines international tax research published between 2005 and 2025, with a focus on the OECD/G20 Two-Pillar Solution and its implications for global tax policy. Following the PRISMA 2020 guidelines, 99 Scopus-indexed publications were analyzed using keyword co-occurrence mapping, citation tracking, journal quartile distribution, and co-authorship network analysis. The findings reveal an acceleration in publications after 2019, three thematic clusters, citation dominance by Q2 journals, limited alignment with the SDGs, and a need for simplified rules and capacity building in developing economies. This study contributes by tracing the evolution of international tax research from the BEPS project to the Two-Pillar framework, identifying thematic clusters and collaboration networks, assessing intersections with the UN Sustainable Development Goals, and highlighting theoretical and practical implications for Indonesia and other developing economies.
PROFITABILITY IMPLICATIONS OF ESG CONTROVERSY MANAGEMENT UNDER FINANCIAL OPACITY IN INDONESIA Sastroredjo, Probowo; Suganda, Tarsisius; Halim, Dorothy
JRAK Vol 18 No 1 (2026): April 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.v18i1.41171

Abstract

ESG controversies threaten firms’ legitimacy and stakeholder trust; however, evidence on their financial impact and the role of financial opacity remains limited. This study aims at examining whether ESG controversy management enhances financial performance in emerging markets and whether this relationship is conditioned by financial opacity. Using panel data of Indonesian listed firms from 2011 to 2023 and Refinitiv’s ESGC score, where higher values indicate stronger capabilities to address sustainability incidents, the study is grounded in legitimacy theory, stakeholder theory, and the dynamic capability perspective. The multi-method approach includes firm-, year-, and industry-fixed effects, entropy balancing, propensity score matching, and the Heckman two-stage model, while controlling for firm size, leverage, growth opportunities, and audit quality. The results show that effective ESGC management improves profitability, but the effect weakens in financially opaque firms, with implications for ESG oversight and disclosure.

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