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Lilik Suyanti
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 6 Documents
 1 
Search results for , issue "Vol 27, No 1 (2024): IJAR January 2024" : 6 Documents clear
Does Corporate Social Responsibility Matter in Moderating the Relationship between Earning Management and Financial Performance? Evidence from Indonesia Sarniati, Sarniati; Handayani, Wuri
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.759

Abstract

This research aims to analyze the impact of earning management on financial performance and determine if corporate social responsibility plays a moderating role. The study also aims to identify whether Indonesian companies engage in earnings management FOR efficient or opportunistic reasons. This paper adopted a quantitative approach and collected data from secondary sources such as annual financial reports, sustainability reports, or CSR reports, accessed via the Indonesia Stock Exchange website (www.idx.co.id) and the Thomson Reuters database. Samples are derived from the non-financial sector from 2018 to 2021, resulting in 1.784 observations. The research shows that earnings management practices positively and significantly affect financial performance. This means that the greater the earnings management, the higher the financial performance. However, the study finds that CSR cannot moderate the relationship between earnings management and financial performance. This research concludes that the earnings management practices of sample companies in Indonesia tend towards efficiency motives because there is a positive relationship with financial performance. This suggests that earning management practice in Indonesia is a positive signal to investors. However, results demonstrate that CSR cannot moderate the relationship between earnings management and financial performance due to Indonesia's low level of CSR disclosure. Thus, Indonesian companies are encouraged to provide comprehensive and detailed disclosure of their CSR engagements.
Do Performance Measurement Systems and Ethical Leadership Style Affect Sustainable Investment Decisions? An Experimental Evidence Praningtyas, Elisabeth Ria Viana; Sholihin, Mahfud
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.741

Abstract

Management accounting is expected to be one of the significant tools to tackle environmental and sustainability issues. This study aims to fill the gap in the empirical results about the effect of performance measurement systems that include financial and sustainability indicators, one element of management accounting, on sustainable investment decisions. Additionally, this study examines whether ethical leadership plays a prominent role in that relationship. This study used an experimental method with 67 students majoring in accounting as participants. The data was collected online, where requirements for conducting an experimental study were fulfilled. The results of this study support the hypothesis that managers will be more likely to make sustainable investment decisions when their performance is evaluated using financial and sustainability performance measurements compared to that of financial performance measurement alone. Additionally, the effect is higher when their top managers perform high ethical leadership. The paper fills the gap in the literature about the effect of performance measurement and reward systems (PMRS) on sustainable investment decisions. This paper specifically gives direction for the business on how to react and take action amidst the sustainability era.
IFRS vs. Japanese GAAP Tested with Value Relevance Methodology Williams, Zachary
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.709

Abstract

This study is one of the first empirical evaluations of voluntary IFRS adoption in Japan, and it shows that the earnings announcements of Nikkei 225 firms using IFRS have higher value relevance than earnings announcements of Nikkei 225 firms using Japanese GAAP (earning announcements from 2008-2022). This study uses value relevance methodology that relates surprise earnings (calculated with Bloomberg-compiled analyst earnings expectations) to abnormal returns over the 12 months before the announcement, a methodology evolved from the seminal work of Ball and Brown (1968). Another finding here is the strength of qualitative variables to measure surprise earnings. Japan represents a unique opportunity to compare IFRS to a local standard in a large, developed economy using similar companies except for the accounting standard. These results provide essential data to the IFRS literature, stakeholders navigating the Japanese accounting environment, and other jurisdictions weighing the benefits of IFRS.
Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia Putri, Rachel Noverietha; Putri, Johanna Kezia; Christanti, Rossalina; Nugroho, Albertus Henri L.
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.751

Abstract

This study aims to investigate the application of green banking on the tendency for efficiency in banking companies. This study designs green banking using serial logic from green accounting, green innovation, and green technology in its tendency to increase company efficiency. Furthermore, stakeholders strongly influence the creation of an ethical company with three pillar objectives: social, environmental, and economic. This study explores banking companies because they are unique in their position as economic drivers but are required to be able to have an impact on society and the environment. This study uses existing banking data in Indonesia in the 2015-2021 range, which produces 231 observational data. This research found that banking companies can implement the three pillars, which include social, environmental, and economic, by encouraging stakeholders. Furthermore, in its position as an economic driver, banks will make efficiency in their budget costs so that the economic pillars are maintained without leaving the social and environmental pillars. Finally, this research has implications for the role of stakeholders who can encourage the implementation of green banking and strategies for implementing green banking for the banking industry.
Why are the Other Non-Tax State Revenue Budget Variances in Ministries and Agencies in Indonesia Large? Any Dysfunctional Behaviour? Halim, Abdul; Sari, Poppy Danastri; Sofyani, Hafiez
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.731

Abstract

This study investigated the cause of significant variance in the revenue budget realization of Other Non-Tax State Revenues (NTSRs) in ministries and agencies in Indonesia. This study employed a qualitative research approach by conducting in-depth interviews with 13 informants from relevant authorities, followed by some document analyses. The results discovered that the causes of the variance in revenue budget from Other NTSR of State Ministries and Agencies could be divided into three: 1) uncontrolled factors, covering difficulty predicting certain NTSR types, external factors, unexpected service requests, and political factors; 2) controlled factors, including mapping of potential revenue, the tendency of dysfunctional behavior (budgetary slack, cherry-picking, myopia, ratchet), expenditure resource dilemma, lack of human resources capacity and capability, and poor supervision of NTSR planning; and 3) regulation/policy changes from upper-level authority. This study fills a gap in identifying factors that trigger government budget variance problems on other NTSRs that often occur in developing countries such as Indonesia. This study also adds insight into how agency problem patterns occur at the ministry and agency level in budgeting practices
Board Diversity and Environmental Disclosures: A Study of Indonesian Listed Companies Rashid, Maryam Agustine Huwaidah; Barokah, Zuni
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.719

Abstract

This research examines whether the diversity of boards of commissioners and boards of directors affects environmental disclosures. We include all non-financial firms listed on the Indonesian Stock Exchange during 2018-2020 and use the generalized least square (GLS) model. Our findings show that the diversity of age and ethnicity of both the board of commissioners and the board of directors positively influences environmental disclosures. Further, while boards of directors' gender diversity positively affects environmental disclosure, there is no support for the impact of boards of commissioners on the disclosures. Lastly, there is no empirical support for the influence of directors' or commissioners' nationality on the companies' environmental disclosures. The findings highlight the importance of promoting board diversity on both boards of commissioners and directors.

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