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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 28, No 1 (2025): IJAR January 2025" : 6 Documents clear
Corporate Philanthropic Expenditure Before and During COVID-19: The Role of Board Composition and Firm Performance Das, Sumon Kumar; Rahman, Md Arafat; Dey, Pappu Kumar
The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.809

Abstract

This study investigates the impact of corporate board composition (CBC) on corporate philanthropic expenditure (CPE) before and during the COVID-19 pandemic. It also examines how firm profitability moderates the association between CBC and CPE. Using a panel dataset of 264 firm-year observations from listed banks in Bangladesh from 2015 to 2022, the study finds that both board size and board independence positively and significantly influenced CPE before and during the COVID-19 pandemic. Conversely, board gender diversity significantly negatively affected CPE before and during the pandemic. These results remain robust when alternative measures and models are applied to address potential endogeneity concerns. Furthermore, the interaction effects of firm profitability with board independence and gender diversity on CPE are positive and statistically significant. Notably, the positive interaction of female board representation with firm profitability highlights the critical role of women in bridging shareholder interests with social community needs. This study is the first to explore the roles of firm performance in the CBC-CPE relationship, offering new insights into how firm financial performance and board attributes jointly influence CPE. It also advocates for global initiatives to enhance female representation on corporate boards, underscoring the critical role of female directors in evaluating corporate contributions, safeguarding investor value, preventing resource misallocation, and ensuring financial support for philanthropic activities when firm profitability allows.
Strategic Synergies: ESG Performance, Political Connection, and Audit Committees in Enhancing Company Value Septiani, Dwi; Munandar, Agus
The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.808

Abstract

This study examines the impact and implications of Environmental, Social, and Governance (ESG) performance, political connections, and audit committees on firm value in companies listed on the Indonesia Stock Exchange for the 2019–2023 period, with a total sample of 90 observations. The study employs a panel data regression method using the weighted least squares (WLS) model. The findings indicate that ESG performance and audit committees have a positive and significant effect on firm value, while political connections negatively impact firm value. This study is expected to encourage the adoption of good ESG practices and audit committee governance while also serving as a consideration for companies in evaluating the cost-benefit of political connections. Future research is recommended to expand the sample size, use ESG data from multiple sources, examine the individual effects of ESG pillars, conduct studies in other developing countries, and explore alternative firm value measurements and qualitative approaches.
Experiment Study: The Effect of Tournament Incentive Schemes on Budgetary Slack and Moral Reasoning as Moderation Rabbani, Inayah Abdillah; Nahartyo, Ertambang; Mattunruang, Andi Aris; Maksar, Muhammad Sofian
The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.803

Abstract

A number of empirical findings on tournament incentive schemes proved the effectiveness and efficiency of tournament incentive schemes in improving the performance of employees and managers. However, the latest study connecting the tournament incentive schemes to negative behavior proved that the tournament incentive schemes encourage opportunistic behavior in companies. This study aims to investigate the effect of implementing tournament incentive schemes in two different schemes and the effect of different levels of individual moral reasoning on budgetary slack and to conduct investigations on the role of moral reasoning in moderating the tournament incentive scheme to budgetary slack. This study was designed using a 2x2 experimental method between subjects. The results of this study indicate greater budgetary slack for the condition of a repeated tournament incentive scheme rather than the conditions of a grand tournament incentive scheme. It is less common in groups for individuals with high moral reasoning rather than low moral reasoning groups. Theoretically, this research contributes to expanding the explanation of tournament theory for negative efforts involving the role of cognitive moral development (CMD) theory. In addition, this study can be basic in choosing alternative incentive schemes that can be used to create a conducive environment and be independent of unethical behavior, especially for the process of budgeting in the companies.
Do Personal Benefits, Professional Commitment, and Ethical Orientation Influence Earnings Management Lasdi, Lodovicus
The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.804

Abstract

Financial reports are a means for companies to communicate financial information to interested parties. The information in financial statements is generally used by external parties, investors, and creditors to make investment and lending decisions. The existence of stakeholders in these financial statements is likely to give rise to conflicts of interest, with each party seeking to maximise the benefits it can obtain, such as shareholders seeking a return on the share capital they have invested and managers seeking to be able to earn bonuses from the results of their performance. Shareholders' demands for stock returns may encourage managers to engage in earnings management. The research design used is a 2x2x2 full factorial experimental design, which aims to test and provide empirical evidence on the effect of personal gain, professional commitment, and ethical orientation on earnings management. A total of 146 students from several universities in Indonesia who were enrolled in or had passed the Accounting Theory course participated. Earnings management is measured by manipulating scenarios, and participants are asked to respond by completing a semantic differential scale related to the treatment given. This experimental research was conducted by randomly distributing questionnaires online through Google Forms, entering several classes through Zoom, and distributing them through personal chat. The test used in this study is ANOVA, and the study results indicate that personal gain and ethical orientation significantly affect profit management. In contrast to the professional commitment variable, the results showed no significant effect of professional commitment on earnings management.
Digital Transformation at Forefront: Impact of Digital Orientation, Capabilities, and IT-Business Synergy on Higher Education Institutions Performance Renta, Muhammad Prans Panca; Ali, Syaiful
The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.831

Abstract

This study investigates the impact of digital orientation, digital capabilities, and IT-business synergies on digital transformation. Additionally, it explores how these three variables influence higher education institutions' performance, using digital transformation as a mediating factor. This research was conducted based on the reality gap between the demands of adapting and making changes or transforming towards digital and higher education readiness. This research was conducted during the COVID-19 pandemic, a phenomenon that has triggered digital transformation. The object of this research is higher education institutions. This research adds IT factors and business synergy, which means the business in this research is educational programs and services in higher education. Data was gathered through an online survey of higher education institutions across Indonesia. The number of questionnaires processed was 124. The data was then analyzed using the SEM-PLS method. The study's findings reveal that digital orientation, digital capabilities, and IT-business synergy all significantly and positively impact digital transformation. Furthermore, digital transformation mediates the influence of digital orientation, digital capabilities, and IT-business synergy on collegiate performance. This research provides several things that need to be paid more attention to by higher education institutions when it comes to the findings in this study. First, higher education institutions must write clearly in their policies. Second, higher education institutions do not only focus on human resources but must also be supported by qualified technological resources. Third, higher education institutions must consider the involvement of the teaching team in IT projects.
The Influence of Audit Committee Characteristics on Firm Profitability in Ghana Musah, Alhassan; Ayaiga, Charles; Blay, Marshall Wellington; Okyere, Daniel Odei
The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.851

Abstract

This study explored how audit committee characteristics—specifically independence, meeting frequency, size, and financial expertise—affect the profitability of companies listed on the Ghana Stock Exchange. Using secondary data from industrial firms spanning 2010 to 2020, the research focused on Return on Assets (ROA) as the key performance measure. The independent variables were AC size, financial expertise, meeting frequency, and independence. The findings revealed a statistically significant positive relationship between ROA, AC independence, and financial expertise. However, the results also indicated a significant negative correlation between audit committee size and firm performance (FP), suggesting that larger committees may hinder profitability. The study underscored the critical role of independent and financially knowledgeable audit committees in enhancing corporate governance and improving financial outcomes for publicly listed firms in Ghana. These findings emphasize the importance of robust audit committee features in promoting transparency, accountability, and better financial performance for industrial companies on the Ghana Stock Exchange.

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