cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Lilik Suyanti
Contact Email
liliksuyanti@gmail.com
Phone
+6281310608525
Journal Mail Official
liliksuyanti@gmail.com
Editorial Address
Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
Location
Kota adm. jakarta pusat,
Dki jakarta
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 485 Documents
 45   46   47   48   49 
Systematic Literature Review on Implementation of Environmentally Sustainable Banking: Motivation, Benefits, and Challenges Tiwari, Ghanashyam; Sharma, Neeta Dhusia; Roy, Abhisek Saha
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.739

Abstract

Despite the fact that implementing environmentally friendly banking encompasses several difficulties, the banking industry is now driven to do so globally. Due to the increasing depletion of natural resources and the worsening effects of climate change, the banking sector must undertake a paradigm shift toward sustainable business practices. The study aims to identify the motivational factors for the implementation of environmental sustainability in banking practices. Furthermore, this study intends to examine the barriers the banking industry faces in implementing and integrating environmental sustainability into their operations through a systematic literature review of 45 research articles published in various databases. The used database covers the period of 2015 to 2023. "Green banking" is a cutting-edge approach that incorporates environmental considerations into banking operations, loan disbursement, and investment decisions. Hence, this study thoroughly analyzes the motivations, benefits, and difficulties of green banking to promote sustainable activities. It promotes sustainable development, stakeholder value maximization, and stakeholder satisfaction, which requires a regulatory framework and stakeholder awareness and engagement. There are several challenges to adopting environmental sustainability, including a lack of understanding and guidance from the government and regulators. This study provides valuable insights for financial institutions, governments, and academics to understand green banking practices and environmental sustainability.
Unlocking Investment Efficiency: Exploring ESG Practices through Management Control System Dynamics Anis, Idrianita; Jansen Arsyah, Regina; Joseph, Corina; Hartini, Hartini; Tektona Agni, Muhammad
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.754

Abstract

This study examines ESG practice's effect on Investment Efficiency (IE). This study develops an ESG practice model and index (ESGX) based on the management control system's four levers of control perspective (MCS-LoC). The ESGX is developed using content analysis of information disclosures in annual and sustainability reports. The ESGX score represents the company's policy capability maturity level. The research sample comprises non-financial industry sectors listed on the Indonesia Stock Exchange included in the SRI KEHATI and LQ45 Index from 2015 to 2022, totaling 212 firm-year observations. The study results show that sample companies are at the second stage of sustainable business transition (BST2.0; ESG score = 0.75 - < 0.90). The results show that ESG practice positively affects IE, and this finding is consistent in general and underinvestment scenarios. It indicates the Belief system's internalization and Diagnostic control used in determining strategic direction. The Boundary system has no effect, while the Interactive control system negatively affects IE. In the overinvestment scenario, ESGX has a marginally positive effect on IE, supported by the positive effect of the Belief, Diagnostic, and Interactive control system. In contrast, the boundary system does not affect IE, but an indication of positive effects is identified. The results confirm that ESG practice significantly improves IE by reducing information asymmetry and addressing agency problems by activating diagnostic and interactive control systems. The result gives implications for sustainable business practices in non-financial industry sectors and regulatory bodies.
Does Corporate Ownership Structure Influence Firm Performance? Evidence from Indian corporate companies Goud, N.Narsa
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.755

Abstract

This research’s main aim is to examine the influence of ownership structure on financial and market performance using 260 Indian-listed companies on the BSE index as a sample size. The current study depends on the six-year economic dataset of the Bombay Stock Exchange (BSE) from FY 2014-15 to FY 2019-20. The firm’s performance is measured by two financial measures, ROE and ROA, and three marketing measures, namely EPS, Tobin’s Q, and Net Profit Margin (NPM). This study applied panel data models, such as pooled OLS, fixed effects, and random effects methods, along with the dynamic model of System-GMM intended for data analyses. This study found that the ownership concentration of the first single large (LSH1) significantly influences a firm’s performance with the ROE, EPS, and Tobin’s Q. However, ROA and NPM have a positive association with firms' performance. Similarly, the top five large (LSH5) ownership concentrations reported adverse influence on ROE, ROA, EPS, and NPM but indicated a positive association with Tobin’s Q performance measure. Regarding ownership identity, promotors, government, and domestic institutions have reported a negative influence on a firm’s performance but a positive influence on the market performance of Tobin’s Q and NPM. In addition, foreign institutions and individual ownership seemed to enhance financial and market performance. The current research’s significant contribution is the empirical investigation of two different characteristics of ownership concentration and identity, measured as ownership structure and firm performance.
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.
Developing a Method to Measure Public Prosperity Gap between Ideal and Current Conditions of a Local Government: A Public Financial Management Perspective Prabowo, Raden Adiguna; Ritonga, Irwan Taufiq
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.832

Abstract

This study aims to develop a method for measuring the public prosperity gap between the ideal condition, as stated in the constitution, and the current condition of a local government, utilizing the Purchasing Power Parity (PPP) Theory and the concept of service-level solvency. This study uses the City of Melbourne as a representation of ideal conditions and the City of Jakarta as a representation of current conditions. The model developed in this study can accurately measure the prosperity gap that occurs and assess its severity. The limitation of this study is the use of the service solvency in general terms to measure the prosperity of the community. The use of specific solvency should improve the accuracy of the prosperity gap analysis. However, these limitations do not reduce the validity of the model.
The Effectiveness of The Bankruptcy Prediction Indicators Approach From the Johannesburg Stock Exchange Perspective Cassim, Ronel Juliana
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.748

Abstract

Abstract: Bankruptcy has many fatalities and results in significant losses, so early detection of financial difficulties is essential. This study compares the bankruptcy prediction indicators approach (BPIA) with the emerging market score (EMS) as a benchmarking measure to evaluate BPIA's ability to predict bankruptcy. The study aims to determine whether the BPIA is a reliable predictor of company failure. A quantitative research approach was adopted, analyzing data from ten South African companies delisted from the Johannesburg Stock Exchange (JSE) across seven different sectors, obtained through purposive sampling and sourced from the Inet BFA McGregor database from 2017 to 2021. The empirical test results demonstrate that the BPIA is a reliable bankruptcy prediction tool, capable of detecting financial failure up to five years in advance. The results highlight the BPIA's 100% accuracy in predicting South African corporate bankruptcy, outperforming the EMS model. This study could help academics, financial professionals, government officials, managers, practitioners, shareholders, and other stakeholders. The recommendation of this study is to integrate the BPIA approach into companies' annual financial reporting.
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.

Page 47 of 49 | Total Record : 485

 45   46   47   48   49 

Filter by Year

1998 2025


Reset
Filter By Issues
All Issue Vol 28, No 3 (2025): IJAR September 2025 Vol 28, No 2 (2025): IJAR May 2025 Vol 28, No 1 (2025): IJAR January 2025 Vol 27, No 3 (2024): IJAR September 2024 Vol 27, No 2 (2024): IJAR May 2024 Vol 27, No 1 (2024): IJAR January 2024 Vol 26, No 3 (2023): IJAR September 2023 Vol 26, No 2 (2023): IJAR May - August 2023 Vol 26, No 2 (2023): IJAR May 2023 Vol 26, No 1 (2023): IJAR January 2023 Vol 26, No 1 (2023): IJAR January - April 2023 Vol 25, No 3 (2022): IJAR September - December 2022 Vol 25, No 2 (2022): IJAR May - August 2022 Vol 25, No 1 (2022): IJAR January - April 2022 Vol 24, No 3 (2021): IJAR September 2021 Vol 24, No 2 (2021): IJAR May 2021 Vol 24, No 1 (2021): IJAR January 2021 Vol 23, No 3 (2020): IJAR September 2020 Vol 23, No 2 (2020): IJAR May 2020 Vol 23, No 1 (2020): IJAR January 2020 Vol 22, No 3 (2019): IJAR September 2019 Vol 22, No 2 (2019): IJAR May 2019 Vol 22, No 1 (2019): IJAR January 2019 Vol 21, No 3 (2018): IJAR September 2018 Vol 21, No 2 (2018): IJAR May 2018 Vol 21, No 1 (2018): IJAR January 2018 Vol 20, No 3 (2017): IJAR September 2017 Vol 20, No 2 (2017): IJAR May 2017 Vol 20, No 1 (2017): IJAR January 2017 Vol 19, No 3 (2016): IJAR September 2016 Vol 19, No 2 (2016): IJAR May 2016 Vol 19, No 1 (2016): IJAR January 2016 Vol 18, No 3 (2015): IJAR September 2015 Vol 18, No 2 (2015): IJAR May 2015 Vol 18, No 1 (2015): IJAR January 2015 Vol 17, No 3 (2014): IJAR September 2014 Vol 17, No 2 (2014): IJAR May 2014 Vol 17, No 1 (2014): IJAR January 2014 Vol 16, No 3 (2013): IJAR September 2013 Vol 16, No 2 (2013): IJAR May 2013 Vol 16, No 1 (2013): IJAR January 2013 Vol 15, No 3 (2012): IJAR September 2012 Vol 15, No 2 (2012): IJAR May 2012 Vol 15, No 1 (2012): IJAR January 2012 Vol 14, No 3 (2011): IJAR September 2011 Vol 14, No 2 (2011): IJAR May 2011 Vol 14, No 1 (2011): IJAR January 2011 Vol 13, No 3 (2010): IJAR September 2010 Vol 13, No 2 (2010): IJAR May 2010 Vol 13, No 1 (2010): IJAR January 2010 Vol 12, No 3 (2009): IJAR September 2009 Vol 12, No 2 (2009): JRAI May 2009 Vol 12, No 1 (2009): JRAI January 2009 Vol 11, No 3 (2008): JRAI September 2008 Vol 11, No 2 (2008): JRAI May 2008 Vol 11, No 1 (2008): JRAI January 2008 Vol 10, No 3 (2007): JRAI September 2007 Vol 10, No 2 (2007): JRAI May 2007 Vol 10, No 1 (2007): JRAI January 2007 Vol 9, No 3 (2006): IJAR September 2006 Vol 9, No 2 (2006): JRAI May 2006 Vol 9, No 1 (2006): JRAI January 2006 Vol 8, No 3 (2005): JRAI September 2005 Vol 8, No 2 (2005): JRAI May 2005 Vol 8, No 1 (2005): JRAI January 2005 Vol 7, No 3 (2004): JRAI September 2004 Vol 7, No 2 (2004): JRAI May 2004 Vol 7, No 1 (2004): JRAI Januari 2004 Vol 6, No 3 (2003): JRAI September 2003 Vol 6, No 2 (2003): JRAI May 2003 Vol 6, No 1 (2003): JRAI January 2003 Vol 5, No 3 (2002): JRAI September 2002 Vol 5, No 2 (2002): JRAI May 2002 Vol 5, No 1 (2002): JRAI January 2002 Vol 4, No 3 (2001): JRAI September 2001 Vol 4, No 2 (2001): JRAI May 2001 Vol 4, No 1 (2001): JRAI January 2001 Vol 3, No 2 (2000): JRAI May 2000 Vol 3, No 1 (2000): JRAI January 2000 Vol 2, No 2 (1999): JRAI May 1999 Vol 2, No 1 (1999): JRAI January 1999 Vol 1, No 2 (1998): JRAI May 1998 Vol 1, No 1 (1998): JRAI January 1998 More Issue