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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 478 Documents
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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 - April 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.
Examining Ownership Structure's Impact on Sustainability Disclosure to Enhance Corporate Value: Evidence from Indonesia Lestari, Rahayu; Suwadji, Sukma Annisa; Muthmainnah, Dewi Refianingrum; Sriwulandari, Eno; Kusuma, Indra Wijaya; Frendy, Frendy
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.900

Abstract

This study investigates the impact of ownership structure (foreign, government, and public ownership) on sustainability reporting, as measured by Environment, Social, and Governance (ESG) scores. The research sample includes public non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 that have ESG scores published by the Thomson Reuters database. The regression analysis results showed that foreign ownership, government ownership, and public ownership have a positive and significant influence on sustainability disclosure. However, sustainability disclosure has been shown to have an adverse effect on firm value. The robustness test analysis of G2SLS supports this finding. The findings of this study suggest that the hypothetically positive impact of sustainability reporting on firm value in a developing economy setting may not be directly reflected in the short term. These results underscore the importance for companies in developing economies to integrate sustainability initiatives more effectively into their long-term strategic objectives, thereby maximizing the potential benefits for firm value. Furthermore, the study provides valuable insights for policymakers and investors by emphasizing the role of ownership structure in driving corporate transparency and sustainability practices.
Intellectual Capital and Firm’s Operational Efficiency Putri, Nuventin Asna; Suryani, Ani Wilujeng
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May - August 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.902

Abstract

This research aims to determine the effect of intellectual capital (IC) on operational efficiency in 180 companies in the basic materials, consumer cyclicals, consumer non-cyclicals, healthcare, and industrials subsectors listed on the Indonesia Stock Exchange from 2015 to 2024. IC is measured using the Modified Value-Added Intellectual Coefficient (MVAIC) and operational efficiency, as determined by Data Envelopment Analysis (DEA). Generalized Least Squares regression analysis is used to test the hypothesis, which shows that human capital has a positive effect on operational efficiency. This means that superior employee knowledge and skills can provide creative ideas for changing or developing the company's production system. In contrast, relational capital has a negative effect. However, innovation capital and process capital have no effect. Previous studies have only analyzed the influence of IC, consisting of human capital and structural capital components, on operational efficiency. This study incorporated relational capital, innovation capital, and process capital components to expand the scope of IC in relation to company performance.
How Do CEO Tenure and Narcissism Moderate the Impact Of Sustainability Reporting on Firm Value? Evidence in Indonesia Agustia, Dian; Fardi Kusuma Dewi, Evita
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May - August 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.880

Abstract

Abstract: This is to provide empirical evidence on the impact of sustainability reporting on firm value, moderated by CEO tenure and CEO narcissism. The data for this research encompasses all financial and nonfinancial sectors of companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2022. The analysis uses panel data testing to evaluate 3,645 unbalanced observations. The findings reveal that sustainability reporting has a significant positive effect on firm value, supporting legitimacy theory, which posits that companies must maintain their social performance by fulfilling social needs and creating a positive societal perception, enhancing the company's image and value. However, CEO tenure and narcissism do not strengthen the relationship between sustainability reporting and firm value. The implications of these findings are relevant to managerial decision-makers and academic literature, offering insights into the dynamics of corporate governance and sustainability practices.Keywords: CEO tenure, CEO narcissim, sustainability reporting, firm value Abstrak— Penelitian ini bertujuan untuk memberikan bukti empiris mengenai dampak pelaporan keberlanjutan terhadap nilai perusahaan, dengan moderasi masa jabatan CEO dan narsisisme CEO. Data penelitian ini mencakup seluruh sektor keuangan dan non-keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2022. Analisis menggunakan pengujian data panel untuk mengevaluasi 3.645 observasi tidak seimbang. Temuan menunjukkan bahwa pelaporan keberlanjutan memiliki pengaruh positif yang signifikan terhadap nilai perusahaan, mendukung teori legitimasi yang menyatakan bahwa perusahaan harus menjaga kinerja sosial mereka dengan memenuhi kebutuhan sosial dan menciptakan persepsi positif masyarakat, sehingga meningkatkan citra dan nilai perusahaan. Namun, masa jabatan CEO dan narsisisme tidak memperkuat hubungan antara pelaporan keberlanjutan dan nilai perusahaan. Implikasi dari temuan ini relevan bagi pengambil keputusan manajerial dan literatur akademik, memberikan wawasan tentang dinamika tata kelola perusahaan dan praktik keberlanjutan.Kata Kunci: CEO tenure, CEO narcissim, sustainability reporting, firm value 
Digital Transformation in Tax Administration: The Role of Coretax, Service Quality, and Morality in Enhancing MSME Compliance in Indonesia Muttiwijaya, Gede Teguh Prasetya; Padang, Rikky Rundu; Yasa, I Nyoman Putra; Adiputra, I Made Pradana
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.947

Abstract

Global tax administrations increasingly adopt digital transformation to enhance compliance efficiency, yet Indonesian micro, small, and medium enterprises (MSMEs) still exhibit underreporting behavior that constrains the country's tax revenues. Persistent barriers, including limited internet access, data entry errors, and inadequate digital literacy, have hindered full adoption. Notably, MSME tax revenue declined in early 2025 following system disruptions and reporting delays that triggered potential penalties. In response, the Directorate General of Taxes introduced Coretax, an integrated digital platform that consolidates registration, e-filing, invoicing, and real-time notifications. This study examines the influence of perceived service quality, tax morality, and sanctions on MSME compliance and investigates the moderating role of Coretax utilization. Quantitative data were collected through a cross-sectional survey of 100 MSMEs in Badung Regency, purposively selected based on at least six months of Coretax usage and valid business registration. The data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that service quality, tax morality, and sanctions have a significant impact on MSME tax compliance, with Coretax moderating these relationships. Frequent platform users demonstrated greater compliance improvement, driven by service quality and moral commitment, while personalized sanction notifications proved more effective than generic alerts. These findings highlight that an integrated and interactive e-tax system enhances compliance not only through digital efficiency but also by reinforcing behavioral and moral drivers. Further studies are recommended using longitudinal data and broader regional coverage to explore institutional and financial readiness factors.
Good for the Wallet - Good for the Planet: Do Environmental and Financial Performance Lead to Climate-related Disclosure of Asia-Pacific Companies? Agustin, Apia; Sholihin, Mahfud; Barokah, Zuni
The Indonesian Journal of Accounting Research Vol 28, No 3 (2025): IJAR September 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.896

Abstract

This study investigates the relationship between corporate environmental performance and climate-related disclosure, and whether financial performance mediates that relationship, based on signalling theory and legitimacy theory. The analysis was based on 5,258 firm-year observations from non-financial companies in the Asia-Pacific region that participated in the Carbon Disclosure Project (CDP) climate change disclosure survey during 2016–2023. The findings indicate that company’s environmental performance positively affects the level of climate-related disclosures. Further analysis reveals that the effect of environmental performance on climate-related disclosures is mediated by the company’s financial performance.
Author Indexes IJAR, Editor
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.975

Abstract

Author Indexes
Subject Indexes IJAR, Editorial
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.976

Abstract

Subject Indexes

Page 48 of 48 | Total Record : 478

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