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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 490 Documents
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Trends and Opportunities in ESG Research within Sustainability Accounting: A Bibliometric Analysis Praningtyas, Elisabeth Ria Viana; Adi, Alif Mundi
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.925

Abstract

Awareness of environmental issues has been increasing over the past decade. At the international level, this heightened awareness has prompted many countries to focus on sustainability. Along with the growing awareness of sustainability, research on ESG in relation to sustainability accounting has also increased significantly. This study aims to map ESG research in the context of sustainability accounting through bibliometric analysis. From this mapping, we can analyze publication trends, popular research topics, contributions from institutions and researchers, and the interconnections between ESG topics and sustainability accounting. This bibliometric analysis not only helps to understand the development of ESG literature but also provides a clear picture of underexplored or underdeveloped areas that require further research. The study analyzes 151  articles and conference proceedings indexed in Scopus that relate to ESG in the context of sustainability accounting. The findings indicate that research on ESG themes in the context of sustainability accounting remains relevant and promising. Researchers can explore topics such as greenhouse gas emissions and the Global Reporting Initiative, which are underdeveloped yet strongly connected to ESG themes in sustainability accounting. As a result, the research conducted provides novelty in the field.
Building Trust Through Clarity: The Role of Key Audit Matters in Enhancing Financial Reporting Integrity for State-Owned Construction Companies (BUMN Karya) Belinda, Vania; Suyanto, Suyanto
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.906

Abstract

This study explores the application and effectiveness of Key Audit Matters (KAMs) in improving financial transparency and audit quality within Indonesia's state-owned construction enterprises (BUMN Karya). A qualitative content analysis methodology was applied to identify recurring themes and trends, linking audit procedures to the risks highlighted in KAM disclosures. The study reveals that KAM disclosures play a critical role in providing stakeholders with insights into complex financial risks, particularly in large-scale infrastructure projects, including asset impairment and recoverability, revenue recognition and contract fulfillment, and valuation and estimation. Furthermore, the analysis shows that auditors undertake procedures to examine management's assumptions, verify compliance with Indonesian Financial Reporting Standards (PSAK), and minimize the risk of material misstatements. However, inconsistencies in the identification and reporting of KAMs, along with limited guidelines, pose challenges for auditors. This research provides valuable insights into the application of KAMs within Indonesia's public enterprises, offering a deeper understanding of how audit procedures address financial reporting challenges. This study contributes to the growing body of knowledge on KAM disclosures, focusing on the unique challenges faced by Indonesia's state-owned construction enterprises. By analyzing the implementation of KAMs in this context, it offers insights into the relationship between audit procedures, transparency, and stakeholder trust, advancing the literature on auditing practices in emerging economies.
Rethinking Technostress: The Moderating Role of Regulatory Focus in Enhancing Academic Performance among Accounting Students Sriwidharmanely, Sriwidharmanely; Gultom, Maria Suniati
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.911

Abstract

The study aims to elucidate the impact of technostress on student academic performance, with a focus on the moderating role of regulation-focused strategies (promotive and preventive regulatory focus). Specifically, it examines the correlation between academic performance and technostress among accounting students through the lens of regulatory focus theory. Data from 198 accounting students were analysed using a structural equation model. The findings show that technostress positively affects the academic performance of accounting students. Preventive regulatory focus negatively moderates the correlation between academic performance and technostress among accounting students. Moreover, a promotive regulatory focus enhances the correlation between their technostress and academic performance. This study's findings help clarify how technostress can positively influence students' academic performance. The results also enhance a model that boosts students' positive emotions, with implications for accounting student performance.
Author Indexes IJAR, Redaksi
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.983

Abstract

Author Indexes
Subject Indexes IJAR, Redaksi IJAR
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.984

Abstract

Subject Indexes
Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure Murwaningsari, Etty; Yamin, Tjiendradjaja; Amin, Muhammad Nuryanto; A. Casapao, Anne Lorraine
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.884

Abstract

We explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations. Our study introduces a novel measure of audit market dominance by utilizing market capitalization as a replacement for traditional market share measurements. The outcomes highlight that audit market dominance and partner rotation favour audit quality, while audit firm tenure weakens these effects. These results emphasize the importance of mandatory rotation policies to uphold auditor independence and objectivity, particularly in concentrated audit markets. Our study remains robust under various alternative tests. Policymakers should enforce stricter regulations on the tenure of auditing firms and promote obligatory audit firm rotation to enhance audit quality. Encouraging smaller audit firms to join global networks may also elevate industry-wide standards. Investors are advised to be cautious about entities audited by firms with extended tenures and prioritize those with frequent audit partner rotations. This study is limited to entities in Indonesia and relies on its assessment of audit quality, employing going concern as a proxy. Subsequent studies may broaden the geographical scope and incorporate additional audit quality metrics to enhance the generalizability and robustness of the results.
GHG Emission and Financial Distress: Evidence from Indonesia Listed Firms Siagian, Valentine; Chen, Yang-Shin
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.966

Abstract

This study examines the relationship between greenhouse gas (GHG) emissions and corporate financial distress in an emerging market context. Distinguishing between Scope 1, Scope 2, and Scope 3 emissions, the study investigates whether different categories of carbon exposure exert heterogeneous financial effects. Drawing on stakeholder theory, institutional theory, and the resource-based view, we argue that value-chain emissions (Scope 3) impose greater managerial and financial constraints due to their complexity and limited controllability. Using panel data on Indonesian listed firms over the period 2013–2022, we employ two alternative measures of financial distress and estimate fixed-effects regression models that control for firm characteristics. The results show that Scope 1 and Scope 2 emissions are not significantly associated with financial distress, whereas Scope 3 emissions exhibit a positive and statistically significant relationship. The findings suggest that firms with greater value-chain carbon exposure face higher financial vulnerability, likely due to coordination costs, regulatory pressure, and supply-chain risk. This study contributes to the climate-finance and sustainability accounting literature by demonstrating the importance of disaggregating emissions and highlighting the financial relevance of Scope 3 emissions in emerging markets. The results have implications for managers, investors, and policymakers, emphasizing the need for enhanced supply-chain carbon governance as part of financial risk management.
Shaping Sustainability Reporting Through Managerial Personality: Conceptualizing a Personality-Based Theory of Planned Behavior Amesh Dulanja Pathirana; Nathasha Kaumadi Shyamanthi
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.951

Abstract

Despite increasing global emphasis on transparency and sustainability, the adoption of Sustainability Reporting (SR) remains uneven in many emerging nations. Existing research has predominantly focused on institutional and organizational drivers of SR, while the influence of individual managerial characteristics remains comparatively underexplored. Theoretical explanations of managerial characteristics are extremely limited. This conceptual paper proposes a novel theoretical framework to explain managers’ intentions to adopt SR by integrating personality traits into the Theory of Planned Behavior (TPB). Drawing on insights from Upper Echelons Theory (UET) and the Big Five personality framework, the study develops a Personality-based Theory of Planned Behavior (P-TPB) model. The model suggests that personality traits (openness, conscientiousness, extraversion, agreeableness, and neuroticism) shape TPB’s components: attitude, subjective norm, and perceived behavioral control, thereby influencing SR intentions. By incorporating personality traits into the TPB framework, the proposed model extends traditional behavioral explanations and addresses longstanding critiques of TPB for its limited consideration of background psychological factors. The study contributes to the SR literature by shifting the analytical focus from external institutional pressures toward internal managerial drivers. This framework offers an innovative lens on managerial-level drivers of SR. It highlights the significance of personal attributes in shaping corporate behavior. In practice, it informs leadership development, recruitment using personality assessments, and policymaking, particularly in developing economies where individual traits strongly affect organizational practices. The proposed framework provides a foundation for future empirical research on how managerial personality shapes the adoption of SR.
The Impact of Corporate Governance Characteristics on Corporate Financial Performance in Palestine: Does Board Gender Matter? Aljadba, Ali H. I.; Islam, Majidul; Eldaia, Monther
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.959

Abstract

This study examines the influence of corporate governance (CG) characteristics on the corporate financial performance (CFP) of publicly listed non-financial firms on the Palestine Exchange (PEX) from 2013 to 2022. It investigates whether female directors, financial expertise, non-executive directors, CEO duality, board size, and audit committee (AC) size improve CFP in a politically and economically unstable environment such as that in Palestine. Agency Theory and Resource Dependence Theory (RDT) underlie the research framework. These relationships were estimated using panel data regression analysis. Data were manually collected from the companies' published annual reports. The results show that board financial expertise and AC size were positively correlated with CFP, while CEO duality and board gender diversity were negatively associated with CFP. These findings imply that greater separation between the CEO and the Chairman, and a greater presence of financial experts, strengthen CG practices and CPF. This study contributes to the existing literature on CG in emerging markets, particularly PEX, and offers practical implications for regulators and policymakers to improve board composition and, in turn, oversight. Furthermore, it calls for stronger CG reforms to improve the accountability, transparency, profitability, and values of firms listed on PEX.
The Estimation of Potential Carbon Tax Revenue Through A Cap and Tax Scheme on Coal-Fired Power Plants in Indonesia Pradita, Giacinta Betralda Anin; Handayani, Wuri
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.949

Abstract

This study aims to estimate potential carbon tax revenue using the cap-and-tax method applied to coal-fired power plants. After estimating the value, it will be analysed to inform allocation strategies through earmarking policies. The cap-and-tax method is considered a unique solution because it combines the advantages of a carbon tax and an ETS. This study employs a qualitative case study approach to analyse quantitative data from six coal-fired power plants with a capacity greater than 400 MW to calculate the total potential carbon tax revenue. The results of this study show that the potential value of carbon tax revenue is still lower than the estimated funding needs calculated by the International Monetary Fund (IMF) of 3500 trillion, as well as lower than some previous studies, totaling IDR 117 billion  for 2021 compared to Pratama et al (2021) which reported IDR 20.56 trillion in the same year due to focused only one energy subsector. This revenue is then allocated through earmarking policy, applying the OECD percentage with adjustments from the climate budget tagging (CBT) policy. This finding confirms that if the government can maximise tax collection, the amount obtained will be sufficient to meet the estimated funding needs calculated by the IMF.

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