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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 485 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

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