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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 493 Documents
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Strengthening Sustainable Governance to Enhance Government Accountability in the Era of Public Transparency Meinarni Asnawi; Klara Wonar; Hesty Theresia SALLE Salle; Ryan Arif Turohim
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.980

Abstract

This study develops an integrated framework to examine how sustainability reporting and governance mediate the relationship between social audit and government accountability in Indonesian local governments. Unlike previous studies that primarily focus on direct relationships, this study investigates the complementary roles of sustainability reporting and governance in strengthening sustainable public governance. A quantitative explanatory design was employed using survey data collected from 197 respondents representing local government institutions in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1. The results indicate that social audit has a positive and significant influence on sustainability reporting, governance, and government accountability. Furthermore, sustainability reporting and governance positively affect accountability and partially mediate the relationship between social audit and accountability. These findings demonstrate that social audit enhances public accountability both directly and indirectly by improving governance quality and strengthening sustainability reporting as an accounting-based accountability mechanism. This study contributes theoretically by integrating Stewardship Theory, Legitimacy Theory, and Stakeholder Theory into a comprehensive framework explaining participatory accountability. Methodologically, it develops and validates an integrated multiple mediation model. Contextually, it provides empirical evidence from Indonesian local governments, highlighting the strategic role of social audit, sustainability reporting, and governance in promoting transparency, sustainable governance, and public sector accountability. 
Asset Diversification and Pension Fund Performance in the West African Economy: Asymmetric Evidence from Nigeria Adedeji Daniel Gbadebo; Abiola Olaide Ayodele; Emmanuel Imuede Oyasor
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.868

Abstract

This study aims to investigate the asymmetric effects of pension fund asset allocation on the return on investment (ROI) of pension fund administrators in Nigeria using the Nonlinear Autoregressive Distributed Lag (NARDL) framework. Employing monthly data spanning 2007 to 2023, the analysis examines the roles of federal government securities, equities, corporate bonds, money market instruments, mortgage funds, and real estate assets in shaping pension fund performance. The findings reveal that while government securities remain the dominant investment vehicle, their long-term returns are constrained by inflationary pressures and interest rate volatility. Diversification into equities, corporate bonds, and real estate contributes positively to ROI, though the effects are modest and statistically weak in both the short and long run. Importantly, the symmetry tests indicate that increases and decreases in asset allocation do not yield significantly different outcomes, suggesting that diversification strategies remain effective regardless of market direction. Policy implications point to the need for regulatory reforms that gradually liberalize asset allocation guidelines, encourage market deepening, and promote innovative portfolio management practices. The study concludes that a balanced approach between safety and diversification is critical for enhancing pension fund performance, safeguarding retiree welfare, and supporting Nigeria’s broader developmental agenda.
Good Corporate Governance (GCG) and Financial Performance as Determinants of Credit Risk at Rural Banks (BPR) Azahra Nur Afifah; Dewi Susilowati
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.1019

Abstract

The focus of this study is to examine the role of Good Corporate Governance (GCG) and financial performance in influencing the level of credit risk faced by rural banks (BPR). The research method applied in this study is a quantitative method using secondary data sourced from annual financial reports and governance reports of BPRs for the 2024 reporting period. The research sample consisted of 113 BPRs located in Central Java and registered with the Indonesian Rural Banks Association (PERBARINDO). Multiple linear regression models were used to analyze the data with the help of the SPSS program. The test results show that GCG and profitability have no effect on credit risk, while liquidity and operational efficiency have a positive effect on credit risk. These findings indicate that the implementation of GCG is not yet substantially effective in preventing credit risk, while profitability is not yet an effective indicator in explaining credit risk. Meanwhile, liquidity pressure and operational efficiency are factors that influence the increase in credit risk at BPRs. This study strengthens the body of literature concerning credit risk in BPRs. From a practical perspective, the findings of this study can be used as a basis for evaluation for BPR management to strengthen governance quality, for regulators to improve the effectiveness of supervision, and for customers and investors as a reference in making business decisions and assessing the condition of BPRs.

Page 50 of 50 | Total Record : 493

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