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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 501 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
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
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.
Measuring Dependence on Generative AI in Accounting Education: The Role of AI Literacy, Trust, and Critical Thinking Disposition Samarroa Arsya Tajalla; Berliana Dwi Karsa; Besse Hadrianti; Meilinda Sahaya Harun
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.1004

Abstract

The use of Generative Artificial Intelligence (AI) in accounting education offers convenience and efficiency, however it also poses the risk of excessive reliance and reduced students cognitive engagement. This study aims to examine the effects of AI literacy, trust in AI, and critical thinking disposition on over-reliance on Generative AI among Indonesian accounting students. This study is grounded in Cognitive Offloading Theory. An explanatory quantitative design was employed using primary data collected through an online survey of 230 accounting students from ten universities in Indonesia, selected using purposive sampling. Data were analyzed using SEM-PLS. The results reveal that trust in AI has a strong and significant positive effect on students’ over-reliance on Generative AI. In contrast, AI literacy and critical thinking disposition do not show a statistically significant effect on over-reliance behavior. These findings suggest that excessive reliance on Generative AI among accounting students is driven primarily by uncalibrated trust rather than by technical understanding of AI or dispositional tendencies toward critical evaluation. This study contributes to the literature by clarifying the psychological mechanisms underlying over-reliance on Generative AI in accounting education and provides practical implications for higher education institutions to focus on trust calibration and reflective AI use to safeguard the development of professional judgment.
Environmental Costs Off the Books and Accounting Accountability in State-Owned Enterprises Demitila Okola Opetu; Dhiyah Setyorini; Gideon Irakiza
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.1036

Abstract

Environmental costs in extractive industries are often acknowledged operationally but remain insufficiently recognized within formal accounting systems, creating accountability gaps, particularly in state-owned enterprises. This study examines why environmental costs frequently remain "off the books" by analyzing environmental cost accounting practices in Kenya's state-owned oil and gas sector. Drawing on Environmental Management Accounting (EMA), Legitimacy Theory, and Institutional Theory, the study investigates how environmental costs are recognized, measured, and disclosed, as well as the organizational and institutional factors that constrain their visibility. The research employs a qualitative single-case, interpretive design. Data were collected through semi-structured interviews with twelve purposively selected participants across finance, internal audit, operations, and environmental compliance functions, triangulated with annual reports, audited financial statements, sustainability reports, environmental impact assessments, and Auditor-General reports (2022–2024). Thematic analysis following Braun and Clarke's (2006) framework reveals three mechanisms contributing to environmental cost invisibility: recognition and measurement gaps rooted in institutional path dependencies; organizational fragmentation between environmental management and finance functions, intensified by the political governance of state ownership; and a disclosure–costing disconnect driven by legitimacy management rather than substantive accounting reform. The study contributes to environmental accounting literature by showing how weak institutionalization of environmental cost categories, shaped by isomorphic pressures, political governance, and regulatory ambiguity, structurally marginalizes environmental costs and undermines accounting accountability in state-owned enterprises. The findings carry implications for IAS 37 environmental provisions, IFRS S1 and S2 sustainability disclosure standards, integrated reporting, and the design of Environmental Management Accounting systems in extractive industries across developing economies.
Unlocking Sustainable Value: Green Governance's Moderating Role on ESG, Green Innovation, R&D, and Financial Yenny Wati; Teddy Chandra; Harry Patuan Panjaitan; Suhardjo Suhardjo; Nyoto Nyoto
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.993

Abstract

This study explores the effects of ESG practices, green innovation (product and process), and R&D intensity on financial performance, with green corporate governance serving as a moderating variable. This represents an integrated approach that remains underexplored in post-pandemic sustainability contexts. Driven by the need for firms to balance sustainability and profitability, this research addresses how internal sustainability strategies influence financial outcomes. This study utilizes panel data from IDXESGL-listed firms over 2020–2024, comprising 100 observations. Regression analysis reveals that ESG, green innovation, and R&D intensity each have positive and significant effects on financial performance. Moreover, green corporate governance significantly moderates the relationships among ESG, green innovation, R&D intensity, and financial performance. This research implies that companies should strengthen green governance to maximize the financial benefits of ESG and innovation initiatives; investors can consider these sustainability factors in valuation decisions; and regulators may promote policies that incentivize green corporate practices.
Ensuring Acceptance by Understanding Persistent User Resistance in Coretax System via an Extended UTAUT2 Model Sony Warsono; Rifathi Syadzli; ⁠Endah Triana; Dimas Purna Cipta; Siti Raudhatul Jannah; Rudi Prasetya Timur
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.992

Abstract

This study examines user resistance and workaround behaviors in Indonesia's mandatory Core Tax Administration System (Coretax) by extending the UTAUT2 framework. Despite being valued at over IDR 1.2 trillion, Coretax's implementation faced severe challenges, including system downtime, login failures, and data loss. Using survey data from 412 taxpayers and tax professionals from the Jakarta Special Region and Yogyakarta, this study repositions user resistance as the primary outcome, incorporates trust in technology as a meta-belief, and tests perceived risk as a moderator. Results show that performance expectancy, effort expectancy, hedonic motivation, and effort value significantly reduce resistance, while trust strongly shapes these evaluations. Notably, coercive pressure does not reduce resistance, which indicates that legal mandates alone cannot secure acceptance. User resistance strongly predicts workaround behavior, providing empirical evidence on resistance-driven procedural deviations in digital tax administration. The findings contribute to technology acceptance research in mandatory contexts and offer insights for designing user-centered digital tax systems.
The Importance of Anti-Corruption Issues: A Systematic Literature Review and Research Agenda Evy Rahman Utami; Zuni Barokah; Hilma Tsani Amanati
The Indonesian Journal of Accounting Research Vol 29, No 3 (2026): IJAR September 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.1025

Abstract

This study reviews the literature on anti-corruption issues from 2013 to 2023 to identify trends and potential avenues for future research. This study analyzes 175 articles from the Scopus database, authored by 170 scholars from 56 countries and published across 116 journals. It focuses on bibliographical information, theoretical frameworks, research design, and key findings, employing systematic literature review methods for comprehensive analysis. The topic has been studied in 43 countries, both at the domestic as well as cross-border levels, suggesting that anti-corruption issues have garnered significant worldwide attention. Further, researchers approach anti-corruption issues using 45 different theories, indicating that a thorough understanding of corruption requires a multidimensional approach. The literature reveals that anti-corruption issues can be clustered into four major streams: corruption disclosure and political connections, consequences of anti-corruption practices, anti-corruption policy, and governance, each providing avenues for future research. To the best of our knowledge, this paper is the first systematic review of the empirical anti-corruption literature that focuses explicitly on the disclosure dimension within accounting research. It synthesizes existing and emerging research streams on corporate commitment to anti-corruption and outlines a future research agenda. It also offers salient insights and implications for practitioners and policymakers. Finally, it provides researchers with a starting point for further exploration of anti-corruption issues.
Green Metrics and Sharia Accountability: The Role of Management Commitment in Indonesian Universities Muhammad Farhan; Watim Maysaroh; Niar Azriya; Riska Tharika
The Indonesian Journal of Accounting Research Vol 29, No 3 (2026): IJAR September 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.1016

Abstract

Sustainability has become an important governance responsibility for universities in responding to increasing environmental and ethical demands. Although the UI GreenMetric is widely used to measure campus sustainability performance, its role as an accountability and governance mechanism—particularly from an Islamic perspective—remains underexplored. This study examines how UI GreenMetric indicators affect stakeholders' perceptions of Shariah accountability at Indonesian Islamic and public universities and investigates the moderating role of management commitment. This research uses a quantitative approach, drawing on survey data from lecturers, students, academic staff, and university leadership, combined with institutional UI GreenMetric data. The data are analyzed using Partial Least Squares Structural Equation Modeling (SEM–PLS) with multigroup analysis. The results show that Education and Research consistently drive Shariah accountability most strongly across both university types, indicating that accountability is primarily constructed through academic and intellectual processes. The study identifies significant institutional differences: Islamic universities rely more on value-based sustainability practices, particularly education and climate stewardship, while public universities emphasize structural and operational dimensions such as infrastructure and waste management. Importantly, the findings reveal that management commitment negatively moderates the relationship between infrastructure-based sustainability and Shariah accountability. Strong leadership commitment reduces reliance on symbolic infrastructure indicators and shifts accountability toward ethical governance, policy coherence, and value internalization. This study suggests that UI GreenMetric may also function as a sustainability governance mechanism that supports accountability practices, in addition to its established role as a ranking system.
The Influence of Climate Risk-Based Financial Reporting and Good Financial Governance on Investor Trust: A Comparative Study between Indonesia and Australia Lusmino Basia; Bambang Agus Pramuka; Diah Setyorini Gunawan; Suharno Suharno
The Indonesian Journal of Accounting Research Vol 29, No 3 (2026): IJAR September 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.977

Abstract

This study examines the influence of Climate Risk-Based Financial Reporting (CRFR) and Good Financial Governance (GFG) on Investor Trust (IT) through a comparative analysis of firms in Indonesia and Australia during 2020–2024. Using a quantitative approach with secondary data from the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX), this research applies multiple linear regression to test baseline, country-specific, and comparative models. The results show that both CRFR and GFG significantly and positively affect investor trust, confirming that transparent climate disclosures and strong governance frameworks enhance market credibility and investor confidence. The effect is more pronounced in Australia due to higher regulatory maturity and investor awareness, while Indonesia’s developing framework results in moderate influence. These findings support Signaling, Stakeholder, and Legitimacy theories, emphasizing that transparent reporting and accountable governance are key to fostering investor trust and long-term financial sustainability across different institutional environments.

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