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Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 337 Documents
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THE ILLUSION OF TRANSPARENCY: A CRITICAL ANALYSIS OF GOOD VILLAGE GOVERNANCE IN MANAGING CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAMS In Naka Malik Hardiansyah; Tituk Diah Widajantie
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.382-397

Abstract

This study aims to analyze the application of good governance principles by the Semambung village government in managing the Corporate Social Responsibility (CSR) program from local businesses. This study uses a qualitative method with a case study approach, involving fourteen informants from various stakeholders, including business entities, village government, and village community. Data collection techniques include interviews, documentation, and field observations. Data analysis uses source triangulation and methodological triangulation to validate the data. Data were analyzed with the help of Nvivo 15 software. The research results show that the Semambung village government has not yet implemented good governance, as it is still lacking in transparency in budget management and is unresponsive to criticism and suggestions from the community. The accountability demonstrated by the Semambung village government is limited to the completion of Corporate Social Responsibility (CSR) program events, without conducting evaluations for the subsequent period. The application of legitimacy theory and stakeholder principles has not been implemented well. The Semambung village government must fully utilize the knowledge possessed by each of its village officials to receive a good evaluation from its community. The contribution of this research will assist the Semambung village government and other village governments in creating a good internal control system so that the management carried out can run as optimally as possible
APAKAH PENGUNGKAPAN ESG DAN PELAPORAN KEBERLANJUTAN MENINGKATKAN KINERJA KEUANGAN? PERAN MODERASI UKURAN PERUSAHAAN Nurul Hidayah; Tantina Haryati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.398-416

Abstract

This research examines the impact of Environmental, Social, and Governance (ESG) disclosure and sustainability reporting on financial performance, and assesses if these links are moderated by company size. This research contributes to the sustainability literature by examining how company size moderates the relationship between ESG, sustainability reporting, and financial performance. The research sample includes energy sector listed on the IDX from 2022 to 2024, totaling 91 companies. The sample was selected using purposive sampling. From the sample selection process, 22 companies met the criteria, yielding 66 observations. Panel data regression was used for analysis. Results show that ESG disclosure by individual pillars does not significantly affect financial performance, while sustainability reporting has a significant negative impact. Company size does not moderate the link between ESG disclosure or sustainability reporting and financial performance, suggesting that financial outcomes from ESG practices are consistent across company sizes. These findings suggest that both large and small companies are equally motivated to disclose sustainability information.
CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE UNDER MANDATORY REPORTING: EVIDENCE FROM INDONESIAN ENERGY COMPANIES Shafira Hanun Maharani; Niswah Baroroh
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.433-449

Abstract

This study aims to analyze the effect of majority ownership, board of directors, and environmental costs on sustainability report disclosure, while also examining the moderating role of financial slack in these relationships. The population of this research was energy companies listed on the IDX during 2022-2024, totaling 75 companies. The purposive sampling technique was employed to select the sample. Due to the use of an unbalanced panel dataset, the number of observations varied across years, resulting in a total of 90 observations as the units of analysis. The data were analyzed using a panel data estimation technique known as the Random Effects Model. The study findings revealed that the board of directors has a positive effect on sustainability report disclosure, but the majority ownership and environmental cost have no effect on sustainability report disclosure. Financial slack as a moderating variable does not have an effect on the relationship between sustainability report disclosure and independent variables, namely majority ownership, board of directors, and environmental cost. The findings indicate that, within a mandatory sustainability reporting framework, corporate sustainability disclosure is more strongly influenced by governance mechanisms and regulatory compliance than by firm specific financial conditions. These results also indicate that the variables examined in this study are not sufficient to fully explain variations in sustainability report disclosure, implying the presence of other influencing factors. This study contributes to the existing literature by providing empirical evidence that internal financial resources and majority ownership have limited explanatory power in explaining sustainability reporting practices under a mandatory reporting system in the Indonesian energy sector.
DOES ENVIRONMENTAL PERFORMANCE DRIVE FIRM VALUE THROUGH FINANCIAL PERFORMANCE? EVIDENCE FROM INDONESIAN PROPER FIRMS Muhammad Ilham Garnadi; Raden Lestari Garnasih
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.523-534

Abstract

Environmental performance is theoretically expected to increase firm value through improved financial performance; however, empirical evidence in emerging markets remains limited. This study examines whether financial performance mediates the relationship between environmental performance and firm value using panel data from Indonesian PROPER firms during 2022–2024. The population consists of 43 publicly listed PROPER firms, and the sample is selected using purposive sampling, resulting in 30 firms (90 firm-year observations). Environmental performance is proxied by emission intensity (EMISI), while financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE), and firm value is measured by Tobin’s Q. The study employs panel data regression with fixed effects and follows the Baron and Kenny mediation approach.The findings show that environmental performance does not significantly affect financial performance, and thus financial performance does not mediate the relationship between environmental performance and firm value. However, financial performance, particularly ROA, has a positive effect on firm value. These results suggest that in the Indonesian emerging market context, operational efficiency remains the primary driver of firm value, while environmental performance has not yet been fully incorporated into market valuation. This finding highlights the context-dependent nature of the relationship between environmental performance and firm value and provides implications for both corporate strategy and policy design.
DOES SIZE MATTER? THE MODERATING ROLE OF FIRM SIZE ON GREEN PRACTICE AND CORPORATE VALUATION Alma Athif Fabian; Tantina Haryati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.450-467

Abstract

This research aims to examine how green accounting, green intellectual capital, as well as green innovation influence corporate value, while incorporating firm size as a moderating factor in non-cyclical consumer companies registered on the Indonesia Stock Exchange during 2021–2024. This research is motivated by the escalating concern of sustainability and the evolving viewpoint of investors in assessing companies, where not only financial metrics are considered by the investors, but also the environmental practices used by the company. Nevertheless, prior research has produced contradictory findings concerning the influence of sustainability-related practices on corporate value. This research applies a quantitative method utilizing panel data regression analysis. The findings reveal that green accounting does not significantly affects firm value, because most companies exhibit similar environmental performance, while investors remain more focused on financial information than environmental disclosures. Green intellectual capital negatively influences firm value, whereas green innovation contributes positively affects firm value. Furthermore, firm size is not capable of moderating the effects of green accounting, green intellectual capital, and green innovation on firm value. The results imply that companies should effectively implement and communicate sustainability initiatives to investors
HUMAN–AI COLLABORATION AND ELECTRONIC AUDIT QUALITY: THE ROLE OF SUSTAINABLE AUDIT DIGITAL INNOVATION Sudi Dodo Plansakti; Atta Putra Harjanto
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.468-486

Abstract

The rapid adoption of artificial intelligence (AI) and digital audit systems has produced inconsistent findings regarding their impact on audit quality. This study examines the determinants of electronic audit quality (E-AQ) by integrating Resource-Based View (RBV) and Unified Theory of Acceptance and Use of Technology (UTAUT), with Sustainable Audit Digital Innovation (SADI) as a moderating variable. A quantitative approach was applied to 243 auditors from 25 non-Big Four public accounting firms in Semarang using convenience sampling and PLS-SEM. General qualification, electronic qualification, independence, due professional care, assisted AI, augmented AI, autonomous AI, and SADI positively influence E-AQ, while task complexity negatively affects it. SADI moderation is selectively synergistic, significant only for augmented AI among the three AI types. Theoretically, this study extends RBV and UTAUT by establishing that organizational digital capability amplifies AI quality contributions in a type-specific rather than uniform manner, offering evidence-based guidance for sustainable audit technology adoption.
ARTIFICIAL INTELLIGENCE, BIG DATA ANALYTICS, TIME PRESSURE, AND AUDIT QUALITY: THE MODERATING ROLE OF ETHICAL CULTURE IN PUBLIC ACCOUNTING FIRMS Ristavia Purwanda; Indah Anisykurlillah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.609-626

Abstract

The rapid advancement of digital technologies has transformed audit practices, creating opportunities and challenges for maintaining audit quality. Drawing on the Theory of Planned Behavior, this study investigates the effects of Artificial Intelligence (AI), Big Data Analytics (BDA), and Time Pressure on audit quality, while examining the moderating role of Ethical Culture. Using a quantitative approach, questionnaire data were collected from 99 external auditors across 25 Public Accounting Firms in Semarang, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling. The results indicate that AI and Time Pressure significantly improve audit quality, whereas BDA has no significant effect. Ethical Culture weakens the relationship between Time Pressure and audit quality but does not moderate the effects of AI or BDA. These findings extend the Theory of Planned Behavior by demonstrating that organizational ethical conditions influence how auditors respond to time constraints in technology-enabled audit environments. Practically, the study highlights the need to strengthen ethical culture, organizational readiness, and auditors' digital capabilities to optimize technology adoption and sustain audit quality.

Page 34 of 34 | Total Record : 337

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