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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 94 Documents
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Pengembangan model pengendalian internal berbasis framework COSO dalam konteks pesantren Azwar, Ujang; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7691

Abstract

Purpose – This study aims to analyze the internal control conditions and weaknesses that occur in Islamic boarding schools, so that researchers can provide priority recommendations for improvement to mitigate the risks that occur. In addition, researchers developed internal controls from COSO so that they can be applied and understood by Islamic boarding school stakeholders in an easy, relevant, and effective manner. Methods – Project-based research was chosen in this study because it aimed to develop a model of internal control specific to Islamic boarding schools. The development used the 4D model, which consists of define, design, develop, and disseminate. Data were collected using observation, interviews, and documentation techniques. Meanwhile, the researchers used a risk matrix and triangulation techniques to process the data produced. Findings – This study produced two outputs: first, a SACICK (self-assessment checklist of internal control kits) evaluation guideline, which is useful for assessing the condition of internal control systems and mitigating risks; and second, recommendations for improvement in the form of a risk analysis report, which is useful as a database for mitigating risks in the following year. Implications – The implications of this research for Islamic boarding schools include the need to maintain, improve, supplement, and clarify categories in accordance with the internal control framework. Originality – This study differs from previous studies in terms of developing an internal control model that can be used to assess internal control conditions and mitigate risks.
Pengaruh kinerja lingkungan, media exposure, agresivitas pajak, dan kepemilikan asing terhadap pengungkapan CSR Fauzimar, Laena Hening; Setyorini, Dhyah
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7804

Abstract

Purpose – This study aims to analyze the influence of environmental performance, media exposure, tax aggressiveness, and foreign ownership on Corporate Social Responsibility (CSR) disclosure in energy and raw materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Methods – The research was conducted by analyzing secondary data on companies in the energy and raw materials sector with a sample of 24 companies over four (4) years of observation. The data obtained were tested using multiple linear regression analysis. Findings - The results of the study indicate that environmental performance and media exposure have a significant positive effect on CSR disclosure. However, tax aggressiveness and foreign ownership do not. Implications - The findings highlight the importance for companies to improve environmental performance and utilize media exposure as key factors in gaining societal legitimacy and ensuring business sustainability. For stakeholders, the study offers a useful reference in evaluating CSR disclosure quality. Originality - This study simultaneously examines four determinants of CSR disclosure using a sample of energy and raw material companies, thereby extending prior research that focused primarily on the mining sector.
ESG and firm value: The moderating role of firm-specific contexts in Indonesia Vanessa, Ardelia; Harindahyani, Senny; Eriandani, Rizky
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7902

Abstract

Purpose – This study aims to examine the impact of environmental, social, and governance (ESG) performance on firm market value, while incorporating firm-specific contexts such as downside risk and upside potential as moderating variables. Methods – A quantitative approach was employed, using data from firms listed on the Indonesia Stock Exchange during 2018–2022 that had ESG scores from S&P Global Ratings. A total of 176 firm years were selected and analyzed using moderated regression analysis. Findings - The results reveal a negative relationship between ESG performance and firm value. However, financial risk and environmental risk significantly mitigate the negative impact of ESG on firm value, while financial stability and sales growth do not moderate the relationship. These findings emphasize that investors in emerging markets perceive ESG differently than those in developed economies. Implications - This research provides theoretical implications by enriching the literature on investor responses to ESG in developing countries, and practical insights for managers and investors in using ESG as a risk management tool.. Originality - Unlike prior studies in developed markets that highlight ESG’s positive role, this study shows that Indonesian investors tend to view ESG negatively unless it serves as an effective risk-reduction mechanism, highlighting the importance of firm-specific contexts.
Environmental Literacy, Green Culture, Environmental Awareness and Pro-Environmental Awareness: Evidence from Higher Education Industries Rizal, Ach. Syaiful; Utami Ady, Sri
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026 - In Progress
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8063

Abstract

Abstract Aim: This study aims to examine how environmental literacy, green culture, and environmental awareness relate to pro-environmental awareness among university students in Indonesia. Method: A quantitative approach was applied using a structured questionnaire distributed randomly to 124 accounting students at a university in East Java. The questionnaire covered environmental literacy, green culture, environmental awareness, and pro-environmental awareness indicators. The data were analysed using Partial Least Squares (PLS) to test both measurement and structural models. Findings: The results show that green culture is the only variable that significantly influences pro-environmental behaviour, while environmental literacy and awareness do not show direct effects. Implications: The findings imply that strengthening campus culture is more effective than relying solely on environmental knowledge or awareness campaigns. Universities should focus on creating an institutional atmosphere that models sustainable values through visible practices, leadership commitment, and collective participation. Environmental literacy and awareness remain important, yet they must be integrated into daily routines and social norms to drive real behavioural change. In short, sustainability education should move beyond theory and be embedded into the culture of the institution to encourage lasting pro-environmental behaviour among students. Novelty: The novelty of this study lies in its clear evidence that pro-environmental behaviour among university students depends more on the shared cultural environment than on individual knowledge or awareness. While many earlier studies highlighted literacy and awareness as key drivers, this study shows that cultural influence through norms, values, and institutional engagement plays a stronger role in shaping actual behaviour. So, the study adds a fresh perspective to sustainability research and challenges the assumption that knowledge alone can lead to behavioural change.

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