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Miranti Kartika Dewi
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jaki@ui.ac.id
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Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.7454/jaki
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 22, No. 1" : 6 Documents clear
THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE Asher, Steven; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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Abstract

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of integrating cost leadership with ESG practices to strengthen corporate financial resilience. Novelty/Originality of this article: The study has offered valuable insights for companies and stakeholders looking to improve sustainability practices that could mitigate the risk of financial distress.
CEO INSIDER FROM CFO: IMPLICATIONS FOR FINANCIAL RISK DISCLOSURE QUALITY Ningsih, Sri; Mujtaba, Muhammad Irsyad Elfin; Oehoedoe, Muhammad Sabrian; Aini, Siti Nur
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). Findings: The findings indicate that CEOs who previously served as CFOs within the same company contribute to improved FRDQ. Additionally, several sub-sample analyses were included to explore other supporting factors in strengthening FRDQ. Conclusion: This study concludes that a CFO background provides a deeper understanding of the company's financial condition, thereby enhancing financial risk disclosure. Novelty/Originality of this article: The study specifically investigates the impact of CEO insiders with CFO backgrounds on financial risk disclosure quality in the Indonesian context.
GREEN PRACTICES ON SUSTAINABILITY PERFORMANCE: THE MODERATING ROLE OF SLACK RESOURCES Ramadana, Mariska; Julia, Julia; Wati, Erna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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Background: The growing urgency of environmental issues and economic imperatives has made sustainability a critical component of corporate strategy, particularly in developing countries like Indonesia. This study examines how green CEOs, green innovations, and green investments affect the sustainability performance of Indonesian companies listed in the Sri Kehati Index. Methods: Data from 2019 to 2023 were analyzed using regression analysis in STATA. The study also examined the moderating effect of absorbed and unabsorbed slack resources. Findings: The results show that a green CEO has no proven positive impact on sustainability performance, while green innovation has a negative impact. In contrast, green investment significantly improves sustainability performance. The results also show that slack resources do not significantly strengthen the relationship between green innovation and sustainability performance. Conclusion: This study emphasizes the importance of leadership committed to sustainability and strategic investment in improving firms' environmental performance. It also suggests that slack resources may be less effective in supporting the implementation of green innovation. Novelty/Originality of this article: This study highlights the impact of green investment on sustainability performance and its investigation of the moderating role of slack resources. By focusing on Indonesia, the study contributes novel insights to the existing literature on sustainability in emerging markets.
ENHANCING PARTICIPATION IN INDONESIA'S ISLAMIC CAPITAL MARKET: EXPLORING TECHNOLOGY ACCEPTANCE, SOCIO-PSYCHOLOGICAL FACTORS, AND ISLAMIC FINANCIAL LITERACY Ibrahim, Muhammad Hanif; Agung Putri, Akmalia Lutfiaturrosyida; Hasanah, Imas; Agustin, Apia Dewi; Rosyida, Afnani
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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Background: This research aims to examine the factors influencing Indonesian Muslims' intention to invest in the Islamic capital market by synthesizing three theoretical frameworks: the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and Islamic Financial Literacy (IFL). Methods: The study utilizes a sample of 250 participants with previous experience in Islamic investment, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) for hypothesis testing and model evaluation. Findings: The findings indicate that perceived convenience substantially influenced perceived usefulness and ease of use. Moreover, perceived usefulness, Islamic financial literacy, and past behavior significantly and positively affect investment attitudes, which subsequently influences the intention to employ Islamic capital market instruments. Notably, subjective norms, perceived ease of use, and perceived behavioral control do not significantly influence attitudes, indicating that individual experiences and perceived value is more crucial than social and control-related factors in determining investment decisions. Conclusion: This study emphasizes the necessity for stakeholder initiatives, especially in financial education and digital service optimization, to improve Muslim investor engagement, and highlights the importance of user experience and perceived value. Novelty/Originality of this article: This research enhances the literature by presenting a comprehensive and integrated model encompassing cognitive, affective, and behavioral components, while also introducing a higher-order construct approach for measuring Islamic financial literacy. It offers strategic insights for creating inclusive and effective Sharia-compliant investment ecosystems in Indonesia
HOW INVESTMENT ACTIVITY AND CORPORATE GOVERNANCE AFFECT THE DISCLOSURE OF ESG Anggraini, Melisa; Darsono, Darsono; Octavio, Danes Quirira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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Background: This research investigates the impact of corporate governance elements and corporate investment activity on ESG disclosure in companies from Asia Pacific Emerging Markets. Methods: The study analyzes a sample of 150 companies from Asia Pacific Emerging Market countries over the period 2015–2022, yielding a total of 1200 observations. The Generalized Method of Moments-Difference (GMM-DIFF) is employed to test the hypothesis. Four independent variables related to corporate governance and one variable representing investment activity are used. Findings: The results show that investment in property, plant, and equipment assets, as well as the presence of audit committees, positively affect ESG disclosure in these markets. Conclusion: The findings highlight the significance of both asset investment in property, plant, and equipment and the role of audit committees in enhancing ESG disclosure among firms in Asia Pacific Emerging Markets. Novelty/Originality: To the best of our knowledge, this is the first study to examine the influence of property, plant, and equipment asset investment as a determinant of ESG disclosure in Asia Pacific Emerging Countries.
VAR ANALYSIS: ASSOCIATION BETWEEN NON-PERFORMING LOAN, HOUSING PRICE, ECONOMIC INDICATORS, AND MORTGAGE Gultom, Yulifar Amin; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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Abstract

Background: The economic crisis from 2008 to 2009 was due to the collapse of the housing price bubble, which increased the default rate or non-performing loans of mortgages. Much research on non-performing loans compared to property price and economic indicators has been done in other countries, but not in Indonesia. This research is modified to suit the housing market in Indonesia, aiming to investigate causality relationships between non-performing loans, residential property price index, gross domestic product, mortgages, and credit interest rates. It also analyzes the impulse response function and variance decomposition of each variable, focusing on non-performing loans to show the effect of shocks from other variables. Methods: The study uses a vector autoregression model. Findings: The result shows that there are causality relationships between non-performing loans, residential property price index, gross domestic product, mortgages, and credit interest rates. Furthermore, compared to the normal period, in a crisis period, no specific trend is found from the decomposition of all variables to the non-performing loans. Conclusion: This research also shows that monetary and fiscal policies from the government can affect non-performing loans and mortgages. The increase in house prices by the property firm must be applied carefully to avoid a negative effect on the economy. Novelty/Originality of this article: This research is specifically adapted to the housing market in Indonesia, addressing a gap in previous studies. It also provides detailed analysis of impulse response function and variance decomposition focused on non-performing loans.

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