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Miranti Kartika Dewi
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miranti.kartika@ui.ac.id
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+62 21 7272425 (ext. 506)
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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 266 Documents
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HOW ESG PERFORMANCE INFLUENCES FINANCIAL PERFORMANCE IN EUROPE: UNPACKING THE MEDIATION EFFECT OF GREEN INNOVATION Widoretno, Esa Panganti; Choirunnisa, Anawinta; Nur Fajri, Mirza Aulia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 2
Publisher : UI Scholars Hub

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Abstract

Background: Global sustainability challenges and EU regulations, such as Directive 2014/95/EU, drive firms to adopt ESG practices, yet their financial impact remains debated. ESG initiatives are increasingly important for transparency, competitiveness, and alignment with the UN Sustainable Development Goals. In this context, green innovation emerges as a potential pathway to transform ESG commitments into tangible business value. Method: This study employed a regression model using the SPSS PROCESS macro (Model 4) with bootstrapping (95% CI) to analyze direct and indirect effects of ESG, green innovation, and financial performance in European energy, utilities, materials, and industrial sectors. Findings: The results indicate that ESG does not significantly impact financial performance. While ESG dimensions positively influence green innovation, green innovation does not mediate the relationship between ESG performance and financial performance. Conclusion: Although ESG can stimulate green innovation, such innovation does not translate into improved financial outcomes. Companies should optimize their green innovation strategies and consider other influencing factors to ensure sustainability benefits contribute more effectively to financial performance. Novelty/Originality of this article: This study investigates green innovation as a mediating mechanism linking ESG performance to corporate outcomes across multiple European countries, advancing the literature beyond studies that assess only direct ESG effects.
RELATIONSHIPS WITH TAX AUTHORITIES AS A DETERMINANT OF TAX CONSULTANT PERFORMANCE IN INDONESIA Sitawati, Riana; Christina, Oei Kezia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 2
Publisher : UI Scholars Hub

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Abstract

Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect of technical skills on performance, highlighting their strategic role in enhancing consultants’ effectiveness. Conclusion: Strong technical competence, when combined with positive relationships with tax authorities, enables consultants to provide accurate advice, strengthen compliance, and build professional credibility. For policymakers and professional associations, these findings suggest the importance of continuous technical training and fostering collaborative forums between tax consultants and tax authorities. Novelty/Originality: This study contributes empirical evidence from Indonesia by introducing relationships with tax authorities as a mediating variable between technical skills and tax consultant performance. This relational perspective enriches existing tax compliance literature and offers insights for professional practice.
ESG REPORTING AND MARKET CAPITALIZATION IN ASIA: THE ROLE OF NATIONAL CULTURAL VALUES Syahputri, Anggelia; Asyitiyani, Mirza Khayhan; Nurmayanti, Risda
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 2
Publisher : UI Scholars Hub

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Abstract

Background: The discussion around sustainability issues is advancing in Asia, highlighting ESG disclosure as a critical competitive advantage for companies. Corporate ESG disclosure can influence investment decisions as investors seek information on companies' ESG practices. Method: This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values. The analysis is based on panel data from listed firms in nine Asian countries (Indonesia, Malaysia, Thailand, the Philippines, Singapore, India, Taiwan, Japan, and China) over the period 2018–2023. Findings: The findings show a positive relationship between cumulative ESG scores and market capitalization in both developed and developing markets. Individualism, long-term orientation, uncertainty avoidance, and masculinity positively moderate this relationship, while power distance moderates it negatively. The moderating effect of cultural values is found to be weaker in developing markets. Conclusion: This study contributes to the literature by emphasizing the impact of ESG disclosure on market performance in Asian contexts. It offers insights for regulators in designing strategies to enhance economic stability through improved corporate market capitalization. Novelty/Originality of this article: It also addresses the limited literature on the relationship between ESG and market capitalization in Asian markets, contrasting with most studies focused on Europe.
FULL CALL AUCTION AND MARKET LIQUIDITY: LESSONS FROM IDX Teto, Columbanus; Husodo, Zaäfri Ananto
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 2
Publisher : UI Scholars Hub

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Abstract

Background: This study investigates the impact of the Full Call Auction mechanism implemented by the Indonesia Stock Exchange in 2024 on stocks listed under the Special Monitoring Board. The research aims to evaluate how the FCA affects market liquidity, particularly bid-ask spreads and trading volume, within the financial sector stocks. Methods: Employing a heterogeneous Difference-in-Differences approach, the analysis compares stock-level liquidity indicators before and after the FCA implementation. Findings: While overall treatment effects appear statistically insignificant, subgroup analysis reveals that stocks with longer exposure to the FCA exhibit significantly wider bid-ask spread and persistent reductions in trading volume. These findings indicate that, although the FCA was introduced to improve transparency and market integrity, it may have inadvertently reduced market participation and liquidity. Conclusion: The study highlights the critical role of market design in emerging markets and recommends adopting complementary mechanisms, such as Designated Market Makers, to support liquidity in auction-based systems. Novelty/Originality of this article: This research contributes to the market microstructure literature and provides practical insights for regulators seeking to enhance trading efficiency in emerging capital markets.
BEYOND NUMBERS: DECODING THE DYNAMICS OF QUALITATIVE ACCOUNTING RESEARCH ACROSS DECADES Adiningsih, Triana Eva
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 2
Publisher : UI Scholars Hub

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Abstract

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting practices. The discussion also encompasses challenges in conducting qualitative research, such as obtaining access and maintaining anonymity. Conclusions: This study enhances comprehension of the field’s conceptual framework and guides future research, especially in areas such as blockchain, artificial intelligence, and sustainability accounting. The findings provide essential insights for researchers seeking to address the complexities inherent in modern accounting. Novelty/Originality of this article: The qualitative research currently available either discusses a specific topic or focuses on a particular journal, but none examines the general approach to qualitative research in accounting. This paper aims to address this gap by exploring how qualitative research has been conducted in top-ranked journals, providing readers with insights into qualitative research relevant to the field of accounting.
ALTERNATIVE VAT POLICIES FOR SUSTAINABLE MENSTRUAL PRODUCTS IN INDONESIA Suci, Saraswati Nirmala; Muamarah, Hanik Susilawati
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and VAT on a certain amount. Findings: The non-collected VAT option provides the greatest overall benefit for both the public and industry. It enhances affordability, encourages the adoption of sustainable menstrual products, and reduces environmental burdens. Conclusion: A non-collected VAT policy is crucial for expanding access, supporting environmental objectives, and strengthening gender-responsive fiscal policy. Effective implementation requires coordinated planning and continuous monitoring. Novelty/Originality: This study is among the first to assess VAT options for sustainable menstrual products using an RIA approach, integrating fiscal reform, environmental sustainability, and gender-sensitive budgeting.

Page 27 of 27 | Total Record : 266

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