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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 273 Documents
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TERM LIMIT EFFECTS IN INDONESIA: LOCAL GOVERNMENT REVENUE VS. SPENDING Muamarah, Hanik Susilawati
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: The term limit of local leaders creates a puzzle between the "lame-duck effect" (declining performance) and the "competence effect" (improved performance). This study contextualizes this dilemma within the Indonesian context, which has strong incentives for non-re-election, such as the formation of political dynasties. We investigate this puzzle by examining the relationship between term-limited leaders and two distinct fiscal policy areas: regulation-bound tax revenue and discretionary capital expenditure. Methods: A fixed-effects model was employed to analyze panel data from 438 regencies and municipalities from 2017 to 2023. Findings: In the high-discretion area of spending, term-limited leaders increase capital expenditure, supporting agency theory, which suggests that leaders seek reputational incentives by leaving behind physical legacy projects. In contrast, no significant effect was found in the low-discretion revenue area, indicating that institutional constraints neutralize both the lame-duck and competence effects. Our model did not find sufficient support for the moderating effect of the COVID-19 pandemic as an external shock. Conclusion: The effect of term limits depends on policy discretion. Leaders pursue reputational incentives in high-discretion areas (spending), whereas the effect is limited in low-discretion areas (revenue). Novelty/Originality of this article: This study contributes to public sector accounting research by examining the connection between political incentives and local government fiscal policy decisions, with a focus on how term-limited leaders utilize their discretion in capital expenditure, particularly within a developing country and pandemic context subject to agency constraints.
COGNITIVE AWARENESS AND GREEN GOVERNANCE IN ESG REPORTING QUALITY IMPROVEMENT Ariyanto, Sanusi; Azwirman, Azwirman; Hamsal, Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible and useful disclosures. Conclusions: ESG reporting quality depends on the integration of reporting standards, environmental accounting systems, assurance practices, and organisational cognition. Novelty/Originality of this article: This study develops an integrated framework that combines institutional, technical, assurance, and cognitive perspectives to explain ESG reporting quality in an emerging market context.
LINKING SUSTAINABILITY PERFORMANCE TO STOCK RESILIENCE DURING AND AFTER COVID-19 CRISIS: EVIDENCE FROM SOUTHEAST ASIA Rahman, Khalilul; Retnosari, Retnosari; Komalasari, Sanda Patrisia; Wafiq, Muhammad
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as investors redirected their focus toward traditional financial fundamentals such as profitability and leverage. Conclusion: Sustainability performance acts as situational crisis insurance. Its risk-mitigation value is highly salient during systemic uncertainty but diminishes under stable market conditions. Novelty/Originality of this article: Unlike prior single-phase studies in developed economies, this research provides longitudinal evidence on the dynamic, state-dependent nature of sustainability performance across crisis and recovery phases within Southeast Asia’s early-stage ESG landscape.

Page 28 of 28 | Total Record : 273

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