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Media Riset Akuntansi Auditing & Informasi
Published by Universitas Trisakti
ISSN : 14118831     EISSN : 24429708     DOI : 10.25105/mraai
Core Subject : Economy,
Economics, Econometrics & Finance
Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication frequency to twice a year (April and September) The aim of Media Riset Akuntansi Auditing & Informasi to disseminate research result in accounting, auditing and information. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 388 Documents
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THE VALUE RELEVANCE OF FINANCIAL INFORMATION AND NON FINANCIAL INFORMATION:  SUSTAINABILITY REPORTING AND GREEN ACCOUNTING IN INDONESIA Puspa, Dwi Fitri; Novianti, Neva; Nazaruddin, Ietje
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.21980

Abstract

This study examines the value relevance of financial and non-financial information in the Indonesian capital market. Specifically, it aims to: (i) assess the value relevance of financial information represented by earnings and book value; (ii) evaluate whether non-financial information, proxied by sustainability reporting and green accounting practices, is value-relevant; and (iii) investigate the effect of green accounting on earnings sustainability. The sample comprises 69 consumer non-cyclical companies listed on the Indonesia Stock Exchange, covering the Food & Staples Retailing, Beverages, Processed Foods, Agricultural Products, Tobacco, Household Products, and Personal Care Products sectors during the 2018–2022 period. Using a regression-based framework grounded in the Ohlson (1995) valuation model and an earnings persistence approach, this study analyzes the association between accounting information, firm value, and earnings sustainability. The findings indicate that financial information, namely earnings and book value, is value-relevant and significantly explains variations in market value. In contrast, non-financial information in the form of sustainability reporting and green accounting does not exhibit value relevance. However, green accounting is found to have a positive effect on earnings sustainability, suggesting an improvement in earnings quality. These results provide important implications for investors and regulators regarding how the Indonesian capital market evaluates sustainability-related disclosures and green accounting practices, particularly from the perspectives of value relevance and earnings persistence.
STRATEGIC LEADERSHIP AND SUSTAINABILITY: THE ROLE OF CEO CELEBRITY IN PROMOTING GREEN INNOVATION Chandra, Budi; Ivone; Tanujaya, Kennardi; Surny
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.23365

Abstract

This study aims to investigate the impact of CEO celebrity status on green innovation (GI) adoption in companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This study applies empirical analyses to examine the relationship between high-profile leadership and sustainability practices. Regression analyses and robustness tests, including coarsened exact matching (CEM), were used to ensure the validity of the findings. The results show that companies with celebrity CEO celebrity have higher rates of GI adoption compared to companies without CEO celebrity, emphasising the influential role of CEO visibility in advancing corporate sustainability initiatives. The findings support the Upper Echelon Theory (UET) which states that the characteristics of top executives influence strategic decisions. The implication is that companies should utilise the public profile of their leaders to strengthen environmental initiatives and build stakeholder trust. Limitations include the geographical focus on Indonesia and the use of a binary indicator for CEO celebrity status. Future research should look at other markets and use more detailed measurements for a clearer understanding.
ZAKAT APPLICATION TO ESTIMATE ZAKAT REVENUE BY IMPLEMENTING STOCHASTIC DYNAMICAL SYSTEM METHOD Dwi Asih Haryanti; Feni Andriani; Dewi Putrie Lestari; Beny Susanti; Nurma Nugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.23068

Abstract

Zakat is an obligation to spend part of the assets we own in accordance with applicable conditions. In the context of a modern state, zakat plays a significant role in ensuring equitable economic distribution for the welfare of society. In Indonesia, the collection, management, and distribution of zakat are facilitated by the National Zakat Agency (Baznas) at the national level, Regional Zakat Agencies (Bazda) at the local level, and non-governmental Zakat Institutions (Laznas/Lazda). One effort to address poverty issues is through the optimization of zakat implementation, including its distribution and management. This study employs the Stochastic Dynamical System method using the Kalman Filter algorithm to estimate zakat revenue, aiming for optimal distribution and management of zakat. The research involves four stages: Data Analysis and Collection, Application Design, Data Analysis and Collection. Zakat revenue prediction using the Kalman Filter algorithm is conducted by calculating the Mean Absolute Error (MAE), achieving an accuracy rate of 89.6%.
Do Corrupt Behaviours Spur the Normalisation of Power Distance?: Reactions of Religiosity and Organisational Culture from Social Capital Theory Ach Maulidi; Muhammad Wisnu Girindratama
Media Riset Akuntansi, Auditing & Informasi Vol. 26 No. 2 (2026): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v26i2.22005

Abstract

This study examines the reverse logic of whether corrupt behaviour can lead to the normalisation of power distance. It explores how this relationship is influenced by factors such as religiosity and organisational culture. Unlike prior research, which predominantly asserts that power distance fosters corruption, this study challenges the conventional perspective by testing the opposite scenario – an area previously unexplored. The analysis draws on insights from employees within the local government sector. The results indicate a negative correlation between corruption and religiosity, a positive correlation between religiosity and organisational culture, and a positive correlation between organisational culture and power distance. Then, we found that religiosity mediates negatively the relationship between corruption and organisational culture. Additionally, the study suggests that organisational culture mediates positively for the relationship between religiosity and power distance. The study provides ground-breaking insights into the dual mediating roles: religiosity negatively mediates the link between corruption and organisational culture, while organisational culture positively mediates the relationship between religiosity and power distance. This dual mediation framework, which has not been previously explored, advances the understanding of how social capital constructs evolve in environments affected by corruption, offering a nuanced approach to addressing power dynamics in organisational settings.
CSR AUTHENTICITY AND FIRM VALUE: EXAMINING THE MODERATING ROLE OF FINANCIAL FRAUD PROPENSITY IN THE OIL AND GAS INDUSTRY OF BRUNEI, INDONESIA, AND MALAYSIA Ayu Puspitasari; Ilham Ramadhan Ersyafdi
Media Riset Akuntansi, Auditing & Informasi Vol. 26 No. 2 (2026): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v26i2.25564

Abstract

This study examines whether corporate social responsibility (CSR) genuinely enhances firm value or serves as impression management in fraud-prone environments. We develop a Comprehensive CSR Index (CSRI) integrating five dimensions: GRI-based governance disclosure (GRI), ethical-religious values (ICSR), philanthropic commitment, environmental stewardship (VEDI), and adherence to international standards (ISO 26000). Using panel data from 50 oil and gas companies across Brunei, Indonesia, and Malaysia (2019–2023), we employ fixed-effects panel regression and System GMM estimation to address endogeneity. Findings reveal that CSRI significantly enhances firm value (Tobin's Q), with environmental disclosure showing the largest coefficient. Crucially, financial fraud propensity (measured by the Dechow F-Score) significantly weakens the positive relationship between CSR and firm value, with negative interaction coefficients ranging from −0.10 to −0.31 across dimensions. These findings are consistent with the interpretation that elevated fraud risk weakens the value relevance of CSR disclosures. The study contributes by introducing the CSR Authenticity Framework, developing a multidimensional CSRI with transparent measurement protocols, and providing empirical evidence that CSR effectiveness is conditional upon corporate integrity.
DETECTION OF EARNINGS MANAGEMENT PRACTICES THROUGH DISCRETIONARY LOAN LOSS PROVISIONS AT RURAL BANKS IN WEST JAVA, CENTRAL JAVA, AND EAST JAVA DURING THE SAK EP TRANSITION PERIOD (2023–2025) Muhammad Saepuloh Saepuloh; Teguh Siswanto
Media Riset Akuntansi, Auditing & Informasi Vol. 26 No. 2 (2026): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v26i2.27081

Abstract

This study examines whether the transition from the rule-based PPAP provisioning regime to the judgment-based CKPN regime under the Indonesian Financial Accounting Standards for Private Entities (SAK EP) is accompanied by a change in the intensity of earnings management through discretionary loan loss provisions (DLLP) in rural banks (Bank Perekonomian Rakyat/BPR). The novelty of the study lies in using 2023–2025 as a transition window that combines the last two years of the PPAP regime and the first year of the CKPN regime in a single sample, allowing the link between the scope of accounting discretion and income smoothing to be observed among small, unlisted banks, a segment rarely examined in the bank earnings management literature. Panel data of 556 conventional BPRs (1,649 bank-year observations) in West Java, Central Java, and East Java are analysed using a two-stage estimation approach. The results show that non-performing loans are an important determinant of loan loss provisions, whereas pre-managed earnings are positively associated with DLLP, consistent with income smoothing. This association is weak under the PPAP regime but becomes markedly stronger in the first year of CKPN adoption, accompanied by a higher share of banks showing strong discretion, mostly in the form of over-provisioning. The findings enrich positive accounting theory by suggesting that the intensity of income smoothing is not constant but is associated with the scope of judgment permitted by accounting standards, and they offer implications for risk-based supervision by OJK and LPS during the early implementation of SAK EP.
BUILDING PERCEIVED VALUE THROUGH INTEGRATED BRANDING: DEVELOPMENT OF THE SPATIAL–SENSORY–CULTURAL BRANDING MODEL (SSCBM) FOR HERITAGE-ROOTED BEAUTY BRANDS Anya Arqia Anugrah; Sahat Hutajulu
Media Riset Akuntansi, Auditing & Informasi Vol. 26 No. 2 (2026): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v26i2.27159

Abstract

The beauty industry increasingly requires brands to compete beyond product efficacy through authenticity, experiential quality, and emotional engagement. However, many heritage-rooted beauty brands continue to rely on fragmented promotional and communication practices that limit the development of coherent consumer value perceptions. Existing research extensively examines sensory, spatial, and cultural branding independently, yet limited evidence explains their integrated influence on perceived value. This study develops and validates the Spatial-Sensory-Cultural Branding Model (SSCBM) using an exploratory qualitative design supported by Design Thinking and abductive reasoning. Data were collected from urban Indonesian Millennial and Generation Z consumers (22-35 years) through ten in-depth empathy interviews and fifteen controlled prototype evaluations, with recruitment in each phase continuing until thematic saturation was reached. Five branding conditions, placebo, spatial, sensory, cultural, and integrated SSCBM, were examined through controlled prototype simulations and in-depth consumer interviews. The findings indicate that integrated branding consistently produces stronger perceived value than isolated branding approaches. Participants perceived integrated experiences as more immersive, credible, memorable, and emotionally engaging. Results further suggest that consumers process branding dimensions sequentially: spatial cues attract attention, sensory cues enhance immersion, and cultural cues facilitate meaning construction and authenticity. The study contributes a value construction framework demonstrating how heritage rooted brands can create differentiated promotional value through coordinated experiential communication systems.
IMPLEMENTATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS IN GREEN ACCOUNTING THROUGH MSME INNOVATION CAPABILITY AS A MEDIATING VARIABLE Heni Risnawati; Bonnix Hedi Maulana; Sukma Wijayanti
Media Riset Akuntansi, Auditing & Informasi Vol. 26 No. 2 (2026): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v26i2.27451

Abstract

This study aims to examine the effect of Management Accounting Information Systems (MAIS) on Green Accounting adoption, with MSME innovation capability as a mediating variable. This quantitative study used data collected through questionnaires from 62 MSMEs in the food and beverage manufacturing sector in Kudus Regency, Indonesia, selected through purposive sampling. Data were analyzed using multiple regression analysis and the Sobel test with SPSS. The results indicate that MAIS has a significant positive effect on MSME innovation capability, supporting H1. However, MAIS does not have a significant direct effect on Green Accounting adoption, so H2 is not supported. MSME innovation capability has a significant positive effect on Green Accounting adoption, supporting H3. Furthermore, the Sobel test confirms that MSME innovation capability significantly mediates the relationship between MAIS and Green Accounting adoption, supporting H4. These findings highlight that MAIS contributes to Green Accounting adoption indirectly by strengthening MSME innovation capability. Therefore, enhancing the effectiveness of MAIS and developing innovation capability are important strategies for encouraging Green Accounting adoption among MSMEs.

Page 39 of 39 | Total Record : 388

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