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Jurnal Akuntansi Indonesia
Published by Universitas Islam Sultan Agung
ISSN : : 02166747     EISSN : 26559552     DOI : http://dx.doi.org/10.30659/jai
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.
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Articles 172 Documents
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The Dark Triad Personality and Ethical Financial Reporting Choices Mareta, Alvionia Filda Sari; Rohmawati, Lilik; Hatomono, Axel Puri
Jurnal Akuntansi Indonesia Vol 14, No 2 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.2.188 - 203

Abstract

This study investigates the influence of Dark Triad personality traits on ethical financial reporting choices. The Dark Triad dimensions examined include narcissism, Machiavellianism, and psychopathy. The research population comprises students enrolled in Accountant Profession Education programs in Indonesia. Data were collected using a purposive sampling method, resulting in 137 valid responses from Diponegoro University, Stikubank University, and Gadjah Mada University. Multiple regression analysis was employed to test the proposed hypotheses. The results indicate that narcissism, Machiavellianism, and psychopathy each have a significant negative effect on ethical financial reporting choices. These findings suggest that individuals exhibiting higher levels of Dark Triad traits are more likely to engage in unethical financial reporting behavior. This study extends the behavioral accounting literature by providing empirical evidence on the role of personality traits in ethical decision-making among future accounting professionals. The results offer practical implications for accounting education institutions, emphasizing the importance of integrating ethical training and personality-based awareness into professional accounting education to enhance ethical judgment and reporting practices.Keywords: The dark triad personality, narcississm, machiavellianism, psychopathy, ethicall financial reporting choice
ESG Disclosure on Stock Prices: The Moderating Role of Profitability in Manufacturing Companies Afifah, Hidayasya Nur; Listyani, Theresia Tyas
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.1 - 15

Abstract

AbstractThis study is motivated by the underperformance of ESG indices relative to the Composite Stock Price Index (IHSG) in 2024, indicating that sustainability practices are not optimally valued in Indonesia’s short-term, retail-dominated capital market. Consequently, this research aims to analyze the effect of specific Environmental, Social, and Governance (ESG) disclosure dimensions on stock prices and examine the role of profitability as a moderator within the context of Indonesian-listed manufacturing entities. Adopting a quantitative causal associative approach, the study utilizes archival data extracted from 16 manufacturers’ annual and sustainability disclosure spanning 2022 through 2024. Through purposive sampling, 48 firm-year observations were obtained and examined through panel regression techniques via EViews 10. Result reveal that stock prices respond significantly only to governance disclosure practices, whereas environmental and social disclosure alongside profitability moderation, exhibit negligible market impact. These findings contribute to Stakeholder Theory by resolving prior inconsistencies through dimensional analysis, highlighting that the Indonesian market prioritizes immediate governance accountability over long-term sustainability. This study fills a critical gap regarding the limits of profitability moderation, offering essential implications for regulators and investors in emerging economies. Keywords: ESG Disclosure, Stock Price, Profitability, Stakeholder Theory, Manufacturing Sector

Page 18 of 18 | Total Record : 172

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