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Journal of Multiperspectives on Accounting Literature
Published by Universitas Muhammadiyah Malang
ISSN : 30217253     EISSN : 30217261     DOI : https://doi.org/10.22219/jameela
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JAMEELA – Journal of Multiperspectives on Accounting Literature is a peer-reviewed journal which aims to bring its readers the comprehensive descriptions, best analysis and discussion in the developing field of accounting literature. Topics covered include: Aspects of accounting literature in private and public organisations, digital business, knowledge management, intellectual capital, accounting and management information system, philosophical and methodological approaches to accounting research, new and emerging agendas for accounting research and reflective accounts of professional practice.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 35 Documents
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Corporate governance and tax avoidance in emerging markets: does political connection matter? Bani Alkausar; Prinintha Nanda Soemarsono; Annisa Wulandari; Nitami Galih Pangesti; Ajeng Rachma Pertiwi; Azrul Abdullah
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44835

Abstract

Purpose – This study examines the role of a Corporate Governance on corporate tax avoidance and whether political connection moderates this relationship in Indonesian listed firms. Methodology/approach - This study employs panel data regression with pooled Ordinary Least Squares (OLS) based on Common Effect Model (CEM). It is based on a sample of 323 firms listed on the Indonesia Stock Exchange in 2015–2022, yielding 2,584 firm-year observations. Findings – The findings show that stronger corporate governance is associated with lower corporate tax avoidance. However, its influence is more evident in firms' tax payment behaviour than in tax deferral practices. Political connection does not alter the role of corporate governance in shaping corporate tax avoidance. Practical implications - This study imply regulators could strengthen governance supervision and tax compliance, whereas companies should improve their governance quality to lessen opportunistic taxation conduct and reputation loss. Novelty – This study provides new evidence on the role of political connection in the governance and tax avoidance relationship within the institutional context of Indonesia.
ESG, financial distress, firm age, and tax avoidance: evidence from Indonesia and Malaysia Rahmawati Hanny Yustrianthe; Kumala Jati Eka
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44938

Abstract

Purpose - This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure, financial distress, and firm age on corporate tax avoidance in Indonesia and Malaysia. Design/methodology/approach - Using an unbalanced panel dataset of 435 firm-year observations from publicly listed companies in Indonesia and Malaysia over 2022–2024 period, selected using purposive sampling, and estimates the model using a fixed effects regression with robust standard errors. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), where lower CETR values indicates a higher level of tax avoidance. Findings - In Indonesia, governance disclosure is associated with higher levels of tax avoidance, while financial distress is associated with lower levels of tax avoidance.. Environmental and social disclosures, as well as firm age do not demonstrate meaningful effects on tax avoidance. In Malaysia, ESG disclosures do not appear to influence tax avoidance. However, financial distress is encourages higher levels of tax avoidance, whereas older firms are less likely to engage in lower levels of tax avoidance. Practical implications - The findings underscore the importance of how institutional and market settings shape the impact of governance and firm attributes on tax strategies, providing key insights for regulators seeking to align corporate sustainability disclosures with fair fiscal contributions in emerging Southeast Asian economies. Originality/value - This study providing empirical comparative evidence on the distinct mechanisms through which corporate characteristics and sustainability disclosures affect tax avoidance across two neighboring emerging markets.
The role of sustainability committee and sustainability report quality in carbon emission disclosure Budianto; Doddy Setiawan; Wahyu Widarjo; Taufiq Arifin
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44941

Abstract

Purpose - This study aims to analyze the role of sustainability committees and the quality of sustainability reports on carbon emission disclosure in energy and mining companies in Indonesia. Methodology/approach - This research is a quantitative study using panel data. Model estimation uses the OLS method. The sample consists of energy and mining companies listed on the Indonesia Stock Exchange (IDX). Data were collected from annual and sustainability reports for the period 2020-2023. Findings - The empirical results indicate that both sustainability committees and sustainability report quality have a positive and significant influence on carbon emission disclosure. The presence of a sustainability committee enhances corporate commitment to environmental transparency, leading to more extensive carbon emission disclosure. Furthermore, sustainability reports that are subject to independent external assurance exhibit higher levels of carbon emission disclosure, suggesting that report quality contributes to improved environmental reporting practices. Thoeretical/Practical/Social implications - The findings support legitimacy and stakeholder theories by highlighting the role of sustainability governance in enhancing environmental accountability. Policymakers are encouraged to require sustainability committees and promote independent external assurance practices to improve the credibility, quality, and transparency of corporate sustainability disclosures. Originality/value - This study provides novel evidence that sustainability report quality, proxied by independent external assurance, positively influences carbon emission disclosure. The robustness test using Tobit regression further confirms the consistency of the findings across alternative model specifications.
Accounting information communication in the digital age: A systematic literature review of current trends Rika Henda Safitri; Emylia Yuniarti; Sindy Elisia Husna; Zakia Ramadhani
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44667

Abstract

Purpose - The processes of creating, processing, and disseminating accounting data to stakeholders have changed as a result of digital transformation. The purpose of this study is to identify the most popular styles of presenting accounting information in the digital age. Design/methodology/approach - This Systematic Literature Review (SLR), conducted in accordance with the PRISMA guidelines, analyzes publications from 2021 to 2025. Of the 309 articles identified through the Scopus, Web of Science, and Google Scholar databases, 10 credible and relevant articles were selected for the research topic: “accounting information communication in the digital age.” Findings - The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries. Practical implications - A recommendation for future research aimed at gaining a more contextual and comprehensive understanding is to use a mixed-methods approach. Originality/value - The uniqueness of this study lies in its inclusion of an analysis aimed at developing an integrative model of digital transformation in the field of accounting that identifies governance readiness and institutional trust.
When estimates become ‘loss’: a critical accounting perspective on valuation disputes in public sector decisions Nyimas Wardatul Afiqoh; Dedi Susanto; Desmar Dam; Tri Basuki Kurniawan; Deshinta Arrova Dewi
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44770

Abstract

Purpose – This paper investigates the interpretations of differences in public sector accounting valuations in terms of loss of state. Methodology/approach – Using the qualitative method, the researcher studies the narrative literature of accounting and valuation theory and the related governance practices. Findings – The study helps to identify the conceptual boundaries of accounting and valuation theory, and perhaps the loss of state should not be considered a valuation difference. The loss of state should not be considered a difference in valuation. Furthermore, the study identifies the loss of state as a shift from a process-based accountability system to an outcome-based accountability system in which process-based accountability is shifted to the importance of differences relating to the outcome of a process. Theoretical/Practical/Social implications – This study attempts to contribute to the field of accounting theory by showing the importance of new policymaking and process-based evaluation frameworks for value creation, as well as professional and practical reasoning as opposed to measurable, singular and objective valuation. Originality/value – This study attempts to develop a new framework derived from multiperspective integration of critical valuation and accounting system thinking, and uses its legacy and governance practices to defend situational interpretations of valuation contradictions.

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