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Advances in Accounting Innovation
Published by PT Inovasi Analisis Data
ISSN : 30633834     EISSN : 30634792     DOI : https://doi.org/10.69725
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Advances in Accounting Innovation (AAI) is a leading academic journal in Indonesia committed to advancing the field of accounting through the dissemination of cutting-edge research and innovative practices. Published twice a year, AAI serves as an important platform for academics, practitioners, and policy makers to explore contemporary issues and trends in accounting innovation. The journal aims to enhance the focus on the application of accounting theories, methodologies, and technologies, encouraging meaningful contributions to academia and professional practice. AAI continuously strives to develop research and processes to submit gradually achieve indexing in reputable databases such as; ISSN portal, Scholar, Zenodo, OpenAIRE, Copernicus, Garuda, Sinta, DOAJ, EBSCOhost, ErihPlus, WOS, Scopus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2024): August" : 5 Documents clear
The Impact of Technology Readiness, Usefulness, and Ease of Use on AI-Based Accounting Software Adoption Dwianto, Agus; Nur Rahman, Arif; Itsnaini Ulynnuha, Ovi; Anam, Khoirul; Mohammed Sultan Saif, Gehad
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.87

Abstract

Objective: This study aims to examine the impact of technology readiness, perceived usefulness, and perceived ease of use on the adoption of AI-based accounting software among undergraduate accounting students in Indonesia.Methods: This study utilized quantitative research methodology and associative design to survey 359 accounting students from the Faculty of Business and Economics at several universities in Indonesia. A total of 247 participants were selected through purposive sampling. SEM-PLS was used to evaluate the data, which was collected through an online questionnaire and SmartPLS 3.0 software.Findings: The results indicate that technology readiness did not significantly influence technology adoption. However, perceived usefulness and perceived ease of use had strong positive effects. Specifically, perceived usefulness and perceived ease of use significantly predicted technology adoption, emphasizing the importance of these factors in students' willingness to adopt AI-based accounting software.Novelty: This study contributes to the literature by providing empirical evidence on the determinants of AI technology adoption in the context of accounting education, particularly in a developing country setting.Theory and Policy Implications: The results indicate that perceived benefits and simplicity of use are important factors in technology adoption, supporting the Diffusion of Innovation Theory and the Theory of Planned Behavior. Educational institutions should prioritize improving the perceived utility and user-friendliness of AI technologies by implementing tailored training programs and intuitive interfaces. This will promote greater acceptance and utilization of these technologies among students.
Effectiveness of Digitalization and ESG Integration in Increasing the Relevance Value of Accounting Information Ayu Lestari, Mey; Pratiwi, Nindya
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.88

Abstract

Objective: The present research assesses the effects of digitalization and Environmental, Social, and Governance (ESG) practices on the applicability of accounting data, particularly Earnings Per Share (EPS) and Book Value Per Share (BVPS), in publicly traded companies in Indonesia.Methods: Using multiple regression analysis, the study tests the effects of ESG and digitalization on EPS and BVPS. Data is collected from Indonesian companies listed on the IDX for 2019-2023.Findings: The results indicate that while digitalization has a significant positive relationship with stock prices, ESG practices do not significantly enhance the relevance value of EPS and BVPS. ESG integration is found to weaken the relationship between accounting information and investor assessments. Additionally, the combined effect of digitalization and ESG on EPS and BVPS shows a negative correlation, suggesting that the current implementation of these practices does not effectively enhance the value relevance of accounting information.Novelty: This study provides new insights into the interaction between digitalization and ESG integration within the context of Indonesian companies. It highlights the challenges and inefficiencies in the implementation of these practices, offering a nuanced understanding of their impact on the value relevance of accounting information.Theory and Policy Implications: The results indicate that the current practices of ESG (Environmental, Social, and Governance) and digitalization may not be effectively improving the importance of accounting information. This emphasizes the necessity for consistent reporting and better execution
The Short Term Earnings Management Ethic and Its Effect on Accounting Education and Corporate Perceptions Arifah, Siti; Rizki Nugraha, Aditya
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.89

Abstract

Objective: This study explores how students and company managers view earnings management strategies, with a particular emphasis on the moral and ethical aspects. It also looks at how these views differ according to gender. Enhancing knowledge of ethical behavior in financial reporting is the goal, and it will also guide future investigations and legislative actions.Methods: A structured questionnaire consisting of twenty items with ratings on a five-point Likert scale was used in a descriptive research design. There were 700 participants in the sample, 150 of whom were business managers and the remaining 550 were students from Indonesian universities. To evaluate variations based on group and gender, distribution of frequencies, means, and ANOVA were used to examine the data.Findings: Findings show that opinions of earnings management techniques varied significantly between the sexes, with men typically viewing aggressive tactics with less leniency. The study revealed that activities having more financial consequences, such as postponing costs or adjusting reserves, are subject to more scrutiny. Relationships between gender and behavior are consistent with contemporary empirical data and theoretical models such as the Concept of Planned Behavior.Novelty: This research adds to the current conversation about the ethics of finance and the effectiveness of regulatory regimes by offering fresh perspectives on the ways in which gender and certain earnings management techniques affect moral reasoning.Theory and Policy Implications: The results emphasize the necessity of customized ethical education and policy modifications to tackle gender disparities in perspectives. Future studies on the relationship between gender, organizational culture, and financial ethics should be conducted in order to provide more useful ethical guidelines and procedures for financial reporting.
Does Earning Per Share Contribute to the Effect of ESG Score on Share Price of Mining Sector Companies? Setyaningsih, Wulan; Surya Wibowo, Riyan
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.90

Abstract

Objective: With an emphasis on the moderating effect of earnings per share (EPS) in the mining industry, this study examines the relationship between stock prices and social, governance, and environmental disclosures.Methods: A quantitative examination was carried out with 140 mining companies' data. Information was gathered from MarketWatch, IDX (Indonesia Stock Exchange), and business sustainability reports using documentation methodologies and selective sampling.Findings: The data demonstrates a noteworthy and favorable influence of ESG scores on company prices, with EPS further amplifying this effect. Companies that have high Environmental, Social, and Governance (ESG) ratings experience a rise in their stock prices, particularly when their financial performance is robust. Nevertheless, an unforeseen inverse relationship between earnings per share (EPS) and stock prices within the mining industry indicates that the market is doubtful of the validity of high EPS in specific circumstances.Novelty: This study provides a more profound comprehension of the relationship between financial measures and ESG aspects in influencing stock prices, uncovering the intricate dynamics between financial well-being and sustainable practices.Theory and Policy Implications: The findings underscore the significance of integrating efficient ESG initiatives with robust financial performance in order to enhance stock prices. Policymakers should prioritize the promotion of transparency in reporting environmental, social, and governance (ESG) factors, as well as the incorporation of financial indicators into regulatory frameworks. These measures will help facilitate and encourage sustainable business practices.
Sustainable Development Disclosure in ESG Reports and Gender Diversity on the Audit Committee Alina, Aisyah; Durriya, Azalia
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.91

Abstract

Objective: The aim of this research is to examine the impact of gender diversity in audit committees on the quality of Environmental, Social, and Governance (ESG) disclosures made by companies listed on the Indonesian Stock Exchange between 2018 and 2023.Methods: Financial databases and annual reports of 673 companies served as data sources. ESG disclosures were assessed based on Information ratings for Completeness, Relevance, and Accessibility, which measure the quality of disclosures. The Blau index and proportion of female members in the audit committee are used to measure gender diversity. To address endogeneity issues, a three-stage least squares methodology was used.Findings: The study reveals that having a greater representation of different genders in audit committees greatly improves the thoroughness and pertinence of ESG disclosures. However, it does not have a significant effect on their ease of access. Furthermore, the level of activity of the audit committee has a favorable effect on the association between gender diversity with the level of ESG disclosures. This suggests that audit committees with a diverse composition and lower levels of busyness are more successful in improving ESG reporting.Novelty: This study offers fresh perspectives on how gender diversity might enhance the accuracy and completeness of ESG disclosures. It also emphasizes the role of audit committee workload in shaping this relationship, providing a deeper comprehension of the elements that impact ESG reporting.Theory and Policy Implications: The conclusions are based on the principles of Representation Theory, which propose that including a variety of views enhances the quality of decision-making and supervision. The findings suggest that enhancing gender diversity in audit committees can enhance the quality of ESG reporting. It is recommended that policymakers and organizations improve the representation of different genders in audit committees and effectively handle the workload of these committees in order to maximize the quality of environmental, social, and governance (ESG) disclosures.

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