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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 10 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2025): February" : 10 Documents clear
Empirical analysis of hotel strategic management accounting practices Puspita Sari, Melinda; Adi Wibowo, Wahyu
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.192

Abstract

Purpose – This paper investigates the adoption of Strategic Innovation Management Accounting (SIMA) and related organisational and environmental variables in hospitality. This study examines how organisational lifecycle, decentralisation, perceived environmental uncertainty, IS quality and moderation between historical performance and SIMA adoption.Design/methodology/approach – A quantitative research design was used with a survey data from hotel managers to determine the influence of strategic management accounting on decision-making processes. Structural equation modeling (SEM) was utilized to examine the direct and interaction effects of organizational structure, environmental factors, and IS quality on SIMA use.Findings – The results substantiate the positive impact of perceived environmental uncertainty, decentralization, IS quality and organizational life cycle stage on SIMA adoption. Additionally, the results indicate that the influence of previous financial performance on SIMA usage are moderated by usage context, with the relationships weaker in highly uncertain environments, decentralized organizations, mature firms, and organizations with high-quality IS information. These findings game ID directors a glimpse of SIMA as a significant player in each managing financial processes and improving decisions.Originality/value – This study builds on previous research in studying which environmental and organizational conditions moderate the relationship between financial performance and SIMA usage. Different from the prior studies that emphasize on general accounting practices, this study delivers empirical evidence on the strategic adaptation of use of management accounting tools by firms in response to environmental conditions and firm design.Research Implications – The study contributes to our understanding of hotel management by highlighting the role of SIMA in sustaining performance and impact under challenging circumstances. These findings can be utilized by policymakers and industry stakeholders in formulating frameworks for facilitating the adoption of strategic accounting practices in the hospitality industry. Future studies can analyze the contextual relevance of these insights for emerging markets like Indonesia given the regulatory and technological developments.
Impact of Auditor Independence, Professionalism, and Skepticism on Audit Quality Gunawan, Devina; Ayu Lestari, Mey
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.193

Abstract

Purpose – The objective of this study is to analyze the influence of auditor independence, professionalism, professional skepticism, audit tenure, and auditor competence on audit quality in Indonesia. This study is intended to provide documentation for factors that improve the reliability audits and credibility of financial reporting.Design/methodology/approach –  A quantitative method was used with the primary data in the form of structured questionnaires to auditors of Public Accounting Firms in Surabaya and other cities in Indonesia. Data were tested using structural equation modeling (SEM) to confirm hypotheses and evaluate the relationships found among the variables. Tests of reliability and validity were performed to ensure accuracy of measurement.Findings – This study found that auditor independence, professionalism, professional skepticism, and auditor competence positively and significantly affected audit quality, suggesting that ethical and technical excellence is essential to good audit practices. Conversely, audit tenure has a negative impact on audit quality, which supports the idea that tenure may impair the objectivity of auditors in an extended audit engagement. These results are consistent with regulatory arguments calling for rotation of audit firms and/or partners to bolster professional skepticism and independence.Originality/value – This study fills a gap in the existing literature by providing empirical evidence about the determinants affecting audit quality in the Indonesian setting. The outcomes support policymakers, regulatory agencies, and auditing professionals in reinforcing governance frameworks and audit standards. The study emphasizes the significant role that auditor expertise and ethical behavior plays in upholding the integrity of financial reporting.Research Implications – This study highlights the importance of continuing professional education, and taking action to ensure regulatory compliance, ultimately improving audit quality
Intellectual Capital and Bank Performance in GCC: A Comparison of Islamic and Conventional Banks Al Ahmed, Alshammy; Aloutaibi, Shidiqqu
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.197

Abstract

Purpose – Thus the motivation for this research is focused to investigate the econometric outcomes of human, social and organizational capital on the performance of the Gulf Cooperation Council (GCC) conventional and Islamic banks.Design/methodology/approach – Design/methodology/approach The study uses a panel data analysis of Islamic and conventional banks across the GCC region. To assess these elements, the model of Value-Added Intellectual Coefficient (VAIC) was used to measure the intellectual capital and the key indicators, return on assets (ROA) along with return on equity (ROE) have been used for financial performance.Findings – The results show that the impact of intellectual capital on performance is significant for both types of banks but to a different extent. In contrast to conventional banks, human capital and structural capital have a predominant effect on Islamic banks, indicating a greater reliance on knowledge-based resources and ethical banking principles by Islamic banks. In contrast, traditional banks show a more balanced share of each component of intellectual capital. The results further indicate the instrumental importance of intellectual capital for the financial stability and operational efficiency of above mentioned banking models.Originality/value – Comparing intellectual capital management in Islamic and conventional banks in the GCC, this study provides insights for managers, policymakers and investors to improve sustainable strategies..Research Implications – This study highlights the role of intellectual capital investment in improving financial performance in both Islamic and conventional banks. The study recommends policy makers to develop regulations to promote the growth of intellectual capital, especially in Islamic banking. Future research can explore external factors such as economic conditions and technology on this relationship and extend it to other regions.  
The Influence of Intellectual Capital on Corporate Financial Performance: Professional Empirical Evidence Aisyiah Hassany, Nur; Faizall Al Saud, Mohd
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.198

Abstract

Purpose – This study aims to investigate the influence of intellectual capital IC on corporate financial performance (CFP) of the financial services industry in Brunei. It explores what role human capital HC, structural capital SC, and relational capital RC play in delivering financial performanceDesign/methodology/approach – This research used Canonical Correlation Analysis CCA to help to analyze the relationships between components of IC HC, SC, RC and financial performance measures (ROA, ROE, EPS). The data of sample are sourced from financial reports and market performance record of the firms in Brunei.Findings – The outputs correlate compellingly to IC constituents with CFP, where HC confirms to be the major drive in the financial industry while RC displays a substantial involvement in the service sector. The results of canonical correlation confirmed that the first function explained a large amount of variance of financial performance in both sectors. Furthermore, the study emphasizes cross-sectional diversity across different sectors in terms of IC impact on financial outcomes.Originality/value – Contrasting previous research, this is an empirical study of Brunei's economy focusing on the sector-specific dimension of IC on financial performance. Furthermore, it promotes the application of CCA in IC related studies, providing a better perspective in the multivariate setting.Research Implications – The results highlight the need for firms in Brunei to improve their IC management strategies based on their respective industry. Using data from this study, policymakers and corporate leaders alike can enhance workforce development, promote relational networks and integrate structural capital investments to achieve consistent financial growth.
Corporate Social Responsibility Market Reaction and Accounting Conservatism with Investor Protection and Stock Liquidity Hu Zhangze, Van; Wang Y. L, Li
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.199

Abstract

Purpose – This study investigates the links between CSR, market response and accounting conservatism, focusing on the moderating influences of investor protection and stock liquidity. We hypothesise that active involvement in CSR initiatives tends to improve accounting conservatism and that this relationship is moderated by external governance mechanisms.Design/methodology/approach – This study uses multi-year panel data of listed companies and applies a two-stage least squares (2SLS) regression model. To ensure robustness, several CSR proxies are examined. These include environmental, social and governance (ESG) dimensions. To address endogeneity concerns, the study controls for both firm characteristics, industry-specific effects and aggregator macro conditions.Findings – The results show that CSR affects accounting conservatism positively, especially when in firms with effective investor protection and high stock liquidity. Companies with higher CSR engagement show less earnings management, a sign of increased accounting quality and governance. These results are stable across robustness checks as to alternative conservatism proxies and CSR components.Originality/value – While previous studies considered CSR and conservatism separately, this study takes investor protection and stock liquidity as moderator variables, thus showing a comprehensive view of the governance role of CSR. Moreover, it uses various CSR proxies and alternative conservatism measures, providing a much more detailed and reliable analysis.Research Implications – The research emphasises that CSR goes beyond social objectives. As a strategic tool, it is a means for companies to increase financial transparency and investor confidence. Policy makers should explore ways to further strengthen investor protection regimes to reap the governance benefits of CSR. And investors and regulators can use CSR disclosures to assess companies' financial prudence and risk management practices, thereby promoting more stable and trusted financial markets.  
Accounting Based Governance and Intellectual Capital on CSR Disclosure: A Legitimacy Theory Approach Ryani Kusumawati, Retno; Sulistiana, Indra
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.194

Abstract

Objective: This study examines the influence of corporate governance (CG), intellectual capital efficiency (ICE) and earnings quality (EQ) on the quality of CSR disclosure. It also examines the moderating effect of EQ in the relationship between CG and CSR disclosure in the mining industry.Methods: This study applies a quantitative method by conducting analysis over panel data of 140 mining sector companies listed on the Indonesia Stock Exchange from 2020 until 2024. The variables were quantified using documentation methods informed by financial reports and sustainability disclosures. The hypotheses were analyzed through MLR, incorporating interaction terms to study moderation effects.Results: It is found that CG, ICE, and EQ are positively and significantly associated with CSR disclosure. In addition, EQ behaves as a moderator in enhancing the impact of CG on CSR disclosure, which provides evidence that companies with high EQ have stronger governance-based CSR disclosure.Novelty: In contrast to prior studies that consider these variables separately, this research introduces earnings quality as a moderator to obtain a more holistic stance to understand the way governance and financial reporting quality interplay on sustainability disclosure practices in an emerging market.Research Implications: These findings yield valuable empirical information for regulators and company participants to strengthen the governance structure and financial transparency as ways to promote CSD disclosure as two complementary policies at work. This research also underlines the relevance of linking CSR policies with internal financial quality indicators.
Enhancing Perceived Employability through Digital, Analytical, and AI Oriented Skills in Accounting Perdana Putri, Adhevia; Dwianto, Agus
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.195

Abstract

Objective: Analyze the influence of accounting technical skills, digital technology skills, data analytics skills, and soft skills on perceived employability among accounting students in Indonesia, with artificial intelligence (AI) orientation readiness as a moderating variable.Methods: The present study employed a quantitative methodology, surveying 700 accounting students from state and private universities in Surakarta. A structured questionnaire was utilized to collect data, which was then analyzed HTMT to (PLS-SEM) to validate the proposed relationships and moderation effects.Results: The findings of the study indicated a significant relationship between all four skill categories i.e., accounting, technical skills, digital technology skills, data analytic skills, and soft skills and students' perceptions of employability. Secondly, the AI Orientation Readiness variable significantly moderates these relationships, particularly amplifying the impact of digital and analytical competencies.Novelty: This paper is an original contribution to the field of accounting education, with a focus on the incorporation of artificial intelligence (AI) readiness into the employability framework. This topic is particularly under-researched, especially in the context of developing economies. Furthermore, it addresses a significant research gap by establishing a link between future competencies and AI preparedness within the context of the lean 5th Industry.Research Implications: The findings of the study indicate that there is an urgent requirement for reform of accounting curricula, for the introduction of AI-related content, and for the development of cross-disciplinary skills. The report also provides policy recommendations, curriculum guidelines, and sample assignments to assist secondary schools and institutions of higher education in educating and supporting graduates in technology-led economies.
Digital Drivers of Carbon Disclosure Quality in the Era of Mandatory Reporting Rohaeni, Nani; Bratakusuma, Sumantri
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.226

Abstract

Objective: This paper explores the impact of computerized reporting forms on the quality of corporate reporting.Methods: The research employs a quantitative method, utilizing secondary data from 140 mining sector companies listed on the Indonesia Stock Exchange. The data was a statistical software program, in order to evaluate the impact of Green Corporate Governance (GCG) as a moderator. Multiple regression and moderation testing were employed in this analysis.Results: The findings indicate that these digital technologies, including Digital Carbon Reporting, Digital Audit Trail, Digital Assurance, Digital Transparency, and Digital Governance Integration, exert a favorable influence on the quality of disclosure. In addition, GGC moderated the association of the components of digital reporting with the level of disclosure, with the exception of the component of digital assurance, for which the role of moderation was statistically insignificant.Novelty: This study makes two novel contributions to the extant literature. Firstly, it is the first study to introduce digital accounting innovations into the existing body of literature on sustainability governance frameworks. This is a critical but under-researched area, particularly in the context of emerging markets. This "addresses the role of GCG as a strategic moderator enhancing the effectiveness of online financial and non-financial disclosure mechanisms." The research contributes to extant work on stakeholder accountability and digital assurance more generally in the wider ESG reporting space.Research Implications: This study provides empirical evidence regarding the relevance of integrating GCG into digital reporting formats, with respect to greater transparency, lower information asymmetry, and convergence of sustainable accounting standards for regulators, auditors, and corporate management.
Bridging FSAS and FASB: A Theoretical and Practical Clash of Accounting Standards Bratakusuma, Sumantri; Tajuroh Afiah, Efi
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.227

Abstract

Objective: The objective of this research is to contrast the practical and theoretical consequences of the implementation of an accounting standard between FSAS and FASB, with the emphasis on how the alignment of theory and professional judgment affects quality financial reporting.Methods: I used a theory-themed perspective and used the validated measures to investigate the influence of accounting standards on the quality of reporting by employing EFA and SPSS regression approaches.Results: The findings indicate two main points. First, both FSAS and FASB affect financial reporting quality. Second, FSAS is more contextually embedded with environmental regulatory and institutional forces in Indonesia. The theoretical fit and professional belief were identified as mediators in the standards to reporting relationship. Respondents who demonstrated a high degree of theoretical fit and exhibited above-average ethical judgment exhibited superior performance with regard to relevance, timeliness, and report completeness.Novelty: This study is pioneering in its integration of accounting theory, cross-standard (FSAS vs. FASB) comparison, and behavioral (judgment) dimensions within a unified framework. It offers a novel approach to understanding the impact of local context and theoretical adherence on accounting practice.Research Implications: The results have important implications both for the policy-makers and for the educators of accountants in relation to the necessity to embed in accounting education and accountancy setting, the ability to reason theoretically and make ethical judgments. The study provides practitioners with practical implications on how theoretical knowledge can increase the quality of compliance and reporting as well as to contribute to globally convergence not merely technical standardization.
Quantitative Evaluation of Cloud ERP Dialectics on Professional Collaboration and Organizational Performance Adi Nugroho, Cahyo; Bratakusuma, Sumantri
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.228

Abstract

Objective: Assess the impact of business and technology logic orientations, collaboration mechanisms, and innovation culture digital readiness on cloud ERP implementation and organizational performance.Methods: A quantitative PLS-SEM analysis was conducted on 216 managers from mid to large-sized companies.Results: Business logic orientation and collaborative mechanisms were found to positively contribute to cloud ERP success (CEIS), while technical logic orientation was found to have a negative impact. CEIS directly impacts firm performance positively. Furthermore, IC and DR significantly moderates the relationship between collaboration and CEIS, suggesting the importance of contextual readiness. R² and Q² values of 0.50 and 0.35, respectively, are considered good for explanatory and predictive qualities. The HTMT values provide strong evidence of convergent validity.Novelty: This study is distinctive because it integrates the logic of leadership, the practices of collaboration, and the culture of digital readiness from a dialectical perspective to explain the outcomes of ERP. It also recognizes and empirically substantiates the significant role of innovation culture/digital readiness, which has been scantily studied in the ERP context, in moderating change dynamics in digital transformation projects.Research Implications: To enhance ERP outcomes, practitioners should prioritize adaptive leadership, promote a collaborative, cross-functional culture, and train for digital readiness. Dependence on inflexible technical logic can be counterproductive in volatile settings. This article provides a diagnosis and a roadmap for achieving organizational agility and resilience in Cloud-ERP transformation.

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