Indonesian Journal of Accounting and Governance
The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, practitioners, and policymakers to share insights and explore the intersection of these critical fields. The journal is accredited SINTA 4. Focus Areas: Finance: Covers topics such as corporate finance, capital markets, investment analysis, financial management, and emerging financial technologies. Accounting: Includes research on financial and managerial accounting practices, taxation, and accounting information systems. Auditing: Explores external and internal auditing, assurance services, audit quality, and the role of auditing in improving transparency and trust. Taxation: Special focus is given to taxation, addressing issues such as tax policy, corporate tax strategies, tax compliance, and the impact of international tax reforms. IJAG encourages research on how taxation affects business decision-making, the relationship between tax policies and governance, and the role of taxation in economic development, especially in Southeast Asia and other developing economies. Accountability: Focuses on how organizations ensure accountability to stakeholders like shareholders, customers, and the public through ethical practices and transparency. Sustainability: Emphasizes corporate sustainability reporting, environmental and social governance (ESG), and how these practices affect financial performance and long-term success. Risk Management: Studies the identification, assessment, and management of operational, financial, and reputational risks in business. Governance: Analyzes corporate governance structures, the role of boards, shareholder rights, and the link between governance and performance.
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<![CDATA[Influence of CSR Transparency and Sustainable Growth on Corporate Economic Performance ]]>
<![CDATA[Machdar, Nera Marinda]]>;
<![CDATA[Oktris, Lin]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/edxb1w37
<![CDATA[This study aims to analyze the effect of corporate social responsibility (CSR) disclosure and sustainable growth on corporate financial and economic performance. The research population comprises all manufacturing firms listed on the Indonesia Stock Exchange over the period 2012–2017. The sample is selected using a purposive sampling method, involving 102 firms, resulting in a total of 612 firm-year observations. This research utilizes secondary data obtained from the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Multiple regression analysis with panel data is employed to test the developed hypotheses. The findings are as follows: (a) CSR disclosure does not affect economic performance; (b) sustainable growth does not affect economic performance; (c) CSR disclosure negatively affects financial performance; and (d) sustainable growth positively affects financial performance. This study provides new insights by specifically focusing on the manufacturing sector within the Indonesian context. Unlike previous studies that generalized findings across various sectors, this research delves into sector-specific impacts, offering more tailored insights for policymakers and corporate managers in the manufacturing industry. Additionally, the study highlights the differential impacts of CSR and sustainable growth on economic and financial performance, underscoring the complexity and multifaceted nature of these variables.]]>
<![CDATA[Determinasi Debt to Equity Ratio, Quick Ratio, dan Inventory Turnover terhadap Risiko Financial Distress ]]>
<![CDATA[Diaraprilliana]]>;
<![CDATA[Yusuf, Muhammad]]>;
<![CDATA[Gurendrawati, Etty]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/6wq6zr53
<![CDATA[The main focus of this study is to analyze the impact of Debt to Equity Ratio (DER), Quick Ratio (QR), and Inventory Turnover (ITO) on financial distress in manufacturing companies in the LQ45 index in the period 2020-2023. Financial distress refers to the company's difficulty in meeting its financial obligations. This study uses the financial statements of companies in the LQ45 index for the period under study. Multiple linear regression analysis is applied to test the relationship between DER, QR, and ITO with financial distress. This study found that DER has a negative effect on financial distress, so companies with higher debt ratios tend to be better able to avoid financial distress. Conversely, QR has a positive effect on financial distress, which means that companies with greater liquidity are at greater risk of facing financial distress. Meanwhile, ITO has no significant effect on financial distress]]>
<![CDATA[Do Firm Characteristics Influence Integrated Reporting? ]]>
<![CDATA[Kusumawardani , Natasha Theodora]]>;
<![CDATA[Ulupui, IGK Agung]]>;
<![CDATA[Handarini , Dwi Handarini]]>;
<![CDATA[Sholikah, Badingatus]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/gy6w8591
<![CDATA[The objective of this study is to examine the influence of the stakeholder pressure, the firm size, and the frequency of audit committee meetings on integrated reporting, all of which serve as the independent variables in this study. In addition, the integrated reporting is used as the dependent variable. The study focuses on the manufacturing industry listed on the Indonesia Stock Exchange during the period of 2017-2019 with 309 samples of data which were selected by using the purposive sampling technique. The results of the multiple linear regression test suggest that the stakeholder pressure and the firm size have a positive influence on integrated reporting, while the frequency of audit committee meetings has no influence on integrated reporting. This indicates that the stakeholders have a major role in the implementation of integrated reporting in companies, and large companies which are categorized based on their total assets can implement better integrated reporting practices. However, the discussion of integrated reporting implementation has not become a priority in the audit committee meetings.]]>
<![CDATA[Preventing Financial Statement Fraud in State-Owned Entreprises: The Strategic Role of the Audit Committee in Moderating Financial Pressure and Corporate Governance ]]>
<![CDATA[Pratiwi, Ajeng]]>;
<![CDATA[Nugroho, Lucky]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/dv5nqv89
<![CDATA[The financial statement fraud case in Indonesian State-Owned Enterprises (SOEs) raises concerns related to transparency and accountability of corporate governance. This phenomenon indicates a gap between strict regulations and weak supervision implementation. Previous studies have shown inconsistent results related to factors affecting financial statement fraud, so further studies are needed. This study analyzes the influence of return on assets (ROA), independent commissioners, and company size on financial statement fraud, and it evaluates the audit committee's role as a moderation variable. Using panel data regression and Moderated Regression Analysis (MRA), this study processed data from 29 state-owned companies listed on the IDX for 2018–2023. The study results showed that ROA and Company Size positively affected financial statement fraud, while Independent Commissioners had a negative effect. The Audit Committee has been proven to weaken the negative impact of ROA and Company Size and strengthen the influence of Independent Commissioners in reducing fraud. This study expands the application of Agency Theory in the context of SOEs. It emphasizes the importance of strengthening supervision through the Audit Committee and Independent Commissioners to prevent the manipulation of financial statements.]]>
<![CDATA[Analyzing Ethical Practices and Sustainability in Indonesian Real Estate: A Comprehensive Business Study ]]>
<![CDATA[Setiono, Bambang]]>;
<![CDATA[Handayani, Sri]]>;
<![CDATA[Biantara, Dheny]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/jzvk2358
<![CDATA[This study examines the performance of companies in business ethics and sustainability management within Indonesia's real estate industry using the Accounting for Business Ethics and Sustainability (A4BES) framework. Ethical and sustainability leadership is categorized into conventional, follower, transitional, and modern groups based on A4BES scores and stakeholder interest harmonization. Findings reveal no companies classified as followers or modern. On average, companies achieve 16.94% of the maximum A4BES score, or 25.75 out of 152 points. CTRA and DILD are the frontrunners, both scoring 67 (44.08%). DILD demonstrates superior leadership with better stakeholder harmonization: 43.28% for employee interests, 7.46% for customer interests, 13.43% for community interests, and 35.82% for environmental interests. This study provides insights into ethical and sustainability leadership and introduces an outcome-based approach for evaluating firm performance, encouraging the integration of ethical and sustainability decisions into strategic and operational practices.]]>
