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.
Articles
85 Documents
<![CDATA[Board Characteristics on ESG Performance: Evidence from Indonesia ]]>
<![CDATA[Jovita, Gabriella Alodia]]>;
<![CDATA[Se Tin, Se Tin]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/cn7v8a42
<![CDATA[The Environmental, Social, and Governance (ESG) framework has become a growing concern for companies worldwide, including those in emerging markets like Indonesia. Despite its recognized benefits, ESG implementation presents challenges and heavily depends on strategic roles of corporate boards. As ESG practices in Indonesia are still at the early stages, board-level decisions play a critical role in shaping sustainable business direction. Grounded in Resource Dependence Theory and Legitimacy Theory, this study aims to expand the literature on board characteristics by examining the influence of two key variables—composite board and board members’ overseas study background—on ESG performance. The research analyzes data from 23 Indonesian listed companies that consistently disclosed ESG-related information through the Refinitiv Database during the 2021-2023 period. Using multiple regression analysis, the findings reveal that both the presence and independent directors and overseas educational background of board members have a significant positive impact on ESG performance. These results provide valuable insights for companies and regulators in formulating governance strategies to enhance sustainability practices. ]]>
<![CDATA[Tax Avoidance and Corporate Risk: Does CSR Disclosure Make a Difference? ]]>
<![CDATA[Hargiasto, Hartito]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/0xbcee41
<![CDATA[Companies face various risks when carrying out their daily operational activities. One aspect that can increase this risk is the practice of tax avoidance. This study aims to evaluate the effect of tax avoidance on corporate risk, with corporate social responsibility (CSR) disclosure used as a moderating variable. This study focuses on coal mining companies listed on the Indonesian Stock Exchange from 2021 to 2023. Through the purposive sampling method, 36 observations were obtained as research samples. Data processing was carried out using linear regression to test the established hypotheses. The test results show that tax avoidance positively affects corporate risk, while CSR disclosure has been shown to weaken this relationship significantly. This finding is consistent with agency theory, which states that information asymmetry can encourage management to avoid taxes, and is in line with signaling theory, which emphasizes that CSR disclosure can minimize information asymmetry, thereby increasing investor confidence. Therefore, this study concludes that CSR disclosure can help reduce the risks arising from tax avoidance activities and be a reference for investors in making more appropriate investment decisions.]]>
<![CDATA[An Empirical Analysis of Determinants Influencing Whistleblowing Intention ]]>
<![CDATA[Angela, Stefany Myrna]]>;
<![CDATA[Noviyanti, Suzy]]>;
<![CDATA[Purnamasari, Gisilowati]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/tzcfdk04
<![CDATA[This study examines factors influencing the intention to whistleblowing among accounting students as prospective professional accountants. The analyzed factors include understanding professional accounting ethics, Machiavellian traits, and the perceived seriousness of fraud. The research employed a quantitative survey method, with a sample comprising undergraduate accounting students from the Faculty of Economics and Business at Satya Wacana Christian University from the 2021-2023 cohorts. Regression analysis results indicate that understanding professional accounting ethics positively influences whistleblowing intention, whereas Machiavellianism traits show no significant effect. Interestingly, the perceived seriousness of fraud negatively impacts whistleblowing intention, presumably due to fear of greater consequences if serious fraud is not reported. This study underscores the importance of robust professional ethics education and the establishment of a conducive and supportive organizational environment to encourage the courage to report misconduct within the accounting profession.]]>
<![CDATA[Green Tax Reform for SDG 13 ]]>
<![CDATA[Anugrah, Surya]]>;
<![CDATA[Sudiati, Rochma]]>;
<![CDATA[Puspa, Eka Septariana]]>;
<![CDATA[Suyono, Windy Permata]]>;
<![CDATA[Hermawan, Sabo]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/edn62g64
<![CDATA[Climate change poses a critical threat to global sustainability, requiring immediate and coordinated policy responses. As part of Sustainable Development Goal 13 (SDG 13), which urges urgent action to combat climate change and its impacts, fiscal instruments such as carbon taxes have emerged as vital tools. This study explores the role of green tax reform—particularly carbon taxation—in supporting the achievement of SDG 13. By analyzing the effectiveness of carbon tax policies in various developing countries, the study highlights how optimized tax systems can both reduce greenhouse gas emissions and generate sustainable public revenues. It also investigates the institutional and economic challenges that hinder effective implementation, especially in emerging economies. The findings suggest that transparent policy design, gradual implementation, and integration with broader environmental and fiscal strategies are key to maximizing the impact of green taxes. This research contributes to the discourse on environmental fiscal reform and offers recommendations for policymakers aiming to align tax systems with climate goals.]]>
<![CDATA[Analysis of The Quality of Business Ethics Strategy And Islamic Business Management Concept of Islamic Private Hospitals ]]>
<![CDATA[Frastuti, Melia]]>;
<![CDATA[Munthazor, Ahmad Widad]]>;
<![CDATA[Zahra, Putri Auliya]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/8rkwq107
<![CDATA[This study aims to identify the causes of the absence of a Sharia Supervisory Board (DPS) in Islamic hospitals in Pekanbaru city, as well as the presence of unprofessional experts and employees, ineffective hospital staff coordination and inadequate future performance planning. This study used a combined method of quantitative and qualitative data utilizing the Analytic Network Process (ANP) approach. ANP is an analysis method used to make decisions in complex situations, especially when there are interdependencies between various factors. The study found four findings: (1) Future hospital performance planning is fulfilled, (2) Experts and employees are selected professionally with the highest score of 27%. (3) Effective staff coordination score is 26%, (4) forming a Sharia Supervisory Board (SSB) has the lowest score of 20%. This study found that, out of seven Islamic hospitals, only one has a disaster preparedness system (DPS). The director, as the highest-ranking leader, gave the lowest possible score when answering the question about the problems faced by hospitals without a DPS, with a score of 0.099, while experts and regulators gave a score of 0.250. In accordance with DSN MUI No. 107/DSN-MUI/X/2016 concerning Guidelines for Organizing Hospitals Based on Sharia Principles, a sharia hospital must have a DPS to obtain certification. The implementation of DPS is crucial for supervising and resolving problems within hospitals and with stakeholders.]]>
