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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Corporate Social Responsibility: Slack Resources and Board Gender Diversity Purwanto, Eko; Rahmawati, Neng Euis
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11469

Abstract

Purpose – This study aims to analyze the influence of slack resources and board gender on the quality of CSR disclosure. Design/methodology/approach – This research employs a quantitative approach with a descriptive design. The data used consists of annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange and the official websites of respective banking companies from 2019-2023. The sampling technique employed is purposive sampling, resulting in 65 samples from 13 banking companies. Data analysis techniques in this study include descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, as well as correlation coefficient and determination coefficient tests. The hypotheses are tested using individual parameter significance tests (ttest) and simultaneous significance tests (F-test). Findings – Based on the analysis results, slack resources have an influence on CSR, the gender of the board commissioners does not affect CSR, the gender of the board directors has an influence on CSR, and both factors simultaneously have a significant impact on CSR in banking companies listed on the IDX during the period of 2019-2023. Research limitations/implications –The research population is limited to the banking sector only. Keywords: Board Gender, Corporate Social Responsibility, Slack Resources
Implementation of GRI and SDGs Achievements in MSMEs Sustainability Report Noah Archer, Roy; Mardiana, Mardiana
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11478

Abstract

Purpose – This study aims to analyze how the implementation of the Global Reporting Initiative (GRI) and the achievement of Sustainable Development Goals (SDGs) by Micro, Small, and Medium Enterprises (MSMEs) affects their sustainability reporting, as well as to understand the factors underlying the success or challenges in applying these sustainability principles to MSMEs. Design/methodology/approach – This study uses a qualitative approach with a case study method. Data were collected through semi-structured interviews with owners or managers of MSMEs in Indonesia. A total of 12 MSMEs from various sectors on the island of Java were selected as research samples. Data analysis was conducted using a scoring method to identify and interpret the GRI and SDGs practices implemented by MSMEs Findings – The study results indicate that the level of GRI disclosure and SDGs implementation in MSMEs in Indonesia varies. Most MSMEs have an understanding of the importance of sustainability, but their implementation is still limited to basic aspects such as energy efficiency and waste management. The main challenges faced by MSMEs are limited resources, lack of understanding of reporting standards, and cost pressures. Research limitations/implications – This research has an impact on the development of theories regarding the implementation of GRI and the achievement of SDGs in the context of MSMEs. This study has limitations in the relatively small sample size and focus on MSMEs in Java, so the results may not be generalizable to all MSMEs in Indonesia. Future research can involve larger and more diverse samples Keywords: GRI, Sustainability Report, SDGs, MSMEs
Audit Report Lag: An Empirical Investigation of the Effects of Audit Tenure, Solvency, and Firm Size Sari, Wilda; Jaurino, Jaurino; Khasanah, Dini Afriani; Setiawan, Aris
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11500

Abstract

Purpose – Financial reviews are the ultimate end result of the accounting process, serving as a device to speak about financial activities that aid the sustainability of a company. Audit record lag is an essential indicator in assessing the effectiveness and transparency of a company's economic reporting process. This learns about targets to check out and empirically take a look at the impact of audit tenure, solvency, and company measurement on audit report lag. Design/methodology/approach – The lookup makes use of a quantitative method, with statistics from the Indonesia Stock Exchange. The populace in this learn about is manufacturing corporations in the Property Real Estate sub-sector. A pattern of 60 businesses used to be received with a statement length of 5 years, ensuing in a whole of 300 samples. The records have analyzed the usage of Eviews-13 software. Findings – The effects exhibit that audit tenure negatively impacts audit record lag, whilst solvency and association measurement have a high-quality impact on audit file lag. Research limitations/implications –This study is limited by the observation year and the data obtained, as the data was sourced solely from external sources. Keywords: Audit Report Lag, Audit Tenure, Firm Size, Solvency
Investigation of Audit Committee Roles Towards Indonesian Hotel Companies’ Sustainability Agung, Chris Petra; Inawati, Wahdan Arum
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11540

Abstract

Purpose – This study examines the relationship between 1) audit committee and sustainability report (SR) disclosure, 2) SR disclosure and profitability, and 3) audit committee and profitability in hotel companies listed in the hotel, resort, and cruise industry classification of the Indonesia Stock Exchange during 2021-2023 period. Design/methodology/approach – This research is quantitative, and data will be collected from the financial reports and SR of each sample company during the observation year. The data will then be processed, and hypothesis testing will be carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS Version 3 software. Findings – The audit committee positively and significantly affects SR disclosure but does not affect profitability. Profitability is also not affected by SR disclosure. This finding fills the research gap, namely the interaction among the audit committee, SR disclosure and profitability, especially in the context of Indonesian hotel companies. Research limitations/implications – This research involves a fairly limited number of samples and years of observation; however, the results encourage hotel company management to discuss sustainability issues more comprehensively during audit committee meetings so that the depth and breadth of SR disclosure may increase. Keywords: Audit Committee, Profitability, Sustainability Disclosure
Insights on Earnings Management: Findings from Indonesian Companies Study Sambora, Giovanna; Siahaan, Magda
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11567

Abstract

Purpose – The purpose of this study was to empirically prove several factors that affect earnings management. In this study, there are several independent variables: managerial ownership, leverage, profitability, rationalization, ineffective monitoring, and audit committee. Design/methodology/approach – Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 are used in this study. The purposive sampling technique was implemented, and 52 companies that satisfied the criteria were included, resulting in 156 data points. Multiple regression data analysis approaches were used throughout the study. Findings – This study demonstrates how leverage, profitability, and rationalization variables affect earnings management. Meanwhile, managerial ownership, poor monitoring, and audit committee factors had little effect on earnings management. Research limitations/implications –This study implies that companies need to pay attention to factors that influence earnings management, such as profitability and leverage, as well as increase transparency and accountability to maintain the integrity of financial reports and build market trust. Keywords: Audit Committee, Earnings Management, Ineffective Monitoring, Managerial Ownership, Rationalization
Sustainability Reporting and Good Corporate Governance: The Key to Financial Performance in Indonesia’s Mining Sector 2021–2023 Putri, Ila Fadila; Razak, Linda Arisanty; Ismawati, Ismawati
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11622

Abstract

Purpose – To determine the effect of sustainability reports and good corporate governance on financial performance. Design/Methodology/Approach – This study uses a causal associative quantitative approach, using panel data regression analysis and Eviews 12 data analysis tools. This study uses a sample of 20 companies determined based on the purposive sampling method, namely the selection of samples with certain criteria. Findings – The results of this study show that sustainability reports do not have a significant effect on financial performance. Good corporate governance with audit committee indicators does not have a significant effect on financial performance, and independent board of commissioners indicators have a significant positive effect on financial performance. Research Limitations/Implications – The limitation in this study is the lack of indicators used in measuring good corporate governance. Researchers can then develop and research other determinants that are likely to affect financial performance. Keywords: Financial Performance, Good Corporate Governance, Mining Companies, Sustainability Report
Environmental, Social, And Governance Disclosure on Firm Value: The Moderating Role of Profitability Lina, Lina; Rinaldy, Nigel William
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11629

Abstract

Purpose – This study aims to empirically prove the positive influence of environmental, social, and governance disclosure on firm value in companies listed on the Indonesia Stock Exchange. In addition, this study also wants to empirically prove whether profitability can strengthen the influence of environmental, social, and governance disclosure on firm value. Design/Methodology/Approach – Using environmental, social, and governance disclosure data provided by the Bumi Global Karbon Foundation, this study uses 213 data points from 2018 to 2021. Hypothesis testing uses multiple linear regression and moderated linear regression. Findings – The results of the study indicate that environmental, social, and governance disclosure has a positive influence on firm value. Meanwhile, profitability has not been proven to strengthen the influence of environmental, social, and governance disclosure on firm value. Research Limitations/Implications – The number of observations on the environmental, social, and governance index is limited to environmental, social, and governance index data from the Bumi Global Karbon Foundation only. The determination of environmental, social, and governance disclosure scores is not yet uniform, so environmental, social, and governance disclosure standards are not yet fully used universally. Keywords: Environmental, Firm Value, Governance, Social, Profitability
Environmental, Social, and Governance to Firm Value: Profitability as a Moderating Variable Pardamean, Risky Jhonatan; Gunawan, Yuliana
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.11825

Abstract

Purpose – This study aims to explore in depth analyze aspects related to environmental, social responsibility, and governance (ESG) on firm value where profitability is considered as a moderating element in analytical models. Design/Methodology/Approach – A quantitative approach was employed in this study using Moderated Regression Analysis (MRA). The sample was selected through a purposive sampling technique, resulting in 210 firm-year observations from the 2019–2023 period that met specific criteria, such as having ESG scores and published sustainability reports. Findings – The results demonstrate that ESG scores do not have a positive impact on firm value, while profitability projected through Return on Assets (ROA) has a positive impact on firm value. However, profitability does not act as a moderator in the relationship between ESG and firm value. Research limitations/Implications – These findings imply that while ESG holds strategic value in sustainability strategies, its influence on company valuation Indonesian firms is limited. The results of this study have the implication that firms should put more emphasis on enhancing profitability as a strategy to boost firm value. The limitations of the study lie in the small research sample that qualifies as research samples. Keywords: ESG, Firm Value, Profitability, Moderation, Sustainability
Green Innovation, Carbon Emission Disclosure, and Managerial Ownership: A Panel Data Analysis of Firm Value in Indonesia’s Basic Materials Sector Purnomo, Listiya Ike; Santoso, Adela Devanti
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.11852

Abstract

Abstract Purpose – This research seeks to investigate the influence of green innovation, carbon emissions disclosure, and managerial ownership on the value of companies within the basic materials sector that are listed on the Indonesia Stock Exchange from 2019 to 2023. Design/Methodology/Approach – This research employs purposive sampling, focusing on primary material companies that are listed in Indonesia as the key criterion. The final sample comprised 7 companies, with a duration of observation spanning 5 years, resulting in a total of 35 data points. This research employs a random effects model of panel data regression analysis to examine the relationship among the research variables. Findings – The study results obtained from the random effects model indicate that green innovation and managerial ownership do not have a significant impact on the firm's value. On the other hand, revealing carbon emissions positively and significantly influences the firm's value. These findings emphasize the importance of environmental accountability, particularly through transparent reporting of carbon emissions, as a vital approach to increase company value and foster investor confidence. Research limitations/Implications – This study is limited to one industry sector only, so the results cannot be generalized to other industry sectors outside the sector. The use of purposive sampling tends to produce a homogeneous sample, which may cause selection bias and affect the external validity of the study. Keywords: Carbon Emission Disclosure, Firm Value, Green Innovation, Managerial Ownership
Determinants of Financial Stability in Islamic Banks Mawaddah, Dewi Malihatul; Mardhiyaturrositaningsih, Mardhiyaturrositaningsih; Nihayah, Ana Zahrotun
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.11866

Abstract

Purpose – This study aims to analyze the factors that influence inflation, financing risk, and digital payments on financial stability at Islamic Commercial Banks in Indonesia. Design/Methodology/Approach – This study uses a quantitative approach and purposive sampling technique with sample criteria being banks listed during the study period and publishing complete quarterly reports consistently. The data analysis technique uses panel data regression analysis, with the Random Effect Model (REM) in EViews 13. Findings – The results of the study indicate that inflation has a significant positive effect on the financial stability of Islamic banks. Financing risk has a significant negative effect on the financial stability of Islamic banks. Meanwhile, the digital payment variable does not have a significant effect on the financial stability of Islamic banks.Research limitations/Implications – This study provides empirical insights by combining macroeconomic, risk, and digital payment variables to assess the stability of Islamic banks, which has been underexplored in previous research. The limitation of this study is the limited variable and geographical coverage of Islamic banks in Indonesia. Therefore, future research is recommended to include other factors and use a cross-country comparative approach to gain a more complex understanding of the financial resilience of Islamic banks. Keywords: Digital Payments, Financial Stability, Financing Risk, and Inflation

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