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INDONESIA
The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 587 Documents
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The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study Nedi Hendri; Fajar Gustiawaty Dewi; Khairudin Khairudin
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5566

Abstract

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies.
Exploring How Financial Literacy and Peer Influence Impact Financial Behavior: Understanding the Role of Locus of Control in Higher Education Putri Safina Riecka Azzahra; Han Tantri Hardini
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5596

Abstract

This study examines whether the locus of control serves as a mediator in the relationship between peer interaction and financial literacy in students’ financial behavior at Surabaya State University's Faculty of Economics and Business. This study responds to inconsistent prior evidence regarding the mediating role of the locus of control in the financial behavior of university students in developing countries such as Indonesia. Using an explanatory quantitative approach, data were collected from 177 students. Multiple-choice exams were used to gather financial literacy data, and Likert scale questionnaires were used to gather information on peer interaction, locus of control, and financial behavior. Data were analyzed using regression-based path analysis, and Sobel tests were performed using SPSS. The results demonstrate that financial literacy, peer interaction, and locus of control positively and significantly affect financial behavior. Financial literacy and peer interaction also positively affected locus of control. In addition, the locus of control mediates the relationship between financial literacy and financial behavior, and between peer interaction and financial behavior. These findings show that students’ financial behavior is shaped by cognitive, social, and psychological factors simultaneously and clarify the mediating role of the locus of control in the context of higher education in Indonesia.
How Environmental Cost Accounting Can Transform Hospital Medical Waste Policies Rigel Nurul Fathah; Teti Anggita Safitri
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5597

Abstract

This study examines the implementation of environmental cost management in hospital waste management using the Environmental Management Accounting (EMA) framework. In Indonesia, hospitals increasingly implement environmental management practices, yet the integration of environmental costs into formal accounting systems remains limited. This research aims to analyze how environmental costs related to medical waste management are identified, measured, and recorded in hospital accounting practices. The study adopts a qualitative single case study approach conducted at PKU Muhammadiyah Nanggulan Hospital. Data were collected through semi-structured interviews, document analysis, observations, and financial records from 2023 to 2024 and analyzed using thematic analysis. The findings indicate that the hospital has implemented several environmental management practices, including medical waste segregation, wastewater treatment through IPAL facilities, and cooperation with certified third-party waste management companies. However, environmental costs are still recorded as general operational expenses under the IPAL account, without a clear classification in line with EMA principles. Integrating EMA into hospital accounting systems could improve transparency into environmental costs, strengthen environmental accountability, and support corporate social responsibility in sustainable healthcare management.
Business Ethics, Internal Control, and Cybersecurity in Foreign Exchange Transactions: Empirical Evidence from Indonesia Misni Erawati; Ratih Kusumastuti; Rahayu; Lutfi; Derist Touriano; Afriantoni
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5604

Abstract

This study examines the relationship between business ethics, internal controls, cybersecurity, and foreign exchange transactions in Indonesia. Cybersecurity is positioned as a mediating mechanism that links governance-related factors to the success of foreign exchange transactions in the banking sector. Using a quantitative survey approach, data were collected from directors and managers of foreign exchange companies affiliated with the Indonesian Foreign Exchange Dealers Association (APVA) that were accessible during the data collection period. A total of 176 questionnaires were distributed, and 121 usable responses were analyzed using path analysis in the SPSS. The results show that business ethics positively and significantly affect cybersecurity, indicating that ethical values, such as integrity, transparency, accountability, and compliance, support stronger cybersecurity practices. Internal control also has a positive and significant effect on cybersecurity, suggesting that control mechanisms contribute to the protection of digital financial transactions. Furthermore, cybersecurity has a positive and significant effect on foreign exchange transactions. However, business ethics and internal controls do not have significant direct effects on foreign exchange transactions, indicating that their contributions operate indirectly through the aspect of cybersecurity. These findings highlight cybersecurity as a strategic governance capability that connects ethical conduct and internal control with transaction reliability, data integrity, and stakeholder trust.
The Effect of Cloud-Based Accounting System Implementation on Real-Time Financial Reporting Quality: Evidence from Indonesian Firms Dewi Masitah; Siti Aisyah Hidayati; Ayudia Sokarina
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5588

Abstract

The increasing use of cloud-based accounting systems has transformed how organizations record their transactions and produce their financial reports. While previous studies primarily emphasize the adoption of cloud accounting technologies, limited empirical attention has been given to how the depth of system implementation influences financial reporting quality. This study examines the effect of cloud-based accounting system implementation on real-time financial reporting quality in Indonesian firms. Using a quantitative research design, data were collected from 120 respondents representing 20 Indonesian firms operating across several sectors, including retail, hospitality, property development and services. The data were analyzed using structural equation modeling partial least squares (SEM-PLS). The findings indicate that the deeper implementation of cloud-based accounting systems improves the quality of real-time financial reporting, particularly in terms of the timeliness, accuracy, reliability, relevance, and clarity of financial information. By conceptualizing implementation as a multidimensional construct, including system use, feature utilization, system integration, and user competence, this study shifts the analytical focus from technology adoption to implementation effectiveness. The results highlight that the benefits of cloud-based accounting systems depend not only on technological adoption but also on how effectively the systems are embedded in organizational accounting practices.
Exploring the Role of Internal Control Effectiveness, Information Asymmetry, and Individual Morality in Accounting Fraud: Insights from the Public Sector Riky Sai Maruli
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5606

Abstract

Accounting fraud remains a serious issue that can disrupt organizational governance and reduce financial transparency, particularly in the public sector. Based on the Fraud Triangle Theory, fraud is driven by pressure, opportunity, and rationalization, which are reflected in organizational conditions and individual behavior. This study examines the effects of internal control effectiveness, information asymmetry, and individual morality on the likelihood of accounting fraud. This research employs a quantitative approach with a causal-comparative design, using primary data collected through questionnaires distributed to 96 respondents working in finance, accounting, and budget management fields. The sample was selected using purposive sampling, and the data were analyzed using IBM SPSS Statistics. The results indicate that internal control effectiveness and information asymmetry significantly affect the probability of accounting fraud, while individual morality does not. Simultaneously, the three variables do not significantly affect the probability of fraud. These findings suggest that organizational factors, particularly the quality of internal control systems and the level of information transparency, play a more dominant role than individual moral factors in preventing fraud. The practical implication of this study is that decision-makers in the public sector should strengthen internal control systems and enhance information transparency as key strategies to minimize the risk of accounting fraud.
Evaluating Earnings Management Through Kantian Deontological Ethics: A Moral Perspective on Financial Reporting Integrity Eny Maryanti
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5576

Abstract

This study examines earnings management practices from the perspective of Immanuel Kant’s moral philosophy. While earnings management has been widely studied in the accounting literature, most research focuses on economic incentives and financial consequences rather than ethical evaluations. This study addresses this gap by applying Kantian deontological ethics to evaluate the moral legitimacy of earnings management practices. The study employs a qualitative approach using a systematic literature review of Immanuel Kant’s philosophical works and relevant literature on accounting ethics and earnings management. Relevant literature was identified through academic databases, including Scopus, Google Scholar, and ScienceDirect, using keywords related to earnings management, business ethics, and Kantian philosophy. The findings indicate that earnings management often exists in ethically ambiguous areas due to managerial incentives, pressure to achieve performance targets, and flexibility in accounting standards. From a Kantian perspective, earnings management practices that intentionally manipulate financial information violate moral duty and the principle of treating individuals as ends rather than mere means. Such practices fail to satisfy the categorical imperative because they cannot be universally applied without undermining the credibility of financial reporting systems. This study contributes to the accounting ethics literature by integrating Kant’s deontological moral theory as a normative framework for evaluating earnings management practices. The findings highlight the importance of ethical awareness in financial reporting and encourage companies and regulators to develop financial reporting policies grounded not only in technical compliance but also in moral responsibility
Whistleblowing in a Bureaucratic-Heavy Organization Does it work? Ach Maulidi
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5594

Abstract

This study explores how employees in bureaucratic organizations interpret the possibility of speaking up about fraud risks. Drawing on institutional theory, this study examines how institutional signals, bureaucratic procedures, and everyday administrative practices shape employees’ interpretations of irregularities and reporting behavior. We used a qualitative approach with semi-structured interviews with eight employees working in local government organizations in East Java. The findings indicate that procedural compliance, hierarchical communication, peer norms, and legitimacy considerations influence employees' interpretation of fraud-related concerns and evaluation of whether reporting represents an appropriate administrative action. This adds a more contextual and process-based understanding to studies that often focus solely on personal factors. The study highlights that employees frequently engage in informal sensemaking with colleagues before considering formal disclosure. This extends the existing work by showing how silence or action is collectively produced through shared interpretations. Moreover, layered procedures and distributed responsibilities shape perceptions of oversight within the organization. Thus, this study contributes to the literature by demonstrating how institutional environments structure whistle-blowing behavior in bureaucratic organizations. Practically, the findings highlight the importance of leadership signals and organizational culture in strengthening the responsible voice regarding fraud risk.
Strengthening Public Financial Integrity Through Internal Control and Internal Audit Strategies Yuspico Cornelis; Victor Cornelis
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5645

Abstract

Fraud prevention plays an important role in improving accountable and transparent financial management in the public sector. This study aims to examine the effects of internal control systems and internal audits on fraud prevention in the Ambon City Government. A quantitative explanatory approach was used. Data were collected through questionnaires distributed to 60 employees involved in financial management within regional government organizations and were analyzed using SmartPLS. The findings indicate that internal control systems have a positive and significant effect on fraud prevention, with a path coefficient of 0.432, while internal audits also have a positive and significant effect, with a coefficient of 0.387. The R-squared value of 0.507 indicates that both variables explain 50.7% of the variance in fraud prevention. These findings suggest that fraud prevention becomes more effective when preventive and evaluative governance mechanisms are integrated. This study contributes to the public sector governance literature by positioning internal control systems and internal audits as complementary governance mechanisms that support accountability and transparency in local government financial management.
Fraud Hexagon and Fraudulent Financial Reporting in ASEAN Islamic Banks: Evidence from Indonesia, Malaysia, Brunei Darussalam, and the Philippines Nani Wahyuni; Taufik Akbar
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5658

Abstract

Fraudulent financial reporting in Islamic banks remains an important concern because Sharia compliance does not automatically eliminate governance weaknesses and managerial opportunism. However, empirical evidence on the determinants of fraudulent financial reporting in ASEAN Islamic banks using the Fraud Hexagon framework remains limited. This study aimed to examine the effect of the Fraud Hexagon factors on fraudulent financial reporting in Islamic banks across Indonesia, Malaysia, Brunei Darussalam, and the Philippines during 2020–2024. Using a quantitative explanatory design, this study analyzes 152 bank-year observations based on audited annual reports. Fraudulent financial reporting is proxied by the F-Score, while the independent variables consist of growth pressure, effective monitoring, related-party sales, CEO education background, CEO tenure, and corporate involvement in government projects. The data were analyzed using partial least squares–structural equation modeling (PLS-SEM). The results show that CEO tenure has a significant positive effect on fraudulent financial reporting (β = 0.330, p < 0.001), while effective monitoring also has a significant effect (β = 0.178, p = 0.021). The model explains 16.5% of the variation in the F-Score. These findings imply that Islamic banks should strengthen governance mechanisms, evaluate long executive tenure, and improve monitoring effectiveness to reduce fraudulent financial reporting risk.

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