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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 617 Documents
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Board Diversity, Sustainability Committee, And Environmental Performance As Determinants Of Carbon Emission Disclosure: Evidence From Indonesian Listed Companies Rizqy Aiddha Yuniawati; Nafisah Utami Yokachda
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.v16i2.5663

Abstract

This study examines the determinants of carbon emission disclosure among non-financial companies listed in the Top 100 Capitalization market on the Indonesian Stock Exchange (IDX) during the 2020–2024 period. While prior research has yielded mixed findings on the relationship between board characteristics and carbon disclosure, limited evidence exists in the Indonesian context, particularly regarding the combined effects of board diversity, sustainability committees, and environmental performance. Drawing on Stakeholder Theory, Legitimacy Theory, Agency Theory, and Critical Mass Theory, this study employs panel data regression analysis on 80 firm-year observations. The findings reveal that nationality diversity (β = 0.932, p < 0.001) and sustainability committee presence (β = 0.118, p = 0.013) have significant positive effects on carbon emission disclosure. However, gender diversity (p = 0.859) and environmental performance measured by the PROPER rating (p = 0.099) show no significant influence. The model explains 59.1% of the variance in carbon emission disclosure (Adjusted R² = 0.591). This research contributes to the literature by providing empirical evidence from an emerging economy context and offers practical implications for corporate governance policies in Indonesia.
The Architecture of Endurance: A Systematic Review of SME Financial Sustainability in Emerging Markets Amir Hamzah; Arief Rahman; Hadri Kusuma
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.v16i2.5677

Abstract

The financial sustainability of small and medium-sized enterprises (SMEs) has become increasingly important in the context of economic volatility, technological disruption, and growing sustainability demands. However, existing studies remain fragmented and often examine financial, organizational, technological, and environmental factors in isolation. This study systematically reviews 49 articles indexed in the Scopus and Web of Science databases published between 2014 and 2026 to identify the dominant determinants, thematic patterns, and conceptual structure of financial sustainability in SMEs. Using the PRISMA protocol and NVivo-based bibliometric and thematic analyses, this study examines publication trends, geographic distribution, lexical structures, and thematic relationships across the literature. The results show that research is concentrated primarily in Asia and Europe, reflecting increasing scholarly attention to financial literacy, governance quality, resilience, digital transformation, FinTech adoption, ESG practices, and green finance. Thematic synthesis reveals three interconnected pillars—Internal Capability, Adaptive Resilience, and Digital–Green Transformation—which collectively form an architecture of endurance framework that explains how SMEs maintain financial viability under conditions of uncertainty and change. This framework advances prior reviews by integrating organizational capability, resilience-building mechanisms, and sustainability-oriented transformation into a unified model of financial sustainability for SMEs. Practically, the findings highlight the importance of strengthening financial literacy, governance quality, risk management capability, digital adoption, and sustainability-oriented financing, while emphasizing the role of policy support and financial inclusion in fostering SME resilience. Future research should further explore the implications of generative artificial intelligence, blockchain-based finance, and decentralized finance (DeFi) on SME financial sustainability.
Financial Control Strategies Based on Maritime Culture among theTorosiaje Community in Indonesia: A Mental Accounting Perspective Tri Handayani Amaliah; Nilawaty Yusuf
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.v16i1.5682

Abstract

This study investigates the financial control strategies practiced by the Torosiaje ethnic community, a maritime society in Tomini Bay, Indonesia, through the lens of mental accounting. Culturally oriented, the Torosiaje society shows that money management involves much more than purely economic aspects because it is highly social, religious, and ecological in nature. Qualitative methodology was used in this research with the help of ethnomethodology, while data were collected using in-depth interviews of lobster entrepreneurs, fishermen, traditionalists, and village authorities along with participant observations of interactions among members of the studied community. Ethnomethodologically, steps of data reduction, data presentation, indexicality, reflexivity, and conclusion making were used during the data analysis. The research findings show that money can be classified into ritual, social, and economic categories, which means that financial behavior is governed by cultural wisdom. The studied culture develops appreciation and understanding of local values of sipadakauang (unity) and sikarimanan (mutual affection), which together result in achieving balance psychologically as well as socially and ecologically. The main novelty of the present research consists in its combination of behavioral finance and maritime anthropology, thereby providing a unique insight into how mental accounting works under certain socio-cultural conditions. 
Fiscal Capacity, Civil Service Quality, and Community Welfare Mediation and Moderation Analysis Iskandar Sam; Haryadi; Sri Rahayu; Wirmie Eka Putra; Ratih Kusumastuti
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.v16i2.5696

Abstract

This study investigates the influence of regional financial conditions and the status of the State Civil Apparatus (ASN) on community welfare, with government performance as a mediating variable and local government size as a moderating variable. A quantitative approach is employed, utilizing secondary data from district and city governments in Jambi Province, and the analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 8.0. The results demonstrate that regional financial conditions exert a significantly negative effect on government performance, whereas ASN conditions have a significantly positive effect. Both regional financial conditions and ASN status significantly enhance community welfare, whereas government performance has a significantly negative impact on welfare. Furthermore, government performance does not mediate the relationship between regional financial conditions and ASN status and community welfare. Local government size moderates the effect of regional financial conditions on government performance but does not moderate the effect of ASN status. These findings indicate that community welfare is more directly influenced by regional financial conditions and civil servants' status than by government performance.
How ESG Disclosure and Board Gender Diversity Shape Firm Value in Asia’s Industrial Sector Amidst Economic Uncertainty Darma Irawanti Marbun; Sri Saraswati
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.v16i2.5697

Abstract

This study investigates the effect of the environmental, social, and governance (ESG) disclosure score and board gender diversity on firm value in industrial sector companies across Asia during the 2021–2024 period. The analysis is based on a balanced panel of 209 firms observed over four years, resulting in 836 firm-year observations. Firm value is measured using Tobin’s Q, while the ESG disclosure score and board gender diversity are the main explanatory variables. Firm size and leverage are included as control variables. The study employs panel data regression analysis using the fixed-effects model (FEM), based on model selection tests. The results indicate that the ESG disclosure score has a negative and statistically significant effect on firm value, while board gender diversity also shows a negative but statistically insignificant influence. Control variables exhibit mixed effects, where firm size has a significant negative effect, and leverage is not statistically significant in explaining firm value across industrial firms in Asia. These findings confirm that sustainability disclosure and board composition have not yet been fully perceived as value-enhancing factors in short-term market valuation. The study contributes to the corporate governance and sustainability accounting literature by providing empirical evidence from Asian industrial firms and offers practical implications for corporate policymakers and investors in improving ESG implementation and board diversity strategies.  
Local Wisdom Based Culinary Tourism Destination for Enhancing Community Income Dhiasti Eka Wulandari; Naily Rizqy Amaliyah; Gati Ayu Likasari
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.v16i2.5701

Abstract

This study aims to examine the development of culinary tourism based on local wisdom in Karangbendo Village, Lumajang Regency, as an effort to increase community income. The research employs a mixed methods approach with an explanatory sequential design, beginning with the collection of quantitative data through questionnaires distributed to 259 respondents selected using proportional random sampling, followed by qualitative data collection through interviews, observations, triangulation, and documentation. The results show that culinary tourism and local wisdom have a significant influence on increasing community income, both partially and simultaneously, with a contribution rate of 80.1%. Qualitative findings reveal that the spatial operationalization of 'Dalan Tegalan' serves as a primary economic driver, while culinary authenticity and traditional practices function as a unique selling proposition. However, structural challenges in infrastructure and digital literacy remain significant bottlenecks for optimal economic growth. However, several challenges remain, such as limited facilities, low human resource capacity, and suboptimal promotional strategies. Theoretically, this research contributes to the academic discourse on tourism based on local wisdom and its connection to sustainable economic development. Practically, the findings indicate that culinary tourism can serve as an effective strategy for community empowerment through the strengthening of MSMEs, utilization of digital media, product innovation, and collaboration among stakeholders to ensure equitable economic benefits while reinforcing the village's cultural identity.
Beyond Disclosure: Does Sustainability Control Maturity Drive Eco-Efficiency in State-Owned Enterprises? Andi Iswoyo; Rodhiyah Rodhiyah; Endah Supeni Purwaningsih; Pramandyah Fitah Kusuma; Salsabila Azka Az-Zahra
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.v16i2.5686

Abstract

This study examines whether Sustainability Management Control System Maturity (SMCSM) is associated with eco-efficiency in Indonesian non-financial state-owned enterprises. Using annual reports and sustainability reports from 33 enterprises over the 2015–2024 period, this study develops a report-based SMCSM index covering sustainability target setting, KPI measurement, monitoring and evaluation, managerial accountability and governance, corrective action and learning, and integration with operational and risk control. The full dataset contains 320 firm-year observations, whereas the main energy model uses 90 observations from 12 firms due to uneven availability of environmental data. Eco-efficiency is measured using revenue-based environmental efficiency indicators, with energy eco-efficiency as the main dependent variable and emission and water eco-efficiency as robustness measures. The empirical analysis employs panel regression with firm fixed effects and clustered standard errors. The results do not support a significant association between SMCSM and energy eco-efficiency, and similar patterns appear in lagged models, sensitivity tests, and robustness models using emission and water eco-efficiency. However, changes in the scope of environmental reporting are consistently associated with energy eco-efficiency, indicating that the reporting boundary and measurement coverage affect the comparability of report-based environmental performance. This study contributes to sustainability management accounting by introducing a documentary SMCSM index and highlighting the importance of the reporting scope for interpreting eco-efficiency data. Practically, the findings suggest that managers and regulators should not treat disclosed sustainability control maturity as direct evidence of environmental efficiency improvement unless reporting boundaries and operational embedding are clearly established.
Navigating Uncertainty: Earnings Management, Annual Report Sentiment, and Corporate Governance in Indonesia Iman Harymawan; Nadia Klarita Rahayu; Hadrian Geri Djajadikerta
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.v16i2.4716

Abstract

This study investigates how companies managed their earnings during the COVID-19 pandemic, focusing on Indonesia from early 2020. The non-financial sample is drawn from the Indonesia Stock Exchange for 2018-2019, utilizing the ordinary least square model with fixed effects and a cluster approach. Coarsened exact matching in STATA 16.0 is employed for additional analysis. Findings reveal that during the pandemic, companies engaged in earnings management exhibited negative sentiment in their annual reports for the following year. Corporate governance, exemplified by independent commissioners and risk management committees, proves instrumental in mitigating sentiment issues. This study contributes significantly to corporate reporting research, offering vital insights for decision-makers shaping effective and country-specific policies amid the ongoing Covid-19 outbreak, particularly in emerging markets like Indonesia, where financial stability, transparency, and robust corporate governance are crucial for ensuring economic recovery, sustaining growth, maintaining investor confidence, and supporting long-term economic resilience, sustainable development, and future stability.  
Revisiting the ESG–Firm Value Nexus: The Mediating Role of Intellectual Capital in Indonesia's Energy Sector Ni Nyoman Putu Martini; Diyah Probowulan; Norita Citra Yuliarti; Rai Rake Setyawan
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.v16i2.5608

Abstract

This study examines the relationship between ESG disclosure, intellectual capital (IC), and firm value in Indonesia's energy sector, analyzing 34 companies listed on the Indonesia Stock Exchange (2022–2024). Four hypotheses were tested: (1) ESG's effect on firm value, (2) ESG's effect on IC, (3) IC's effect on firm value, and (4) IC's mediating role in the ESG–firm value link. Using GRI standards for ESG disclosure, VAIC as an IC proxy, and PBV/Tobin's Q for firm value, the study applied PLS-SEM via SmartPLS 4. Results revealed that ESG and IC together explained only 2.9% of firm value variation (R² = 0.029), with all path coefficients statistically insignificant at the 5% level. Specifically, ESG had a negligible negative effect on firm value (β = −0.123, p = 0.159) and IC (β = −0.006, p = 0.926), while IC's impact on firm value was also insignificant (β = 0.116, p = 0.166). The indirect effect of ESG on firm value via IC was similarly weak (β = −0.001, p = 0.947). The findings suggest that in Indonesia's energy sector, traditional financial metrics outweigh ESG or IC in driving market valuation. This challenges theoretical frameworks such as stakeholder theory, legitimacy theory, and the resource-based view, indicating their limited applicability in certain institutional and sectoral contexts.
Assessing ISQM 1 Implementation: Evidence from Two Large Public Accounting Firms in Indonesia Yesi Febriani; Ludovicus Sensi Wondabio
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.v16i2.5641

Abstract

This study evaluates the implementation of the International Standard on Quality Management 1 (ISQM 1) in two large public accounting firms in Indonesia, namely KAP ABC and KAP XYZ. ISQM 1 represents a transition from a compliance-based quality control approach toward a risk-based quality management system that emphasizes continuous improvement and proactive risk assessment. Using a qualitative multiple-case study approach, data were collected through in-depth interviews and document analysis involving quality management personnel and audit-related documentation. The evaluation is based on the eight components of ISQM 1 and analyzed using the perspectives of Signaling Theory and the Resource-Based View (RBV). The findings indicate that KAP ABC demonstrates a higher level of implementation maturity by integrating ISQM 1 into its governance structure, quality strategy, and internal capability development. In contrast, KAP XYZ tends to implement ISQM 1 primarily as a regulatory compliance mechanism aligned with global network policies. The results highlight that effective ISQM 1 implementation depends not only on regulatory pressure but also on resource readiness, management commitment, and strategic orientation.

Page 59 of 62 | Total Record : 617

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