cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 617 Documents
 58   59   60   61   62 
The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables Entis Sutisna; Kautsar Riza Salman
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4677

Abstract

This study aims to examine the impact of corporate involvement in activities related to the environmental, social, and governance on profitability performance. In addition, this study also examines the moderating effect of liquidity and financial constraints on the relationship between ESG practices and profitability performance. The objects of the study were 43 companies listed on the Jakarta Islamic Index 70 (JII70) and the SRI KEHATI index in the 2021-2023 period. The number of data observations was 129 data and was analyzed using Eviews software version 13. The results of the study show that corporate involvement in ESG activities has an impact on decreasing profitability performance during the study period and these results confirm the role of agency theory. The results of the study also show that financial constraints can strengthen the relationship between ESG practices and profitability performance. Conversely, liquidity cannot moderate the relationship between ESG practices and profitability performance. The theoretical implication from the perspective of agency theory is to strengthen the role of agency theory in explaining the impact of ESG on profitability in the short term. Practical implications for companies are related to the importance of the existence of activities related to ESG, although in the short term it reduces profitability, the long-term impact fosters a positive image of the company in the community.
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.  
Digital Technology in SMEs Sustainability Practies: A Systematic Literature Review Amalia Siti Khodijah; Neni Meidawati; Ataina Hudayati; Sri Sudiarti
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5202

Abstract

The popularity of sustainability topics has increased, not only ini large companies, but also in small medium enterprises (SMEs). This study aims to analyze trends in publications related to digital technology implementation on SMEs sustainability practice. This research employs bibliometric analysis with a quantitative approach to identify the most used theory, variables, most influential journals and articles in this domain. The articles was extracted from the Scopus database. After applying a set of criteria, 62 articles were selected for this analysis. This systematic review demonstrates that research on digital technology in sustainable practices of SMEs is continuously evolving. This study reveals that the European continent leads in prominent publications on this subject. The Resource-Based View Theory is frequently employed to develop conceptual frameworks within this research area. Potential avenues for future research have been identified to provide recommendations for further studies. It highlights the need for adopting new theories, embracing qualitative methods and conducting cross-generational studies. This study enhances the utilization of technology in sustainable practices of SMEs, this paper highlights the need to adopt novel theories and recommends embracing experimental and longitudinal research methodologies, to uncover deeper insights into the implementation ofdigital technology in SMEs sustainable practices.
Locus of Control Mediates the Effect of Financial Behavior and Social Trust on Sharia-Compliant Investment Decisions Achmad Hasan Hafidzi; Elok Sri Utami; Hadi Paramu; Ibna Kamilia Fiel Afroh; Norita Citra Yuliarti
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5205

Abstract

This study aims to analyze the role of locus of control in mediating the effect of financial behavior and social trust on Sharia-compliant investment decisions among investors in East Java. This study uses a quantitative approach involving 532 respondents. Data are analyzed using Structural Equation Modeling (SEM). The results of this study show that locus of control significantly mediates the effect of financial behavior and social trust on Sharia-compliant investment decisions. Interestingly, financial behavior has a direct negative effect on investment decisions, but this effect changes to positive when mediated by locus of control. This study strengthens the integration of Social Cognitive Theory, Locus of Control Theory, and Theory of Planned Behavior in the context of Sharia finance, thus providing a comprehensive understanding of how internal beliefs influence investment actions. Practically, these findings suggest that financial literacy programs should include a psychological empowerment approach, especially strengthening people’s beliefs about their control and ability to manage investments. The novelty of this study is the use of locus of control as an intervening variable in the study of sharia-compliant investment at the regional level.
ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia Firdaus Kurniawan; Albertus Henri Listyanto Nugroho
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5246

Abstract

This study aims to examine the inverse relationship between financial performance shortfalls and corporate ESG performance to determine whether companies exploit biases that can be created by using corporate ESG performance as a signaling mechanism. The sample of this study consists of companies listed on the Indonesia Stock Exchange from 2000 to 2023. The final sample includes 450 company-year observations. The results of this study indicate that there is a negative correlation between the decline in short-term financial performance and the company's ESG performance. In addition, corporate stakeholders in developing countries, such as Indonesia, still lack confidence and trust in company’s environmental, social, and governance (ESG) strategies, which contributes to the less effective performance of ESG as a signaling mechanism for companies in Indonesia. In addition to contributing to investor decision-making processes focused on issues related to corporate environmental and social sustainability, the results of this study are also expected to help investors and regulators understand environmental, social, and governance (ESG) activity patterns when companies face financial performance shortfalls. Finally, this study provides theoretical validation of signaling theory in the context of developing countries, specifically Indonesia.  
Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors Fatkhmol Risepdo; Erina Sudaryati
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5291

Abstract

Descartes' philosophy, famous for the phrase "cogito ergo sum" (I think, therefore I am), emphasizes the importance of critical thinking and proper doubt to achieve truth. In the context of Government Internal Auditors (APIP), critical and objective thinking enables them to conduct independent assessments. This research reveals how APIP applies professional scepticism during audits, similar to Descartes' thought process. Both aim to find truth through critical thinking and proper doubt. By applying Descartes' principles, it is hoped that APIP's professional scepticism can be strengthened, contributing to further research.
The Mediation Effect on the Relationship Between Political Connections and Firm Value: Empirical Evidence from the Financial Industry in Indonesia Khristina Yunita; Mustaruddin Saleh; Wendy
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5320

Abstract

This investigation explores CSR's potential mediating function in the political connection-firm value relationship. The analysis utilizes 437 annual reports from Indonesia Stock Exchange-listed financial sector corporations spanning 2014-2021. Data analysis reveals that CSR successfully mediates the political connection-firm value relationship. Additional findings demonstrate that political connections exert positive and significant effects on firm value, while CSR spending patterns differ significantly between politically connected and non-connected organizations. Robustness testing employing identical variables with alternative indicators maintains result consistency.
Evaluation of the Implementation of the Principal Inspectorate’s Role of Agency X in the Performance Audit Khairunnisa; Dyah Setyaningrum
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5441

Abstract

A gap exists between the Regulation of the Financial and Development Supervisory Agency (BPKP) Number 8 of 2021 and the implementation of the Principal Inspectorate’s role of Agency X in the Performance Audit of Activity X. In contrast, the agency’s target to achieve capability level 4 within the next four years underscores the importance of research that aims to evaluate the implementation of the role of Irtama of Agency X in the Performance Audit of Activity X based on BPKP Regulation Number 8 of 2021 and to provide recommendations for improvement to enhance its capability level to level 4. The research employs a qualitative evaluation case study approach. Secondary data were obtained from qualitative document instruments, while primary data were collected through interviews and questionnaires. It examines the perspectives of auditors, auditees, and BPKP evaluators. The results indicate that Irtama of Agency X implemented only 9 of 16 statement fulfillment items at Level 3 (56.25%) and none at Level 4 (0%). The implications suggest that Agency X should promptly develop a risk management framework, and the Principal Inspectorate of Agency X should prepare its annual plan based on Agency X’s risk management, revise the performance audit guidelines, and ensure that the performance audit results generate 3E findings.
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.
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

Page 60 of 62 | Total Record : 617

 58   59   60   61   62 

Filter by Year

2011 2026


Reset
Filter By Issues
All Issue Vol. 16 No. 2 (2026): Volume 16 No 2 2026 Vol. 16 No. 1 (2026): Volume 16 No 1 2026 Vol. 15 No. 2 (2025): July - December 2025 Vol. 15 No. 1 (2025): January-June 2025 Vol. 14 No. 2 (2024): July - December 2024 Vol. 14 No. 1 (2024): January - June 2024 Vol. 13 No. 2 (2023): July - December 2023 Vol. 13 No. 1 (2023): January - June 2023 Vol 13, No 1 (2023): January - June 2023 Vol 12, No 2 (2022): July - December 2022 Vol. 12 No. 2 (2022): July - December 2022 Vol. 12 No. 1 (2022): January - June 2022 Vol. 11 No. 2 (2021): July - December 2021 Vol 11, No 2 (2021): July - December 2021 Vol. 11 No. 1 (2021): January - June 2021 Vol 11, No 1 (2021): January - June 2021 Vol 10, No 2 (2020): July - December 2020 Vol. 10 No. 2 (2020): July - December 2020 Vol. 10 No. 1 (2020): January - June 2020 Vol. 9 No. 2 (2019): July - December 2019 Vol. 9 No. 1 (2019): January - June 2019 Vol. 8 No. 2 (2018): July - December 2018 Vol. 8 No. 1 (2018): January - June 2018 Vol. 7 No. 2 (2017): July - December 2017 Vol. 7 No. 1 (2017): January - June 2017 Vol. 6 No. 2 (2016): July - December 2016 Vol. 6 No. 1 (2016): January - June 2016 Vol. 5 No. 2 (2015): July - December 2015 Vol. 5 No. 1 (2015): January - June 2015 Vol. 4 No. 2 (2014): TIAR - July 2014 Vol. 4 No. 1 (2014): TIAR - January2014 Vol 4, No 1 (2014): TIAR - January2014 Vol 3, No 2 (2013): TIAR - July 2013 Vol. 3 No. 2 (2013): TIAR - July 2013 Vol. 3 No. 1 (2013): TIAR - January 2013 Vol 3, No 1 (2013): TIAR - January 2013 Vol. 2 No. 2 (2012): TIAR - July 2012 Vol 2, No 2 (2012): TIAR - July 2012 Vol. 2 No. 1 (2012): TIAR - January 2012 Vol 2, No 1 (2012): TIAR - January 2012 Vol. 1 No. 2 (2011): TIAR - July 2011 Vol. 1 No. 1 (2011): TIAR - January 2011 Vol 1, No 1 (2011): TIAR - January 2011 More Issue