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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 163 Documents
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ESG AND CG MECHANISMS INFLUENCE ON FINANCIAL DISTRESS RISK WITH CEO CHARACTERISTICS MODERATOR Aaron Joshua; Jesica Handoko
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.87202

Abstract

Companies aim to retain financial stability and avoid financial distress to protect investor trust and ensure business continuity. ESG practices and corporate governance (CG) mechanisms consists of Board of Commissioners, Board of Directors, Managerial Ownership, and Audit Committee, are expected to reduce financial distress risk. However, the effectiveness of these mechanisms may depend on CEO characteristics, such as age, tenure, and education. This study examines ESG and CG mechanisms effect on financial distress risk with CEO characteristics moderator. This research sample is manufacturing companies listed on IDX during 2020–2024. The sample consists of 364 observations selected using purposive sampling. Logistic regression analysis is applied dan the results show that ESG, corporate governance mechanisms, and CEO characteristics as a moderating variable do not have a significant effect on financial distress risk. Based on additional analysis, none significantly negative interaction show.. Only return on assets (ROA) has a negatively significant effect on financial distress risk
INVESTIGATING THE ROLE OF EXECUTIVE CHARACTER AS MODERATING IN ENVIRONMENTAL COSTS AND TAX AVOIDANCE Gista Rismayani; Laras Pratiwi; Yeni Fitriani Somantri; Alissa Kusumaningtyas; Khaerunisa Ichawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.87830

Abstract

This study aims to analyze the effect of environmental cost on tax avoidance with Executive Character as a moderating variable. The research employs a quantitative approach using Moderated Regression Analysis (MRA). The sample consists of 108 data observations obtained from energy sector companies and transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The results show that environmental cost has a positive effect on tax avoidance. Furthermore, the interaction between environmental cost and Executive Character also does not affect tax avoidance. Therefore, Executive Character does not moderate the relationship between environmental cost and tax avoidance.
FINANCIAL INCLUSION AND FINANCIAL TECHNOLOGY: THE IMPACT ON FINANCIAL PERFORMANCE WITH THE MEDIATION ROLE OF FINANCIAL LITERACY IN MSMES Tri Gunarsih
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.87877

Abstract

This study analyzes the role of financial literacy in the relationship between financial inclusion and financial technology on the financial performance of MSMEs in the food and beverage sector in Sleman Regency, Special Region of Yogyakarta, Indonesia. Data were obtained from 400 purposively selected MSME owners via a structured online questionnaire. Structural Equation Modeling (SEM) was employed to analyze the data. Findings show that both financial inclusion and financial technology positively impact financial literacy and financial performance. Furthermore, financial literacy significantly mediates the relationship between financial inclusion and financial technology on financial performance. The study contributes practically by highlighting the importance of enhancing financial literacy to optimize the benefits of financial services and supports policy directions to expand financial inclusion. Furthermore, Importance Performance Map Analysis (IPMA).  The IPMA results show four indicators (selecting appropriate financial products, sound financial management, ease of transactions using fintech, and increased income due to using fintech) in the quadrant of high importance but low performance.  Improvements in those four indicators will significantly impact the target construct (financial performance).

Page 17 of 17 | Total Record : 163

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