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Jurnal Akuntansi dan Keuangan
ISSN 1411-0288 · Petra Christian University · 310 artikel di indeks
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Artikel Jurnal
Digital Readiness and Intention to Adopt Blockchain VAT Systems in Indonesia’s MSME Sector
This study examines Indonesian MSMEs’ intention to adopt a blockchain-based Value Added Tax (VAT) system, with digital literacy as a moderating variable. A structured questionnaire was distributed online and offline to 300 MSME owners across diverse sectors, with 210 complete responses analyzed…
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Artikel Jurnal
Nexus of Non-Controlling Interests on Capital Structure
This study investigates the effect of share ownership of non-controlling interests (NCI) on capital structure policy and investigates moderating effects of macroeconomic fundamentals and integrity of independent external parties. NCI negatively impacts capital structure, consistent with the…
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Artikel Jurnal
Do ESG Matter for Investor in ASEAN-5? Evidence from Mining and Property Companies
ESG disclosures constitute vital non-financial communication channels that potentially influence investor perceptions and capital deployment strategies, consequently affecting firm value. Audit committee oversight within governance architectures is theorized to amplify the value-generating capacity…
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Artikel Jurnal
Circumstances Impacting Cost of Equity through Integrated Reporting
This study investigates how the integrated reporting (IR) framework influences the cost of equity (COE) among 115 non-financial firms listed on the Indonesia Stock Exchange from 2016 to 2020. The IR disclosure index is developed through content analysis of companies’ annual reports, while COE is…
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Artikel Jurnal
Guardians or Accomplices? Institutional Ownership and Corporate Tax Avoidance
Tax avoidance remains widespread, and prior studies report inconsistent results regarding how institutional ownership relates to tax avoidance. To date, no study has employed a meta-analytic approach to examine the nexus between institutional ownership and tax avoidance. This study aims to…
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Artikel Jurnal
The Role of Chief Sustainability Officer on Sustainability Performance
Sustainability is increasingly viewed as a competitive advantage, not just a compliance requirement. However, there is still limited research on Chief Sustainability Officers (CSOs) in Asia, especially in the automotive sector, which plays a major role in emissions and sustainability issues. This…
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Artikel Jurnal Teks lengkap
Green Innovation: A Meta-Analytic Exploration of Green Supply Chain and Knowledge Sharing Dynamics
This study investigates the relationship between Green Supply Chain Management (GSCM) and Green Innovation (GI) through a meta-analysis of 24 peer-reviewed studies, addressing gaps in the literature by exploring their interconnectedness across various sectors. The findings reveal a significant…
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Artikel Jurnal Teks lengkap
Voluntary Adoption of Integrated Reporting and Firm Valuation: The Moderating Effect of ESG Performance
This study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange. A purposive sampling method was used to select the sample, which included companies with available ESG…
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Artikel Jurnal Teks lengkap
Capitalization Chronicles: Unraveling the Impact on Bank Profitability
This study seeks to investigate the influence of capitalization on the profitability of banks, focusing on financial data of 34 Indonesian commercial public banks over the period of 2013-2022. The researcher evaluates the capital ratio, a critical measure of financial stability, for its impact on…
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Artikel Jurnal
The Impact of Company Financial Performance and Audit Fees on the Disclosure of Key Audit Matters (KAM)
Key Audit Matters (KAM), recently mandated by ISA 701, aim to enhance audit transparency by addressing critical audit areas. This study provides empirical evidence on the impact of financial performance and audit fees on KAM disclosures. Furthermore, it categorizes KAM into two risk levels…
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Artikel Jurnal
The Influence of Organizational Slack on Firm Performance Moderated by Managerial Ability
This study examines the influence of organizational slacks on firm performance with managerial ability as a moderating variable. We divide organizational slack into three categories: available slack (current ratio), recoverable slack (sales, general, and administrative expenses ratio), and…
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Artikel Jurnal
Trust and Tax Morale
Institutional theory posits that the interaction of governance quality and institutional factors within both organizational and societal contexts shapes tax morale. Trust plays a key role at both interpersonal and institutional levels, enhancing tax morale and compliance. In today’s information…
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Artikel Jurnal
The Substance of Indonesian Women Directors in Creating Value
This paper aims to provide insight into the impact of the existence of female directors in the board of directors on firm value by taking into consideration the educational level and tenure of women directors in the governance of Indonesia’s companies. The hypotheses are tested on 177 Indonesian…
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Artikel Jurnal
CSR Website Disclosure and Company Business Performance
Research on CSR disclosure and company business performance has shown inconsistent results. Therefore, this study aims to deepen understanding by incorporating corporate reputation as a mediating variable and cost leadership strategy as a moderating variable. This study provides empirical evidence…
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Artikel Jurnal
Political Connections and Income Smoothing: Does Ownership Structure Matter?
This study aims to examine the effect of political connections on income smoothing. In addition, this study seeks to investigate whether ownership structure, as operationalized by institutional and managerial ownership, strengthens or weakens the relationship between political connections and…
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Artikel Jurnal
The Effect of Tax Relief Regulations on Dividend Policy of Publicly Listed Companies in Indonesia
This study aims to analyze the impact of tax relief regulations, effective since 2021, on the dividend policies of publicly listed companies in Indonesia. We use panel data covering a three-year period before and after the implementation of the tax relief. This study uses a total of 413 listed…
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Artikel Jurnal
The Influence of Payment Schemes and Monitoring on Budgetary Slack
The misuse and markup of the budget is one of the most prevalent forms of corruption in Indonesia. The concept is the same as budgetary slack, which is to deliberately lower the budget target to make it easier to achieve. This study investigates the impact of different payment and monitoring…
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Artikel Jurnal
Driving Sustainability
This study aims to examine and analyze the impact of managerial ability and the roles of the Board of Directors (BOD) on sustainability performance, with a focus on green CEO as a moderating variable. The BOD roles include an educational background in accounting and foreign experience, with an…
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Artikel Jurnal
ESG, CEO Tenure, and Firm Performance
This study examines the effect of ESG (Environmental, Social, and Governance) disclosure on the performance of real estate companies in the ASEAN-6 region, with CEO tenure as a moderating variable. Using panel data from 2016 to 2023, covering 424 observations of real estate firms listed on ASEAN-6…
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Artikel Jurnal
Audit, Gender, and Taxes
This research examines the relationship between CEOs’ gender and the presence of top-tier external auditors, specifically those from the Big Four, with corporate tax avoidance practices in Indonesia. Based on agency theory and considering Indonesia's unique institutional landscape, where women…