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The Indonesian Journal of Accounting Research
ISSN 2086-6887 · Ikatan Akuntan Indonesia · 91 artikel di indeks
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Artikel Jurnal
The Impact of Corporate Governance Characteristics on Corporate Financial Performance in Palestine: Does Board Gender Matter?
This study examines the influence of corporate governance (CG) characteristics on the corporate financial performance (CFP) of publicly listed non-financial firms on the Palestine Exchange (PEX) from 2013 to 2022. It investigates whether female directors, financial expertise, non-executive…
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Artikel Jurnal
Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure
We explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations. Our study introduces a novel measure of audit market…
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Artikel Jurnal
Examining Ownership Structure's Impact on Sustainability Disclosure to Enhance Corporate Value: Evidence from Indonesia
This study investigates the impact of ownership structure (foreign, government, and public ownership) on sustainability reporting, as measured by Environment, Social, and Governance (ESG) scores. The research sample includes public non-financial companies listed on the Indonesia Stock Exchange from…
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Artikel Jurnal
The Effectiveness of The Bankruptcy Prediction Indicators Approach From the Johannesburg Stock Exchange Perspective
Bankruptcy has many fatalities and results in significant losses, so early detection of financial difficulties is essential. This study compares the bankruptcy prediction indicators approach (BPIA) with the emerging market score (EMS) as a benchmarking measure to evaluate BPIA's ability to predict…
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Artikel Jurnal
Developing a Method to Measure Public Prosperity Gap between Ideal and Current Conditions of a Local Government: A Public Financial Management Perspective
This study aims to develop a method for measuring the public prosperity gap between the ideal condition, as stated in the constitution, and the current condition of a local government, utilizing the Purchasing Power Parity (PPP) Theory and the concept of service-level solvency. This study uses the…
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Artikel Jurnal
Digital Transformation at Forefront: Impact of Digital Orientation, Capabilities, and IT-Business Synergy on Higher Education Institutions Performance
This study investigates the impact of digital orientation, digital capabilities, and IT-business synergies on digital transformation. Additionally, it explores how these three variables influence higher education institutions' performance, using digital transformation as a mediating factor. This…
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Artikel Jurnal
The Influence of Audit Committee Characteristics on Firm Profitability in Ghana
This study explored how audit committee characteristics—specifically independence, meeting frequency, size, and financial expertise—affect the profitability of companies listed on the Ghana Stock Exchange. Using secondary data from industrial firms spanning 2010 to 2020, the research focused on…
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Artikel Jurnal
Do Personal Benefits, Professional Commitment, and Ethical Orientation Influence Earnings Management
Financial reports are a means for companies to communicate financial information to interested parties. The information in financial statements is generally used by external parties, investors, and creditors to make investment and lending decisions. The existence of stakeholders in these financial…
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Artikel Jurnal
Experiment Study: The Effect of Tournament Incentive Schemes on Budgetary Slack and Moral Reasoning as Moderation
A number of empirical findings on tournament incentive schemes proved the effectiveness and efficiency of tournament incentive schemes in improving the performance of employees and managers. However, the latest study connecting the tournament incentive schemes to negative behavior proved that the…
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Artikel Jurnal
Strategic Synergies: ESG Performance, Political Connection, and Audit Committees in Enhancing Company Value
This study examines the impact and implications of Environmental, Social, and Governance (ESG) performance, political connections, and audit committees on firm value in companies listed on the Indonesia Stock Exchange for the 2019–2023 period, with a total sample of 90 observations. The study…
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Artikel Jurnal
Corporate Philanthropic Expenditure Before and During COVID-19: The Role of Board Composition and Firm Performance
This study investigates the impact of corporate board composition (CBC) on corporate philanthropic expenditure (CPE) before and during the COVID-19 pandemic. It also examines how firm profitability moderates the association between CBC and CPE. Using a panel dataset of 264 firm-year observations…
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Artikel Jurnal
Digital Transformation in Tax Administration: The Role of Coretax, Service Quality, and Morality in Enhancing MSME Compliance in Indonesia
Global tax administrations increasingly adopt digital transformation to enhance compliance efficiency, yet Indonesian micro, small, and medium enterprises (MSMEs) still exhibit underreporting behavior that constrains the country's tax revenues. Persistent barriers, including limited internet…
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Artikel Jurnal
How Do CEO Tenure and Narcissism Moderate the Impact Of Sustainability Reporting on Firm Value? Evidence in Indonesia
This is to provide empirical evidence on the impact of sustainability reporting on firm value, moderated by CEO tenure and CEO narcissism. The data for this research encompasses all financial and nonfinancial sectors of companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2022. The…
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Artikel Jurnal
Intellectual Capital and Firm’s Operational Efficiency
This research aims to determine the effect of intellectual capital (IC) on operational efficiency in 180 companies in the basic materials, consumer cyclicals, consumer non-cyclicals, healthcare, and industrials subsectors listed on the Indonesia Stock Exchange from 2015 to 2024. IC is measured…
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Artikel Jurnal
Addressing Financial Accountability Challenges in an Indonesian Waqf Institution: Insights post-PSAK 412 Implementation
This study examines how and to whom financial accountability is practiced and assesses the post-implementation application of PSAK 412 at a pseudonymous waqf institution. We use a qualitative single-case design with semi-structured interviews, observation, and document analysis. Data were analyzed…
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Artikel Jurnal
Fraud Reporting: An Experimental Examination of the Effect of Security and Financial Incentives on Trust in Whistleblowing Hotlines
Fraud reporting is a key element of effective corporate governance. This study empirically examines the effect of security and financial incentives on trust in whistleblowing channels and the intention to report fraud in government organizations. This study uses an internet-based experiment…
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Artikel Jurnal
Rethinking Technostress: The Moderating Role of Regulatory Focus in Enhancing Academic Performance among Accounting Students
The study aims to elucidate the impact of technostress on student academic performance, with a focus on the moderating role of regulation-focused strategies (promotive and preventive regulatory focus). Specifically, it examines the correlation between academic performance and technostress among…
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Artikel Jurnal
Good for the Wallet - Good for the Planet: Do Environmental and Financial Performance Lead to Climate-related Disclosure of Asia-Pacific Companies?
This study investigates the relationship between corporate environmental performance and climate-related disclosure, and whether financial performance mediates that relationship, based on signalling theory and legitimacy theory. The analysis was based on 5,258 firm-year observations from…
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Artikel Jurnal
Building Trust Through Clarity: The Role of Key Audit Matters in Enhancing Financial Reporting Integrity for State-Owned Construction Companies (BUMN Karya)
This study explores the application and effectiveness of Key Audit Matters (KAMs) in improving financial transparency and audit quality within Indonesia's state-owned construction enterprises (BUMN Karya). A qualitative content analysis methodology was applied to identify recurring themes and…
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Artikel Jurnal
Trends and Opportunities in ESG Research within Sustainability Accounting: A Bibliometric Analysis
Awareness of environmental issues has been increasing over the past decade. At the international level, this heightened awareness has prompted many countries to focus on sustainability. Along with the growing awareness of sustainability, research on ESG in relation to sustainability accounting has…