Akuntansi dan Teknologi Informasi

Kemampuan CSR disclosure sebagai kosmetik earnings management

2025-10-02T11:52:25+00:00

Purpose – This study aims to analyze the role of Corporate Social Responsibility (CSR) disclosure in moderating the effect of earnings management (EM) on firm market value.

Method – The researcher employed a panel data regression method with a moderating variable approach. The sample consists of consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) during the years 2022 and 2023.

Findings – The results show that earnings management (EM) does not have a significant effect on firm market value. However, the level of CSR disclosure has a positive and significant impact on market value, indicating that investors respond positively to greater transparency in social and environmental reporting. Additionally, CSR disclosure is not proven to moderate the relationship between EM and firm market value.

Implications – These findings have important implications for corporate management, regulators such as the Financial Services Authority (OJK), and the Indonesia Stock Exchange in formulating policies that promote social accountability and limit earnings management practices.

Originality – The novelty of this study lies in the use of prior-year CSR data to capture the delayed effect of information on investor decision-making, as well as the application of a content analysis approach based on Global Reporting Initiative (GRI) items to enhance the validity of CSR disclosure measurement.

Determinan minat karir mahasiswa akuntansi dengan penghargaan finansial sebagai moderasi

2025-10-04T02:08:14+00:00

Purpose – this study intend to examine and analyze the factors that may influence accounting students' career interest by adding a moderating effect in the form of financial rewards.

Methods – This study uses a quantitative approach with purposive sampling. The population consists of 332 accounting students enrolled in 2022, and the sample includes 181 students. The analytical tool used is Warp PLS 8.0.

Findings - This study found a significant influence of job market considerations, social values, and work environment on accounting students' career interest. but, if moderating effect added is financial rewards, not all variable can be moderated by it. Financial rewards proven strengthen the influence of job market considerations and work environment on students' career interest, but were not able to strengthen or weaken the influence of social values on accounting students's career interest.

Implications - This study can provide a theoretical contribution that supports the Theory of Planned Behavior and Expectancy Theory, which state that career choices are influenced by social attitudes, subjective norms, and perceived control.

Originality - This study combines variables from two previous studies by adding a moderating effect in the form of financial rewards.

Pengaruh kualitas audit, audit tenure dan auditor switching terhadap opini audit going concern

2025-10-04T06:26:58+00:00

Purpose – This study aims to examine the effect of audit quality, audit tenure, and auditor switching on going concern audit opinions in Indonesian state-owned enterprises (SOEs), with company size as a moderating variable.

Methods – A purposive sampling technique was used to select 145 observations from 30 SOEs between 2019 and 2023. Logistic regression analysis was conducted using SPSS version 25.

Findings - The results indicate that audit quality negatively affects the issuance of going concern opinions. Company size significantly moderates the relationship between audit quality and going concern opinions. However, audit tenure and auditor switching do not have a significant impact.

Implications - These findings provide insights for management to enhance performance to reduce the risk of receiving going concern opinions, and for auditors to maintain independence and transparent communication during audits.

Originality - This research introduces company size as a moderating variable in the relationship between auditor-related factors and going concern audit opinions, specifically in the context of SOE.

Analisis wacana kritis atas aspek sosial dari isu keberlanjutan

2025-10-04T08:24:53+00:00

Purpose – The purpose of this study is to explain the emerging narratives about the social aspects of sustainability issues in companies that belong to the technology sector of the new economy listing board.

Methods – The paradigm used in this research is discourse analysis. Researchers used the document analysis method that focus more on social aspects due to the indirect and low impact in this studied sector.

Findings - This research unravel the emerging narrative amongst companies’ reports in the new economy listing board technology. Those are compliant, transparent, and strongly committed to running social programs to contribute the SDGs. These narratives are confirmed by the triangulations in the mass media that demonstrated the real conditions. In conclusion, the emerging naratives bring about the message that elaborate the focus of the company in addressing the sustainability issues, which is about compliance or achieving certain targets.

Implications - This research can contribute to add insights in sustainability research and the researcher wants to show that the public can see the narrative built on sustainability reports that are reported on sustainability issues.

Originality - Previous research has mostly discussed the manufacturing and banking sectors while the technology sector is still very rarely studied.

Determinants of audit fees: Auditor status, risk, report lag, and ownership structure

2025-10-04T17:51:44+00:00

Purpose – This study aims to analyze the factors influencing audit fees in financial sector companies listed on the Indonesia Stock Exchange (IDX). The variables examined include audit firm status, company risk, audit report lag, and type of ownership.

Methods – Secondary data were collected using a purposive sampling method from financial sector companies during the 2021–2023 period, resulting in 201 firm-year observations. The data were analyzed using multiple linear regression.

Findings - The results indicate that all independent variables—audit firm status, company risk, audit report lag, and type of ownership—have a positive influence on audit fees.

Implications - The findings contribute to auditors, regulators, and stakeholders by providing insights into the determinants of audit fees and emphasizing the importance of high-quality audits in maintaining financial transparency and accountability.

Originality - This research offers novelty by highlights the role of ownership type, a variable that has received limited attention in prior studies, particularly within the context of Indonesia's financial sector.

Pengembangan model pengendalian internal berbasis framework COSO dalam konteks pesantren

2025-10-05T16:38:46+00:00

Purpose – This study aims to analyze the internal control conditions and weaknesses that occur in Islamic boarding schools, so that researchers can provide priority recommendations for improvement to mitigate the risks that occur. In addition, researchers developed internal controls from COSO so that they can be applied and understood by Islamic boarding school stakeholders in an easy, relevant, and effective manner.

Methods – Project-based research was chosen in this study because it aimed to develop a model of internal control specific to Islamic boarding schools. The development used the 4D model, which consists of define, design, develop, and disseminate. Data were collected using observation, interviews, and documentation techniques. Meanwhile, the researchers used a risk matrix and triangulation techniques to process the data produced.

Findings – This study produced two outputs: first, a SACICK (self-assessment checklist of internal control kits) evaluation guideline, which is useful for assessing the condition of internal control systems and mitigating risks; and second, recommendations for improvement in the form of a risk analysis report, which is useful as a database for mitigating risks in the following year.

Implications – The implications of this research for Islamic boarding schools include the need to maintain, improve, supplement, and clarify categories in accordance with the internal control framework.

Originality – This study differs from previous studies in terms of developing an internal control model that can be used to assess internal control conditions and mitigate risks.

Pengaruh kinerja lingkungan, media exposure, agresivitas pajak, dan kepemilikan asing terhadap pengungkapan CSR

2025-10-07T02:25:53+00:00

Purpose – This study aims to analyze the influence of environmental performance, media exposure, tax aggressiveness, and foreign ownership on Corporate Social Responsibility (CSR) disclosure in energy and raw materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024.

Methods – The research was conducted by analyzing secondary data on companies in the energy and raw materials sector with a sample of 24 companies over four (4) years of observation. The data obtained were tested using multiple linear regression analysis.

Findings - The results of the study indicate that environmental performance and media exposure have a significant positive effect on CSR disclosure. However, tax aggressiveness and foreign ownership do not.

Implications - The findings highlight the importance for companies to improve environmental performance and utilize media exposure as key factors in gaining societal legitimacy and ensuring business sustainability. For stakeholders, the study offers a useful reference in evaluating CSR disclosure quality.

Originality - This study simultaneously examines four determinants of CSR disclosure using a sample of energy and raw material companies, thereby extending prior research that focused primarily on the mining sector.

ESG and firm value: The moderating role of firm-specific contexts in Indonesia

2025-10-15T14:13:10+00:00

Purpose – This study aims to examine the impact of environmental, social, and governance (ESG) performance on firm market value, while incorporating firm-specific contexts such as downside risk and upside potential as moderating variables.

Methods – A quantitative approach was employed, using data from firms listed on the Indonesia Stock Exchange during 2018–2022 that had ESG scores from S&P Global Ratings. A total of 176 firm years were selected and analyzed using moderated regression analysis.

Findings - The results reveal a negative relationship between ESG performance and firm value. However, financial risk and environmental risk significantly mitigate the negative impact of ESG on firm value, while financial stability and sales growth do not moderate the relationship. These findings emphasize that investors in emerging markets perceive ESG differently than those in developed economies.

Implications - This research provides theoretical implications by enriching the literature on investor responses to ESG in developing countries, and practical insights for managers and investors in using ESG as a risk management tool..

Originality - Unlike prior studies in developed markets that highlight ESG’s positive role, this study shows that Indonesian investors tend to view ESG negatively unless it serves as an effective risk-reduction mechanism, highlighting the importance of firm-specific contexts.

Determinan audit report lag dengan adopsi teknologi informasi sebagai moderasi pada bursa efek tiga negara

2025-10-08T13:54:29+00:00

Purpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries: Indonesia, Malaysia, and Australia.

Methods – This research uses a quantitative method with secondary data. The tool used for data processing and analysis is EViews 13, employing a panel data regression model.

Findings - The results of the study reveal that: (1) Auditor reputation has a negative effect on audit report lag, (2) Audit opinion does not have a negative effect on audit report lag, (3) Audit tenure does not have a negative effect on audit report lag, (4) Information technology adoption does not moderate the effect of auditor reputation on audit report lag, (5) Information technology adoption does not moderate the effect of audit opinion on audit report lag, and (6) Information technology adoption does not moderate the effect of audit tenure on audit report lag.

Implications - A This study reinforces agency theory by showing that auditor reputation can accelerate audit report lag. However, the insignificant findings of audit opinion and audit tenure suggest that traditional factors may not always apply in a cross-country context, thus audit theory should consider contextual factors and technological developments.

Originality - The novelty of this research lies in the use of information technology adoption as a moderating variable and the comparative analysis across three countries.

Antara citra dan realita: Peran CSR terhadap return saham dalam bayang-bayang penghindaran pajak

2025-10-09T09:02:45+00:00

Purpose – This study aims to test and analyze the effect of corporate social responsibility on stock returns, as well as the role of tax avoidance as a moderating variable in health service and pharmaceutical sector companies listed on the IDX for the 2021-2023 period.

Methods – This study uses a quantitative approach with secondary data sources. Data analysis was conducted using Moderated Regression Analysis (MRA) to test the interaction relationship between CSR and tax avoidance on stock returns.

Findings - The results of this study indicate that CSR disclosure has a positive effect on stock returns. Meanwhile, tax avoidance does not moderate the effect of CSR disclosure on stock returns.

Implications - This study provides theoretical contributions to the development of signaling and legitimacy theory, as well as practical benefits for academics, companies, investors, and government in understanding the relationship between CSR, tax avoidance, and stock returns as a basis for decision making and policy making.

Originality - This study enriches the literature by presenting tax avoidance as a moderating variable in the relationship between CSR and stock returns, which has rarely been examined in previous studies.