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Wahana Riset Akuntansi is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License<a title="The University of Manchester" href="http://man-fe.hosted.exlibrisgroup.com/primo_library/libweb/action/display.do?tabs=viewOnlineTab&ct=display&fn=search&doc=44MAN_ALMA_DS51242510270001631&indx=2&recIds=44MAN_ALMA_DS51242510270001631&recIdxs=1&elementId=1&renderMode=poppedOut&displayMode=full&frbrVersion=&frbg=&vl(183369429UI1)=journals&&dscnt=0&scp.scps=scope:(44MAN),primo_central_multiple_fe&tb=t&vid=MU_VU1_BETA&mode=Basic&srt=rank&tab=local&dum=true&vl(freeText0)=humaniora&dstmp=1472863324796" target="http://ejournal.unp.ac.id/index.php/jipe/about/_blank">. ­­­­­­­­­­­­­­­­­­ You are free to: Share — copy and redistribute the material in any medium or format Adapt — remix, transform, and build upon the material Under the following terms: Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. NonCommercial — You may not use the material for commercial purposes. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits. Notices: You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation. No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
The Effect of Audit Quality on ESG Performance with Media Coverage as a Moderating Variable
Purpose – This study aims to examine the impact of audit quality on ESG performance with media coverage as a moderating variable in companies listed on the Indonesia Stock Exchange from 2020 to 2023 Design/methodology/approach –This study is a causal research utilizing a quantitative approach. The population for this research includes all companies in the listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The sampling method employed is purposive sampling. Findings – the result of this study find that audit quality, as proxied by the Big Four, does not have a significant impact on ESG performance while as proxied by the audit fees has positive effect on ESG performance. Media coverage as moderating variable does not moderate the relation between the big four and the audit fees on ESG performance. Originality/value – This study provides a novel contribution to the literature on audit quality and media coverage in relation to ESG performance First, it enriches the existing literature on audit quality and media coverage, which remains limited in emerging markets, particularly in Indonesia, by utilizing a measurement approach that differs from similar studies. Second, this research broadens the examination of media coverage which has been widely studied but has produced diverse results. Research limitations/implications – The results of this study indicate that the big four do not affect ESG performance, but audit costs do, and media coverage does not moderate the relationship between the three. The limited generalizability of the sample and research period in this study may provide an opportunity for further research. Future studies could explore a broader and specific range of industries, longer time periods, or different geographic regions to enhance the generalizability of the findings and provide deeper insights into the relationship between these factors and ESG performance. Keywords: ESG performance; audit quality; big four; audit fees; media coverage Article Type: Research Paper
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The Influence of Financial Education, Inflation, and Per Capita Expenditure on the Intermediation Function of Rural Banks (BPR) in Indonesia
Abstract Purpose – This study examines the impact of financial education, inflation, and per capita expenditure on the intermediation function of Rural Banks (BPR) in Indonesia, focusing on deposit mobilization and credit distribution across all provinces in 2024. The research is grounded in the accounting and financial management perspective, recognizing that intermediation outcomes are not only reflective of market behavior but also integral to financial reporting, institutional performance measurement, and regional economic accountability. Disparities in financial literacy and regional economic indicators have implications for the effectiveness of BPRs, which serve as key financial intermediaries for local communities and MSMEs. Design/methodology/approach – Using cross-sectional data from 34 provinces in Indonesia in 2024, this research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between financial literacy, macroeconomic indicators, and BPR intermediation performance. Findings – This study identifies that financial education significantly influences deposit mobilization, indicating its role in shaping public trust and engagement in financial institutions. However, it does not significantly affect credit distribution. Inflation shows no effect on deposit mobilization but significantly impacts credit allocation, suggesting sensitivity in credit risk assessments and lending decisions. Per capita expenditure also demonstrates a significant effect on credit distribution, highlighting the relevance of consumption-based financial behavior in credit demand forecasting. Originality/value – From an accounting standpoint, these findings underscore the importance of integrating non-financial indicators such as education and macroeconomic variables into performance evaluation frameworks for BPRs. Strengthening financial education initiatives could improve deposit liabilities reported in BPR financial statements, while inflation and consumption trends should be factored into provisioning and credit risk disclosures. The results have practical implications for regulatory bodies, financial educators, and BPR management in aligning financial intermediation strategies with sound accounting practices and sustainable local economic development Research limitations/implications – The use of cross-sectional data limits the ability to capture temporal dynamics. Future research should consider panel data and additional macroeconomic or seasonal factors to enrich the analysis Keywords: financial literacy, inflation, rural banks, credit distribution, deposit mobilization
The Influence of Corporate Political Connections and Family Ownership on Audit Quality
Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables. Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis. Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size. Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy. Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results. Keywords: Corporate Political Connections, Family Ownership, Audit Quality Article Type: Research Paper
Perspektif Akademisi dan Mahasiswa Terhadap Integrasi Materi Keberlanjutan dan Digitalisasi dalam Pendidikan Akuntansi Vokasi
Purpose – This study aims to explore the integration of sustainability and digitalization aspects in accounting education, as well as to analyze the perspectives of academics and students at the State Polytechnic of Malang (Polinema). Design/methodology/approach – A qualitative case study approach was applied to the D-IV Accounting Management program, with data collected through questionnaires (involving 29 lecturers and 112 students) and Focus Group Discussions (FGD). Data analysis involved reduction, presentation, and conclusion drawing. Findings – The study indicates that integrating both aspects is crucial to enhancing curriculum relevance with modern industry demands. Sustainability is viewed as an ethical foundation for decision-making, while digitalization is key to improving efficiency and accuracy in accounting practices. However, key challenges include: (1) an overcrowded curriculum, (2) lecturers’ limited competency in technology and sustainability, (3) inadequate digital infrastructure, and (4) resistance to change. From an institutional perspective, external pressures (e.g., industry demands, global regulations) and normative pressures (professional standards) drive this integration, though internal resource gaps remain barriers. Proposed strategies include lecturer training, technology-based learning platforms, contextual case studies, and industry collaboration. This study contributes to developing adaptive accounting curricula and strengthens Institutional Theory in understanding higher education dynamics. The findings recommend a holistic approach to align accounting education with sustainable business practices and digital transformation. Originality/value – This study aims to address a gap in the literature, which has predominantly focused on university-based academic institutions, by offering a qualitative exploration of vocational education—a sector that remains underexplored yet plays a strategic role in shaping accounting competencies that are adaptive to global challenges. By incorporating perspectives from both academics and students, this study provides fresh insights into the unique contributions and potential of vocational education in the evolving accounting landscape. Research limitations/implications – This study is limited to students of the D4 in Managerial Accounting program at Politeknik Negeri Malang, which may affect the generalizability of the findings to other vocational institutions or accounting programs. Despite this limitation, the study offers several important implications for various stakeholders in accounting education. For educational institutions, the results highlight the importance of developing internal policies that support systemic and continuous curriculum reform. Institutional support is essential to ensure that the integration of sustainability and digitalization topics moves beyond discourse and is meaningfully implemented in the learning process. Lecturers need to enhance their capacity through continuous training, particularly in digital literacy and understanding sustainability issues, so that the instructional materials they deliver align with industry needs and the evolving demands of the profession. For policymakers, there is a need to develop clearer and more operational national guidelines regarding graduate competency standards that integrate sustainability and digital technologies, especially in the context of vocational education. Keywords: Sustainability, digitalization, accounting education, curriculum, qualitative study. Article Type: Research Paper
Sinergi ESG dan Komite Audit: Strategi Menuju Kinerja Keuangan yang Berkelanjutan
Purpose – This study aims to examine the influence of ESG performance and the audit committee on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. Design/methodology/approach – The sample in this study consisted of 72 companies listed on the Indonesia Stock Exchange, with a total of 216 observations. The data analysis method used was multiple linear regression analysis with SPSS 25. Findings – The results of the hypothesis test for partial effects (t-test) indicate that ESG performance has a positive and significant effect on financial performance. Meanwhile, the audit committee variable has a negative and significant effect on financial performance. Originality/value – This study is novel in that it examines the influence of Environmental, Social, and Governance (ESG) performance and Audit Committees on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research's novelty lies in the post-pandemic observation period, which represents the economic recovery phase, and in examining the interaction between ESG performance and Audit Committee effectiveness in improving financial performance. Research limitations/implications – This study contributes by simultaneously examining the role of ESG performance and the audit committee in influencing financial performance. While prior research has largely focused on these aspects separately, this study integrates sustainability performance and corporate governance mechanisms, offering a more comprehensive perspective. The findings provide both theoretical enrichment and practical implications, showing that strong ESG practices supported by an effective audit committee can enhance financial outcomes and long-term firm value. Keywords: ESG performance, audit committee, corporate governance, financial performance, emerging economy Article Type: Research Paper.
Sikap Keuangan dan Pengaruhnya terhadap Perilaku Keuangan Gen Z di Surabaya: Peran Literasi Keuangan dan Fintech
Purpose – This study aims to examine the role of financial attitudes as a personal psychological factor that is evaluative, affective, or instrumental in explaining the financial behavior of Generation Z. Furthermore, this study considers financial literacy and fintech as variables influencing financial behavior. Design/methodology/approach – The study was conducted using a quantitative approach by distributing questionnaires to Generation Z in Surabaya. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to test the relationships between variables in the research model. Findings – The results indicate that financial attitudes have a significant influence on Gen Z's financial behavior. Financial literacy and fintech use also contribute to shaping more targeted financial behavior. Originality/value – This study makes an empirical contribution by highlighting the psychological role of financial attitudes in the financial behavior model of Generation Z and combining them with financial literacy and fintech variables within a research framework based on the Theory of Planned Behavior (TPB). Research limitations/implications – The limitations of this study lie in the use of a cross-sectional design and the limited geographical coverage of respondents. The study findings can serve as a basis for academics, policymakers, and fintech service providers to design strategies to improve the financial behavior of the younger generation. Keywords: Financial attitudes, financial behavior, generation z, financial literacy, fintech. Article Type: Research Paper
Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis
Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables. Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis. Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size. Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy. Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results. Keywords: Corporate political connections, family ownership, audit quality Article Type: Bibliometric Review