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All Journal JAS (Journal of ASEAN Studies) TEMA (Jurnal Tera Ilmu Akuntansi)
Amidjaya, Prihatnolo Gandhi
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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CEO ACCOUNTING EXPERTISE: ITS IMPACT ON FINANCIAL STATEMENT QUALITY IN INDONESIAN PUBLIC FIRMS Sumarta, Nurmadi Harsa; Amidjaya, Prihatnolo Gandhi
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Following the growing access to firms' financial reports, we investigate the role of CEO accounting expertise on financial report quality in Indonesian listed firms. We analyze secondary data from 92 Indonesian listed firms in all industry sectors using multiple linear regression analysis. Our findings demonstrate that CEO accounting expertise positively affects financial report quality, by having more reliable financial information, better audit opinion, and on-time financial report submission. Our study provides implications to Indonesian firms to provide accounting knowledge to the CEO so that it would help build better accounting policies and practices to produce high-quality financial statements. This is very important as financial report quality increasingly provides positive implications to firms to achieve better accountability and market performance.
Sustainability Reporting and Corporate Performance: The Moderating Role of Corporate Internationalization Yau, Josephine Tan-Hwang; Yu, Magdalene Sze-Ee; Amidjaya, Prihatnolo Gandhi; Liwan , Audrey; Kueh , Jerome Swee-Hui; Hamdan , Rosita
JAS (Journal of ASEAN Studies) Vol. 12 No. 1 (2024): Journal of ASEAN Studies
Publisher : Centre for Business and Diplomatic Studies (CBDS) Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jas.v12i1.9476

Abstract

This study aims to investigate the relationship between sustainability reporting and corporate performance moderated by the internationalization level of the firms. The sample for this empirical study is collected from the Financial Times Stock Exchange (FTSE)100 firms listed on Bursa Malaysia for a period of nine years from 2011 to 2019. We examine the sustainability reporting based on the Global Reporting Initiative (GRI) standard with the G4 guideline, in which a content analysis method has been employed to obtain the Sustainability Reporting Index (SRI). The moderating variable for this study is the internationalization level, which is proxied by foreign sales generated. The findings demonstrate that sustainability reporting disclosure has no effect on corporate performance. However, internationalization improves corporate performance but serves no moderation role in the relationship between sustainability reporting and corporate performance. We conclude that there is no evidence to substantiate the claim that companies that disclose more in their sustainability reporting perform better, and this may be because Malaysian corporations are still new to non-financial reporting. We believe that although sustainability reporting is costly, sustainability reporting is able to enhance the reputation of firms in the international market. Sequentially, a highly internationalized firm with more sustainability reporting disclosures may bring wealth to the company in the long run.
Co-Authors Hamdan , Rosita Kueh , Jerome Swee-Hui Liwan , Audrey Nurmadi Harsa Sumarta, Nurmadi Harsa Yau, Josephine Tan-Hwang Yu, Magdalene Sze-Ee