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Lilik Suyanti
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 4 Documents
 1 
Search results for , issue "Vol 26, No 3 (2023): IJAR September - December 2023 Progress" : 4 Documents clear
How Does Corporate Social Responsibility Disclosure Affect Firm Value: Firm Maturity and Firm Financial Risk Context Intan Nurjanah; Choirunnisa Arifa
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September - December 2023 Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.716

Abstract

Corporate Social Responsibility (CSR) is an activity based on altruistic reasons, but CSR disclosure also requires careful implementation consideration so that CSR disclosure becomes a tool that benefits various parties, both for different stakeholders and for the company. This study aims to examine the level of corporate maturity and corporate financial risk in moderating the relationship between CSR disclosure and firm value. The sample of this research is a non-financial company listed on the Indonesia Stock Exchange. The final sample size is 28 companies consisting of 168 observations from 2014 to 2019. The data in this study were analyzed using multiple linear regression analysis and moderated regression analysis through SPSS version 25. The results show that CSR disclosure reduces firm value in companies in Indonesia. However, the variable maturity of the company can moderate the direction of the influence of CSR on firm value from negative to positive at a significant level. Furthermore, the company's financial risk variable is also able to moderate the direction of the influence of CSR and firm value to be positive and significant. These two moderating variables are empirically important contingency factors for companies in Indonesia. This shows that the influence of CSR and corporate value is not entirely positive or negative, but is influenced by certain conditions that make CSR disclosure beneficial to all parties. This research is expected to provide an overview for company management to carry out CSR implementation through careful consideration decisions starting from planning to evaluation, to produce CSR disclosures that increase corporate value and provide value to outsiders.
A Study of Efficacy of Information Systems and Performance Accountability in Governmental Agency Hamzah Ritchi; Andi Irawan; Zaldy Adrianto; Wina Aprilianisa
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September - December 2023 Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.680

Abstract

This study aims at determining the efficacy of adopting the information system (IS) on performance accountability in the Indonesian government based on DeLone McLean's success model. Based on performance accountability reports being lodged by 77 ministries and institutions, 41 units responded. One hundred sixty-four respondents completed the questionnaire using purposive sampling, filling up two proportionate categories of independent and dependent variables. Path analysis was employed for the data analysis. The results confirm that quality elements as the exogenous factor, individually and together, significantly affect governmental performance accountability, satisfying the respected hypotheses. IS quality also shows a significant effect on information quality. 
Concentrated Ownership and Corporate Social Responsibility: Insights from Indian Companies Srikanth Potharla
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September - December 2023 Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.697

Abstract

This study examined the complex relationship between ownership structures, family business dynamics, group affiliations, and Corporate Social Responsibility (CSR) expenditures on the Indian market from 2010 to 2022. Using 10,684 observations representing 1,882 Indian companies, this study analyzed block-holder investment size, coalition effect, and contestability factors. This study hypothesized and found empirical evidence indicating that family businesses with substantial promoter holdings allocate fewer resources to CSR, primarily due to their propensity to maintain control and conserve resources. In addition, the study reveals the significant effects of power dynamics within organizations, competitive landscapes, and group affiliations on CSR initiatives. The findings are important to various stakeholders, including retail and institutional investors, government bodies, non-governmental organizations, consumers, and suppliers, as they provide insights to advance responsible business practices and foster a more sustainable and socially responsible business environment.
Types of Control, Ethical Work Climates, and Organizational Citizenship Behavior in the Work-from-Home Setting: Lesson Learned from the Covid-19 Pandemic Lufi Yuwana Mursita; Nurul Mustafida; Rizki Rachmadia
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September - December 2023 Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.707

Abstract

The COVID-19 pandemic has encouraged companies worldwide to adjust their working methods using digital technology, especially the work-from-home policy. This paper’s objective is to investigate the effect of the type of management control on organizational citizenship behavior (OCB) in the work-from-home setting, in which the initial design of the job is not intended to be remote. This study also identifies the mediating role of ethical work climates between the two variables. The data are collected through an online survey with 116 respondents of employees working in originally non-remote workplace settings before the pandemic. SmartPLS4.0 is utilized to analyze the data. This study suggests that action control (formal control), personnel control (informal control), and cultural control (informal control) have a positive effect on the ethical work climate. At the same time, the effect further escalates positively to organizational citizenship behavior. Therefore, the ethical work climate fully mediates the three types of control on organizational citizenship behavior. The other finding shows no effect of results control on the ethical work climate. This paper provides evidence that the most effective type of control in involuntary enabled remote working settings is the non-results control or so-called behavioral control. This attempt to reveal the implication of sudden remote working on the effect of control practice on OCBs has not been made by previous research, which makes it the novelty of this research.

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