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The Influence of Sustainability Performance and Institutional Ownership on Earnings Management In ASEAN Countries
Full text linkThis research is prompted by the escalating emphasis on sustainability performance and corporate governance across the ASEAN countries, along with persistent concerns regarding financial reporting manipulation that weakens the credibility and reliability of corporate disclosures. This study adopts a quantitative approach using secondary data from 238 non-financial sector firms in ASEAN (Indonesia, Malaysia, Singapore, and Thailand) over the 2016–2023 period. Data analysis was performed using panel data regression with the Fixed Effect Model (FEM), implemented through EViews version 12. The results indicate that sustainability performance does not exert a significant influence on earnings management, suggesting that sustainability initiatives in the ASEAN countries remain predominantly symbolic and have not yet functioned effectively as managerial monitoring mechanisms. In contrast, institutional ownership demonstrates a significant negative effect on earnings management, implying that higher levels of institutional shareholding are associated with reduced earnings manipulation levels. Regarding the control variables, firm size and leverage show significant negative effects on earnings management, whereas profitability and industry type show no significant impact. Overall, the findings imply that internal corporate attributes, particularly ownership structure and governance mechanisms, play a more substantial role than external factors in constraining managerial opportunism. This study provides important implications for managers, investors, and regulators across ASEAN countries to strengthen the corporate governance frameworks and encourage more substantive sustainability practices, enabling them to function not merely as compliance instruments but also as mechanisms for enhancing transparency and the integrity of financial reporting
Pemanfaatan Kapabilitas Konsultan Pajak dalam Pemeriksaan Pajak Penghasilan: Studi Kasus berdasarkan Perspektif Relational View
Full text linkTax audits play an important role in assessing corporate compliance and determining final tax liabilities. Companies often face internal capability limitations when explaining their tax positions to the authorities. This study addresses the primary question of how tax consultant assistance influences audit outcomes, particularly the value of tax adjustments and the final tax liabilities after the discussion process. The purpose of this research is to analyze the benefits of tax consultant assistance by comparing the 2022 tax audit handled internally with the 2023 audit supported by a consultant. The study was conducted at PT DCP using a descriptive qualitative method. Data were collected through documentation and semi structured interviews with four informants directly involved in the audit process. The analysis was carried out by mapping the findings to four mechanisms of the Relational View, namely relation-specific assets, knowledge-sharing routines, complementary resources, and effective governance. The results show a notable reduction in tax adjustments, from 30.24% in the 2022 tax year to 8.59% in 2023. The approval rate of restitution increased from 9.48% to 82.29%. Consultant assistance improved the clarity of arguments, strengthened coordination, and reduced misinterpretation of the auditor’s requests. This study contributes by demonstrating that strategic collaboration between companies and tax consultants has a direct impact on the effectiveness of the audit process and its final outcomes
The Role of Cash, Receivables, and Inventory Turnover in Driving Profitability in Food and Beverage Manufacturing Firms
No full textThis study investigates the effect of cash turnover, receivables turnover, and inventory turnover on the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. The research aims to evaluate how working capital efficiency contributes to firms’ financial performance in a sector characterized by rapid production cycles and high inventory mobility. A quantitative approach was employed using purposive sampling, resulting in 36 firm-year observations. Descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination were applied to analyze the relationships among variables. The results show substantial variation in working capital indicators and profitability across firms. Cash turnover demonstrates no significant effect on profitability, reflecting the stability of operational cycles in the industry and the stronger influence of production efficiency and cost management. In contrast, receivables turnover exhibits a significant positive impact, indicating that faster collection enhances liquidity and supports improved earnings. Inventory turnover also shows a significant positive effect, suggesting that efficient inventory management reduces holding costs, enhances sales performance, and strengthens cash flows. The simultaneous analysis confirms that cash turnover, receivables turnover, and inventory turnover collectively influence profitability, highlighting the strategic importance of integrated working capital management. Overall, the findings emphasize that receivables and inventory efficiency are critical drivers of profitability, while cash turnover plays a less direct role. This study contributes to the literature by providing empirical evidence from the Indonesian food and beverage manufacturing subsector and underscores the need for firms to optimize working capital components to sustain financial performance. The results also imply that broader operational and market factors should be considered in future research
Moderasi Opini Audit pada Pengaruh Ketergantungan dan Kemandirian Daerah terhadap Pengungkapan LKPD Indonesia 2020–2023
Full text linkTransparency and accountability of regional finances are crucial elements of good governance. However, the level of mandatory disclosure in the Regional Government Financial Report (LKPD) has not yet reached 100%. One factor that can influence the level of disclosure is the level of regional dependence and independence in financial management. This study aims to examine the effect of regional dependence and independence on the level of mandatory disclosure in the LKPD, with audit opinion as a moderating variable. Audit opinion plays a crucial role in assessing the quality of financial reports and can strengthen or weaken the relationship between regional dependence and independence and LKPD disclosure. The research method used in this study was purposive sampling with a total sample of 136. The results show that regional independence has a significant positive effect, while the level of dependence does not directly affect disclosure. Audit opinion has been shown to moderate both relationships. This study is expected to provide academic contributions in the field of public sector accounting auditing and provide consideration for regional governments in improving regional financial transparency and accountability
Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa
Full text linkEthical violations in the accounting profession continue to raise global concerns, and universities play a central role in shaping the integrity of future professionals. This study aims to examine the influence of Islamic Spiritual Intelligence (ISI), Love of Money (LOM), and Engagement (ENG) and Accounting Students’ Ethical Perception (ASEP) in Indonesia. Using the framework of Moral Self-Regulation Theory, this research adopts a quantitative approach with an explanatory survey method. Three hundred twenty-two questionnaires were distributed, and 302 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with Smart PLS 4.0. The findings show that ISI significantly reduces students' materialistic tendencies (LOM) and enhances their engagement in academic and social activities. ISI also has a direct and indirect effect on students' ethical perceptions. Engagement positively influences ethical perceptions and partially mediates the effects of ISI and LOM. Additionally, the interaction between LOM and ENG negatively impacts ethical perception, indicating that high engagement may buffer the adverse effects of materialism. The study contributes to the literature by highlighting the critical role of spirituality and affective involvement in moral development, especially within Muslim-majority contexts. The findings recommend that higher education institutions integrate spiritual values and student engagement into ethics curricula to promote holistic character education.
Pengaruh Risiko Litigasi, Ukuran KAP dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Sektor Energi)
Full text linkThis study examines the effect of litigation risk, the size of public accounting firms, and leverage on accounting conservatism in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The energy sector has unique characteristics, such as high regulatory pressure, environmental risk, and long-term financing complexity, which make the application of conservative accounting especially relevant. Accounting conservatism is used as a prudential mechanism to mitigate information asymmetry, legal exposure, debt covenant violations, and agency conflicts. This study employs a quantitative approach using secondary data from annual and sustainability reports, with a total of 275 firm-year observations selected through purposive sampling. Panel data regression using the Fixed Effect Model (FEM) was applied after conducting model selection tests. The results show that litigation risk and leverage have a positive and significant effect on accounting conservatism, indicating that companies facing high legal exposure and debt obligations tend to adopt more conservative reporting practices. Conversely, the size of public accounting firms does not significantly influence accounting conservatism, suggesting that conservatism in the energy sector is more driven by regulatory and contractual pressures than by auditor reputation
Reframing Deception: Redefining the Fraud Triangle in the Era of Ethical Governance
Full text linkThis study reviews the evolution of the Fraud Triangle Theory (FTT) from 2010 to 2025 and examines how digital transformation and sustainability issues reshape its explanatory relevance. Using the PRISMA 2020 protocol, a Systematic Literature Review was conducted on 26 Scopus-indexed articles. Descriptive, content, and bibliometric analyses were applied to identify publication trends, methodological patterns, and theoretical developments. Results show that 76% of studies used qualitative or mixed methods, while only 24% employed quantitative or data-driven approaches. Research output peaked in 2022 with 12 publications, and the United States, China, and Indonesia accounted for 54% of contributions. Although FTT remains the dominant framework, 31% of studies integrated Agency Theory, Signaling Theory, or Critical Discourse Analysis. Fraud research increasingly addresses digital governance, ESG violations, and greenwashing. These findings position FTT as a dynamic model shaped by ethical, technological, and institutional forces, underscoring the need for hybrid behavior data analytical frameworks
Identifikasi Faktor Penentu Kecurangan Pada UMKM: Perspektif Hexagon Theory Dan Efektivitas Pengendalian Internal
Full text linkThis study aims to investigate the factors that can encourage employees to commit fraud in SMEs. The fraud hexagon theory is used to examine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent acts by employees, with the effectiveness of internal control as a moderating variable. This study uses primary data with a survey approach, so that questionnaires are distributed to respondents as the main data collection tool. From the questionnaires distributed to SME employees in Indonesia, 400 respondents were obtained, with the majority having a bachelor's degree (63.33%) and 5-10 years of work experience (46%) for analysis. The research hypothesis was tested using SEM-PLS. The results of the structural model analysis indicate that not all six components of the fraud hexagon theory drive employees to commit fraud in SMEs. Only the constructs of pressure and capability have a significant influence on employee fraud. Internal control effectiveness can influence the relationship between capability and employees to commit fraud. Without pressure and knowledge, a person cannot create a plan that can prevent fraud from being detected, but mitigation measures can be carried out with the implementation of strict internal controls. This study has implications for SME owners and managers in an effort to maintain SME resilience in the long term so that losses caused by employee fraud can be prevented
Kualitas Audit sebagai Pemoderasi: Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Migas di ASEAN
Full text linkThis study examines the impact of ESG disclosures on the financial performance of ASEAN oil and gas companies, with audit quality as a moderating variable, using 130 firm-year observations from ASEAN Xchange-listed firms during 2020–2024 and panel data regression. Addressing the limited empirical evidence on the moderating role of audit quality in the ESG–financial performance relationship within environmentally sensitive industries in emerging ASEAN markets, this study fills an important research gap. The results show that environmental disclosure has a significant negative effect on ROE due to short-term cost burdens, while social and governance disclosures exhibit positive but insignificant effects. Audit quality, measured by multidimensional measurement, using Big4 affiliation, auditor tenure, and auditor opinion, positively moderates the relationship between environmental disclosure and financial performance, but shows no moderating effect for social or governance disclosures. Theoretically, this study contributes to legitimacy and stakeholder theory by demonstrating that the financial consequences of ESG disclosure depend on both disclosure content and the credibility of corporate reporting mechanisms. Practically, the findings suggest that ASEAN oil and gas companies should manage ESG disclosures strategically to avoid short-term cost burdens, while high audit quality enhances credibility, strengthens market trust, especially for environmental disclosures, and can support financing access and long-term financial performance
Implementasi Coretax terhadap Efisiensi Proses Administrasi Perpajakan dan Kepuasan Wajib Pajak di Era Digital: (Studi Kasus Di KPP Pratama Kediri)
Full text linkStarting in 2025, the integrated tax administration system (also known as Coretax) will be implemented in Indonesia with the aim of increasing the effectiveness and transparency of the country's tax administration system. The purpose of this study is to examine the effect of administrative process efficiency (y1) on taxpayer satisfaction (y2) after the implementation of Coretax (x). The method used is purposive sampling, with data collection techniques including observation, interviews, and documentation. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the large variable of administrative process efficiency (Y1) has a more dominant effect on the level of taxpayer satisfaction (Y2) after the implementation of Coretax (X), that the administrative process efficiency (Y1) has a more dominant effect. The implications of this study are to encourage taxpayer digital literacy so that services become faster and more effective