“Koh Ngomong” and a Desire to Do Whistleblowing: An Experimental Study

The issue of whistleblowing has attracted attention several decades ago until now. The interesting trigger for whistleblowing issues is the increase in the frequency or number of violations of organizations around the world and massive media coverage. The aim of the study is to analyze the influence of the Koh Ngomong attitude towards the intention to do whistleblowing. The study also examined the effect of the Koh Ngomong attitude on the tendency of employees to choose internal or external reporting channels. Subjects in this study were students in Magister of Accounting, Faculty of Economics and Business, Udayana University, Bali. The subject acts as a surrogate of a management accountant who reports a fraud (whistleblower). This study uses the between subject experimental method, with 2x2 factorial design manipulation. Analysis tool using Analysis of Variance (ANOVA). The results of the study show that there is no difference in the reporting path between Koh Ngomong and non Koh Ngomong groups to become a whistleblower.</p

Transparasi Informasi Memoderasi Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Pertambangan di Bursa Efek Indonesia

The behavior of tax aggressiveness by taxpayers, especially corporate taxpayers will have an impact on the value of the company. The company's transparency to information relating to the company as well as the fulfillment of corporate liabilities to society, the environment, and government can also affect the value of the company. This research tries to dig deeply about the influence of tax aggressiveness undertaken by the company on the value of the company with the transparency of information as a moderating variable. This study also uses profitability control, leverage, firm size and audit quality. Tax aggressiveness is proxied by comparing Net Profit Margin to Net Profit Margin Industry. Company value is proxied with Tobins'Q ratio. The data selected by purposive sampling method. The sampel in this study were using 36 companies that listing in Indonesian Stock Exchange periode 2013-2015. The result of this research is tax aggressiveness have positive effect on firm value while transparency of information can strengthen the influence of tax aggressiveness on company value

Moderating role of enterprise risk management in the relationship between sustainability performance and a firm’s competitive advantage

The emergence of sustainable business practices has garnered interest among stakeholders. However, the question of whether sustainability performance provides companies with a competitive advantage is still being debated in the literature. This paper aims to examine the influence of sustainability performance – namely economic sustainability performance and environmental, social, governance (ESG) – on competitive advantage, with the effectiveness of enterprise risk management (ERM) as the moderating variable. This paper used 202 firm-year observations during 2015–2022 from non-financial sector companies listed on the Indonesia Stock Exchange. To test the hypotheses, panel data regression with a one-year time-lag analysis is conducted. The findings show that economic sustainability performance has no relationship with competitive advantage, while ESG has a positive effect. Furthermore, ERM effectiveness strengthens the effect of economic sustainability and ESG on competitive advantage. Further investigation used a two-year time-lag analysis for a long-term perspective. The analysis shows that economic sustainability performance and ESG have a positive impact on competitive advantage. In contrast, ERM effectiveness has no effect on the relationship between economic sustainability performance and competitive advantage. Moreover, additional analysis incorporates the effect of COVID-19 into the main model and shows that the pandemic did not affect competitive advantage; this is consistent with the main results. The findings encourage companies to improve their risk management and sustainability initiatives. The government may also take it into account when developing rules that promote the implementation of sustainable development. AcknowledgmentThis research was supported by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia through the Center for Higher Education Fund (BPPT) and Indonesia Endowment Funds for Education (LPDP) for providing the Indonesian Education Scholarship (BPI-Beasiswa Pendidikan Indonesia)

The effect of ESG and earnings quality on the value relevance of earnings and book value

This paper aims to investigate the value relevance of ESG (environmental, social and governance) and earnings quality of companies listed on the Indonesia Stock Exchange during the period from 2012 to 2022. Furthermore, this study also investigates the value relevance of earnings and book value in the presence of ESG and earnings quality. The value relevance was operationalized using Ohlson's price model (1995), and data was extracted from the Refinitiv database. Based on 353 firm-years, the panel data analysis indicates that ESG and earnings quality have value relevance; this proves that information about ESG and earnings quality are used by investors and stakeholders as a basis for decision-making. Moreover, the presence of ESG has a negative impact on the value relevance of earnings but has a positive impact on the value relevance of book value. By contrast, with ESG, the presence of earnings quality has a positive impact on the value relevance of earnings but has a negative impact on the value relevance of book value, implying that when the quality of accounting information increases, users rely more on earnings information rather than book value. A robustness test testing was also carried out by conducting sub-sample tests based on the period during which the COVID-19 pandemic occurred during the research. Results show that before the pandemic, users tended to be more interested in ESG information, while during the pandemic, users tended to focus more on earnings quality information as a basis for decision-making

How Self Control and Situational Pressure Influence the Tendency to Receive Gratification: An Experimental Study

This study aimed to produce empirical evidence on tendency differences to accept gratuities between individuals with a high level of self-control and a low level of self-control, the conditions are the presence or absence of situational pressure. The method used is an experiment with a 2x2 factorial design. A total of 136 officers and staff in the Directorate General of State Bali region become research participants. The data were processed with statistical parametric, two-way ANOVA. The results showed that individuals with high levels of self-control have a lower tendency to accept gratuities than participants with lower levels of self-control. However, this study did not obtain empirical evidence indicating situational pressures experienced by the individual can affect the tendency to accept gratuities. Interaction hypothesis testing showed that the interaction between the individual levels of self-control and situational pressures experienced affects the tendency to accept gratuities

International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student

Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFR

Money and Unethical Behavior of Accounting Students

Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior

PENGARUH KEJUJURAN, WEWENANG ATASAN, DAN KEPERCAYAAN TERHADAP BERKURANGNYA BUDGET SLACK

This study aims to examine about the factors that may affect the reduced of budget slack. The hypothesis was (1) when the end of the budget belongs to a subordinate authority, budget slack will be less in the form of budget communication with factual assertion, (2) in the form of budget communication without factual assertion, budget slack will be less when the final budget authority belongs to the superiors, (3) in the form of budget communication with the factual assertion, budget slack reduction will be less when the final budget authority belongs to the superiors, and (4) the subordinates trust toward superiors can affect the budget slack reduction. The study design was an experimental laboratory of 2 x 2, with subject 76 students of Professional Accounting Education Programs in Yogyakarta as a proxy for management accountants. Each subject was presented one of four case versions are available at random (random assignment). Statistical methods used to test the hypothesis was two-ways ANOVA. The study results showed that the budget slack a less more in the form of budget communication with factual assertion, budget slack a less more when the final budget authority belongs to the superiors, budget slack reduction will be less when the final budget authority belongs to the superiors, and the higher the trust level of subordinate then less budget slack

Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting

AbstractThe aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information dimensions: relative quantity disclosure, density, accuracy, and management orientation. A quantitative content analysis was undertaken on 172 sustainability reports of non-financial Indonesian companies from 2016 to 2020. The hypothesis were tested using a panel data approach. The regression test showed that the level of materiality, stakeholder engagement, and corporate governance disclosure does not lead to the improvement of sustainability reporting quality. Further analysis on each quality dimension found that materiality disclosure has a significant positive effect on the relative quantity disclosure and has no significant effect on companies’ density, accuracy, and management orientation of companies. On the other hand, stakeholder engagement and corporate governance disclosure have no significant effect on the quality index, which is consistent with the main test. These results indicate that materiality disclosure has become one of the crucial aspect for companies that significantly increasing their disclosure intention. Furthermore, companies should pay more attention to the quality of information disclosed in materiality disclosures. Finally, government must evaluate the regulation that can encourage companies to present information relevant to sustainability, which can improve the sustainability reporting quality

Clustering of Companies Based on Sustainability Performance using ESG Materiality Approach: Evidence from Indonesia

The framework for environmental, social, and governance (ESG) disclosure has become crucial throughout the world.  Globally,  various ESG reporting frameworks have emerged,  but there are still few companies in Indonesia that are involved in ESG. This research aims to develop an ESG performance assessment instrument based on material aspects of sustainability for all industries in Indonesia. The data was obtained by extracting 472 corporate sustainability reports in Indonesia during 2021 and ESG indicators were determined through focus group discussions and inter-rater reliability tests. The ESG performance assessment in this study adopted the methodology of the Refinitiv Institute and the ESG indicator weights were modified according to the new ESG indicators.  A total of 65 ESG indicators were analyzed and these showed that the majority of companies in Indonesia have relatively satisfactory ESG performance and a moderate level of transparency in reporting important ESG data to the public. Cluster analysis with the K-means algorithm shows that each company needs to improve performance on at least one ESG pillar. The results of this research support the initiatives that have been taken by global regulators and stock exchanges to require companies to disclose ESG information in the future