Purpose: This study aims to examine the effect of intellectual capital, CSR, and capital structure on financial performance, as well as to examine the role of company size as a moderating variable in financial sector companies in Indonesia. Method: This study uses a quantitative approach with panel data regression analysis and Moderated Regression Analysis (MRA) techniques using EViews software. The sample consists of 53 financial sector companies listed on the Indonesia Stock Exchange in 2021–2023 with a total of 159 observations. Results: The results show that intellectual capital has a positive and significant effect on financial performance. Conversely, CSR and capital structure do not have a significant effect on financial performance. In addition, company size has been shown to moderate the effect of intellectual capital on financial performance, but does not moderate the relationship between CSR and capital structure on financial performance. Implications: The findings of this study have practical implications for financial sector companies to prioritise the management of intellectual capital as a strategic asset in improving financial performance. In addition, the results of this study also contribute academically to enriching the literature on internal factors that influence the financial performance of financial sector companies. Novelty: The novelty of this study lies in the use of the latest data from Indonesian financial sector companies for the period 2021–2023 and the testing of company size as a moderating variable in an empirical model, which is still relatively rarely studied in the context of the financial sector.
Purpose: The issue of high-quality financial reporting is of concern to financial report users and the entire economy since it influences financial decisions. This paper examines the relationship between audit attributes and the financial reporting quality of deposit money banks (DMBs) in Nigeria. Method: The paper applied the Generalized Least Square (random effects) regression to analyze how audit fees, audit firm independence, auditor tenure, and other controlled variables affect the quality of financial reporting of DMBs during 2014–2022. Results: The findings reveal that the main variables—audit fees, auditor tenure, and audit firm independence: have positive and significant impacts on financial reporting quality. Specifically, a unit change in audit fees, auditor tenure, and audit firm independence increases earnings quality by 0.104, 0.081, and 0.223, respectively. When client asset size, audit firm type, and firm growth are controlled for, they also exert positive and significant effects on financial reporting quality. Implications: The findings have implications for DMBs, capital market stakeholders, and the broader economy. The study recommends measures to ensure enhanced financial reporting quality for Nigerian DMBs, including the need for management and regulatory bodies to place strong emphasis on the independence of audit firms in all facets of auditors’ work. Novelty: This study contributes to the financial reporting literature by empirically demonstrating how specific audit attributes improve financial reporting quality in Nigeria’s banking sector, offering evidence from a developing economy context that has been underexplored in prior research.
Purpose: This study aims to analyze how cultural accounting practices can be applied, especially in Bantengan arts, and analyze how the role of social media is used to preserve culture, especially among young people and the community. Method: This study uses an interpretive paradigm conducted using an ethnomethodology approach. Results: The results of this study indicate that although the group, especially Satrio Mboys, does not use formal accounting standards, they have implemented practices with record-keeping based on trust, with social openness, and moral responsibility effectively done by mobilizing resources in their culture, by utilizing digital technology, Especially, social media has also influenced the existence and introduced art to Bantengan, especially to the younger generation and the wider community. Implication: This study has focused on the importance of combining local cultural values with digital technologies used to support the sustainability of traditional arts. Novelty: The results of this study provide a new perspective by combining cultural accounting and digital technology that are used to preserve traditional arts, especially in the modern era.
Purpose: This study aims to conduct a literature review study on the quality of zakat financial reports (KLK) at BAZNAS and LAZ in Indonesia. Method: This study used 30 journal articles published in the Google Scholar database indexed by SINTA 1-4 and Google Scholar, articles were selected through inclusion and exclusion criteria using the PRISMA flow diagram. Results: This study found that most of the research on KLK zakat discussed the factors that influence KLK zakat, the most widely used method is quantitative with a descriptive approach, the theory that is often used is stewardship theory, with the most widely studied variable being internal control. Implications: This study shows that there are 12 factors that influence KLK that can be considered by BAZNAS/LAZ to improve the KLK produced. Currently, it is found that research studies on KLK zakat are still very limited. Novelty: This study provides significant contributions through a literature study approach, which integrates findings from previous studies to provide more comprehensive and in-depth information. In addition, this study also fills the research gap by applying literature studies in the context of the quality of zakat financial reports, which has never been done before.
Purpose: This study aims to investigate the influence of auditor abilities on audit quality, with artificial intelligence (AI) as a moderating variable, addressing inconsistencies in prior research and exploring the potential role of AI in enhancing this relationship. Method: A quantitative approach was employed, utilizing questionnaires to collect data from 43 external and government auditors in Bengkulu City. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) to examine the relationships between variables. Results: The findings reveal that auditor abilities have a significant and positive impact on audit quality. However, the moderating effect of AI on this relationship was found to be insignificant, indicating limited integration of AI in current auditing practices in the region. Implications: The study underscores the importance of developing auditor skills and leveraging AI to potentially enhance audit quality in the future. It highlights the need for further technological adoption in auditing practices to fully realize AI's potential benefits. Novelty: This research contributes to the literature by integrating AI into the discourse on auditor competence and audit quality, offering a fresh perspective on the interplay between human skills and technological advancements in the auditing domain.
