Purpose This study aims to examine the diametrically opposite effects of probabilistic (risk) and nonprobabilistic uncertainty (ambiguity) on accounting conservatism. Design/methodology/approach This study uses panel regression models with year and industry-fixed effects. It uses financial and market data from the communication and energy sectors of 24 countries, encompassing 1,946 firms and 5,838 firm-year observations. Findings The study reveals that conservatism is a rational response to risk. However, in the presence of higher ambiguity where uncertainty exceeds firm control and outcomes become unpredictable, management reduces conservative accounting practices. Robustness tests support the validity of these findings across different institutional frameworks, agency risks, sample selection and heterogeneity. Research limitations/implications This study contributes to the existing literature by exploring the contrasting effects of risk and ambiguity on accounting conservatism. It enhances the understanding of how various institutional factors influence the asymmetric recognition of bad news compared to good news under conditions of uncertainty. Practical implications By understanding the role of accounting conservatism in responding to uncertainties, regulators can develop more informed and effective policies that align with the dynamic nature of business environments. Originality/value This research provides novel and original ideas suggesting that the change in accounting conservatism is contingent upon the firms’ ambiguity or risk.

The purpose of this study is to examine whether the presence of women in executive positions such as CEO, CFO, board of commissioners, and audit committee can reduce the occurrence of financial statement fraud. The sample was selected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022. The results of this study show that female CFOs and audit committees have a negative and significant influence. This indicates that the presence of women in the CFO position and the audit committee can reduce the occurrence of financial statement fraud in companies. This study offers a different perspective on the two-tier system of corporate governance in a developing country, namely Indonesia, about the impact of female CEO, CFO, board of commissioners, and audit committee on the occurrence of financial statement fraud. The practical implications of this research are first, the importance of promoting gender diversity of executives as a corporate governance mechanism. Second, it can provide recommendations or requirements for gender diversity as part of corporate governance mechanisms to create gender equality.

Activities disclosure reflects corporate accountability, responsibility, and transparency to investors and other stakeholders. Therefore, the objectives of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-2021 with 108 annual reports. The results of multiple linear regression data processing showed that the board of directors could not increase the amount of environmental disclosure information. Meanwhile, environmental certification and firm size can increase the amount of environmental disclosure information. The implication of this research is companies need to disclose enviromental information in order to gain business trust from the public, investors and other stakeholders.

The primary purpose of this paper is twofold: firstly, to investigate the effect of early compliance with International Financial Reporting Standards 16 on Leases on earnings management and firm performance; secondly, to examine the moderating roles of corruption environment on those relationships. We test our hypotheses by investigating 1071 industrial firms in Southeast Asian countries, including Indonesia, Malaysia, Singapore, Thailand, and Vietnam using multivariate analyses. Our findings suggest that companies with lower governance mechanisms and looser institutional backgrounds are more likely to find that IFRS implementation may provide less room for management to maximize their short-term gain by manipulating earnings. Nevertheless, we do not find a similar pattern among the firms with low corruption culture. We also observe that firms’ performance in high corruption culture imposing early implementation of IFRS 16 is significantly higher than firms in low corruption culture. The results provide valuable input to the standard setters and regulators to consider the importance of a strong institutional framework in ensuring IFRS’s effective implementation.

Small-scale capture fisheries condition is multi gear and multispecies has an impact on increasing the pressure of fish condition. The information related to fisheries resource status is very essential in order to build sustainable fisheries management planning. This study aims to analyze the level of fishing gear productivity, clustering of fishing gear based on the number of catch fish in Prigi, East Java. These study results are expected as sustainable small-scale fisheries management recommendations. This research methods were used the analyzed of diversity by Shannon-Wiener index, catch per unit effort (CPUE) and clustering of fishing gear based on a combination between principal component analysis (PCA) and hierarchical cluster. The results showed that the composition of the catch in each fishing gear was varied. The highest diversity of fish used gillnet as fishing gear. In general, the type of fishing gear with the most catches in AFP Prigi is handline, meanwhile scoop net became the highest CPUE of fishing. Clustering of fishing gear tends to be the same with varying proximity and gillnet fishing gear is a fishing gear that tends not to group with other tools. This study resulted that the clustering of fishing gear tends not to change in the last 10 years, however the correlation between groups are dynamic and this case has an impact on the variations of catch fish and fishing gear productivity.

Earnings management is influenced by good corporate governance, leverage and audit quality. This study was conducted to prove empirically the results of the influence of managerial ownership, institutional ownership, board of commissioners, audit committee, leverage, audit quality and control variables profitability. The sample collection method used is purposive sampling. Secondary data obtained from the annual financial statements period 2017-2021 with certain characteristics. Samples were obtained from idx.co.id or obtained directly from the company's official website. The samples that have been collected in this study are 110 companies that meet all the criteria. The analytical technique used is multiple linear regression analysis and data processing tools using the SPSS v26. The results of this study indicate that based on the test results it can be concluded that the size of the audit committee has a positive effect on earnings management. Managerial ownership and the size of the board of commissioners have a negative effect on earnings management. Institutional ownership, leverage and audit quality have no effect on earnings management. While the profitability control variable has a positive effect on earnings management. Further research is suggested to expand the sample by taking financial or non-financial samples. Further research is also suggested to replace the method of measuring the variables of the board of commissioners and audit quality with other measurement methods.

The development of accounting conservatism has progressed, though with various pros and cons. Therefore, this study aimed to examine the relationship between managerial ability, convergent interest, and accounting conservatism for manufacturing companies on the Indonesia Stock Exchange from 2018 to 2019. The internal quality control was used as a mediating variable of the relationship between managerial ability and convergent interest in accounting conservatism. The results showed that managerial ability and convergent interest affect internal quality control and accounting conservatism, which benefit the company and stakeholders. The Sobel test identified internal quality control as mediating variable of the relationship between managerial ability and convergent interest with accounting conservatism. This study contributed to the accounting conservatism literature and its additional determinants. This study contributes in several different ways. First, to the knowledge, this is the first study to examine a comprehensive model between managerial ability, convergent interest, internal control quality, and accounting conservatism. Second, this study contributes to the literature on accounting conservatism and produces additional determinants of accounting conservatism.

Hukum berperan besar dalam kehidupan manusia khususnya pada masa transisi menuju pembaharuan hukum, begitupun dengan ilmu hukum yang mampu menghadirkan perspektif yang baru. Meskipun dalam perkembangannnya ilmu hukum tidak mampu memberikan data secara lengkap bagi pelaksanaan kekuasaan, namun keberadaan ilmu hukum yang memiliki metode pendekatan yang sistematis, kiranya menjadi hal yag berguna dalam perumusan hukum yang lebih baik. Interaksi yang terjadi antara ilmu hukum dengan ilmu-ilmu sosial lainnya menghadirkan sesuatu yang berbeda dalam konsep hukum dan pada akhirnya menjadi suatu pemahaman dengan perspektif sosiologis. Sehingga pada tataran teoritik, hal tersebut memunculkan sociology of law dan pada tataran filsafat memunculkan sociological jurisprudence. Ilmu hukum yang terus berkembang pada akhirnya menciptakan berbagai aliran, mulai aliran hukum alam (irasional dan rasional), aliran hukum positif (analitis dan murni), aliran utilitarianisme, mazhab sejarah, sociological jurisprudence, pragmatic legal realism, socio legal studies dan aliran hukum kritis. Hal ini menunjukkan proses searching the truth tidak pernah berhenti. Menjelaskan keterkaitan hukum, ilmu hukum, sociological jurisprudence, diperlukan suatu methode research yang tepat dan representatif. Karena melalui research akan ada temuan-temuan baru, berupa pengetahuan yang benar (truth, true, knowledge) dan pada akhirnya digunakan untuk menyelesaikan suatu permasalahan.

The stock market is one of the essential components of Indonesia's economy. As the market's improvement is quite acceptable nowadays, some macro variables affect stock price volatility. Therefore, research on the determinant of the Indonesian composite index is required. This study aims to determine the effect of world oil prices and macroeconomic variables on the Composite Stock Price Index. The variables used in this study are inflation, exchange rates, interest rates, and world oil prices. This study uses secondary data and time series from January 2015 to December 2019 to obtain 60 monthly data. The method used to examine the data is the Partial Adjustment Model (PAM) method using Eviews 7 and performs assumption tests. Based on the analysis that has been carried out, the study results found that the inflation and exchange rate variables have a negative and significant effect on the Indonesian Composite Stock Price Index. The interest rate and world oil price variables positively and significantly affect the Indonesian Composite Stock Price Index

Debates on whether the new globally adopted accounting standard outperforms national generally accepted accounting principles have not yet reached the final conclusion.Prior researches were mixed and often yield to contradictory findings.Our study believes that there are numerous institutional backgrounds that contribute to these inconclusive findings.The main objective of this study is to propose a testable framework on the impact of implementation of International Financial Reporting Standards on accounting qualities.The proposed framework based on the assumption that accounting should be linked to its social, political influences and culture.In this regard, we proposed whether the positive effects of IFRS implementation to the increase of accounting qualities may also be enhanced (impaired) by the firms' national culture and corruption at the country level.This study should provide further research some preliminary arguments on how the accounting information quality is not affected by the high-quality accounting standards, per se.Rather, our study conveys worth-looking message that IFRS-accounting quality may also be influenced by those institutional environments.Hopefully, this may provide a way out of the intractable debate of prior research.

This study is a modification of the research of Shafer and Simmons (2008). The purpose of this study is to examine the effect of testing the influence of individual factors, namely the nature of Machiavellian, the perception of the importance of ethics and social responsibility (PRESOR), ethical considerations and ethical relativism in making ethical decisions by tax consultants. The survey method used in this study was aimed at tax consultants who worked at the Tax Consultant Office and the Public Accountant Office in the City of Semarang. The sampling technique used is non-probability sampling, namely by accidental sampling and convenience sampling. Hypothesis testing using regression analysis using the SmartPLS program. The results showed that ethical considerations and PRESORS influenced ethical decisions. In addition, the results of the study showed no influence between relativism and Machiavellianism on ethical decision making by tax consultants.

Cakalang (Katsuwonus pelamis) is one of the leading export commodities landed at the Prigi Fishing Port (PPN Prigi). Skipjack tuna fisheries management conducted the conventional single-species Schaefer model which is often applied although it is not technically suitable for multispecies fishery. The application of feedback harvest control rule (HCR) is an alternative harvest strategy that has been successfully implemented and validated for multispecies fishery. This study estimated allowable biological catch by applying two harvest strategies, HCR feedback and Schaefer surplus production model using catch-effort data of skipjack tuna landed at PPN Prigi in the period 2010 - 2019. Model Schaefer pointed out that catches have exceeded the maximum sustainable yield () even employed low the fishing effort which was under the fishing mortality consistent with achieving MSY (). The application of feedback HCR that has been previously validated can be an alternative of harvest strategy for use in fisheries where only mixed species data is available. Key words: multispecies fishery, harvest strategy, Schaefer model, maximum sustainable yield, single-species approach

This study examined the effect of Debt Equity Ratio (DER), Net Profit Margin (NPM), and Size on stock prices with company performance as measured by Return on Assets (ROA) as a mediating variable. The sample used is 136 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. This research was tested using a Warp PLS statistical test tool to prove the proposed hypothesis. The results showed that DER has a significant negative effect on ROA and a significant positive effect on Stock Price. NPM has a significant positive effect on ROA as well as a significant positive effect on Stock Price. While Size has a significant positive effect on ROA but has no effect on Stock Price. ROA has a significant positive effect on Stock Price. ROA does not act as a mediating variable in the relationship between Size and Stock Price; however, ROA acts as a mediating variable in the DER and Stock Price relationship, as well as, in the relationship between NPM and Stock Price. The implications of the results of this study can be used by investors in making investment decisions, paying attention to the company’s financial aspects, namely DER, NPM, Size, and ROA.

The objectives of this research were to describe the effectiveness of quality assurance system at Jabal Ghafur University and to find the relationship between management responsibility, service quality accountability, and team performance with the effectiveness of quality assurance system at Jabal Ghafur University. This current research employed qualitative approach, x post facto research category of correlative description. The population of this research was permanent lecturers at Jabal Ghafur University. As many as 150 samples were taken from the population by using proportional cluster sampling technique. The data were collected by using questionnaire and were further analyzed by employing Structural Equation modeling (SEM) on Partial Least Square (PLS) software. The results of the research showed that (1) the effectiveness of quality assurance system, service quality accountability, and management responsibility fell into the average category of good, (2) the higher team performance was not followed by the more effective quality assurance system.

This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value.

This study examines the effect of learning readiness, learning experiences, learning behavior and teaching quality of lecturers on The International Financial Reporting Standard (IFRS) understanding in accounting students. This study uses primary data by distributing questionnaires to accounting program students at Dian Nuswantoro University Semarang. The population in 2019 with the number of students taking their 7th semester in this study was 184 students. Determination of the number of samples in this study using the Slovin formula, to get a total sample of 65 students. The results show that only the readiness of learning affects the understanding of IFRS in accounting students. While the learning experience, learning behavior and teaching quality of lecturers do not affect the understanding of IFRS in accounting students.

This research purpose is to analyze the effect of executive compensation and corporate governance (the amount of board directors, proportion of independent commissioner, diversification of gender, the age of president director, and the term of president director) on tax aggressiveness, using control variable such as size, return on asset (ROA) and capital intensity (CINT). Tax aggressiveness is measured by effective tax rate (ETR). This research uses quantitative method by using multiple linear regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange from 2014 - 2016. The sample is selected using purposive sampling method and acquired 1 76 firms. The result showed that the size of the amount of board director, proportion of independent commissioner, executive compensation, and the age of president director effect significantly on tax aggressiveness. Meanwhile, the term of president director and diversification of gender does not significantly influence on tax aggressiveness

This study aims to analyze and provide empirical evidence of the influence of the implementation of corporate governance mechanisms on earnings management at manufacturing companies listed on the Indonesia Stock Exchange. The independent variables used are corporate governance represented by institutional ownership, board of directors, board of independent comissioners, supported by free cash flow, firm size, and leverage while the dependent variable used is earnings management. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2016. The sample of this study consists of 318 companies listed in Indonesia Stock Exchange. The data that was used in this study was secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. Based on the results of the analysis shows that the variable of institutional ownership has a positive effect on earnings management, but the hypothesis is rejected because contrary to hypothesis of this study which institutional ownership negatively affect earnings management. Variable free cash flow have significant influence toward earnings management, while variable board of directors, board of independent comissioners, firm size and leverage have no significant effect on earnings management.

The aims of this research are to determine about (1) the effect of leverage on firm’s financial performance, (2) the effect of debt maturity on firm’s financial performance, (3) the effect of devidend policy on firm’s financial performance, and (4) the effect of cash holdings on firm’s financial performance. The data of this research is taken from manufacturing industries on Indonesian Stock Exchange (BEI) 2017. This research uses purposive sampling method. With this method, 60 firms are considered as sampel. This research use multiple regresion analysis with Eviews 8. The results of this research are (1) leverage has no effect on firm’s financial performance, (2) debt maturity has significant positive effect on firm’s financial performance, (3) dividend policy has no effect on firm’s financial performance, and (4) cash holdings has no effect on firm’s financial performance.

Purpose - This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Design/methodology/approach - It analyzes the hypothesis of accounting quality changes in post-IFRS convergence by using the univariate and multivariate statistics. Particularly, the authors rely on panel data analyses using industrial companies’ data from 2008 until 2014, comprising 3,861 firm-years observations, in Indonesia. Findings - The results indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings smoothing, timely loss recognition and earnings persistence increased in post-IFRS convergence. Practical implications - The findings of this study may help regulators and standard setters to consider future adoption of IFRS, mostly to figure out the best “formula” to increase the usefulness of accounting information in post-IFRS convergence. Originality/value - Rather than doing piecemeal work, the current study focuses on IFRS convergence on a broader aspect of accounting quality dimensions. It also focuses on the convergence process of IFRS as an alternative of full adoption, which has been the focus of many research studies.