Nominal: Barometer Riset Akuntansi dan Manajemen
type: channel
description: Nominal: Barometer Riset Akuntansi dan Manjemen is published by the Accounting Study Program, Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for Research and Community Services, Gunung Rinjani University, based on a journal publishing agreement (click the agreement). Nominal Barometer Riset Akuntansi dan Manjemen contains the results of didactic, methodical, and empirical research in accounting science. This journal contains both qualitative and quantitative research.
publisher: Universitas Negeri Yogyakarta
language: en-US
publication name: Nominal: Barometer Riset Akuntansi dan Manajemen
issn: 2303-2065
items: Blockchain technology and auditor: a scientific mapping and future research paths
items: The Effect of Board of Commissioners’ Size and Managerial Ownership on Refined Economic Value Added with Female Representation as Moderator
items: THE Effect of Profitability, Liquidity, and Free Cash Flow on the Value of LQ45-Indexed Companies on the Indonesia Stock Exchange
items: When Good Governance Isn’t Enough: Government Pressure as a Moderator of Greenwashing Behavior

Blockchain technology and auditor: a scientific mapping and future research paths
type: item
description: This study presents a systematic literature review (SLR) examining the relationship between blockchain technology implementation and the audit profession, particularly its implications for auditors’ roles and practices. The review follows established SLR guidelines and focuses on peer-reviewed English-language articles in the fields of business, management, and accounting published between 2018 and 2024. After a rigorous screening process, 50 articles were selected for in-depth bibliometric and qualitative content analysis. The findings identify three main streams of research: (1) the impact of blockchain technology on the audit profession; (2) the integration of blockchain into accounting and auditing practices; and (3) emerging issues and future challenges in blockchain-based auditing environments. This study contributes by synthesizing current knowledge and proposing directions for future research on blockchain and auditing.
creator: Rizki Oktavianto
creator: Evy Nurhayati Sri Hardini
creator: Blasius Erik Sibarani
rights: Copyright (c) 2025 Rizki Oktavianto, Evy Nurhayati Sri Hardini, Blasius Erik Sibarani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 15
number: 1
starting page: 1
ending page: 21
doi: 10.21831/nominal.v15i1.87985

The Effect of Board of Commissioners’ Size and Managerial Ownership on Refined Economic Value Added with Female Representation as Moderator
type: item
description: This study analyzes the effect of board size and managerial ownership on firm value, as proxied by REVA, with female representation as a moderating variable. The sample consists of 14 non-financial sector companies in the ESG Leaders index during the 2020–2024 period, with a total of 70 company-year observations analyzed using a fixed-effects panel data regression model (LSDV). The results show that board size has a positive effect on REVA, while managerial ownership has no effect. Female representation weakens the relationship between board size and firm value but strengthens the effect of managerial ownership. This finding implies that the effectiveness of corporate governance is conditional, while expanding the measurement of firm value through REVA. Practically, this finding is intended for companies in achieving a critical mass of women.
creator: Felicia Clarissa
creator: Tarsisius Renald Suganda
creator: Lalu Rahmat Sohdi
rights: Copyright (c) 2026 Felicia Clarissa, Tarsisius Renald Suganda, Lalu Rahmat Sohdi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-18
publication date: 2026-04-18
volume: 15
number: 1
starting page: 22
ending page: 46
doi: 10.21831/nominal.v15i1.95660

THE Effect of Profitability, Liquidity, and Free Cash Flow on the Value of LQ45-Indexed Companies on the Indonesia Stock Exchange
type: item
description: Abstract This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Free Cash Flow (FCF) on firm value, measured by Price to Book Value (PBV), in LQ45 companies. Using a quantitative causal-comparative design, 154 firm-year observations were selected through purposive sampling and analyzed using multiple linear regression. The results show that ROA has a positive but insignificant effect on PBV, while CR has a negative and insignificant effect. FCF has a positive and significant effect on PBV. These findings indicate that free cash flow is the main financial factor associated with firm value in the observed sample. Effective free cash flow management may therefore strengthen investor confidence and market valuation.
creator: Isroah Isroah
creator: Hana Dewi Artiqah Khoir
rights: Copyright (c) 2026 Isroah Isroah, Hana Dewi Artiqah Khoir https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-18
publication date: 2026-04-18
volume: 15
number: 1
starting page: 47
ending page: 59
doi: 10.21831/nominal.v15i1.101282

When Good Governance Isn’t Enough: Government Pressure as a Moderator of Greenwashing Behavior
type: item
description: This study examines the effect of corporate governance on greenwashing and the moderating role of government pressure. Using panel data from 34 non-financial firms listed on the Indonesia Stock Exchange for 2017–2023, the results show that board gender diversity significantly reduces greenwashing, while board size and independence have no direct effect. Activist pressure strengthens the negative effect of board size on greenwashing, whereas government pressure enhances the impact of gender diversity and board independence. These findings indicate that effective governance combined with strong regulatory oversight can minimize symbolic sustainability disclosures. The study contributes to legitimacy theory by showing that governance effectiveness depends on external institutional forces. Practically, it suggests the importance of strengthening ESG regulations, third-party assurance, and substantive governance practices to promote corporate transparency and accountability.
creator: Andy Iranda
creator: Etna Nur Afri Yuyetta
rights: Copyright (c) 2026 Andy Iranda, Etna Nur Afri Yuyetta https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-28
publication date: 2025-04-28
volume: 15
number: 1
starting page: 60
ending page: 78
doi: 10.21831/nominal.v15i1.93023