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Articles 1 - 30 of 133
Full-Text Articles in Accounting
The Impact Of Mandatory And Voluntary Corporate Social Responsibility (Csr) On Firm Value (A Study On Lq45 Index Companies During 2021–2024), Carissa Cetta Dravita, Nanny Dewi Tanzil, Runita Arum Kanti
The Impact Of Mandatory And Voluntary Corporate Social Responsibility (Csr) On Firm Value (A Study On Lq45 Index Companies During 2021–2024), Carissa Cetta Dravita, Nanny Dewi Tanzil, Runita Arum Kanti
Journal of Accounting Auditing and Business
This study examines whether mandatory and voluntary corporate social responsibility (CSR) disclosure have different associations with firm value among companies included in Indonesia's LQ45 index during 2021–2024. Using a balanced panel of 25 consistently listed and reporting firms (100 firm-year observations), the study constructs two non-overlapping, binary content-analysis indices: a mandatory disclosure index based on POJK 51/POJK.03/2017 and SEOJK 16/SEOJK.04/2021, and a voluntary disclosure index based on additional GRI Standards 2021 items. Firm value is measured using Tobin's Q. The pooled Main Model includes firm size and return on equity as controls and reports firm-clustered robust standard errors, with year-effects, …
Financial Ratios And Stock Volatility: Empirical Evidence From The Banking Sector, Rahma Tri Benita
Financial Ratios And Stock Volatility: Empirical Evidence From The Banking Sector, Rahma Tri Benita
Journal of Accounting Auditing and Business
Banking stock price volatility is closely related to company performance and fundamental indicators. This study analyzes the short-term and long-term relationships between financial ratios and stock price volatility in the banking sector. Based on the results of the long-term correlation, the Price to Earnings Ratio (P/E) and Dividend Yield (DY) variables are proven to be dominant factors influencing volatility because they are directly related to stock price movements. In the short-term correlation between state-owned banks, there is an inverse relationship between Price to Book and ROE, and Debt to Equity has a significant negative effect on Return on Assets and …
Analysis Of The Determinants Of Cash Holdings And The Implications For Local Government Spending Effectiveness In West Java, Ismail Marzuki Randos, Nia Suciyati
Analysis Of The Determinants Of Cash Holdings And The Implications For Local Government Spending Effectiveness In West Java, Ismail Marzuki Randos, Nia Suciyati
Journal of Accounting Auditing and Business
Cash management is fundamental to sustaining uninterrupted local service delivery and supporting credible budget execution. In West Java, municipal cash holdings exhibited fluctuations over 2019–2023, with only a limited number of districts/cities consistently maintaining cash holdings ratios above the operational sufficiency threshold. This study examines (i) the determinants of cash holdings Capacity and (ii) the relationship between cash holdings and expenditure effectiveness. Cash Holdings Capacity is classified as sufficient when the cash holdings ratio exceeds 100%, whereas Expenditure Effectiveness is classified as effective when the effectiveness ratio exceeds 90%. The quantitative analysis applies binary logistic regression to 27 districts/cities in …
The Determinants Of Internal Fraud Using The Fraud Hexagon Framework: A Study Of The Banking Sector Listed On The Indonesia Stock Exchange, Annisa Zikria, Srihadi Winarningsih, Faoziah Ulfah Fatmawati
The Determinants Of Internal Fraud Using The Fraud Hexagon Framework: A Study Of The Banking Sector Listed On The Indonesia Stock Exchange, Annisa Zikria, Srihadi Winarningsih, Faoziah Ulfah Fatmawati
Journal of Accounting Auditing and Business
This study examines the determinants of internal fraud in Indonesian listed banks by applying the Fraud Hexagon framework (pressure, opportunity, rationalization, capability, arrogance, and collusion) to the banking sector on the Indonesia Stock Exchange (IDX) over 2020–2024. Internal fraud is operationalised as the number of internal fraud cases disclosed in each bank’s annual report during the study period. The analysis uses a balanced panel of 23 banks across five years (total 115 observations) and estimates a panel least squares model with cross-section fixed effects to control for time-invariant heterogeneity across banks. Pressure is proxied by the non-performing loan ratio, opportunity …
Audit Expectation Gap Factors And Stakeholders’ Confidence In Nigerian Quoted Firms, Abdul-Azeez Adeniyi Alao, Okikijesu Olaide Olaniyan, Olumayowa Ayorinde Jacob
Audit Expectation Gap Factors And Stakeholders’ Confidence In Nigerian Quoted Firms, Abdul-Azeez Adeniyi Alao, Okikijesu Olaide Olaniyan, Olumayowa Ayorinde Jacob
Journal of Accounting Auditing and Business
The Audit Expectation Gap (AEG) has emerged as a demanding concern in the auditing profession, with far-reaching implications for corporate governance, financial reporting, and stakeholder trust; hence, this study investigated the effect of the AEG factors on the stakeholders’ confidence in Nigerian quoted firms. The study employed a cross-sectional survey research design, while a total of one hundred and three (103) valid responses were used for the analysis. The data was analysed via the regression analysis with the aid of the Statistical Packages for the Social Sciences (SPSS) at a 5 per cent level of significance. The findings revealed that …
Determinants Of Forward-Looking Information Disclosures Among Nonfinancial Firms In An Emerging Economy, Ikponmwosa Michael Igbinovia, Oluwaseun Joy Rapheal
Determinants Of Forward-Looking Information Disclosures Among Nonfinancial Firms In An Emerging Economy, Ikponmwosa Michael Igbinovia, Oluwaseun Joy Rapheal
Journal of Accounting Auditing and Business
The disclosure of Forward-looking information (FLI) is non-mandatory. The study investigates the determinants of FLI by examining specific corporate governance and firm-level variables known from disclosures literature to be core determinants of voluntary disclosures. The investigation relied on data from 29 non-financial listed companies in a developing country over the period 2018 to 2023. From a positivist philosophy, the study adopted a quantitative approach. The authors employed a comprehensive methodological approach, involving the use of Descriptive Statistics, Panel Correlation, Panel Hausman Test, and the Panel Random Effects Model (REM). A balanced panel of 174 firm year observations was used to …
The Influence Of Family Ownership, Family Involvement, And Founder Generation On Dividend Policy: Evidence From Non-Cyclical Consumer Family Firms In Indonesia (2019–2023), Matteo Firdaus, Dini Rosdini, Runita Arum Kanti
The Influence Of Family Ownership, Family Involvement, And Founder Generation On Dividend Policy: Evidence From Non-Cyclical Consumer Family Firms In Indonesia (2019–2023), Matteo Firdaus, Dini Rosdini, Runita Arum Kanti
Journal of Accounting Auditing and Business
Family firms play a pivotal role in shaping Indonesia’s economic landscape, with their unique governance structures influencing key financial decisions such as dividend distribution. This study provides an in-depth examination of how family ownership, family involvement, and the generational status of the founder shape dividend policy among 24 non-cyclical consumer family firms listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Firm size and profitability are incorporated as control variables to ensure the robustness of the analysis. Employing panel data regression techniques, the study uncovers several notable findings. First, family ownership exerts a positive and statistically significant influence …
Analysis Of The Impact Of Transfer Funds And Local Revenue On Government Capital Expenditure In Regencies/Cities In West Java: Testing The Existence Of The Flypaper Effect, Maulani Dwi Asmarawati, Ismail Marzuki Randos
Analysis Of The Impact Of Transfer Funds And Local Revenue On Government Capital Expenditure In Regencies/Cities In West Java: Testing The Existence Of The Flypaper Effect, Maulani Dwi Asmarawati, Ismail Marzuki Randos
Journal of Accounting Auditing and Business
This study analyzes the impact of transfer funds (General Allocation Fund and Special Allocation Fund) and Local Revenue on Capital Expenditure in Regency / City of West Java Province during the period 2018 2022, as well as testing the existence of the flypaper effect phenomenon. Using secondary data from the Local Government Financial Statements and BPK Audit Reports of 18 Regencies and 9 Cities in West Java, this study uses panel data regression analysis with the Random Effect Model (REM). The results show that the General Allocation Fund has no significant effect on Capital Expenditure, although it has a positive …
The Influence Of Internal Control Systems, Whistleblowing Systems, And Organizational Culture On Fraud Prevention At Pt Triana Harvestindo Nusantara, Linda Linda, Farah Latifah Nurfauziah, Sri Suharti
The Influence Of Internal Control Systems, Whistleblowing Systems, And Organizational Culture On Fraud Prevention At Pt Triana Harvestindo Nusantara, Linda Linda, Farah Latifah Nurfauziah, Sri Suharti
Journal of Accounting Auditing and Business
The increasing frequency of fraud cases in the industrial sector, including textiles, reflects the insufficient implementation of internal controls, whistleblowing mechanisms, and ethical organizational culture. Internal actors both individuals and groups are often responsible, underscoring the need for a systematic approach to prevention. This study examines the influence of internal control systems, whistleblowing systems, and organizational culture on fraud prevention at PT Triana Harvestindo Nusantara. Using a quantitative, causally associative method, data were gathered from 200 employees through structured questionnaires and analyzed via SPSS version 25. Results indicate that all three variables significantly contribute to mitigating fraud risk. The findings …
The Effect Of Environmental, Social, And Governance (Esg) Performance And Capital Structure On Firm Value In Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period, Aliea Yenemia Putri, Citra Sukmadilaga, Adisti Gilang Cempaka
The Effect Of Environmental, Social, And Governance (Esg) Performance And Capital Structure On Firm Value In Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period, Aliea Yenemia Putri, Citra Sukmadilaga, Adisti Gilang Cempaka
Journal of Accounting Auditing and Business
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance and capital structure on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. ESG performance is measured using individual and combined scores from LSEG Datastream (Refinitiv). Capital structure is proxied by the Debt-to-Equity Ratio (DER), while firm value is measured using the Tobin’s Q ratio. This research adopts a quantitative approach using panel data regression analysis. The sample consists of 20 manufacturing firms selected through purposive sampling. Control variables include firm size, profitability (ROA), and macroeconomic factors such …
The Influence Of Underwriter Reputation And Firm Age On Ipo Pricing Decision: A Study On Companies Conducting Ipos On The Indonesia Stock Exchange In 2021–2024, Daniel Nathan, Prima Yusi Sari
The Influence Of Underwriter Reputation And Firm Age On Ipo Pricing Decision: A Study On Companies Conducting Ipos On The Indonesia Stock Exchange In 2021–2024, Daniel Nathan, Prima Yusi Sari
Journal of Accounting Auditing and Business
This study aims to analyze the effect of underwriter’s reputation and firm age on IPO pricing decision among companies that went public on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. The study’s sample consists of 229 companies that conducted IPOs within the specified period. The independent variables include underwriter’s reputation, categorized based on transaction volume rankings, and firm age, calculated as the difference between the year of establishment and the IPO year. The dependent variable is IPO pricing decision, represented by …
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
Journal of Accounting Auditing and Business
Abstract: This study examines the effectiveness of the Whistleblowing System (WBS) in fraud prevention at the Government Inspectorate of Garut Regency, Indonesia. Using a qualitative approach and thematic analysis with NVivo, the research identifies key factors influencing WBS success, including structural, operational, and human resource aspects. Findings indicate that WBS significantly enhances transparency and accountability through accessible reporting mechanisms, whistleblower protection, and investigative follow-up. Critical determinants of effectiveness include: (1) technological support for whistleblower anonymity, (2) personnel competence in handling reports, and (3) compliance with Regulation of the Garut Regent No. 50 of 2020 on WBS implementation guidelines. Thematic nodes …
Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index, Dayanti Dayanti, Nofryanti Nofryanti, Iin Rosini
Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index, Dayanti Dayanti, Nofryanti Nofryanti, Iin Rosini
Journal of Accounting Auditing and Business
This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared …
The Influence Of Board Gender Diversity, Cultural Background, Expertise, And Experience On Product Responsibility Performance And Its Implications For Company Growth: A Study In 5 Asean Countries, Najla Bamumin, Sofik Handoyo
The Influence Of Board Gender Diversity, Cultural Background, Expertise, And Experience On Product Responsibility Performance And Its Implications For Company Growth: A Study In 5 Asean Countries, Najla Bamumin, Sofik Handoyo
Journal of Accounting Auditing and Business
The study underscores the critical role of board characteristics in shaping product responsibility performance and, ultimately, firm growth, highlighting the nuanced dynamics within corporate governance. By leveraging data from the Refinitiv Database spanning five prominent ASEAN economies—Indonesia, Malaysia, the Philippines, Singapore, and Thailand- the research comprehensively analyzes 100 companies during 2022. Employing Structural Equation Modeling (SEM) via Smart PLS, the study presents compelling evidence that board gender diversity and expertise are pivotal factors that enhance product responsibility performance. This suggests that diverse perspectives and specialized knowledge within the boardroom can drive more responsible product strategies, fostering firm growth. Interestingly, the …
Analysis Of Smart Governance In Tax Digitalization In Bandung City (A Case Study Of E-Satria Application), Regina Fauzia Adisa, Sri Mulyani
Analysis Of Smart Governance In Tax Digitalization In Bandung City (A Case Study Of E-Satria Application), Regina Fauzia Adisa, Sri Mulyani
Journal of Accounting Auditing and Business
This study aims to analyze the implementation of the e-Satria application in achieving smart governance in the city of Bandung. The analysis includes community participation, transparency, and quality of service as evaluated through effectiveness, efficiency, time savings, and data security. This study employs a qualitative approach. The validation of research data utilizes data triangulation, where information is gathered from various informants, documents, and an analysis of the e-satria application. The informants for this study included representatives from the Regional Revenue Management Agency (BPPD), the Bandung City Inspectorate, and De.U Coffee, a restaurant in the Bandung area that uses the application. …
Sustainability Reporting Quality: The Effect Of Good Corporate Governance, Gender Diversity, And Company Age, Azhura Nawwaf Amatullah, Harry Suharman, Faoziah Ulfah Fatmawati
Sustainability Reporting Quality: The Effect Of Good Corporate Governance, Gender Diversity, And Company Age, Azhura Nawwaf Amatullah, Harry Suharman, Faoziah Ulfah Fatmawati
Journal of Accounting Auditing and Business
This study aims to determine the effect of good corporate governance (GCG), gender diversity, and company age on sustainability reporting quality. The three independent variables used include good corporate governance, gender diversity, and company age, with sustainability reporting quality as the dependent variable. This study used a sample of 44 companies from the manufacturing, energy, and financial sectors listed on the Indonesia Stock Exchange (IDX) in 2023. This research uses quantitative methods with secondary data obtained from various sources, such as Refinitiv Datastream and ESGI Dataset, as well as sustainability reports and annual reports in 2023. Data were collected through …
The Effect Of Working Capital Management And Capital Structure On Firm Value Through Profitability As A Mediating Variable In Manufacturing Companies During The Covid-19 Pandemic, Dinda Puspita Sari, Prima Yusi Sari, Adisti Gilang Cempaka
The Effect Of Working Capital Management And Capital Structure On Firm Value Through Profitability As A Mediating Variable In Manufacturing Companies During The Covid-19 Pandemic, Dinda Puspita Sari, Prima Yusi Sari, Adisti Gilang Cempaka
Journal of Accounting Auditing and Business
During the COVID-19 pandemic, many companies experienced a decline in performance due to market uncertainty, cash flow limitations, and disruptions to supply chains. Therefore, effective capital management to support company performance became crucial. This study aims to analyze the impact of working capital management (CCC) and capital structure (DER) on firm value (Tobin’s Q) through profitability (ROA) among manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2020 to 2022. The sample was selected using purposive sampling, resulting in a total of 118 companies. Data analysis includes descriptive statistics, normality tests, Robust Least Squares regression, coefficient …
The Impact Of Csr Disclosure, Audit Committees, Independent Commissioners, And Managerial Ownership On Corporate Value: An Empirical Study Of Basic Materials Sector Companies Listed On The Indonesian Stock Exchange, Friska Nabila Dewi, Roebiandini Soemantri
The Impact Of Csr Disclosure, Audit Committees, Independent Commissioners, And Managerial Ownership On Corporate Value: An Empirical Study Of Basic Materials Sector Companies Listed On The Indonesian Stock Exchange, Friska Nabila Dewi, Roebiandini Soemantri
Journal of Accounting Auditing and Business
Negative sentiments stemming from declining aluminum exports, coal price fluctuations, a global economic slowdown, and environmental pressures influence investors' perceptions of investing in the raw materials sector. CSR disclosure and implementing Good Corporate Governance principles through audit committees, independent commissioners, and managerial ownership are vital strategies for enhancing investor confidence and long-term corporate value. This study investigates the effect of CSR disclosure and corporate governance attributes on corporate value, with Return on Assets as the control variable. It utilizes secondary data from annual and sustainability reports, focusing on companies in the basic materials sector listed on the Indonesia Stock Exchange …
The Impact Of Intellectual Capital On Earnings Management Across The Firm Life Cycle: A Study Of Manufacturing Companies Listed On The Idx From 2020 To 2023, Ashila Taqiyya Ruzami, Nanny Dewi Tanzil
The Impact Of Intellectual Capital On Earnings Management Across The Firm Life Cycle: A Study Of Manufacturing Companies Listed On The Idx From 2020 To 2023, Ashila Taqiyya Ruzami, Nanny Dewi Tanzil
Journal of Accounting Auditing and Business
This study aims to determine how each element of intellectual capital affects earnings management based on the business life cycle. The data used for this study come from manufacturing companies listed on the IDX from 2020 to 2023. Overall, the research sample consists of 121 companies. The criteria for classifying a company's life cycle are based on the company's average sales growth. This study uses panel data regression analysis through the EViews 12 application. The results conclude that all intellectual capital components negatively influence earnings management, regardless of the company's life cycle. Meanwhile, HCE has a significant negative effect at …
The Impact Of Carbon Disclosure On Firm Value: Examining The Role Of Institutional Ownership In The Energy Sector, Hendra Arie Rachmadhika, Amrie Firmansyah
The Impact Of Carbon Disclosure On Firm Value: Examining The Role Of Institutional Ownership In The Energy Sector, Hendra Arie Rachmadhika, Amrie Firmansyah
Journal of Accounting Auditing and Business
This study examines the influence of carbon disclosure on firm value with institutional ownership as a moderator in energy sector companies listed on the Indonesia Stock Exchange during 2019-2022. Carbon disclosure is measured using the disclosure scale developed by Bae Choi et al. (2013a), the percentage of institutional ownership in the company to calculate institutional ownership, and Tobin's Q to calculate firm value. This study uses data from energy sector companies listed on the Indonesia Stock Exchange for the observation period of 2019-2022, with a total of 80 observations through purposive sampling. The results show that carbon disclosure has a …
The Effect Of Company Size And Inventory Intensity On Tax Aggressiveness With Political Connections As A Moderating Variable In Agricultural Sector Companies Listed On The Bei For The Period 2019-2023, Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, Heliani Heliani
The Effect Of Company Size And Inventory Intensity On Tax Aggressiveness With Political Connections As A Moderating Variable In Agricultural Sector Companies Listed On The Bei For The Period 2019-2023, Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, Heliani Heliani
Journal of Accounting Auditing and Business
This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative analysis with multiple linear regression analysis methods involving 40 companies selected through purposive sampling techniques. The analysis shows that company size and inventory intensity significantly influence tax aggressiveness. In addition, political connections have been proven to moderate the relationship between company size, inventory intensity, and tax aggressiveness. This finding suggests that companies with political connections tend …
The Effect Of It Governance Implementation On Decision-Making Performance (Case Study In Pt Xyz), Annisa Mahri, Zaldy Adrianto
The Effect Of It Governance Implementation On Decision-Making Performance (Case Study In Pt Xyz), Annisa Mahri, Zaldy Adrianto
Journal of Accounting Auditing and Business
This study aims to determine the effect of IT governance implementation on decision-making performance. This study uses qualitative data and population of the research is from interview data with 5 respondents from PT XYZ in different divisions, which are Management Information System division, Finance division, and consultant. The data analyzed using Atlas.ti software for processing qualitative data. The results of the study show that the implementation of IT Governance at PT XYZ has a significant impact on decision-making performance by focusing on performance measurement and establishing clear KPIs for evaluation. Furthermore, the adoption of an ERP system allows all business …
Factors Influencing Turnaround Success In Financially Distressed Tourism, Hotel, And Restaurant Companies Listed On Idx (2020-2023), Alyaa Rabbani Tresnajaya, Nanny Dewi Tanzil, Adisti Gilang Cempaka
Factors Influencing Turnaround Success In Financially Distressed Tourism, Hotel, And Restaurant Companies Listed On Idx (2020-2023), Alyaa Rabbani Tresnajaya, Nanny Dewi Tanzil, Adisti Gilang Cempaka
Journal of Accounting Auditing and Business
The Covid-19 pandemic has significantly impacted business activities across various industries, leading many companies to face financial distress. Companies opting to continue their business operations may undergo corporate restructuring to sustain and reverse their performance (turnaround). This study aims to analyze the influence of management actions based on restructuring and economic conditions, including expense retrenchment, asset retrenchment, DER ratio, CEO turnover, and GDP, on the success of turnaround in companies experiencing financial distress, with free assets and firm size set as control variables. The Altman Z-Score model will be employed as a measurement of financial distress. This study's subjects are …
Females In Corporate Board Diversity And Its Impact On Earnings Quality, Kenny Ardillah
Females In Corporate Board Diversity And Its Impact On Earnings Quality, Kenny Ardillah
Journal of Accounting Auditing and Business
Earnings quality is formed on corporate governance. The company's internal governance mechanism consists of the president director, the finance director, the board of directors, commissioners, and the audit committee. However, there is still a lack of studies exploring the relationship between female in-board diversity and earnings quality, especially in Indonesia. It is because Indonesia has a unique corporate governance system, even though Indonesia follows a corporate governance system on the European continent, namely the two-tier boards. This study aims to determine the influence of female president directors, female finance directors, female board of directors, female board of commissioners, and female …
Analysis Of Key Audit Matters Disclosures In Financial Reporting: The First Evidence From Indonesia, Gamal Batara, Jalaluddin Jalaluddin, M. Rizal Yahya
Analysis Of Key Audit Matters Disclosures In Financial Reporting: The First Evidence From Indonesia, Gamal Batara, Jalaluddin Jalaluddin, M. Rizal Yahya
Journal of Accounting Auditing and Business
The aim of this study is to explore the first year of Key Audit Matters (KAMs) disclosure in Indonesia, which has been fully adopted since 2022. The research reports on matters published in 806 statutory audit reports of listed companies in 2022. This study provides the first description of KAMs disclosure by Indonesian public companies. The findings suggest that the most common KAM disclosures are related to "allowance for doubtful debt," "revenue (excluding fraud)," "valuation of inventories," "fixed assets (including depreciation)," and "property valuation." The study found differences between Big-4 auditors and non-Big-4 auditors concerning the average number of KAMs …
Profit And Sustainability Perceptions Related To The Implementation Of Blue Accounting In The Fishing Industry In Palabuhanratu, Siti Moozanah, Nurul Rusdiansyah, Dania Meida Rosyidah, Meutia Riany
Profit And Sustainability Perceptions Related To The Implementation Of Blue Accounting In The Fishing Industry In Palabuhanratu, Siti Moozanah, Nurul Rusdiansyah, Dania Meida Rosyidah, Meutia Riany
Journal of Accounting Auditing and Business
Blue Accounting integrates accounting principles with marine and coastal resource management to support sustainable development goals, focusing on the sea as its ecosystem. This study aims to understand perceptions of profit and sustainability related to the implementation of Blue Accounting in the fishing industry in Palabuhanratu. Additionally, it seeks to shift the common perception that accounting is solely about numbers. The qualitative approach used in this research is the social constructivism framework, often described as interpretivism. The results indicate that fishermen and boat owners have differing views on profit and sustainability concerning Blue Accounting implementation in Palabuhanratu’s fishing industry. The …
The Influence Of Financial Knowledge And Locus Of Control On Personal Financial Management With Demographics As A Moderating Variable (Case Study On Generation Z), Atang Prakosa, Prima Yusi Sari
The Influence Of Financial Knowledge And Locus Of Control On Personal Financial Management With Demographics As A Moderating Variable (Case Study On Generation Z), Atang Prakosa, Prima Yusi Sari
Journal of Accounting Auditing and Business
Nowadays, Generation Z is closely related to financial issues, which are connected to the increasing prevalence of financial technology in Indonesia. These issues include pay-later cases, problems regarding the understanding of online gambling, and a consumptive nature. This study aims to determine the influence of financial knowledge and locus of control on personal financial management, with demographics as a moderating variable. The study employs an experimental method using a 2 x 2 between-subjects design. The population of this study is Generation Z in Indonesia, divided into two groups: those who are employed and those who are not. The sample consists …
The Role Of Shariah Supervisory Board In Islamic Social Reporting Disclosure, Inon Listyorini, Ristianawati Dwi Utami, Prasojo Prasojo, Anisa Siti Amanda
The Role Of Shariah Supervisory Board In Islamic Social Reporting Disclosure, Inon Listyorini, Ristianawati Dwi Utami, Prasojo Prasojo, Anisa Siti Amanda
Journal of Accounting Auditing and Business
Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm that cross-member, expertise, and turnover of SSB have a significant positive effect. In contrast, the size, …
The Influence Of Good Corporate Governance On Firm Value With Financial Performance As A Moderation, Arisky Andrinaldo, Indrawati Mara Kesuma, Randi Alfarizi
The Influence Of Good Corporate Governance On Firm Value With Financial Performance As A Moderation, Arisky Andrinaldo, Indrawati Mara Kesuma, Randi Alfarizi
Journal of Accounting Auditing and Business
This study investigates the direct and moderating effects of various corporate governance factors on firm value. The direct effect analysis reveals that financial performance alone does not significantly influence firm value, whereas the roles of independent commissioners and independent directors are crucial, significantly enhancing firm value through improved governance and oversight capabilities. Conversely, the direct impact of independent audits on firm value is found to be non-significant, suggesting their influence is more indirect, supporting a trustworthy financial environment. The moderating effect analysis underscores the importance of corporate governance in leveraging financial performance to enhance firm value. Independent commissioners, directors, and …
Auditor-Firm Conflict: Theoretical Concepts Application And Analysis Of The Power Dynamics Involved, Idowu Eferakeya
Auditor-Firm Conflict: Theoretical Concepts Application And Analysis Of The Power Dynamics Involved, Idowu Eferakeya
Journal of Accounting Auditing and Business
This study undertakes a theoretical analysis of the auditor-firm conflict. It relied on the review of literature methodology contextualized on auditor’s appointment , firm economic pressure , management bargaining power, auditor’s fear of losing a firm, firm’s management economic power over the auditor, auditor’s personal attributes and moral reasoning, auditor’s tenure, audit fees, audit market competitiveness, non-audit services, audit firm size and the firm’s financial condition. The study relied on Goldman and Barlev model, exchange and dependency theories to explain the likely power positions in the auditor-firm relationship. Deductively the study based on the contexts indicated the presence of an …