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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol 18 No 1 (2023)" : 12 Documents clear
Reduced Audit Quality Practices among Local-Government’s Internal Auditors: What to do with Stress and Working Condition Rinto Ariwibowo; Nurkholis Nurkholis; Erwin Saraswati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p07

Abstract

This study aims to reveal the influence and effect of stress and its ?predecessor through ?the lens of Job-Demand ?Resource Theory (JD-R). ?This research utilizes the quality of working life and work ?interference with personal life as ?predictors of stress and reduced audit quality practice. ?The ?subjects of ?this study involved 326 local government internal auditors in Bali ??Area. Quantitative analysis using PLS-SEM demonstrated both ?predictors’ effects in ?forming auditor’s stress. The study also confirms ?that stress mediates the ?formation of reduced audit quality ?practices among auditors. The result of the study is ?expected to give ?strategic recommendations to Government ?Internal Control Apparatus/Aparat Pengawasan Intern Pemerintah ??(APIP) management to promote better stress ?management and work-life balance programme, expecting ?to prevent dysfunctional audit practices while optimizing their ?audit quality. Keywords: job demand resource theory, quality of working life, work ?interference with personal life, job stress, reduced audit quality practice
The Moderating Role of Board Independent in Managerial Ownership and Firm Value: Evidence in Indonesia Perwito Perwito; Nugraha Nugraha; Mayasari Mayasari; Yayat S
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p05

Abstract

This study aims to empirically assess the conditional effect of managerial ownership on the firm value moderating role of the independent board. Using a sample of Indonesian listed firms from 2015-2020 and panel data of 2,627, we used PROCESS V3.4. for SPSS to estimate research models. Research findings; there is a non-linear relationship between the effect of managerial ownership on firm value, in line with the entrenchment hypothesis. Furthermore, the findings of this study indicate that the independent board does not provide a moderating effect on the relationship, but the independent board is a predictor of firm value. The critical implications are; It enriches existing knowledge of agency theory by emphasizing the importance of the involvement of an independent board. A new perspective in the conditional effect analysis of management ownership on firm value, moderated by the role of an independent board. Keywords: managerial ownership, independent boards, firm value, the moderation effect
Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill? Maria Asumpta Evi Marlina; Basuki Basuki
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p12

Abstract

Professional skills of accounting graduates are increasingly needed in the workforce during the sudden emergence of the COVID-19 pandemic, forcing accounting lecturers to organize online learning. Therefore, researchers seek to explore the role of online learning in the framework for the community of inquiry to develop the professional skills of accounting students in Indonesia. The data was obtained by distributing questionnaires to accounting students from 50 universities in Indonesia, and the researchers obtained 711 data. Testing was performed using JASP version 16. The test results show that cognitive presence has the highest role in developing students' professional skills, followed by social presence. Meanwhile, teaching presence only significantly affects the development of students' professional skills. The implication of this research is that every accounting lecturer needs to compile a curriculum and prepare resources to organize online learning that will likely be needed in the future. Keywords: professional skill, community of inquiry, online learning
Theory of Planned Behavior on The Implementation of Environmental Management Accounting Anak Agung Vidyaswari Kedisan; Ni Made Dwi Ratnadi; I Gusti Ayu Made Asri Dwija Putri; Ni Putu Sri Harta Mimba; Eka Ardhani Sisdyani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p08

Abstract

G20 2022 put some emphasis on recent environmental issues; one of them is that water pollution that may cause by not only the large company but also micro, small and medium enterprise (MSME) waste, especially textiles, the most found in Denpasar City. This study examines the influence of attitude toward behaviour (ATT), subjective norm (SN) and perceived behavioural control (PBC) on the intention and then the implementation of environmental management accounting (EMA) using legitimacy theory and theory of planned behaviour (TPB). The results showed that ATT and PBC positively influenced the intention to EMA, while SN did not. PBC influence the implementation of EMA positively, while the intention did not. This research enriches legitimacy theory and TPB by revealing the two theories not being able to fully predict the implementation of EMA due to the geographical area, lack of political interest and government regulations that still need improvement. Keywords: attitude toward behavior, subjective norm, perceived behavioral control, environmental management accounting
Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure? Maria Mediatrix Ratna Sari; Putu Nokia Sustriani; Herkulanus Bambang Suprasto
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p09

Abstract

This study aims to examine the effect of the effectiveness of the whistleblowing system and the ewuh pakewuh culture on fraud disclosure. One hundred forty-eight internal auditors from Provincial and Regency Inspectorates throughout Bali are used as a sample in this study. This study uses a saturated sampling technique. Collecting data techniques by using questionnaires. Hypothesis analyzed using Structural Equation Model (SEM). The analysis results show that the whistleblowing system's effectiveness positively affects fraud disclosure, and the ewuh pakewuh culture negatively affects fraud disclosure. This research is expected to be an essential input for increasing the internal supervision of local government inspectorates, especially the Bali Regional Inspectorate, which includes the Provincial Inspectorate and Regency or City Inspectorate throughout Bali. Keywords: fraud disclosure, whistleblowing system, and ewuh pakewuh culture
Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture Komang Adi Kurniawan Saputra; Bambang Subroto; Aulia Fuad Rahman; Erwin Saraswati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p10

Abstract

This study aims to develop a model framework to identify the determinants of factors that influence sustainable performance practices in the hospitality sector. This study uses explanatory research. The unit of analysis in this study is the hotel's general manager. Data analysis was performed by multiple linear regression. It was observed that the influence of strategic sustainability management consisting of internal and external challenges as well as sat kerthi culture adopted as sustainable tourism regulation on sustainability performance based on the triple bottom line. The results show that strategic sustainability management and local sat kerthi culture significantly affect the assessment of hotel sustainability performance. The current research model can also be applied to various types of companies in the tourism and other sectors. This study offers original insight into the concept of sustainability, sat kerthi, and sustainability performance as a local culture that focuses on the concept of sustainability. Keywords: sustainability performance, strategic sustainability management, local culture, triple bottom line, green hotel
Weton: Reflections on Employee Interests to Become a Whistleblower Lilik Purwanti; Soelchan Arief Effendi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p01

Abstract

This study aims to reveal the employee's interest in reporting fraudulent acts in the Universitas Brawijaya Academic Business Entity and analyzes the employee's interest based on the weton. Informants include the director, deputy director, financial manager, treasurer, and administrative staff. This qualitative research was conducted through unstructured interviews as well as documentation methods to obtain information about weton from informants. This study found that some employees were interested and some were not. Whistleblowers with weton Rebo Pon, Akad Pahing, Sênin lêgi and Rêbo lêgi consider reporting fraud an obligation and a moral responsibility because it harms the organization. On the other hand, the whistleblowers with weton Kêmis pon and Sêtu kliwon feel uncomfortable, sorry, and afraid to report. The work environment and family form a character that encourages a person's interest in becoming a whistleblower. Keywords: weton, fraud, employee interest, whistleblower
Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables Sigit Hermawan; Salsa Billa Rahma Imania; Duwi Rahayu; Sarwendah Biduri; Ruci Arizanda Rahayu
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p04

Abstract

Auditors’ ethical perception is influenced by both positive and negative factors. This research aimed to obtain the empirical evidence related to the influence of love of money, Machiavellianism, and religiosity, on auditors' ethical perception and individual morality as intervening variables. The research involved 14 public accounting firms with 65 auditors selected as the research samples obtained using a purposive sampling technique. The collected data were then analyzed using Partial Least Square Structural Equation Modeling (PLS SEM). The research results showed that love of money, Machiavellianism, and religiosity influenced the auditor's ethical perception and individual morality. However, individual morality could not be considered as the intervening variable in this research. Based on the research results, public accounting firms had proven that auditors' ethical perception and individual morality could be improved by reducing love of money, eliminating Machiavellianism, and increasing religiosity belonging to the auditors. Keywords: love of money, machiavellian nature, religiosity, individual morality, ethical perception
Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia Ida Bagus Udayana Putra; I Made Suniasta Amerta
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p06

Abstract

Organizational culture refers to the underlying beliefs, assumptions, values, and interaction styles contributing to the distinctive social and psychological environment. The study was measured statistically with approximately 200 participants in Indonesia. The service-oriented strategy had a significant good and direct influence on business services, while the greater service-oriented strategy had an extra influence on the respondents' organizational readiness and knowledge exchange. Through their business services, service-oriented firms seek to delight customers, produce and deliver customer value in the marketplace, and enhance their company's performance and profitability. In order to meet the ever-increasing demands of investors, employees, and consumers, business organizations are continuously under pressure to assess and enhance their performance in competitive markets. As a result, businesses partition their organization and related business services into smaller, self-sufficient company components that can interact to optimize efficiency. In order to be capable of providing excellent services, business services must clearly adhere to business-oriented strategies. Keywords: business strategy, business process, governance, business information system
The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure Lilik Handajani; Saipul Arni Muhsyaf; Ayudia Sokarina
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p03

Abstract

There are increased corporate mechanisms for detecting fraud cases in financial institutions. This study aimed to investigate the impact of corporate governance and whistleblowing systems (WBS) on fraud disclosure. A multiple regression analysis was performed on 34 public banks listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The findings showed that the bank's corporate governance rating significantly and negatively affects the disclosure of fraud. This implies that a better corporate governance rating increases the bank's ability to detect fraud. However, the increased violations reported through WBS mechanism did not indicate fraud following the investigation. Another finding showed that the potential for fraud in government-owned and large banks increases due to political intervention and conflicts of interest in business policymaking. Therefore, this study has practical implications for implementing a WBS in fraud violations in the banking sector. Keywords: fraud, corporate governance, whistleblowing system policy

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