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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 11 Documents
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Search results for , issue "Vol 19 No 1 (2024)" : 11 Documents clear
The Role of Female Directors and CSR Committees on Corporate Social Responsibility Disclosure Angeliqa Ludya; Sari Dewi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p04

Abstract

This study investigates the relationship between female directors and Corporate Social Responsibility (CSR) disclosure in Indonesian listed companies on the Indonesia Stock Exchange (IDX). Utilizing a sample of 45 companies with sustainability and financial reports from 2017 to 2021, the research employs the Global Reporting Initiative (GRI) Index with 94 items to measure CSR disclosure. Findings reveal a significant negative impact of female directors on CSR when their number falls below critical mass, suggesting potential tokenism. Moreover, Female Directors with Accounting Expertise (FDAE) are found to be token figures, contributing insignificantly to CSR. The study proposes the establishment of CSR Committees as a more effective means to leverage women's involvement in CSR. The research underscores the need for regulatory frameworks to encourage gender diversity and CSR Committees within companies, emphasizing their positive impact on corporate governance, social responsibility, and sustainability reporting. Keywords: female directors, female director expertise, csr committee, csr disclosure
Exploring The Mind of Gen Z: Deciphering E-wallet Adoption Through The Lens of TPB Theory Desi Intan Berlianawati; Nurabiah Nurabiah; Rini Ridhawati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p09

Abstract

This study examines the factors contributing to the increasing compound annual growth of e-wallets in Indonesia, particularly within Generation Z. E-wallets are favored for transactions due to their perceived ease of use, enhanced security, and time-saving features. Additionally, the attractiveness of e-wallets is enhanced by promotions, discounts, and accessible account openings. This research adopts a quantitative approach, employing Partial Least Square (PLS) software to test hypotheses using the Structural Equation Model (SEM). A sample of 823 Generation Z individuals from various regions of Indonesia was analyzed. The findings indicate that attitudes towards behavior, subjective norms, perceived behavioral control, usage intentions, and actual behavior significantly influence Generation Z’s utilization of e-wallets. The study reveals that Generation Z frequently engages in daily transaction activities using e-wallets, predominantly influenced by the safety and convenience perceived in e-wallet technologies. Despite this reliance, it is noted that Generation Z often overlooks potential risks associated with e-wallet transactions, feeling secure with e-wallets as their primary transaction tool. This research enhances the understanding of e-wallet usage dynamics among Generation Z, emphasizing the significant impact of psychological and behavioral factors on the adoption of digital financial technologies. Keywords: determinants, e-wallet, generation Z, TPB
Earning Management as a Mediator of the Influence of Good Corporate Governance on Company Value in Each Company Life Cycle Putu Ery Setiawan; Ni Luh Putu Wiagustini; I Ketut Yadnyana; I Gede Kajeng Baskara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p05

Abstract

This research utilizes the capital structure theory to analyze how debt covenants, corporate governance, and firm value interact, focusing on the mediating role of earnings management across different company life stages. It examines manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022, using a purposive sample of 66 companies. The study employs descriptive and inferential statistical analyses to test the hypothesized relationships, revealing that effective corporate governance significantly enhances firm value, especially during maturity. Earnings management is pivotal in the growth phase, mediating the governance-firm value relationship. This work underscores the importance of adapting governance practices to a company's life cycle stage, offering insights for executives to make financial decisions that improve firm value. It also provides empirical support for agency theory, showing how tailored governance practices can influence firm performance and value. Keywords: earnings management, good corporate governance, company value, company life cycle
EnglishThe Social Construction on Financial Reporting of Small and Medium Scaled Production House Safiera F. Azzahra; Falikhatun Falikhatun
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p01

Abstract

This study investigates the role of financial reporting in small and medium-sized film production houses, focusing on its economic significance and the social construction surrounding its practices. Utilizing a constructivist approach with grounded theory methodology, the research comprises in-depth interviews, observations, and documentation, further analyzed through triangulation. The findings reveal that these production houses view financial reporting as essential for business sustainability, with stakeholder theory explaining the need for both financial and non-financial information to meet internal and external requirements. Specifically, financial reports typically include simple income statements, cash flows, and balance sheets with tangible assets and trade payables, alongside non-financial data. These results offer a foundation for further studies and insights for financial reporting regulations within the film industry. However, the research scope is limited to specific regional practices and a narrow observational timeframe. Keywords: SMEs, production house, grounded theory, financial reporting, business sustainability
The Interplay between the Otsus Fund, Capital Expenditure, and Regional Economic Performance in Aceh Province Deni Herdiyana; Resi Ariyasa Qadri; Sutarto Sutarto; Nur Aisyah Kustiani; Nina Andriana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p10

Abstract

This study aims to examine the impact of the Special Autonomy Fund on economic growth as measured by GRDP in the province of Nanggroe Aceh Darussalam (NAD). The research was conducted using the quantitative method of two-stage linear regression analysis. The independent variables used in this research model are General Allocation Funds (DAU), Revenue Sharing Funds (DBH), Special Allocation Funds (DAK), Special Autonomy Funds (Otsus Fund), and Regional Revenue (PAD) while the dependent variable is GRDP. Capital Expenditure is selected as an intervenning variable. The data used in this study is panel data from 23 regencies/cities in NAD Province for 5 years from 2015-2020. The recommendation from the research results is that the Otsus Fund should still be continued and extended where the Otsus Fund will end in 2028, because the results of the research found an indirect positive effect of the Otsus Fund on GRDP through Capital Expenditures at Lag-1. In the first stage of regression, it was found that DAK and Dana Otsus had a positive effect on Capital Expenditures, while DAU and DBH had no significant effect. In the second stage of regression, it was found that Capital Expenditures had a significant effect on GRDP. Keywords: General Allocation Funds, Revenue Sharing Funds, Special Allocation Funds, Special Autonomy Fund, Capital Expenditure, Economic Growth
Interacting Roles of Executive Compensation on Organizational Slack and Firm’s Innovation Performance Monika Pradnya Aurelia Wijayanti; Iman Harymawan; Nurul Fitriani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p06

Abstract

This study examines the interaction between executive compensation and three types of organizational slack (available, recoverable, and potential) and their impact on the innovation performance of publicly listed companies in Indonesia. The empirical analysis use a dataset of 1,081 firm-year observations from 2010 to 2019. The findings reveal that available slack positively affects innovation performance, whereas recoverable and potential slack have negative impacts. Executive compensation significantly moderates these relationships, especially nullifying the negative impact of recoverable slack on innovation. The results highlight the importance of strategic management and the role of executive compensation in enhancing a firm's innovation, offering valuable insights for shareholders and contributing to the understanding of organizational slack and compensation's effect on innovation in the Indonesian context. Keywords: organizational slack, executive compensation, innovation, innovation performance, Indonesia
The Influence of Brand Value on Tax Avoidance with Ownership Concentration as a Moderating Variable Elisa Tjondro; Felincia Puguh Mitthasari Utomo; Celine Mercianne Susila; Oviliani Yenty Yuliana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p11

Abstract

The present investigation was prompted by different viewpoints on evaluating the effect of brand value on either the promotion or prohibition of tax avoidance strategies. Using the Agency Theory framework, it also intends to investigate how the concentration of ownership affects the relationship between brand value and tax avoidance strategies of enterprises listed in Indonesia. Researchers believe that by merging these studies and viewpoints, the ruling shareholders will emphasize managerial scrutiny to minimize tax avoidance and protect the company’s brand. The sample used in this research is based on 151 observations of 47 entities listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. ? panel regression with a random effects model was employed in the present research. The endpoint of this research is to look at the impact of brand value on tax avoidance and the role of ownership concentration as a moderator in the association between brand value and tax avoidance. The results suggest that the increasing brand value contributes to reducing tax avoidance. This study also finds that ownership concentration significantly impacts the relationship between brand value and tax avoidance. Keywords: tax avoidance, brand value, firm reputation, ownership concentration
Does Due Professional Care, Time Budget Pressure, Accountability, and Audit Experience effect on Audit Quality? Arista Fauzi Kartika Sari; Dewi Diah Fakhriyyah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p02

Abstract

External auditors or public accountants have an important role in society regarding the reliability of a company's financial reports. Public accountants also provide opinions about the fairness of financial reports that can be used for decision making. Therefore, public accountants need to provide quality audit services. This research aims to test the effect due professional care, time budget pressure, accountability, and work experience on audit quality. The research population is auditors Public Accountant Firm in Malang who are registered with the OJK. The sampling technique used convenience sampling and the sample size was determined using the Slovin formula. The data analysis method uses multiple linear regression analysis. The research results show that due professional care, accountability, and work experience have a significant positive effect on audit quality. While time budget pressure has no effect on audit quality. The implication of this research is that for public accounting firms to be able to produce high quality audits, they need to ensure the implementation of due professional care, accountability, and increase the auditor's work experience. Keywords: due professional care, time budget pressure, audit quality, accountability
Analyzing Fraudulent Practices in Community Group Regional Grant Funding Faisol Faisol; Bambang Haryadi; Siti Musyarofah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p07

Abstract

This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda. Keywords: grant funds, fraud, community groups
Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana Fadilla Cahyaningtyas; Saluana Che Salleh
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p03

Abstract

This study employs a qualitative research methodology to examine Corporate Social Responsibility (CSR) practices within the "Triple Bottom Line" framework, interpreted through the lens of "Tri Hita Karana." Utilizing secondary data from 2018 to 2023, the research finds that CSR aligns with Tri Hita Karana's core principles: Parhyangan (Connection with the Divine), Pawongan (Interpersonal Connections), and Palemahan (Harmony with Nature). Parhyangan manifests in spiritual engagement activities, including constructing worship facilities, Pawongan in initiatives benefiting local communities, and Palemahan in environmental conservation efforts. The study asserts that CSR, embodying the "Triple Bottom Line," balances profit, people, and the planet. Integrating Tri Hita Karana principles fosters positive stakeholder interactions, emphasizing CSR's potential to enhance community well-being, environmental sustainability, and economic objectives simultaneously. Keywords: Corporate Social Responsibility, Tripple Bottom Line, Tr ita Karana, Parhyangan, Pawongan, Palemahan

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