cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota denpasar,
Bali
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 345 Documents
 26   27   28   29   30 
Analysis of Creating Shared Value in the Food and Beverage Industry Erwin Saraswati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
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.2021.v16.i01.p10

Abstract

This study analyzed the creating shared value (CSV) concept in the food and beverage industry using descriptive quantitative method. CSV is the practice of creating corporate policies and practices that enhance a company's competitiveness while simultaneously advancing the social and economic conditions in communities in which the company sells and operates. It is considered an enhanced version of CSR, which emphasizes the synchronization between social and economic progress. Thirteen listed food and beverage companies in Indonesia from 2015 to 2017 were analyzed, resulting in 39 firm-year observations. We conducted a content analysis on the sample CSR reports using Drozdz et al.’s (2015) indicators. Our analysis showed that companies created value mostly for their customers, since customers are especially important for these firms because of their prominent nature. The result supports the legitimacy theory, which stated that companies need to align their operations with the expectations of the society they operate in order to survive. In addition, the result suggests that food and beverage companies need to start creating more shared values for the society, their employees, the environment, and their suppliers. The CSV concept can be a strategic practice for companies. Keywords: fiscal decentralization, inequality between regions/cities, regional spending, private investment, general allocation funds
Public Accounting Research and Theories: A Literature Review Faiz Zamzami; Mukhlis Mukhlis
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
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.2021.v16.i01.p08

Abstract

The purpose of this study is to provide a structured overview of the literature on research on public accounting and the theories used by referring to articles published in four reputable international journals in 2009–2018. It is expected that this article can be a basis for future research and becomes a work request for more precise and focused research questions. A literature review-based approach with two important steps in the analysis of trends in public accounting research was used. First, journals as the source of the data are limited to four reputable international journals that published public sector research. Second, articles are divided into three areas that include financial accounting, management accounting, and auditing. A structured method was then used to analyze the relevant and identified articles. Results show that articles published in four leading international journals do not specifically discuss public accounting. So far, journals publishing public accounting remain rare. Of the four journals, articles in public reports are few. Ten popular theories on how to apply public accounting research were discussed. Keywords: Public Accounting, Literature Review, Theory.
Sustainable Banking and Bank Performance Lilik Handajani; Akram Akram; Ahmad Rifai
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
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.2021.v16.i01.p12

Abstract

This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018. Results indicate that while the internalization of sustainability issues in banking business practices does not have a significant impact on bank performance, the characteristics of a bank, which are reflected by institutional and foreign ownership and bank age, have a significant effect on bank financial and nonfinancial performance. The implications of sustainable banking practices are indicated to gain legitimacy from regulators for the existence of financial entities and meet stakeholder expectations, which in practice require trade-off of interests among stakeholder groups. Keywords: sustainable banking, bank performance, bank characteristic
Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration Of Technology Industry 4.0 Agoestina Mappadang; Yuliansyah Yuliansyah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
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.2021.v16.i01.p07

Abstract

This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which forces people to face and act on these changes and may get impacted on fraudulent financial reporting. As Industry 4.0 ushers the use of new technology, the use of computerized systems for huge data analysis has advantage and disadvantage in audit and fraud detection. Therefore, our research uses the integration of technology 4.0 as a moderating variable on fraudulent financial reporting. This study also aims to determine fraud with the Beneish M-Score as a financial forensic tool to gage potential fraud in firms' financial statements. The population of this study was drawn from five priority sectors of the Making Indonesia 4.0 program, namely industries in five manufacturing subsectors listed on the Indonesia Stock Exchange. Results indicate that pressure does not have significant effect on fraudulent financial reporting. On the other hand, the opportunity with effective monitoring variable has a negative significant effect on fraudulent financial reporting, whereas rationalization has a positive significant effect on fraudulent financial reporting. The integration of Industry 4.0 variable moderates the effect of fraud on fraudulent financial reporting. Keywords: fraud triangle, technology industry, pressure, opportunity, rationalization
Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach Francis Chinedu Egbunike; Ardi Gunardi; Udunze Ugochukwu; Atang Hermawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
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.2021.v16.i01.p02

Abstract

The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO duality, and audit committee diligence. The ex post facto research design was adopted. The population comprised of all quoted manufacturing companies on the Nigerian Stock Exchange (NSE). The sample was purposively drawn as all companies in the consumer goods sector of the NSE. The study relied on secondary data obtained from annual reports and accounts of the sampled companies. Both descriptive and inferential statistics were used to analyze the data. The hypotheses were validated using Quantile Regression technique. Results showed that board size, board independence, and board diligence were significant at the median and 75th quantile. CEO duality and audit committee diligence were not significant at the 25th, 50th, and 75th quantile. The study recommended among others moderate board sizes to improve efficiency of decision-making. In addition, the need for more independent directors and meeting frequency should be tailored to suit the needs of the company. Keywords: corporate governance mechanisms, tax avoidance, quantile regression
The Role of Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value Monica Monica; Fransiskus Eduardus Daromes; Suwandi Ng
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
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.2021.v16.i02.p11

Abstract

This study investigates the role of women on boards as a mechanism to improve carbon emission disclosure, as a mediating effect influence on firm value. The population includes 122 nonfinancial companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of path analysis reveal that women on boards have a positive and significant effect on carbon emission disclosure, a positive but insignificant effect on firm value, and that carbon emission disclosure is pivotal in mediating women on boards and firm value. This study provides insights that persuade companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports. Carbon emission disclosure as part of the sustainability report is a form of good corporate action in maintaining the balance of living systems on earth. Keywords: women on boards, carbon emissions disclosure, firm value
Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation Hanung Adittya Aristyatama; Agus Bandiyono
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
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.2021.v16.i02.p07

Abstract

This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a form of panel data with a fixed-effect model approach. The result was transfer pricing aggressiveness and income smoothing had positives effects on tax avoidance. Managerial ability reduces tax avoidance, while financial constraints did not. Furthermore, financial constraints did not moderate the effects of transfer pricing aggressiveness on tax avoidance. Financial constraints strengthened the positive effects of income smoothing and the negative effects of managerial ability on tax avoidance. This study provides input to the tax authorities in formulating policies, as well as input for risk analysis on tax potential. Keywords: transfer pricing aggressiveness, income smoothing, managerial ability, financial constraints, tax avoidance.
The Moderation Effect of Religiosity on The Effect of Moral Equity to Auditor Ethical Behavior Anastania Balqis; Zaenal Fanani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
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.2021.v16.i02.p10

Abstract

This research aimed to obtain the information and empirical evidence on the moderation effect of religiosity on the effect of moral equity to auditor ethical behavior. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from respondents using saturated sampling method. Respondents of this study were 102 auditors who work at the Public Accountant in East Java. This study uses a causality analysis Structural Equation Model (SEM) based component or variance or with the model name of Partial Least Square (PLS). Hypothesis testing will be done with the help of software WarpPLS 5.0. The results of this research indicate that religiosity is proved to have significant positive effect on the effect of moral equity to auditor ethical behavior. This finding can be useful for an auditor to be able to understand that there are several factors which can influence and strengthen ethical behavior.
Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia Rima Kusuma Rini; Desi Adhariani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
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.2021.v16.i02.p09

Abstract

This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square regression. This study finds that financial performance bears a positive relationship to environmental costs that indicates whether assets are efficiently used as a basis to engage in spending on environmental activities. There is a negative relationship between financial performance and environmental disclosure and a positive relationship between environmental cost and environmental disclosures. This study implies wider stakeholder understanding of how financial performance affects environmental cost and disclosure. The study implies a role of the cost element in the relationship between financial performance and environmental disclosure.
Implementation of Good Governance in Komodo National Park Management: A Case Study I Gde Sudiartha; I Putu Sudana; Anak Agung Ngurah Bagus Dwirandra; I Gde Ary Wirajaya
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
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.2021.v16.i02.p08

Abstract

This study examines the implementation of good governance at the Komodo National Park to provide a specific, in-depth, complex, and explorative understanding of it. The research methodology used was a descriptive interpretive Yin case study approach. Data were obtained through observation, interviews, and documentation. The results revealed that the Komodo National Park applies the principles of good governance, transparency, accountability, responsibility, independence, and fairness. Study findings also contribute benefits, ideas, and studies, which provide reference for and contribution to the management and stakeholders in conducting governance roles, especially for National Park management. Keywords: good governance, management, national park

Page 28 of 35 | Total Record : 345

 26   27   28   29   30 

Filter by Year

2006 2024


Reset
Filter By Issues
All Issue Vol 19 No 1 (2024) Vol 18 No 2 (2023) Vol 18 No 1 (2023) Vol 17 No 2 (2022) Vol 17 No 1 (2022) Vol 16 No 2 (2021) Vol 16 No 1 (2021) Vol 15 No 2 (2020) Vol 15 No 1 (2020) Vol 14 No 2 (2019) Vol 14 No 1 (2019) Vol 13 No 2 (2018) Vol 13 No 1 (2018) Vol 12 No 2 (2017) Vol 12 No 1 (2017) Vol 11 No 2 (2016) Vol 11 No 1 (2016) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 2 (2013) Vol 8 No 1 (2013) Vol 7 No 2 (2012) Vol 7 No 1 (2012) Vol 6 No 2 (2011) Vol 6 No 1 (2011) Vol 5 No 2 (2010) Vol 5 No 1 (2010) Vol 4 No 2 (2009) Vol 4 No 1 (2009) Vol 3 No 2 (2008) Vol 3 No 1 (2008) Vol 2 No 2 (2007) Vol 2 No 1 (2007) Vol 1 No 1 (2006) More Issue