Articles
<![CDATA[The Development of Indonesia Environmental Performance and Environmental Compliance ]]>
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i1.15656
<![CDATA[This study aims to analyze the development of Indonesia environmental performance and environmental compliance from the period 2011-2015 through the PROPER program. Statistic descriptive, along with trend analysis, was applied in this study. The result indicates that achievement of the environmental performance of the PROPER program is on adequate level (63,2%), Poor level (25,9%), good level (7,5%), very poor (2.8%) and excellent level (0.6%). Meanwhile, Indonesia environmental compliance level on average is 72%. There is still 28% of the PROPER participant not comply with environmental requirements determined by the Ministry of Environment (MOE). The achievement of environmental compliance consists of beyond compliance (12%) and adequate compliance (88%). ]]>
<![CDATA[Blockchain Disruption on Management Accountant's Role: Systematic Literature Review ]]>
<![CDATA[Vecco Suryahadi Saputro]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v4i1.25961
<![CDATA[Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring function, and streamline the accounting practice process. With these findings, the management accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.]]>
<![CDATA[Control of Corruption, Regulatory Quality, Political Stability and Environmental Sustainability: A Cross-National Analysis ]]>
<![CDATA[Sofik Handoyo]]>;
<![CDATA[Fury Khristianty Fitriyah]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i2.18344
<![CDATA[The study aims to reveal the correlation between governance attributes of the government and national environmental sustainability. The governance attributes of government in this study refer to the index of control of corruption, regulatory quality, and political stability. Meanwhile, national environmental sustainability refers to the index of national environmental performance. The period of investigation is the year of 2014 and involves 177 countries. Person correlation analysis was applied in this study to identify the degree of correlation between independent variables (control of corruption, regulatory quality, and political stability) dependent variable (environmental sustainability). Independent variables were measured using the World Governance Index (WGI) published by the World Bank. Environmental Performance Index (EPI) issued by The Yale Center for Environmental Law & Policy (YCELP) was proxied for measuring environmental sustainability. The results indicate that the state’s control of corruption, the national regulatory quality, and national political stability are positively associated with national environmental sustainability. The correlation coefficients are 0.230 (p<0.01), 0.193 ( p<0.01), and 0.167 ( p<0.01) respectively. Even though there is a positive correlation between public governance attributes and national environmental sustainability, however, the degree of correlation is weak. It implies that national governance is not a powerful instrument to predict national environmental sustainability. ]]>
<![CDATA[Analyze of the Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and its Implication to Audit Quality ]]>
<![CDATA[Bawono Yudyanto Arief Kusumo]]>;
<![CDATA[Poppy Sofia Koeswoyo]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i1.15651
<![CDATA[This study aims to analyze the effect of workplace spirituality on auditor dysfunctional behavior and its implication to audit quality at The Audit Board of The Republic of Indonesia. The research approach used is quantitative and casual design. The number of research samples was 92 auditors taken through proportionate sampling. The data analysis used descriptive and inferential statistical analysis by employing path analysis. The results show that there is a significant negative effect of workplace spirituality on dysfunctional auditor behavior, there is a significant positive effect of workplace spirituality on audit quality, and there is a significant negative effect of dysfunctional auditor behavior on audit quality. The conclusions of the study state that there is a significant effect of workplace spirituality on dysfunctional auditor behavior. Implication to audit quality is that the audit quality can be improved through workplace spirituality and dysfunctional auditor behavior]]>
<![CDATA[Accounting Education Challenges in the New Millennium Era ]]>
<![CDATA[Sofik Handoyo]]>;
<![CDATA[Syaiful Anas]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v2i1.20429
<![CDATA[The new Millennium era is closely associated with turbulence business environment along with advanced Information and technology. Job market demands university graduates to concern not only technical skills but also beyond that. Accounting education institutions must respond to the changes by providing education systems that comply with market expectations. This paper described critical thinking related new orientation of accounting education institutions in responding advanced of technology, dynamic business environment along with millennial generation characteristics. This paper explored using literature review perspective to understand the implications of advanced technology, changing the business environment, and the unique character of the millennial generation on accounting education in higher institutions. The paper is expected to give a new perspective for accounting education institutions in terms of handling education process in the era with full of technologically advanced, dynamic business environment and the different character of a student of the millennial generation. Accounting academicians need to adapt in terms of teaching method to fulfill market expectation towards accounting graduates. Accounting Education institutions must be aware of their system education, curriculum, and learning outcomes. This paper explores some ways in which this might be achieved and some of the challenges to effecting change in accounting education that will have to be overcome]]>
<![CDATA[The Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Listed Firms ]]>
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v3i1.26228
<![CDATA[The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measure corporate social responsibilities disclosure. The determinants were examined using multiple regression analysis with a confidence interval level of 95%. The results indicated that the firm size, earning per share and stock price significantly influence the corporate social responsibilities disclosure. Empirical findings of the study contribute in terms of giving an understanding of practice corporate social responsibilities disclosure in a developing country, especially in the Southeast Asia region. Furthermore, the findings provide valuable information for conducting cross-countries' comparative studies.]]>
<![CDATA[Towards Implementation of Sociology Theory in Management Accounting Research ]]>
<![CDATA[Sofik Handoyo]]>;
<![CDATA[Syaiful Anas]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i2.18260
<![CDATA[This article aims to give another perspective for Management accounting scholars implement sociology theories in their researchers. Traditionally, accounting researchers have been conducted relying on accounting theory, management theory, economic theory, and psychological theory. However, in line with popularity academic research that involves the interdisciplinary field of study, it is, therefore, the possibility to adopt another perspective of theory from a related discipline. Since Management accounting discipline is closely associated with the organization and behavior of an individual within the organization, sociology theory is considered fit to be adopted. This article will figure out potential research in management accounting discipline using framework sociology theory. ]]>
<![CDATA[The Determinants of Environmental Performance: A Study on Indonesia Listed Firms ]]>
<![CDATA[Amalia Tresna Fadhilah]]>;
<![CDATA[Harry Suharman]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v4i2.34944
<![CDATA[This study aims to analyse and examine the determinants of environmental performance in companies. The results of this study are expected to increase the company's concern for environmental sustainability. The population in this study were all companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The samples in this study were 11 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research was conducted with a quantitative approach. The results show that financial performance, corporate governance, and market capitalisation positively and significantly affect environmental performance.]]>
<![CDATA[Factor Analysis of Service Performance in Higher Education Institutions ]]>
<![CDATA[Endah Sundaning Kinanti]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v3i1.24733
<![CDATA[This research aims to examine the determinants of service performance in higher education institutions on student perceptions. This research uses Exploratory Factor Analysis (EFA) in determining the factors. The construct is built based on the literature on service performance and higher education. Data were collected using a questionnaire to a state university with legal entity students in Bandung. The results indicate that there are seven determinants of service performance, namely reliability, assurance, tangibles, responsiveness, access, and reputation. The total variance of these factors is 65.7 percent, which means that the seven factors determine 65.7 % of service performance in higher education in Indonesia, and 34.3% is defined by other factors that are not examined in this research. The results of this study contribute to the literature on service performance factors in higher education in Indonesia. The factors can be used as a reference by higher education institutions to improve service quality in all aspects ]]>
<![CDATA[The Influence of Corporate Social Responsibility (CSR) Disclosures on Corporate Financial Performance with Industrial Types as Moderating Variables ]]>
<![CDATA[Ivani Juni Nainggolan]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v2i1.20539
<![CDATA[This study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was measured using CSR disclosure under ISO 26000. Return on Asset is a proxy to measure the company’s financial performance. The type of industry was divided into a high profile and low-profile company. The research subjects are the leading sector companies (raw material producing industries) and the second sector (manufacturing industries) which consist of various sectors namely agriculture, mining, basic and chemical industries, various industries, and consumer goods which are listed on the Indonesia Stock Exchange in 2012-2013. Partially, the results showed that the disclosure of CSR implementation and industry type positively and significantly affected the company's financial performance, and the type of industry succeeded in becoming a moderating variable that influenced the relationship between CSR disclosure and the company's financial performance. Simultaneously, the results of the study also show that there is a significant effect of the level of disclosure of Corporate Social Responsibility (CSR) on financial performance with industry type as a moderating variable.]]>
