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All Journal Journal of Economics, Business, & Accountancy Ventura JRA: Jurnal Riset Akuntansi Journal of Governance Risk Management Compliance and Sustainability Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi
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Journal : jurnal akuntansi

 1 
Corporate Governance and Firm Performance During the COVID-19 Pandemic: Evidence from Indonesia Natalia, Maria; SeTin, SeTin; Witanto, Revaldo Farrel
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7465

Abstract

Abstract Purpose - This study intends to see how corporate governance impacted firm performance during the COVID-19 pandemic across firms registered on the Indonesia Stock Exchange, except the financial industry. Design/methodology/approach - The period of this study is 2020, where the COVID-19 pandemic occurred. This research refers to research conducted by Khatib & Nour (2021). Their research found that board size has a significant positive impact on firm performance, while board meetings and audit committee meetings have a significant negative effect on firm performance. Findings - This study distinguishes itself from earlier studies by using the ASEAN CG Scorecard as a measurement criteria for corporate governance practices, which is still rarely employed in studies with similar topics. The results showed that corporate governance had an impact on firm performance during the COVID-19 pandemic in 279 firms registered on the Indonesia Stock Exchange. This study is consistent with Sami et al. (2011), Guney et al. (2020), and Khatib & Nour (2021). Research limitations/implications - This study only examines the impact of corporate governance on firm performance during the COVID-19 pandemic while before the pandemic was not examined so that the results cannot be compared. Keywords: ASEAN CG Scorecard, Board Size, Company Performance, and Corporate Governance, COVID-19  
The Changes in Budget Tightening and Emotional Exhaustion: Role Ambiguity as Mediator and Trust as Moderator Luthfihani, Chindy Anggraeni; Setin, Setin
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9695

Abstract

Purpose - This study aims to determine how changes in budget tightness, emotional exhaustion, role ambiguity and trust in senior management after the Covid-19 Pandemic affected the hospitality industry in West Java. Design/methodology/approach - This study uses a quantitative approach with data collection through questionnaires distributed online to 121 hospitality industry managers in West Java. The sample selection was randomized. Findings - The results showed that budget tightness affects role ambiguity, role ambiguity affects emotional exhaustion, trust in senior management strengthens the relationship between budget tightness and role ambiguity. Research limitations/implications - The implication of these findings is that the hospitality industry should prepare for future challenges by strengthening trust between management and employees, reducing role ambiguity through clear communication of job expectations, and managing emotional exhaustion through wellbeing support and management strategies. Limitations of this study include post-pandemic conditions without direct comparison with pre-pandemic conditions. Keywords: Budget Tightness, Emotional Exhaustion, Role Ambiguity, Trust
Attribution’s Impact on Consumer Response to CSR Efforts with Trust as Moderation Wijaya, Michelle; SeTin, SeTin; Agustina, Lidya
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11050

Abstract

Purpose – This study aims to examine the influence of other-serving attributions, self-serving attributions on consumer responses to CSR efforts when moderated by consumer trust. Design/methodology/approach – This research was conducted in 2024, and the population of this study were students of the Faculty of Digital Business and Law, universities in Bandung and the sampling technique was simple random sampling. This study uses primary data collected through questionnaires in the form of Google Forms. A total of 150 data were collected and analyzed using moderated regression analysis (MRA). Findings – The results show that other-serving attributions positively influence consumer response to CSR efforts while self-serving attributions negatively influence consumer response to CSR efforts. The findings also show that when consumer trust is a moderator, other-serving attributions further increase consumer response to CSR efforts, and conversely, self-serving attributions will further decrease consumer response to CSR efforts. Research limitations/implications – The implication of this study is that companies need to focus on other-serving attributions in CSR communications to increase positive consumer responses, especially when consumer trust is high. This study contributes insights into the importance of building consumer trust in a company's CSR strategy. Keywords: Consumer Response to CSR Efforts, Other-Serving Attributions, SelfServing Attributions, Consumer Trust In Firm.
Co-Authors Agung, Gabriela Andre Christine Dwi Karya Susilawati Elyzabet Indrawati Marpaung Ita Salsalina Lingga Kurniawan, Dwi Ichwan Lauw Tjun Tjun Lidya Agustina Luthfihani, Chindy Anggraeni Maria Natalia, Maria Michelle Wijaya Vinny Stephanie Hidayat Wangsa, Evelyn Stefanie Witanto, Revaldo Farrel Yenni Carolina