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All Journal Journal of Research in Social Science and Humanities International Journal of Economics (IJEC)
Chairunisa, Tengku Sheila
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Effect of Accounting Code of Ethics on Business Decisions: A Case Study on Multinational Companies Nasution, Dito Aditia Darma; Maisyarah, Renny; Chairunisa, Tengku Sheila; Safrianto, Reza; Zebua, Totona Berkat Elsuran; Darwin, Darwin; Ujung, Jhonny Tumpal Parulian; Gulo, Yurniwati
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1158

Abstract

The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.
The Effect of Accounting Code of Ethics on Business Decisions: A Case Study on Multinational Companies Nasution, Dito Aditia Darma; Maisyarah, Renny; Chairunisa, Tengku Sheila; Safrianto, Reza; Zebua, Totona Berkat Elsuran; Darwin, Darwin; Ujung, Jhonny Tumpal Parulian; Gulo, Yurniwati
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1158

Abstract

The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.
The Effect of Accounting System Effectiveness and Accountant Expertise on The Quality of Financial Reports with the Use of Accurate Software as a Moderating Variable at PT Global Danapati Niaga (Blibli OMG) Chairunisa, Tengku Sheila; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.529

Abstract

This study aims to analyze the effect of accounting system effectiveness and accountant competence on the quality of financial reports, as well as to test the role of Accurate software as a moderating variable at PT Global Danapati Niaga (Blibli OMG). The research method uses a survey-based quantitative approach, with data processing through multiple linear regression and Moderated Regression Analysis (MRA). The results show that accounting system effectiveness is proven to contribute positively and significantly to the quality of financial reports, indicated by a coefficient of 0.29 with a significance of 0.000. Accountant competence also has a positive and significant effect, with a coefficient of 0.34 and a significance of 0.000. These findings strengthen that system capabilities and human resource expertise are the main foundations in producing quality reports. Moderation analysis reveals that Accurate software is also able to strengthen the relationship between accounting system effectiveness and accountant competence with the quality of financial reports. This is reflected in the significance value of the X1×Z interaction of 0.007 and X2×Z of 0.006. Simultaneously, the research model remains valid and significant (F = 6.234; p = 0.006), confirming that both independent variables are important determinants in improving the quality of financial reporting. Overall, this study emphasizes that companies need to prioritize strengthening accounting systems and developing accountant competencies as key strategies in improving the quality of financial reporting. Meanwhile, the use of Accurate software is more appropriately positioned as an operational support tool, rather than as a factor capable of strengthening the relationship between the main research variables.
Co-Authors Darwin Darwin Dito Aditia Darma Nasution Gulo, Yurniwati M. Irsan Nasution Renny Maisyarah Safrianto, Reza Ujung, Jhonny Tumpal Parulian Zebua, Totona Berkat Elsuran