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Eny Maryanti
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 119 Documents
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Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia Khodijah, Amalia Siti; Pekerti, Retno Dyah; Rahmayanti, Anggraeni Anisa Wara
Journal of Accounting Science Vol 8 No 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1741

Abstract

General Background: The glass ceiling remains a significant issue in the accounting profession, reflecting persistent gender inequality despite women constituting a large proportion of the workforce. Specific Background: In Indonesia, the phenomenon is exacerbated by cultural and structural barriers that hinder women’s progression into leadership roles. Previous studies have primarily focused on developed countries, leaving a gap in understanding within developing nations like Indonesia. Knowledge Gap: There is limited empirical evidence on how professional women in developing countries perceive the glass ceiling and the factors contributing to it. Aims: This study aims to explore women’s perceptions of the glass ceiling in the Indonesian accounting profession and identify demographic, cultural, and structural factors influencing these perceptions. Results: The study found that perceptions of the glass ceiling are significantly affected by bias in performance evaluations, structural barriers like lack of mentoring, and cultural influences from male leaders. Marital status and having children also play critical roles, with single women and those with children more likely to perceive a glass ceiling. No significant difference was found between public and private sector accountants in this regard. Novelty: The research provides unique insights into the interplay of cultural and structural factors in a developing country context, highlighting the specific challenges faced by Indonesian women accountants. Implications: These findings can inform companies and policymakers to devise strategies to mitigate gender biases and support women’s career advancement. By addressing the identified barriers, organizations can retain talented female employees and enhance gender equality in leadership positions.
The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable Kristiana, Ida; Erlangga , Ega Priyatna; Sinarasri , Andwiani
Journal of Accounting Science Vol 8 No 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1748

Abstract

General Background: The implementation of accrual-based Government Accounting Standards (SAP) in Indonesia aims to enhance financial transparency and reliability following the issuance of Government Regulation No. 71 in 2010. Specific Background: In Central Java, while the provincial government has successfully adopted accrual-based SAP, discrepancies remain at district and city levels, affecting the attainment of Unqualified Opinions (WTP) on financial reports. Knowledge Gap: Previous studies have shown mixed results regarding the impact of Human Resource (HR) quality and Internal Control Systems on SAP implementation, with the moderating role of Accounting Information Systems (AIS) underexplored. Aims: This study investigates the influence of HR quality and Internal Control Systems on the successful implementation of accrual-based SAP, with AIS as a moderating variable, within the Central Java Provincial Government’s OPDs. Results: The study finds that HR quality positively impacts SAP implementation, while internal control systems do not. AIS weakens the relationship between HR quality and SAP success and does not moderate the effect of Internal Control Systems on SAP implementation. Novelty: This research highlights the unexpectedly weakening role of AIS in HR quality’s impact on SAP success, challenging existing assumptions about AIS’s moderating capabilities. Implications: The findings suggest a need for tailored AIS utilization strategies that consider specific contextual factors and HR characteristics, ensuring these systems enhance rather than hinder accrual-based SAP implementation in governmental contexts​.
The Meaning of Profit in Traditional Markets in Frame of Understanding Manunggaling Kawula Lan Gusti Indah Rakhma Ningtyas, Harfiahani
Journal of Accounting Science Vol 8 No 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1772

Abstract

General Background: The concept of “Manunggaling Kawula Lan Gusti,” rooted in Javanese culture, embodies the unity between humans and the divine, shaping community dynamics and business practices in traditional markets. Specific Background: This philosophy influences economic and social interactions in Pasuruan’s traditional markets, emphasizing honesty, community empowerment, and spiritual values. Knowledge Gap: While previous studies have addressed “Manunggaling Kawula Lan Gusti” in various contexts, its specific impact on profit perception in traditional markets remains underexplored. Aims: This study investigates how Javanese philosophical principles redefine profit beyond financial metrics, integrating ethical and spiritual dimensions. Results: Ethnographic research reveals that traders prioritize ethical relationships and community well-being, viewing profit as a divine blessing rather than mere monetary gain. Novelty: The study highlights a paradigm shift where success is evaluated through ethical and spiritual contributions, offering a sustainable business model that transcends financial success. Implications: This research suggests integrating cultural philosophies like “Manunggaling Kawula Lan Gusti” into modern business practices can enhance ethical standards, community relations, and spiritual fulfilment, encouraging businesses globally to adopt more holistic success measures.
The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable Perdana, Taufan Aditya; Wahidahwati, Wahidahwati; Priyadi , Maswar Patuh
Journal of Accounting Science Vol 8 No 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1773

Abstract

General Background: The audit profession plays a crucial role in ensuring the accuracy and reliability of financial statements, which is increasingly important in a globalized economy. However, scandals involving audit failures, especially within government institutions, have led to a decline in public trust. Specific Background: In Indonesia, the Directorate General of Customs and Excise (DGCE) performs compliance audits that are vital to state revenue. The audit quality within such institutions is contingent upon the auditors’ competence and integrity, as these factors are essential for comprehensive and fair audits. Knowledge Gap: Despite existing research, there is inconsistency in the literature regarding the impact of auditor competence and integrity on audit quality, and the role of quality assurance as a moderating variable remains unexplored​​. Aims: This study aims to analyze the influence of auditor competence and integrity on audit quality and to determine whether the implementation of quality assurance moderates these relationships​​. Results: The study finds that both auditor competence and integrity positively affect audit quality, while quality assurance independently enhances audit quality. However, quality assurance does not moderate the relationship between auditor competence or integrity and audit quality​​. Novelty: This research is novel as it integrates quality assurance as a moderating variable, a factor not previously examined in similar studies​​. Implications: The findings suggest that the DGCE should focus on enhancing auditors’ competence and integrity while maintaining robust quality assurance practices to ensure high audit quality, thereby restoring public confidence​​.
Factor Influencing Sustainability Reporting Assurance: A Study of Indonesian Public Listed Companies Utami, Riescha; Ameraldo, Fedi; Fella Rizki, Marsi; Jihad Rabaya, Abdullah
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1785

Abstract

General Background: In the era of globalization, companies are evaluated not only on their financial performance but also on their social and environmental impact. Specific Background: Sustainability reporting serves as a critical medium for communicating a company's efforts to achieve its sustainability objectives, mitigating its negative impacts on society and the environment, and fostering trust. The Global Reporting Initiative (GRI) is widely regarded as the standard for these reports, enhancing their credibility. Knowledge Gap: While previous studies have largely focused on major multinational companies, there is limited research on the assurance of sustainability reports within the context of developing economies, particularly Indonesia. Aims: This study aims to examine the effects of the sustainability committee, industry type, and awards on sustainability reporting assurance among companies listed on the Indonesia Stock Exchange in 2022. Results: Logistic regression analysis reveals that both sustainability committees and awards positively influence sustainability reporting assurance, whereas industry type shows no significant impact. Novelty: This research fills a gap by analyzing sustainability assurance practices within Indonesia, providing insights into the factors influencing assurance in emerging markets. Implications: The findings suggest that sustainability committees and awards can enhance reporting assurance, thereby boosting stakeholder confidence in corporate sustainability practices. This underscores the importance of establishing effective sustainability governance structures and recognizing exemplary efforts to drive transparency and accountability in sustainability reporting.
A Tax Compliance Model with Legal Certainty Factors: A Laboratory Experiment Study Paramita Anjelina, Rahayu; Suwandi, Suwandi
Journal of Accounting Science Vol 8 No 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1796

Abstract

General Background: Tax compliance is critical for the effective functioning of government and is influenced by various factors, including legal certainty and enforcement. Specific Background: Previous studies have explored tax compliance in relation to law enforcement, emphasizing the role of sanctions and audits. However, inconsistencies in findings regarding the impact of law enforcement on compliance highlight a need for further investigation. Knowledge Gap: Limited research has employed a quantitative laboratory experimental approach to examine the influence of law enforcement intensity on tax compliance. Aims: This study aims to investigate the effect of high versus low law enforcement on taxpayer compliance using a 2x1 factorial experimental design. Results: The results indicate a significant difference in compliance levels between high and low law enforcement conditions, with higher enforcement leading to greater compliance. Novelty: This study introduces a laboratory experimental method to assess tax compliance, providing a more controlled environment to observe the impact of enforcement intensity. Implications: The findings suggest that increasing the severity of law enforcement may enhance tax compliance, offering insights for policymakers to design more effective compliance strategies and to reconsider the reliance on programs such as tax amnesty, which might undermine compliance in the long term.
Exploring the Interconnection: Employee Diff, Board Gender Diversity, and Earnings Management Hasan, Nadif Ahmad; Lestari, Dwi Indah
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1811

Abstract

General Background: The COVID-19 pandemic caused significant economic disruptions, leading to reduced demand and sales across various sectors in Indonesia, including manufacturing. Specific Background: This study focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022 to investigate the impact of employee difference (diff) and board gender diversity on earnings management. Knowledge Gap: Previous research offers conflicting findings on the relationship between board gender diversity and earnings management, necessitating further exploration during the COVID-19 period when layoffs were prevalent. Aims: This study aims to empirically assess how employee diff and board gender diversity influence earnings management, contributing to better decision-making by investors and stakeholders. Results: The findings indicate that employee diff positively affects earnings management, while board gender diversity does not have a significant impact. Novelty: Conducted during the COVID-19 period, this research uniquely considers employee diff as a critical factor in earnings management, reflecting pandemic-related challenges. Implications: Investors and stakeholders should focus on employee diff when analyzing financial statements to avoid misinformed decisions, while also recognizing that board gender diversity may not significantly mitigate earnings management practices
Responsibility Accounting's Influence on Corporate Governance: Insights from Iraq Private Banks Hassan, Mohammed Ali; Abdulabass, Ahmed Abdulkadhum; salman , Rafid mohammed; Jaffar , Zaid Abdulzahra
Journal of Accounting Science Vol 8 No 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1837

Abstract

General Background: The study explores the influence of responsibility accounting on corporate governance within Iraqi private banks, a subject vital for ensuring effective management and transparency. Specific Background: Despite the growing importance of corporate governance in mitigating financial crises, the role of responsibility accounting in enhancing governance practices remains underexplored, particularly in developing economies. Knowledge Gap: There exists a paucity of research on how responsibility accounting can operationalize corporate governance principles in the context of Iraq’s banking sector. Aims: This research aims to assess the impact of responsibility accounting systems on the governance structures of selected Iraqi private banks listed on the Iraq Stock Exchange. Results: The study found a statistically significant positive correlation between responsibility accounting and corporate governance, indicating that banks with robust responsibility accounting systems exhibit enhanced governance practices. Novelty: This study provides empirical evidence on the effectiveness of responsibility accounting in improving corporate governance, highlighting its potential to bridge existing gaps in governance frameworks in emerging markets. Implications: The findings suggest that adopting comprehensive responsibility accounting practices can significantly enhance corporate governance, thereby offering strategic insights for policymakers and bank executives aiming to strengthen governance mechanisms in the banking sector.
Non-Performing Loans and Operating Expenses Impact on Capital Adequacy Ratio Estiasih, Soffia Pudji; Noerchoidah, Noerchoidah; Nurdina, Nurdina; Putra, Andhika Cahyono
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1840

Abstract

General Background: Banks are pivotal to economic development, serving as financial intermediaries that facilitate capital flow between savers and borrowers. Their financial health is often assessed using ratios like the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Operating Expenses to Operating Income (OEOI). Specific Background: The CAR indicates a bank's ability to withstand potential losses, making it a critical measure of financial stability. The relationship between NPL, OEOI, and CAR, with Return on Equity (ROE) as a moderating variable, remains underexplored, particularly in the context of Indonesian commercial banks. Knowledge Gap: Previous studies have inadequately addressed how ROE moderates the effects of NPL and OEOI on CAR. Aims: This study aims to examine the interactions between NPL and OEOI on CAR, moderated by ROE, using data from 30 commercial banks listed on the Indonesian Stock Exchange from 2018 to 2020. Results: The findings reveal that NPL significantly negatively impacts CAR, while OEOI's effect is negative but insignificant. ROE moderates the impact of OEOI on CAR significantly but not NPL. Novelty: This study introduces ROE as a moderating variable, providing a nuanced understanding of its differential effects on CAR in the Indonesian banking sector. Implications: The results offer practical insights for bank management to optimize financial performance and contribute theoretically to the literature on banking stability and profitability. These findings can inform future research and decision-making in the financial industry.
The Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value Ningdiyah, Endra Wahyu; Asyik, Nur Fadjrih; Fidiana, Fidiana
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1866

Abstract

General Background: The increasing complexity of global financial markets necessitates enhanced transparency and comprehensive reporting, leading to the adoption of digital integrated reporting (DIR) as a framework to provide stakeholders with concise, strategic insights into company performance. Specific Background: In Indonesia, the integration of DIR into financial reporting practices has become crucial, particularly for firms within the LQ-45 index on the Indonesia Stock Exchange, which are considered leaders in corporate governance and reporting standards. Knowledge Gap: Despite DIR's recognized importance, its moderating role in enhancing the relationship between financial performance metrics—Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER)—and firm value remains underexplored. Aims: This study aims to evaluate the effect of ROA, CR, and DER on firm value, considering DIR as a moderating factor, within Indonesian LQ-45 companies during 2019–2021. Results: The findings reveal that ROA and DER significantly impact firm value, while DIR positively moderates the effects of ROA and DER on firm value. Novelty: This research uniquely identifies DIR's moderating influence, offering a fresh perspective on how digital reporting mechanisms can enhance the predictive power of traditional financial metrics. Implications: The study underscores the strategic importance of DIR in corporate reporting, suggesting that enhanced disclosure can lead to increased investor confidence and potentially higher firm valuation, thereby informing policy and practice in corporate governance and financial reporting​.

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