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
jabfebuns@gmail.com
Editorial Address
Jl. Ir. Sutami No 36A, Kentingan Surakarta 57126
Location
Kota surakarta,
Jawa tengah
INDONESIA
Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
Arjuna Subject : -
Articles 148 Documents
 11   12   13   14   15 
DO ESG RATINGS DRIVE STOCK PERFORMANCE? AN EMPIRICAL STUDY OF INDONESIAN LISTED FIRMS Nur Imamah; Layyin Nafisa Arifin; Ari Darmawan; Irwan Trinugroho; Aurence Dea Krissanti
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1643

Abstract

As Indonesia advances its Green Economy and Sustainable Finance initiatives, Environmental, Social, and Governance (ESG) considerations have become increasingly important in corporate evaluation. The Indonesian Stock Exchange (IDX) now provides publicly accessible ESG ratings that significantly influence investor decisions, while the Financial Services Authority (OJK) actively promotes sustainable finance practices. This study examines the relationship between ESG ratings and financial performance among Indonesian publicly listed companies, specifically investigating whether profitability moderates the impact of ESG ratings on stock price performance. Using a quantitative research design, we analyze data from Indonesian public companies listed on the IDX over a defined period. Multiple regression analysis is employed to examine the relationships between ESG ratings, stock price performance, and profitability measures, including return on assets (ROA). Classical assumption tests ensure the validity of our statistical models. We hypothesize that higher ESG ratings positively influence stock price performance, reflecting growing investor preference for companies with strong sustainability practices. Furthermore, we propose that profitability serves as a moderating variable, with highly profitable companies experiencing stronger positive effects from superior ESG ratings compared to less profitable firms. The findings provide valuable insights for multiple stakeholders. Investors can better understand how ESG factors interact with financial performance in the Indonesian market context. Corporate managers can make informed strategic decisions regarding sustainability investments and their potential market impact. Policymakers can assess the effectiveness of current ESG initiatives and develop enhanced regulatory frameworks. This research contributes to the growing literature on ESG financial materiality in emerging markets. 
Hubungan U-Shaped antara Kinerja ESG dan Profitabilitas Perusahaan Sektor Manufaktur di Indonesia Kurniawan Bagas; Hermanto Siregar; Tony Irawan; Tanty Novianti
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1648

Abstract

This study examines the nonlinear effect of environmental, social, and governance (ESG) performance on firms’ return on assets in Indonesia. The study uses panel data on 12 manufacturing firms listed on the Indonesia Stock Exchange during 2017–2023, sourced from Refinitiv Eikon. The estimation is conducted using a fixed-effects panel regression with robust standard errors. ESG is included as the natural logarithm of the ESG score and its squared term to test a U-shaped pattern. The results show that the coefficient on log ESG is negative and statistically significant, while the coefficient on squared log ESG is positive and statistically significant. These findings indicate that ESG improvement at lower levels tends to reduce profitability, but at higher levels it tends to increase return on assets. In addition, leverage and the COVID-19 period reduce return on assets, whereas operating liquidity increases return on assets.
How Do Macroeconomic Shocks Affect Banks’ Net Interest Margin? Evidence from a Dynamic Panel of Indonesian Bank Doddy Ariefianto; Brian Steven Lim; Hans Gunadi; Sabrina Gunawan
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1645

Abstract

This study investigates how macroeconomic shocks—specifically policy rate changes, exchange rate fluctuations, and real economic growth—affect banks’ Net Interest Margin (NIM) in Indonesia. Utilizing a monthly panel of 91 banks from 2012 to 2023, we estimate a Panel Vector Autoregression (PVAR) model and apply a dynamic multiplier framework to trace the temporal effect of each macro shock on NIM. The results indicate that NIM adjusts to these shocks in a time-limited and convergent manner, typically over a 6–12 month horizon. Notably, increases in the policy rate or real GDP growth are associated with a short-run decline in NIM, whereas exchange rate changes do not exert a statistically significant influence. Additional analyses across bank ownership types, size segments, and the COVID-19 period reveal considerable heterogeneity in shock transmission patterns. These findings emphasize the importance of differentiating bank-specific attributes and market contexts in understanding the pricing behavior of financial intermediation under macroeconomic stress.
Digital Financial Inclusion, Digital Financial Literacy, and Financial Self-Efficacy Sutarmi Sutarmi; Tastaftiyan Risfandy; Inas Nurfadia Futri
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1740

Abstract

Digital financial inclusion has become progressively viewed as an essential instrument to advance economic development that is both inclusive and sustainable. However, the behavioral factors influencing its adoption remain poorly understood. This research examines the variables shaping of digital financial inclusion among communities in Surakarta, Indonesia, emphasizing the effect of digital financial literacy and financial self-efficacy. Survey data from 258 purposively selected respondents were analyzed using logistic regression in STATA software. The results indicate that digital financial literacy serves as a key determinant in shaping financial self-efficacy and encourages individual participation in digital financial services. However, financial self-efficacy does not directly influence digital financial inclusion or act as a mediating variable. Additional findings reveal that increasing age tends to reduce the extent of digital financial inclusion, whereas income is positively related to it, and education level is inversely related to it. Digital financial literacy has been shown to be a key determinant, compared to psychological factors, in expanding digital financial inclusion. Therefore, strengthening education and community empowerment programs is crucial for building an inclusive digital financial ecosystem.Kata kunci: 
Identifying Green Skills of Government Auditors for Green Industry Oversight Sugeng Riadi; Daniel Rahmat Putra; Muhammad Sheta; Irsutami Irsutami
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1681

Abstract

Menakar Efektivitas Dana Bantuan Sosial dan Dana Desa Wakhid Ansori; Vidiyanna Rizal Putri; Sumarno Manrejo
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1751

Abstract

A B S T R A C TThis study investigates the effectiveness of social assistance funds and village funds in reducing poverty, increasing Gross Regional Domestic Product (GRDP), and improving the Human Development Index (HDI) across local governments on Java Island. It also examines whether transparency and accountability in budget management moderate the relationships between these fiscal instruments and development outcomes. Using secondary data from 119 local governments with 315 observations. Data and hypothesis testing were conducted using multiple linear regression and moderation analysis with IBM Statistics software SPSS. The results show that social assistance funds significantly reduce poverty and positively contribute to GRDP and HDI. In contrast, village funds show mixed results: while they significantly increase GRDP, they are associated with higher poverty levels and lower HDI. Furthermore, transparency and accountability in budget management do not moderate the effects of social assistance funds or village funds on poverty, GRDP, or HDI.Keywords: Social Assistance Funds, Village Funds, Poverty, GRDP, Human Development Index Studi ini bermaksud memberikan bukti empiris efektivitas dana bantuan sosial dan dana desa dalam pengurangan kemiskinan, peningkatan aktivitas ekonomi (PDRB) dan peningkatan IPM di Pulau Jawa. Selain itu, studi ini menguji apakah transparansi dan akuntabilitas akuntansi pemerintah daerah memperkuat efektivitas dana bantuan sosial dan dana desa terhadap tingkat kemiskinan, aktivitas ekonomi, dan IPM. Populasi dalam studi ini adalah 119 pemerintah daerah di Pulau Jawa dengan sampel yang memenuhi kriteria sebanyak 315 pengamatan. Pengujian data dan hipotesis menggunakan regresi linier berganda serta analisis moderasi dengan menggunakan tools IBM SPSS Statistics SPSS. Temuan penelitian memperlihatkan bahwa dana bantuan sosial terbukti efektif dalam menurunkan tingkat kemiskinan serta mampu meningkatkan aktivitas ekonomi dan IPM di wilayah tersebut. Sementara itu, dana desa belum sepenuhnya memberikan dampak yang diharapkan. Meskipun mampu meningkatkan ekonomi, dana desa justru belum efektif dalam penurunan kemiskinan dan peningkatan IPM. Lebih lanjut, transparansi dan akuntabilitas akuntansi pemerintah daerah tidak terbukti memoderasi dampak dana bantuan sosial atau dana desa terhadap tingkat kemiskinan, aktivitas ekonomi, dan IPM.Kata kunci: Dana Bantuan Sosial, Dana Desa, Tingkat Kemiskinan, PDRB, IPM 
Global Company Tax Strategies: Can Good Corporate Governance Practices Limit Tax Avoidance? Selin Putri Cahyani; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1631

Abstract

Global companies, including those based in Indonesia, must implement international tax strategies to cut their tax bills. These strategies include establishing subsidiaries in countries with lower tax rates and engaging in aggressive transfer pricing. This study looks at how multinational companies' tax strategies impact tax avoidance, with corporate governance playing a moderating role. Corporate governance is assessed by whether the company has an independent board of commissioners and the quality of the external auditors. Our study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. We used a quantitative approach based on panel data regression. The results show that multinationality and aggressive transfer pricing significantly and positively impact tax avoidance. However, having an independent board of commissioners reduces the connection between aggressive transfer pricing and tax avoidance. This reduction does not affect the link between multinationality and tax avoidance. The quality of audits does not weaken the relationship between multinationality and tax avoidance, or between aggressive transfer pricing and tax avoidance. This suggests that while auditors play a role in monitoring tax avoidance practices, they face limitations, especially when dealing with the complex strategies of multinational corporations.Keywords:  Good Corporate Governance, Multinationality, Transfer Pricing Aggressiveness, Tax Avoidance, International Tax Strategy Perusahaan global, termasuk yang berada di Indonesia, perlu menerapkan strategi perpajakan internasional untuk memangkas tagihan pajaknya. Strategi ini dapat berupa pendirian anak perusahaan di negara-negara dengan tarif pajak yang lebih rendah dan mendorong penetapan harga transfer yang agresif. Penelitian ini bertujuan untuk menganalisis dampak strategi pajak perusahaan multinasional terhadap penghindaran pajak, dengan tata kelola perusahaan sebagai variabel moderasi. Tata kelola perusahaan difokuskan pada keberadaan dewan komisaris independen dan kualitas auditor eksternal. Populasi penelitian terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2021 hingga 2023. Penelitian ini menggunakan metode kuantitatif melalui pendekatan regresi data panel. Hasil penelitian menunjukkan bahwa multinasionalitas dan penetapan harga transfer yang agresif secara signifikan dan positif memengaruhi penghindaran pajak. Dewan komisaris independen telah terbukti mengurangi hubungan antara penetapan harga transfer yang agresif dan penghindaran pajak. Namun, hal itu tidak melemahkan hubungan antara multinasionalitas dan penghindaran pajak. Kualitas audit tidak mengurangi hubungan antara multinasionalitas dan penghindaran pajak atau antara penetapan harga transfer yang agresif dan penghindaran pajak. Hal ini menunjukkan bahwa meskipun auditor berperan dalam memantau praktik penghindaran pajak, mereka menghadapi keterbatasan, terutama saat menangani strategi rumit perusahaan multinasional.Kata kunci:  Good Corporate Governance, Multinationality, Harga Transfer yang Agresif, Penghindaran Pajak, Strategi Pajak Internasional
Beyond the Theory of Planned Behavior: Evidence from Whistleblowing Research in Accounting Theory Meita Larasati; Zakiyah Sharif; Al Jaffri Saad; Ummu Salma Al Azizah
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1720

Abstract

This article aims to present a comprehensive and systematic evaluation of the Extended Theory of Planned Behavior (ETPB) by mapping its core research areas over the past decade and proposing a structured thematic classification and future research agenda. Using a systematic literature review and thematic analysis of Scopus indexed 202 articles between 2015 and 2025 by Watase, this study develops an integrative multidimensional framework incorporating antecedents, outcomes, and contextual contingencies relevant to ETPB. The results reveal major trends in publication patterns, research themes, and journal outlets, while identifying key theoretical, methodological and contextual gaps that suggest clear directions for future research. The findings indicate that moral norm has emerged as the most dominant extension variable, highlighting the growing importance of ethical and value-based considerations in behavioral intention research. Furthermore, whistleblowing has become one of the most prominent applications of ETPB, demonstrating the relevance of moral, organizational, professional, and contextual factors in explaining ethical decision-making. Overall, although the Extended Theory of Planned Behavior enhances behavioral explanation by incorporating moral and contextual factors, its increasing complexity and limited methodological diversity indicate the need for clearer theory, stronger research designs, and wider validation. Keyword: Extended Theory of Planned Behavior, Systematic Literature Review, Watase, Thematic Analysis, Conceptual Framework Development 

Page 15 of 15 | Total Record : 148

 11   12   13   14   15 

Filter by Year

2004 2026


Reset
Filter By Issues
All Issue Vol 26, No 1 (2026): In Progress Vol 25, No 2 (2025) Vol 25, No 1 (2025) Vol 24, No 2 (2024) Vol 24, No 1 (2024) Vol 23, No 2 (2023) Vol 23, No 1 (2023) Vol 22, No 2 (2022) Vol 22, No 1 (2022) Vol 21, No 2 (2021) Vol 21, No 1 (2021) Vol 20, No 2 (2020) Vol 20, No 1 (2020) Vol 19, No 2 (2019) Vol 19, No 1 (2019) Vol 4, No 2 (2004) More Issue