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JIA (Jurnal Ilmiah Akuntansi)
Published by Universitas Pendidikan Ganesha
ISSN : 25274090     EISSN : 25281399     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field of study of Accounting, both in the approach of quantitative research and qualitative research approach. JIA is committed to assisting the dissemination and development of accounting.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 10 No 1 (2025)" : 6 Documents clear
Fraud Hexagon and Dark Personality Traits in Academic Dishonesty: Evidence from Indonesian Accounting Students Prastiwi, Arum; Atmini, Sari; Kawulur, Hisky Ryan
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.84227

Abstract

This study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits. Academic fraud remains a persistent issue in higher education, often exacerbated by psychological, systemic, and contextual factors. Using a quantitative survey approach, data were collected from 220 accounting students at various Indonesian universities through convenience sampling. The variables measured included six dimensions of the Fraud Hexagon—pressure, opportunity, rationalization, capability, arrogance, and collusion—along with Dark Triad traits (narcissism, Machiavellianism, psychopathy). Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrate that capability, rationalization, pressure, and collusion significantly influence academic fraud, while opportunity and arrogance do not. Furthermore, Dark Triad personality traits were found to moderate the relationship between arrogance and academic fraud but did not moderate the effects of capability and rationalization. These findings provide theoretical contributions by extending the application of Fraud Hexagon theory within the educational context and integrating personality traits as boundary conditions. Practically, this study implies that universities should strengthen ethical education, digital supervision, and internal control systems while enhancing students’ character and spirituality to mitigate academic dishonesty. Future research should explore each dark personality trait more specifically for nuanced insights.
Mapping Tolerance in Accounting and Finance: A Decade of Behavioral Insights and Research Trends (2013–2023) Devi, Sunitha; Yadnyana, I Ketut; Widanaputra, Anak Agung Gde Putu; Ratnadi, Ni Made Dwi
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.85357

Abstract

Tolerance, understood as an individual psychological disposition, plays a vital role in mitigating conflicts, particularly those rooted in financial and accounting contexts. Despite its significance, most existing research tends to focus on institutional mechanisms such as corporate governance, financial reporting quality, and risk tolerance related specifically to investment behavior, rather than exploring how individual tolerance as a broader construct influences conflict prevention within financial domains. This gap highlights the need for a comprehensive examination of tolerance from an individual behavioral perspective in accounting and finance. This study aims to address this gap by conducting a Systematic Literature Review (SLR) of 29 empirical studies published between 2013 and 2023, all retrieved from the Scopus database. The analysis encompasses demographic trends, thematic emphases, and methodological approaches within the current literature. Key findings from the demographic analysis indicate a surge of interest during the COVID-19 pandemic period (2020–2021), suggesting heightened relevance of tolerance in times of crisis. Furthermore, the majority of relevant studies are published in specialized accounting and finance journals, with a geographic concentration in Asian countries such as Malaysia, Indonesia, China, and Korea. Quantitative research methods dominate these studies, focusing predominantly on risk tolerance rather than broader tolerance behaviors. The review identifies a diverse array of factors affecting individual tolerance, including demographic variables (age, gender, marital status, ethnicity, education), personality traits (openness, prudence, honesty, humbleness), and socio-cultural influences (culture, politics, family support, religion). Tolerance influences various behavioral outcomes, ranging from investment decision-making and financial risk management to the use of online social networks and even academic fraud conduct. By synthesizing these findings, the study contributes meaningful insights to the emerging fields of financial behavior and accounting behavior, emphasizing the critical, yet underexplored, role of tolerance. Additionally, the mapping of literature highlights promising directions for future research to further elucidate how fostering tolerance can effectively reduce conflicts in financial settings.
A Sustainable Supplier Selection Model: Integrating AHP and GRA for Enhanced Performance Evaluation Ariadi, Gede; Abdi, Antonius Surjo
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.85724

Abstract

This research aims to provide solutions to the problem of selecting fertilizer suppliers with the best performance in enhancing the sustainable supply chain (SSC) for organic farmers. The current limitation in supplier evaluation lies in the reliance on evaluators' subjective familiarity, which, while effectual or technical in some cases, carries inherent risks due to personal biases and the absence of systematic analysis. To address this, the study proposes an integrated model combining the Analytic Hierarchy Process (AHP) and Grey Relational Analysis (GRA). AHP is used to determine the relative importance of evaluation criteria based on expert judgment, while GRA evaluates supplier alternatives against these weighted criteria under uncertain conditions. This integrated approach enables more informed, robust, and justifiable decision-making in complex scenarios. The findings reveal that farmer groups tend to prioritize fertilizer suppliers who offer high product quality, with an emphasis on economic criteria such as production costs and crop profitability, as well as environmental criteria including material recycling and hygiene. In contrast, other suppliers focus more on social aspects, such as product safety, but often lack sensitivity toward the health impacts of non-organic fertilizers on farmers. Theoretically, the integration of AHP and GRA provides a comprehensive framework for measuring, assessing, and selecting suppliers based on performance. From a practical standpoint, fertilizer suppliers are encouraged to develop products that align with economic priorities—such as affordable pricing—and environmental goals, including reducing harmful chemical content like pesticides. This, in turn, supports farmer groups in enhancing sustainable performance, improving social welfare, and ensuring a safer working environment.
Skepticism Over Scores: Investigating the Relationship Between Academic Performance and Financial Misstatement Detection Astarani, Juanda
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.95255

Abstract

This study examines the relationship between academic performance indicators and accounting students' ability to detect misstatements in financial statements, exploring whether traditional educational metrics effectively predict real-world fraud detection capabilities. The research employed a quantitative cross-sectional survey design using data from thirty-two accounting students who completed auditing courses. Data collection utilized structured questionnaires through digital platforms, measuring academic achievement through grade point averages and course-specific performance alongside misstatement detection abilities assessed through comprehensive case studies. Multiple regression analysis was applied to examine relationships between variables, with statistical testing including normality and multicollinearity assessments. Results revealed no significant relationships between academic performance measures and detection capabilities, with the combined model explaining minimal variance in outcomes. These findings challenge conventional assumptions that higher academic achievement translates to superior fraud detection skills, highlighting a critical gap between academic evaluation methods and practical professional competencies. The study emphasizes the need for curriculum reform integrating professional skepticism, forensic accounting principles, and experiential learning approaches to better prepare students for identifying financial irregularities in professional practice.
Carbon Emission Disclosure, Environmental Performance, and Firm Value: The Role of Financial Performance Dewi, Gusti Ayu Ketut Rencana Sari
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.55564

Abstract

This study investigates the direct and indirect effects of carbon emission disclosure and environmental performance on firm value, with financial performance acting as a mediating variable. The research is motivated by the growing demand for environmental accountability in corporate reporting and its potential impact on both financial outcomes and firm valuation. The study employs a quantitative approach using panel data derived from secondary sources, specifically annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The population consists of firms in the raw materials and industrial sectors, with a final sample of 15 companies selected through purposive sampling. Path analysis with a random effects model is used to analyze the relationships among variables. The findings reveal that carbon emission disclosure and environmental performance do not have a significant effect on financial performance. However, carbon emission disclosure has a positive and significant effect on firm value, while environmental performance does not directly influence firm value. Financial performance is found to significantly affect firm value but does not mediate the relationship between carbon emission disclosure and firm value. Although financial performance does mediate the relationship between environmental performance and firm value, the effect is statistically insignificant. These results suggest that while environmental transparency may enhance firm valuation directly, its impact through financial performance remains limited. The study highlights the importance of carbon disclosure practices in signaling firm value and calls for further research on the mechanisms through which sustainability efforts influence financial outcomes.
Big Data Technology Moderates the Effect of Financial Fundamentals on Firm Value in Indonesia's Technology Sector Renaldo, Nicholas; Elvina, Vivi; Chandra, Teddy; Veronica, Kristy; Junaedi, Achmad Tavip; Jahrizal, Jahrizal
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.95421

Abstract

The volatility of firm value in Indonesia’s technology sector—driven by fluctuating financial fundamentals such as leverage, liquidity, and profitability, alongside the accelerating role of big data adoption—highlights the urgent need to investigate how digital transformation moderates the relationship between financial indicators and firm value to ensure competitiveness and sustainability in capital markets. This research seeks to examine the impact of leverage, liquidity, and profitability on company valuation, with big data technology serving as a moderating variable, in technology sector firms listed on the IDX from 2019 to 2023. The advantage of this study lies in its focus on utilizing big data technology as a moderating variable assumed to influence corporate valuation. Secondary data were employed, and a purposive sampling technique was applied, resulting in a sample of 16 firms. Data were analyzed using multivariate linear regression and interaction regression analysis with SPSS software as the analytical tool. The results indicate that leverage has a positive impact on firm value, liquidity has a favorable effect on firm value, and profitability exerts a constructive influence on firm value. However, big data technology does not directly affect firm value, nor does it moderate the relationship between leverage and firm value or between liquidity and firm value. Nevertheless, big data technology strengthens the positive effect of profitability on firm value.

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