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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 30 No 1 (2023): April" : 9 Documents clear
Impact of Organisational Culture on Organisational Commitment: Evidence from Pakistan Bilal Nawaz Kayani
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.793

Abstract

This research paper investigates the impact of organisational culture on organisational commitment of employees working in hotel industry of Pakistan. As organisational culture plays a pivotal role in the growth and success of any organisation. This study examines organisational culture’s influence on organisational commitment on a sample of two hundred and thirty-seven employees with more than ten years of working experience in hotel industry in Pakistan. SPSS is used for data analysis and mean; standard deviation is analysed as a part of descriptive statistics. To test research hypothesis Pearson correlation and regression analyses are used. Questionnaires from the prior research study was adopted to measure research variables. Research findings are expected to fill up the gap in prior literature available by providing evidence on the impact of organisational culture on organisational commitment among employees of hotel industry in a developing country like Pakistan, as there is a lack of literature available on the research variables of organisational culture and organisational commitment within the context of the hotel industry. The research findings of this study reveals that all the organisational cultural dimensions have a significant positive influence on the organisational commitment of hotel industry employees.
Influence of School Principal Leadership, Work Motivation, and Work Discipline on Teacher Performance in the Bangun Mulia Vocational School Sabaruddin Sinulingga; beti nurbaiti; Zian Fachrian
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.622

Abstract

This research was conducted with the aim to determine the effect of Principal Leadership, Work Discipline and Work Motivation on Teacher Performance at the Vocational School Bangun Mulia Foundation. This research is a type of quantitative research that will examine the effect of variables, namely exogenous and endogenous variables by testing hypotheses. The sample used in this study was 91 respondents. The author uses a quantitative method using Structural Equation Modeling (SEM) with the help of Lisrel 8.8 software. and Annova. (t value > 1.96) and the primary data is obtained from questionnaires whose measurements use a Likert scale that is tested for validity and reliability. The results of the study based on the validity and reliability test showed that the data was valid and reliable. Based on the t test and F test shows that the leadership of the school principal and Work Discipline, simultaneously influences the performance of teachers in SMK Bangun Mulia Foundation, while the most significant is the Principal's Leadership on Teacher Performance.
What should a Judiciary Administrator do to Monitor the ManagerEmployees Relationship? Evidence from a Sample of Tunisian Confiscated Companies Abdelali Bahri; Faten Zoghlami
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.796

Abstract

Using Churchill's paradigm and the principal components analysis, this paper aims to specify the main tasks that should include an effective judiciary administrator mission to monitor the employee-manager relationship in the context of a sample of Tunisian confiscated firms. Findings revealed two main sets of tasks. The first set is composed of specific tasks that would permit monitoring the conflicting manager-employees relationship, as established by the agency theory. The second set highlights tasks that would permit to monitor eventual manager-employees complicit relationship and which may favor the manager entrenchment. Our findings would contribute to the debate concerning the judiciary administrator performance determinants. Especially, it would help practitioners and regulatory instance to rethink and to redefine tasks that should include an efficient judiciary administration mission. Our paper would also, contribute to the existing literature which seems silent regarding this issue dealing especially with the judiciary administrator mission and the confiscated companies.
IFRS adoption and audit delay: the case of the large French listed companies Lobna Fathi Loukil
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.670

Abstract

Abstract Listed French companies in European regulated markets were required to present their consolidated accounts using the international financial reporting standards (IFRS) from 1 January 2005. This study investigates the impact of this adoption on audit delay, which is the number of days from a company’s fiscal year-end to the date of its auditor’s report. The sample used in this paper is a panel of 69 French firms over a period of 6 years (2002-2007). Data was gathered from the SBF 250 index. The fixed effects regression results show that the transition to IFRS is associated with a significant increase in audit timeliness. This significant rise in audit delay occurred only in 2005, but was not found during the post-IFRS period. This paper proved the complexity of the IFRS and thus auditors required more hours in performing their audit engagement. The contribution of this study is to investigate an audit report in a developed capital market (listed French firms) by taking advantage of access to proprietary data on audit delay and audit fees. Keywords: IFRS, Audit delay, French firms, complexity.
The Influence of Tax Awareness and KnowledgeAgainst the Compliance of Personal Tax Reportingwith Religiosity as an Intervening Variableat the Auliya Insan Utama Foundation Rahmad Hidayat; beti nurbaiti; Zian Fachrian
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.623

Abstract

This research was conducted with the aim to determine the direct effect between Tax Knowledge and Tax Awareness on Tax Compliance, and to determine the indirect effect of Tax Knowledge and Tax Awareness on Tax Compliance through intervening variable Religiosity. The population in this study were all employees at the Auliya Insan Utama Foundation with a saturated sampling method of 94 employees. In this study, the authors used the Structural Equation Modeling (SEM) quantitative method with the help of Lisrel 8.8 software. The test results show there is a positive relationship between Tax Awareness and Tax Knowledge on Tax Compliance, where the value of t value> 1.96. The test results also show that there is no indirect effect between Tax Awareness on Tax Compliance through intervening variable Religiosity, but there is an indirect effect between Tax Knowledge on Tax Compliance through intervening variable Religiosity.
A Comparative Analysis of Electricity Companies’ Sustainability Reporting in Australia and India Mehadi Mamun
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.728

Abstract

This study compares the sustainability reporting efforts by electricity companies in developed (Australia) and emerging (India) economies. Using the GRI G4 sector-specific guidelines for electric utilities on the 2018/2019 annual reports, stand-alone sustainability reports, corporate social responsibility (CSR) reports, and corporate websites, the study finds that the compliance rates with the categories of sustainability reporting in the Indian electricity companies are far low compare to the Australian electricity companies. Overall, the disclosure is low in both countries as the highest compliance rate in Australia is 63.7% and the lowest compliance rate is 43.6%, while in the case of India, the highest compliance rate is 45.7% and the lowest compliance rate is 28.5%. Considering that electric utilities provide essential services to society and have a significant influence on sustainable development, such a low disclosure, particularly by Indian companies, could lead the efforts to gain stakeholders’ legitimacy and sustainable development to crumble.
Impacts of Board Quality on Financial Performance in Conventional and Participatory Banks During and after the Covid-19 Crisis: Evidence from Emerging and Developing Countries Achraf Haddad
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.1221

Abstract

Going back to the governance literature, we found two equates on the correlation between the bank board and financial performance (FP). Firstly, we noticed that, in previous studies, the impacts of board quality on the financial performance of conventional and participatory (Islamic) banks were mixed, unstable, and sometimes contradictory. Secondly, we noticed a total absence of comparative studies showing the importance of the impact of the board composition quality on the financial performance of conventional and Islamic banks during and after the covid-19 crisis. To clarify the ambiguity, in this study, we compared in depth the impact of the board of directors (BOD) on the FP in two cited bank types. FP measures and board quality determinants are collected from 30 countries. The data concern 112 banks of each type that have published their reports regularly. Panel regressions were used to solve the ambiguity of the board quality’s impact on the FP of conventional and participatory banks in the agency theory framework during the period (2019-2022), giving us 448 observations in each sub-sample. Empirical results showed that the BOD negatively affects the FP of conventional banks (CBs), while that of participatory banks (PBs) has an ambiguous impact on their FP.
The Influence of Recruitment, Extrindic Rewards, and Training on Employee Performance in PT. Bakrie Metal Industries Bekasi Widi Nugroho; beti nurbaiti
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.625

Abstract

Specifically, this study aims to determine how much influence the recruitment of extrinsic reward and training on employee performance at PT. Bakrie Metal Industries simultaneously. The population is 344 employees and a sample of 125 employees is taken. The writer uses quantitative methods using Structural Equation Modeling (SEM) with the help of Lisrel 8.8 software (t value > 1.96) and primary data was obtained from questionnaires whose measurements used a Likert scale that was tested for validity and reliability. The results of the study based on the validity and reliability test showed that the data was valid and reliable. Based on the t test and F test shows that recruitment, extrinsic rewards and training have positive and significant effect on the performance of employees at PT Bakrie Metal Industries Bekasi.
Do Capital Intensity and Profitability Affect Tax Avoidance in Manufactuting Company in Indonesia? Tirta Budi Kusuma; Friska Firnanti
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.784

Abstract

Purpose: The objective of this research is to obtain empirical evidence about the influence of capital intensity, profitability, leverage, company size, sales growth, independent commissioner, and fiscal loss compensation, as independent variables to tax avoidance as dependent variable in Indonesian manufacturing companies. Methodology (for empirical paper): This research employed multiple regression methodology for data analysis. There are 56 companies listed in manufacturing sectors in Indonesia Stock Exchange on 2016-2018 that meet the criteria by using purposive sampling method. Result: The result indicates that capital intensity and profitability have effects to tax avoidance, while other independent variables such as leverage, company size, sales growth, independent commissioner, and fiscal loss compensation have no effect to tax avoidance practice in the company. Originality: This paper contributes to showing how the economic capacity of companies can affect the reluctance of companies to pay taxes. Implication: The action of tax avoidance is beneficial for the company because the company will pay a smaller tax burden. However, this action causes losses for the government in tax collection.

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