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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
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Articles 11 Documents
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Search results for , issue "Vol 30 No 2 (2023): October" : 11 Documents clear
Ownership Structure, Capital Structure and the Audit Committees’ Effectiveness: Abu Braik, Jamel Jamal; Al-Thuneibat, Ali Abedalqader
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.894

Abstract

ABSTRACT The main purpose of this research is to investigate the impact of the capital structure and the ownership structure on the audit committee effectiveness. A sample of 35 service firms and 47 industrial firms that were continuously listed on Amman Stock Exchange during the years 2014 to 2018 with a 388 observation was used. Descriptive statistics and multiple regression analysis were used to analyze the data and test the hypotheses. The independent variables included ownership structure and capital structure, whereas the dependent variable represented by the audit committee effectiveness. A set of variables that formed the effectiveness index were taken into consideration, including the independence of the committee, the independence of its chairman, knowledge and expertise of its members, size of the audit committee and frequency of meetings. The study results revealed that there is a negative significant impact for the concentrated ownership and managerial ownership on the audit committee effectiveness, whereas, the institutional and the foreign ownership don’t show a significant impact. The results also revealed that there is a positive significant impact for the capital structure on the audit committee effectiveness. Based on the results of the study the researchers would recommend that more attention should be given by decision-makers to take the appropriate measures to improve the effectiveness of the audit committees in order to direct the attention of the various investing groups to the fact that these committees are in their interest and that they are already in their service.
The Influence of Commitment, Quality of Work, and Organizational Culture to Employee’s Achievement beti nurbaiti; abu chanifah
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.621

Abstract

ABSTRACT This research was conducted with the aim to study and analyze the Commitment, Quality of Work, and Organizational Culture of Employee Job Performance at the Secretariat of the Film Censorship Institution of the Ministry of Education and Culture. The population in this study were all employees of the Film Censorship Institution Secretariat and the sample used was 121 saturated newspaper reports. In conducting this research, the authors used a quantitative method using Structural Equation Modeling (SEM) with the help of Lisrel 8.8 software. and Annova. There is a significant difference and there is a positive difference between the variable Work Quality with Work Performance (t value> 1.96) and there is a significant difference but there is no difference between Organizational Culture and Work Performance variables (t value <1.96).
The Effect of Executive Characteristics and Financial Constraints on Tax Avoidance: Shifa Nabila; Nurul Aisyah Rachmawati
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.876

Abstract

This study aimed to examine the effect of executive characteristics and financial constraints on tax avoidance. our proxies for Executive characteristics are a corporate risk, and the proxy for the financial constraint is FINCON value using confirmatory analysis of combines these three measures net debt ratio, interest coverage ratio, and dividend payout ratio. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange on the observation period 2016- 2018. The method used is purposive sampling, with a total of samples obtained were 135 manufacturing companies during 2016-2018. The type of data used is secondary data taken from www.idx.co.id. Data analysis was processed using multiple linear regression. The results showed that executive characteristics had a positive and significant effect on the company’s tax avoidance. Financial constraints have a positive and significant effect on the company’s tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018.
The Escalating Competition Faced by Netflix Jin Sun Ahn; Jung Hoon Kim; Youngbin Kim; Jaeseong Lim
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.981

Abstract

Netflix is the biggest over-the-top media service company in the world. It provides video on demand to its paid subscribers. As of December 2021, the company has 222 million paid subscribers in more than 190 countries. The ongoing global pandemic has boosted Netflix’s revenues and profits as people have spent more time indoors. However, the growing popularity of video-on-demand services has encouraged significant competition from other providers. This paper describes how escalating competition may affect Netflix’s business model.
Using a Blended versus Online Course Design for Teaching Intermediate Accounting - an Empirical Study of the Teaching/Learning Environments Richard Lillie; Xiang Liu
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.800

Abstract

The increasing importance of technology use in instructional design and delivery suggests significant implications for accounting educators and administrators. This study examines the effect of delivering an Intermediate Accounting course in a fully online format as compared with the effect of delivering the same course in a blended, face-to-face format over two semesters. The quasi- experimental design tests whether use of common course materials and instruction offered concurrently in both formats results in comparable learning and performance outcomes. Initial data collection took place in fall quarter 2012. Preliminary analysis suggests the importance of student computer skills and grade point average to performance. No difference in student performance between the two delivery approaches is noted, probably due to small sample size. To build upon fall quarter 2012 findings, the study was extended to provide for additional observations in the same settings in the spring quarter 2013 just completed. Analysis of spring 2013 data shows students in online mode obtained more accounting knowledge than the blended mode. Students aged younger than 29 perceive the technology application more favorably enhanced their learning than others. Students enrolled in the blended setting indicate they are more willing to use the technology than the online setting. Students with different learning styles perform differently and perceive differently about the amount of computer skills enhanced by taking the blended vs. online courses. The findings in this paper show promise of relevance to administrators for future planning and implementation of technology-based instructional design and delivery, for faculty in their development planning, and for educators who seek to develop a better awareness of student performance and learning preferences in each setting.
Risk Return Analysis of FTSE Listed Select Stocks with FTSE100 Index ARINDAM BANERJEE
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.962

Abstract

This paper analyses the stock returns of FTSE 100 and a sample of selected companies within the index to determine the existence of interdependence and magnitude of the same. The companies are selectively chosen from certain primary sectors based on their influence on the economy. The idea is to understand if large firms have significant effect on the index. The study involves statistical analysis representing data over a 10-year period spanning 1st November 2011 to 31st October 2021), the data points include adjusted closing values of the index and the selected companies. Correlation and regression analysis is performed by taking the index as the dependent variable and the companies as the independent variable. The results are then analyzed from a variety of perspectives including Skewness, Kurtosis, Correlation Coefficients and Coefficient of Determination. Skewness and Kurtosis reveals the performance of returns as compared to the average. The results of the study reveal a net positive correlation is observed between the index and the companies. additionally, the regression analysis results showcase how certain sectors like defense have a significant relation with the index while others like supermarkets do not. Other interesting facts uncovered relate to how a certain cluster of firms compare as opposed to a single firm when analyzed in conjunction with the index. The results are summarized to come up with a conclusion on the relationship an index has with its constituents.
Redefining Strategic Management: Sonia Taneja; Yasemin Atinc; Mildred Pryor
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.990

Abstract

This article discusses strategic management from the perspectives of various experts in the area as well as from the perspectives of foundational strategic management theories and tools. Current issues are discussed which require strategists to expand their thinking about items which are relevant to the strategic management of their respective organizations. Part of this article is descriptive based on research relating to strategic management experts, theories, and tools. The rest of the article explains in detail the 5P's Leadership Model (which was created by one of the authors) so that it can be used by both academicians and organizational leaders. The 5Ps Strategic Leadership Model is introduced as complementary to many of the foundational theories of strategic management. It positively contributes to the strategic management academic discipline because it includes required organizational elements which must be aligned to ensure successful strategic management of an organization. We observe that the 5Ps Strategic Leadership Model positively contributes to the strategic management academic discipline and to the practitioners’ need for assistance in the execution of strategic plans.
Accounting as a Structuring Governance Mechanism: Patrice Gelinas; Lisa Baillargeon
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.795

Abstract

This paper seeks to contribute to the debate on how to conceptualise structure and agency in accounting through a longitudinal exploration of the financial statements of the St. Anselm Foundry over almost a century. We argue that linkages between the firm’s information production choices, its governance structure and the socio-economic context in which it operates are better explained as a function of different interacting structural conditions, as mediated through human agency, than with agency theory alone. This argument is consistent with a proposal by Kilfoyle and Richardson (2011), but our analysis expands the demonstration of such dualism from management accounting to financial accounting.
Do Sin Firms Commit Accounting Sins? Hanni Liu; Crystal Xu
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.867

Abstract

Social norms deter socially responsible investors from investing in sin firms, i.e., firms that sell unethical products and profit from human vice. Existing literature documents that sin firms are less held by institutional investors and less followed by analysts, and this neglect effect leads to higher expected returns than in other firms. Our study explores the earnings management behavior of sin firms. Our empirical findings suggest that compared to others, sin firms are more likely to report small earrings surprises and small earnings increases, but less likely to report superior earnings. Sin firms’ earnings management behavior is exacerbated by lower non-transient institutional ownership, lower analyst coverage, and greater litigation risks. Additional analyses document that sin firms use both accrual-based management and real activity manipulation to report earnings that just meet earnings thresholds. The overall findings suggest that sin firms’ opportunistic behavior likely increases the information risks and contributes to the documented higher expected returns.
Improving Quality of Information: Does Integrated Reporting matter? Evidence from Sri Lankan Listed Companies Saman Bandara; Nayomi Wijesinghe
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.884

Abstract

This study examines the information quality of Integrated Reporting (IR) adopted companies compared to non-adopted companies. Information Quality was measured in terms of the decision usefulness approach based on fundamental Qualitative Characteristics (QCs) of financial information. Data were collected through annual reports of listed companies of 26 IR-adopters and 27 non-adopters for 2010 (pre-adoption year) and 2019 (post-adoption year). The results revealed IR-adopters have significantly improved information quality from 2010 to 2019 compared to non-adopters. Also, there is a significant positive relationship between the information quality of IR-adopters with the number of years of experience in IR. Our novel QCs-based quality measurement index provides numerical measures for evaluating information quality. The study shows that IR has achieved its overall objective of improving information quality in the Sri Lankan context. Thus, it provides moral confidence for the firms expecting to adopt IR to improve their information quality in the future.

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