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Journal of Accounting Auditing and Business
Published by Universitas Padjadjaran
ISSN : 26143844     EISSN : -     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers the scope field of concentration study including: Financial Accounting; Management Accounting; Public Sector Accounting; Information system; Taxation; Finance.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 6, No 1 (2023): January Edition" : 6 Documents clear
Source of Expertise and Similar Interest Influence on Customer Loyalty: Study on Online Review of Food and Beverage via Instagram Muthya Rahmi Darmansyah; Mohd Azwardi Bin Md Isa
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.39943

Abstract

Online product reviews are efforts made by shop owners with the aim that their business can be known to the public. It is believed that people who are considered to know about products and people with the same interest in food and drinks will affect prospective buyers. Instagram is a platform that can implement this strategy. The role of expertise and people with similar interests that make content about product reviews viral on Instagram can attract the attention of prospective buyers. This study aimed to analyse the influence of the source of expertise and similar interests in customer loyalty through brand awareness as a mediating variable. By using a non-probability sampling technique, the questionnaire was distributed electronically to 207 residents of the city of Padang. Partial Least Squares-Structural Equation Modeling (PLS-SEM) software analyses the data. The results showed that the source of expertise and similar interests did not directly influence customer loyalty. However, those variables significantly influenced customer loyalty when mediated by brand awareness. Thus, customer loyalty indirectly depends on the same source of expertise and similar interests. The findings of this study are expected to provide valuable insight for online food and beverage shop owners in formulating a business promotion strategy that is better at creating loyalty. In addition, this provides a basis for businesses to develop strategies to plan and implement actions to help them achieve their goals.
The Effect of Audit Switching, Financial Distress and Audit Firm Reputation on Audit Delay: A Study on Manufacturing Companies Listed on Indonesia Stock Exchange Ayu Rahmawati; Yulinartati -; Riyanto Setiawan Suharsono
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.44261

Abstract

This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.
Audit Expectation Gap, Auditors' Statutory Duty and Financial Reporting Quality in Nigeria Sani Alfred Ilemona; Ikpor I.M.
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.42099

Abstract

The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on the impact of audit expectation gap and statutory duty of auditors (explanatory variables) on financial reporting quality (dependent variable). The results indicated that all the independent variables significantly impact the dependent variable. The study recommended, among others, that auditors' responsibility/duty should be expanded through legislation to capture/include the implicit expectation of the ways audit expectations in Nigerian society. 
Effect of Intrinsic and Extrinsic Factors of Choosing Study Majoring on Career Satisfaction: A Mediating Role of Career Path Muhammad Donal Mon; Lidyana Octavia
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.41343

Abstract

The research aims to study the factor that affects an individual in choosing a major of study to career satisfaction mediated by a career path in Batam city. This research uses the variable of parental support, intrinsic motivation and extrinsic motivation as the independent variable, career path as the mediation variable and career satisfaction as the dependent variable. The study uses the purposive sampling method. Two hundred fifty respondents in this research are residents of Batam. The data were processed using Partial Least Square (PLS) Software. The results of this study show that the process of choosing a major of study influence career satisfaction. Variables of parental support and intrinsic and extrinsic motivation significantly influence the career path. Intrinsic and extrinsic motivation substantially affect the career satisfaction mediated by career path, except for the parental support variable. Intrinsic and extrinsic motivation significantly influence career satisfaction, except for the parental support variable. Career path as the mediation variable significantly influences career satisfaction.
Does COVID-19 Pandemic Crisis Affect CSR Costs? Case of Indonesia Elisabeth Ria Viana Praningtyas; Rini Subekti; Putu Ayu Anggya Agustina
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.43331

Abstract

The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to fund CSR activities increases as the COVID-19 crisis hit. On the contrary, companies with high liquidity do not necessarily active in environmental action when the pandemic hit. This study's novelty is examining the COVID-19 Pandemic crisis as a moderating variable in studying business entity behaviour towards their CSR. Besides, this study gives elaboration on what happened in Indonesia, one of the developing countries that suffered from the COVID-19 pandemic crisis.
The Effect of Firm Size and Financial Distress on Going Concern Audit Opinion Muhammad Arya Lokamandala; Poppy Sofia Koeswayo; Devianti Yunita Harahap
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.43085

Abstract

This study aims to analyze the effect of firm size and financial distress on the reception of the going concern audit opinion in the Accommodation and Food and Beverages Sub-Sector listed in the Indonesian Stock Exchange between 2019 and 2021. This study employed the quantitative approach and the methods of descriptive and verification analysis. The data analyzed in this study came from secondary sources. The data were analyzed using descriptive and logistic regression analysis. These analyses show that firm size and financial distress do not significantly impact the going concern audit opinion in the Accommodation and Food and Beverages sector between 2019 and 2021. These variables only contribute 5.8% to the reception of the going concern audit opinion. 

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