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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.
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Articles 9 Documents
 1 
Search results for , issue "Vol 7, No 2 (2024): July Edition" : 9 Documents clear
Profit and Sustainability Perceptions Related to the Implementation of Blue Accounting in the Fishing Industry in Palabuhanratu Moozanah, Siti; Rusdiansyah, Nurul; Rosyidah, Dania Meida; Riany, Meutia
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.55598

Abstract

Blue Accounting integrates accounting principles with marine and coastal resource management to support sustainable development goals, focusing on the sea as its ecosystem. This study aims to understand perceptions of profit and sustainability related to the implementation of Blue Accounting in the fishing industry in Palabuhanratu. Additionally, it seeks to shift the common perception that accounting is solely about numbers. The qualitative approach used in this research is the social constructivism framework, often described as interpretivism. The results indicate that fishermen and boat owners have differing views on profit and sustainability concerning Blue Accounting implementation in Palabuhanratu’s fishing industry. The study addresses the problem statement by exploring these perceptions. Profit and sustainability are inseparable points in the implementation of Blue Accounting, generating various arguments and assumptions from different stakeholders who observe the level of awareness among port users in Palabuhanratu. This research highlights the importance of integrating sustainability into profit considerations within the fishing industry.
The Effect of IT Governance Implementation on Decision-Making Performance (Case Study in PT XYZ) Mahri, Annisa; Adrianto, Zaldy
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.56854

Abstract

This study aims to determine the effect of IT governance implementation on decision-making performance. This study uses qualitative data and population of the research is from interview data with 5 respondents from PT XYZ in different divisions, which are Management Information System division, Finance division, and consultant. The data analyzed using Atlas.ti software for processing qualitative data. The results of the study show that the implementation of IT Governance at PT XYZ has a significant impact on decision-making performance by focusing on performance measurement and establishing clear KPIs for evaluation. Furthermore, the adoption of an ERP system allows all business units to function within an integrated framework, improving their ability to make quicker, more reliable, and data-driven decisions.
The Influence of Financial Knowledge and Locus of Control on Personal Financial Management with Demographics as a Moderating Variable (Case Study on Generation Z) Prakosa, Atang; Sari, Prima Yusi
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.55738

Abstract

Nowadays, Generation Z is closely related to financial issues, which are connected to the increasing prevalence of financial technology in Indonesia. These issues include pay-later cases, problems regarding the understanding of online gambling, and a consumptive nature. This study aims to determine the influence of financial knowledge and locus of control on personal financial management, with demographics as a moderating variable. The study employs an experimental method using a 2 x 2 between-subjects design. The population of this study is Generation Z in Indonesia, divided into two groups: those who are employed and those who are not. The sample consists of 51 participants selected through purposive sampling. They were given manipulated cases adjusted to their profiles, and then asked to make financial decisions. The results of this study show a significant simultaneous influence of financial knowledge and locus of control on personal financial management, both with and without the moderating variable. However, individually, financial knowledge and locus of control cannot be moderated by demographics in their effect on personal financial management. Nonetheless, without the moderating variable, both financial knowledge and locus of control have a direct and partial influence on personal financial management
Auditor-Firm Conflict: Theoretical Concepts Application and Analysis of the Power Dynamics Involved Eferakeya, idowu
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.52714

Abstract

This study undertakes a theoretical analysis of the auditor-firm conflict. It relied on  the review of literature methodology  contextualized on  auditor’s appointment ,  firm economic pressure , management bargaining power, auditor’s fear of losing a firm, firm’s management economic power over the auditor, auditor’s personal attributes and moral reasoning, auditor’s tenure, audit fees, audit market competitiveness, non-audit services, audit firm size and the firm’s financial condition. The study relied on Goldman and Barlev model, exchange and dependency theories to explain the likely power positions in the auditor-firm relationship. Deductively the study based on the contexts indicated the presence of an asymmetry power structure where the auditor and firm have low and high power positions. The study however, proffered resolution measures such as reputational and litigation costs; strengthening of audit committees; control over auditor’s appointment and remuneration; effective discipline of firms and auditors and strong enforcement of standards. The measures can curtail the auditor’s and firm actions in reducing violation of auditing standards; improving auditor’s independence, reduce the firm’s pressure on the auditor and bring about balance of power positions. The paper has implications for understanding the auditor-firm conflict situation and provides opportunities for strengthening audit policy and audit standards development.
Analysis of Key Audit Matters Disclosures in Financial Reporting: The First Evidence from Indonesia Batara, Gamal; Jalaluddin, Jalaluddin; Yahya, M. Rizal
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.56263

Abstract

The aim of this study is to explore the first year of Key Audit Matters (KAMs) disclosure in Indonesia, which has been fully adopted since 2022. The research reports on matters published in 806 statutory audit reports of listed companies in 2022. This study provides the first description of KAMs disclosure by Indonesian public companies. The findings suggest that the most common KAM disclosures are related to "allowance for doubtful debt," "revenue (excluding fraud)," "valuation of inventories," "fixed assets (including depreciation)," and "property valuation." The study found differences between Big-4 auditors and non-Big-4 auditors concerning the average number of KAMs disclosed
The Influence of Good Corporate Governance on Firm Value with Financial Performance as a Moderation Andrinaldo, Arisky; Kesuma, Indrawati Mara; Alfarizi, Randi
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.54157

Abstract

This study investigates the direct and moderating effects of various corporate governance factors on firm value. The direct effect analysis reveals that financial performance alone does not significantly influence firm value, whereas the roles of independent commissioners and independent directors are crucial, significantly enhancing firm value through improved governance and oversight capabilities. Conversely, the direct impact of independent audits on firm value is found to be non-significant, suggesting their influence is more indirect, supporting a trustworthy financial environment. The moderating effect analysis underscores the importance of corporate governance in leveraging financial performance to enhance firm value. Independent commissioners, directors, and audits all have significant moderating effects, enhancing the positive relationship between financial performance and firm value. Independent commissioners and directors ensure effective utilization of financial gains and risk mitigation, while independent audits ensure the reliability and transparency of financial reporting, building investor trust and confidence. Combining insights from both analyses, the study concludes that effective corporate governance is paramount in maximizing firm value. Strong governance structures, including the inclusion of independent commissioners, directors, and auditors, not only directly enhance firm value but also amplify the positive effects of financial performance. This study emphasizes the need for stakeholders and policymakers to prioritize strengthening corporate governance frameworks to achieve sustainable value creation.
Females in Corporate Board Diversity and Its Impact on Earnings Quality Ardillah, Kenny
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.54965

Abstract

Earnings quality is formed on corporate governance. The company's internal governance mechanism consists of the president director, the finance director, the board of directors, commissioners, and the audit committee. However, there is still a lack of studies exploring the relationship between female in-board diversity and earnings quality, especially in Indonesia. It is because Indonesia has a unique corporate governance system, even though Indonesia follows a corporate governance system on the European continent, namely the two-tier boards. This study aims to determine the influence of female president directors, female finance directors, female board of directors, female board of commissioners, and female audit committee on earnings quality. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange. Samples were selected using the purposive sampling method, and 70 companies were selected as research samples with a total data collection of 350 data from the research period of 2018-2022. Data analysis in this research uses multiple linear regression. The results of this study indicate that the presence of a female president director, a female finance director, and a female board of commissioner negatively affects earnings quality. On the other hand, the presence of the female board of directors has a positive effect on earnings quality. The female audit committee does not affect earnings quality. The author can conclude that the female gender still does not play an important role in the company's management to increase earnings quality because female’s behavior is more callous and not more assertive than male.
The Role of Shariah Supervisory Board in Islamic Social Reporting Disclosure Listyorini, Inon; Utami, Ristianawati Dwi; Prasojo, Prasojo; Amanda, Anisa Siti
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.53207

Abstract

Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm that cross-member, expertise, and turnover of SSB have a significant positive effect. In contrast, the size, the education level, and remuneration of SSB do not affect ISR disclosure.
Factors Influencing Turnaround Success in Financially Distressed Tourism, Hotel, and Restaurant Companies Listed on IDX (2020-2023) Tresnajaya, Alyaa Rabbani; Tanzil, Nanny Dewi; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.56404

Abstract

The Covid-19 pandemic has significantly impacted business activities across various industries, leading many companies to face financial distress. Companies opting to continue their business operations may undergo corporate restructuring to sustain and reverse their performance (turnaround). This study aims to analyze the influence of management actions based on restructuring and economic conditions, including expense retrenchment, asset retrenchment, DER ratio, CEO turnover, and GDP, on the success of turnaround in companies experiencing financial distress, with free assets and firm size set as control variables. The Altman Z-Score model will be employed as a measurement of financial distress. This study's subjects are all 37 tourism, hotel, and restaurant companies consistently listed on the Indonesia Stock Exchange from 2020 to 2023. Sample selection utilized purposive sampling techniques, resulting in a sample size of 12 companies observed over three years. Logistic regression analysis will be used to test hypotheses. The research findings indicate that all independent variables positively influence turnaround success, but only expense retrenchment significantly impacts it.

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