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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 8 Documents
 1 
Search results for , issue "Vol 8, No 1 (2025): January Edition" : 8 Documents clear
The impact of intellectual capital on earnings management across the firm life cycle: A study of manufacturing companies listed on the IDX from 2020 to 2023 Ruzami, Ashila Taqiyya; Tanzil, Nanny Dewi
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.56835

Abstract

This study aims to determine how each element of intellectual capital affects earnings management based on the business life cycle. The data used for this study come from manufacturing companies listed on the IDX from 2020 to 2023. Overall, the research sample consists of 121 companies. The criteria for classifying a company's life cycle are based on the company's average sales growth. This study uses panel data regression analysis through the EViews 12 application. The results conclude that all intellectual capital components negatively influence earnings management, regardless of the company's life cycle. Meanwhile, HCE has a significant negative effect at the mature and decline stages but is insignificant during the growth stage. Additionally, SCE has a significant negative effect during the growth stage but an insignificant negative effect and an insignificant positive effect at the mature and decline stages. Furthermore, RCE shows a significant negative effect at the decline stage and an insignificant negative effect at the growth and mature stages. The last component, CEE, exhibits a significant negative effect at the mature stage but is insignificant during the growth and decline stages. Simultaneously, each intellectual capital component influences earnings management.
Analysis of smart governance in tax digitalization in Bandung city (a case study of e-Satria application) Adisa, Regina Fauzia; Mulyani, Sri
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.60714

Abstract

This study aims to analyze the implementation of the e-Satria application in achieving smart governance in the city of Bandung. The analysis includes community participation, transparency, and quality of service as evaluated through effectiveness, efficiency, time savings, and data security. This study employs a qualitative approach. The validation of research data utilizes data triangulation, where information is gathered from various informants, documents, and an analysis of the e-satria application. The informants for this study included representatives from the Regional Revenue Management Agency (BPPD), the Bandung City Inspectorate, and De.U Coffee, a restaurant in the Bandung area that uses the application. Data analysis consisted of data reduction, presentation, and conclusion drawing. The study's findings indicate the successful implementation of tax digitalization via the e-satria application. This application meets the criteria for smart governance, namely community participation, transparency, and improved service quality, which are reflected in effectiveness, efficiency, and service time. However, a clearer implementation policy is still necessary to maximize its effectiveness.
The impact of carbon disclosure on firm value: Examining the role of institutional ownership in the energy sector Rachmadhika, Hendra Arie; Firmansyah, Amrie
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.58875

Abstract

This study examines the influence of carbon disclosure on firm value with institutional ownership as a moderator in energy sector companies listed on the Indonesia Stock Exchange during 2019-2022. Carbon disclosure is measured using the disclosure scale developed by Bae Choi et al. (2013a), the percentage of institutional ownership in the company to calculate institutional ownership, and Tobin's Q to calculate firm value. This study uses data from energy sector companies listed on the Indonesia Stock Exchange for the observation period of 2019-2022, with a total of 80 observations through purposive sampling. The results show that carbon disclosure has a negative effect on firm value. However, institutional ownership weakens the negative influence of carbon disclosure on firm value. The results of this study can provide insights into the factors that can increase firm value for investors. This study is expected to provide a perspective for investors to make investment decisions in the capital market by looking at information related to carbon disclosure conducted by companies.
The impact of CSR disclosure, audit committees, independent commissioners, and managerial ownership on corporate value: An empirical study of basic materials sector companies listed on the Indonesian stock exchange Dewi, Friska Nabila; Soemantri, Roebiandini
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59371

Abstract

Negative sentiments stemming from declining aluminum exports, coal price fluctuations, a global economic slowdown, and environmental pressures influence investors' perceptions of investing in the raw materials sector. CSR disclosure and implementing Good Corporate Governance principles through audit committees, independent commissioners, and managerial ownership are vital strategies for enhancing investor confidence and long-term corporate value. This study investigates the effect of CSR disclosure and corporate governance attributes on corporate value, with Return on Assets as the control variable. It utilizes secondary data from annual and sustainability reports, focusing on companies in the basic materials sector listed on the Indonesia Stock Exchange from 2020 to 2023. Quantitative methods are employed, with panel data regression analysis. The results indicate that, partially, CSR disclosure has a negative and significant impact on corporate value, whereas the proportion of the audit committee exhibits a positive and significant effect. The frequency of audit committee meetings and the proportion of independent commissioners do not demonstrate a significant impact. Audit committee competence positively and significantly influences corporate value, while managerial ownership adversely and significantly affects it. Collectively, these variables influence corporate value. These findings provide valuable insights for company management to enhance CSR and governance practices, thereby increasing the company's appeal to investors
The effect of working capital management and capital structure on firm value through profitability as a mediating variable in manufacturing companies during the COVID-19 pandemic Sari, Dinda Puspita; Sari, Prima Yusi; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59252

Abstract

During the COVID-19 pandemic, many companies experienced a decline in performance due to market uncertainty, cash flow limitations, and disruptions to supply chains. Therefore, effective capital management to support company performance became crucial. This study aims to analyze the impact of working capital management (CCC) and capital structure (DER) on firm value (Tobin’s Q) through profitability (ROA) among manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2020 to 2022. The sample was selected using purposive sampling, resulting in a total of 118 companies. Data analysis includes descriptive statistics, normality tests, Robust Least Squares regression, coefficient of determination tests, partial tests, path analysis, and Sobel test. The results indicate that the independent variables CCC and DER do not have a direct significant effect on firm value during the Covid-19 pandemic. However, when profitability (ROA) is considered as a mediating variable, both CCC and DER show a negative impact on firm value. Furthermore, the study reveals a differing direct relationship between capital structure (DER) and firm value, where the relationship is positive.
The effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the BEI for the period 2019-2023 Pratama, Dewi Amalia Cipta; Rusdiansyah, Nurul; Rosyidah, Dania Meida; Heliani, Heliani
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.56539

Abstract

This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative analysis with multiple linear regression analysis methods involving 40 companies selected through purposive sampling techniques. The analysis shows that company size and inventory intensity significantly influence tax aggressiveness. In addition, political connections have been proven to moderate the relationship between company size, inventory intensity, and tax aggressiveness. This finding suggests that companies with political connections tend to aggressively take advantage of their position to reduce the tax burden. This study contributes to the accounting literature by highlighting the important role of political connections in corporate tax management strategies. The practical implication of this research is the need for stricter regulations to minimize opportunities for abuse of tax policies by politically connected companies.
Sustainability reporting quality: The effect of good corporate governance, gender diversity, and company age Amatullah, Azhura Nawwaf; Suharman, Harry; Fatmawati, Faoziah Ulfah
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59537

Abstract

This study aims to determine the effect of good corporate governance (GCG), gender diversity, and company age on sustainability reporting quality. The three independent variables used include good corporate governance, gender diversity, and company age, with sustainability reporting quality as the dependent variable. This study used a sample of 44 companies from the manufacturing, energy, and financial sectors listed on the Indonesia Stock Exchange (IDX) in 2023. This research uses quantitative methods with secondary data obtained from various sources, such as Refinitiv Datastream and ESGI Dataset, as well as sustainability reports and annual reports in 2023. Data were collected through literature studies and documentation. The results showed that good corporate governance significantly positively affects sustainability reporting quality. However, gender diversity and company age do not significantly affect sustainability reporting quality. GCG implementation is essential in improving sustainability reporting quality through transparency and accountability, resulting in a more comprehensive and quality sustainability report.
The influence of board gender diversity, cultural background, expertise, and experience on product responsibility performance and its implications for company growth: A study in 5 ASEAN countries Bamumin, Najla; Handoyo, Sofik
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.60983

Abstract

The study underscores the critical role of board characteristics in shaping product responsibility performance and, ultimately, firm growth, highlighting the nuanced dynamics within corporate governance. By leveraging data from the Refinitiv Database spanning five prominent ASEAN economies—Indonesia, Malaysia, the Philippines, Singapore, and Thailand- the research comprehensively analyzes 100 companies during 2022. Employing Structural Equation Modeling (SEM) via Smart PLS, the study presents compelling evidence that board gender diversity and expertise are pivotal factors that enhance product responsibility performance. This suggests that diverse perspectives and specialized knowledge within the boardroom can drive more responsible product strategies, fostering firm growth. Interestingly, the study finds that board cultural background and experience do not significantly influence product responsibility, pointing to the importance of specific skill sets over-generalized experience. Furthermore, the findings reveal that product responsibility performance significantly contributes to firm growth, indicating that companies prioritizing responsible production practices can achieve superior growth trajectories. Among various control variables examined, firm size emerges as a significant influencer of product responsibility performance, while social and environmental risks do not exhibit notable effects. This research advances the understanding of corporate board dynamics and emphasizes the strategic advantage of integrating diverse and skilled leadership to enhance organizational sustainability and growth.

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