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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 6 Documents
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Search results for , issue "Vol 8, No 2 (2025): July Edition" : 6 Documents clear
The effect of environmental, social, and governance (ESG) performance and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2019–2023 period Putri, Aliea Yenemia; Sukmadilaga, Citra; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65350

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance and capital structure on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. ESG performance is measured using individual and combined scores from LSEG Datastream (Refinitiv). Capital structure is proxied by the Debt-to-Equity Ratio (DER), while firm value is measured using the Tobin’s Q ratio. This research adopts a quantitative approach using panel data regression analysis. The sample consists of 20 manufacturing firms selected through purposive sampling. Control variables include firm size, profitability (ROA), and macroeconomic factors such as stock return sensitivity to inflation, interest rate changes, and global oil price fluctuations. The results show that partially, both individual and combined ESG scores, as well as capital structure, do not significantly affect firm value. However, ESG performance and capital structure jointly have a significant effect on firm value.
The Influence of Internal Control Systems, Whistleblowing Systems, and Organizational Culture on Fraud Prevention at PT Triana Harvestindo Nusantara Linda, Linda; Nurfauziah, Farah Latifah; Suharti, Sri
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65297

Abstract

The increasing frequency of fraud cases in the industrial sector, including textiles, reflects the insufficient implementation of internal controls, whistleblowing mechanisms, and ethical organizational culture. Internal actors both individuals and groups are often responsible, underscoring the need for a systematic approach to prevention. This study examines the influence of internal control systems, whistleblowing systems, and organizational culture on fraud prevention at PT Triana Harvestindo Nusantara. Using a quantitative, causally associative method, data were gathered from 200 employees through structured questionnaires and analyzed via SPSS version 25. Results indicate that all three variables significantly contribute to mitigating fraud risk. The findings suggest that reinforcing internal controls, promoting secure reporting channels, and embedding integrity within the corporate culture are essential to reducing fraudulent activities.Keywords: Internal Control System, Whistleblowing System, Organizational Culture, Fraud Prevention.
Market Anomalies in Stock Returns: A Comparative Analysis of Kompas 100 Index Companies and Investor33 Index Dayanti, Dayanti; Nofryanti, Nofryanti; Rosini, Iin
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.62699

Abstract

This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared to the Kompas 100. These findings underscore that stock returns serve as an indicator of a company’s appeal to investors, with companies demonstrating strong future prospects typically attracting greater investor interest.
Analysis of the Impact of Transfer Funds and Local Revenue on Government Capital Expenditure in Regencies/Cities in West Java: Testing the Existence of the Flypaper Effect Asmarawati, Maulani Dwi; Randos, Ismail Marzuki
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65511

Abstract

This study analyzes the impact of transfer funds (General Allocation Fund and Special Allocation Fund) and Local Revenue on Capital Expenditure in Regency / City of West Java Province during the period 2018 2022, as well as testing the existence of the flypaper effect phenomenon. Using secondary data from the Local Government Financial Statements and BPK Audit Reports of 18 Regencies and 9 Cities in West Java, this study uses panel data regression analysis with the Random Effect Model (REM). The results show that the General Allocation Fund has no significant effect on Capital Expenditure, although it has a positive effect. In contrast, the Special Allocation Fund and Regional Original Revenue both have a positive and significant effect on Capital Expenditure. Then the results of the analysis indicate that the flypaper effect occurs in the Regency / City of West Java Province. This is due to the coefficient of Special Allocation Fund, which has a significant influence and is more dominant than Local Own Revenue in influencing Capital Expenditure. These findings provide important insights for the formulation of regional fiscal policy to be more effective in promoting development and public services in West Java.
An Effective Whistleblowing System Model for Regional Inspectorates: A Qualitative Study in Fraud Prevention Muhyidin, Asep; Nurfauziah, Farah Latifah; Suharti, Sri
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65078

Abstract

Abstract: This study examines the effectiveness of the Whistleblowing System (WBS) in fraud prevention at the Government Inspectorate of Garut Regency, Indonesia. Using a qualitative approach and thematic analysis with NVivo, the research identifies key factors influencing WBS success, including structural, operational, and human resource aspects. Findings indicate that WBS significantly enhances transparency and accountability through accessible reporting mechanisms, whistleblower protection, and investigative follow-up. Critical determinants of effectiveness include: (1) technological support for whistleblower anonymity, (2) personnel competence in handling reports, and (3) compliance with Regulation of the Garut Regent No. 50 of 2020 on WBS implementation guidelines. Thematic nodes reveal dominant challenges: lack of socialization (35%), weak coordination (25%), ambiguous regulations (20%), and limited human resources (20%). The proposed WBS implementation model emphasizes systematic stages—from reporting to sanctions—while strengthening early detection and accountability. The study underscores the necessity of integrating policy, technology, and organizational culture to optimize WBS. Practical contributions include actionable insights for local governments to improve violation reporting systems and advance academic discourse on public-sector fraud prevention.
The Influence of Underwriter Reputation and Firm Age on IPO Pricing Decision: A Study on Companies Conducting IPOs on the Indonesia Stock Exchange in 2021–2024 Nathan, Daniel; Sari, Prima Yusi
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65576

Abstract

This study aims to analyze the effect of underwriter’s reputation and firm age on IPO pricing decision among companies that went public on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. The study’s sample consists of 229 companies that conducted IPOs within the specified period. The independent variables include underwriter’s reputation, categorized based on transaction volume rankings, and firm age, calculated as the difference between the year of establishment and the IPO year. The dependent variable is IPO pricing decision, represented by the natural logarithm of the offer price. Classical assumption tests and regression analyses were conducted to identify statistically significant influences. The results show that underwriter’s reputation has a positive and significant effect on IPO pricing decision, highlighting the importance of third-party credibility in reducing uncertainty and signaling firm quality to investors. In addition, firm age also has a positive and significant influence, indicating that older firms tend to be perceived as more stable and less risky. Meanwhile, the control variable, institutional ownership, does not show a significant impact. These findings are supported by the results of a difference test, which confirms a significant pricing disparity between companies employing reputable underwriters and those that do not.

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