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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
 1 
Search results for , issue "Vol 9, No 1 (2026): January Edition" : 6 Documents clear
The determinants of internal fraud using the fraud hexagon framework: a study of the banking sector listed on the Indonesia Stock Exchange Zikria, Annisa; Winarningsih, Srihadi; Fatmawati, Faoziah Ulfah
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.67275

Abstract

This study examines the determinants of internal fraud in Indonesian listed banks by applying the Fraud Hexagon framework (pressure, opportunity, rationalization, capability, arrogance, and collusion) to the banking sector on the Indonesia Stock Exchange (IDX) over 2020–2024. Internal fraud is operationalised as the number of internal fraud cases disclosed in each bank’s annual report during the study period. The analysis uses a balanced panel of 23 banks across five years (total 115 observations) and estimates a panel least squares model with cross-section fixed effects to control for time-invariant heterogeneity across banks. Pressure is proxied by the non-performing loan ratio, opportunity by the proportion of independent commissioners, rationalization by directors’ remuneration relative to net income, capability by board turnover, arrogance by CEO image frequency, and collusion by political connections. The model is jointly significant (Prob(F) = 0.0000) with substantial explanatory power (adjusted R² = 0.7706). However, none of the Fraud Hexagon proxies shows a statistically significant partial effect on internal fraud (p > 0.05), indicating that the proposed direct relationships are not supported in the fixed-effects specification. The findings suggest that disclosure-based internal fraud outcomes may be shaped by bank-specific factors and reporting practices, underscoring the need for richer fraud measurement and governance indicators in future research and improved process-level anti-fraud monitoring in practice.
Analysis of the determinants of cash holdings and the implications for local government spending effectiveness in West Java Randos, Ismail Marzuki; Suciyati, Nia
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.68465

Abstract

Cash management is fundamental to sustaining uninterrupted local service delivery and supporting credible budget execution. In West Java, municipal cash holdings exhibited fluctuations over 2019–2023, with only a limited number of districts/cities consistently maintaining cash holdings ratios above the operational sufficiency threshold. This study examines (i) the determinants of cash holdings Capacity and (ii) the relationship between cash holdings and expenditure effectiveness. Cash Holdings Capacity is classified as sufficient when the cash holdings ratio exceeds 100%, whereas Expenditure Effectiveness is classified as effective when the effectiveness ratio exceeds 90%. The quantitative analysis applies binary logistic regression to 27 districts/cities in West Java for the 2021–2023 period. The results indicate that cash sufficiency is associated with a combination of regional characteristics, governance-related conditions, and financial fundamentals, including population and area size, audit findings, short-term solvency, and revenue stability. In addition, the second model shows that higher cash holdings are significantly related to lower expenditure effectiveness, suggesting that cash accumulation may coincide with delays in budget absorption and spending execution rather than signalling superior fiscal performance. The study suggests that improving local cash outcomes requires a dual focus: strengthening liquidity fundamentals and revenue predictability while simultaneously enhancing institutional capacity to translate available cash into timely, effective expenditure.
The influence of family ownership, family involvement, and founder generation on dividend policy: evidence from non-cyclical consumer family firms in Indonesia (2019–2023) Firdaus, Matteo; Rosdini, Dini; Kanti, Runita Arum
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.65730

Abstract

Family firms play a pivotal role in shaping Indonesia’s economic landscape, with their unique governance structures influencing key financial decisions such as dividend distribution. This study provides an in-depth examination of how family ownership, family involvement, and the generational status of the founder shape dividend policy among 24 non-cyclical consumer family firms listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Firm size and profitability are incorporated as control variables to ensure the robustness of the analysis. Employing panel data regression techniques, the study uncovers several notable findings. First, family ownership exerts a positive and statistically significant influence on dividend policy, suggesting that higher equity control by families encourages more generous dividend payouts to meet family income needs and signal financial health. Conversely, active family involvement in management and the continuation of leadership under the founder generation are both found to have negative and significant impacts, indicating a preference for profit retention to support internal growth and maintain control rather than distributing earnings. Among the control variables, profitability emerges as a strong positive determinant of dividend payouts, reflecting the firm’s capacity to return earnings to shareholders. In contrast, firm size does not demonstrate a significant effect, implying that scale alone does not dictate dividend behaviour in this context. These findings align with agency theory and signaling theory, illustrating that dividend policy in Indonesian family firms is a complex interplay of family control motives, generational leadership strategies, and operational performance. The study highlights that while family ownership encourages dividend distribution, direct family involvement and founder-led governance tend to prioritise long-term stability and strategic reinvestment over short-term payouts.
Financial ratios and stock volatility: empirical evidence from the banking sector Benita, Rahma Tri
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.67389

Abstract

Banking stock price volatility is closely related to company performance and fundamental indicators. This study analyzes the short-term and long-term relationships between financial ratios and stock price volatility in the banking sector. Based on the results of the long-term correlation, the Price to Earnings Ratio (P/E) and Dividend Yield (DY) variables are proven to be dominant factors influencing volatility because they are directly related to stock price movements. In the short-term correlation between state-owned banks, there is an inverse relationship between Price to Book and ROE, and Debt to Equity has a significant negative effect on Return on Assets and Dividend Yield, indicating that the debt structure compress profitability and dividend payment capacity. Meanwhile, in private banks, Price to Earnings and Price to Book have a significant negative effect on Debt to Equity, suggests that firms perceived by the market as more profitable and valuable tend to maintain lower leverage levels. In general, in both state-owned and private banks, financial ratios reflect fundamental conditions that influence capital structure, investor expectations, and stock price volatility in the short and long term.
Determinants of forward-looking information disclosures among nonfinancial firms in an emerging economy Igbinovia, Ikponmwosa Michael; Rapheal, Oluwaseun Joy
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.66066

Abstract

The disclosure of Forward-looking information (FLI) is non-mandatory. The study investigates the determinants of FLI by examining specific corporate governance and firm-level variables known from disclosures literature to be core determinants of voluntary disclosures. The investigation relied on data from 29 non-financial listed companies in a developing country over the period 2018 to 2023. From a positivist philosophy, the study adopted a quantitative approach. The authors employed a comprehensive methodological approach, involving the use of Descriptive Statistics, Panel Correlation, Panel Hausman Test, and the Panel Random Effects Model (REM). A balanced panel of 174 firm year observations was used to ascertain the impact of corporate governance and firm level attributes which are the independent variables of the study. The findings reveal that board independence and board size have a negative impact on FLI, suggesting that greater board independence and larger boards may reduce the extent of FLI disclosures. Conversely, board gender diversity and board foreign directorship positively influence FLI, indicating that diverse and internationally experienced boards contribute to better FLI disclosures. Firm size and leverage are also positively associated with FLI. Interestingly, the study finds that profitability has a negative relationship with FLI, suggesting that more profitable firms may focus less on disclosing FLI. The study provides additional insight using Nigerian evidence on the drivers of FLI disclosures in a developing country context, where information assymetry is dominant and regulation is relatively weak.
Audit expectation gap factors and stakeholders’ confidence in Nigerian quoted firms Alao, Abdul-Azeez Adeniyi; Olaniyan, Okikijesu Olaide; Jacob, Olumayowa Ayorinde
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.66346

Abstract

The Audit Expectation Gap (AEG) has emerged as a demanding concern in the auditing profession, with far-reaching implications for corporate governance, financial reporting, and stakeholder trust; hence, this study investigated the effect of the AEG factors on the stakeholders’ confidence in Nigerian quoted firms. The study employed a cross-sectional survey research design, while a total of one hundred and three (103) valid responses were used for the analysis. The data was analysed via the regression analysis with the aid of the Statistical Packages for the Social Sciences (SPSS) at a 5 per cent level of significance. The findings revealed that only the reliability factor has a significant positive effect on stakeholders’ confidence, while the other factors exhibited an insignificant positive effect on stakeholders’ confidence. The study concluded that the reliability of financial statements plays a crucial role in influencing stakeholders’ confidence in Nigerian quoted firms. Therefore, it was recommended that the Nigerian quoted firms should prioritise accurate, dependable, and timely financial reporting.

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