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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 126 Documents
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Access to finance and its challenge for Micro and Small Scale Enterprise: A case study of Dawuro Zone, Tarcha, Ethiopia Cherinet Demissie Herano
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48306

Abstract

The Main purpose of this study is to examine access to finance and its challenge for Micro and Small Scale Enterprises in the case of Dawuro Zone, Tarcha, Ethiopia. Primary and secondary data were used to conduct the study, and to obtain primary data; the researcher used 257 Micro and Small Enterprises owners and 3 Micro Finance institutions. The sampling technique used for the study was a proportionate stratified sampling technique, and the type of the study was sequential explanatory.  Theregression result indicated that the location of operators, the size of Micro and Small Enterprises, the operator's sector, and the operator's financial literacy level have been found to be statistically significant and positively affecting the probability of access to finance for Micro and Small Enterprises while operators age and collateral requirement have negatively and statistically significant with the probability of access to finance for Micro and Small Enterprise. Therefore the study recommended that financial institutions should come up with more flexible, affordable, and attractive requirements in financing micro and small enterprises, and the researcher also advised the owners of Micro and Small Enterprises should have to put clear financial information which will counter problems of information that make Micro and Small Enterprises risky for credit giving institutions
Determinants of Carbon Emissions Disclosure in Basic And Chemical Industry Companies: A moderating role of Board of Commissioners Size Nelly Fatmawati Simamora; Sri Mulyani
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48054

Abstract

Disclosure of carbon emissions in the financial statements of basic industrial and chemical companies is a form of company participation in reducing environmental impacts, especially air pollution. However, not all companies in the industry have fully disclosed their carbon emissions. Only about 17% have disclosed their carbon emissions. This study aims to obtain empirical evidence on whether leverage, firm size, profitability, and institutional ownership affect the disclosure of carbon emissions. Also, to obtain evidence of whether the size of the board of commissioners moderates the relationship between these variables to the disclosure of carbon emissions. The sample for this study were companies in the basic and chemical industry listed on the Indonesia Stock Exchange in 2015-2020, 13 companies were selected purposively. The results showed that leverage and firm size had a positive and significant effect, while profitability had a positive but insignificant effect on the disclosure of carbon emissions. However, institutional ownership negatively and significantly affects the disclosure of carbon emissions. The size of the board of commissioners moderates the influence of leverage on the disclosure of carbon emissions in a negative and significant direction. As for the effect of profitability on the disclosure of carbon emissions, the size of the board of commissioners moderates insignificantly. 
The Effect of Profitability, Capital Intensity, Company Size, Institutional Ownership, and Corporate Social Responsibility on Corporate Tax Avoidance Monika Kussetya Ciptani; Happy Rizka Valentina Situmorang
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48932

Abstract

Tax-related state income plays a significant part in funding state spending. The government is working to maximize tax income, but tax avoidance practices have prevented it from reaching. The effective tax rate (ETR) was used in this study to calculate tax avoidance. This study aims to gather empirical data on the relationship between tax avoidance and variables such as profitability, capital intensity, company size, institutional ownership, and corporate social responsibility. This study was done at mining companies listed on the Indonesia Stock Exchange between 2017 and 2021. From the tax perspective, the mining industry contributes so much to the national economy that it receives comparatively little oversight, resulting in unethical behavior such as tax dodging. The discussion of tax avoidance is interesting because many mining companies still do tax avoidance, which will impact the interest of the government's development. Purposive sampling was used to determine the sample size, yielding 55 samples. Data were evaluated using multiple linear regression analysis with specific criteria, and up to 11 companies were found to fit the criteria. This study's results indicate that profitability positively affects tax avoidance, while capital intensity, company size, institutional ownership, and corporate social responsibility do not. 
The Effect of Disclosure of Corporate Social Responsibility, Profit Quality, and Business Risk on Company Value Cucu Hapita Pitri; Aloysius Harry Mukti
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.47440

Abstract

This study aims to examine the effect of disclosure of Corporate social responsibility, earnings quality, business risk on firm value. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling method and 53 data samples were obtained. The analytical method used is Multiple Linear Regression. The results of the study show that the disclosure of Corporate social responsibility has a positive effect on firm value, while earnings quality has no effect on firm value. As well as business risk does not affect the value of the company.
The Implementation of the Village Financial Information System Rizki Amalia; Zaldy Adrianto
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.45301

Abstract

This research was conducted to determine the implementation of Siskeudes (Sistem Keuangan Desa – Village Financial Information System) by using the updated DeLone and McLean information system success model as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of the quality of a system, quality of information, and service quality on user satisfaction and the impact of user satisfaction on perceived net benefit. Data were obtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study were descriptive analysis with path analysis. The results of this study indicated a significant effect of system quality and the quality of service on user satisfaction and the effect of user satisfaction on perceived net benefits. Still, they showed no significant effects of the quality of information on user satisfaction.The implementation of Siskeudes was classified as a success.
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.
Impact of Corporate Governance on Sustainability Reporting: A Study of Deposit Money Banks in Nigeria (2012-2021) Gabriel-Odom, Amarachi Queen; Ikpor, Isaac Monday; Chukwu, Uche
Journal of Accounting Auditing and Business Vol 7, No 1 (2024): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i1.50796

Abstract

This study examined the impact of corporate governance on sustainability reporting of deposit money banks in Nigeria. Specifically, the study assessed the effect of Audit Committee Activities (ACA), Independent Directors (IND), and Gender Diversity (GDT), respectively, on sustainability reporting of deposit money banks in Nigeria. The dependent variable of the study is Social Sustainability Reporting (SSR), used to proxy sustainability reporting, while corporate governance mechanisms are the independent variables. Ex post facto research design was used with a sample of ten (10) deposit money banks in Nigeria obtained from annual time series data of NSE facts books from 2012 to 2021. Data was analyzed with the use of descriptive statistics. At the same time, a multiple regression model was applied to determine the extent of the effect exerted on sustainability reporting by these corporate governance mechanisms. Findings revealed that audit committee activities have a positive and significant effect on social sustainability reporting, while both independent directors and gender diversity have insignificant effects. The study concluded that corporate governance promotes social sustainability reporting. It was recommended that the shareholders of deposit money banks should appoint experienced independent directors with shareholding interests and include more females on the board as they boost social sustainability reporting.
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 Effect of Financial Literacy and Locus of Control towards Financial Management behavior among Gen Z as Online Lenders Restiyanti, Wening; Yadiati, Winwin
Journal of Accounting Auditing and Business Vol 7, No 1 (2024): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i1.52480

Abstract

It has been observed that online loans are widely used in Indonesia among people of productive age, but there are concerns about their knowledge and self-control, which can affect their financial management behavior. To address this, a study was conducted to examine the impact of financial literacy and locus of control on the financial management behavior of Generation Z individuals (aged 18 to 28 years) who use or have used the ShopeePinjam and/or ShopeePayLater platforms. The data was gathered from 202 respondents through online social media platforms. The findings of the study show that financial literacy and locus of control have a significant impact on financial management behavior, both partially and simultaneously. Although the respondents had a high level of financial literacy and locus of control, they lacked an understanding of risk and return, the concept of time value of money, and confidence in their abilities to enhance their well-being. While the overall value of the dependent variable was high, a few instruments had a relatively low percentage.
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

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