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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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The Effect of Gender Diversity, Experience, and Busyness of Directors on Integrated Reporting Disclosure (Study on Companies in India, Japan, and Malaysia) Husna, Tsabita Pharama; Rosdini, Dini; Fatmawati, Faoziah Ulfah
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.v7i1.51143

Abstract

This study aims to determine the effect of gender diversity, experience diversity, and busyness diversity on integrated reporting disclosure. This study uses data on directors and integrated reporting of top 30 companies from Asian countries, namely India, Japan, and Malaysia, resulting in 101 samples during the observation time of 2020-2022. The sample determination used a purposive sample method. The independent variable is measured using the Blau Index while the dependent variable is measured using the Integrated Reporting Checklist. The data obtained was then analyzed using descriptive analysis and multiple linear regression.The results of this study indicate that gender diversity and experience diversity influence integrated reporting disclosure. Meanwhile, the board of directors' busyness diversity has no effect on integrated reporting disclosure. Simultaneously gender diversity, experience diversity, and the diversity of directors' busyness together affect the disclosure of integrated reporting.
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 Impact of Taxpayer Awareness, Tax Service Quality, Tax Counseling, and Tax Sanctions on Individual Taxpayer Compliance Manurung, Agus Sagita; Ardillah, Kenny
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.v7i1.51166

Abstract

This study aims to examine the effect of taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions on individual taxpayer compliance at the Pulo Gadung Pratama Tax Service Office. The independent variables in this study are taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions, while the dependent variable is individual taxpayer compliance. The research population is in Pulogadung with a total sample of 100 individual taxpayers. This study uses primary data and simple random sampling method. The results of this study show that taxpayer awareness, tax service quality, tax counseling, and tax sanctions have a positive effect on individual taxpayer compliance.
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.
Trust, Socioeconomic Factors, and Institutional Dynamics in Africa's Emerging Insurance Market Nkwor, Nelson Nwani; Onuoha, Nnachi Egwu
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.v7i1.49899

Abstract

The study investigates the causality link between trust and insurance market development and the influence of socioeconomic and institutional factors on trust in insurance in the emerging market context. Relying on dual theories of bounded rationality and opportunism, VAR Granger Causality Test and the Two-Stage Least Squares (2SLS) analytical approaches, and a contextualised understanding of Africa's insurance market, the study finds a unidirectional causal link from trust to insurance market development, which suggests that market activities are driven by trust in insurance. Additionally, results show that trust in insurance is driven by socioeconomic and institutional factors in Africa’s insurance market. Against expectation, however, income inequality increases trust in insurance. But as expected, corruption reduces trust in insurance and human capital development increases it. The paper recommends reforms targeted at increasing trust within the socioeconomic and institutional framework. The findings provide useful insights into the growth paths of emerging insurance markets, which adds significantly to extant knowledge on the connection between trust and financial exchanges.
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 Influence of Corporate Culture, Work Environment, Leadership Skill on Employee Performance Mediated by Employee Motivation on Fast Food Restaurant in Batam Mon, Muhammad Donal; Herman, Teresia Armeta
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.v7i1.51480

Abstract

Everything in life has changed as a result of globalization, including business. In the era of economic globalization, firms are now more competitive than ever. This suggests that every business needs to adapt in order to anticipate economic uncertainty. For businesses to maximize the performance of their human resources and prepare them for competitiveness, they require effective and efficient management. As a result, businesses must understand the factors that influence employee performance. The article aims to analyze company culture, work environment and leadership skills which are mediated by motivation so that they can influence employee performance. This research uses a population of fast-food restaurant employees in the city of Batam with 3 (four) fast food restaurant samples to represent them, including McDonald's, KFC, J.CO, Chatime, Marugame Udon. The number of questionnaire samples analyzed were 373 respondents. Data processing in this study uses the Partial Least Square (PLS) program using the path analysis method. The results of the research show that: First, company culture, work environment, leadership skills have a significant effect on motivation. Second, motivation is proven to have a significant positive effect on employee performance. Finally, the role of the motivation mediator variable in mediating the influence of the independent variables corporate culture, work environment, leadership skills on the dependent variable employee performance was proven to be significant
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.
Impact of capital Structure on Innovation and Performance of Small and Medium Enterprises in Nigeria: A study of the sector in the North Central States Ilemona, Sani Alfred; Nwite, Sunday
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.v7i1.50253

Abstract

 The issue of capital structure of Small and Medium Enterprises (SMEs) and the impact of each component on the innovation and performance of the sector in Nigeria has been lingering. A number of studies have been done on financial leverage businesses but none on SMEs in Nigeria. The aim of this study therefore is to examine the impact of capital structure on innovation and performance of SMEs in Nigeria: A study of the sector in the North Central States of the country. Random sampling technique was adopted and data were sourced primarily from 480 respondents comprising owners and managers of 127 SMEs operating in Plateau, Nasarawa, and Kogi States in the Central Zone of the country. Responses to the questionnaire designed to reflect five points Likert scale were analysed using Partial Least Square Structural Equation Modelling (PLS-SEM). Results indicated that Crowd Funding (CF) an external sources of finance has the most significant impact on the innovation and performance of these enterprises. The study recommended that while SMEs operators should develop a platform for exchange ideas on financing sources available to the sector, Enterprise Development Agency of Nigeria (SMEDAN), the regulatory authority of the sector in the country should develop programmes to encourage innovative ability of the operations of enterprises. 

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