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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 132 Documents
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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.
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.

Page 13 of 14 | Total Record : 132

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