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Lilik Suyanti
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 8 Documents
 1 
Search results for , issue "Vol 27, No 3 (2024): IJAR September 2024" : 8 Documents clear
Corporate Income Tax Rates Reduction and Earnings Management: Empirical Evidence from Indonesia Suwardi, Eko; Saragih, Arfah Habib; Fajri, R Muhammad
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.777

Abstract

In response to the reduction of Indonesia's corporate income tax rate (from 25% to 22%), this paper investigates whether companies engage in earnings management. This study employed a mean difference test to analyze a sample of companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The findings of this study show that companies implemented earnings management practices in 2018, 2020, and 2021 in response to the implementation of a reduction in corporate income tax rates. However, there is no indication of earnings management practices in 2019 and 2022. Further findings from the mean difference test show that, in general, companies are increasingly adopting income decreases from the two periods before (2018 and 2019) to the two periods after (2020 and 2021) the drops in tax rates. Finally, additional analysis reveals disparities in earnings management strategies between profitable and loss-making companies. Company management can manage its profits in response to changes in tax regulations by reducing corporate income tax rates. By doing so, companies can gain a certain amount of tax savings. Overall, the findings of this study are expected to be interesting and important for policymakers
Computerized Accounting Integration into High School Curriculum Delivery: Benefits and Barriers Mdingi, Mvemve
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.721

Abstract

Education without integrating computer applications in this 21st century deprives learners of the experience and exposure of linking education to real-world job processes. In South Africa, higher education institutions have long integrated computerized accounting systems into their accounting qualifications curriculum. However, that is not the case with the high school accounting curriculum. This paper aims to investigate the benefits and barriers of integrating computerized accounting into the high school accounting curriculum. This is a case study design. Data was collected from purposively selected high school accounting teachers using semi-structured interviews. The interview transcripts were entered into the Atlas.ti software. The discourse analysis method was used to interpret and evaluate the meaning of emerging themes. The findings indicate that integrating computerized accounting into curriculum delivery would develop interest and positive attitudes among learners towards accounting, enhance their understanding of accounting principles, improve their academic performance, and attract them into the accounting profession. Unavailability of resources and lack of funding were identified as barriers that can impede the integration of computerized accounting into high school curriculum delivery.
Emission Reduction Scores and Market Behaviour: Analysing Stock Synchronicity in India Potharla, Srikanth; Turubilli, Surya Kumari
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.762

Abstract

This study investigates the relationship between Emission Reduction Scores (ERS) and stock price synchronicity among 151 listed Indian companies from 2011 to 2022. Our findings demonstrate a significant negative association between ERS and stock price synchronicity, indicating that companies with higher emission reduction practices exhibit less synchronized stock prices. This reduced synchronicity is attributed to the greater incorporation of firm-specific information into stock valuations, which enhances resilience against systematic market risks. This analysis provides valuable insights for investors, regulators, and academics, highlighting the critical role of transparent environmental performance disclosures in improving market efficiency. These findings support improved portfolio diversification and risk management strategies and offer a holistic understanding of how environmental sustainability initiatives impact economic prosperity.
Systematic Literature Review on Implementation of Environmentally Sustainable Banking: Motivation, Benefits, and Challenges Tiwari, Ghanashyam; Sharma, Neeta Dhusia; Roy, Abhisek Saha
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.739

Abstract

Despite the fact that implementing environmentally friendly banking encompasses several difficulties, the banking industry is now driven to do so globally. Due to the increasing depletion of natural resources and the worsening effects of climate change, the banking sector must undertake a paradigm shift toward sustainable business practices. The study aims to identify the motivational factors for the implementation of environmental sustainability in banking practices. Furthermore, this study intends to examine the barriers the banking industry faces in implementing and integrating environmental sustainability into their operations through a systematic literature review of 45 research articles published in various databases. The used database covers the period of 2015 to 2023. "Green banking" is a cutting-edge approach that incorporates environmental considerations into banking operations, loan disbursement, and investment decisions. Hence, this study thoroughly analyzes the motivations, benefits, and difficulties of green banking to promote sustainable activities. It promotes sustainable development, stakeholder value maximization, and stakeholder satisfaction, which requires a regulatory framework and stakeholder awareness and engagement. There are several challenges to adopting environmental sustainability, including a lack of understanding and guidance from the government and regulators. This study provides valuable insights for financial institutions, governments, and academics to understand green banking practices and environmental sustainability.
Unlocking Investment Efficiency: Exploring ESG Practices through Management Control System Dynamics Anis, Idrianita; Jansen Arsyah, Regina; Joseph, Corina; Hartini, Hartini; Tektona Agni, Muhammad
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.754

Abstract

This study examines ESG practice's effect on Investment Efficiency (IE). This study develops an ESG practice model and index (ESGX) based on the management control system's four levers of control perspective (MCS-LoC). The ESGX is developed using content analysis of information disclosures in annual and sustainability reports. The ESGX score represents the company's policy capability maturity level. The research sample comprises non-financial industry sectors listed on the Indonesia Stock Exchange included in the SRI KEHATI and LQ45 Index from 2015 to 2022, totaling 212 firm-year observations. The study results show that sample companies are at the second stage of sustainable business transition (BST2.0; ESG score = 0.75 - < 0.90). The results show that ESG practice positively affects IE, and this finding is consistent in general and underinvestment scenarios. It indicates the Belief system's internalization and Diagnostic control used in determining strategic direction. The Boundary system has no effect, while the Interactive control system negatively affects IE. In the overinvestment scenario, ESGX has a marginally positive effect on IE, supported by the positive effect of the Belief, Diagnostic, and Interactive control system. In contrast, the boundary system does not affect IE, but an indication of positive effects is identified. The results confirm that ESG practice significantly improves IE by reducing information asymmetry and addressing agency problems by activating diagnostic and interactive control systems. The result gives implications for sustainable business practices in non-financial industry sectors and regulatory bodies.
Does Corporate Ownership Structure Influence Firm Performance? Evidence from Indian corporate companies Goud, N.Narsa
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.755

Abstract

This research’s main aim is to examine the influence of ownership structure on financial and market performance using 260 Indian-listed companies on the BSE index as a sample size. The current study depends on the six-year economic dataset of the Bombay Stock Exchange (BSE) from FY 2014-15 to FY 2019-20. The firm’s performance is measured by two financial measures, ROE and ROA, and three marketing measures, namely EPS, Tobin’s Q, and Net Profit Margin (NPM). This study applied panel data models, such as pooled OLS, fixed effects, and random effects methods, along with the dynamic model of System-GMM intended for data analyses. This study found that the ownership concentration of the first single large (LSH1) significantly influences a firm’s performance with the ROE, EPS, and Tobin’s Q. However, ROA and NPM have a positive association with firms' performance. Similarly, the top five large (LSH5) ownership concentrations reported adverse influence on ROE, ROA, EPS, and NPM but indicated a positive association with Tobin’s Q performance measure. Regarding ownership identity, promotors, government, and domestic institutions have reported a negative influence on a firm’s performance but a positive influence on the market performance of Tobin’s Q and NPM. In addition, foreign institutions and individual ownership seemed to enhance financial and market performance. The current research’s significant contribution is the empirical investigation of two different characteristics of ownership concentration and identity, measured as ownership structure and firm performance.
Author Indexes IJAR, Editor
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.975

Abstract

Author Indexes
Subject Indexes IJAR, Editorial
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.976

Abstract

Subject Indexes

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