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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 485 Documents
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Concentrated Ownership and Corporate Social Responsibility: Insights from Indian Companies Potharla, Srikanth
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.697

Abstract

This study examined the complex relationship between ownership structures, family business dynamics, group affiliations, and Corporate Social Responsibility (CSR) expenditures on the Indian market from 2010 to 2022. Using 10,684 observations representing 1,882 Indian companies, this study analyzed block-holder investment size, coalition effect, and contestability factors. This study hypothesized and found empirical evidence indicating that family businesses with substantial promoter holdings allocate fewer resources to CSR, primarily due to their propensity to maintain control and conserve resources. In addition, the study reveals the significant effects of power dynamics within organizations, competitive landscapes, and group affiliations on CSR initiatives. The findings are important to various stakeholders, including retail and institutional investors, government bodies, non-governmental organizations, consumers, and suppliers, as they provide insights to advance responsible business practices and foster a more sustainable and socially responsible business environment.
Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation Maya Indriastuti; Mutamimah Mutamimah
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.691

Abstract

The performance of Micro, Small, and Medium Enterprises (MSMEs) has become a top priority in all countries due to a global perspective recognizing MSMEs as a tool for economic growth. Therefore, MSMEs must be able to choose strategies to enhance their financial performance towards a sustainable business, one of which is implementing a green accounting strategy. This research aims to explore financial performance's role in mediating green accounting's effect on sustainable performance. Questionnaires were distributed to 420 MSMEs owners in Central Java via the Google form. From the 420 questionnaires, 405 were then analyzed using SmartPLS. The study results show that the sustainable performance of MSMEs can be improved through green accounting and financial performance. In addition, concern for MSMEs towards the environment through green accounting can be an added value for MSMEs businesses in Central Java, Indonesia.
Types of Control, Ethical Work Climates, and Organizational Citizenship Behavior in the Work-from-Home Setting: Lesson Learned from the Covid-19 Pandemic Mursita, Lufi Yuwana; Mustafida, Nurul; Rachmadia, Rizki
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.707

Abstract

The COVID-19 pandemic has encouraged companies worldwide to adjust their working methods using digital technology, especially the work-from-home policy. This paper’s objective is to investigate the effect of the type of management control on organizational citizenship behavior (OCB) in the work-from-home setting, in which the initial design of the job is not intended to be remote. This study also identifies the mediating role of ethical work climates between the two variables. The data are collected through an online survey with 116 respondents of employees working in originally non-remote workplace settings before the pandemic. SmartPLS4.0 is utilized to analyze the data. This study suggests that action control (formal control), personnel control (informal control), and cultural control (informal control) have a positive effect on the ethical work climate. At the same time, the effect further escalates positively to organizational citizenship behavior. Therefore, the ethical work climate fully mediates the three types of control on organizational citizenship behavior. The other finding shows no effect of results control on the ethical work climate. This paper provides evidence that the most effective type of control in involuntary enabled remote working settings is the non-results control or so-called behavioral control. This attempt to reveal the implication of sudden remote working on the effect of control practice on OCBs has not been made by previous research, which makes it the novelty of this research.
Green Accounting, Corporate Governance, Sustainable Development: The Moderating Effect of Corporate Social Responsibility Wati, Yenny; Chandra, Teddy; Irman, Mimelientesa; Rahman, Sarli
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.786

Abstract

Sustainability is essential to explore since it includes economic, environmental, and social consequences, as well as positive and negative implications on Indonesia's sustainable development aims. This study aimed to explore the impact of green accounting and corporate governance on sustainable development. In the present research, researchers employed corporate social responsibility as a moderating variable to analyze the independent variable on sustainable development. The model was created and evaluated utilizing 768 observation data from 146 manufacturing businesses listed on IDX (Indonesia Stock Exchange) between 2017 and 2022. The partial least squares approach was used to investigate moderating variables. According to the findings, green accounting and corporate governance (board of commissioners, board of directors, audit committee) positively impact sustainable development. Corporate social responsibility can act as a moderating variable, increasing the impact of green accounting and corporate governance on sustainable development. Our study contributes empirical evidence to the body of knowledge about sustainable development, allowing the public to comprehend the role of businesses in it better. Companies can concentrate on social responsibilities that improve a country's or firm's competitiveness. The study's findings can help influence the adoption of corporate social responsibility policies.
Does The Relationship between Profitability, Liquidity, and Leverage Toward Firm Value Get Tempered by Dividend Policy? Mudjiono, Arif; Osesoga, Maria Stefani
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.722

Abstract

This research aims to acquire empirical data on the relationship between profitability, liquidity, leverage, and firm value, with dividend policy as a moderating factor. The firm value is significant to creditors and investors because it may be used to gauge a company's capacity to generate profits. Tobin's Q is used in this study to calculate the firm value. A purposive selection technique was utilized to choose the 36 manufacturing companies listed on the IDX throughout 2018–2020, and the moderated regression analysis technique was employed to examine the data. According to the study's findings, profitability has a large positive impact on company value when dividend policy is taken into account, however, liquidity and leverage do not have significant effects. We discovered that businesses with a high firm value made the best use of their resources and could greatly boost production, allowing them to disperse their profits as dividends.
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
Does Corporate Social Responsibility Matter in Moderating the Relationship between Earning Management and Financial Performance? Evidence from Indonesia Sarniati, Sarniati; Handayani, Wuri
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.759

Abstract

This research aims to analyze the impact of earning management on financial performance and determine if corporate social responsibility plays a moderating role. The study also aims to identify whether Indonesian companies engage in earnings management FOR efficient or opportunistic reasons. This paper adopted a quantitative approach and collected data from secondary sources such as annual financial reports, sustainability reports, or CSR reports, accessed via the Indonesia Stock Exchange website (www.idx.co.id) and the Thomson Reuters database. Samples are derived from the non-financial sector from 2018 to 2021, resulting in 1.784 observations. The research shows that earnings management practices positively and significantly affect financial performance. This means that the greater the earnings management, the higher the financial performance. However, the study finds that CSR cannot moderate the relationship between earnings management and financial performance. This research concludes that the earnings management practices of sample companies in Indonesia tend towards efficiency motives because there is a positive relationship with financial performance. This suggests that earning management practice in Indonesia is a positive signal to investors. However, results demonstrate that CSR cannot moderate the relationship between earnings management and financial performance due to Indonesia's low level of CSR disclosure. Thus, Indonesian companies are encouraged to provide comprehensive and detailed disclosure of their CSR engagements.
The Moderating Role of Independent Commissioners on the Effect of Family Ownership on Social Disclosures Elsandi, Rhismaya Okky; Supatmi, Supatmi
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.758

Abstract

This study aims to empirically test the effect of family ownership on social disclosures with independent commissioners as a moderating variable. Our research sample is 98 Indonesian financial firms listed on the Indonesian Stock Exchange (IDX) in 2018-2021, resulting in 389 firm-year observations. We measure social disclosures using the weighted scores of 52 indicators of the 2018 Global Reporting Initiative (GRI), which can be broken down into four aspects: labor practices and decent work, human rights, society, and product responsibility. Family ownership is divided into direct and indirect family ownership. This study tests the research hypotheses using panel-data regression analysis. Our results reveal that firms with higher total and direct family ownership engage in lower social disclosures. On the other hand, indirect family ownership positively affects social disclosures. Independent commissioners motivate financial firms to engage more in social disclosures and moderate the impact of family ownership on social disclosures. Specifically, they make the effect of family ownership on social disclosures positive. Firms with a greater proportion of independent commissioners exhibit a stronger effect of family ownership on social disclosures. Based on the social disclosure aspects, family-owned firms tend to avoid social disclosures related to human rights, and independent commissioners motivate family firms to disclose more, especially those related to labor practices and decent work. Overall, our findings support the type II agency theory, arguing that family owners as majority shareholders increase agency conflicts by reducing social disclosure activities.
Assessing The Impact of Capital Structure on Firm Value: A Quantitative Study of Financial Ratios and Stock Prices of Nigeria Food and Beverage Companies Adamu, Ishiaka; Hamidah, Hamidah
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.729

Abstract

This article evaluates the impact of capital structure (CS) on firm value (FV) in Nigeria's food and beverage sector. A quantitative research approach is employed, focusing on the association between financial ratios (debt to equity (DER), return on asset (ROA), current ratio, asset growth, and firm size) and stock prices as a proxy for firm value (FV). Panel data were sourced from financial statements of sixteen (16) publicly listed food and beverage companies in the Nigeria stock exchange from 2017 to 2021, and data were analyzed using statistical software. The descriptive statistics reveal the characteristics of the variables, showing variations in stock prices, ROA, current ratio, asset growth, firm size, and DER. Regression analysis using the random effects model demonstrates the significance of firm size on stock prices. At the same time, other variables (current ratio, ROA, debt to equity, and asset growth) are found to be insignificant. The research concludes that firm size has an unfavorable relevance impact on stock prices, showing that bigger firms tend to have lower stock prices. The findings contribute to the understanding of the connection between capital structure (CS) and firm value (FV) in the Nigerian food and beverage industry, providing insights for data-driven decision-making in the industry.
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.

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