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Journal of Financial and Behavioural Accounting
Published by Universitas Terbuka
ISSN : -     EISSN : 2810014X     DOI : https://doi.org/10.33830/jfba
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to the development of science, thought, profession and practice of accounting in Indonesia in particular and the world in general.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2023)" : 5 Documents clear
Effect of Production Volume on Prevention Costs, Valuation Costs, and Damaged Products in the Seafood Processing Industry Ardiansyah; Barus Umarella
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.4488.2023

Abstract

The purpose of this study was to determine the effect of production volume on prevention costs, the effect of production volume on appraisal costs, the effect of production volume on damaged products, the Effect of prevention costs on damaged products, and the effect of appraisal costs on damaged products. This type of research is quantitative. The type of research data is secondary data for 2019-2020 which consists of reports on production volume, prevention costs, appraisal fees, and damaged products. The analytical method uses the Smart Partial Least Square (SmartPLS) software 3. The results of this study indicate that production volume has a positive and significant effect on prevention costs, production volume has a positive and significant effect on appraisal costs, production volume has a positive and significant effect on damaged products, prevention costs have a negative but not significant effect on damaged products, and appraisal costs have a positive but not significant effect on damaged products. All hypotheses put forward in this study were declared accepted. The implications of the results of this study can be taken into consideration for companies by comparing data on handling costs, appraisal costs, production volume.
Determinant of Whistleblowing Intention with Remuneration as Moderation in Indonesian Open University Junita Dinna Winnanda; Harnovinsah; Nurmala Ahmar
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.5059.2023

Abstract

The purpose of this research is to investigate the factors that influence whistleblowing intentions at the Indonesian Open University, with remuneration as a moderating variable. The research sample included 138 finance managers and state property managers from the Indonesian Open University. Because it supports income addition for Indonesian Open University employees, remuneration is used as a moderating variable. The research method employed is quantitative with primary data approach, namely a closed questionnaire assessed via Google Forms. This research found that the three independent variables namely attitude, organizational commitment, and personal costs have a significant influence on whistleblowing intentions. Remuneration as a moderating variable found to moderate the effect of organizational commitment on whistleblowing intentions. The contribution of this research is a discussion of research findings and differences with previous findings and related theories, and the findings can be implemented in the Indonesian Open University's whistleblowing system.
Effect of Leverage, Firm Size, Institutional Ownership, and Profitability on CSR Disclosure in Consumer Goods Companies in Indonesia Yudhistira Ardana; Fikri Rizki Utama; Audy Anzany Risvana
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.3707.2023

Abstract

When investing in a company, investors frequently consider a number of criteria, such as financial success, brand or reputation, track record, and social effect through corporate social responsibility (CSR). This study seeks to quantify the impact of profitability, leverage, business size, and institutional ownership on the disclosure of corporate social responsibility. This study's sample is comprised of consumer products firms listed on the Indonesia Stock Exchange for the period of 2018–2020. The error correction model is the methodology utilized in this investigation. The long-term effects of leverage and business size on CSR disclosure were unfavorable and significant, according to the findings. The institutional ownership variable has a positive but not statistically significant effect, but the profitability variable has a statistically significant positive effect. On the other hand, the leverage variable has a substantial negative effect on CSR disclosure in the short term. While the scale of the organization has no negative influence of any significance, The influence of the institutional ownership variable is positive but insignificant. The profitability variable has a substantial beneficial impact.
Thirty Years of Fiscal Decentralization Research: a Bibliometric Analysis Muhammad Aliyuddin
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.5058.2023

Abstract

Fiscal decentralization has become a trend in countries around the world over the past few decades. Therefore, it is necessary to investigate the impact of fiscal decentralization on economic, social, and political aspects. The rapid development of publications on fiscal decentralization makes it difficult to synthesise a complete, streamlined, and relevant body of knowledge. Therefore, this study aims to find out about the latest developments of related research topics in fiscal decentralization. The research method used in this study is bibliometric analysis using the Voswiewer application. The bibliometric techniques used in this research are performance analysis and science mapping. The data source in this study comes from Dimensions.ai.  Based on the results of the analysis in this study, it can be seen that research related to fiscal decentralization is mostly carried out in China. The relationship between fiscal decentralization and environmental as well as energy issues is the latest trend in the field of fiscal decentralization research.
The Role of CEO Power and Foreign Ownership in the Selection of Public Accounting Firms and the Effectiveness of the Audit Committee as Moderators Dede Nursaman; Harnovinsah; Nurmala Ahmar
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.5083.2023

Abstract

The purpose of this study is to analyze the role of CEO power and foreign ownership of the election a Public Accounting Firm (KAP) and the effectiveness of the Audit Committee as a moderator. The research objects used are companies that are included in the IDX80 index on the Indonesian Stock Exchange 2017-2021. Based on the purposive sampling technique,  sample of 42 companies was obtained which were considered to meet the criteria as research objects. The analytical method used in this study is Structural Equation Modeling (SEM) with SmartPLS 3 software. The results show partially that the higher the CEO power, foreign ownership and foreign ownership moderated by the effectiveness of the Audit Committee, the company more likely choose Big 4 KAP as external auditors. Meanwhile, the higher the CEO power, which is moderated by the effectiveness of of the Audit Committee, more likely choose non-Big 4 KAP.

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