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Sakina Nusarifa Tantri
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Editorial Address : Fakultas Ekonomi Universitas Terbuka Jl. Cabe Raya, Pondok Cabe, Pamulang, Tangerang Selatan, 15418 Telp : 021 – 7490941 ext. 2101
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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 52 Documents
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The Influence of Media and Reputation on Sustainability Reporting Disclosure Hamidi, Barzan; Zarefar, Arumega; Mayla Khoiriyah; Satriawan, Raja Adri; Ramaiyanti, Sinta; Afifah, Ulfa; Zarefar, Atika
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11834.2024

Abstract

This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. This research is a quantitative study that uses secondary data, sourced from annual reports disclosed on IDX and the company's website and corporate social media. The population of this study is technology and health sub-sector companies listed on the IDX in 2014-2022. Data from this study used 15 companies with nine years of observation using purposive sampling techniques so that 135 samples were obtained.  Data analysis techniques used in research are classical assumption test analysis, regression test, and t test using STATA 17 software. The results of this study show that media visibility is influence on sustainability reporting disclosure, social media is not influence sustainability reporting disclosure, and company's reputation is not on sustainability reporting disclosure. - The results in this study cannot be generalized, because the scope of this study is only limited to the technology and health sub-sectors.
Board of Directors and Sustainability: Analysis of The Impact of Leadership Characteristics on Environmental Performance in Indonesia Bintara, Rista; Pernamasari, Rieke; Purwaningsih, Sri
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11840.2024

Abstract

This study examines the effect of structural and demographic diversity within boards of directors on corporate environmental performance in Indonesia. Board characteristics analyzed include size, female representation, nationality diversity, tenure, and average age. A quantitative method with panel data combining time-series and cross-sectional data was employed. Secondary data were collected from public companies listed on the Indonesia Stock Exchange (IDX) that published environmental performance reports from 2019 to 2022. A purposive sampling method was used to select firms that met specific criteria. Empirical results show that board characteristics overall significantly influence environmental performance. Specifically, board tenure negatively affects environmental performance, while female representation is positively associated with it. Board size and average age show no significant effect. These findings underscore the importance of board composition in shaping sustainable business practices. Companies are encouraged to align with global trends by embedding environmental considerations into strategic decisions. Boards should recognize the urgency of environmental issues, such as climate change, and integrate sustainability into governance frameworks to enhance long-term corporate performance.
Accountant Competency As A Moderation of The Determination of The Quality of Financial Reports With Regional Independence Ningsih, Santy Rahayu; Suratno; Syam, Ardiansyah
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.12068.2025

Abstract

This study aims to examine the effect of Local Original Revenue (PAD), Balancing Funds, and Other Legitimate Local Revenues on the Financial Independence of Local Governments with Accountant Competence as a moderating variable. This study uses a quantitative approach with secondary data from local government financial reports in West Java Province during the 2014-2019 period. The analysis was carried out through a moderation regression test to measure the interaction between independent and moderating variables on financial independence. The results of the study indicate that PAD and Balancing Funds have a significant effect on the financial independence of local governments, while Other Legitimate Local Revenues show an inconsistent effect. Accountant competence plays a significant role as a moderator that strengthens the relationship between PAD and financial independence. However, the moderation effect on Balancing Funds and Other Legitimate Local Revenues is not significant. This finding emphasizes the importance of strengthening accountant competence in regional financial management to increase fiscal autonomy. The practical implication of this study is the need to increase the capacity of government accountants through relevant training and certification. This study also provides theoretical contributions in integrating stakeholder perspectives and entity theory in the analysis of local government financial independence. This study suggests further studies by including other variables such as the level of regional innovation and regional spending efficiency to broaden insights into the determinants of financial independence.
Toward an Integrated View of Investor Behavior: A Bibliometric Study on Financial Literacy and Psychological Biases Pradana, Novta Winkey
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.12690.2025

Abstract

This study investigates the intersection between financial literacy and behavioral biases in investment decision-making, addressing the limited theoretical and empirical integration between the two domains. Adopting a quantitative bibliometric design, data were collected from 1,000 peer-reviewed journal articles indexed in CrossRef (2014–2025) using Publish or Perish, with purposive sampling based on metadata relevance. The dataset was analyzed using VOSviewer, which produced three core visualizations—network, overlay, and density—to map the intellectual structure, thematic development, and research intensity. The findings reveal four major clusters: financial literacy, behavioral biases, digital innovation, and empirical approaches. Financial literacy emerges as the cognitive foundation of investor behavior, while biases such as overconfidence and herding impede rational decision-making—especially in digital contexts and among younger generations. The study concludes that a cross-domain approach is essential for comprehensively understanding contemporary investment behavior. It recommends integrating technology-driven financial education with behavioral awareness to inform more inclusive and adaptive policy and market interventions.
Financial Rasio indicators and profitability in Islamic Bank: The Moderating Effect of Size and Age Bank Syahadatina, Zahwa; Lestari, Kurnia; Sahliyah, Fatihatus
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.12032.2025

Abstract

Indonesia's Islamic banking sector demonstrates strong development based on financial performance. This study is to find the effect on return on assets of financial ratios, capital adequacy ratio, non-performing financing, and financing to deposit ratio, using size and age as moderating factors. This will enable one to determine whether age and size of banks affect the correlation between these financial parameters and return on assets. Using secondary data on Islamic commercial banks in Indonesia between 2011 – 2023 with total 119 bank-year observations. This work applies a quantitative research approach. This analysis reveals that despite non-performing financing reduces return on assets, the capital adequacy ratio and financing to deposit ratio improve these indices. By using moderation regression analysis, banks can increase the impact of the financing ratio on deposits and the capital adequacy ratio on return on assets.
Professionalism to Motivation: Mapping Key Determinants of Audit Quality in Government Institution Auditors Deasy Emalia; Arifah, Dinda Zanubaloka; Vika Fitranita
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.13328.2025

Abstract

This research aimed to examine the effect of professionalism, independence, competence, and motivation on audit quality. The population in this study is the auditors of the Bengkulu Provincial government who work at Badan Pemeriksa Keuangan. This study used a purposive sampling method in selecting the sample, with the criteria of being an auditor of Badan Pemeriksa Keuangan at least 2 years. This research was conducted using a quantitative approach. Primary data were collected through a questionnaire containing a list of written questions regarding the influence of professionalism, independence, competence and motivation on Badan Pemeriksa Keuangan auditors in Bengkulu Province. To Analyze the independent variables against the dependent variable, a Smart Equation Modeling analysis by using the SmartPLS 3.0. The results showed that all of the independent variables have a positive influence on audit quality. Therefore, it recommends to create regulations that focus on human resource development, meaning that Badan Pemeriksa Keuangan needs to strengthen professionalism, maintain independence, improve competence, and motivate auditors.
Reassessing Capital Structure and Profitability: Evidence from Indonesia’s Distribution Sector Dwianika, Agustine
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.12754.2025

Abstract

This study investigates the relationship between capital structure and financial performance in distribution companies listed on the Indonesia Stock Exchange, employing a quantitative explanatory approach. Capital structure is assessed using leverage indicators based on debt-to-equity and debt-to-asset measures, while financial performance is evaluated through return on equity. The findings reveal that capital structure does not exert a significant influence on profitability, either individually or collectively. This suggests that financing composition is not a primary determinant of financial outcomes in the distribution sector. As such, firms are encouraged to focus more on operational efficiency, asset management, and marketing strategies to enhance profitability. The study offers theoretical and practical insights for both management and investors, and highlights the need for further research into alternative factors affecting financial performance.
Unpacking The Auditor's Role: The Effect of Professional Scepticism, Workload, and Work Experience in Detecting Fraud at The Inspectorate of South Sulawesi Province Amalia, Regita; Amiruddin, Amiruddin; Bangsawan, Achdian Anggreny
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.12025.2025

Abstract

This research aims to find out The influence of Skepticism Professional, Workload, and Work Experience on the Auditor's Ability to Detect Fraud at the Inspectorate Office of South Sulawesi Province. The population in this study were all auditors who worked at the Inspectorate Office of South Sulawesi Province, totalling 42 auditors. Meanwhile, in selecting the sample, the researcher used the census sampling technique. This research uses a survey method by distributing questionnaires. The statistical method used to test the hypothesis is multiple linear regression. The results showed that the variables of professional scepticism, workload, and work experience had a positive and significant effect on the auditor's ability to detect fraud. The contribution of this research is to provide empirical evidence on the fectors that influence auditors effectiveness in detecting fraud, which can serve as a basis for the inspectorate in formulating policies to improve auditor competence and manage workload. Moreover, this study enriches the literature on public sector auditing, particularly in the context of government oversight at the regional level.
Inflation as a Moderator of Interest Rate Fluctuations and Bank Profitability in Nigeria GBADEBO, Adedeji Daniel
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the novel moderating role of inflation in the relationship between interest rates and the profitability of listed deposit money banks in Nigeria over the period 2012–2022. Using panel data from 11 banks, the study applies Fixed Effects (FE) and Random Effects (RE) panel regression models, with profitability measured by Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM). Findings indicate that inflation significantly moderates the relationship between interest rates and both ROA and ROE, suggesting that asset- and equity-based measures of profitability are highly sensitive to inflationary dynamics. Conversely, the moderating effect on NIM is insignificant, implying that margins are relatively insulated from inflationary shocks. Theoretical implications highlight the asymmetrical impact of inflation on banking performance, reinforcing the relevance of the Fisher Effect, Modigliani-Miller intermediation theory, and Agency Cost theory in explaining bank behavior under inflationary conditions. Policy implications suggest that the Central Bank of Nigeria integrate inflation-sensitive indicators into supervisory frameworks, while banks strengthen risk management practices to mitigate macroeconomic vulnerabilities and sustain profitability. This study contributes uniquely by empirically demonstrating how inflation moderates interest rate transmission to bank profitability in a developing economy context.
Audit Attributes, Ownership Structures, and Financial Reporting Timeliness: Evidence from Nigeria’s Oil and Gas Sector GBADEBO, Adedeji Daniel
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.13403.2025

Abstract

This study investigates the relationship between audit attributes and the financial reporting timeliness of listed oil and gas firms in Nigeria, while examining the moderating role of government ownership. Drawing on agency theory, political cost theory, and resource dependence perspectives, the research employed panel data analysis covering a ten-year period. The study utilized data from 12 listed oil and gas firms on the Nigerian Exchange Group (NGX) between 2013 and 2022, yielding 120 firm-year observations. Secondary data were extracted from annual reports and audited financial statements. Both fixed-effects and random-effects estimators were initially estimated, with the Hausman test guiding the selection of the fixed-effects model as the preferred specification. To ensure robustness, feasible generalized least squares (FGLS) and panel-corrected standard errors (PCSE) estimations were also employed. The findings reveal that audit firm size significantly improves reporting timeliness, whereas audit fee and tenure show no direct influence. Furthermore, government ownership exerts a moderating effect, strengthening the influence of audit fee and tenure on reporting timeliness but reducing the efficiency advantages associated with larger audit firms. These results highlight the interplay between institutional ownership structures and audit characteristics in shaping disclosure practices within an emerging market context. The study contributes to literature on financial reporting quality and corporate governance, offering insights for regulators, policymakers, and practitioners seeking to enhance transparency, accountability, and investor confidence in Nigeria’s strategic oil and gas sector.

Page 5 of 6 | Total Record : 52

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