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INDONESIA
Indonesian Management and Accounting Research
Published by Universitas Trisakti
ISSN : 14118858     EISSN : 24429724     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
INDONESIA MANAGEMENT AND ACCOUNTING RESEARCH (IMAR) is a peer-reviewed journal published two times a year (January-June, July-December) by the Publisher Institute of the Faculty of Economics and Business, Universitas Trisakti (LPFEB Trisakti). IMAR is intended to be the journal for publishing articles reporting the results of research on Management, Business, and Accounting. IMAR invites manuscripts in the areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship. The primary criterion for publication in this Jornal is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 162 Documents
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The Influence of Financial Factors and Audit Quality on Earnings Management with Institutional Ownership as Moderating Wijayanti, Reka
Indonesian Management and Accounting Research Vol. 21 No. 1 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pse1hy10

Abstract

The purpose of this study is to empirically determine the effect of earning power, leverage, firm size, financial distress, and audit quality on earnings management and whether institutional ownership can affect the relationship between earning power and leverage on earnings management in listed basic industrial and chemical manufacturing companies on the IDX. The type of research used in this research is quantitative research. The approach used in this research is the causality approach. The population and sample in this study were manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange in 2016-2019 with a total of 52 companies. The data analysis method used Moderated Regression Analysis (MRA). The results of this study show that: earning power has no effect on earnings management, leverage has a negative effect on earnings management, firm size has a positive effect on earnings management, financial distress has a negative effect on earnings management, audit quality has a negative effect on earnings management, institutional ownership does not strengthen the negative effect of earning power on earnings management, and institutional ownership does not weaken the positive influence between leverage and earnings management.
Tax Avoidance In Corporations: The Influence Of Managerial Ability, Gender Diversity, And Director Age With Audit Quality Moderation. Injilia, Dian Kristi
Indonesian Management and Accounting Research Vol. 21 No. 1 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/bgk49b36

Abstract

This study investigates the impact of managerial power, gender diversity in the boardroom, and director age on tax avoidance in publicly listed manufacturing companies in Indonesia, with a focus on the moderating role of audit quality. Despite the importance of understanding tax avoidance within corporate governance, research on how these factors interact in a developing economy context remains limited. Using data from 73 manufacturing firms listed on the Indonesia Stock Exchange between 2014 and 2017, this quantitative study employs multiple regression analysis to assess these relationships. The results indicate that managerial power significantly reduces tax avoidance, as capable managers prefer to enhance firm value through efficient operations rather than aggressive tax strategies. While female directors do not significantly influence tax avoidance, possibly due to underrepresentation, older directors are found to be more conservative, reducing the likelihood of engaging in tax avoidance. Interestingly, audit quality does not consistently moderate the effects of these variables on tax avoidance. These findings underscore the importance of managerial capabilities and demographic diversity in reducing tax avoidance and highlight the need for improved corporate governance practices.
Ownership structure and market value of commercial banks in Nigeria: How significant is the retail owners, domestic institutions ownership, foreign institutions ownership, Government Olakunle Abraham Olateju; Olateju, Dare John; Olagunju, Adebayo; Adebayo, Aderemi Olalere; Olowookere, Johnson Kolawole
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/k6evxr32

Abstract

This study investigates the relationship between ownership structure and the market value of commercial banks in Nigeria, utilizing agency theory as a theoretical framework. Panel data from 2014 to 2022, comprising 63 firm-year observations from 7 commercial banks, is analyzed using Fully Modified Least Squares (FMOLS) and Phillips-Perron cointegration tests. The findings reveal that domestic shareholdings have a statistically significant positive effect on bank valuations, while foreign and government shareholdings have significant negative effects. The results suggest that increased domestic investment enhances market value, whereas higher foreign and government ownership may reduce it. These findings underscore the importance of ownership structure in shaping market perceptions and provide valuable insights for policymakers aiming to optimize ownership arrangements in the Nigerian banking sector.
Consumer Motivation and Online Information Credibility Asih, Rayi Retno Dwi; Magetsari, Ovy Noviati Nuraini; Sumardi, Arwini
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/67phv797

Abstract

The government continues to strive to make Indonesia a mecca for world Muslim fashion, stated the Director of Chemical, Clothing, Handicraft and Miscellaneous IKM, Ministry of Industry Ratna Utarianingrum . The axis of the emergence of fashion is the city of Bandung, Tasikmalaya , and Kudus. Increasing the presence of the textile manufacturing industry to textile products (TPT) from downstream to upstream continues to be pursued. This can be achieved by the existence of supporting factors, including the number of designers, business and fashion universities which will produce many young creative designers. This research was conducted over a period of 10 (ten) months, starting in October 2021 and finished in July 2022. The research location is in Jakarta, Indonesia. This study refers to previous research and the research design is a hypothesis testing that aims to test existing hypotheses by explaining the characteristics of certain relationships or influences, by looking at differences between groups or interpretations of two or more factors in a situation.
The Impact of Sustainability Disclosure And Information Asymmetry on The Cost of Equity: The Moderating Role of Leverage Senja, Meta
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/7w4ksw13

Abstract

Sustainability disclosures play a crucial role in reducing the cost of equity by enhancing corporate transparency, yet their impact still needs to be explored in emerging markets like Indonesia. This study aims to bridge this gap by investigating the influence of economic, environmental, and social sustainability disclosures and information asymmetry on the cost of equity, with leverage serving as a moderating factor. Using multiple regression analysis on data from companies listed on the Indonesia Stock Exchange (IDX) between 2014 and 2018, the study reveals that economic sustainability disclosure significantly lowers the cost of equity, while environmental and social disclosures do not show a significant impact. Additionally, information asymmetry is found to increase the cost of equity, aligning with Agency Theory. Leverage, however, does not significantly moderate the relationships between sustainability disclosures and the cost of equity. The findings underscore the importance of economic transparency in reducing capital costs and highlight the need for more robust regulatory frameworks to enhance the effectiveness of environmental and social disclosures.
Factors Affecting Company Capital Structure with Business Risk as a Moderator Wijaya, Richad
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/568qeg87

Abstract

This study aims to obtain empirical evidence of the effect of profitability, reliability, asset growth, liquidity, and non-debt tax shield on capital structure. This study uses business risk as a moderator. This study uses samples from manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019, and then samples were selected by purposing a sampling method. The final observations were 202, which fulfilled all the criteria, consisting of 59 companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The methods of analysis used in this research are quantitative and multiple regression analysis. The results showed that tangibility and liquidity had a negative effect on the capital structure, and the non-debt tax shield had a positive effect. The results of this study also show that business risk cannot weaken the positive effect of tangibility on capital structure, and business risk cannot strengthen the negative effect of liquidity and non-debt tax shields on capital structure.
The Impact of Investment Technology, Hedging, Corporate Governance, Growth, and Capital Structure on Firm Value: The Moderating Role of Financial Performance in Indonesian Banks (2014-2018) Suherminingsih, Maria
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/3heft781

Abstract

This study analyzes the influence of investment technology, hedging, corporate governance, growth, and capital structure on firm value in Indonesian banks listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018, moderated by financial performance. Through quantitative methods and regression analysis, the research demonstrates that investment in technology negatively impacts firm value, whereas hedging and capital structure positively influence it. Conversely, corporate governance, growth, and financial performance do not significantly influence firm value. Furthermore, financial performance strengthens the relationship between investment technology and firm value but does not significantly moderate the effects of hedging, corporate governance, growth, or capital structure on firm value. The findings suggest banks should optimize investment technology, hedging strategies, and capital structure to enhance firm value.
Impact of Human Resource Competence, IT Utilization, and Government Accounting Standards on Financial Statement Quality: The Moderating Role of Internal Control Systems Nur Putri, Anggraeni
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/nca0ms08

Abstract

This study investigates the impact of human resource competence, information technology utilization, and government accounting standards on financial report quality, with the government's internal control system acting as a moderator. Using a sample of 71 respondents from the Research and Development Agency of the Ministry of Transportation, data was collected through a structured questionnaire and analyzed using multiple regression analysis. The findings reveal that information technology utilization positively influences financial report quality, while the government accounting standards show a negative impact, indicating potential issues in implementation. The study also finds that the government's internal control system needs to moderate the relationship between human resource competence and financial report quality and between information technology utilization and financial report quality. However, it moderates the relationship between government accounting standards and financial report quality positively. These results suggest the need for improved training, simplification of processes, and better change management to enhance the effectiveness of government accounting standards and the overall quality of financial reporting.
Impact of the Adoption of IFRS on the Level of Errors in Financial Forecasts BEN NEFISSA, BASMA; Jilani, Faouzi
Indonesian Management and Accounting Research Vol. 22 No. 2 (2023): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/33ssvw21

Abstract

  This article deals with the relationship between adopting IFRS and the quality of financial forecasts. Indeed, we analyze the impact of the transition to international accounting standards on a particular characteristic: errors in financial forecasts. Indeed, referring to French companies belonging to the CAC 40 index followed over the period 2006 -2016. After empirical analysis, we noted that the positive effect of IFRS on the quality of financial forecasts has been noticed: the transition to IFRS has led to decreased errors. Thus, through this research, we can affirm that IFRS are quality standards that favor decreased informational asymmetry, hence a better quality of financial forecasts.
The Role of Digital Accounting Practices in Enhancing Financial Reporting Quality of Medium-Sized Businesses Olaoye, Ayoola Azeez; Bello, Wasiu; oladeji, Felicia Olauremilekun
Indonesian Management and Accounting Research Vol. 24 No. 1 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/w8qsfs67

Abstract

The growing complexity of financial operations for medium-sized businesses (MSBs) requires innovative solutions to ensure transparency, accuracy, and efficiency in financial reporting. This study investigates the role of digital accounting practices in enhancing the financial reporting quality of medium-sized businesses, focusing on Nigerian MSBs. Integrating advanced technologies, such as artificial intelligence (AI), blockchain, and data analytics, potentially and significantly improve reporting accuracy and efficiency. Primary data were collected from 2,000 digital accountants in Nigeria using a mixed-method approach. The findings reveal that digital accounting tools, including AI and blockchain technologies, play a positive role in improving the financial reporting quality of MSBs by enhancing accuracy, transparency, and timeliness in financial transactions. This study highlights the importance of digital tools in fostering transparent and quality financial reports for MSBs. The research concludes adoption of blockchain technology and artificial intelligence enhances the quality of financial reporting in medium-sized businesses. Medium-sized business managers should consider implementing pilot programs to showcase the effectiveness of artificial intelligence and blockchain technology in real-world scenarios for accounting applications. They should also invest in comprehensive staff training and educational programs for better practice

Page 15 of 17 | Total Record : 162

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