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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 168 Documents
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The Impact of Mandatory IFRS Adoption on Earnings Management: Evidence from France BASMA BEN NEFISSA
Indonesian Management and Accounting Research Vol. 24 No. 2 (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/v24i2.22078

Abstract

This study investigates the effect of mandatory IFRS adoption on earnings management in France using panel data from the SBF 120 index (n = 979) over two periods: pre-IFRS (2002–2005) and post-IFRS (2006–2016). Employing the earnings smoothing model developed by Ball et al. (2008), this research evaluates changes in the quality of accounting information by analyzing the variability of net income relative to other firm-specific variables. The results indicate a significant reduction in earnings management following the adoption of IFRS, evidenced by increased variability in net income and decreased smoothing behavior. These findings suggest that mandatory IFRS adoption contributes to more transparent financial reporting and enhances the credibility of accounting information in the French context. The study provides valuable insights for stakeholders, particularly companies in jurisdictions that have not yet adopted IFRS.
Big Data Analytics and Investment Decision-Making: The Mediating Effect of Quality Characteristics of Accounting Information - Insights from Accounting Professionals Krishnasamy Tharsika; Senthuran, Varanitha; Ganeshamoorthy, Thaneshan
Indonesian Management and Accounting Research Vol. 24 No. 2 (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/v24i2.22654

Abstract

This study investigates the mediating role of accounting information quality in the relationship between big data analytics and investment decision-making. Using data from 100 accounting professionals in Sri Lanka, the study employs PLS-SEM to analyze the influence of big data attributes—volume, variety, and velocity—on accounting information quality and investment decisions. The results reveal that big data analytics significantly improves accounting information quality, which in turn strongly influences investment decisions. However, there is no direct impact of big data on investment outcomes, confirming a full mediation effect. These findings underscore the importance of enhancing data quality alongside technological adoption to drive strategic financial decisions. Implications for theory and practice are discussed, with suggestions for future research in cross-national and contextual settings.
Influence of Green Supply Chain Management Practices on Organization Performance: An Interpretive Structural Modeling Approach Gupta, Mamta; Sarita Chaudhary
Indonesian Management and Accounting Research Vol. 25 No. 1 (2026): 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/v25i1.20878

Abstract

This study examines the role of digital technologies in enhancing green supply chain performance and environmental sustainability across industrial sectors. As firms increasingly prioritize environmental responsibility, digitalization has emerged as a critical enabler of efficient and sustainable supply chain practices. This research focuses on five key digital technologies—Big Data, Cloud Computing, Blockchain, the Internet of Things, and Artificial Intelligence—and evaluates their impact on green supply chain initiatives.Using a quantitative approach, the study employs causal modeling and hypothesis testing to analyze the relationships between digital technology adoption and environmental performance outcomes. Data were collected from 114 respondents representing small-, medium-, and large-sized enterprises across diverse industries, including automotive, textiles, paper, chemical, and steel sectors. The findings indicate that the adoption of digital technologies significantly contributes to improved green supply chain performance by enhancing operational efficiency, optimizing resource utilization, reducing energy consumption, and mitigating emissions. The results highlight the strategic importance of integrating advanced digital solutions into supply chain processes to achieve broader economic, environmental, and social benefits. This study provides empirical evidence supporting the role of digital transformation in driving sustainable supply chain practices and offers practical insights for managers and policymakers seeking to promote environmentally responsible industrial development.
New Attributions to Sales Performance in a Highly Spiritual Market: Individuals’ Spirituality and Family Support Franklin, Drew; Herjanto, Halimin
Indonesian Management and Accounting Research Vol. 25 No. 1 (2026): 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/v25i1.22398

Abstract

Salespeople play a critical role in determining the success of sales organizations through their performance. However, existing research has predominantly focused on Western contexts, with limited attention to highly spiritual markets where religiosity significantly influences personal and professional life. This study aims to examine the factors affecting salespeople’s performance within such a context. Adopting a qualitative approach, this study utilizes thematic analysis of semi-structured interviews with 24 high-performing life insurance salespeople in Indonesia. The findings identify four key categories influencing sales performance: salesperson, organization, buyer, and competitor. Among these, the salesperson category emerges as the most dominant. Notably, spirituality and family support are identified as two important and previously underexplored factors within this category. These findings contribute to the literature by reinforcing the central role of individual-level factors in driving sales performance while extending the discussion to include spiritual and familial dimensions. The results suggest that sales organizations should not only focus on developing selling skills and providing organizational support but also consider the internal values and personal well-being of salespeople. Encouraging alignment between work, personal beliefs, and family support may enhance sustainable sales performance, particularly in highly spiritual markets.
Viral Marketing by Generation Z for Horror Movie Trailers: The Role of Affective and Cognitive Responses and Audience Behaviour Clorinda, Michelle; Handayani, Yuliasti Ika; Wulani, Fenika
Indonesian Management and Accounting Research Vol. 25 No. 1 (2026): 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/v25i1.22826

Abstract

This study examines the effect of affective and cognitive responses on viral marketing mediated by Generation Z audience behavior toward horror movie trailers. Movie trailers are one of the things that can attract the attention of the audience, such as feelings of curiosity to watch the horror movie trailer. Positive feelings can make someone intend to share horror movie trailers with others on social media, but horror movie trailers do not always succeed in creating viral marketing.   We used a purposive sampling technique and distributed questionnaires to 104 respondents who had watched horror movie trailers at least once in the last 6 months. Data analysis was conducted using partial least square (PLS) on the Smart-PLS 4.0 software. The results of this study indicate that cognitive response has a positive effect on viral marketing. However, affective response affects viral marketing only through audience behavior. In addition, our study finds that audience behavior mediates the effect of cognitive response on the viral marketing of horror movie trailers.
THE EFFECT OF E-SPORTS VIEWERS’ CUSTOMER EXPERIENCE ON PURCHASE INTENTION Buffon Ciro Delvecchio; Rayi Retno Dwi Asih
Indonesian Management and Accounting Research Vol. 25 No. 1 (2026): 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/v25i1.23835

Abstract

This study examines the influence of customer experience on purchase intention toward sponsor brands among e-sports viewers, with social identification as a mediating variable. Customer experience is conceptualized through four dimensions: cognitive, affective, sensory, and social experience. A quantitative survey was conducted with 211 Generation Z respondents who regularly watch e-sports via streaming platforms, and the data were analyzed using Structural Equation Modeling (SEM) with AMOS. The findings show that affective and social experiences significantly enhance social identification, whereas cognitive and sensory experiences do not. Social identification also has a significant positive effect on purchase intention. Indirect effects reveal that affective and social experiences influence purchase intention through social identification, while cognitive and sensory experiences do not exhibit significant mediation. These results underscore the importance of emotional and social engagement in strengthening consumer attachment and purchase intention toward sponsor brands in the e-sports context
Artificial Intelligence as a Catalyst for Enhancing Financial Reporting Quality of Listed Deposit Money Banks in Nigeria Ibrahim, Jimoh; Olowookere, Johnson Kolawole
Indonesian Management and Accounting Research Vol. 25 No. 1 (2026): 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/v25i1.24021

Abstract

Factors such as inadequate information, inaccurate accounting estimates, recurring crises, and corporate financial scandals often arise from weak managerial judgment. This study therefore examines the extent to which Artificial Intelligence (AI) influences the financial reporting quality (FRQ) of listed deposit money banks (DMBs) in Osun State, Nigeria. Specifically, it investigates how expert systems, machine learning, and neural networks affect the FRQ of these banks. The study employed a cross sectional survey design, distributing questionnaires to 151 out of 243 employees across 10 selected DMBs. Partial Least Squares Structural Equation Modeling (PLS SEM) was used to analyze the data. The results reveal that AI—proxied by expert systems, machine learning, and neural networks—has a significant and positive effect on the FRQ of the selected banks. The study concludes that AI applications substantially enhance the efficiency of financial reporting processes and improve the overall financial reporting quality of listed banks in Nigeria. The study is anchored on Grand Theory, which explains how decision making processes can be enhanced through the use of AI tools. The theory supports the notion that AI enables more informed decisions by analyzing large volumes of data. Practically, the findings suggest that banks can leverage AI solutions to improve the quality and timeliness of financial reporting, thereby enhancing operational efficiency and reducing errors
Corporate Internet Reporting as a Mediator Between Corporate Governance and Firm Value: Evidence from Sri Lanka Krishnasamy Tharsika; Puwanenthiren , Pratheepkanth; Nuradhi K. Jayasiri
Indonesian Management and Accounting Research Vol. 25 No. 1 (2026): 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/v25i1.24944

Abstract

This study investigates how corporate governance characteristics—specifically board attributes and audit committee attributes—affect firm value, with Corporate Internet Reporting (CIR) examined as a mediating mechanism among listed non-financial companies in Sri Lanka. Using a quantitative, deductive approach, the study analyzes cross sectional secondary data from 97 firms for the 2022/23 period, obtained from annual reports and corporate websites. Partial Least Squares Structural Equation Modeling (PLS SEM) is employed to assess the relationships among governance mechanisms, CIR disclosure, and firm value measured by Tobin’s Q. The results show that board characteristics exert a significant positive effect on both CIR practices and firm value, with CIR partially mediating the relationship between board characteristics and firm value. In contrast, audit committee attributes do not significantly influence CIR or firm value, and no mediating effect is observed. The study contributes to the literature by empirically validating CIR as a governance driven signaling mechanism in an emerging market context and provides practical insights for regulators and corporate leaders seeking to strengthen board effectiveness, enhance transparency, and improve investor confidence

Page 17 of 17 | Total Record : 168

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