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Journal of Accounting Research, Organization and Economics (JAROE)

JAROE
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Published by Universitas Syiah Kuala

ISSN : - EISSN : 26211041 DOI : https://jurnal.usk.ac.id/JAROE/article/view/21767

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE include, but not limited to the following fields: Financial Accounting Management accounting Accounting information system Public sector accounting Auditing International accounting Behavioral accounting Capital market Business management Marketing Organizational behavior Strategic management Public finance Economics International trade Islamic banking and finance

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 299 Documents

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Does Corporate Governance improve Financial Performance? Case of Manufacturing Companies Listed in Indonesia Stock Exchange Ryanda Saputra; Indayani Indayani
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Objective – This study aims to determine the effect of corporate governance on financial performance with the ownership structure as a moderating variable. Design/methodology – The sample was selected using a purposive sampling method involving manufacturing companies listed on Indonesia stock exchange for the period of 2014-2017. Financial performance is measured by ROE, corporate governance is proxied by a CGPI score between 1 - 100 which has been rated from the results of evaluating the implementation of GCG in companies by IICG, managerial ownership is calculated by comparing the number of managerial shares with the number of outstanding shares, institutional ownership is calculated by comparison of the number of institutional shares with number of shares outstanding, public ownership is calculated by comparing the number of public shares with the number of shares outstanding. The data analysis technique used is the descriptive statistical test, classic assumption test, and multiple linear regression analysis. Results – The results show that corporate governance has a significant effect on financial performance, the relationship between managerial, institutional and public ownership structures with corporate governance has a positive and significant effect on financial performance. Managerial and public ownership are not able to strengthen the effect of corporate governance on financial performance, while other variables namely institutional ownership can strengthen the effect of corporate governance on financial performance. Research limitations/implications – The conclusions drawn are only based on the selected years of observation hence it may not reflect the actual phenomenon. Another limitation is due to the companies studied were only manufacturing companies even though there are still many other companies listed on the Indonesia Stock Exchange with a longer observation period.

Determination of Corporate Social Responsibility Disclosure Based on the Ownership Structures: Evidence from Companies Listed on SRI-KEHATI Index Rahmawaty Rahmawaty; Putra Maswan
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Objective – The ownership structure dispersed into state ownership, foreign ownership, institutional ownership, and corporate ownership. This study aims to examine the influence of ownership structure on Corporate Social Responsibility Disclosure which is measured by 40 Corporate Social Responsibility indicators developed by Dias in 2017. Design/methodology – This study utilizes the samples from companies listed on SRI-KEHATI Index for the year 2013-2017. Purposive sampling technique was applied resulting in 9 companies were chosen for a total 45 observation data. Multiple linear regression analysis is utilized for the hypotheses testing. Results – The result of this study revealed that all independent variables simultaneously influenced the dependent variable. Partially, foreign ownership and institutional ownership determined the Corporate Social Responsibility Disclosure, but there is no influence for state ownership and corporate ownership on Corporate Social Responsibility Disclosure.

Role Conflict, Self Efficacy, Employees’ Performance and Organizational Performance Hadi Kurnia Fahmi; Said Musnadi; Nadirsyah Nadirsyah
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to analyze the influence of role conflict and self-efficacy towards employees’ performance and its implications on organizational performance at Inspectorate of Nagan Raya District, Aceh, Indonesia. Design/methodology – The sample of this study is 120 auditors. The data was collected through questionnaire and analyzed using Structural Equation Model (SEM). Results – The study found that role conflict and self-efficacy have positive and significant influence on employees’ performance and inspectorate performance at Nagan Raya District. Meanwhile employees’ performance mediates the effect of role conflict and self-efficacy towards inspectorate performance at Nagan Raya District.

Do Organizational Commitment and Work Stress Moderated by Locus of Control Influence Auditor Performance? Evidence from Banking Institution Jhon Herisma; Yossi Diantimala; Mulia Saputra
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to determine the effect of organizational commitment and work stress on auditor performance with locus control as a moderating variable in a banking institution.Design/methodology – The population and sample in this study were all internal auditors spread across all branch offices at Bank Sejahtera, totaling 33 people. Sources of data using primary data derived from distributing questionnaires to research respondents.Results – The results showed that the variables of organizational commitment, job stress, and locus of control simultaneously affect the performance of internal auditors. Then, organizational commitment has a positive effect on the performance of internal auditors. Furthermore, work stress has a negative effect on auditor performance. Locus of control has a positive effect on the performance of internal auditors. Next, locus of control strengthens the relationship between organizational commitment and internal auditor performance. Likewise, locus of control also strengthens the relationship between job stress and the performance of internal auditors.Research limitations/implications – This study is only conducted at one state-owned bank in Banda Aceh. Implementation at different banks with different management styles may show different results.Novelty/Originality – This research provides an empirical analysis about locus of control’s role in strengthening the relationship between organizational commitment and internal auditor performance as well as the relationship between job stress and the internal auditor performance.

What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia Mahfud Mahfud; Mirna Indriani; Indayani Indayani
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Objective – This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression. Results – The results showed that the size of the board of commissioners affected the election of qualified public accountant. While institutional ownership, managerial and debt holdings have no effect on the selection of qualified public accounting firms.

The Effect of Capital Adequacy and Bank Size on Non-Performing Loans in Indonesian Public Banks Eka Yulianti; Aliamin Aliamin; Ridwan Ibrahim
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to analyze the effect of capital adequacy and bank size on nonperforming loans in public banks in Indonesia for the 2012-2016 period. Design/methodology – The secondary data used is obtained from the Financial Statements published by Bank Indonesia. This research is a hypothesis-testing study. Purposive sampling method was utilized and 81 samples constitute the final samples of this study. Multiple linear regression analysis with panel data estimation was run to test the hypotheses. Results – The results show that simultaneously capital adequacy ratio, bank size, and loan to deposit ratio have an effect on nonperforming loans. Partially, the result shows that capital adequacy ratio has a positive effect on non-performing loans, while bank size negatively affects nonperforming loans, and loan to deposit ratio negatively affects nonperforming loans. Research limitations/implications – This study is perhaps limited in the number of variables used to test the model. There may be other variables influencing NPL in public banks in Indonesia hence future studies may broaden the scope of this study.

The Effect of Self-Efficacy, Seriousness Level of Violation, Professional Commitment, and Self-Awareness on Whistleblowing Intention Yulia Fitri
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

This study aims to analyze the effect of Self-Efficacy, Seriousness Level of Violation, Professional Commitment, and Self-Awareness on the Intention of Whistleblowing at Bank Syariah Indonesia in Banda Aceh City. This study uses research subjects, namely employees at Bank Syariah Indonesia in Banda Aceh City, such as Regional Head Offices, Branch Offices, and Sub-Branch Offices. The hypothesis was tested on 80 respondents who were selected using the purposive sampling method. The data used are primary data with a questionnaire technique distributed directly to every BSI office in Banda Aceh City. The analytical method used is in the form of multiple linear regression served through SPSS 22. The hypothesis was carried out by partially and simultaneously testing with the following results: (1) Self-efficacy has no effect on Intention of Whistleblowing, (2) Seriousness Level of Violation has a positive effect on Intention of Whistleblowing, (3) Professional Commitment has a negative effect on the Intention of Whistleblowing, (4) Self Awareness has a negative effect on Intention of Whistleblowing, and (5) Self Efficacy, Seriousness Level of Violation, Professional Commitment, and Self Awareness simultaneously affect the Intention of Whistleblowing.

Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange Cut Widy Aulia Putri; Mirna Indriani
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Objective – This study aims to investigate the impact of firm characteristics, namely leverage, profitability, and firm size, on financial reporting quality as measured by discretionary accruals.Design/methodology – This sample of this study is Property and Real Estate companies listed in the Indonesian Stock Exchange (IDX) for the period of 2015 to 2017. In total, there are 36 firms chosen as the samples for this study or 108 observations. The data was analyzed using the multiple regression method.Results – This study demonstrates that the leverage and profitability have significant impact on financial reporting quality, while firm size has no significant impact on financial reporting quality.

Cost of Quality Analysis on Tailors’ Industry in Aceh Dinaroe Dinaroe; Syarifah Umaira; Fazli Syam BZ
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Objective – This research aims to explore and find out the application of Cost of Quality in Managerial Accounting perspective on the Tailor’s businesses in Banda Aceh during the period of 2015 – 2017. In addition, the research purposes are to analyze the firms plan and control of the Cost of Quality and how the firms arrange the cost in order to improve the quality with minimum budget cost.Design/methodology – The study uses qualitative descriptive research approach and being conducted using data from the firms annual reports and additional in-depth interview with the owners. The technique of purposive sampling is used in this study with the data availability criteria. The population of the research are the Micro, Small and Medium Enterprises (MSMEs) in Banda Aceh, and the sample criteria among others are tailor industry factories in Banda Aceh that have already prepared financial report during the observed period. CV Kuta Alam Tailor and CV Aceh Moda Tailor have been selected as the samples and as the study case location. The researcher analyzed the data by analyzing and examining the costs incurred by the firms, at how much and what kind of it, related to the cost of quality and cost of goods sold before and after the cost of quality is being added. Results – The result shows that CV. Kuta Alam Tailor and CV. Aceh Moda Tailor in term of cost of quality is still above 2.5% of the sales, thus indicates that the cost extravagancy and there are big differences in the cost of the goods sold if the cost of quality is included into the cost of goods sold. In addition, it is also found that both firms do not make a quality cost report specifically.Research limitations/implications – The research is based on the qualitative approach and does not using empirical research tools, so then it can not be generalized for overall tailor industry in Aceh nor Indonesia, outside of the observed firms and location. Therefore, it is necessary for the future research to explore more this phenomenon by using quantitative approach in order to analyze the influence of quality cost and firm performance or budget efficiencies.Novelty/Originality – The research focuses on analyzing and examining the cost of Quality in manufactur industry, particularly in the Job-Process Industry, such as Tailor industry is still very novice and need to be nurtured. Thus, this study contributes to this area by examining the implementation and aplication of the cost of quality whether the cost information can produce managerial information through financial and managerial reporting that will improve the product quality toward cost effeciency.Keywords Cost of Quality, Prevention Cost, Appraisal Cost.

An Empirical Evidence of the Impact of Government Tax Revenue on Nigerian Public Debt Emmanuel John Kaka
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Objective The major objective of this paper is to examine the existence of a mutual consen-sus on the effect of tax revenue and non-tax revenue on public debt in Nigeria.Design/methodology – The study uses documentary research design. Data was collect-ed using secondary method of data collection from Debt Management office and Bureau of statistics and Central Bank of Nigeria statistical bulletin data bank. Ordinary Least Square Multi regression model was used in analyzing the dataResults – The research found out that there is a negative an insignificant relationship be-tween tax revenue, non-tax revenue and interest rate in relation to Nigerian public debt. Moreover, the paper found out that exchange rate and population rate had significant and positive relationship with Nigerian public debt.Limitation/Suggestion – The implication of the study is that, the contribution of tax revenue to the reduction of public debt is minimal as could be shown from the results. While, non-tax revenue contributed more than tax revenue in public debt reduction in Nigeria. In addition, increase in exchange rate, and population rate contributed more to increase in pub-lic debt, while, an increase in interest rate does not increase public debt but rather it discour-ages the government from collecting more debt and push the government to go for other rev-enue sources that where not assessed. The study recommended that; government should harness untapped taxes to increase tax revenue generation to pay interest on loan and princi-pal. Must of the information at the researcher disposal used for the study was for 15 years, from 2003 to 2018. Thus, studies need to be conducted involving more year like from 20 years upward to see whether it will change the result.Novelty/Originality – The originality of this research lies on the government inability to generate enough tax revenue and non-tax revenue to meet expenditure without collecting debt. This is because collection of debt always leads to frequent increase in debt burden in Nigeria. Fewer or no one has carried out a careful analysis of the relationship between tax and non-tax revenue against total debt in Nigeria.

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Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA

Abstract

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ratna Mulyany

Contact Email jaroe@usk.ac.id

Phone +628116853545

Journal Mail Official jaroe@usk.ac.id

Editorial Address Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location Kab. aceh besar, Aceh INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA