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Ratna Mulyany
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Journal of Accounting Research, Organization and Economics (JAROE)
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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Factors Affecting Performance in Companies with High Agency Costs Linda, Linda; Afrianandra, Cut; Fitria, Ana; Yulia, Aida
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i1.16430

Abstract

Objective This research focuses on manufacturing companies with high growth rates, as measured by the Tobins'Q proxy. The high growth of a company is closely related to higher agency costs, compared to companies with low growth rates. We investigate the influence of the board of commissioners, directors, audit committees, bid-ask spreads on the high agency costs of manufacturing companies listed on the Indonesia Stock Exchange. The indicator of agency costs in this study are the EXPR and AUR ratios. Design/methodology The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. Purposive random sampling resulted 111 samples of companies with high growth rates. This study uses multiple linear regression analysis. The first analysis with EXPR independent variable and the second analysis with AUR independent variable, both variables could be used as agency cost indicators. Results The result reveals that the board of commissioners and directors have a positive effect on the agency costs, which are measured by the EXPR and AUR ratios while the audit committee has a negative significant effect on the high agency costs as measured by the EXPR ratio. Moreover, bid-ask spread as a control variable has a significant positive effect on AUR. The presence of monitoring quality, pressure, reputation of the board of commissioners and audit committee will reduce the types of management policy which may increase agency conflict.
The Mediating Role of Corporate Social Responsibility Disclosure on Cash Holding: Evidence from Basic Industry and Chemical Companies in Indonesia Arfianti, Elsa; Arfan, Muhammad; Yusmita, Fifi
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32098

Abstract

Objective This study aims to examines the role of corporate social responsibility (CSR) disclosure in mediating the influence of financial leverage, profitability, and ownership of institutional on cash holding.Design/Methodology The population of this study consists of 203 observations in basic industry and chemical companies listed on the Indonesia Stock Exchange from 2015 to 2020. This study utilizes secondary data obtained from annual report, and the data is subsequently analyzed using path analysis.Results According to the findings of this study, financial leverage and profitability have a negative effect on CSR disclosure, whereas institutional ownership has a positive impact. Financial leverage reduces cash holding, but profitability, institutional ownership, and CSR disclosure increase cash holding. CSR disclosure mediates the financial leverage and institutional ownership effects on cash holding. It does not, however, as mediating effect of profitability on cash holding.Research limitations/implications Because the researchers only looked at basic industry and chemical companies on the IDX, the results cannot be applied to all companies on the IDX. The findings of this research have implications for the importance of efficiently managing cash holding by paying attention to the factors that influence them, which include financial leverage, profitability, institutional ownership, and CSR disclosure.Novelty/Originality CSR disclosure is used in this study to mediate the financial leverage, profitability, and ownership of institutional effects on cash holding. It is analyzed using path analysis, which has never been used in previous studies. In addition, this study used a relatively long period with a larger number of observations.
Factors Influencing Financial Distress and Its Impact on Company Values of the Sub-Sectors Firms in Indonesian Murtadha, Milla Alsura; Arfan, Muhammad; Saputra, Mulia
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11883

Abstract

AbstractObjective The purpose of this study is to determine the influence of corporate governance, profitability, and firm size on financial distress and its impact to the company value of the sub-sectors companies in infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange for the period of 2011-2015.Design/methodology The secondary data in the form of financial statements are collected from the sub-sector companies in infrastructure, utilities, and transportation thand from the Indonesian Capital Market Directory (ICMD). The data is taken from the companies listed in Indonesia Stock Exchange in period of 2011-2015. Samples are determined by using purposive sampling method and the samples are selected based on certain considerations or criteria. The analysis model used in this study is path analysis.Results The results show that in the first line; corporate governance, profitability and firm size, both partially and simultaneously have significant influence on financial distress of the sub-sector companies on infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange. In the second track, corporate governance, profitability, firm size and financial distress both partially and simultaneously have significant influence on the company value in the sub-sectors of infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange.Research limitations/implications The time of observation of the study is only 5 years and it does not properly reflect the actual phenomenon. The samples of the study are only limited to Sub-Sector companies in Infrastructure, Utilities, Transportation even though there are still many other companies that are listed in Indonesia Stock Exchange.
The Implementation of Government Fixed Assets Administration: A Case Study on the Government of Aceh Singkil Regency Hizriati, Hilfa; Arfan, Muhammad
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i1.23218

Abstract

The purpose of this study is to analyze the implementation of fixed asset administration in Aceh Singkil Government. A qualitative approach was used in this study and the sample was determined by using purposive sampling. Data source of this study is primary data. Triangulation technique was used to collect data using observation of asset administration documents, questionnaires, and in-depth interviews. The data were analyzed using qualitative analysis techniques of triangulation. In general, the results showed that the implementation of fixed asset administration in Aceh Singkil Government was still in poor criteria. This is supported by BPK's findings on the annual audit of the Aceh Singkil LKPD. Although Aceh Singkil Governmenthave obtained the WTP opinion, there are some notes on fixed assets administration that must be addressed by the Government of Aceh Singkil. Another finding is the lack of a good internal control system of fixed assets administration in the Government of Aceh Singkil. Furthermore, several factors that support and prevent the administration of fixed assets in Aceh Singkil Regency Government were found. The factors that support fixed assets administration include; an adequate understanding of the apparatus, a good ability of BMD management apparatus to operate computers, a good incentive system for BMD management apparatus, and enactment of regional regulations/qanun as the basic law to implement the government commitments of Aceh Singkil in fixing the administration of fixed assets, BPKs routine audits, and developments in communication technology. On the other hand, factors that hinder fixed assets administration include; incomplete fixed asset data, insufficient BMD management officers in OPDs who have many fixed assets and wide distributions, human resource development opportunities for BMD management officers are still very low, and a poor internal control system. The results of this study are expected to be useful for Aceh Singkil Regency Government to improve fixed assets administration.
Capital Structure and Firm Financial Performance: Moderating Effect of Board Financial Literacy in Nigerian Listed Non-Financial Companies Tanko, Udisifan Michael; SIYANBOLA, Akeem Adetunji; Bako, Paul Matudi; DOTUN, Olalere Victor
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i1.18322

Abstract

Objective The study examined the moderating effect of board financial literacy on the relationship between capital structure and firm financial performance of listed non-financial companies in Nigeria. Design/methodology Capital structure was measured by long term debts to total assets, short term debts to total assets equity to total debt ratio and board financial literacy was measured by ratio of board members that have professional and academic qualification in accounting, finance and economics. Meanwhile financial performance was measured by return on assets. Secondary data was extracted from the sampled firms annual report and accounts and analyzed using Panel Least Square.Results The study revealed a positive and significant relationship between long term debt and ROA. It also shows that board financial literacy moderate capital structure significantly and increase firm performance. The study recommended that the management of Nigerian listed non-financial firms should optimize the capital structure in order to increase the financial performance. They can do that through ensuring that their capital structure is optimal by using more of current debts and non-current debt than equity. The Board of Directors of Nigerian listed company should be concerned about the level of long term debt, short term debt and include members that are financially literate who will contribute in financing decision of firm in order make optimal capital structure for better financial performance. This is because the findings of this study revealed a positive significant moderating relationship between long term debt, short term debt and financial performance.
Accuracy of Audit Opinion: Factors that Influence it Reschiwati, Reschiwati; Maria Christina Leda Meo, Maria Christina Leda Meo
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.15184

Abstract

Objective The accuracy of providing audit opinions is very important for stakeholders in the context of business decision making. In order to provide the right opinion, the auditor must have sufficient expertise, independence and experience to support his work. This study aims to analyze the influence of the factors of expertise, independence and experience of auditors on the accuracy of giving audit opinions.Design/methodology Data collection techniques used in this study are primary data in the form of questionnaires distributed to auditors working in public accounting firms in the Central Jakarta area. The population in this study was 61 KAPs located in Central Jakarta registered in the IAPI 2019 directory. Sampling in this study used a purposive nonprobability sampling technique. There are 78 auditors working in 15 KAP in central Jakarta selected as respondents. This study uses Structure Equation Models (SEM) to achieve the objectives.Results - The results showed that all factors tested namely expertise, independence and experience of auditors affect the accuracy of giving audit opinions, both partially and simultaneously.
What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia Amellya, Shebrina; Jalaluddin, Jalaluddin; Batara, Gamal
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.29479

Abstract

Objective This research aims to examine the factors affecting budget absorption in a local government taking the context of Aceh Province, Indonesia, which consistently falls below 100 percent from 2018 to 2020. This indicates that the level of budget absorption has not yet reached the targeted achievement, highlighting the need to investigate factors affecting effective utilization of allocated funds within Aceh province.Design/Methodology We use a group analysis unit consisted of 23 districts/cities in Aceh Province and collect data from 2018 to 2020. This research uses a time horizon, in panel data form, which is a combination of time series and cross section data. We use census method where the entire study population is observed. We collect data from secondary data sources; Indonesia Central Agency on Statistics (BPS), local government financial reports (LKPD), and local government budget (APBD).Results The result shows that the remaining budget for of previous year, the size of the local government, and the timing of budgeting had an effect on budget absorption in district/city governments in Aceh Province. Thus, it is very important for local government to control these variables in order to increase the absorption level of the budget.Research limitations/implications The findings of this study have important implications for government, as they suggest that government should control the influencing variables, especially the remaining budget of the previous year and the budgeting timing, in order to increase the absorption level of the budget.Novelty/Originality This study uses census method where the entire study population is observed. Previous studies used samples to represent study population.
Work from Home during Pandemic of Covid-19: Effects on Work Life Balance and Job Satisfaction Suryani, Irma; Megawati, Megawati; Rahmani, Sari
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.21523

Abstract

Objective This study is intended to see the relationship among three variables namely work from home, work life balance, and job satisfaction particularly during COVID-19 pandemic.Design/methodology The research is a descriptive research method. Using online ques-tionnaire, a total of 150 higher education lecturers in Universitas Syiah Kuala, Aceh, Indonesia participated in the survey. The survey was conducted in December 2020. The data was ana-lyzed using SPSS.Results This research revealed that there is a significant relationship between work from home and job satisfaction during COVID-19 outbreak in higher education lecturers, with the intervening variable of Work-Life balance also shows a significant impact toward job satisfac-tion.Research limitations/implications This study has some limitation namely the small amount of data sample and focus only in one sector of sample participants (higher edu-cation lecturers), also this study only exercise three variables, meanwhile it is important to seek both personal and social factors such as person personality, behavior tendency, etc.Novelty/Originality This study covers the impact of COVID-19 pandemic towards job related issues in the university context with participants mainly the lectures.
Trend Analysis of the Link Between Tax Reveneue, Non-Tax Revenue and Public Expenditure in Nigeria Kaka, Emmanuel John
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i3.18108

Abstract

Objective The paper is aimed at examining the relationship between government tax revenue, non-tax revenue and government expenditure in Nigeria. Design/methodology Quantitative research design was employed. Secondary data were collected from Central Bank of Nigeria statistical bulletin, World Bank, World Data Atlas and Federal Inland Revenue Service. The study covers the period of 2010 to 2018. Meanwhile descriptive statistics was used to analyzed the data.Results The findings of the study discovered that, there is a relationship between government revenue and government expenditure, and the Nigerian government revenue and expenditure is in line with the spend-and-revenue hypothesis. That is government revenue only respond to previous changes in expenditure. Thus, government is expected to generate enough tax revenue to enable it meet government expenses as revenue from oil is decreasing. This signifies that whenever there is high government expenditure, it is required that government must raise higher revenue, and in Nigeria, government expenditure is always higher than the revenue resulting to budget deficit. In addition, tax revenue was found to have been increasing even though at a slower rate.Limitation/Suggestion - The study recommends that Nigerian government should cut down current expenditures on wages, acquisition of goods and services that are unnecessary and increase capital expenditure. Increase in capital expenditures on education, infrastructures and health care will boast the economic activity and which will in turn increases government tax revenue.
The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange Perdana, Aga Arye
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i2.14633

Abstract

Objective This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee.Design/methodology Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management.Results Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.

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