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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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Examining the Factors Affecting Firm Values : The Case of Listed Manufacturing Companies In Indonesia Diana, Erika
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.v3i1.15532

Abstract

Objective This study aims to examine the effect of cash holding, earnings management, profitability, company size, and financial leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Design/methodology This study used hypothesis testing. Samples were selected using purposive sampling as many as 82 companies. Data obtained from annual reports and analyzed using panel data regression analysis method. Results The results showed that cash holding, earnings management, and profitability as inde-pendent variables, company size and financial leverage as control variables jointly affect the value of the company. Partially, earnings management has no effect on firm value, while cash holding, profitability, company size, and financial leverage have an effect on firm value.
Company Size and Growth on Profitability: A Comparative Study in 5 ASEAN Countries Santoso, David; Hersugondo, Hersugondo
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.v6i2.33007

Abstract

Objective This study investigates the correlation between a firm's size and its growth with respect to profitability. It subsequently incorporates various firm-specific variables, including leverage and asset tangibility, as well as macroeconomic indicators.Design/Methodology Employing a quantitative research approach, this study utilizes annual data spanning the years 2017 to 2021. The research focuses on listed companies within the ASEAN region, namely Indonesia, the Philippines, Malaysia, Vietnam, and Singapore. The primary data sources comprise the Bloomberg and COMPUSTAT Global databases. Using the fixed effect model, the study includes a total of 145 listed companies, resulting in 725 firm-year observations.Results This study found that there is evidence of an insignificant negative relationship between size and profitability, while the relationship between growth and profitability is found to be positive and significant. This suggests that the phenomenon of economies of scale is still in place, but in the long run it might be replaced by the diseconomies of scale.Research limitations/implications The study contributes to a nuanced understanding of relationships between variables within each country. However, the study does not use all companies from each respective country.Novelty/Originality This study employs a unique methodology by drawing samples from five distinct ASEAN countries. It conducts an integrated analysis encompassing both a collective examination and individual assessments of these countries. By adopting such a comprehensive strategy, this research aims to provide a more holistic perspective on the intricate relationships under investigation.
Do Tax Knowledge, Level of Trust, and Religiosity De-termine Compliance to Pay Property Tax? Sakirin, Sakirin; Darwanis, Darwanis; Abdullah, Syukriy
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.v4i1.17073

Abstract

Objective This study aims to test the effect of tax knowledge, level of trust and religiosity on taxpayers' compliance in paying property tax (PBB) in Aceh Singkil Regency, Aceh, Indonesia. Design/methodology The population of this study are all property taxpayers in Aceh Singkil Regency for the year 2018 with a total of 34,000 taxpayers. Non-probability sampling technique was utilized to draw the research sample which results in 396 samples. Primary data was obtained through questionnaires distributed to the respondents and analyzed using multiple linear regression models. Results The results showed that tax knowledge, level of trust and religiosity affect the compliance of the taxpayers of property tax in Aceh Singkil Regency, Indonesia. Partially,tax knowledge affects the compliance of property tax paying of taxpayers while the level of trust affects the compliance to pay property tax of taxpayers in Aceh Singkil Regency.Nevertheless religiosity does not affect the compliance of paying property tax of taxpayers in Aceh Singkil Regency.The findings of this study interestingly provides an evidence of the lack of role of religion in influencing the tax payers compliance towards property tax.
The Effectiveness of Corporate Governance in Constraining Fraud: Evidence from Listed Manufacturing Firms in Indonesia Wati, Yenny; Anugerah, Rita; Ratnawati, Vince
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.v2i3.15340

Abstract

Objective The purpose of this study is to examine the direct effect of good corporate governance mechanisms on financial statement fraud with earnings management as a mediating variable.Design/methodology This study used secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sample was determined using the purposive sampling method and was chosen based on certain considerations or criteria. The data in this study was analyzed using partial least square and performed with WarpPLS 5.0 software.Results The results of this study prove that the mechanism of good corporate governance has a negative effect on financial statement fraud and earnings management. Earnings management can affect the effectiveness of good corporate governance mechanisms on financial statement fraud.Research limitations/implications - This research promotes the need for a company to inspect and maintain the importance of good corporate governance to avoid earnings management and fraud practices. From this research, investors can identify which companies apply good corporate governance in their company activities and systems.
Does Cultural Pluralism Matter? Views from Experts Involved in the Production of Accounting Textbooks Irsyadillah, Irsyadillah; Raihani, Raihani; Zulfadhli, Zulfadhli; Lasyoud, Alhashmi Aboubaker
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.v6i1.32700

Abstract

Objective The paper seeks to evaluate the perceptions and attitudes of individuals involved in the production of accounting textbooks about providing cultural pluralism in the textbooks.Methodology This paper used semi-structured interviews with key actors of accounting textbook production, including translators, independent reviewers, adaptors, authors and commissioning editors. With one exception, all interviewees are also academics at universities.Results The paper finds that accounting textbooks are cultural and political artifacts that reflect the the cultural, political, and ideological viewpoints of the powerful groups in the world. In other words, the textbook contents are the results of power domination. They have used accounting textbooks as powerful educational media to homogenise cultural and ethical values of accounting and accounting education to be solely based on Anglo-American capitalism. This has greatly affected the professionals involved in the textbook production. Therefore, it is not an urgent matter for them to incorporate diversity of perspectives into accounting textbooks used in Indonesia.Novelty/Originality Although accounting research has explored the issues of accounting textbooks, such as the readability, price, selection, and use, studies that consider the political and cultural role of accounting textbooks especially from the perspective of individual involved in the textbook production are still scant. In particular, there is no research in Indonesia that presents the views of people who produce accounting textbooks regarding the content of their textbooks.
Corporate Social Responsibility and Earnings Management: The Moderating Role of Corporate Governance Wati, Erna; Malik, Abdul Qaadir
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.v4i3.22376

Abstract

Objective This study investigates the relationship between corporate social responsibility (CSR) and earnings management (EM) with corporate governance (CG) as the moderating variable.Design/methodology This study uses data collected from public companies listed in Indonesia Stock Exchange which include the audited annual reports and published sustaina-bility report during the year 2016 2019. The regression model was used to estimate the co-efficient of EM and CSR.Results This study finds EM has an insignificant negative relationship with CSR and CG as a moderating effect. This indicates that the implementation of CSR in Indonesia does not affect EM with the involvement of CG as moderating variable. CG is playing an important role in monitoring the management so that managers do not override the company interest. Thus, CG has an effort to maintain the stability of interest between the stakeholders and managers.Limitation/Suggestion This study is limited in its sample size resulted from the una-vailability of some annual reports and sustainability reports. The findings of this study has implications for company managers, and shareholders. It assists the company management to develop and implement strategies that will strengthen the CG structure, especially in de-veloping countries, to protect shareholders and increase stock exchange confidence. It also contributes in enhancing the previous literature research on the relationship between CSR and EM moderated by CG by showing how CG can influence the relationship between CSR and EM.
Bank-Specific Factors as Determinants of Dividend Yield: Case of the Indonesia Stock Exchange Mai, Muhamad Umar
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.v3i3.17928

Abstract

Objective The purpose of this study is to observe the impact on dividend yields caused by bank-specific factors of profitability, liquidity, bank size, leverage, and bank growth.Design/methodology This study was conducted on the bank sub-sector of the Indonesia Stock Exchange for the period of 2009-2018, which resulted in 367 bank-year observations. The sample is determined using a purposive sampling method with a criteria of bank that paid dividends hence resulting in 134 bank-year observations. However, to achieve the fit model's goodness, the final sample used was 120 bank-year observations. This paper used OLS Multiple Linear Regression for analyzing data.Results The results show that return on assets and leverage negatively affects dividend yield, and bank size has a positive effect. Meanwhile, growth and liquidity do not affect dividend yield. These results are useful for investors in determining their investment decisions in the banks shares on the Indonesia Stock Exchange and for managers in considering bank-specific factors to meet investors' preferences for dividends.
Analysis of Short Term Financial Performance: A Case Study of an Energy Service Provider Purba, Jan Horas Veryady; Septian, Muhammad Rayno
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.v2i2.14632

Abstract

Objective This study aims to analyze the short-term financial performance of an energy service company, and compared to companies in the oil and gas mining sub-sector. The results of this study indicate the profit and loss, asset management, and profitability of the company in the last 5 years.Design/methodology The method used is descriptive method and quantitative method. The period of analysis of financial statement data is 2013-2017. This study uses (1) trend analysis to see a comprehensive picture of the company (2) financial ratio analysis to see company performance (3) comparative analysis comparing company financial statements with similar industries (4) SWOT analysis to determine strengths, weaknesses, opportunities, and threats and strategies needed by the company.Results The Cost of Goods per Sales ratio tends to decrease, so sales decline. The company's EBIT trends are relatively smaller than the industry average. This reflects that the sampled company has not maximized the company's EBIT. The company has tried to maximize gross profit and with good asset management will have an impact on increasing profitability in the future.
The Role of Corporate Governance in Corporate Human Development Disclosures Dosinta, Nina Febriana; Djafar, Fariastuti; Yantiana, Nella
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30933

Abstract

Objective The urgency of this research is to examine the effect of corporate governance on corporate human development disclosures.Methodology This study focuses on corporate reporting by twenty-six Regional Development Banks in Indonesia. It encompasses the examination of annual and stand-alone sustainability reports spanning from 2014 to 2021. Additionally, panel data analysis is employed in this research, specifically utilizing the Fixed Effect Model as the chosen analytical approach.Results This research result shows that independent commissioners and female directors, as part of corporate governance, have a significant and positive effect on corporate human development disclosures.Research Implications The implication of this research argues that independent commissioners and female directors, as part of corporate governance, have capabilities that can optimize corporate human development disclosures. By optimizing corporate human development through effective reporting practices, Regional Development Banks can better fulfill their role as agents of development. Principals and agencies must support each other in optimizing corporate human development.Novelty/Originality - The level of disclosure is measured based on the corporate human development index with an agency and human capability theory approach. Disclosure of the corporate human development index is voluntary and reflects corporate welfare through items from the human development index.
An Explorative Survey in the Implementation of Good SMES Governance on Small Business Entity Syam BZ, Fazli
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.10856

Abstract

Objective This study aims to explain and predict about the implementation of good governance on small business entities as a key performance indicator. Implementation of good governance is needed and becomes important for small business entities to be able to develop and still exist in business environments.Design/methodology This study was designed with field study research approach oriented explorative study with a combination of primary and secondary data. This research proposed two precision, namely: First, an understanding of small business entities on the principles of SMEs governance is positively associated with perceptions of small business entities about the importance of implementing good governance in business activities. Second, the perception on the implementation of good governance is positively associated with the performance of small business entities.Results The results showed that the understanding of small business entities are positively related to perceptions of the importance of implementing good governance, but not positively related to the performance of small business entities. This means that the constraints and obstacles faced by small business entities in the application and implementation of good governance is more due to the principles of SMEs governance do not have a positive and significant relationship with the performance of small business entities.Research limitations/implications For further research is needed to add more small business entities as respondents, particularly small business entity that has the legality (listed in the government and/or have a business license.) Necessary to reexamine the instrument that has been used to make some adjustments such as set back a list of questions compiled by Credit Lyonnais Securities Asia (CLSA) to make some adjustments in accordance with the needs of small business entities. Further research is recommended to use the same method or using other research methods in the test results, such as using Discriminate Analysis.Keywords Good SMEs Governance, Key Performance Indicators, CG Indicators, Small Business Entity

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