Journal of Accounting Research, Organization and Economics (JAROE)
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
Articles
299 Documents
<![CDATA[Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective ]]>
<![CDATA[Basri, Yesi Mutia]]>;
<![CDATA[Fadilla, Olga]]>;
<![CDATA[Azhar, Al]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v4i2.21037
<![CDATA[Objective This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia. The variables used in this study are the suitability of compensation which is a proxy for pressure, the effectiveness of the internal control system is a proxy for opportunity, organizational culture is a proxy for rationalization, competence is a proxy for ability and leadership style is a proxy for arrogance.Design/methodology The population in this study were all villages in Kampar Kiri District, Riau Province, Indonesia. Respondents in this study were village apparatuses in the Kampar Kiri district. A total 90 respondents participated in this study spread across 19 villages. Data was collected using a questionnaire sent to respondents. Meanwhile Structural Equation Modeling (SEM) analysis with SmartPLS analysis version 3.2.6 was utilized to analyze the data.Results The results of this study indicate that the suitability of compensation, the effectiveness of the internal control system, organizational culture, competence and leadership style affect the fraud on the village government.Research limitations/Implication This research was only carried out in the village of Kampar Kiri and only five variables were used as a proxy for the fraud pentagon. This research implies that policies need to be further strengthened to reduce the occurrence of fraud in the village government.Novelty/Originality - This research was conducted in a village government environment in the Kampar Kiri sub-district of Riau Province. The crowd of fraud in the village administration has disrupted public services and community welfare. Previous research has focused more on local government hence research at the village government is interesting and pertinent to study.]]>
<![CDATA[What Influences Capital Adequacy Ratio in Islamic Commercial Banks? Evidence from Indonesia ]]>
<![CDATA[Mursal, Mursal]]>;
<![CDATA[Darwanis, Darwanis]]>;
<![CDATA[Ibrahim, Ridwan]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v2i1.12868
<![CDATA[AbstractObjective This study aims to examine whether Return on Assets (ROA), Financing to Deposit Ratio (FDR), Size, Net Interest Margin (NIM), and Deposit (DEP) have any influence on Capital Adequacy Ratio (CAR) of Islamic Commercial Banks in Indonesia for the period of 2015-2017.Design/methodology The population in this study is all Islamic Commercial Banks operating in Indonesia for the period 2015-2017. The data was collected from financial statements of the Islamic Commercial Banks for the period of three years totalling of 36 observations. Multiple Linear Regression was used to analyse the data.Results The results showed that Return on Assets (ROA) has a negative effect on Capital Adequacy Ratio (CAR). Meanwhile financing to Deposit Ratio (FDR) has a negative effect on Capital Adequacy Ratio (CAR) and size has a negative effect on Capital Adequacy Ratio (CAR). Furthermore, net Interest Margin (NIM) has a positive effect on Capital Adequacy Ratio (CAR) and lastly Deposit (DEP) has a negative effect on Capital Adequacy Ratio (CAR).Research limitations/implications This study has limitations due to the short observation period of only 3 years from 2015 to 2017. Future studies are recommended to enhance this current study by embarking a longer period of study or by performing a comparative analysis between Islamic banks in different countries.]]>
<![CDATA[The Role of Digital Leadership Mediated by Digital Skill in Improving Organizational Performance ]]>
<![CDATA[Tulungen, Evans E.W.]]>;
<![CDATA[Tewal, Bernhard]]>;
<![CDATA[Pandowo, Merinda]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v5i2.26182
<![CDATA[Objective-The main objective is to examine the role of digital leadership mediated by digital skill in improving organizational performance in line with digital transformation efforts within the General Election Commission of North Sulawesi.Design/methodology-The sample used in this study amounted to 78 people who are elements of the commissioner and secretariat of the General Election Commission of North Sulawesi Province. Testing the relationship between variables and hypotheses was carried out using the Structural Equation Modeling (SEM) technique.Results-Based on the results of hypothesis testing, it can be concluded that Digital Leadership has a significant effect on Organization Performance and Digital Skills. Meanwhile, Digital Skill has a positive effect on Organizational Performance but does not have a significant effect. The indirect relationship between Digital Leadership and Organizational Performance through Digital Skills does not have a significant effect.Research limitations/implications-This study concludes that the role of digital leadership has a major influence on improving organizational performance in the era of digital transformation. The era of technology 4.0 requires leaders to develop their digital skills in utilizing technology to face the development of information technology in organizations.Novelty/Originality-The originality of this research lies in the object of research where previous studies have only analyzed the digital transformation process in the private sector but the public sector namely the government has not been carried out.]]>
<![CDATA[Intellectual Capital and Capital Structure Effect on Firms Financial Performances ]]>
<![CDATA[Suryani, Ani Wilujeng]]>;
<![CDATA[Nadhiroh, Alfin]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v3i2.17258
<![CDATA[Objective This study aims to determine the influence of intellectual capital and capital structure on financial performance in manufacturing companies in Indonesia. Design/methodology The data were collected from all 140 manufacturing companies from 2015 to 2019. While most studies of intellectual capital were conducted by using multiple regression analysis, we investigate the impact of intellectual capital and capital structure on the financial performance by using weighted least square regression.Results The results showed that intellectual capital has a significant positive effect on firms financial performances, but the capital structure has a negative effect. The results of this study are beneficial for managers to consider increasing intellectual capital to create a competitive advantage in the midst of fierce competition of the ASEAN Economic Community era. In addition, managers need to consider the optimum capital structure to fulfill funding needs, hence financial distress can be minimized.Limitation/Suggestion - This study is a quantitative study limited to the availability of the data. Also, a number of outliers were found in the data and treated prior to the analysis.]]>
<![CDATA[Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia ]]>
<![CDATA[Maulida, Maya]]>;
<![CDATA[Darwanis, Darwanis]]>;
<![CDATA[Diantimala, Yossi]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v4i2.17935
<![CDATA[Objective This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia. Design/methodology The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents. Results The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province.]]>
<![CDATA[Industrialization During the Implementation of ASEAN Economic Community (AEC) Blueprint 2015 ]]>
<![CDATA[Mutaqin, Muhammad Iqbal]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v3i1.15583
<![CDATA[Objective This paper examines whether the implemented ASEAN Economic Community AEC 2015 measures have a significant effect on ASEAN industrialization.Design/methodology The examination was performed by comparing the growth of manufacturing indicators before and after the period of the AEC Blueprint implementation. panel data was used to examine the trend of manufacturing development in ten ASEAN countries: Brunei Darussalam, Cambodia, Indonesia, Lao, Malaysia, Myanmar, Philippines, Singapore, Thailand, and Vietnam. The panel data analysis examined seventeen years data on ten ASEAN countries that reported manufacturing indicators (mnfemp, mnva, rmva), GDP per capita, and population. The AEC Blueprint is implemented in a specific timeline since the year 2008 by ASEAN countries.Results This study found that there are no significant differences in the growth of manufacturing employment and the growth of nominal manufacturing value-added before and after a period of AEC blueprint implementation. Also, the growth of the real manufacturing value-added in the period of AEC blueprint implementation is less than prior AEC era. The findings of this study support studies that criticize the AEC implementation.]]>
<![CDATA[Profitability and Leverage: Different Effects of Negative Profits? ]]>
<![CDATA[Bensaadi, Iswadi]]>;
<![CDATA[Adnan, Adnan]]>;
<![CDATA[Albra, Wahyuddin]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v6i2.31825
<![CDATA[Objective This study aims to examine the effect of profitability on leverage in firms with negative profits and the sensitivity of the COVID-19 pandemic in explaining the effect of profitability on leverage.Design/Methodology This study uses unbalanced panel data for 660 firm-year observations over 4 (four) years from 2018 to 2021 on non-financial service firms. Two-stage least square regression was utilized to examine the effect of profitability on leverage.Results Consistent with several previous studies, this study indicates that profitability negatively affects leverage and has similar results in firms with negative profits. Another finding is that the COVID-19 pandemic is not sensitive to explaining the effect of profitability on leverage. Both the pre-COVID-19 pandemic and during the COVID-19 pandemic, profitability has a similar effect on leverage.Research limitations/implications This study is conducted over a short period, only four years. The study provides a new perspective on the effect of profitability on leverage in companies with negative profits and the pecking order theory in explaining the relationship between profitability and leverage in the Indonesian context.Novelty/Originality This study examines the effect of profitability on leverage in firms with negative and positive profits using a two-stage least square (2SLS) in the Indonesian context.]]>
<![CDATA[The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange ]]>
<![CDATA[Jumaidi, Maisarah]]>;
<![CDATA[Diantimala, Yossi]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v1i2.11706
<![CDATA[AbstractObjective This study aims to examine the implementation and differentiation of PSAK 24 regarding employee benefits (Revision 2010) with PSAK 24 (Revision 2013) in the banking institutions listed on the Indonesia Stock Exchange (IDX).Design/methodology This study analyses secondary data in the form financial statements obtained from IDX. Purposive sampling method was employed with 31 samples. The hypothesis was tested using paired sample t-test.Results The results showed that banking institutions listed on the Indonesia Stock Exchange (IDX) applied PSAK 24 on employee benefits but there were some banks that in the same year that applied PSAK 24 with different revisions. The average of banks in the period 2013 to 2014 implements PSAK 24 (Revision 2010) which is the first revised PSAK adopting IFRS in it and in the period 2015 to 2016 implements PSAK 24 (Revision 2013) which is the second revised PSAK adopting IFRS in it. In addition, there are differences in implementation between PSAK 24 (Revision 2010) and PSAK 24 (Revision 2013) by the banks listed on the IDX.Research limitations/implications This study may be limited in its sampling approach and total number of samples used. The findings of this study imply that the application of required accounting standard in Indonesia is still varying particularly within banking institutions. The regulator and standard setter may take further steps in enforcing the relevant accounting standards to achieve more harmonious level of application.]]>
<![CDATA[Firm Attributes and Tax Avoidance of Nigerian Oil and Gas Firms: Moderating Role of Managerial Ownership ]]>
<![CDATA[Tanko, Udisifan Michael]]>;
<![CDATA[Waziri, Suleiman Lawan]]>;
<![CDATA[Yusuf, Aminu]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v5i1.22813
<![CDATA[The study examined the moderating effect of managerial ownership on the relationship between firm attributes and tax avoidance in Nigerian listed oil and gas firm for the period of 2011-2020. Secondary data were extracted from the financial reports and accounts of the companies. The study employed Generalized Least Square (GSL) estimator of the regression model. Study revealed that leverage has positive significant effect on tax avoidance. The study reported that board financial expertise has positive and significant impact on tax avoidance. The study documented that managerial ownership has significant positive impact on tax avoidance. Similarly, managerial ownership positively and significantly moderates the relationship between firm size and tax avoidance. The study recommends that, the board of directors in the oil and gas firms in Nigeria should ensure that shareholding of the insider managers is increase in such a way that the proportion of their shareholding should be minimal which should not be less than 20% of the total shareholding in the company as it was found being among the factors that increase tax avoidance. Doing this will encourage managers to put more effort to work toward improving firm performance. The study also recommends that as leverage improve tax avoidance, firms should obtain more debt than equity to advantage of interest on loan which is tax deductible. Since board financial expertise increase tax avoidance, firm should encourage for inclusion of financial expertise as member of board of director in order to take decision on tax issues which will benefit the company.]]>
<![CDATA[Board Features and Timely Disclosure of Audited Accounts of Listed Deposit Money Banks in Nigeria ]]>
<![CDATA[Mailafia, Luka]]>;
<![CDATA[Adamu, Jibril]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jaroe.v4i1.17865
<![CDATA[ObjectiveThis study examines the moderating effect of company age on the relationship between board features on timely disclosure of audited financial statements. Specifically it tests the effects of board size, proportionate audit committee size, board independence on timely disclosure of the banks under study; and assess the influence of age as a moderator of board size, proportionate audit committee size, and board independence respectively as they affect timely disclosure of the listed deposit money banks in Nigeria.Design/methodologyThe sample of 10 banks out of 15 listed deposit money banks in Nigeria were used. Secondary data was gathered from the sampled banks annual accounts and reports. Correlational research design was used to examine the relationship between the studied variables. Descriptive statistics, correlation, and hierarchical multiple regression analyses were eventually carried.Results This study finds that board size and proportionate audit committee size are negatively related to timely disclosure of listed deposit money banks in Nigeria with the later exerting significant effect on the dependent variable. Furthermore, company age moderates both corporate governance and timely disclosure. Therefore, this study recommends that companies should strategize ways to improve corporate governance practice in order to inspire confidence on investors by timely disclosure of the financial report.Contribution The study has been able to provide evidence on age as a moderator to some corporate governance determinants of timeliness disclosure peculiar to Nigerian Deposit Money Banks. It has also addressed the measurement issue regarding audit committee size, introduced a new term known as proportionate audit committee size as a variable.]]>
