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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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An Empirical Evidence of the Impact of Government Tax Revenue on Nigerian Public Debt Kaka, Emmanuel John
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.v4i3.20222

Abstract

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.
Impact of Monetary Policy on Bank Credit in Nigeria Ademokoya, Alade Ayodeji; Sanni, Mubaraq; Oke, Lukman Adebayo; Abogun, Segun
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.v3i3.17879

Abstract

Objective The aim of this study is to examine the impact of monetary policy on credit creation ability of banks in Nigeria. Specifically, it investigates the impact of monetary policy rate, money supply, liquidity ratio, and change in maximum lending rate on bank credit in Nigeria.Design/methodology A monthly time series data from 2007-2019 were sourced from the Central Banks of Nigeria statistical bulletin. The sourced data was subjected to multiple regression analysis using the fully modified ordinary least square regression to estimate the parameters of the model.Results Findings reveal that money supply significantly and positively influence bank credit in Nigeria; while liquidity ratio significantly but negatively influence bank credit in Nigeria. On the contrary, monetary policy rate and maximum lending rate were found not to significantly affect bank credit in the case of Nigeria.Policy Recommendation - Study therefore, recommend that monetary authorities especially, the Central Bank of Nigeria should pay more attention to lowering the liquidity ratio while increasing money supply in order to engender banks credit creation ability and further stimulate the Nigerian economy for growth.
The Influence of Regional Revenue, Balancing Funds, Special Autonomic Funds, and Economic Growth on Capital Expenditures Allocation Jumiati, Eva; Indriani, Mirna; Darwanis, Darwanis
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.v2i2.14317

Abstract

Objective This study aims to examine the effect of Regional Revenue, Balancing Funds, Special Autonomy Funds, and Economic Growth on the Allocation of Capital Expenditures in Regencies / Cities in Aceh for the period 2013-2017.Design/methodology This type of research is quantitative, the population of this study is all districts/cities in Aceh in 2013-2017, amounting to 23 local governments consisting of 18 district governments and 5 city governments. The unit of analysis of this research is the Realization Report of the Revenue and Expenditure Budget (LRA-APBK) in Aceh for the 2013-2017 Period which has been audited by the Financial Supervisory Agency (BPK) and Gross Regional Domestic Product (PDRB) data.Results The results of the study show that both jointly and separately, regional own-source revenues, balancing funds, special autonomy funds, and economic growth have an effect on the allocation of capital expenditures in districts/cities in Aceh for the period 2013-2017.Originality/Value Discussion related to the influence of special autonomy funds on capital expenditure is limited research, so it is deemed necessary to do as additional insight and reference of research results.
Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold Fonna, Rizki Putri Nurita; Diantimala, Yossi; Priantana, Riha Dedi
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.v5i3.30592

Abstract

Objective This study examines the effect of corporate factors on holding period of common stock. The main corporate factors tested are information asymmetry, firm value, earnings per share, and other corporate factors profitability, company size, leverage, and liquidityare selected as control variables.Design/methodology The samples consist of 876 observations of companies listed on the Indonesia Stock Exchange for 2017-2020. Samples were grouped using the threshold method based on their market capitalization to capture the different impacts based on certain conditions. To examine the hypotheses, we employed multivariate analysis with the threshold method.Results The results show that market capitalization contributes to determining the corporate factors' effect on the holding period of stock. Simultaneously, corporate factors affect significantly the holding period of stock. The increases in firm value, earnings per share, profitability, leverage, and corporate size extend the holding period. However, the emergence of information asymmetry precisely motivates investors to accelerate the holding period.Research limitations/implications This research did not consider the impact of the Covid 19 pandemic on data even it used data for 2020 (at the onset of pandemic). For future reseach, we suggest to consider the issue of the Covid 19 pandemic in examining the effect of corporate factors on holding period of stock.Novelty/Originality This study differentiates the samples based on their capitalization value as the novelty. Previous research did not classify the sample based on its capitalization value so large-value stocks are treated the same as small-value stocks. Actually, investors treat these three groups of stocks in different ways
Assessing Model of Financial Satisfaction Predictors: the Mediating Effect of Financial Risk Tolerance and Financial Behavior Yuliani, Yuliani; Taufik, Taufik; Mukhtaruddin, Mukhtaruddin; Dewi Murnila Saputri, Nyimas
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.20150

Abstract

Objective This study aims to prove empirically about the prediction of financial satisfaction models based on financial knowledge and socio-economic factors of finance by taking into account financial risk tolerance and financial behavior.Design/methodology The primary data source in the form of a questionnaire and non-probability purposive sampling technique were used with 107 responses collected during July-August 2020. The unit of analysis was an individual, namely the people in Palembang City in the age range of 20-55 years. Data analysis comprise of descriptive statistics index number method and inferential statistics SEM method by converting ordinal data into intervals.Results It was found that direct financial knowledge, socio-economic financial had not significant on financial risk tolerance. Financial knowledge, socio economic financial significantly and positively influence financial behavior. Furthermore, direct financial knowledge, socio-economic financial, financial risk tolerance, financial behavior had a significant positive effect on financial satisfaction. The indirect effect found that finance risk tolerance is not a mediation of the influence of financial knowledge and socio-economic financial on financial satisfaction. The indirect effect of financial behavior on the influence of financial knowledge and financial socio-economic were significant.Limitation/Suggestion This study implies that the role of financial behavior as a partial mediation on the relationship between financial knowledge and financial satisfaction. The role of perfect mediation itself is for socio-economic financial relationships and financial satisfaction.
Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange Sudradjat, Sudradjat; Mai, Muhamad Umar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.23920

Abstract

Purpose This study aims to examine the effect of corporate governance on audit report lag. Corporate governance is proxied by the variable board of directors size, independent board of commissioners, female board of directors, external auditor reputation (Big 4), and audit committee size. The sample of this research is manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during the period 2014 to 2020.Design/Methodology The results of data collection indicate that the sample that meets the criteria is 86 firm-years, or 602 observations. The data analysis method used panel data regression.Results The results showed that the board of directors size, Big 4, and audit committee size had a negative effect on the Audit Report Lag (ARL). Furthermore, the independent board of commissioners has a positive effect on ARL, while the female board of directors has no effect on the Audit Report Lag (ARL).Contribution This research contributes to the development of corporate governance theory in relation to audit report lag. The results of this study can add insight and direction to reduce audit report lag for regulators, management, and investors on the Indonesia Stock Exchange, especially for manufacturing companies.
Can Third Party Funds, Financing to Deposit Ratio, and Capital Adequacy Influence Murabaha Financing? Study of Islamic Banks in Indonesia Nanda, Riska
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.v3i1.15412

Abstract

Objective This study aims to examine the effect of the factors that effect murabaha financing in Islamic Commercial Banks in Indonesia for the 2014-2018 period. Design/methodology The population in this study is 13 Islamic Commercial Banks in Indonesia which were established during 2014-2018, resulting in 62 observations. Data were examined using multiple linear regression analysis panel data. Results The results showed that third-party funds, optimizing the distribution of funding and capital adequacy have a joint effect on murabaha financing, third-party funds has a negative effect on murabaha financing, optimizing the distribution of financing that has a positive effect on murabaha financing, capital adequacy has a positive effect on murabaha financing.
Do Auditor Firm Size and Financial Expertise of Audit Committee Affect Voluntary Disclosure of Nigerian Banks? Umaru, Hussein Omeiza; Bunmi, Olawale; Ozovehe, Umaru Usman; Shalli, Adamu Mohammed
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.v4i1.19297

Abstract

Objective This study explores the effect of auditor firm size and audit committee financial expertise on voluntary disclosure of Nigerian listed banks. Design/methodology The correlational research design is adopted. The secondary data source was obtained from the audited annual financial statement of the banks from 2008 to 2018. The study sample size is 13 listed banks drawn out of a population of 15 Nigerian listed banks as reflected in the Nigerian Stock Exchange (NSE) fact book as at 31st December, 2018. The study employed the robust ordinary least square (OLS) regression technique to analyze the panel data obtained for the study.Results The finding reveals that auditor firm size has a significant positive effect with voluntary disclosure of Nigeria banks. Similarly, financial expertise of audit committee has a significant positive effect on voluntary disclosure of the banks in Nigeria. The result suggest that the choice of big audit firms by clients, regulators and users of audited financial statement against their counterparts (non-big four) is warranted. The management should ensure that the audit committee members with accounting and finance expertise possess requisite knowledge of the industry.Originality Extant studies are foreign based. However, findings from such studies may not be applicable in Nigeria due to different requirements, given environmental disparities amongst others.
Corporate Size Relations, Audit Opinion, Reputation of Public Accounting Offices, Institutional Ownership of Timeliness for Delivery of Financial Statements the Manufacturing Company Listed in Indonesia Stock Exchange Darmiathi, Darmiathi; Anzib, Nuraini
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.v2i3.14850

Abstract

Objective This study aims to examine the relationship of company size, audit opinion, the reputation of public accounting firms, and institutional ownership on the timeliness of financial statement submission. The four independent variables will be tested with the dependent variable, namely the timeliness of financial statement submission.Design/methodology The sample of this research is 327 companies that have financial statements on the Indonesia Stock Exchange during the 2015-2017 observation year. The analytical method used in this study is correlational analysis.Results The results of this study indicate that the size of the company, the reputation of the public accounting firm, and institutional ownership are related to the timeliness of financial statement submission, while the audit opinion shows no relationship with the timeliness of financial statement submission. Keywords: Timeliness of Financial
Public Revenue and Public Expenditure: Evidence from Sri Lanka Anojan, Vickneswaran; Kokilan, Litharsini
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.v6i2.31492

Abstract

Objective The objective of this study is to analyze the impact of public revenue on the public expenditure of Sri Lanka between 1990 and 2020.Methodology This study utilizes quantitative and secondary data from central bank publications, making the data more reliable. Tax revenue, non-tax revenue, and total revenue are independent variables, while public expenditure is the dependent variable. Descriptive and regression analyses were performed using SPSS software.Results Tax revenue is a significant contributor to Sri Lanka's total revenue, while non-tax revenue makes up a smaller portion. Additionally, the study reveals that Sri Lanka's total revenue is enough to cover nearly two-thirds of its total expenditure, with three-quarters of the country's expenses being for recurrent activities. Furthermore, the statistical analyses reveal that tax revenue has a significant impact on both current and capital expenditure in Sri Lanka, while non-tax revenue does not.Research Limitations/Implications It is also observable that many non-tax revenue-generating activities in Sri Lanka have been generating significant losses for a prolonged period. As a result, policymakers must consider discontinuing such long-term loss-making non-tax revenue activities to promote the country's economy by increasing tax revenue and gross domestic production.Novelty/Originality This study empirically deals with public revenue and expenditure with the consideration of more than thirty years of period in the Sri Lankan context.

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