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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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The Moderating Role of Merger on the Switching Intention to Use Islamic Bank: The Case of Indonesia Matsahri, Matsahri; Widiastuti, Tika; Masrizal, Masrizal; Mawardi, Imron; Atiya, Nikmatul; Sadikin, Muhamat Ali
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.36470

Abstract

Objective Since February 2021, the government decided to merge 3 Islamic banks to increase Islamic bank markets. This policy raises pros and cons in society. This research analyses the mediating role of mergers on the switching intention to use Islamic banks.Design/Methodology This research is a quantitative study using the Structural Equation Model Partial Least Square (SEM-PLS). A total of 108 respondents' data were analyzed. The data was collected through an online survey utilizing social media which was shared directly with respondents in the city of Surabaya. The respondents' criteria were selected using purposive sampling techniques.Results The moderating effects showed that the merger was a poor moderator of the reality between attitude, subjective norms, and perceived behavioral control on the switching intention to use Islamic banks. However, the direct effects showed a significant relationship between mergers and switching intention. Besides, this study shows that attitude, subjective norm, and perceived behavioral control have a significant influence on switching intention. Subjective norm is the most dominant factor.Research limitation/implication This study uses limited variables and was carried out shortly after the merger of Islamic banks. However, this study provides a comprehensive analysis related to the relationship between mergers and switching intention. The implications of this research urge the government as a policymaker to do its best to increase public awareness of Islamic banks. Islamic bank managers must conduct massive socialization by utilizing various existing technologies and media to reach all levels of society to use Islamic banking services.Contribution This study emphasizes the significance influence of subjective norm and switching intention. Thus, the government and Islamic banks must intensify socialization of Islamic bank to encourage Islamic bank users.Novelty/Originality This study complements the literature by analysing the impact of Islamic bank mergers with switching intention to use Islamic banks as far as the authors' knowledge of merger research is still limited to analysing the performance of Islamic banks after the merger.
Technology Adoption Factors for Supreme Audit Institutions Ceki, Babalwa; Moloi, Tankiso
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.37550

Abstract

Objective Arguably, there is a shortage of research on how supreme audit institutions can use cutting-edge technologies to make them more effective and stay up with the evolving audit landscape as we are in the 4IR age. Professional auditing and accounting groups encourage using cutting-edge technologies in accounting and auditing duties. However, public sector auditing is trailing behind in the digital transition. Guidelines regarding the elements that superior audit institutions must consider when implementing cutting-edge technologies are still required. This paper fills the gap in the literature by providing technology adoption factors that have been verified for usefulness and practicability and then evaluated in order of significance by experts from eight different countries. Therefore, the findings and recommendations of the paper are applicable and relevant on a global scale.Design/Methodology Experts were consulted to validate and rate the importance and practicability of the variables and processes for technology adoption using two Delphi questionnaires.Results The technology adoption factors identified were assistance from top management, a plan for embracing technology, and fostering an environment focused on digital culture. Assessing the current systems for compliance with legislation, organization-wide preparation, and the ability to incorporate new technology, ongoing staff training, regulatory compliance, environmental policies, and audit standards are necessary. Evaluating the technology's compatibility and complexity, doing a cost-benefit analysis, and determining whether the auditee platforms are ready for advanced technology auditing were rated as important technology adoption factors by experts.
Company Income Tax, Custom and Excise Duties: A Prelude for Nigerian Economic Growth Using ARDL Approach Bakare, Taophic Olarewaju; Akindele, Jamiu Adeniyi; Babansulaiman, Abdulganiyu; Adegboyega, Ayodeji Hakeem
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.37339

Abstract

Objective The main objective of this paper is to examine the effects of company income tax, customs and excise duties, and economic growth in Nigeria.Design/Methodology The study used Auto Regressive Distributed Lag and the study covered the period between 1982 2022 with the aid of ex-post facto research design.Research limitations/implications The study is limited to tax revenue precisely custom and excise duties and company income tax using times series analysis. The implications of this study are that in order to significantly enhance revenue inflows from excise duties and CIT source, the report advises the government focus on expanding the tax base rather than raising the rate of corporate income tax.Findings The results found that company income tax has positive and significant effect on economic growth in Nigeria with the coefficient 1.1532 and p-value 0.000 while custom and excise duties revealed negative but significant effect with the coefficient -0.1315 and p-value 0.010 on economic growth in Nigeria.Novelty/Originality The originality of this research lies in the methodology of the study where previous studies analysed the data through econometric techniques such as FMOLS and Johansen co-integration techniques which do not provide for the accommodation of small samples, ARDL method used by this study yields statistically significant results in small samples. More also, ARDL technique yields unbiased and dependable estimates of the long-run model. That makes this study a unique and contribution to the body of knowledge.
Financial Reporting Quality and Accrual Accounting Disclosures: An Empirical Study on Regional Governments in Indonesia Asrofa, Sadifa; Darwanis, Darwanis; Nuraini A, Nuraini A
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.39453

Abstract

Objective This research aims to investigate the quality of financial reporting and the extent of accrual accounting disclosure in Indonesia. Additionally, it examines the influence of capital expenditure budget, size, and age on the quality of financial reporting, with accrual accounting disclosure acting as a mediator.Design/Methodology The study was conducted by performing a textual analysis of 380 regional government financial reports in Indonesia. Data analysis was executed using the SEM-PLS method, facilitated by SmartPLS version 3.Results Although no LGFS achieved a perfect score for reporting quality, there was a notable improvement in the quality of financial reporting and accrual-based accounting disclosures in the LGFS from 2017 to 2021. The capital expenditure budget, the age of the local government and accrual accounting disclosures significantly affect the quality of financial reporting. Furthermore, accrual accounting disclosures mediate the effect of local government size on the quality of financial reporting.Research limitations/implications This research does not yet fully capture the quality of financial reporting and accrual accounting disclosures in Indonesia, as the study is limited to regional governments established in 2007. However, these findings can serve as a reference for local administrations striving to enhance the quality of their financial reporting and accrual accounting practices.Novelty/Originality This study complements existing research on the progression of accrual accounting in Indonesia through textual analysis and further examines how accrual accounting disclosures affect the quality of financial reporting, while mediating key factors within local Indonesian governments.
CEO and Firm Performance: Indonesian Evidence Indrawati, Novita; Zarefar, Arumega
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.39367

Abstract

Objective This study aims to empirically examine the effect of CEO tenure and CEO work experience on firm performance.Design/Methodology Ordinary least square (OLS) is used as an analytical technique to test the research hypothesis. This research sample consists of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 451 total observations. We conduct robustness tests using alternative measurements for the dependent variable to prove that the results of this study are robust.Results The study's key findings are as follows: CEO tenure is found to have a detrimental effect on firm performance. In contrast, CEO work experience is shown to impact firm performance positively.Novelty/Originality To the author's knowledge, research that distinguishes between tenure and CEO work experience and its effect on firm performance is still scarce, especially in the Indonesian context. This study opens a new perspective on the experience of a CEO who is seen not only by working time but also by the number of companies he has led.
What Determines Travel Intention during COVID-19 to Aceh, Indonesia? Madjid, Iskandarsyah; Dinaroe, Dinaroe; Halim, Hendra
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.32220

Abstract

Objective This study intends to quantify the impact of tourist risk perception, tourist hygiene, and safety perception on the travel intention of tourists who visited Banda Aceh, Aceh Besar, Aceh Tengah, and Sabang, Indonesia, during the COVID-19 pandemic.Design/Methodology The purposive sampling method was used to collect primary data from respondents planning to travel to the specified destinations. 157 out of 175 distributed questionnaires were gathered. Moderated Regression Analysis (MRA) was employed to test the hypotheses.Results Tourist hygiene and safety perception significantly influence travel intention. Tourist risk perception significantly influences travel intention. Tourist risk perception does not moderate the influence of tourist hygiene and safety perception on travel intention.Research limitations/implications The study's findings suggest that governments of tourist destinations should ensure the availability of adequate facilities and infrastructure to promote travel intentions, particularly focusing on hygiene and security aspects. Limitations may include using purposive sampling, which might limit the generalizability of the results to a broader population.Novelty/Originality This study provides valuable insights into the relationship between tourist risk perception, hygiene, and safety perceptions on travel intentions during the COVID-19 pandemic, specifically in the context of Aceh's tourist destinations. The findings highlight the non-moderating role of tourist risk perception in the relationship between hygiene and safety perception and travel intention. This contributes to the existing literature on tourism and risk management during pandemics.
The Evolution of the Black-Scholes Model: A Bibliometric Analysis Medidjati, Adam; Utama, Wahyudayanto; Heryana, Toni; Hartono, Pierdijono
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.37925

Abstract

Objective To investigate the development of the Black-Scholes Model in financial research, identify its key contributors, and map its thematic evolution through a bibliometric analysis.Methodology This study employs bibliometric analysis, a research method that uses bibliographic data to analyze trends, patterns, and the impact of scholarly works in the financial research area. The data was extracted from the Scopus database, processed, and visualized using Microsoft Excel, R-Packages software, and the Biblioshiny Web Interface. The data extraction process was conducted on December 25, 2023, identifying 941 relevant documents, with 719 documents determined to be eligible for the analysis.Results The analysis reveals significant evolution in academic interest in the Black-Scholes Model since its introduction in 1978, with key contributors from the United States and the United Kingdom. Early research (19782000) focused on the theoretical basis of the model, while the period 20012010 marked its increasing relevance in economics. The 20112020 period saw the integration of the model in a wide range of economic applications. The 20212023 period highlights a new research focus on applications in fractional differential equations. The model has become an essential element in modern finance, driving innovation in finance education, policy, and cross-disciplinary applications.Research limitations/implications The study is limited by its reliance on data from the Scopus database, which may not encompass all relevant research. Future research could expand the analysis to include other databases and consider qualitative aspects of the Black-Scholes Model's applications.Novelty/Originality This research underscores the importance of the Black-Scholes Model in the evolution of modern finance and its diverse applications. It makes a significant contribution to the study of economics and finance by providing a comprehensive bibliometric analysis of the model's development, key contributors, and thematic evolution.
Institutional Ownership and Financial Distress: The Moderating Effect of Executives with Foreign Experience Kushermanto, Andi; Nurfadilah, Nurfadilah; Alisa, Inayah Risqi; Mahirun, Mahirun
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.36833

Abstract

Objective This research aims to analyze the influence of institutional ownership on financial distress and the role of executives with foreign experience as a moderating variable.Design/Methodology The object of this research is the consumer cyclical sector companies listed on the Indonesian Stock Exchange during the 20172021 period. The data sample was gained through purposive sampling and obtained from 47 companies that met the criteria. Partial Least Squares Structural Equation Modeling (PLS-SEM) using WarpPLS 8 is the analytical technique used in this research.Results This study provides evidence that institutional ownership can prevent or reduce financial distress as it functions to monitor company performance. The variable of executives with foreign experience strengthens the influence of institutional ownership on financial distress, which shows the role of executives with foreign experience in reducing the possibility of financial distress.Research limitations/implications This study was conducted in the consumer cyclical sector for five years of observation, which can limit the generalizability of its findings. The implications of this study are practical suggestions for the company's management to avoid financial distress and achieve long-term goals through the role of CEO in relation to its overseas background.Novelty/Originality In Indonesia, prior research has explored the impact of good corporate governance and the CEO's role in maintaining financial distress conditions. Nevertheless, none has investigated the overseas background aspect, namely the CEO with foreign experience, as one of the moderating factors that influence the GCG aspect of reducing financial distress, which is the originality of this study.
Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University Suhartini, Dwi; Putri, Sofie Yunida; Azmiyanti, Rizdina
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.38085

Abstract

Objective This study examines the impact of professional commitment and Machiavellian traits on whistleblowing intentions among accounting students in A-accredited universities in Surabaya, Indonesia.Design/methodology Using non-probability quota sampling, 150 questionnaires were collected through Google Forms. Data analysis employed multiple linear regression and independent sample t-tests.Results Results show that professional commitment and Machiavellian traits significantly influence students whistleblowing intentions. No significant differences between public and private university students regarding these factors were found. The study reveals high levels of professional commitment and Machiavellian traits among accounting students, emphasizing the need for business ethics education to promote integrity in the accounting profession. Universities should implement strategies to control Machiavellian traits through incentives and punishments for addressing campus fraud. The research highlights the importance of ethics education in strengthening resolve against corruption and ethical violations in accounting.Research limitations/implications Limitations include potential variations in reporting intentions upon entering the workforce due to factors like reporting costs and employment opportunities.NoveltyThe studys conclusions relate only to new graduates, and non-probability sampling means results cannot be generalized to all situations or applied to individuals with substantial work experience.
Green Intellectual Capital and Sustainability Performance: Does Environmental Leadership Matter? Firmansyah, Amrie; Qadri, Resi Ariyasa; Permatasari, Paulina; Andriani, Arifah Fibri; Maratno, Sylvia Fettri Elvira
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.35590

Abstract

Objective This study investigates the impact of green human capital, green structural capital, and green relational capital, all components of green intellectual capital, on sustainability performance. Furthermore, this study considers environmental leadership a moderating component in this test.Design/Methodology This study employs primary data in the form of a questionnaire survey to research respondents, namely the top-level managers of a company. The final questionnaire used in the research was derived from 141 respondents. The data analysis test in this study uses a structural equation model.Results This study concludes that green human capital and green structural capital positively affect sustainability performance, while green relational capital does not affect sustainability performance. Environmental leadership does not strengthen the positive influence of green human capital on sustainability performance and the positive impact of green relational capital on sustainability performance. However, the interaction of environmental leadership and green relational capital has a negative effect on sustainability performance. Furthermore, environmental leadership strengthens the positive effect of green structural capital on sustainability performance.Research limitations/implications One disadvantage of this study is that most respondents came from the banking industry. As a result, the results remain narrowly focused on that industry and do not adequately reflect the organization's state. To provide more precise research results, future studies can assess sustainability performance utilizing respondents from various industries.Novelty/Originality This work in sustainable accounting has developed a rarely explored literature on utilizing green intellectual capital. Furthermore, by gathering data from a growing economy, our analysis adds to the body of information on references on long-term company performance. Furthermore, by evaluating the features of Indonesian firms, our research can be used to help design government policies governing the implementation of sustainability in the business sector.

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