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[Factors Affecting Sharia Share Prices of Companies Listed on the Indonesian Sharia Share Index (ISSI) ]]>
<![CDATA[Raida Fuadi]]>;
<![CDATA[Said Aulia Muhajir]]>;
<![CDATA[Linda Linda]]>;
<![CDATA[Adnan Adnan]]>
<![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 ]]>
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DOI: 10.24815/jaroe.v5i1.17905
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Price Earnings Ratio, Dividend Yield, dan Debt to Equity Ratio terhadap Harga Saham Syariah baik secara simultan dan juga parsial. Pengujian dalam penelitian ini adalah pengujian hipotesis. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari laman resmi Bursa Efek Indonesia dan laman resmi masing-masing perusahaan. Penelitian ini menggunakan analisis regresi linear berganda. Adapun metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah populasi sebanyak 399 dan sampel sebanyak 171 pada perusahaan yang terdaftar dalam Index Saham Syariah Indonesia di Bursa Efek Indonesia periode 2014 s.d. 2018. Hasil dari penelitian ini menunjukkan bahwa Price Earnings Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Dividend Yield secara parsial berpengaruh terhadap Harga Saham Syariah. Debt to Equity Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Price Earning Ratio, Dividend Yield, dan Debt to Equity Ratio secara simultan berpengaruh terhada Harga Saham Syariah.]]>
<![CDATA[The Effectiveness of Corporate Governance in Constraining Fraud: Evidence from Listed Manufacturing Firms in Indonesia ]]>
<![CDATA[Yenny Wati]]>;
<![CDATA[Rita Anugerah]]>;
<![CDATA[Vince Ratnawati]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i3.15340
<![CDATA[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.]]>
<![CDATA[Corporate Social Responsibility and Earnings Management: The Moderating Role of Corporate Governance ]]>
<![CDATA[Erna Wati]]>;
<![CDATA[Abdul Qaadir Malik]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i3.22376
<![CDATA[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.]]>
<![CDATA[Do Tax Knowledge, Level of Trust, and Religiosity De-termine Compliance to Pay Property Tax? ]]>
<![CDATA[Sakirin Sakirin]]>;
<![CDATA[Darwanis Darwanis]]>;
<![CDATA[Syukriy Abdullah]]>
<![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 ]]>
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DOI: 10.24815/jaroe.v4i1.17073
<![CDATA[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.]]>
<![CDATA[An Explorative Survey in the Implementation of Good SMES Governance on Small Business Entity ]]>
<![CDATA[Fazli Syam BZ]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v1i1.10856
<![CDATA[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 ]]>
<![CDATA[Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Olga Fadilla]]>;
<![CDATA[Al Azhar]]>
<![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 ]]>
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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[Bank-Specific Factors as Determinants of Dividend Yield: Case of the Indonesia Stock Exchange ]]>
<![CDATA[Muhamad Umar Mai]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i3.17928
<![CDATA[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.]]>
<![CDATA[Analysis of Short Term Financial Performance: A Case Study of an Energy Service Provider ]]>
<![CDATA[Jan Horas Veryady Purba]]>;
<![CDATA[Muhammad Rayno Septian]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i2.14632
<![CDATA[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. ]]>
<![CDATA[Intellectual Capital and Capital Structure Effect on Firms’ Financial Performances ]]>
<![CDATA[Ani Wilujeng Suryani]]>;
<![CDATA[Alfin Nadhiroh]]>
<![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 ]]>
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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[What Influences Capital Adequacy Ratio in Islamic Commercial Banks? Evidence from Indonesia ]]>
<![CDATA[Mursal Mursal]]>;
<![CDATA[Darwanis Darwanis]]>;
<![CDATA[Ridwan Ibrahim]]>
<![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 ]]>
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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.]]>
