International Journal of Organizational Behavior and Policy
International Journal of Organizational Behavior and Policy (IJOBP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Universitas Kristen Petra, Indonesia. IJOBP emphasizes the linkages between organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies and performance. Its aim is to publish scholarly of business, accounting, economic, management and social research that are covering global, the Asian region, national, regional specifically those providing practical implications to promote better business decision–making and public policy formulation. From the beginning, IJOBP plans to enhance knowledge on organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies, performance and development practices in Asian countries. For each issue of the IJOBP, we hope to achieve a balanced coverage on the different aspects of organizational behavior and performance in Indonesia and other Asian countries, and that it includes articles contributed by Asian and non–Asian authors. The target audience is constituted by academics and researchers belonging to any university and by professionals and executives from the business world. The following are some of the suggested topics of business, accounting, economic, management and social (but not limited to) to contribute: decision making, goal setting, justice, leadership, learning, motivation, performance, personality, intellectual capital, organizational capital, corporate governance, corporate sustainability, sustainability audit, sustainable tax, tax morale and ethics, behavioural economics, sustainable education, sustainable finance, accountability and reporting. However, the subject coverage will not be restricted to these issues and the introduction of new dimensions will be encouraged.
Articles
39 Documents
<![CDATA[The Role of Real Earnings Management (REM) in The Relationship between Financial Distress and Tax Planning ]]>
<![CDATA[Souisa, Angeline Grece]]>;
<![CDATA[Tjondro, Elisa]]>;
<![CDATA[Kusumawardhani, Adhityawati]]>;
<![CDATA[Sadjiarto, Arja]]>;
<![CDATA[Eoh, Tonny Stephanus]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.2.109-122
<![CDATA[The aim of this study is to test the impact of real earnings management (REM) on the relationship between financial distress and tax planning. To survive and maximise financial potential in the face of financial distress, management tends to use accounting tactics to increase revenue in order to reach the company's target. The study sample comprises manufacturing sector firms listed in the IDX between 2018 and 2022. The total company sample consisted of 124 companies with 542 observations. The study employed robust random effect panel regression techniques. This research reveals that there is a negative link between financial distress and tax planning. This study fails to prove that REM strengthens the relationship between financial distress and tax planning. Furthermore, the study discovered that two groups of firms with high and low REM abnormal cash flows exhibited distinct financial distress behaviours towards tax planning. The practical implications are that increased regulatory attention and decreased financial resources create a lower motivation to evade taxes, as exhibited by the negative correlation between financial distress and tax planning.]]>
<![CDATA[Analysis of Internal and External Factors Affecting Tax Aggressiveness in The Healthcare Sector Companies ]]>
<![CDATA[Toly, Agus Arianto]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.2.151-162
<![CDATA[This study aims to examine the influence of internal factors (management compensation and company liquidity) and external factors (tax consultant variable) on tax aggressiveness. Using multiple regression analysis, the hypothesis testing results based on 116 panel data observations from the healthcare sector companies listed in the IDX between 2019-2022 indicate that all variables have an impact on the tax aggressiveness of the company, with less consistent directions of influence, especially for company liquidity and tax consultant. Those independent variables influence tax aggressiveness positively, indicating that the more liquid the company and more tax consultants it hires, the higher its aggressiveness. These results were robust to the alternative models of the tax aggressiveness, which each of the independent variables were placed in the models. The practical implication of this study is that tax aggressiveness behavior will not only be triggered by internal factors, but it is possible to be affected by external ones.]]>
<![CDATA[Determinants of Tax Compliance: An Investigation at The Kupang Primary Tax Service Office (KPP Pratama Kupang) ]]>
<![CDATA[Toly, Agus Arianto]]>;
<![CDATA[Djami, Rhesa Ekaristi Agustiano]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.1.1-12
<![CDATA[Tax becomes the prime and major sources of state revenue. Taxes play an important role because it is related to state revenue. Increased income from the tax sector can be achieved by improving tax compliance from taxpayers. This study aims to explain the effect of tax administration modernization and socialization on tax compliance at the Kupang Primary Tax Office (KPP Pratama Kupang). The sample size of the study is 400 individual taxpayer samples. Data collection was done using a research questionnaire, as part of the quantitative research. The multiple linear regression analysis was used to analyse the data. The research findings indicate that the administration modernization and sanctions have negative effect on the tax compliance of registered taxpayers at the KPP Pratama Kupang.]]>
<![CDATA[Impact of Environmental, Social, and Governance Scores on Market Reaction: Evidence of Top 80 Companies Listed from Idx80 ]]>
<![CDATA[Darmasaputra, Alan]]>;
<![CDATA[Widyadhana, Mosses Aryadhewa]]>;
<![CDATA[Sany, Sany]]>;
<![CDATA[Tjondro, Elisa]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.1.13-26
<![CDATA[This paper will discuss the impact of the individual Environmental, Social, and Governance scores on market reaction. This study will specifically focus on the IDX80 index, which lists companies that are not only profitable but also have good ESG scores. The panel data for the study will be taken from 2019 to 2023, and the Dynamic Panel Model will be used to see how the scores over the year influenced the market price. The final sample consists of 31 companies with 155 firm-years for the observation. The findings show that the Environmental scores have a significant positive impact on market reactions, but are not significantly impacted by Social and Governance scores. The study suggests an early stage of ESG adoption in Indonesia and the positive trend growth will be beneficial for companies to promote ESG activities. The implication for managers is to incorporate ESG activities as they positively impact the market reaction, particularly activities related to Environmental issues. The limitation of this study is that the data for the individual scores for the Environmental, Social, and Governance are limited making the sample size small. A further limitation is that the data analyzed during and post-COVID-19 time might suggest a different result comparably.]]>
<![CDATA[The Influence of Financial Performance on CSR in English League Football Clubs ]]>
<![CDATA[Kusumawardhani, Adhityawati]]>;
<![CDATA[Hadinata, Christian]]>;
<![CDATA[Marchyta, Nony Kezia]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.1.27-40
<![CDATA[This research seeks to find out if there is a relationship between corporate social responsibility (CSR) and financial performance as measured by return on assets, debt equity ratio, and the current ratio. The primary focus of this work is on the 25 English Premier League clubs that were registered with the Charity Commission UK from 2018 to 2021. Corporate Social Responsibility (CSR) is the independent (explanatory) variable, while Return on Assets (ROA), Debt Equity Ratio (DER), and Current Ratio (CR) are the dependent variables. Regression multivariate modeling is the technique of choice. DER and ROA are found to positively influence CSR, while CR is found to have no impact. The report asserts that stronger clubs have higher financial social responsibility expenditures than weaker clubs. This research contributes new content on the subject of corporate social responsibility (CSR) in the field of sports with particular emphasis on football and provides important guidance to club managers on how to combine finance and CSR strategies.]]>
<![CDATA[Financial Management Accountability of Subak Local Institutions in A Balanced Values of Hinduism and Multi-Strategic Role ]]>
<![CDATA[Purnamawati, I Gusti Ayu]]>;
<![CDATA[Rahayu, Sri]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.1.41-52
<![CDATA[This research aims to reveal local Subak institutions' financial management accountability in a balanced and multi-strategic role. This research was conducted using qualitative methods to understand the phenomena experienced by research subjects. Data was collected from primary sources, namely data obtained directly from informants and secondary sources. This research was conducted at Subak Kali Kembar, Jembrana Regency, Bali. Interviews were conducted with Kelihan and Subak members. The results of this research show that the source of funds for Kali Kembar subak in carrying out operational activities is obtained from subak krama (contributions) and aid funds from the government; Subak's financial management process through internal and external funds, financial management accountability is carried out; The difference in financial management lies in the form of the accountability report; To establish accountability in the financial management provided, all Kramas uphold the concepts and values of Hinduism and foster mutual trust between Subak Kramas. Prajuru's understanding of bookkeeping still needs to be improved. Therefore, Subak administrators always try to present good accountability, even though they do not refer to accounting standards. The financial management of the Subak organization does not overlap between krama and Subak administrators and the use of finances in the form of Subak financial cash reports should be presented openly at meetings.]]>
<![CDATA[Smart City Maturity Analysis Based on COBIT 2019 and SNI ISO 37122:2019 ]]>
<![CDATA[Ahkam, Syuaib]]>;
<![CDATA[Ginardi, R. V. Hari]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.2.53-64
<![CDATA[In the current era of digital transformation, the development of Smart City is crucial for regions that want to improve public services, stimulate economic growth, and improve the quality of life of their citizens. West Sumbawa Regency, with its tourism and creative economy potential, has adopted the Smart City initiative. However, its effectiveness is hampered by suboptimal IT governance, limited digital infrastructure, and a lack of standardized integrated evaluation models. This study aims to analyze and assess the maturity of Smart City in West Sumbawa Regency by combining the COBIT 2019 framework for IT governance and SNI ISO 37122:2019 for smart city performance indicators. Using a mixed-methods approach—including a survey of 150 stakeholders for quantitative analysis and in-depth interviews with 50 key informants for qualitative analysis—as well as PLS-SEM analysis, capability maturity assessment, and GAP analysis, the results show that most IT governance processes are at maturity levels 2–3. This indicates a significant gap between existing IT governance practices and the achievement of Smart City indicators, particularly in aligning corporate objectives and risk management. The main contribution of this research is the development of an integrated evaluation model that provides a holistic evidence-based roadmap for local governments to formulate more effective Smart City policies to achieve sustainable smart city transformation.]]>
<![CDATA[Green Accounting and Corporate Social Responsibility: Enhancing SDG Commitment in Indonesia’s Energy Sector ]]>
<![CDATA[Widuri, Retnaningtyas]]>;
<![CDATA[Veronica, Angelina]]>;
<![CDATA[Angelica, Yohana]]>;
<![CDATA[Sany, Sany]]>;
<![CDATA[Darmasaputra, Alan]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.2.65-76
<![CDATA[This study investigates the implementation of Good Governance (GA) and Corporate Social Responsibility (CSR) and their relationship with the commitment of energy sector companies to achieving the Sustainable Development Goals (SDGs). In light of the growing urgency of sustainability challenges in Indonesia—particularly the deterioration of air quality—this research explores how GA and CSR practices influence corporate dedication to the SDGs. The study examines 17 energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, selected through purposive sampling. Data were analyzed using WarpPLS 7.0. The findings reveal that both the application of GA and the disclosure of CSR initiatives have a positive impact on a company's commitment to the SDGs. However, CSR does not moderate the relationship between GA and SDG implementation. This study contributes to the academic literature by offering insights into the interplay between GA, CSR, and sustainability, emphasizing the importance of aligning governance and social responsibility strategies to advance sustainable development objectives.]]>
<![CDATA[Beyond Attitudes: Spiritual Intelligence and Rationalization as Predictors of Academic Dishonesty ]]>
<![CDATA[Dogi, Dean Charlos Padji]]>;
<![CDATA[Mangoting, Yenni]]>;
<![CDATA[Hokil, Caroline]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.2.77-90
<![CDATA[This study investigates the influence of spiritual intelligence, attitude, and rationalization on students’ intention to engage in academic dishonesty by integrating the Theory of Planned Behavior (TPB) and Fraud Triangle Theory (FTT). Using Partial Least Squares Structural Equation Modeling (PLS-SEM) on survey data collected from undergraduate students, the study tests five hypotheses involving direct effects between the constructs. The findings indicate that spiritual intelligence significantly increases ethical attitudes and reduces rationalization. However, neither spiritual intelligence nor attitude has a significant direct effect on students’ intention to cheat. Instead, rationalization emerges as the strongest predictor of intention, highlighting its central role in enabling unethical behavior through cognitive justification. The results support theoretical calls to incorporate moral and spiritual variables into behavioral models while also emphasizing rationalization as a critical explanatory mechanism. Practical implications suggest that higher education institutions should integrate value-based education, directly challenge rationalizing beliefs, and strengthen institutional integrity culture. Limitations include the study’s cross-sectional nature and reliance on self-reported measures. Future research should explore mediating effects and extend the model using longitudinal or experimental approaches. This study contributes to academic ethics literature by offering an enriched understanding of psychological and spiritual factors behind student cheating behavior. These findings offer valuable insights for business pedagogy by highlighting how moral and cognitive factors in academic settings may shape future ethical behavior in organizational contexts.]]>
