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Economics, Business, Accounting & Society Review
Published by International Ecsis Association
ISSN : 28100018     EISSN : 28100115     DOI : https://doi.org/10.55980/ebasr.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
EBASR aims to relate to current research on economics, business, accounting & social science innovation as well as practices. The scope of the Economics, Business, Accounting & Society Review includes: Economics – Science; Business – Science; Business Ethic; Human Resource Management; Financial Management; Strategic Management; Accounting - Science; Auditing and Taxation; Behavior Accounting; Capital Market; Banking; Syari’ah Accounting; Public Sector Accounting; Green Accounting; Corporate Governance; Corporate Social Responsibility.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 108 Documents
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Do Governance Mechanisms Matter? Evidence from Food and Beverage Sector in Indonesia Hardi, Enny; Novriyandana, Rifqi; Miliya, Hisni; Junus, Amiruddin; Darmawati, Darmawati
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.197

Abstract

This study investigates the impact of corporate governance mechanisms on financial performance, with a focus on publicly listed food and beverage manufacturing companies in Indonesia during the period 2017–2023. Grounded in Agency Theory, this research examines the influence of four key governance mechanisms: Independent Board of Commissioners (IBC), Audit Committee (AC), Managerial Ownership (MO), and Institutional Ownership (IO) on firm profitability as measured by Return on Assets (ROA). The study used multiple linear regression analysis. The results reveal that IBC, AC, and MO have statistically significant positive effects on ROA, confirming their roles as effective internal governance mechanisms in mitigating agency conflicts and promoting accountability. However, IO does not exhibit a significant relationship with financial performance, indicating that ownership by institutional investors alone may be insufficient to enhance firm value, particularly in emerging market contexts with weak regulatory environments and passive investment behavior. These findings underscore the necessity of context-sensitive governance reforms and suggest that ownership structures must be complemented by active monitoring and stakeholder alignment. Furthermore, the study highlights the limitations of single-theory approaches and advocates for a pluralistic governance framework that integrates multiple perspectives, including stewardship and stakeholder theories. By providing industry-specific insights and empirical evidence from an underexplored emerging economy sector, this study contributes to the evolving discourse on corporate governance effectiveness and offers practical implications for regulators, investors, and corporate leaders.
Blessing or Burden? Rethinking Natural Resources and Economic Growth in Emerging Markets Sari, Meliana; Yulianita, Anna; Bashir, Abdul
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.200

Abstract

Rapid globalization, environmental shifts, and economic volatility have renewed interest in growth drivers of emerging economies. This study investigates the long-run and short-run impacts of natural resources, financial development, and trade openness on economic growth in emerging market economies. Using a quantitative approach and panel data spanning from 1997 to 2021, the research covers ten emerging countries: Brazil, Russia, India, China, South Africa, Argentina, Indonesia, Mexico, Poland, and Turkey. Data were sourced from the World Bank, and the Autoregressive Distributed Lag (ARDL) model was employed to examine both short- and long-term dynamics. The empirical results reveal that natural resource rents negatively and significantly affect economic growth in both time horizons, indicating the persistence of the resource curse in these economies. Conversely, financial development and trade openness exhibit positive and significant effects on economic growth over the long and short run. The presence of cointegration confirms a stable long-run relationship among the variables. This study contributes to the literature by providing robust cross-country panel evidence supporting the notion that institutional and policy frameworks are critical in transforming natural resource wealth into sustainable growth. The findings imply that emerging markets must strengthen financial systems and pursue trade liberalization while implementing more effective governance of natural resources to mitigate their negative externalities and unlock long-term growth potential.
Can Bigger Be Safer? Firm Size and Financial Ratios in Distress Prediction Rahmah, Tarissa Aqilla; Akbar, Fajar Syaiful
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.201

Abstract

The declining performance of Indonesia’s consumer cyclicals sector, highlights the sector’s increasing exposure to financial distress amid global economic slowdown and inflationary pressures. Previous studies have largely focused on manufacturing firms and leverage variables, leaving a research gap concerning liquidity, profitability, and firm size as predictors of financial distress in post-pandemic market conditions. This study aims to examine the effect of liquidity, profitability, and firm size on financial distress among consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. A quantitative approach was employed using purposive sampling, resulting in 117 firm-year observations. Financial distress was measured by the modified Altman Z″-Score, while multiple linear regression was used to test the hypotheses after confirming classical assumptions. The results reveal that liquidity and firm size have a significant negative effect on financial distress, whereas profitability exerts a positive influence, suggesting that higher profits may not always translate into financial stability if accompanied by inefficient capital or debt management. Collectively, these variables explain 64.5% of the variation in financial distress, confirming their combined predictive relevance. The study contributes to the refinement of signaling and agency theory by demonstrating that liquidity and firm size act as stabilizing signals of financial health, whereas profitability may misrepresent true resilience. Practically, the findings guide investors, managers, and regulators in developing risk-mitigation and monitoring strategies to strengthen financial sustainability in volatile sectors.
Enhancing Fraud Detection: Roles of Skepticism, Audit Technology, and Industry Specialization in Indonesia Rusli, Arrum Azzahra; Yusnaini, Yusnaini; Sukanto, Sukanto
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.203

Abstract

Fraud remains a persistent threat to financial reporting, particularly in developing countries like Indonesia where corruption is deeply entrenched. Despite advancements in auditing standards, limitations in fraud detection continue to undermine audit quality and public trust. This study aims to investigate the impact of professional skepticism, auditor ethics, and audit technology on fraud detection, with auditor industry specialization as a moderating variable. Using a quantitative approach, data were collected via questionnaires from 233 public accountants across 88 Indonesian public accounting firms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that professional skepticism and audit technology significantly enhance fraud detection, while auditor ethics does not show a direct significant effect. Industry specialization significantly moderates the relationship between professional skepticism and fraud detection, as well as between auditor ethics and fraud detection. However, it does not moderate the effect of audit technology on fraud detection. These results suggest that skepticism and technology are critical competencies in fraud detection, but their effectiveness is further amplified when coupled with contextual industry expertise. Conversely, ethical awareness alone is insufficient unless supported by domain-specific knowledge. The study underscores the importance of enhancing professional training and developing sector-specific audit practices to strengthen fraud detection capabilities in Indonesia.
Optimizing Straw Mushroom Production through Risk-Based Decision-Making: Insights from the House of Risk Approach Fadli, Muhamad Dziaul; Wulandari, Novi Diah; Pratiwi, Nurna
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.204

Abstract

Risk of production in straw mushroom cultivation has become a critical concern due to its vulnerability to environmental fluctuations, pathogen contamination, and unstable market conditions. These risks have led to declining yields and quality, particularly for smallholder enterprises in Indonesia. This study aims to analyze the risks in straw mushroom production at Oemah Jamur using the House of Risk (HOR) model while also examining the role of digital tools in mitigating priority risks. The research employed a mixed-methods approach by integrating interviews, field observations, and secondary data to identify potential risk events. The HOR model was applied in two stages: first, to map and quantify risk agents using Aggregate Risk Potential (ARP), and second, to prioritize mitigation actions based on their effectiveness-to-difficulty ratio. Data triangulation was used to strengthen the validity of findings, and Pareto analysis was employed to highlight the most influential risks. The process enabled systematic identification of 13 risk events and 16 risk agents, leading to the determination of 10 priority risks. The main results show that fluctuations in temperature, humidity, and lighting were the most critical risks, and the adoption of an automatic climate control system offered the most effective mitigation. Additionally, IoT-based monitoring, standardization of pasteurization, and improved ventilation significantly enhanced environmental stability. These findings imply that combining structured risk analysis with digital solutions can improve the efficiency, sustainability, and competitiveness of straw mushroom production.
Systematic Review of Investment Risks and Stock Returns: Evidence on ESG, Policy Uncertainty, and Institutional Behavior Nadila, Nadila; Panggeso, Anastasia Gloria; Syarifuddin, Syarifuddin; Darmawati, Darmawati
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.210

Abstract

Investment in capital markets is inherently exposed to various forms of risks, which directly impact stock returns. Understanding the relationship between risk and return is crucial for investors aiming to make informed decisions. This study aims to explore how investment risks—particularly those related to climate policy uncertainty, macroeconomic instability, and environmental conditions—affect stock returns, and to assess whether institutional investors can mitigate such impacts. To address these objectives, this research adopts a Systematic Literature Review (SLR) methodology, synthesizing findings from high-impact journals indexed in Scopus. The analysis reveals that economic policy uncertainty and environmental degradation significantly increase market volatility, especially in sectors sensitive to regulation such as energy, finance, and real estate. Additionally, institutional investors—due to their analytical capacity, access to information, and diversification strategies—are shown to reduce the adverse effects of investment risk on portfolio performance. Furthermore, ESG factors and investor behavior, including herding and sentiment dynamics, play an increasingly critical role in shaping risk-return profiles. The study highlights the importance of integrating risk indicators such as macroeconomic variables, ESG metrics, and policy uncertainty into predictive return models. These findings offer actionable insights for investors and policymakers seeking to optimize investment strategies under uncertainty. By clarifying the link between investment risk and stock returns, this research contributes to a deeper understanding of risk management in emerging and developed markets alike.
From Profit to Planet: A Systematic Review of Cost Accounting in Fast Fashion Rakhmawati, Henny
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.213

Abstract

The fast fashion industry, characterized by rapid production cycles and low-cost clothing, has raised significant concerns regarding environmental degradation and labor exploitation. This study aims to examine how cost accounting practices can be integrated with sustainability frameworks to address the hidden costs of fast fashion. Employing a systematic literature review (SLR) guided by the PRISMA protocol, over 100 peer-reviewed articles were analyzed from databases including Scopus, Web of Science, and ProQuest. The selected literature was assessed using the CASP checklist and synthesized through thematic narrative analysis focused on cost structure, sustainability accounting, and operational efficiency. The findings reveal that traditional cost accounting tools such as standard costing and activity-based costing (ABC) are widely applied in fast fashion firms but remain inadequate in capturing environmental and social costs. Integrated approaches, including Environmental Management Accounting (EMA), the Triple Bottom Line (TBL), and lifecycle costing, offer more comprehensive frameworks for aligning profitability with sustainability. These insights highlight the need for fashion companies to shift from short-term cost minimization to long-term value creation strategies. The study implies that revising cost structures is essential to support ethical and sustainable business models. Its main contribution lies in proposing a conceptual framework for sustainable cost accounting tailored to the fast fashion industry.
Green Banking and Financial Inclusion as Strategic Drivers of Financial Performance in The Indonesian Banking Sector Ulfa, Rafidah; Isnurhadi, Isnurhadi; Yuliani, Yuliani
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.226

Abstract

The growing global focus on sustainability has prompted the banking industry to integrate environmental and social considerations into its operational and financial strategies. In Indonesia, this transformation is closely tied to the implementation of green banking and the expansion of financial inclusion as dual drivers of sustainable development. This study aims to examine the influence of green banking practices and the degree of financial inclusion on the financial performance of banks in Indonesia. A quantitative research design was employed using secondary data derived from annual and sustainability reports of commercial banks between 2018 and 2023. Panel data regression analysis was conducted to test the relationship between variables, supported by diagnostic and model selection tests such as the Chow, Hausman, and Lagrange Multiplier tests. The results reveal that both green banking and financial inclusion have a positive and significant effect on bank profitability. Green banking enhances performance by promoting environmentally responsible financing, operational efficiency, and stakeholder trust, while financial inclusion—measured by branch network expansion—strengthens deposit mobilization and credit distribution, improving overall profitability. These findings confirm that sustainability and inclusivity are complementary strategies for achieving long-term financial success. The study contributes to the literature on sustainable finance by providing empirical evidence from a developing-country context and offering insights for policymakers and banking practitioners to harmonize profitability with environmental and social objectives.
Artificial Intelligence (AI) on Accountant Behavior and Ethical Decision Making: Systematic Review on Behavioral Accounting Research Nordiansyah, Muhammad; Arifuddin, Arifuddin; Mediaty, Mediaty
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.217

Abstract

The advancement of Artificial Intelligence (AI) has significantly transformed accounting practices by automating routine tasks, enhancing anomaly detection, and influencing professional decision-making processes. This transformation is not purely technical; it introduces critical ethical challenges, including algorithmic bias and shifts in professional identity among accountants. This study aims to evaluate the impact of AI on accountants’ behavior, ethical reasoning, and decision-making within the framework of Behavioral Accounting Research (BAR). A combined method of Systematic Literature Review (SLR) and bibliometric analysis was employed, reviewing 47 selected articles from the Scopus database between 2015 and 2025. The findings reveal that AI affects three major dimensions of accountant behavior: cognitive bias due to overreliance on AI recommendations, a decline in professional skepticism, and an identity shift from traditional accounting roles to AI interpreters. Bibliometric analysis identified six key thematic clusters, including AI literacy, accounting education, technology adoption, AI-driven auditing, and ethical implications in digital accounting practice. Keyword co-occurrence visualization further highlights ethics, trust in AI, and algorithmic bias as central topics in current accounting discourse. The main findings indicate that the adoption of AI is shaped by users’ technological readiness, trust in AI systems, and awareness of ethical risks. Furthermore, the study emphasizes the importance of integrating both technological and ethical literacy into accounting education curricula. The implication of this research is the need to develop new theoretical models that combine behavioral ethics with human–AI interaction to ensure responsible and ethically grounded AI adoption in the accounting profession.
Accounting Conservatism in Times of Crisis: Examining the Effects of Financial Distress and Leverage on Corporate Financial Reporting Lee, Catrine; Setijaningsih, Herlin Tundjung
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.195

Abstract

Accounting conservatism has regained relevance amid global uncertainty, where firms increasingly face financial distress and complex debt structures. However, the extent to which financial distress and leverage affect this principle, and whether profitability moderates these relationships, remains a topic of debate. This study aims to examine the effect of financial distress and leverage on accounting conservatism, while testing the moderating role of profitability. A quantitative design was employed, using financial ratio analysis and panel data regression with a fixed-effect model. The sample comprises 20 food and beverage manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2023, selected through purposive sampling. Results show that financial distress negatively affects accounting conservatism, suggesting that firms under pressure tend to reduce prudence in order to maintain a favourable performance appearance. Conversely, leverage has a positive effect on conservatism, consistent with creditor monitoring that encourages timely recognition of losses. Profitability, however, neither directly affects conservatism nor moderates the relationship between distress or leverage and the level of conservatism. These findings suggest that profitability does not significantly Influence the impact of financial pressures on reporting practices. The study contributes to ongoing debates by clarifying the inconsistent evidence on the determinants of conservatism in emerging markets. Its implications suggest that regulators and creditors should prioritize monitoring leverage and distress factors rather than relying on profitability as a safeguard. Strengthening covenant structures and disclosure oversight is essential to ensure prudent reporting in financially constrained environments.

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