International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to promote interdisciplinary studies in accounting, management, economics and social science and become the leading journal in accounting, management, economics and social science in the world. The journal publishes research papers in the fields of: Accounting: Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting. Management: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-Business, Knowledge Management, Corporate Governance, Management Information System, International Business, Business Ethics, Entrepreneurship, and Sustainability Economics: Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons Social Sciences: Education, Law, Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.
Articles
35 Documents
Search results for
, issue
"Vol. 3 No. 5 (2025): October"
:
35 Documents
clear
<![CDATA[BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE ]]>
<![CDATA[Arum Wulandari]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i5.617
<![CDATA[This study aims to investigate the direct effects of Green Accounting (GA) and Good Corporate Governance (GCG) on the Financial Performance (FP) of Indonesian firms and to examine the moderating role of Business Risk (BR) in these relationships. Grounded in Signaling Theory, the research addresses the inconsistent findings in prior literature by introducing a critical contextual factor. A quantitative research design was employed using a balanced panel dataset of 25 companies participating in Indonesia's PROPER program and listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding 125 observations. Data were analyzed using panel data regression with the Common Effect Model (CEM) selected as the most appropriate estimator following Chow, Hausman, and Lagrange Multiplier tests. Classical assumption tests confirmed the model's robustness and freedom from econometric issues. The results indicate that both Green Accounting (β = 0.590, p < 0.01) and Good Corporate Governance (β = 3.054, p < 0.01) have a significant positive effect on Financial Performance. Furthermore, Business Risk does not moderate the GA-FP relationship (β = 0.683, p > 0.05), suggesting the value of environmental signaling is risk-resilient. Conversely, Business Risk significantly and positively moderates the GCG-FP relationship (β = 17.399, p < 0.01), indicating that strong governance becomes exponentially more valuable in high-risk environments. The findings guide managers to invest in green accounting as a stable strategy for enhancing reputation and performance and to reinforce corporate governance structures as a primary defense mechanism during periods of high uncertainty. Policymakers can use these insights to encourage broader adoption of sustainability and governance practices. This study contributes to the literature by integrating environmental, governance, and risk management perspectives within a unified framework. It provides novel empirical evidence on the differential moderating effect of business risk, demonstrating that the signaling power of environmental practices is stable, while the value of governance signals is contingent on risk conditions.]]>
<![CDATA[EARNINGS MANAGEMENT IN THE CONSTRUCTION SECTOR: AN EMPIRICAL ANALYSIS OF INVESTMENT, DISTRESS, AND ASYMMETRY IN INDONESIA ]]>
<![CDATA[Diki Zachariah]]>;
<![CDATA[Haninun]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i5.619
<![CDATA[This study aims to analyze the influence of investment opportunity set, financial distress, and information asymmetry on earning management in building construction companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a quantitative approach that applies multiple linear regression analysis methods to identify the influence of each independent variable on the dependent variable. Sample selection was carried out by purposive sampling method which produced 30 samples from a total of 10 companies over a period of 3 years. The results of the study show that investment opportunity set has a significant negative effect on earning management while financial distress and information asymmetry have a significant positive effect on earning management. The more investment opportunities a company has, the more likely it is to reduce the tendency of earning management, while financial distress and information asymmetry actually increase the likelihood of earning management.]]>
<![CDATA[THE INFLUENCE OF OPEN UNEMPLOYMENT AND INFLATION ON THE GROWTH OF THE MIDDLE-CLASS POPULATION IN INDONESIA ]]>
<![CDATA[I Wayan Suparta]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i5.620
<![CDATA[This study aims to analyze the influence of open unemployment and inflation on the growth of the middle-class population in Indonesia. This relationship is crucial as it can significantly impact a country's overall economic conditions. The variables observed include the middle-class population, open unemployment, and inflation. The data used are time series data spanning from 1994 to 2023. The analytical methods employed consist of data stationarity tests, Johansen cointegration tests, the Vector Error Correction Model (VECM), Impulse Response Function (IRF), and Variance Decomposition. The results indicate that, in the long term, open unemployment and inflation have a significant impact on the growth of the middle-class population in Indonesia. Inflation has a negative effect, suggesting that rising inflation can hinder middle-class growth due to a decline in purchasing power and economic welfare. Conversely, open unemployment exerts a positive influence, which may reflect structural dynamics in the labor market and changes in income patterns within society. However, in the short term, neither inflation nor open unemployment has a significant impact on the growth of the middle-class population. The equilibrium adjustment analysis reveals that inflation plays a critical role in correcting deviations toward long-term equilibrium, whereas open unemployment does not significantly contribute to this process. This study underscores the importance of controlling inflation and creating quality employment opportunities to support the growth of the middle class in Indonesia.]]>
<![CDATA[THE IMPACT OF WORKPLACE CONFLICT AND STRESS ON PERFORMANCE: EVIDENCE FROM INDONESIA ]]>
<![CDATA[Ririn Uke Saraswati]]>;
<![CDATA[Salsabila Sayyidina]]>;
<![CDATA[Rosdiana]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i5.621
<![CDATA[Performance is an assessment of the work of employees in carrying out their duties and responsibilities. Under-optimal performance can be caused by conflict factors and work stress experienced by employees. This study analyzes the influence of conflict and work stress on the performance of employees of PT. I.C. Varistor Division Bekasi. The population is 86 Varistor employees, with saturated sampling techniques. The method used is an associative quantitative approach with data collection including observation, filling out questionnaires and documentation, and data is analyzed using SPSS V. 25. The results of the multiple linear analysis test produced regression equations: Y = 135.487 - 0.392(X1) - 0.693(X2). The results of the partial T test of the conflict had a negative and significant effect with t count (-6.559) > t table 1.989, sig 0.000 < 0.05. Work stress had a negative and significant effect with t count (–12.111) > t table 1.989, sig 0.000 < 0.05. Simultaneous tests showed both negative and significant variables (F count 262.129 > F table 3.11, sig 0.000 < 0.05). The determination coefficient showed that 86% of performance was influenced by conflict and work stress and the rest was influenced by other variables. Companies are advised to conduct periodic evaluations to manage conflicts and work stress in improving employee performance.]]>
<![CDATA[THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS ]]>
<![CDATA[Reni Sartika Dewi]]>;
<![CDATA[Suripto]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i5.622
<![CDATA[This study aims to analyze the role of ESG (Environmental, Social, and Governance) in moderating the relationship between financial performance and market reactions in companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative associative approach, this research analyzes panel data from 57 companies over the 2019–2023 period (285 firm-year observations). Financial performance was measured by Earnings Per Share (EPS), market reaction by year-end closing stock price, and ESG performance using scores from the Bloomberg Terminal. Panel data regression analysis results show that financial performance (EPS) has a positive and significant effect on market reaction. However, contrary to the hypotheses, all three ESG dimensions (Environmental, Social, and Governance) did not show a significant moderating effect on this relationship. These findings indicate that investors in the Indonesian capital market still rely on traditional financial metrics as the primary drivers of investment decisions and have not yet fully integrated sustainability performance considerations into their valuation models. The study's implications highlight the need for better ESG education and increased investor awareness to encourage more sustainable investment practices in emerging markets.]]>
