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.
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489 Documents
<![CDATA[ECONOMIC PRESSURE MODERATES CORPORATE GROWTH AND CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE ]]>
<![CDATA[Rarasasi Ribka Redonoarsi]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.614
<![CDATA[This study aims to analyze the effect of economic pressure moderation on corporate growth and corporate governance on carbon emission disclosure. This study focuses on companies that are members of the KOMPAS100 index on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses an associative quantitative approach. The sample determination was carried out by purposive sampling technique and data analysis using a panel data regression equation. The results of this study are that company growth and corporate governance have an effect on the disclosure of carbon emissions while economic pressure has no effect on the disclosure of carbon emissions. Economic pressures also cannot moderate corporate growth and corporate governance against carbon emission disclosure.]]>
<![CDATA[THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE ]]>
<![CDATA[Nurul Ulfa]]>;
<![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 ]]>
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DOI: 10.61990/ijamesc.v3i5.615
<![CDATA[This study aims to empirically investigate the impact of the value relevance of accounting information and Good Corporate Governance (GCG) on the stock prices of Indonesian banking companies. Furthermore, it examines the moderating role of firm size in these relationships within the dynamic context of the post-PSAK 71 regulatory environment. Utilizing a quantitative associative design, this research employs a balanced panel data methodology. The sample consists of 24 banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, yielding 120 firm-year observations. Value relevance is proxied by Earnings Per Share (EPS), GCG is measured by a dummy variable reflecting compliance with OJK guidelines, and firm size is measured by the natural logarithm of total assets. The Random Effects Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests, is used for hypothesis testing alongside Moderated Regression Analysis (MRA). The results indicate that the value relevance of accounting information (EPS) has a significant positive effect on stock prices, supporting Signaling Theory. Conversely, Good Corporate Governance (GCG) does not exhibit a significant direct effect on stock prices. Notably, firm size significantly strengthens the relationship between value relevance and stock price. However, it does not moderate the relationship between GCG and stock price. This study provides timely empirical evidence from the Indonesian banking sector following the implementation of PSAK 71. It contributes to the literature by clarifying the contingent role of firm size, demonstrating that it amplifies financial signals but not governance signals, thus offering a nuanced understanding of value relevance and governance in an emerging market context.]]>
<![CDATA[COMMUNICATION STYLE AND CONFLICT MANAGEMENT AT SMK SCIENCE TECHNOLOGY AND BUSINESS DEPOK ]]>
<![CDATA[Sri Rejeki Sulistiyowati]]>;
<![CDATA[Aminah Swarnawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.625
<![CDATA[Communication and conflict management are crucial elements in educational leadership. This study aims to analyze the communication and conflict management styles of leaders at SMK Science Technology and Business Depok. A descriptive qualitative research method was employed, with data collected through in-depth interviews, observation, and documentation studies of six key informants. The findings reveal that the leader does not employ a single, dominant communication style. The identified communication styles were relinquishing and equalitarian, characterized by openness to input and delegation of authority, yet their application was conditional and restricted to an inner circle. Conversely, a withdrawal style was also prominent, demonstrated through avoidant and neglectful behavior towards responsibilities. In managing conflict, the leader primarily applied obliging (accommodating subordinates' interests) and compromising (finding a middle ground) styles. However, the frequent use of an avoiding style led to numerous unresolved conflicts and organizational dysfunction. This study concludes that leadership effectiveness is determined not only by authority but also by the ability to foster collaboration, trust, and functional conflict resolution. The practical implications of this research highlight the need for leadership coaching, structural communication reforms, and the implementation of clear conflict management protocols to improve the school's organizational health.]]>
<![CDATA[THE CONTRIBUTION OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, AND GREEN INTELLECTUAL CAPITAL TO EARNINGS QUALITY ]]>
<![CDATA[Wahyudi Widodo]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.590
<![CDATA[This study aims to examine and analyze the contribution of green accounting, corporate social responsibility, and green intellectual capital to earnings quality in palm oil companies operating in Indonesia and Malaysia, by utilizing total assets and sales growth as control variables. This study is an associative quantitative study using secondary data. The data analysis method used in this research is panel data regression. The population in this study is all palm oil companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange within 2021-2023. The sample in this study was determined by applying a purposive sampling method, resulting in 23 research populations, which were then processed into 69 samples. The results show that green accounting, corporate social responsibility, and green intellectual capital simultaneously influence earnings quality. While green accounting has a positive effect on earnings quality, corporate social responsibility and green intellectual capital have no effect on earnings quality.]]>
<![CDATA[THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP? ]]>
<![CDATA[Zab Ass'ad Ibrahim]]>;
<![CDATA[Hari Sulistyo Wibowo]]>;
<![CDATA[Muhammad Fachry Fahreza]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Triana Zuhrotun Aulia]]>;
<![CDATA[Imas Kismanah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.604
<![CDATA[Investigating Institutional Ownership Moderates: The Effect of Leverage, Profitability, and Ownership of Company Size on Tax Planning in Consumer Cyclicals Sector Companies listed on the Indonesia Stock Exchange between 2018 and 2023 is the main objective of this study. The study's population consists of consumer cyclical companies that were listed on the Indonesia Stock Exchange between 2018 and 2023. Over the course of three years, 11 companies out of 153 were chosen for this study using the purposive sample technique. Panel Data Regression Analysis is used in this work. Eviews12 software is used in this investigation. According to the study's findings, (1) leverage has no discernible impact on tax planning. (2) Tax planning is not much impacted by profitability. (3) Tax planning is significantly impacted by the size of the company. (4) The impact of leverage, profitability, and company size on tax planning cannot be moderated by institutional ownership.]]>
<![CDATA[PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS ]]>
<![CDATA[Silvi Fadillah]]>;
<![CDATA[Lady Andriani]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Dewi Rachmania]]>;
<![CDATA[Samino Hendrianto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.605
<![CDATA[This study examines the determinants of tax aggressiveness in Indonesia's Basic Materials sector, focusing on the effects of leverage, liquidity, company size, and profitability, with profitability serving as a potential mediating variable. The research employs quantitative panel data regression analysis using secondary data from 13 companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in 65 firm-year observations. Data were analyzed using EViews 12 with Common Effect Model and Random Effect Model estimation based on hypothesis testing results. The results indicate that profitability significantly negatively affects tax aggressiveness, while leverage, liquidity, and company size show no significant direct effects. Leverage demonstrates a significant negative impact on profitability, but liquidity and company size do not significantly influence profitability. The Sobel test confirms that profitability does not mediate the relationships between financial characteristics and tax behavior. The findings suggest that regulators should focus monitoring efforts on profitability metrics rather than conventional indicators like company size or leverage when assessing tax compliance risks. Companies should recognize that transparent tax strategies can complement strong financial performance rather than detract from it. This research provides novel insights into the contradictory role of conventional determinants of tax aggressiveness in emerging markets and demonstrates the complex relationship between profitability and tax behavior in Indonesia's Basic Materials sector.]]>
<![CDATA[FINANCIAL STATEMENT INTEGRITY IN THE CONSUMER NON CYCLICALS SECTOR: THE IMPACT OF FINANCIAL DISTRESS, EARNINGS MANAGEMENT, INSTITUTIONAL OWNERSHIP, AND BOARD INDEPENDENCE ]]>
<![CDATA[Djenni Sasmita]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.612
<![CDATA[This study examines the determinants of financial statement integrity in Indonesian consumer non-cyclicals companies, focusing on the effects of financial distress, earnings management, institutional ownership, and independent commissioners. The research employs quantitative panel data regression analysis using secondary data from 32 companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in 160 firm-year observations. Data were analyzed using EViews 12.0 with Random Effects Model estimation based on hypothesis testing results. The results indicate that earnings management significantly reduces financial statement integrity, while independent commissioners significantly enhance it. Surprisingly, institutional ownership shows a significant negative relationship with financial statement integrity, suggesting potential short-termism among institutional investors. Financial distress demonstrates no significant effect on financial statement integrity, indicating companies maintain reporting quality despite financial challenges. The findings highlight the critical role of independent commissioners in ensuring financial reporting quality and suggest regulatory attention toward institutional investor behavior and earnings management practices. Companies should strengthen board independence and monitoring mechanisms to improve financial statement reliability. This research provides novel insights into the contradictory role of institutional ownership in emerging markets and demonstrates the resilience of financial reporting quality during financial distress in Indonesian consumer non-cyclicals companies, contributing to both agency theory and corporate governance literature in emerging market contexts.]]>
<![CDATA[SHORT-TERM DEBT, PROFITABILITY AND STOCK MARKET VOLATILITY AT THE NAIROBI SECURITIES EXCHANGE, KENYA ]]>
<![CDATA[Vivyanne Omira]]>;
<![CDATA[Isaac Linus Ochieng]]>;
<![CDATA[Gordon Opuodho]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.616
<![CDATA[This study examines the relationship between short-term debt and stock market volatility among firms listed on the Nairobi Securities Exchange (NSE) in Kenya. Acknowledging the increased sensitivity of emerging markets to external financial shocks, the research aims to clarify how short-term financing affects market dynamics. Using secondary data from the NSE and company financial reports covering the period from 2013 to 2022, the study employs a quantitative approach that incorporates multiple linear regression, Pearson correlation analysis, and panel random effects models to capture both cross-sectional and time-series variations. The findings reveal a cyclical pattern in short-term borrowing and a strong positive relationship between short-term debt and market volatility. Regression analysis, which considers firm size and profitability, further confirms that short-term debt has a statistically significant positive impact on volatility. This suggests that short-term financing contributes to market instability when firm-specific factors are taken into account. The persistent presence of short-term debt in corporate capital structures underscores its strategic importance. These results highlight the need for investors and policymakers to carefully monitor corporate debt profiles to mitigate volatility risks in emerging financial markets.]]>
<![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 ]]>
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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 ]]>
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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.]]>
