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
532 Documents
<![CDATA[THE INFLUENCE OF THE FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES INDONESIA ]]>
<![CDATA[Alya Melsa Luna]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Ananta Pasya Octaviani]]>;
<![CDATA[Elvina Sephia Hardiyanti]]>;
<![CDATA[Marisa Harahap]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.723
<![CDATA[This study examines the influence of the Fraud Heptagon elements on financial statement fraud among consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021 to 2024 period. The Fraud Heptagon expands the Fraud Triangle and Fraud Diamond theories by adding two behavioral aspects, ignorance and greed, to provide a deeper understanding of the psychological drivers of fraud. Using a quantitative approach with purposive sampling, the study focuses on companies that consistently published complete annual reports and recorded positive profits. The research analyzes factors such as financial stability, financial targets, external pressure, personal financial needs, board changes, monitoring effectiveness, and auditor rotation. The findings show that personal financial needs and ignorance significantly increase the likelihood of financial statement fraud, while other variables have no significant effect. This indicates that individual financial pressure and negligence toward internal control systems are the main factors contributing to fraudulent reporting in Indonesia’s consumer cyclical sector.]]>
<![CDATA[EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Aulia Imelda]]>;
<![CDATA[Nahwa Nikhuatun]]>;
<![CDATA[Putri Yuningsih]]>;
<![CDATA[Zahra Prada Devi Hasbilah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.724
<![CDATA[This study aims to examine the effect of company size, profitability, audit committee, and company risk on earnings quality with audit delay as a moderating variable and tax aggressiveness as a mediating variable in healthcare companies listed on the IDX for the period 2021–2024. The research sample consisted of 11 companies with 44 firm-year observations selected using purposive sampling. Secondary data were processed using FEM and REM panel data regression using EViews 12 and Sobel and Process Macro Hayes Model 7 tests for moderated mediation. The results show that company size (p = 0.0004; β = 0.285) and audit committee (p = 0.0493; β = 2314.675) have a significant positive effect, while company risk (p = 0.0119; β = –0.446) has a significant negative effect on earnings quality, while profitability is not significant (p = 0.9429). Audit delay significantly moderates the relationship between company size (p = 0.0367), audit committee (p = 0.0420), and company risk (p = 0.0228) on earnings quality, but does not moderate profitability (p = 0.6892). Tax aggressiveness (CETR) was found to significantly mediate the relationship between company size (Sobel = 6.95) and company risk (Sobel = 7.65) on earnings quality, but did not mediate profitability and audit committee. The moderated mediation test showed a significant index on all combination paths (p < 0.05). This study provides the first empirical evidence in the Indonesian healthcare sector post-pandemic that audit delay and tax aggressiveness are critical mechanisms for the decline in earnings quality, so regulators (OJK) and investors need to tighten their supervision of timely audits and tax avoidance practices at hospital and pharmaceutical issuers.]]>
<![CDATA[OPERATING LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA ]]>
<![CDATA[Obonyo Awuor Esther]]>;
<![CDATA[Gordon Opuodho]]>;
<![CDATA[Linus Isaac Ochieng]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.729
<![CDATA[Leverage is a critical determinant of financial performance in manufacturing firms due to the high proportion of fixed operating costs in capital-intensive production. In Kenya, listed manufacturing firms operate in a volatile environment characterized by fluctuating demand, cost uncertainty, and competitive pressures, making operating leverage a key strategic concern. While higher operating leverage can enhance profitability during periods of revenue growth, it may also increase earnings volatility and business risk during economic downturns. This study examines the effect of operating leverage on the financial performance of listed manufacturing firms in Kenya. A descriptive quantitative research design was adopted, guided by trade-off theory and operating leverage theory. The study employed a census approach, using secondary panel data from audited financial statements of firms listed on the Nairobi Securities Exchange over the period 2014–2023. Financial performance was measured using return on assets (ROA), while operating leverage was proxied by the degree of operating leverage (DOL). Panel regression analysis was conducted following diagnostic tests to ensure model robustness. The findings reveal that operating leverage has a positive and statistically significant effect on financial performance. Higher operating leverage improves profitability during periods of sales growth but also increases earnings volatility under declining demand. The study highlights the importance of optimizing cost structures and provides insights for managers, investors, and policymakers in enhancing firm resilience.]]>
<![CDATA[TRANSFORMATION MODEL OF ENTREPRENEURIAL UNIVERSITY: AN ETHNOGRAPHIC APPROACH ]]>
<![CDATA[Kurnia Endah Riana]]>;
<![CDATA[Rini Dwiyani Hadiwidjaja]]>;
<![CDATA[Yanuar Trisnowati]]>;
<![CDATA[Pesi Suryani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.734
<![CDATA[This study aims to develop a transformation model of the entrepreneurial university in Indonesia using an ethnographic approach. The research was conducted at five state universities with legal entity (PTN-BH) that have implemented institutional entrepreneurial initiatives. Data were collected through participant observation, in-depth interviews, and focus group discussions with key actors, including university leaders, lecturers, and business incubator managers. The findings reveal that the transformation process occurs in four key stages: initiation, experimentation, consolidation, and institutionalization. The success of this transformation is influenced by four main dimensions: strategic leadership, institutional structure, entrepreneurial culture, and actor dynamics. This study offers a theoretical contribution to understanding institutional change in developing countries and a practical framework for higher education policymakers. The ethnographic approach enables a deep exploration of the social and cultural dynamics underpinning institutional transformation in universities.]]>
<![CDATA[FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE ]]>
<![CDATA[Diana Awaliyah]]>;
<![CDATA[Mohamad Zulman Hakim]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.750
<![CDATA[The purpose of this study was to determine the effect of Free Cash Flow, Audit Opinion, and Audit Quality on Earnings Management, with Audit Committee Expertise as a Moderating Variable, in the food and beverage sector listed on the Indonesia Stock Exchange for the 2020-2024 period. The data analysis method used was panel data regression analysis using the data processing program eViews 12. The research sample consisted of 31 companies. Sampling was conducted using a purposive sampling technique. The results showed that: 1) Free cash flow has a negative effect on earnings management; 2) Audit opinion has no effect on earnings management; 3) Audit quality has no effect on earnings management; 4) Audit committee expertise strengthens the effect of free cash flow on earnings management; 5) Audit committee expertise weakens the effect of audit opinion; 6) Audit committee expertise weakens the effect of audit quality on earnings management.]]>
<![CDATA[DETERMINANTS OF FIRM VALUE IN INDONESIAN ENERGY FIRMS: THE ROLE OF ECO-EFFICIENCY, GREEN INNOVATION, CARBON EMISSION DISCLOSURE, AND GREEN ACCOUNTING ]]>
<![CDATA[Nur Mala]]>;
<![CDATA[Indra Gunawan Sireigar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.751
<![CDATA[This study analyzes the effect of eco-efficiency, green innovation, carbon emission disclosure, and green accounting on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a quantitative approach with an associative hypothesis design, 15 companies were selected through purposive sampling, yielding 75 firm-year observations. Panel data regression with EViews 12 was employed, and the Random Effect Model (REM) was selected based on Chow, Hausman, and Lagrange Multiplier tests. The results show that eco-efficiency has no significant effect on firm value (p = 0.6972), while green innovation (p = 0.0024) and carbon emission disclosure (p = 0.0085) have positive and significant effects. Green accounting shows no significant effect (p = 0.2773). These findings indicate that environmental innovation and transparency are more valued by the market than environmental efficiency or green accounting implementation in enhancing firm value. The study is limited to energy sector companies on the IDX, and the 2020–2024 observation period is relatively short. Future research should expand to other sectors, extend the timeframe, and include variables such as environmental performance ratings, corporate governance, or regulatory factors. Energy companies should prioritize green innovation and carbon disclosure to improve firm value and attract environmentally conscious investors. Policymakers should incentivize green innovation and standardized carbon disclosure practices. This study contributes empirical evidence on the differential effects of these environmental practices on firm value in the Indonesian energy sector context.]]>
<![CDATA[THE EFFECT OF FINANCIAL DISTRESS, BOOK TAX DIFFERENCE AND GROWTH OPPORTUNITY ON ACCOUNTING PRUDENCE WITH LITIGATION RISK AS A MODERATOR ]]>
<![CDATA[Putri Puspa Safitri]]>;
<![CDATA[Hesty Erviani Zulaecha]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.752
<![CDATA[This study analyzes the effect of financial distress, book-tax difference, and growth opportunity on accounting prudence, with litigation risk as a moderating variable. The study subjects were state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sampling technique used was purposive sampling. Based on the established research criteria, eight companies were selected. The data used were secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used was panel data regression analysis. The results show that financial distress and book-tax difference have a significant positive effect on accounting prudence, while growth opportunity has a significant negative effect. Litigation risk strengthens the relationship between financial distress and accounting prudence, but weakens the relationship with book-tax difference and growth opportunity. This study contributes to the accounting prudence literature by highlighting the moderating role of litigation risk and the practical implications for SOE management and regulators in improving the quality of financial reporting and risk management. This study uses EViews 12.0.]]>
<![CDATA[THE INFLUENCE OF LIQUIDITY, CAPITAL INTENTGSITY, AND SALES GROWTH ON TAX AVOIDANCE MODERATED BY FIRM SIZE ]]>
<![CDATA[Hanifah Nur Azizah]]>;
<![CDATA[Ahmad Jayanih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.769
<![CDATA[This study examines the effect of liquidity, capital intensity, and sales growth on tax avoidance, with firm size as a moderating variable, in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2021–2024. The research uses secondary data from annual reports and applies panel data regression with the Fixed Effect Model. The results show that sales growth and firm size significantly affect tax avoidance, while liquidity and capital intensity do not have a significant effect. Furthermore, firm size is not able to moderate the relationship between liquidity and capital intensity on tax avoidance, but it significantly moderates the effect of sales growth on tax avoidance. Collectively, all variables significantly influence tax avoidance. Overall, the findings indicate that company performance and firm scale play a more important role in determining tax avoidance behavior, whereas short-term financial capability and asset structure are not the main determinants.]]>
<![CDATA[THE INFLUENCE OF KNOWLEDGE SHARING, WORK MOTIVATION, AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT CV WISATAMA BERAS BASAH LANGKAT ]]>
<![CDATA[Kasiana Tuti Arli Sihite]]>;
<![CDATA[Putri Azzahra]]>;
<![CDATA[Helrick Nyoliman]]>;
<![CDATA[Indah Ambarita]]>;
<![CDATA[Harun Lubis]]>;
<![CDATA[Herlina Novita]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.770
<![CDATA[This study aims to analyze the influence of Knowledge Sharing, Work Motivation, and Organizational Culture on Employee Performance at CV. Wisatama Beras Basah Langkat. The population in this study consists of all employees of the company, with a sample of 85 respondents selected using the saturated sampling technique. Data collection was carried out through the distribution of questionnaires that were tested for validity and reliability. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results of partial testing show that Knowledge Sharing (t-value = 12.217; Sig. = 0.000), Work Motivation (t-value = 9.903; Sig. = 0.000), and Organizational Culture (t-value = 8.570; Sig. = 0.000) have a positive and significant effect on Employee Performance. Simultaneously, these three variables have a significant effect, with an F-value of 113.109 and a significance level of 0.000. The coefficient of determination (R Square) value of 0.807 indicates that the independent variables can explain 80.7% of the variance in the dependent variable, while the remaining 19.3% is influenced by other factors outside the scope of this research model.]]>
<![CDATA[THE ROLE OF CUSTOMER REVIEWS, INFLUENCER MARKETING, AND LIVE STREAMING FEATURES IN INFLUENCING PURCHASE DECISIONS ON THE SHOPEE PLATFORM IN MEDAN ]]>
<![CDATA[Andy Wijaya]]>;
<![CDATA[Purnama Yanti Purba]]>;
<![CDATA[Andre]]>;
<![CDATA[Nasib]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.771
<![CDATA[This study seeks to examine the impact of customer reviews, influencer marketing, and live streaming on purchasing decisions on the Shopee platform in Medan City. This research employs a quantitative methodology utilizing multiple linear regression analysis approaches. The research sample comprised 95 Shopee customers chosen through a purposive selection procedure. The results demonstrate that customer evaluations, influencer marketing, and live streaming exert a positive and significant impact on purchasing decisions, evidenced by a coefficient of determination of 0.856. This shows that these three things have a big effect on what people buy. The managerial implications of this study indicate that businesses should make the most of customer reviews to boost trust and happiness. To get more people interested in your brand and reach more people with your marketing, you should also make the most of influencer marketing. Live broadcasting can also make shopping more participatory and fun, which can help people make better selections about what to buy. Businesses may boost consumer loyalty and their competitiveness in the e-commerce sector, which is getting more and more competitive, by using these three things well.]]>
