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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567 Documents
<![CDATA[THE EFFECT OF FIRM SIZE, PROFITABILITY, AND LIQUIDITY ON FIRM VALUE WITH CAPITAL STRUCTURE AS INTERVENING VARIABLES ]]>
<![CDATA[Sri Hermuningsih]]>;
<![CDATA[Teguh Santoso]]>;
<![CDATA[Riskin Hidayat]]>;
<![CDATA[Saizal bin Pinjaman]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.808
<![CDATA[This study aims to examine, the effect of firm size, profitability, and liquidity on firm value and capital structure as intervening variables. The focus of this study is on companies in the property and real estate sector listed on the Indonesia Stock Exchange during the period 2019 to 2023. The indicators used include profitability measured using size, Price Book Value, Return on Assets and Current Ratio, while capital structure is measured using the Debt to Equity Ratio. The sample in this study consisted of 19 companies using purposive sampling. The results of hypothesis testing show that company size, profitability, liquidity and capital structure has a positive and significant effect on firm value, company size has a positive and significant effect on capital structure, profitability has no effect on capital structure, Liquidity has a positive and significant effect on capital structure, Capital structure can mediate the relationship between firm size and firm value, while capital structure does not mediate the relationship between profitability and firm value, but capital structure mediates the relationship between liquidity and firm value.]]>
<![CDATA[DETERMINANTS OF BANK FINANCIAL PERFORMANCE: DEPOSIT FUNDS, POST-EMPLOYMENT BENEFITS, AND INCOME IN INDONESIA ]]>
<![CDATA[Hasri Zulkarnain]]>;
<![CDATA[Augustpaosa Nariman]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.809
<![CDATA[This study aims to analyze the effect of customer deposit funds, post-employment benefit funds, and revenue on the financial performance of banking companies in Indonesia. The research employed a quantitative approach using secondary data obtained from audited financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2024-2025 period. A purposive sampling technique was applied, resulting in 35 banking companies with a total of 70 firm-year observations. The data were analyzed using multiple linear regression analysis after conducting classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that customer deposit funds have no significant effect on financial performance (p = 0.092 > 0.05), indicating that the imbalance between incoming funds and credit distribution hinders profitability. Post-employment benefit funds also have no significant effect on financial performance (p = 0.621 > 0.05), as these funds represent mandatory obligations regulated by law rather than revenue-generating activities. Revenue has a significant positive effect on financial performance (p = 0.013 < 0.05), confirming that interest income from credit distribution is the main driver of bank profitability. The coefficient of determination (adjusted R² = 0.101) indicates that only 10.1% of financial performance variation is explained by the three independent variables. The study concludes that revenue is the primary determinant of banking financial performance, while customer deposit funds and post-employment benefit funds do not significantly influence Return on Assets (ROA). These findings provide practical implications for bank management to focus on revenue optimization and for regulators to monitor credit distribution effectiveness.]]>
<![CDATA[UNVEILING THE DRIVERS OF TAX AGGRESSIVENESS: THE ROLES OF FINANCIAL DISTRESS, CORPORATE SOCIAL RESPONSIBILITY, AND FIRM SIZE ]]>
<![CDATA[Ananta Salsabilla Islamia]]>;
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.810
<![CDATA[This study focuses on examining tax aggressiveness reflected in the Cash Effective Tax Rate (CETR), which is impacted by financial distress, Corporate Social Responsibility (CSR), and firm size. The study uses information from yearly reports. and financial statements of consumer non-cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2024. The selection of the sample was done using a criterion-based sampling method, resulting in 44 companies with a total of 220 observational data. The analysis process applies panel data regression supported by EViews 13 software. The empirical findings demonstrate that financial distress has an influence on tax aggressiveness. Furthermore, CSR affects tax aggressiveness. Likewise, CSR is linked to tax aggressiveness. Firm size also shows an impact on tax aggressiveness. Collectively, the outcomes suggest that a company’s financial condition, social responsibility practices, and organizational scale contribute to determining its tax management behaviour.]]>
<![CDATA[THE INFLUENCE OF EARNINGS MANAGEMENT ON CORPORATE RISK WITH ESG AS A MODERATION VARIABLE ]]>
<![CDATA[Jesicha Hilery Br Ginting]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.813
<![CDATA[The low quality of financial reporting due to earnings management practices can increase information uncertainty, reflected in the volatility of stock returns as an indicator of corporate risk. On the other hand, the application of Environmental, Social, and Governance (ESG) principles is expected to increase transparency, accountability, and the quality of corporate governance, thereby mitigating risks arising from opportunistic management behavior. However, empirical evidence on the role of ESG in moderating the relationship between earnings management and corporate risk, particularly in the banking sector in post-pandemic Indonesia, is still limited. This study aims to examine the influence of earnings management on corporate risk, proxied by stock return volatility, and to analyze the role of ESG disclosure as a moderating variable in banking companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The study used a quantitative method and purposive sampling, yielding 120 company-year observations from 40 banking companies. Hypothesis testing was performed using a panel data multiple linear regression. The study's results show that earnings management does not significantly affect stock return volatility. Moreover, ESG disclosures are not able to moderate the relationship between earnings management and corporate risk. These findings indicate that the volatility of stock returns in banking firms during the observation period was influenced more by factors beyond earnings management practices and ESG disclosures. The implications of this study emphasize the importance of strengthening the quality of ESG implementation, financial reporting transparency, and corporate governance to support more effective risk management.]]>
<![CDATA[ALGORITHMIC MANAGEMENT CONTROL ON FINANCIAL WELL-BEING: MODERATION OF FINANCIAL SELF-EFFICACY ]]>
<![CDATA[Rian Fatra Wijaya]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.814
<![CDATA[This study analyzes the influence of algorithmic management control on the financial well-being of gig workers in Indonesia and examines the moderating role of financial self-efficacy. With the increasing number of gig workers in Indonesia facing unstable incomes, job uncertainty, and algorithm-driven control pressures that can affect their financial well-being. This study uses an explanatory quantitative approach, with primary data collected through a questionnaire survey of 62 gig workers in Indonesia, comprising online motorcycle taxi drivers and marketplace sellers. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. The study's results show that algorithmic management control negatively affects the financial well-being of gig workers. However, financial self-efficacy has not been shown to moderate such relationships. These findings confirm that the pressure of algorithmic control can worsen the financial well-being of gig workers. In contrast, financial self-confidence is not yet strong enough to mitigate its influence. Theoretically, this study expands the literature on management accounting and financial behavior in the context of the gig economy. In practice, the research results can serve as input for digital platforms, the Ministry of Manpower, and financial institutions to design work systems and financial interventions that are more favorable to gig workers.]]>
<![CDATA[SPIRITUAL ACCOUNTABILITY IN AL-QURAN DONATION MANAGEMENT: JARIAH CHARITY PROJECT COMMUNITY ]]>
<![CDATA[Zainal Potton]]>;
<![CDATA[Alimuddin]]>;
<![CDATA[Syarifuddin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.815
<![CDATA[This study aims to understand the meaning of spiritual accountability in the management of Al-Qur'an donations within the Jariah Charity Project Community in Enrekang Regency. This research employs a qualitative approach with a phenomenological method to explore the experiences, understandings, and meanings constructed by administrators, volunteers, donors, and beneficiaries in donation management practices. The data were collected through in-depth interviews, observation, and documentation, and were analyzed through data reduction, coding, theme grouping, phenomenological interpretation, and conclusion drawing. The findings show that the management of Al-Qur'an donations is carried out through several stages, namely receiving donations, simple recording, procuring Al-Qur'an copies, distributing them to beneficiaries, and reporting to donors through documentation and direct communication. Spiritual accountability in this community is shaped by the values of trustworthiness, sincerity, transparency, hereafter accountability, and public benefit. Accounting practices in this context do not merely function as administrative recording tools, but also serve as a means of maintaining trust, fulfilling entrusted responsibilities, and being accountable to both human beings and Allah SWT. This study concludes that spiritual accountability in the management of Al-Qur'an donations represents a combination of social and spiritual responsibility, forming a simple yet meaningful accounting practice within a socio-religious community.]]>
<![CDATA[PROFESSIONAL SKEPTICISM, INTEGRITY, AND AUDIT QUALITY: TIME BUDGET PRESSURE AS A MODERATOR ]]>
<![CDATA[Fariz Zulham]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.821
<![CDATA[This study examines the influence of professional skepticism and integrity on audit quality, with time budget pressure as a moderating variable, among external auditors working at Public Accounting Firms in Greater Jakarta. The research employs a quantitative approach with primary data collected through questionnaires distributed to 59 auditors. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that professional skepticism does not significantly affect audit quality, suggesting that skeptical attitudes in this study reflect a more defensive orientation toward audit risk rather than contributing to quality improvement. Integrity has a significant positive effect on audit quality, confirming that auditors who uphold high integrity standards produce more reliable and credible audits. Time budget pressure does not moderate the relationship between professional skepticism and audit quality, nor between integrity and audit quality, indicating that internal auditor characteristics operate independently of time constraints. These findings highlight that integrity is a critical determinant of audit quality, while professional skepticism and time budget pressure play limited roles in the Indonesian audit context. The study contributes to the auditing literature by extending attribution theory to audit quality formation and provides practical implications for Public Accounting Firms in developing auditor integrity through ethics training and professional development programs.]]>
