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
602 Documents
<![CDATA[THE EFFECT OF PRESSURE AND ARROGANCE ON FIRM VALUE: THE MEDIATING ROLE OF FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Muhamad Diaz Ashari]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.877
<![CDATA[This study aims to examine the effect of pressure and arrogance on firm value, both directly and indirectly through financial statement fraud as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study employs a quantitative approach using panel data obtained from the annual reports and financial statements of 30 energy sector companies, resulting in 120 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) and Sobel test to examine the mediating effect. The results indicate that pressure has a positive and significant effect on both firm value and financial statement fraud. Arrogance also has a positive and significant effect on firm value but does not significantly affect financial statement fraud. Furthermore, financial statement fraud is found to have a positive and significant effect on firm value. The mediation analysis reveals that financial statement fraud mediates the relationship between pressure and firm value but fails to mediate the relationship between arrogance and firm value. These findings support the Fraud Pentagon Theory, particularly the pressure element, in explaining the occurrence of financial statement fraud within the Indonesian energy sector. The study contributes to the literature by providing empirical evidence on the role of financial statement fraud as a mechanism linking managerial pressure to firm value.]]>
<![CDATA[RELATIONAL ACCOUNTABILITY IN CIVIC MOVEMENTS: EVIDENCE FROM THE PAREPARE CITY CARE MOVEMENT ]]>
<![CDATA[Nur'illiyyien]]>;
<![CDATA[Alimuddin]]>;
<![CDATA[Syarifuddin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.878
<![CDATA[This study examines the deconstruction of accountability in the Parepare City Community Care Movement, an educational volunteer community operating in remote areas of South Sulawesi. The study is motivated by the limitations of formal accountability models in explaining accountability practices in grassroots volunteer movements that work through relationships of trust, presence, care, and impact stories rather than formal reporting structures. A qualitative case study approach was employed with semi-structured in-depth interviews conducted with thirteen informants consisting of founders, administrators, active volunteers, and community leaders. Thematic analysis with a deconstructive orientation was used to read tensions, oppositions, and traces of meaning in informant narratives. The results reveal that accountability in the Parepare City Community Care Movement is practiced through simple reports as traces of trust, narrative-visual accountability through photos, videos, and impact stories that disrupt the dominance of numbers, beneficiary-centered accountability where children and remote communities become the ethical center of responsibility, and remote children as moral auditors whose expectations create ethical pressure shaping volunteer behavior. The study demonstrates that accountability in volunteer movements is not the absence of formalities but minimal formalities linked to strong social relations, where the center of accountability shifts from reports to relationships. The findings contribute to non-profit accountability literature by offering the concept of community-based relational accountability, showing that accountability is not only the obligation to provide accounts but also the willingness to answer the calls of other parties as a promise, presence, and sustainability of relationships.]]>
<![CDATA[THE INFLUENCE OF ESG ON COMPANY VALUE: DOES INSTITUTIONAL OWNERSHIP STRENGTHEN THE RELATIONSHIP? ]]>
<![CDATA[Rhyzka Dinti Pratiwi]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.879
<![CDATA[This study examines the influence of Environmental, Social, and Governance (ESG) disclosure on company value and investigates whether institutional ownership moderates this relationship in banking sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study is motivated by the critical role of the banking sector in the Indonesian financial system, accounting for approximately seventy-three percent of total national financial assets, as well as the persistent inconsistency in previous research findings regarding the effect of ESG disclosure on firm value. The sample consists of one hundred and forty-four firm-year observations obtained from banking companies selected using purposive sampling with criteria including the consecutive publication of annual reports and sustainability reports during the observation period. Panel data regression analysis with the Fixed Effect Model was employed to test the proposed hypotheses. The results indicate that ESG disclosure does not have a significant effect on company value, suggesting that sustainability information has not been optimally integrated into investors' valuation assessments in the Indonesian banking sector. Furthermore, institutional ownership does not moderate the relationship between ESG disclosure and company value, implying that institutional investors' supervisory function has not effectively enhanced the credibility or market relevance of ESG information. Among the control variables, firm size has a significant negative effect on company value, while profitability does not significantly influence company value. These findings suggest that investors in the Indonesian banking sector still prioritize traditional financial performance over non-financial sustainability information, and institutional ownership alone is insufficient to strengthen the market response to ESG disclosure.]]>
<![CDATA[PRESSURE AND FINANCIAL STATEMENT FRAUD IN THE BANKING INDUSTRY: THE MODERATING ROLE OF PROFIT EQUALIZATION ]]>
<![CDATA[Gina Purdiyanti]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.880
<![CDATA[Fraudulent financial statement remains a critical concern in the banking industry, given its systemic implications for investor confidence and financial stability. Grounded in fraud triangle theory, this study examines the effect of pressure on fraudulent financial statement with income smoothing as a moderating variable in Indonesian listed banks. Using a balanced panel dataset of 48 banks over the period 2022-2024 (144 observations), this study employs Panel Estimated Generalized Least Squares (EGLS) with cross-section weights and Fixed Effect Model. The findings reveal that financial stability positively and significantly influences fraudulent financial statements, while external pressure shows no significant effect. Income smoothing significantly moderates both relationships, attenuating the effect of financial stability and external pressure on fraudulent financial statements. These results extend fraud triangle theory by demonstrating that the relevance of pressure proxies is industry-contingent and that income smoothing functions as a substitutive mechanism rather than a complement to fraudulent reporting. Practically, the findings underscore the importance of asset-growth-based early warning systems for regulators and reinforce the need for stronger governance mechanisms in high-growth banking institutions.]]>
<![CDATA[CAN ESG DISCLOSURE AFFECT FIRM PERFORMANCE IN ASEAN COMPANIES? ]]>
<![CDATA[Ridwan Wahyudi]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Setianingtyas Honggowati]]>;
<![CDATA[Jaka Winarna]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.885
<![CDATA[This study examines the influence of Environmental, Social, and Governance disclosure on company performance in the ASEAN region during the 2020–2022 period. The study is motivated by the increasing relevance of sustainability issues in the ASEAN region, which is one of the most vulnerable to climate change impacts, as well as the inconsistency of previous research findings regarding the effect of ESG disclosure on firm performance. The sample consists of three hundred and thirty-two companies from five ASEAN countries identified from the OSIRIS and Refinitiv databases. Panel data regression analysis was employed to test the proposed hypotheses using Tobin's Q as the measure of company performance. The results indicate that the overall ESG score does not have a significant effect on company performance, suggesting that ESG disclosure has not yet been a factor strongly taken into account by stakeholders in investment decisions in the ASEAN region. Similarly, the environmental score and social score do not have significant effects on company performance. However, the governance score is found to have a significant negative effect on company performance, indicating that higher governance disclosure scores are associated with lower firm market valuation. Among the control variables, firm size and firm age are consistently negative and statistically significant. These findings suggest that ESG disclosure does not consistently improve company performance in the ASEAN context, with only the governance pillar showing a significant but negative relationship, indicating that increased governance disclosure may signal higher monitoring and compliance costs to investors.]]>
<![CDATA[HUMAN RESOURCE PRACTICES, ORGANIZATIONAL CULTURE, AND DIGITAL LEADERSHIP: DRIVERS OF EMPLOYEE PERFORMANCE IN A STATE-OWNED PLANTATION COMPANY ]]>
<![CDATA[Thamrin]]>;
<![CDATA[Endang Maryanti]]>;
<![CDATA[Loly]]>;
<![CDATA[Nasib]]>;
<![CDATA[Affendy Abu Hassim]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.887
<![CDATA[This study analyzes the influence of compensation, engagement, competence, and organizational culture on employee performance through the application of digitalization and leadership in PTPN IV Regional I. The research is motivated by the importance of digital transformation and strengthening human resources in increasing organizational effectiveness and work productivity of state-owned plantation companies. A quantitative approach was used by collecting data through questionnaires to 264 employees using the purposive random sampling technique. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that compensation, engagement, competence, and organizational culture have a positive and significant effect on the implementation of digitalization, leadership, and employee performance. In addition, the implementation of digitalization and leadership has also been proven to have a positive and significant effect on employee performance. The results of mediation testing showed that the implementation of digitalization and leadership was able to mediate the relationship between compensation, engagement, competence, and organizational culture on employee performance. These findings confirm that improving employee performance requires integrating human resource management, organizational culture, digital transformation, and adaptive leadership to continuously improve work effectiveness and company competitiveness.]]>
<![CDATA[GREEN ACCOUNTING AND GREEN BUSINESS PROCESS MANAGEMENT FOR SUSTAINABLE PERFORMANCE: EVIDENCE FROM COFFEE AGRIBUSINESS INDONESIA ]]>
<![CDATA[Deva Djohan]]>;
<![CDATA[Duffin]]>;
<![CDATA[Ribka Sari Butar-Butar]]>;
<![CDATA[Nasib]]>;
<![CDATA[M. Chandra Wibowo]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.888
<![CDATA[Sustainable development has become an essential issue for small and medium enterprises (SMEs) centered on agribusiness, such as coffee farming operations, because business performance is no longer simply measured by the economic consequences but also by the environmental and social responsibilities. This study analyzes the effect of green accounting and Green Business Process Management (Green BPM) on sustainable performance through financial performance in coffee producers in Sidikalang, Dairi Regency, North Sumatra. The research was quantitative, causal, and associative. The population were coffee farmers in Sidikalang, with a sample of 294 respondents taken by utilizing the Slovin formula with a 5% margin of error. The data were acquired via questionnaires and analyzed using Structural Equation Modelling-Partial Least Squares (SEM-PLS) using a five-point Likert scale. Results reveal that green accounting has a considerable and positive impact on sustainable performance and financial success. Green BPM also has a beneficial and significant influence on sustainability and financial performance. Moreover, financial performance has a favorable and considerable impact on sustainable performance. The mediation test reveals that financial performance mediates the effect of green accounting and Green BPM on sustainable performance. The results suggest that the sustainability of Sidikalang coffee farming is enhanced when farmers are able to monitor environmental costs, develop green business procedures, and transfer these practices into improved financial outcomes. The study has practical implications for coffee producers, farmer organizations, and local stakeholders to enhance the tracking of environmental costs, resource efficiency, waste management, and financial management to support the long-term sustainability of Sidikalang coffee.]]>
<![CDATA[HOW OVERCONFIDENCE, BIAS, AND HERDING AFFECT TRADING DECISIONS: THE MODERATING ROLE OF ACCOUNTING KNOWLEDGE ]]>
<![CDATA[Muhammad Faisal]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.889
<![CDATA[This study examines the influence of Overconfidence Bias and Herding Behavior on stock trading decisions among retail traders on the Indonesia Stock Exchange, with Accounting Information Knowledge as a moderating variable. The study is motivated by the rapid surge in retail investor participation reaching 20.32 million by the end of 2025, with 52.59% under the age of 30 dominating 52-77% of daily transactions, yet exhibiting irrational trading patterns characterized by panic selling, overtrading, and portfolio returns lagging 5% below the benchmark index. The sample consists of fifty-one retail traders who actively trade on the Indonesia Stock Exchange, selected through purposive sampling. Structural Equation Modeling-Partial Least Squares was employed to test the proposed hypotheses. The results indicate that Overconfidence Bias has a positive and significant effect on Trading Decisions, suggesting that higher overconfidence leads to more aggressive and impulsive trading decisions. Herding Behavior has a positive and significant effect on Trading Decisions, indicating that retail traders tend to make market trends, community opinion, and social media sentiment the primary basis for decision-making. However, Accounting Information Knowledge does not moderate the relationship between Overconfidence Bias and Trading Decisions, nor between Herding Behavior and Trading Decisions, indicating a gap between textual understanding of financial information and analytical application in real-time decision-making. The findings suggest that psychological biases dominate retail trading behavior while accounting knowledge remains passive and unable to function as a cognitive filter, highlighting the need for literacy programs that develop analytical skills rather than merely transferring knowledge.]]>
<![CDATA[NAVIGATING EARNINGS MANAGEMENT: THE INTERPLAY OF EARNING POWER, SALES GROWTH, AND CORPORATE GOVERNANCE ]]>
<![CDATA[Siti Alfiyah]]>;
<![CDATA[Etty Murwaningsari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.890
<![CDATA[This study examined whether earning power and sales growth influenced earnings management and whether corporate governance moderated these relationships among cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. The research used a quantitative explanatory design and relied on secondary data obtained from annual reports and financial statements. Earnings management was proxied by the Beneish M-Score, earning power was measured by return on assets, sales growth was measured by the percentage change in net sales, and corporate governance was represented by a governance index based on board independence and audit committee effectiveness. The data were analyzed using regression models with interaction terms, supported by descriptive statistics and classical assumption testing. The results showed that earning power significantly affected earnings management at lower and median risk levels, while sales growth reduced earnings management at the higher risk level. Corporate governance weakened the effect of earning power on earnings management and strengthened the transparency effect of sales growth. These findings indicated that governance mechanisms functioned as an important monitoring device that constrained opportunistic reporting behavior. The study contributed to agency-based earnings management literature by showing that profitability and growth incentives should be interpreted together with governance quality in emerging market settings. The results implied that regulators and firms should strengthen board oversight, audit committee effectiveness, and disclosure discipline to improve financial reporting integrity.]]>
<![CDATA[DETERMINANTS OF ENERGY-SAVING BEHAVIOR AMONG LECTURERS: THE ROLES OF SOCIAL NORMS, HABITS, AND ENVIRONMENTAL AWARENESS IN STMIK CAMPUSES ]]>
<![CDATA[Feriani Astuti Tarigan]]>;
<![CDATA[Hendri]]>;
<![CDATA[Deva Djohan]]>;
<![CDATA[Nasib]]>;
<![CDATA[Kabiru Sa'ad Sa'id]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.892
<![CDATA[This study examines the influence of social norms, habit, and environmental awareness on energy saving behavior among lecturers in three accredited Informatics and Computer Management Colleges in Medan, with a total population of 83 lecturers. Using a census technique, the entire population was sampled. Data were collected through a standardized questionnaire and analyzed using multiple linear regression. The results reveal that social norms have a significant positive effect on energy-saving behavior, indicating that the energy-saving behavior of lecturers is influenced by social norms and pressures within the academic environment. Habit has the most dominant positive influence, suggesting that everyday habits play a crucial role in forming energy-saving behavior. Environmental awareness also has a substantial positive effect, confirming that the higher the environmental awareness, the greater the tendency of lecturers to save energy. Simultaneously, these three variables explain a considerable proportion of the variance in energy saving behavior, demonstrating that energy conservation is driven by the integration of social influence, behavior automatization, and environmental cognition. This study contributes theoretically to the development of environmental behavior literature in higher education and practically to the reinforcement of green campus policies. The findings suggest that institutional leaders should establish pro-environmental social norms, create energy-efficient standard operating procedures, implement real-time feedback systems, and organize regular environmental awareness programs to enhance lecturers' motivation toward sustainable behavior. The study highlights that higher education sustainability is driven not only by institutional rules but also by the active behavioral participation of academic staff in the workplace.]]>
