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
637 Documents
<![CDATA[SELF-CONTROL AS A MEDIATOR BETWEEN FINANCIAL LITERACY, LIFESTYLE, AND UNIVERSITY STUDENTS' CONSUMPTIVE BEHAVIOR ]]>
<![CDATA[Ninda Amalia Putri]]>;
<![CDATA[Romi Ferdian]]>;
<![CDATA[Yasir Hudzaifah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.858
<![CDATA[This study aimed to analyze the effect of financial literacy and lifestyle on the consumptive behavior of university students in Sintang Regency, as well as to examine the role of self-control as a mediating variable. The object of this study was active university students, with a total population of 5,293 students across six higher education institutions in Sintang Regency. Using a proportionate stratified random sampling technique with the Slovin formula approach and a 10% margin of error, 100 respondents were selected. This study utilized primary data collected through a Likert-scale questionnaire distributed online. This study adopted a quantitative approach with a causal-associative method and was analyzed using Structural Equation Modeling-Partial Least Squares assisted by SmartPLS 4.0 software. The results showed that financial literacy had a direct, positive, and significant effect on consumptive behavior, with a coefficient value of 0.246 and a probability value of 0.020. Lifestyle also had a direct, positive, and significant effect on consumptive behavior, with a coefficient value of 0.248 and a probability value of 0.004. Self-control significantly mediated the effect of both financial literacy and lifestyle on students' consumptive behavior, with indirect effect coefficients of 0.158 and 0.106, respectively. This research model contributed moderately to the variance of consumptive behavior, with an R-squared value of 0.389. This study highlighted a unique finding that in the digital era, a high level of financial understanding paradoxically created overconfidence in shopping smartly, while success in self-discipline triggered a psychological justification to loosen financial constraints as a self-reward mechanism.]]>
<![CDATA[UNDERSTANDING GOING CONCERN AUDIT OPINION: AUDIT QUALITY, SIZE, AND GOVERNANCE EFFECTS ]]>
<![CDATA[Adhitya Budhiman]]>;
<![CDATA[Rita Yuniarti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.864
<![CDATA[This study aimed to examine the effect of audit quality, firm size, and Good Corporate Governance mechanisms on going concern audit opinions in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2017–2023 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 83 food and beverage manufacturing companies, and a sample of 51 companies was selected through purposive sampling, resulting in 357 observations over seven years. Secondary data were collected from financial statements, audit reports, and annual reports. The data were analyzed using logistic regression. The results showed that audit quality had a significant positive effect on going concern audit opinions, with a regression coefficient of 1.220 and a significance value of 0.000. Firm size had a significant negative effect on going concern audit opinions, with a regression coefficient of −0.340 and a significance value of 0.000. Good Corporate Governance had a significant positive effect on going concern audit opinions, with a regression coefficient of 3.016 and a significance value of 0.017. The logistic regression model explained 58.5 percent of the variation in going concern audit opinions, as indicated by the Nagelkerke R Square value, while the remaining 41.5 percent was attributed to factors outside the model. These findings implied that higher audit quality and stronger governance practices increased the likelihood of auditors disclosing going concern uncertainties, while larger firms were less likely to receive such opinions due to their stronger financial capacity and business sustainability.]]>
<![CDATA[PROFITABILITY, LIQUIDITY, SOLVENCY, AND STOCK PRICES: EVIDENCE FROM THE TRANSPORTATION AND LOGISTICS SECTOR IN INDONESIA ]]>
<![CDATA[Adit Pratama]]>;
<![CDATA[Romi Ferdian]]>;
<![CDATA[Wulan Purnama Sari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.884
<![CDATA[This study aimed to examine the effect of profitability, liquidity, and solvency on stock prices in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 37 transportation and logistics companies, and a sample of 30 companies was selected through purposive sampling, resulting in 150 observations over five years. Secondary data were collected from financial statements and annual reports. The data were analyzed using multiple linear regression after classical assumption tests were conducted. The results showed that profitability had no significant effect on stock prices, with a significance value of 0.873. Liquidity had no significant effect on stock prices, with a significance value of 0.658. Solvency had no significant effect on stock prices, with a significance value of 0.694. The simultaneous test showed that profitability, liquidity, and solvency collectively did not have a significant effect on stock prices, with an F-statistic significance value of 0.926. The coefficient of determination showed that only 1.8 percent of the variation in stock prices was explained by the independent variables, while the remaining 98.2 percent was influenced by factors outside the model. These findings implied that stock prices in the transportation and logistics sector during the observation period were shaped predominantly by factors beyond firm-level accounting ratios, including macroeconomic conditions, sector-specific dynamics, and market sentiment.]]>
<![CDATA[THE EFFECT OF SOCIAL WORK ENVIRONMENT ON CNSD EQUIPMENT OPERATIONAL RELIABILITY AT SOEKARNO-HATTA AIRPORT ]]>
<![CDATA[Inta Huliana]]>;
<![CDATA[Dian Anggraini P.]]>;
<![CDATA[Toni]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.895
<![CDATA[This study aimed to examine the effect of the social work environment of air navigation technicians on the operational reliability of Communication, Navigation, Surveillance and Data (CNSD) equipment at Soekarno-Hatta International Airport. The study employed a quantitative approach with an associative survey method. The population consisted of 55 air navigation technicians of the CNSD Technical Unit at Perum LPPNPI (AirNav Indonesia) Jakarta Air Traffic Service Center, and all 55 technicians were selected as respondents through simple random sampling. Primary data were collected through a five-point Likert-scale questionnaire distributed online, complemented by secondary data from maintenance logbooks and fault records. The data were analyzed using simple linear regression after validity, reliability, and classical assumption tests were conducted. The results showed that eight of ten items of the social work environment variable were valid, with a Cronbach's Alpha of 0.917, while all eight items of the equipment reliability variable were valid, with a Cronbach's Alpha of 0.885. The regression equation obtained was Y = 14.378 + 0.611X, with a t-value of 7.496 and a significance value of 0.000, and an F-value of 56.189 with a significance value of 0.000, indicating a positive and significant effect. The coefficient of determination was 0.515, meaning the social work environment explained 51.5 percent of the variation in CNSD equipment operational reliability, while the remaining 48.5 percent was explained by other factors. These findings implied that strengthening technical communication, team coordination, and supervisory support can enhance the operational reliability of CNSD equipment and support safe and continuous flight navigation services.]]>
<![CDATA[ACCOUNTING SYSTEMS, INTERNAL CONTROL, AND FINANCIAL REPORTING QUALITY: THE MODERATING ROLE OF TRANSPARENCY IN THE MINISTRY OF AGRICULTURE, INDONESIA ]]>
<![CDATA[Ramu Puspita Embun Sari]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.910
<![CDATA[This study examines the influence of accounting systems and internal control systems on financial reporting quality, with transparency as a moderating variable, at the Ministry of Agriculture of the Republic of Indonesia. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 199 respondents from various work units within the Ministry of Agriculture involved in financial reporting preparation. Data were collected through structured questionnaires using a six-point Likert scale. The results indicate that accounting systems have a positive and significant effect on financial reporting quality, confirming that better implementation of accounting systems leads to higher quality financial statements. Internal control systems also have a positive and significant effect on financial reporting quality and emerge as the dominant factor in improving financial reporting quality. Transparency strengthens the relationship between accounting systems and financial reporting quality, while it affects the relationship between internal control systems and financial reporting quality with a negative coefficient, suggesting that higher transparency weakens the influence of internal control systems. The model demonstrates strong explanatory power with an Adjusted R-squared of 0.838, indicating that 83.8% of the variation in financial reporting quality is explained by the independent variables. These findings highlight the importance of strengthening accounting systems and internal control systems while maintaining balanced transparency to optimize financial reporting quality in government institutions.]]>
<![CDATA[CORPORATE GOVERNANCE MODERATING GREEN INTELLECTUAL CAPITAL AND BLUE ACCOUNTING DISCLOSURE EFFECTS ON SUSTAINABILITY PERFORMANCE ]]>
<![CDATA[Sri Bulan]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Dian Widiyati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.911
<![CDATA[This study aimed to examine and analyze the role of corporate governance in moderating the influence of green intellectual capital and blue accounting disclosure on corporate sustainability performance. The study employed an associative quantitative approach. The population consisted of 91 energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, and a sample of 21 companies was selected through purposive sampling, resulting in 105 firm-year observations. Secondary data were obtained from annual reports, sustainability reports, and corporate governance reports. The data were analyzed using panel data regression and Moderated Regression Analysis with the assistance of EViews 13 software after descriptive statistics, model selection tests, and classical assumption tests were conducted. The results showed that green intellectual capital had no significant effect on sustainability performance, with a t-statistic of -1.855511 and a significance value of 0.0664. Blue accounting disclosure had a positive and significant effect on sustainability performance, with a t-statistic of 2.685552 and a significance value of 0.0085. Corporate governance significantly moderated the influence of green intellectual capital on sustainability performance, with a t-statistic of 2.044847 and a significance value of 0.0442. However, corporate governance did not moderate the influence of blue accounting disclosure on sustainability performance, with a t-statistic of -1.407638 and a significance value of 0.1632. These findings implied that environmentally oriented intangible resources alone were insufficient to enhance sustainability performance, while greater transparency in water and marine resource management improved sustainability performance, and effective governance enabled firms to better utilize green intellectual resources to achieve sustainability objectives.]]>
<![CDATA[TAX MANAGEMENT IN ENERGY SECTOR: CSR DISCLOSURE AS MODERATOR AND PROFITABILITY AS MEDIATOR IN THE GOVERNANCE-FINANCE NEXUS ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Irsyad Ilham Dwi Febrian]]>;
<![CDATA[Ubaidillah Fadhil Rohman]]>;
<![CDATA[Ahmad Piyan]]>;
<![CDATA[Muhammad Denny Kurniawan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.928
<![CDATA[This study examined the effects of capital intensity, leverage, institutional ownership, and independent commissioners on tax management, measured by the effective tax rate (ETR), in energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. It also investigated the moderating role of Corporate Social Responsibility (CSR) disclosure and the mediating role of profitability, measured by Return on Assets (ROA). A quantitative approach was employed using panel data regression, Moderated Regression Analysis, and the Sobel test. The sample comprised 15 companies selected through purposive sampling from a population of 91 companies, yielding 60 observations. Secondary data were obtained from annual and sustainability reports. The results indicated that institutional ownership had a significant negative effect on ETR (β = −1.230, p = 0.000), whereas independent commissioners had a significant positive effect (β = 1.294, p = 0.014). Capital intensity and leverage had no significant effects. CSR disclosure strengthened the relationship between institutional ownership and ETR (β = 1.137, p = 0.004) but weakened the relationship between independent commissioners and ETR (β = −1.644, p = 0.015). Profitability mediated only the relationship between capital intensity and ETR (Sobel t = 2.33). The adjusted coefficient of determination was 33.21%, indicating that the model explained 33.21% of the variation in ETR. These findings highlighted the importance of corporate governance and CSR disclosure in shaping tax practices, while profitability provided a mediating mechanism linking capital intensity to tax management.]]>
<![CDATA[THE DUAL PATHWAY TO TAX STRATEGY: FIRM SIZE AND PROFITABILITY IN TRANSPORTATION AND LOGISTICS SECTOR ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Vincent Olawale Bamidele]]>;
<![CDATA[Syifa Nurfauziyyah Aulia]]>;
<![CDATA[Dewi Amelia]]>;
<![CDATA[Dwi Oktaviani]]>;
<![CDATA[Adinda Keysha Namora]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.929
<![CDATA[This study aimed to examine the effect of capital intensity, institutional ownership, and liquidity on tax management, with firm size as a moderating variable and profitability as a mediating variable, in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employed a quantitative approach with an associative-causal design. The population consisted of transportation and logistics companies, and a sample of 14 companies was selected through purposive sampling, resulting in 70 observations over five years. Secondary data were collected from financial statements and annual reports. The data were analyzed using panel data regression with the Common Effect Model, classical assumption tests, and the Sobel test for mediation. The results showed that capital intensity had a significant negative effect on tax management, with a regression coefficient of −9.197 and a significance value of 0.012. Institutional ownership had a significant negative effect, with a regression coefficient of −6.794 and a significance value of 0.020. Liquidity had no significant effect, with a significance value of 0.371. Firm size significantly moderated the effects of capital intensity and institutional ownership on tax management, with significance values of 0.012 and 0.022, but did not moderate the effect of liquidity, with a significance value of 0.435. Profitability mediated the effect of capital intensity on tax management, with a Sobel t-statistic of 2.508, but did not mediate the effects of institutional ownership and liquidity. The adjusted coefficient of determination indicated that 16.29 percent of the variation in tax management was explained by the model. These findings implied that capital intensity and institutional ownership were key determinants of tax management.]]>
<![CDATA[DECONSTRUCTING THE FRAUD HEPTAGON: INTERNAL ANTECEDENTS IN INDONESIA'S INFRASTRUCTURE SECTOR ]]>
<![CDATA[Siti Nur Amelia]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Rima Dwi Amanda]]>;
<![CDATA[Taqiyya Sajwa Lestari]]>;
<![CDATA[Zachrasari Laksono]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.930
<![CDATA[This study aimed to examine the effect of financial target, financial stability, external pressure, personal financial need, change in directors, effective monitoring, nature of industry, change in auditors, frequency of CEO pictures, ignorance, and greed on fraudulent financial statements in infrastructure companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 70 infrastructure companies, and a sample of 21 companies was selected through purposive sampling, resulting in 84 observations over four years. Secondary data were collected from annual reports and financial statements. The data were analyzed using panel data regression with the Fixed Effect Model after the Chow and Hausman tests, classical assumption tests, and hypothesis testing. The results showed that financial stability had a significant negative effect on fraudulent financial statements, with a regression coefficient of −232.049 and a significance value of 0.000. External pressure had a significant positive effect, with a regression coefficient of 798.317 and a significance value of 0.000. Financial target, personal financial need, change in directors, effective monitoring, nature of industry, change in auditors, frequency of CEO pictures, ignorance, and greed did not have a significant effect. The adjusted coefficient of determination indicated that 54.30 percent of the variation in fraudulent financial statements was explained by the model, while the F-test confirmed that all independent variables simultaneously affected fraudulent financial statements with a significance value of 0.000. These findings implied that external business pressures remained the strongest driver of fraudulent behavior.]]>
<![CDATA[FIRM SIZE AND DEBT AS DETERMINANTS OF TAX AGGRESSIVENESS: THE MODERATING EFFECT OF DIVIDEND POLICY ]]>
<![CDATA[Mariasi Octavia Dewi]]>;
<![CDATA[I Ketut Wenten]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i5.931
<![CDATA[This study aimed to analyze the effect of firm size and leverage on tax aggressiveness, with dividend policy as a moderating variable, in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 128 consumer non-cyclical companies, and a sample of 23 companies was selected through purposive sampling after outlier treatment, resulting in 115 observations over five years. Secondary data were collected from annual financial statements. The data were analyzed using panel data regression and Moderated Regression Analysis with the assistance of Microsoft Excel and EViews version 12. The results showed that firm size had no significant effect on tax aggressiveness, with a probability value of 0.170. Leverage had a significant negative effect on tax aggressiveness, with a regression coefficient of −0.120 and a significance value of 0.034. Dividend policy did not moderate the effect of firm size on tax aggressiveness, with a significance value of 0.740, but significantly moderated the effect of leverage on tax aggressiveness, with a regression coefficient of 0.570 and a significance value of 0.000. The F-test confirmed that firm size and leverage simultaneously affected tax aggressiveness with a significance value of 0.001. These findings implied that leverage served as a key determinant of tax aggressiveness, and that dividend policy strengthened the relationship between leverage and tax aggressiveness by encouraging companies to manage tax expenses more strategically.]]>
