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INDONESIA
Indatu Journal of Management and Accounting
Published by PT. Heca Sentra Analitika
ISSN : -     EISSN : 30256992     DOI : https://doi.org/10.60084/ijma
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Indatu Journal of Management and Accounting (IJMA) is a leading international scholarly publication that presents original research papers and comprehensive review articles within the field of management and accounting. IJMA maintains a resolute dedication to achieving exceptional standards, significance, and influence, serving as an indispensable asset for scholars, professionals, and educators across the globe. Topics of this journal includes, but not limited to Financial Accounting and Reporting, Managerial Accounting, Auditing and Assurance, Taxation, Corporate Governance, Strategic Management, Human Resource Management, Marketing Management, Operations and Supply Chain Management Entrepreneurship and Innovation, Sustainability and Corporate Social Responsibility, Financial Management, Performance Measurement and Evaluation, Management Information Systems, Economic and Financial Analysis, Business Ethics and Corporate Governance, International Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2024): June 2024" : 5 Documents clear
Refining ESG Disclosure's Role in Corporate Economic, Environmental, and Social Sustainability Performance Ray, Samrat; Hardi, Irsan
Indatu Journal of Management and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v2i1.144

Abstract

This research examines the complexities of corporate sustainability, exploring the interconnections between environmental, social, and governance (ESG) disclosure, corporate governance frameworks, investor engagement in ESG practices, and sustainability performance improvements. Regression analysis were employed to analyze data collected from 121 participants across various professions in India. The findings indicate that ESG disclosures have an impact on the Sustainability Performance Transformation Index (SPTI), suggesting that disclosures alone may not necessarily lead to improved sustainability. Additionally, SPTI was found to be correlated with company management practices and investor engagement in ESG issues. The model demonstrates strong explanatory power (R2 = 0.979), underscoring the importance of adopting multidisciplinary methodologies for achieving lasting transformation. The conclusions drawn from this study offer insights that businesses, investors, and policymakers can leverage to strike a balance between long-term sustainability objectives and economic development.
ESG and Firm Value Linkage: A Case Study in the Automotive Industry Ray, Samrat; Kumar, Dhirendra; Roy, Sumitra; Verma, Anil
Indatu Journal of Management and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v2i1.154

Abstract

Environmental, social, and governance (ESG) performance and firm value are under scrutiny in this study, examining the impact of ESG factors on financial metrics. A survey was conducted, and the questionnaire was distributed to stakeholders within the automotive industry in India. Statistical analyses, including regression and correlation techniques, were employed to ascertain the connections between firm value and ESG performance. Strong correlations between ESG performance and financial indicators were observed. The findings underscore the significance of social responsibility practices in enhancing a company's trustworthiness, fostering trust among stakeholders, and maintaining long-term competitiveness. Furthermore, the study illustrates the integration of environmentally friendly business methods within the automotive industry. It emphasizes the importance of aligning ESG practices and social responsibility objectives with financial performance goals.
Analysis of the Influence of Financial Literacy, Compulsive Buying, and Income on Debt Behavior Silaban, Cristin Yeremia; Fachrudin, Khaira Amalia; Irawati, Nisrul; Syahyunan, Syahyunan
Indatu Journal of Management and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v2i1.159

Abstract

Ease of shopping, low self-control, and income have encouraged unhealthy debt behavior in this current era. This research examines factors that encourage debt behavior, such as financial literacy, compulsive buying, and income. The subjects of this study are active undergraduate students at the Faculty of Economics and Business, Universitas Sumatera Utara (USU). This type of research is associated with quantitative data and was conducted at the USU in Medan City from March 2023 to January 2024. The sample used was 528 students, who were selected by random sampling method according to the Slovin formula. The analysis technique used is multiple linear regression analysis. Research results show that partial financial literacy has a negative and significant impact on debt behavior, compulsive buying has a positive and significant impact on debt behavior, and income has a negative and significant impact on debt behavior among active students at the Faculty of Economics and Business, USU. Students should have good financial literacy, minimize compulsive buying, and control themselves in carrying out various transactions adjusted to their income; then, debt behavior will be minimized.
How Does a Whistleblowing System Prevent Earnings Management? Insights from Corporate Governance Perspective Giovani, Cut Maneka; Anzib, Nuraini; Arfan, Muhammad
Indatu Journal of Management and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v2i1.192

Abstract

The whistleblowing system (WBS) is a component of the internal control system that plays a crucial role in preventing irregularities and fraud, as well as reinforcing the implementation of good governance practices. Therefore, this study aims to examine the whistleblowing system's role in moderating the effect of corporate governance (institutional ownership, independent commissioners, and audit committees) on earnings management. The population of this study comprises 147 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The sample was selected using simple random sampling, resulting in 60 companies per year and a total data observation of 300. Moderated Regression Analysis (MRA) was chosen as the analysis method, and the estimation results indicate that the whistleblowing system strengthens the negative effect of institutional ownership, independent commissioners, and audit committees on earnings management. These results demonstrate that with a whistleblowing system in place, governance functions more effectively in reducing earnings management compared to companies without such a system. This study contributes to the literature by illustrating that the whistleblowing system operates more optimally with the support of corporate governance. Policies are needed to enhance the relationship between corporate governance mechanisms and earnings management activities, with the whistleblowing system policy expected to enhance the effectiveness of functional governance and consequently reduce earnings management activities.
Business Confidence in Indonesia: Which Macroeconomic Factors Have Long-Term Impact? Hardi, Irsan; Ali, Najabat; Duwal, Niroj; Devi, N. Chitra; Mardayanti, Ulfa; Idroes, Ghalieb Mutig
Indatu Journal of Management and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v2i1.203

Abstract

Business confidence refers to the level of optimism or pessimism that business owners have about the prospects of their companies and the overall economy. Thus, the focus of this study is to examine the long-term impact of various macroeconomic factors—economic growth, government expenditure, interest rates, inflation, exchange rates, and the composite stock price index—on the business confidence index in Indonesia by utilizing monthly data from January 2009 to December 2022. We employ Dynamic Ordinary Least Squares (DOLS) and Fully-Modified Ordinary Least Squares (FMOLS) as the main methods, with Canonical Cointegrating Regressions (CCR) as a robustness check method. The study also utilizes pairwise Granger causality tests for a comprehensive analysis. The findings indicate that all macroeconomic factors significantly impact the business confidence index in the long term across all methodologies. Specifically, economic growth, inflation, and the composite stock price index exert a positive impact, while government expenditure, interest rates, and exchange rates indicate a negative impact on the business confidence index. This evidence emphasizes the importance for businesses to diligently monitor macroeconomic trends and understand the patterns in these indicators so that companies can better anticipate changes in business sentiment. Taking a long-term perspective when making strategic decisions and investments is also advisable, recognizing that the influence of macroeconomic factors on business confidence may be more pronounced over time.

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