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P. D'YAN YANIARTHA SUKARTHA
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Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : 10.24843/JIAB.2025.v20.i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN 2302-514X, e-ISSN 2303-1018) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. JIAB editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. The Scientific Journal of Accounting and Business (JIAB) is published twice a year in January and July by Accounting Study Program in collaboration with Association of Indonesian Economic Bachelor (ISEI branch of Denpasar). Based on the Decree of the General Director of Strengthening the Research and Development, Ministry of Research, Technology and Higher Education of the Republic of Indonesia 10/C/C3/DT.05.00/2025, Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) was declared as an Accredited Scientific Journal with category “Sinta 2” from Vol. 18 No. 2 2023 until Vol. 23 No. 1 2028 JIAB receives rigorous research articles that have not been offered for publication elsewhere. JIAB focuses on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JIAB accepts the articles from Indonesia authors and other countries. JIAB covered various of research approach, namely: quantitative, qualitative and mixed method. JIAB is indexed by: Science and Technology Index (SINTA 2) Directory of Open Access Journal (DOAJ) Google Scholar Crossref GARUDA ISJD
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
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Search results for , issue "vol. 20 no. 2 (2025)" : 3 Documents clear
ESG Performance and Corporate Tax Aggressiveness: Evidence from Indonesian Listed Firms Gunadi, Mulya Tantra; Ardiana, Putu Agus; Badera, I Dewa Nyoman; Noviari, Naniek
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p07

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and corporate tax aggressiveness among Indonesian listed firms. Using panel data from non-financial companies that disclosed ESG scores during the 2021–2024 period, this research employs panel regression analysis with the effective tax rate (ETR) as a proxy for tax aggressiveness. The analysis controls for firm-specific characteristics, including firm size, leverage, firm age, liquidity, profitability, market valuation, and board size. Grounded in legitimacy theory, this study investigates whether ESG performance reflects firms’ ethical commitment in tax practices or merely serves as symbolic compliance. The empirical findings indicate that ESG performance is positively associated with ETR, suggesting that firms with higher ESG scores tend to exhibit lower levels of tax aggressiveness. In contrast, profitability is found to be a significant driver of tax aggressiveness. These results provide evidence that ESG performance is relevant in shaping corporate tax behavior and offer insights into the effectiveness of mandatory sustainability reporting in Indonesia. The study contributes to the literature on ESG and taxation in emerging markets.
The Impact of Growth Opportunities, Litigation Risk, Firm Size, and Financial Distress on Accounting Conservatism Putry, Nur Anita Chandra; Afifah, Mahya Alya
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i02.p01

Abstract

The purpose of this study is to examine the influence of selected factors on accounting conservatism among manufacturing companies listed on the Indonesia Stock Exchange during the period 2018–2023. Data were collected using a documentation method, specifically by obtaining financial statement information from the official websites of both the Indonesia Stock Exchange and the sampled companies. A total of 276 observations were obtained using a purposive sampling technique within a quantitative research framework. The analysis revealed that litigation risk and financial distress had a statistically significant positive effect on accounting conservatism, as indicated by significance values below the 0.05 threshold. In contrast, firm size was found to have a negative influence on the level of accounting conservatism applied. Meanwhile, growth opportunity was not shown to have any statistically significant impact on the extent to which accounting conservatism was implemented by the companies in the sample.
Money on the Mind: Investigating the Link between Attitude toward Money and Online Gambling Intention Maria; Setyorini, Tuti; Nino, Indawati Jauhar
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i02.p05

Abstract

This paper considers the relationship between attitudes toward money and online gambling intention among young adults in Indonesia and whether financial literacy helps explain this relationship. Drawing on survey evidence from 211 respondents aged between 18 and 35, the findings suggest that particular orientations toward money are associated with different levels of vulnerability to online gambling. Specifically, the Power-Prestige dimension is positively related to online gambling intention, suggesting that individuals who attach status and symbolic value to money may be more inclined to engage in such behaviour. By contrast, Distrust is negatively associated with online gambling intention, suggesting a more cautious orientation toward financial decisions. The analysis further shows that financial literacy plays an important mediating role. In the relationship between Power-Prestige and online gambling intention, financial literacy appears to weaken the tendency toward gambling participation. However, in the relationship between Distrust and online gambling intention, financial literacy operates in the opposite direction. Taken together, these findings indicate that financial literacy is not merely a technical capacity but may function as a cognitive mechanism through which individuals interpret financial risk, opportunity, and self-control. The study contributes to the literature on financial behaviour by showing how psychological attitudes toward money shape risky financial intentions, and it offers practical implications for financial education programmes and interventions aimed at young adults.

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