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Articles 4 Documents
 1 
Managerial Ownership as A Selective Moderator: Strengthening the Role of Capital Structure and Profitability in Firm Value Moh. Cholid Mawardi
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (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.p06

Abstract

This study investigates the influence of capital structure, profitability, and firm size on firm value with managerial ownership as a moderating variable. The analysis is based on secondary data from 78 consumer goods companies listed on the Indonesia Stock Exchange during 2020–2022, producing 234 observations tested using Moderated Regression Analysis (MRA). The results show that capital structure (DER) has a significant positive effect on firm value, while profitability (ROA) and firm size have no significant effect. Profitability does not influence firm value due to unstable earnings during the COVID-19 period, and firm size is also irrelevant since large assets do not always generate profits. Managerial ownership, however, is found to strengthen the effects of capital structure and profitability on firm value but does not moderate the effect of firm size, as asset growth without profitability provides little assurance to investors and managerial shareholding in these companies remains relatively small. The novelty of this study lies in demonstrating that managerial ownership acts as a selective moderator, reinforcing some relationships while failing to affect others, thereby offering new insight into ownership structures and firm value in emerging markets.Keywords: capital structure, profitability, firm size, managerial ownership, firm value
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Sigit Hermawan; Eny Maryanti; Prasetyo Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (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.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices Komang Adi Kurniawan Saputra; Ayu Aryista Dewi; Putu Ayu Sita Laksmi; Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (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.p02

Abstract

This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting Gde Wisnu Wiradharma; Made Sudarma; Mirna Amirya
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (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.2024.v20.i01.p07

Abstract

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (β = 0.453, p < 0.001), organisational commitment (β = 0.406, p < 0.001), and communal culture (β = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.

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