cover
Contact Name
Shera Afidatunisa
Contact Email
shera@abcollab.id
Phone
+6285720123888
Journal Mail Official
ijota.abcollab@gmail.com
Editorial Address
Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Indonesian Journal of Taxation and Accounting
ISSN : 29884896     EISSN : 29886422     DOI : https://doi.org/10.66053/ijota
Core Subject : Economy, Social,
1. Taxation Tax Policy and Fiscal Policy Tax Compliance and Tax Administration Tax Planning and Tax Avoidance Corporate Taxation International Taxation Digital Taxation and Tax Technology Behavioral Aspects in Tax Compliance 2. Financial Accounting and Reporting Financial Reporting Standards Financial Statement Analysis Earnings Quality and Earnings Management Disclosure and Transparency Integrated Reporting Sustainability and Environmental Reporting ESG Disclosure 3. Management Accounting and Strategic Control Cost Accounting and Cost Management Budgeting Systems Performance Measurement Systems Strategic Management Accounting Decision Support Systems 4. Auditing and Assurance External Auditing Internal Auditing Audit Quality and Audit Risk Forensic Accounting Fraud Examination Assurance and Attestation Services 5. Corporate Governance and Accountability Corporate Governance Mechanisms Board Structure and Effectiveness Internal Control Systems Corporate Transparency Ethical and Professional Standards in Accounting 6. Accounting Information Systems and Digital Accounting Accounting Information Systems Financial Technology in Accounting Accounting Analytics and Big Data Artificial Intelligence Applications in Accounting Digital Financial Reporting 7. Public Sector and Nonprofit Accounting Government Accounting Public Financial Management Fiscal Accountability Government Financial Reporting Nonprofit Accounting 8. Islamic Accounting and Finance Sharia-Compliant Accounting Practices Islamic Financial Reporting Zakat Accounting Waqf Accounting Governance in Islamic Financial Institutions 9. Capital Markets and Financial Institutions Accounting in Capital Markets Banking Performance and Reporting Financial Regulation Market Reactions to Accounting Information 10. Accounting Education and Profession Accounting Curriculum Development Competency-Based Accounting Education Professional Accounting Certification Digital Learning in Accounting Education 11. Accounting Theory and Development Accounting Conceptual Framework Accounting Theory Development Historical Development of Accounting Institutional Perspectives in Accounting
Articles 62 Documents
The Effect of Executive Compensation and Managerial Ownership on Earnings Management with CEO Overconfidence as a Moderating Variable Ni Luh Ayu Karningsih; Anak Agung Gde Putu Widanaputra; I Ketut Yadnyana; Ayu Aryista Dewi
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.628

Abstract

Purpose – This study examines the effect of executive compensation and managerial ownership on earnings management, and the moderating role of CEO overconfidence in these relationships within Indonesian non-financial firms. Methods – A quantitative approach was applied using 152 firm-year observations from Basic Materials, Consumer Cyclicals, Consumer Non-Cyclicals, Industrials, and Healthcare companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling was used. Earnings management was measured through discretionary accruals using the Modified Jones Model. Executive compensation was measured as the natural logarithm of top executive remuneration, managerial ownership as the natural logarithm of management share ownership, and CEO overconfidence as the capital expenditure to operating cash flow ratio. Data were analyzed using fixed-effects panel regression with firm-clustered standard errors. Findings – Executive compensation and managerial ownership negatively and significantly affect earnings management, confirming the alignment effect of agency theory. CEO overconfidence does not significantly moderate either relationship; both governance mechanisms remain effective regardless of CEO overconfidence. A supplementary binary overconfidence test shows that managerial ownership is measurement-sensitive. Research implications – The findings suggest that agency theory’s rational-manager assumption explains the direct effects of compensation and ownership. The non-significant moderation effects and measurement sensitivity imply that the interaction between psychological bias and governance mechanisms is context-dependent and proxy-specific. Future research should employ multiple overconfidence measures to define moderation boundaries. Originality – This study simultaneously tests two governance mechanisms and their interaction with CEO overconfidence in one Indonesian model, offering methodological and contextual insight rather than a definitive empirical claim.
Muhammadiyah Values as a Moderator of the Effects of Entrepreneurial Orientation, Financial Literacy, and Digital Leadership on University Performance Acep Suherman; Sri Widyastuti; Nurmala Ahmar
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.630

Abstract

Purpose – This study examines how entrepreneurial orientation and financial literacy influence perceived university performance and investigates the mediating role of digital leadership and the moderating role of Muhammadiyah values. The study addresses the limited integration of strategic capabilities and religio-cultural values in higher education performance models. Methods – A quantitative cross-sectional design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 456 leaders of Muhammadiyah and Aisyiyah universities across Indonesia through structured questionnaires. Findings – Entrepreneurial orientation, financial literacy, and digital leadership each have positive and significant effects on perceived university performance. Digital leadership partially mediates the relationships between entrepreneurial orientation and performance, as well as between financial literacy and performance. Muhammadiyah values strengthen the relationship between digital leadership and performance, weaken the relationship between financial literacy and performance, and do not significantly moderate the relationship between entrepreneurial orientation and performance. Research implications – The cross-sectional design and reliance on self-reported leadership perceptions limit causal inference and may introduce common method bias. Future research should employ longitudinal or multilevel designs and incorporate objective performance indicators. Originality – This study demonstrates that religio-cultural institutional values act as differentiated boundary conditions in higher education, selectively strengthening, weakening, or not affecting capability–performance relationships