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Journal of Accounting and Business Education
Published by Universitas Negeri Malang
ISSN : 25287281     EISSN : 2528729X     DOI : 10.17977
Core Subject : Education,
Education
Journal of Accounting and Business Education aims to help researchers publish their work for a wider audience and discover new connections. Journal of Accounting and Business Education publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical research in the field of accounting and business education. Journal of Accounting and Business Education exclusively focuses on educational aspects in the business (accounting and financial management)
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 6 Documents
 1 
Search results for , issue "volume 10, issue 3, march 2026" : 6 Documents clear
Alleviating Financial Accounting Anxiety to Improve Academic Performance among Business Education Students in Colleges of Education in Nigeria Aliyu Aishat; Fawale, Afiss Adebayo; Kudirat A. Aluko; Aliyu Olanrewaju Mustapha
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65266

Abstract

Despite its significance, a significant proportion of students encounter challenges when engaging with coursework involving calculations. As a result, the study examines the perceived influence of Financial Accounting Anxiety on the academic performance of business education students in colleges of education in Kwara State, Nigeria. The population comprised students across three (3) State-owned Colleges of Education, totalling 1,016, and the sample size was determined using Krejcie and Morgan's (1970) method, yielding 279. However, convenience sampling was used to distribute the questionnaire to relevant students. The data were obtained using a Google Forms questionnaire shared via WhatsApp among students. Descriptive and inferential statistical methods were employed to understand the data. A significant relationship was found between complex accounting standards and students' academic performance. Meanwhile, no significant effect of low self-efficacy on academic performance. An emotional response was found to be equally significantly related to the students’ academic performance. Finally, poor study habits were found to influence academic performance. The inherent involvement in accounting principles and standards often creates barriers to comprehension, thereby affecting students' ability to perform effectively in financial accounting courses. This suggests that the design and delivery of accounting curricula need to consider the cognitive load imposed by these standards and how they may exacerbate academic challenges for some students. Facilitators should endeavour to break down complex accounting methods into smaller, more digestible modules.
Governance and Firm Value: Audit Committee and Ownership as Moderators Dede Sunaryo; Hendra Galuh Febrianto; Lena Erdawati; Amalia Indah Fitriana; Mikail Kartaloğlu
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.64196

Abstract

Amid rising investor scrutiny and ESG-driven valuation pressures, the governance quality of consumer goods firms in emerging markets remains inconsistent. This study investigates how transparency, board independence, institutional Ownership, and audit committee effectiveness influence firm value, addressing the urgent need for integrated governance strategies in Indonesia’s Primary Consumer Goods sector. Using panel data from 2020 to 2024 and a fixed-effects regression model, the study tests the direct and moderating effects of governance variables. Results confirm that transparency and board independence significantly enhance firm value, while institutional ownership and audit committee effectiveness not only exert direct influence but also strengthen governance-performance linkages through interaction effects. The study contributes to governance literature by validating the layered nature of internal and external mechanisms and introducing a dual moderation framework. Its novelty lies in empirically demonstrating how governance synergies, rather than isolated mechanisms, drive valuation outcomes. Practically, the findings urge firms to institutionalise governance audits, attract strategic investors, and reinforce board-audit alignment. The study offers actionable insights for regulators, investors, and boards seeking to optimise governance for sustainable value creation.
A Qualitative Exploration of Auditor Trust in Artificial Intelligence Audit Systems Lutfi Ardhani; Tariq Tawfeeq Yousif Alabdullah; Essia Ries Ahmed
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65156

Abstract

This study examined auditors' trust in AI-based audit tools that function as "black box" systems in various Public Accounting Firms (KAPs) in East Java, Indonesia. Based on theories of trust in technology and technology adoption, this study proposes that auditor trust is shaped by cognitive trust in reliability and explainability, social norms within the audit team, and the organizational structure that guides AI implementation. A qualitative approach using the Interpretative Phenomenological Analysis (IPA) methodology was chosen, using in-depth interviews with auditors from small, medium, and internationally affiliated firms to investigate how they interpret, negotiate, and even reject AI output recommendations in their audit practices. The findings indicate that auditors often place conditional trust in AI output. They position AI tools as mere tools that support traditional audit procedures and professional judgment. The higher the auditor's level, the lower the level of trust in AI. AI adoption by public accounting firms is influenced by their business models, strategic risks, and reputations. This study also reveals infrastructure gaps, differences in AI access capabilities, and a strong relational culture in AI integration. This study advances the literature on AI in auditing by presenting an empirically grounded conceptual model of the development of auditor trust in AI-based audit tools operating in a "black box.".
Disposition and Critical Thinking Skills: Accounting Students Perspective Yongky Teguh Setiaji; Ani Wilujeng Suryani; Sanny Sheilla Novia; Salsabila Putri Pamungkas; Iqbal Ainur Rizqi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.62541

Abstract

Critical Thinking Skills (CTS) is an important element in the 21st century skills accounting students must have. Learning characteristics that are technical and procedural limit students to have CTS, and hence, a habit (disposition) is required to foster CTS. This study aims to determine the influence of critical thinking disposition on accounting students' CTS. We collected survey responses from 361 accounting students in Universitas Negeri Malang and analyzed with simple regression. The results showed that critical thinking disposition has a positive effect on CTS. There is no difference in the level of ability between men and women on the variables. Educators should be able to deliver learning process that improves students' CTS through critical thinking disposition, such as problem-based, case study, project-based, and collaborative learning. They are particularly relevant because align with the self-regulatory nature of critical thinking dispositions identified in this study. These approaches may support students in moving beyond procedural task completion toward more reflective and analytical learning behavior.
A Modern Curriculum: Data-Driven Decision Making and AI in Accounting Wilfredo Moran
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65285

Abstract

This paper explores the need to re-evaluate accounting curricula and to incorporate essential data analytics and AI. In this way, it prepares students for the technological demands of the modern accounting profession and ensures that the accounting curriculum keeps up pace with the CPA Evolution Initiative. It explores the evolving landscape of accounting, the benefits of data-driven decision-making, the impact of digital transformation on accounting practices, ethical considerations, challenges and opportunities, pedagogical approaches, the benefits of Industry Partnerships and Collaborative Initiatives, and barriers to implementation. Furthermore, the paper emphasizes the importance of analytical skills and ethical awareness needed by future accountants. By integrating data analytics and AI into accounting curricula, educational institutions can effectively prepare future accountants to navigate the challenges and opportunities these technologies present, ensuring students possess the skills and knowledge to navigate the evolving landscape of the profession. The aim is to provide a roadmap for equipping future accountants with the competencies needed to thrive in the evolving world of data analytics and AI-driven finance and business. It is strongly recommended that curriculum reform be implemented and that students continue learning about data analytics and AI as they evolve. Continuous learning is essential for staying ahead of the curve.
Determinants of Financial Statement Fraud: An Empirical Analysis Based on the Fraud Star Theory in Indonesia Yuha Nadhirah Qintharah; Rosmawati Rosmawati; Rakhmundia Aryo
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.63876

Abstract

This study aims to analyse the determinants of financial statement fraud through the lens of the Fraud Star Theory. The research focuses on companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX). The final sample comprises 71 companies within the Consumer Non-Cyclicals sector, resulting in 213 firm-year observations spanning the 2021–2023 period. Hypothesis testing was conducted using panel data regression analysis via EViews 12 to examine the relationship between the Fraud Star elements and fraudulent financial reporting. The empirical results demonstrate that financial stability has a significant positive effect on financial statement fraud. Conversely, changes in auditors, changes in directors, and corporate integrity exhibit a significant negative effect, suggesting these factors may serve as deterrents to fraudulent activity. Interestingly, financial targets and ineffective monitoring were found to have no significant influence on the occurrence of fraud within this sector. Future research should explore alternative fraud models and extend the analysis to other categories of occupational fraud, such as asset misappropriation and corruption.

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