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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 3 Documents
 1 
Search results for , issue "volume 9, issue 1, september 2024" : 3 Documents clear
Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Company Value with Profitability as a Moderating Variabel Amanda Puspita Sari; Eny Maryanti
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i1.51241

Abstract

This study aims to determine the effect of intellectual capital, corporate social responsibility, and good corporate governance on company value with profitability as a moderating variable. The sample in this research was taken using a purposive sampling method from companies listed in LQ45 on the Indonesian Stock Exchange for the 2018-2022 period. The number of samples used was 20 companies. The analytical method used is multiple linear regression and Moderate Regression Analysis (MRA) using the SPSS 26 application. The results of this study show that intellectual capital has a negative effect on company value, corporate social responsibility has no effect on company value, while good corporate governance has a significant effect on company value, profitability is able to moderate the influence of intellectual capital and good corporate governance on company value, meanwhile profitability cannot moderate the relationship of corporate social responsibility to company value. The implications of this research are expected to be a reference for companies and investors to consider social responsibility more and It also becomes the basis for development for subsequent research involving the same variables or research population
Understanding the Implementation of Enterprise Resource Planning System: A Phenomenological Study Meivida Medyastanti; Eko Ganis Suharsono; Zaki Baridwan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i1.53449

Abstract

This phenomenological study examines the implementation of an Enterprise Resource Planning (ERP) system at PT. X, a construction and engineering company in Indonesia. The research aims to understand the experiences and perceptions of employees regarding the ERP system's integration and its impact on organizational processes. Through qualitative interviews and thematic analysis, key themes emerged such as mindset change, top management commitment, change management strategies, and functional improvements in project control, transaction speed, and human resource management. The findings reveal the transformative effects of the ERP system on operational efficiency, decision-making, and strategic alignment within PT. X. This study contributes to the theoretical understanding of ERP implementation and offers practical insights for companies considering or currently undergoing similar transitions.
Determinants of Sustainability Reporting Quality in Indonesia Tiyani Larassati; Dodik Juliardi; Sri Pujiningsih
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i1.53481

Abstract

This study aims to investigate the effect of corporate integrity, external assurance, foreign ownership structure, audit committee size and meetings on the quality of sustainability reporting. The sample in this study is public companies listed on the Indonesia Stock Exchange from 2021 to 2022. This study uses Random Effect Model panel regression. The results showed that corporate integrity, external assurance, and audit committee meetings have a positive impact. Foreign ownership structure and audit committee size have no effect. Limitations in this study, first, the potential influence on the quality of sustainability reporting is not limited to the variables tested in this study. Further research can be conducted on new determinants, such as corporate vision and/or mission, organizational culture, management competencies, and market pressures. Second, this research only uses quantitative methods, further research can use qualitative methods. This study has theoretical implications to add to the legitimacy theory literature in explaining the relationship between variables. Practical implications, for company managers can apply the principles of corporate integrity, consider external assurance services and increase the number of audit committee meetings. Regulators are expected to play an active role in drafting regulations related to upholding the principles of integrity, using external assurance services and organizing audit committee meetings. This research emphasizes quality over quantity. This study is also the first research in the Indonesian context to investigate the role of corporate integrity and involve the choice of external assurance service providers as a proxy.

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