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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 124 Documents
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Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality? Lutfi Ardhani; Bambang Subroto; Bambang Hariadi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v4i1.8145

Abstract

This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.  
The Effectiveness of Using an Interactive e-Module to Improve Learning Outcomes Darpiyah - Darpiyah; Sulastri - Sulastri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.47605

Abstract

This research aims to determine the effectiveness of using an interactive e-module based on a website using Google Site for tax-related material. This research phase employs a two-group pretest-posttest with control group research design. The research subjects are 50 students from the 11th-grade Accounting class at SMKN 1 Prigen. Data collection is carried out using a test technique in both the experimental and control groups. The data analysis technique involves qualitative data. In the experimental group, an improvement in learning outcomes of 0.7006 was obtained, indicating that the interactive electronic tax-based website module is categorized as highly effective in enhancing learning outcomes. The results of the T-test calculation for learning outcomes reveal that the interactive electronic tax-based website module has a significant and effective impact on improving learning outcomes.
The Moderating Effect of CEO Attributes on The Relationship Between CSR and CEO Power And Company Performance. Naila Afni; Makarnayawati Makarnayawati; Dodik Juliardi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.56096

Abstract

Prior empirical studies have shown how CEO power affects firm performance and (CSR). The purpose of this study is to investigate the relationship between CEO quality and firm success by minimizing the influence of CSR and CEO power. To assess data from mining companies listed on the Indonesia Stock Exchange, Smart PLS was utilized. According to the research’s findings, the influence of CSR on company success and CEO authority are not influenced by factors like tenure, age, or education. A company's positive image among the public, investors, and other stakeholders is reinforced by CSR disclosure, which is frequently seen to improve a company's reputation. But according to the research's findings, a number of CSR elements actually take attention away from improving business success. Stakeholders should consider this research when assessing the effect of CSR disclosure on business performance. To improve corporate legitimacy, policymakers should place more emphasis on responsibility and openness. Additionally, This study is the first to examine CEO characteristics as moderating factors in the context of Indonesia.
Exploring Behavioral Biases in Investment Decisions: Insights from a CIMO-Based Systematic Literature Review Satia Nur Maharani; Sendi Nopita Sari
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.68152

Abstract

This study aims to identify and analyze behavioral biases that influence investors in their financial decision-making. The research approach employs a Systematic Literature Review (SLR) using the CIMO-Logic framework (Context, Intervention, Mechanism, and Outcome). The scope of the study covers a 21-year period (2004–2024) to evaluate research trends, methodologies, and gaps, with 410 selected articles obtained from Publish or Perish, Google Scholar, and ScienceDirect. The findings indicate that behavioral finance is influenced by economic factors, individual psychology, market information, and social interactions. The results indicate that previous research has been dominated by topics such as herding, overconfidence, mood, and heuristics, while topics such as self-attribution, gender, the illusion of control, investor personality, information transparency, social media, and experimental behavior remain relatively limited. The contributions of this study support the continued development of the field of finance by providing empirical evidence on the behavioral factors influencing investment decision-making. Theoretically, this study builds upon previous research related to the psychological and behavioral aspects of investing in explaining investor behavior within the framework of modern financial theory. In practical terms, this study provides in-depth insights for investors, policymakers, regulatory authorities, and financial institutions in designing intervention measures, educational programs, and regulatory frameworks aimed at reducing behavioral biases and promoting more rational and efficient investment decision making.

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