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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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Do Personality Traits Predict Skepticism? Locus of Control Mediation in Public Audits Victor Pattiasina; Khusnul Khotimah; Nur Choirul Afif; Amena Sibghatulla
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65282

Abstract

This study examines the mediating role of locus of control in the relationship between openness, conscientiousness, and professional skepticism among public sector auditors at the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of Papua Province. Using a quantitative explanatory design, data were collected through a survey questionnaire distributed to all 150 auditors using a saturated sampling approach, with 132 valid responses analyzed. The study employed SmartPLS 4 to test the measurement and structural models. The results indicate that openness and conscientiousness have positive and significant effects on professional skepticism. Both personality traits also positively influence locus of control, which in turn significantly affects professional skepticism. Furthermore, locus of control partially mediates the effects of openness and conscientiousness on professional skepticism. These findings suggest that auditors with stronger openness, conscientiousness, and internal locus of control tend to demonstrate a higher level of professional skepticism in conducting audits. The study contributes to the auditing literature by extending Social Cognitive Theory in explaining the psychological mechanism underlying skeptical judgment in the public sector audit context. Practically, the findings imply that audit institutions should strengthen auditors’ psychological development through training, supervision, and recruitment policies that support adaptive personality traits and internal control orientation to improve audit quality and public accountability.
The Effect of Constructive Alignment in Course Design on Accounting Students’ Development of Written Communication Competence Diana Tien Irafahmi; P John Williams; Nena Lim
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.29729

Abstract

The purpose of this study was to examine the effects of Constructive Alignment (CA), that is aligning learning outcomes, learning activities and assessment tasks, on students’ development of competence in written communication. A counterbalancing two-phase experimental design was adopted. Third-year undergraduate accounting students in an advanced auditing course were randomly assigned into two groups. In phase 1, Group 1 received the constructive alignment intervention, and Group 2 studied in a traditional learning situation. In phase 2, the order of intervention was reverse, where Group 2 received the intervention, and Group 1 did not receive the intervention. Participants’ written competency was measured before and after each phase by using an auditing writing test. Qualitative comments were also collected in group interviews. The study found that in the phase when students received constructive alignment intervention, they write better than the students who did not receive constructive alignment intervention. This finding indicates that constructively aligning learning outcomes, learning activities, and assessment tasks around writing help improve accounting students’ written communication competence. For decades, accounting practitioners and employers have been lamenting over the inadequacy of accounting students’ written communication competence.  Results of this study provide useful and positive evidence to accounting educators on the importance of aligning components in course design to develop students’ communication competence as required by the profession. Educators who intend to develop students’ competence in written communication can be encouraged to redesign their courses according to the constructive alignment framework.
E-Modul Development fo Spreadsheet Subjects Fara Eldina Fajjahdiyanti; Nujmatul Laily
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 2, December 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.56012

Abstract

The aim of this research is to produce an interactive e-modules for spreadsheet subjects. This research uses a research and development approach by adopting the Borg and Gall development model. The research subjects were students of class X Accounting and Finance. The results show that the flipbook-based interactive e-module is very good to use, with validation test results for media experts at 81.3%, material experts at 88%, and students at 82.8%. Apart from that, there is a significant difference in the use of interactive e-modules, as seen by an increase in the total mean score of the posttest which is higher than the pretest. Therefore, the existence of a flipbook-based e-module as a learning media is very effective and suitable for use in supporting the spreadsheet learning process.
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.".
Premature Sign-Off of Audit Procedure Maryam Hafidhatul Izzah; Nujmatul Laily
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v4i2.8173

Abstract

This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.
The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi Selfiah Selfiah; Iwan Triyuwono; Yeney Widya Prihatiningtyas
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.9999

Abstract

This research aims at formulating the concept of accountability of business entity based on Islamic spiritual values. The Islamic-spiritualist methodology is greatly needed to promote this research’s objective. The mutually integrated Physical Endeavor (IL) and Spiritual Endeavor (IB) were used to collect, reduce, analyze data and formulate the concept. Metaphor of Salah movements was used to analyze physical empirical data and spiritual empirical data. The research result shows that the accountability of business entity with sadaqah concept aims at trapping the stakeholders (humans) in spiritual consciousness by “maximizing sadaqah”, representing the spiritual accountability of business entity management. The spiritual value of love internalized in the concept of spiritual accountability may stimulate other spiritual values (such as: itsar (altruism), volunteerism, willingness, righteousness, honesty, and justice values), thus it may promote the welfare of all stakeholders (God, human, and nature) through distribution of added material (monetary and non-monetary), psychological, and spiritual values. The result of this research may be taken as the base to build sharia accounting concept and theory. In addition, this research may also stimulate stakeholders’ (human) behavior based on spiritual values, particularly spiritual value of love
The Relationship of Sustainability Report with Firm Values Jakarta Islamic Index Youdhi Prayogo; Agustina Mutia; Pancawati Hardiningsih; Ira Setiawati
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.v8i2.46032

Abstract

The purpose of this study is to analyze the effect of sustainability reports on the environmental dimensions, social dimensions, and governance dimensions on firm value. The research sample was conducted on the 30 most liquid Islamic stocks included in the Jakarta Islamic Index sector for the 2019-2022 observation period. Research analysis technique using multiple linear regression. The test results found that disclosure of environmental performance and social disclosure had a positive effect on firm value as reflected by the Tobin'Q and PBV models. On the other hand, disclosure of corporate governance does not have a positive effect on firm value. The Tobin'Q model shows better model fit than the PBV model. This can be seen in the coefficient of determination and the F test of the model on Tobin'Q which is greater than the PBV model. These findings make it clear that the Tobin's Q model is superior because it reflects the company's assets as a whole, reflects market sentiment, reflects the company's intellectual capital, and can overcome problems in estimating the level of profit or marginal cost.
The Effect of Greed, Opportunity, and Need on Academic Cheating Behavior with Self-Control as a Moderating Variable Mariatul Kiftiyah; Miranti Puspaningtyas
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 1, September 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i1.62697

Abstract

This study aims to determine the effect of greed, opportunity, and need on students' academic cheating behavior, and to analyze the role of self-control as a moderating variable within the GONE Theory framework. This study uses a quantitative explanatory approach. Data were obtained by distributing questionnaires to 206 students of the Accounting Education Study Program, State University of Malang. The data analysis technique used the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software version 4. The results of the study showed that the variables greed, opportunity, and need significantly and positively influenced students' tendency to commit academic cheating. The results of the moderation test showed that self-control significantly and negatively moderated the relationship between opportunity and need on academic cheating behavior, but unexpectedly strengthened the relationship between greed and academic cheating. These findings indicate that self-control is not always an inhibitor of deviant behavior, but can strengthen the tendency to cheat in individuals who have high greed drives. These findings provide important implications for efforts to prevent academic cheating by strengthening character and integrity values in students.
Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality Ike Arisanti
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v3i2.6846

Abstract

This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool. Before conducting the hypothesis test, a classical assumption test is conducted first, determining whether the data have met the classical assumptions and may be applied to the regression model. There are four components used in the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. This study takes 80 qualified manufacturing companies listed with the Indonesia Stock Exchange in 2017 as the object with a purposive sampling technique. The earnings quality variable is measured using ERC, the Herding behavior is measured using Cross Sectional Absolute Deviation (CSAD), the Independent Commissioners are measured by comparing the number of independent commissioners with overall commissioners in the companies, and the earnings persistence is measured by comparing current earnings with past earnings. The results of this study partially show that earnings persistence variable, independent commissioners and herding behavior do not influence the quality of earnings.
Does Emotional Intelligence and Religiosity Affect the Ethical Judgment of Accounting Students? Sulastri Sulastri; Ika Uswatun Kasanah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.15506

Abstract

This study aims to determine the effect of Emotional Intelligence and religiosity on the ethical judgment of accounting students. The sample in this study amounted to 210 accounting student respondents. The sample in this study was taken by the purposive sampling technique. The data in this study were collected using a questionnaire and then analyzed using descriptive statistical analysis and multiple linear regression. Based on the research results, it is known that Emotional Intelligence and religiosity have a significant positive effect on the ethical judgment in accounting students. This means that the higher the level of Emotional Intelligence and the level of religiosity of students, the more assertive they will be in making an ethical judgment. Thus, based on the results of this study, it is hoped that educational institutions, especially at the university level, will provide services and training to accounting students to improve their Emotional Intelligence and religiosity. Also, companies can add indicators of Emotional Intelligence and religiosity in recruiting accounting staff and corporate auditors, to increase the company's credibility and integrity in the future.

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