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Journal of Economics, Business, & Accountancy Ventura
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Business and Accountancy (JEBAV) addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers all aspects of economics and business, including those management and accounting and economics with other fields of inquiry. JEBAV published by Research Center and Community Services STIE Perbanas Surabaya, East Java, Indonesia.
Arjuna Subject : -
Articles 13 Documents
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Search results for , issue "Vol. 22 No. 3 (2019): December 2019 - March 2020" : 13 Documents clear
Determinants of Carbon Emission Disclosure Allam, Gayo Alfani; Diyanty, Vera
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1207

Abstract

This research aims to analyze the determinants of carbon emission disclosure. These determinant factors consist of family ownership, financial slack, social reputation, and industry regulation. The study used 537 observations from 179 samples of public companies in natural resource and manufacturing industries in Indonesia for the year 2012- 2014. The result of this research shows that the average level of carbon emission disclosure is only 6, 25%, which indicates that the awareness about carbon emission issues is still low. The regression result shows that financial slack, social reputation, and industry regulation have a significant positive effect on the carbon emission disclosure level, whereas the family ownership has an insignificant effect on the carbon emission disclosure level. This research can be used as a reference by the regulators and companies for creating regulations and policies to reduce and disclose the companies’ carbon emission in order to achieve the national emission target.
The Effect of Tax Socialization, Superior Service, and Service Quality on Taxpayers’ Satisfaction and Compliance Sukesi, Sukesi; Yunaidah, Isroim
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1698

Abstract

The impact of valuable services for taxpayers will increase the aware-ness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the quality of services to taxpayer satisfaction and taxpayer compliance. The study was conducted at the East Java Provincial Revenue Agency through 48 motorized vehicle service units, with a purposive sampling set at 426 respondents in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan regions with 2014 ownership of motorized vehicle years. With SEM analysis, the results of the study stated that there were significant direct or indirect effectiveness of tax socialization, superior service products, and quality of service to taxpayers' satisfaction and compliance as a mediating variable. The implication is that if the Central Tax Office conducts tax socialization effectively on target, provides superior service products, and delivers quality of services in all districts/cities in East Java Province, they will be able to get people to comply by voluntarily paying motor vehicle taxes on time.
Institutional Ownership, Newly Appointed CEO, and Dividend Initiation Setiawan, Rahmat; Pradana, Erry Wisudawan
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1725

Abstract

The purpose of this study is to examine the effect of institutional ownership on dividend initiation with newly appointed CEO holding a role as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange. This research used a logistic regression model and Moderated Regression Analysis (MRA). The data were obtained from the public company's Financial Report and Annual Report published in the 2012-2017 period. Dividend initiation is the dependent variable measured using dummy variable, and institutional ownership is the independent variable proxied by the percentage of shares held by institutional investors. Newly appointed CEO is the moderating variable. The result shows that institutional ownership has a significant positive effect on dividend initiation and the newly appointed CEO strengthens the positive effect of institutional ownership on dividend initiation. It is advisable that the companies should improve their corporate governance’s quality by increasing the degree on institutional ownership.
Fraud Pentagon for Detecting Financial Statement Fraud Aulia Haqq, Ananda Putra Nindhita; Budiwitjaksono, Gideon Setyo
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1788

Abstract

A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance. This study aims to test fraud pentagon theory in detecting fraudulent financial reporting. More specifically, this study attempts to test the financial target, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change in director, CEOs photo frequency, political connection, and company existence against fraudulence in the companies' financial reporting. These companies are classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. It used 78 annual report data taken by a proportional random sampling based on the number of proportions in each sector of the company. The data were analyzed using multiple regression analysis. The results indicate that financial stability and CEO photo frequency can be used to detect fraudulence in financial reporting. However, financial targets, external pressure, ineffective monitoring, nature of the industry, changes in auditor, changes in director, political connection, and company existence cannot be used to detect fraudulence in financial reporting.
Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms Triyanto, Dedik Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1792

Abstract

This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies listed in the SRI-KEHATI index of the Indonesia Stock Exchange in the period 2013-2018. The secondary data were taken from the annual reports and audited financial statements of companies. The sample was selected using a purposive sampling in which 13 SRI-KEHATI index companies as the sample with a four-year research period in 2013-2018, a totally of 78 samples. The data were analyzed using descriptive statistical analysis and logistic regression analysis using IBM SPSS statistical software 25. The results showed financial targets, ineffective monitoring, and the nature of the industry, changes in directors, and the frequency of the appearance of CEO photos simultaneously influencing financial statement fraud. Partially, ineffective monitoring, changes in directors and the frequency of CEO photos on fraudulent financial statements have a negative effect, and the nature of the industry has a positive effect, while financial targets do not affect financial statement fraud. This research can be used as a reference for stakeholders in the company to consider the proportion of independent directors and the ratio of receivables in detecting fraud in a company.
Understanding Tax Amnesty and Tax Compliance in Indonesia: an Institutional Approach Hermawan, Marko S; Abigail, Pamela; Martowidodjo, Yanthi Hutagaol; Tohang, Valentina
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1810

Abstract

This study was motivated by one of President Joko Widodo’s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on the perception of both tax consultants and taxpayers. The interview was conducted to explore the points of interest as it was being developed. The analysis was done using institutional theory, analysis and discussion on their behavior towards tax amnesty are given based on the result of the research. This research uses interpretivism perspective to examine the meaning created by a human that differentiate human from physical phenomena. The data were collected from secondary data, archival data and complemented with semi-structured interviews. The finding suggests three themes associated with institutionalization of taxpayer compliance, namely rules and regulation, political economy, and social powers. These themes generate pressures on coercive isomorphism, as well as normative isomorphism. The result suggests establishing synergy and a dialectical process between the tax authorities and the taxpayer in conducting coaching, monitoring and fair enforcing of law to support taxpayer compliance.
Factors Affecting Expectancy for Character Growth in Online Games and Their Effect on Gamers' Loyalty Alghifari, Izzuddin; Halim, Rizal Edy
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1873

Abstract

This study aims to understand the effect of expectancy for character growth (learning, novelty, escapism, enjoyment, social value, audio-visual value, and value for money) on online games towards online gamer loyalty. This quantitative research uses a purposive sampling method with a sample of 375 respondents. The data were processed using the Structural Equation Modeling (SEM) method. The results showed that learning, escapism, audio-visual value, and value for money have a positive effect on expectancy for character growth. However, novelty, enjoyment, and social value do not have an effect on expectancy for character growth. Furthermore, expectancy for character growth has a positive effect on online gamer loyalty. Therefore, game developers need to know the fantasy of gamers, improve the quality of graphics, and provide discounts to increase gamers’ loyalty
The Effect of Eco-Efficiency and Quality Management System on Firm’s Performance: Moderating Role of Profitability and Leverage Sutrisno, Budiman; Wendy, Wendy
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1895

Abstract

This study examines the effect of an eco-efficiency and quality management system on firm performance moderated by earnings per share (EPS) and leverage. The results of panel data regression found that the eco-efficiency and quality management systems did not directly affect firm performance. The results of the interaction effect test indicated that profitability strengthened the effect of the quality management system on firm performance, yet weakened the effect of the eco-efficiency on firm performance. However, the leverage did not reveal any interaction effect. This research only examined the eco-efficiency by identifying whether the firms had a green-finance certification or not. It also strengthens the results of the previous studies by building an integrated model facilitating the effect of eco-efficiency and quality management systems on firm performance by involving two moderators that had not been found in the previous studies. This study implies –for the revolution of industry 4.0 issues— the stakeholders should be encouraged to strengthen the green economy as an essential business aspect in Indonesia. This study also recommends the importance of sustainable firm managerial studies on green-finance issues and environmental aspects.
The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable Sparta, Sparta; Trinova, Nadya
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1926

Abstract

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against the banks' credit impairment losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The objects of this study are conventional commercial banks, listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using a purposive sampling method, this study obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive effect on banks' credit impairment losses, whereas procyclicality and IAS 39 adoption in PSAK 55 does not affect the banks’ credit impairment losses significantly. On the contrary, the adoption of IAS 39 in PSAK 55 weakens the positive effect of income smoothing; however, it cannot moderate the effect of procyclicality on the banks' credit impairment losses. The results of this study have implications for regulators' policies to reduce income smoothing practices, maintain financial system stability because the provision for losses from lowering credit scores is too low, accounting policies stipulated by banks emphasize the interpretation and application of standards, and professional judgment and contradictory policies that can cover deficiencies held by financial accounting standards. Another implication is the need for bank managers to anticipate that by 2020, PSAK adopted from IFRS can be useful.
The Mediating Role of Distributive Justice, Procedural Justice, and Organizational Citizen Behavior in the Influence of Strategic Performance Measurement System on Employee Performance in the Indonesian Ministry of Finance Prihatiningtias, Yeney Widya; Julianto, Sofyan Wijaya
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1976

Abstract

This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on the employees’ performance through distributive justice, procedural justice, and Organizational Citizen Behavior (OCB) as the mediating variables. The respondents are the staffs and junior supervisors at the General Directorate of Treasury (GDT) of the Ministry of Finance, one of the agencies initiating the implementation of SPMS in the Indonesian public sector institution. Two hundred forty-nine data were collected using a survey method. Data analysis was performed using the structural equation model. The results show that SPMS directly affect the employees’ performance and significantly has a positive effect on distributive justice and procedural justice. Distributive justice has a positive impact on procedural justice. Procedural justice itself has a positive impact on OCB. Furthermore, OCB has a positive impact on employee performance. In addition, the effect of SPMS on the employees’ performance is mediated by distributive justice, procedural justice, and OCB. Besides that, the relationship can also be mediated only by procedural justice and OCB. Both alternatives show a complementary partial mediation relationship. This implies that the remuneration rubric, as the reflection of SPMS, needs to be matched with the individual and job characteristics, supported by the senior supervisors as the policy makers.

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