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<![CDATA[Professional ethics of accountants based on the Qur’an: Is it still relevant? ]]>
<![CDATA[Trihatmoko, Huda]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Mubaraq, Muhammad Raihan]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4214
<![CDATA[This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.]]>
<![CDATA[The role of auditor assurance and internal control in company performance evaluation by non professional investors ]]>
<![CDATA[Almilia, Luciana Spica]]>;
<![CDATA[Mustafida, Nurul]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4385
<![CDATA[This study aims to examine the preferences of non-professional investors regarding management disclosures for remediation of internal controls, whether financial statements with internal auditor’s assurance and external auditor’s assurance are more credible than those without assurance. Participants in this study include accounting and management students with knowledge of investment and capital markets, financial statement analysis, and auditing. The total number of research participants is 150 students. The results of the research on pervasive accounts show that (1) there is a significant difference in perceptions of non-professional investors regarding the credibility of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (2) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (3) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (4) there is no significant difference in the perception of non-professional investors regarding the desire to buy shares, either without collateral, with internal auditor’s assurance, or with external auditor’s assurance.]]>
<![CDATA[Safeguarding village funds: Strategies to prevent corruption ]]>
<![CDATA[Fauziah, Satya]]>;
<![CDATA[Halim, Abdul]]>;
<![CDATA[Maria, Evi]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4460
<![CDATA[The rampant cases of village fund corruption in Malang Regency have resulted in the main purpose of village funds, which should be allocated for village development and community empowerment, not being able to run as expected. This study aims to obtain an overview and understanding related to the preparation and implementation of village fund corruption prevention strategies by the Regional Inspectorate of Malang Regency. In addition, this study also aims to analyze the causal factors for the ongoing occurrence of village fund corruption cases even though the Regional Inspectorate has prepared and implemented corruption prevention strategies. This qualitative study uses a case study approach. The results of this study indicate that there are two types of village fund corruption prevention strategies implemented by the Regional Inspectorate: ex-ante control strategy and ex-post control strategy. The imbalance in the implementation of the two strategies causes the strategies that have been implemented to not be fully able to minimize the factors that cause village fund corruption. These factors include pressure, opportunity, rationalization, integrity, capability, arrogance, and the culture in village head elections. This study is expected to provide input related to the implementation of village fund corruption prevention strategies in Malang Regency.]]>
<![CDATA[Detecting fraudulent financial reporting: Heptagon fraud model ]]>
<![CDATA[Pamungkas, Imang Dapit]]>;
<![CDATA[Irwandi, Soni Agus]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4523
<![CDATA[This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022. Sampling is carried out using purposive sampling method. This study uses 80 samples which are processed using WarpPLS 8.0 with the logistic regression analysis method. The results show that pressure and rationalization have an effect on fraudulent financial reporting. In contrast, other elements such as opportunity, capabilities, arrogance, ignorance, and greed do not have a significant effect on fraudulent financial reporting. Corporate governance mechanisms only moderate the effect of arrogance and ignorance on fraudulent financial reporting. It is expected that regulatory authorities in State-Owned Enterprises understand the reliability of the fraud heptagon model in detecting financial reporting fraud and provide guidance on fraud detection priorities. The novelty of this study is that it places corporate governance mechanisms as a moderating variable in the effect of fraud heptagon model on financial reporting fraud in State-Owned Enterprises in Indonesia.]]>
<![CDATA[The unfavorable effect of ceo narcissism: The role of the audit committee: ]]>
<![CDATA[Wijaya, Riesanti Edie]]>;
<![CDATA[Mansula Kweniati, Coansheline Amathya]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4581
<![CDATA[Narcissism is often considered a behavioral disorder that has negative im-pacts, especially for top management. The audit committee, as part of the governance system, plays a major role in suppressing such negative behav-ior. The purpose of this study is to examine the role of the audit committee in suppressing the negative impacts of CEO narcissism. This quantitative research uses secondary data obtained from the websites of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2020, consisting of 266 companies. Sampling is conducted using purpos-ive sampling method. The operational variables used in this study are CEO narcissism, audit committee, and tax avoidance. The results of this study show that CEO narcissism has a negative and significant effect on effective tax rate (ETR). In addition, the results of this study also show that the audit committee (AC) is unable to influence management decisions in car-rying out tax avoidance. The agency theory is unable to explain how the audit committee positions itself in narrowing asymmetry of information between agents and principals. On the other hand, institutional theory can explain the inability of the audit committee in carrying out its monitoring function. According to institutional theory, the existence of an audit committee in the company is merely a formality.]]>
<![CDATA[Financial cybercrime avoidance behavior among employees of financial sector companies in Indonesia ]]>
<![CDATA[Zahra, Hanifah]]>;
<![CDATA[Urumsah, Dekar]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4596
<![CDATA[This study aims to examine the factors that influence the behavior of avoiding financial cybercrime among employees of financial sector companies in Indonesia. This studyuses Technology Threat Avoidance Theory (TTAT) and Regret Theory as theoretical frameworks. Data are collected through a survey conducted onemployees of financial sector companies in Indonesia, both in paper-based and online formats, resulting in a total of 180 questionnaires for analyses. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4.0. The results of this study show thatperceived susceptibility and perceived severity have a significant positive influence on perceived threat. However, the interaction between perceived susceptibility and perceived severity has no effect on perceived threat. Perceived threat, safeguard effectiveness, and anticipated regret have a significant influence on financial cybercrime avoidance motivation. Conversely, self-efficacy and safeguard cost do not have an effect onfinancial cybercrime avoidance motivation. Furthermore, financial cybercrime avoidance motivation has a significant and positive influence on financial cybercrime avoidance behavior. These findings offer insights for policymakers, financial sector companies, and antivirus software developers to enhance cybersecurity policies, responses to cybercrime, and software features.]]>
<![CDATA[Exploring the factors that mediate the relationship between accounting ethics and financial reporting quality among MSMEs ]]>
<![CDATA[Ahmed, Ibrahim Anyass]]>;
<![CDATA[Anaman, Prince Dacosta]]>;
<![CDATA[Cudjoe, Mawuena Akosua]]>;
<![CDATA[Akyen, Benjamin]]>;
<![CDATA[Donkor, Christian]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4711
<![CDATA[This study aims to investigate the impact of accounting ethics on the quality of financial reporting of MSMEs in Ghana, a sector vital to economic stability. Given the critical role of MSMEs in the Ghanaian economy, there is an urgent need to establish ethical financial practices that promote transparency and sustainability in the sector.Using Stakeholder Theory, thisstudy specifically examines how variables of ethical leadership, employee motivation, training and education, regulatory environment, technology solutions, and internal controls affect this relationship.Data were collected from 368 participants in 100 MSMEs from the Central Region of Ghana using a quantitative approach and a standardized questionnaire based on a five-point Likert scale. The main analytical tool for data analysis is Structural Equation Modeling (SEM) with SMART PLS 4. The results of this study indicate that accounting ethics has a significant effect on the quality of financial reporting of MSMEs in Ghana. Ethical leadership, training and education, and employee motivation significantly mediate the relationship between accounting ethics and financial reporting quality of MSMEs in Ghana.Meanwhile, internal control, technology solutions, and regulatory environment do not significantly mediate the relationship between accounting ethics and financial reporting quality of MSMEs in Ghana. This study offers useful insights into the significance of accounting ethics in improving the integrity of financial reporting of MSMEs in Ghana.]]>
<![CDATA[Beyond profit: How to create value in business by integrating ESG and sustainability accounting ]]>
<![CDATA[Musviyanti, Musviyanti]]>;
<![CDATA[Syakura, Muhammad Abadan]]>;
<![CDATA[Ramadhani, Muhammad Harits Zidni Khatib]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4765
<![CDATA[This study aims to explore the integration of Environmental, Social, and Governance (ESG) investment with sustainable accounting practices to achieve the Sustainable Development Goals (SDGs) in order to instill important values in sustainable busi-ness. This study is a qualitative study using a case study method at PT Pupuk Kali-mantan Timur (PKT) and its subsidiary, PT Kaltim Industrial Estate (KIE). Data collection was conducted through in-depth interviews. The findings of this study reveal that a proactive approach to ESG adoption is a strategic corporate initiative that emphasizes corporate governance compliance with government regulations, ethical business practices, and fraud prevention. In addition, this study explores insights into the decision-making process related to ESG projects through budget considera-tions for ESG implementation. The results of this study also indicate that there is an important role for management in adopting ESG practices as a company’s commitment to long-term environmental management. The implications of this study are for sustainable development, especially in the fertilizer industry, through the role of an integrated ESG strategy that will ultimately increase corporate profitability, preserve the environment and support the improvement of community welfare. This research contributes to the practical development of sustainability accounting on how industries can integrate sustainable business with environmental responsibility through ESG initiatives to achieve the SDGs.]]>
<![CDATA[Organizational culture, power distance and corruption: The mediating role of religiosity ]]>
<![CDATA[Maulidi, Ach]]>;
<![CDATA[Wisnu Girindratama, Muhammad]]>;
<![CDATA[Soeherman, Bonnie]]>;
<![CDATA[Arastyo Andono, Fidelis]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4795
<![CDATA[We examine how organizational culture and power distance influence religiosity and, in turn, how these variables affect corruption. We gathered data from Indonesian public servants and analyzed the relationships using PLS-SEM. The findings suggest a significant inverse relationship between religiosity and corruption, reinforcing ethical paradigms that position religious adherence as a key deterrent to corrupt behavior. Notably, religiosity acts as a critical mediator, negatively channeling the effects of organizational culture on corruption. However, this mediating effect does not extend to the power distance-corruption nexus, suggesting that the hierarchical structure may not inherently bear upon moral conduct. Interestingly, while organizational culture positively shapes religiosity, power distance does not exhibit a similar influence, highlighting the complex roles these organizational variables play in shaping ethical behavior. Theoretically, the findings challenge assumptions about the direct ethical impact of hierarchical structures, adding depth to existing frameworks onpower distance and moral conduct. For policymakers and organizational leaders, the findings underline the importance of fostering a culture that promotes religiosity as a deterrent to corruption.]]>
<![CDATA[Professional ethics of accountants based on the Qur’an: Is it still relevant? ]]>
<![CDATA[Trihatmoko, Huda]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Mubaraq, Muhammad Raihan]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
Show Abstract
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DOI: 10.14414/tiar.v14i2.4214
<![CDATA[This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.]]>
