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Oki Wahyu Setiawan
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
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Search results for , issue "Vol. 33 No. 3 (2025): IJABS" : 3 Documents clear
Analysis Of The Influence Of Corporate Governance And Enterprise Risk Management Coso On Firm Performance With The Mediation Role Of Operational Efficiency kaban, ekin; Muhammad , Saifi; Atmanto , Dwi; imamah, Nur
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.915

Abstract

Purpose — This study investigates the effects of Enterprise Risk Management (ERM) and Good Corporate Governance (GCG) on firm performance, with operational efficiency serving as a mediating variable, using secondary data from KBMI 3 banks in Indonesia over five years Design/methodology/approach — The analysis, conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM), shows that ERM has a significant positive effect on operational efficiency (β = 0.29, p = 0.01) and firm performance (β = 0.27, p < 0.05). At the same time, GCG does not exhibit a significant direct impact on either outcome. Both ERM and GCG significantly influence operational efficiency. Still, their direct effect on firm performance is not statistically significant (β = 0.03, p = 0.40), suggesting the presence of indirect pathways and external moderating factors. Findings — These results provide empirical support for the role of operational efficiency as a partial mediator between ERM and firm performance, contributing to a deeper understanding of performance dynamics in the Indonesian banking sector. Practical implications — The study advances existing literature by embedding efficiency into the governance–risk–performance nexus. It offers useful insights for banking practitioners and regulators to enhance risk alignment, internal process integration, and sustainable performance management. Originality/value — The study advances existing literature by embedding operational efficiency into the governance–risk–performance nexus. It provides empirical support for the role of operational efficiency as a partial mediator between ERM and firm performance, contributing to a deeper understanding of performance dynamics in the Indonesian banking sector (KBMI 3 banks). It offers practical insights for banking practitioners and regulators to enhance risk alignment, internal process integration, and sustainable performance management.
The Unease Between Tax Administration Innovation And Compliance: A Qualitative Study Of Taxpayers At Bangkalan Tax Office In The 2025 Transition Period Faraka, Fainsanu; satya angraini, merie; Kurniawan, Fitri Ahmad
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.928

Abstract

Purpose — This article aims to explore the implementation of knowledge management in a multinational telecommunications subsidiary to investigate the factors that influence performance and its impact. Design/methodology/approach — Adopting a qualitative research design, this study employs an instrumental case study approach. Data were generated through in-depth semi-structured interviews with individual taxpayers, corporate taxpayers, and tax officials, and triangulated with administrative records on tax filings and revenue before and after the Coretax rollout. The analysis is guided by an integrated behavioral framework drawing on the Technology Acceptance Model and the Theory of Planned Behavior. Findings — The results show a significant decline in tax compliance during the initial phase of Coretax implementation. While the system demonstrated high usability among corporate taxpayers and tax officials by improving reporting efficiency and integration, it simultaneously resulted in low ease of use and reduced behavioral control among individual taxpayers. Complex authentication procedures, an unintuitive interface, system instability, and limited transition assistance reduced user trust and delayed compliance behavior. These results suggest that the decline in compliance reflects behavioral and institutional inconsistencies, not technological failures. Practical implications — The study highlights the need for user-segmented and adaptive digital tax implementation strategies, emphasizing usability, behavioral readiness, digital literacy support, and institutional capacity building during transition periods Originality/value — This research contributes to digital tax administration literature by demonstrating that behavioral readiness and perceived control are more decisive for compliance outcomes than system sophistication, particularly in developing-country contexts. Paper type — Case study
The Impact of Audit Fees and Institutional Ownership on Tax Avoidance: The Moderating Role of Good Corporate Governance" Meol, Adelina Manuela; Andayani, Wuryan; Rustam, Akie Rusaktiva
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.902

Abstract

Purpose — This study aims to examine the extent to which corporate governance influences the relationship between audit fees, institutional ownership, and tax avoidance. It seeks to determine whether corporate governance mechanisms act as deterrents or facilitators in tax avoidance. Design/methodology/approach — This study aims to examine the impact of audit fees and institutional ownership on tax avoidance with good corporate governance as a moderating variable in the mining sector of Indonesia. The main focus is to understand how the implementation of tax policies and internal supervision can reduce tax avoidance practices. This study aims to provide insights into the effectiveness of fiscal policies and tax transparency in publicly listed companies in Indonesia in 2020-2023. Finding —  This study uses a quantitative approach with multiple regression analysis. The data used are secondary data obtained from the annual reports and financial statements of mining sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. Tax avoidance is measured using accounting-based methods, and good corporate governance will be tested as a moderating variable affecting the relationship between audit fees, institutional ownership, and tax avoidance. Practical Implication — This study can contribute to reducing tax avoidance practices, which, although legal, still harm government revenue. The findings of this study can serve as recommendations for company management and shareholders to be more compliant in fulfilling their tax obligations and reducing tax avoidance practices that impact the country. This study also provides insights to improve oversight related to tax avoidance practices in the context of fiscal policy. Originality/value — This study examines how audit fees and institutional ownership influence tax avoidance, with good corporate governance moderating the relationship, particularly in high-risk industries like mining in Indonesia.

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