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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 292 Documents
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THE EFFECT OF ACQUIRING FIRM’S GROWTH OPPORTUNITY ON THE VALUE RELEVANCE OF GOODWILL Shirabe, Yuji
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

In recent years, mergers and acquisitions (M&A) have become increasingly important for Japanese firms to achieve growth. In this situation, how does the stock market recognize and evaluate the goodwill generated as a consequence of M&A? Given that Japanese companies have increasingly used M&A as for a tool for growth, we can say that the growth opportunity of the acquiring firms is an important factor that affects valuation of goodwill in the stock market. In this study, we investigate the link between growth opportunity and the value of goodwill in the stock market.The results of our study show that the market valuation of newly acquired goodwill is positively influenced by the growth opportunities of acquiring firms in Japan. Therefore, this study implies that M&A works better when it is done to utilize internal growth opportunity rather than to incorporate external growth opportunities into the firm.
Bookkeeping to Professional Accounting: A University Power in Indonesia Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The paper is historical. lt explores the development of accounting from the mode of ‘bookkeeping’ knowledge to a ‘new’ disciplinary power of accounting in lndonesia. lt argues that after the independence of the Republic of Indonesia, 17 August 1945, a radical change of an accounting education discipline from the Dutch political administration to the indigenous Indonesian management was the main issue to a ‘new’ university system. The university became a ‘powerful’ system to transform bookkeeping tradition to accounting profession.
THE INFLUENCE OF PERCEIVED EASE OF USE, DISCOUNT, AND PERCEIVED USEFULNESS ON INTENTION TO USE GRAB APLICATION AND IT’s IMPACT ON PURCHASE DECISION OF GRAB SERVICES Ritonga, Nursakinah; Astuti, Endang Siti; -, Sunarti
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.3

Abstract

The purpose of this study is to explain and analyze the influence of Perceived Ease of Use, Discount, Perceived Usefulness  on Intention to Use the Grab application and its impact on Grab service purchasing decisions. This study uses a quantitative approach using explanatory research. The population of this study is undergraduate students in business administration study programs for 2017 and 2018 Faculty of Administrative Sciences, Universitas Brawijaya, Malang. with a total of 734 people. To determine the sample of the population, researchers used the Yakane formula to obtain the number of respondents as many as 90 people. The sampling technique of this study is non probability  sampling technique with the number of samples taken proportionally following the number of students in 2017 and 2018. The method of data collection used a questionnaire distributed to the respondent classes and calculated  using a Likert scale.Data analysis methods consist of test instruments, research requirements testing and hypothesis testing with path ananlysis by SPSS. The results of this study indicate that the Perceived Ease of Use, Discount, Perceived Usefulness has a positive and significant effect on the Intention to use Grab application. In addition the variable Perceived Ease of Use, Discount, Intention to Use Grab application also has a positive and significant influence on purchasing decisions. While the Perceived Usefulness variable has a positive but not significant effect on Purchasing Decisions.
The History of Accounting Reports In China Brozovsky, John; Zhang, Zhilling
The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Accounting and accounting reports in China are currently undergoing massive reform. This current change is a culmination of a number of historical effects. While accounting and accounting reports started early in China. They had a limited focus. Commerce was downplayed and reporting was primarily governmental. These reports were used at various times during the Chinese dynasties for performance evaluation and budgeting or simply to report governmental collections. While reporting changed and improved over time the general status of accounting reports stayed the same until the advent of western influences after the Opium War in I840. Since that time China has undergone several major societal and cultural upheavals. Each major societal change, of necessity changed the accounting and reporting system. However, the basic grass roots of reporting tended to resist change. ln I916 the Qing dynasty introduced new accounting rules but they and the following Nationalist government of China failed to actually implement them. The communistic government which followed easily adopted a central government reporting system that was much closer to the historical systems of the Chinese dynasties. lt has been only since I992 that a international (western) accounting system has been instituted in China.
THE EFFECT OF FIRM SPECIFIC ADVANTAGES AND MONITORING MECHANISM TO FOREIGN SUBSIDIARIES PERFORMANCE Jabin, M. Ibnu Fajril; Sutrisno, -; Nurkholis, Nurkholis
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The purpose of this study is to examine the effect of firm-specific advantages and monitoring mechanisms on the performance of foreign subsidiaries in Indonesia. Firm-specific advantages refer to marketing ability, management ability, and firm size. Monitoring mechanism refer to independent commisioner and financial leverage. This study using purposive sampling in collecting the data. The sample in this study consist of manufacturing company that is listing on the Indonesian Stock Exchange in 2012. The results indicate that the management expertise and financial leverage significant effect on the performance of foreign subsidiaries. Business strategy that run the company failed to moderate the relationship between firm -specific advantages and monitoring mechanisms on the performance of foreign subsidiaries. Keywords: Firm-Specific Advantages, Monitoring Mechanism, Bussiness Strategy, Firm Performance, Foreign Subsidiary
A Study On The Influence Of Characteristics Of Organizational Culture To The Work Performance Wagner, B.G.
The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The discussion and analysis adopted the theory of Charles Hampden-Turner's organisational culture characteristics, which cover individual to culture (XI), reciprocal values (X2), cybernetic changes (X3), affirmation (X4), communications (X5), sense of continuity and identity (X6), coherent point of view (X7), rewarders of excellence (Xg), and following patterns (Xg).  The sample is 26% of population applying the statistical instrument Multiple Regression to calculate the most determining (significant) variables to the employees' work performance,from four available departments of PT Singer Industries Indoensia. The study conveyed the findings that AFFIRMATION, SENSE OF CONTINUITY AND IDENTIY, and REWARDERS OF EXCELLENCE are the most significant variables to the work performance at PT Singer Industries Indonesia, Tbk.. The previous similar studies on organisational Structure conducted at PT Telkom, and PLN Pesero, Malang, utilising different supportive theories, are used as references.  The findings of this research at PT Singer Industries Indonesia, Tbk. explained a strong correlation (82.2%) and variables explained 67.6% the work performance of the employees.  The more sample size might explain more detailed correlation between the characteristics of organisational culture to the work performance.
THE CORRELATION BETWEEN SUSTAINABLE VALUE ADDED AND FINANCIAL PERFORMANCE AMONG INDONESIAN LISTED COMPANIES Tedjobuwono, Robertus
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.6

Abstract

Sustainability awareness is growing very fast in the society and companies. A lotof companies do Corporate Social Responsibility (CSR) to satisfy stakeholders,while in return they expect to get a better performance. This research discusses the correlation of sustainability performance to financial performance, by usingsustainable value added as a mean of measurement. This measurement monetize the impact of environmental and society performance, so the performance can be measured precisely. This research uses Spearman Correlation to analyze the correlation of thirty-four samples. From this research, it is found that there is correlation between CSR and financial performance
CONSTRUCTION OF MEANING OF TRANSFER PRICING IN THE STAKEHOLDER THEORY THROUGH THE RICOEUR HERMENEUTICAL APPROACH Utari, Dewi; Ludigdo, Unti; Achsin, M; Subekti, Imam
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.1

Abstract

This study seeks to find the meaning of transfer pricing of tax actors, namely Taxpayers and tax authorities, as well as tax consultants on tax disputes in Indonesia. The study was conducted using an interpretive approach and Ricoeur hermeneutical methods. Ricoeur's hermenutics method is carried out through three stages of analysis, namely the semantic stage, the reflection stage, and the existential stage. Analysis was carried out on the text, both written and unwritten. The written text is in the form of tax regulations related to transfer pricing, while the unwritten text is a dialogue in the transfer pricing dispute trial in the tax court and the results of interviews with taxpayers and tax consultants. Based on the three stages of Ricoeur hermeneutical analysis, the meaning of transfer pricing was obtained from three perspectives, namely the Taxpayer's perspective that interpreted transfer pricing as an effort to maximize company profits, whereas from the tax authority perspective transfer pricing was a potential loss of state revenue. In addition, the meaning of transfer pricing was also found from the perspective of a tax consultant as a form of the company's business strategy. The meaning of transfer pricing is then constructed in a stakeholder theoretical framework. Keywords:    transfer pricing, hermeneutics, Ricoeur, company profits, state revenues, tax avoidance, and stakeholders.
A Helping Hand During Covid-19 Pandemic: Exploring Motivation and Implications Corporate Social Responsibility Banking Sector Dewi, Kadek Goldina Putri; Sukoharsono, Eko Ganis; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.533

Abstract

Purpose: This study explores the motivations and implications of implementing Corporate Social Responsibility in Bali's banking sector during the COVID-19 pandemic. Design/methodology/approach The methodology used in this research is qualitative research with a case study approach. Findings The study's results are that the motivation for implementing Corporate Social Responsibility during the COVID-19 pandemic is to comply with applicable norms/rules, caring attitudes, awareness, and social responsibility, as well as the company's desire to empower communities, get awards and fulfil social interests. Also, these study's findings are related to the implications of implementing Corporate Social Responsibility, namely improving the company's image, increasing customer trust, establishing better relationships with stakeholders, and transmitting kindness, gratitude, happiness, self-confidence, and respect. The concept of motivation and the implications of implementing Corporate Social Responsibility in Bali's banking industry, especially PT Bank Pembangunan Daerah Bali, during the Covid-19 pandemic, can be implemented in 3 forms of implementation, namely community relations, which are charity or donation activities, philanthropic community assistance. Or help partially solve problems and be citizenship-oriented to build community competitiveness. Practical implications This research encourages the development of socio-environmental accounting studies, and this research can provide input to the authorities in regulating policies or regulations regarding the importance of caring attitudes towards society and the environment and how the community has felt the impacts. Because, as we know, the Corporate Social Responsibility disclosure reporting policy is in the form of a sustainability report, which is still voluntary, it is hoped that the government can require disclosure of Corporate Social Responsibility reporting to large companies that have a relatively good financial performance by making standard reporting standards, accepted by the whole company because this sustainability report is the best means of providing information to investors and shareholders. Originality/value: This research framework is compiled from business people's aspirations, especially in the banking sector, who seek to foster motivation to care about the social and environmental environment by implementing Corporate Social Responsibility, which will have implications for corporate sustainability. Keywords Implementation; Corporate Social Responsibility; Charity; Philanthropy; Citizenship. Paper-type Case study
Factors Affecting the Quality of Audit Process “The External Auditors’ Perceptions” Almasria, Nashat Ali
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.539

Abstract

Purpose — This research aims to investigate the factors that affect audit quality, including the board of directors’ characteristics and performance, the audit committee's responsibilities, internal audit factors and performance, and the quality of the external audit. Design/methodology/approach—This study expanded on previous research that has used different proxies to measure audit quality. It employed a questionnaire to measure audit quality and internal governance mechanisms by adopting some practical indicators from previous literature that could reflect and affect audit quality. Findings — According to the regression results, it has been found that there is a strong positive relationship, which is statistically significant, between the work performance of internal auditors and the audit quality (β =0.280, p=.000); the strongest relationship was between audit quality and work performance, and it contributes to the model, and this is consistent with prior studies.  Further, the board of directors’ responsibilities has been determined to have a significant impact on audit quality where the coefficient of determination is .085 at a significant level. Practical implications — Due to prevalent corporate scandals and audit failures worldwide in recent years, there has been a renewed interest in the relationship between Internal Corporate Governance Mechanisms (ICGM) and External Audit Quality (EAQ). Audit quality and corporate governance mechanisms are significant aspects of today’s business practices. Hence, these issues have evoked interest and received the attention of regulators, researchers, and practitioners. They have become the centre of the argument due to their role in boosting investors’ confidence and improving the reliability of financial reports. Originality/value—The current study contributed to the auditing and corporate governance literature. It expanded on previous research that used different proxies to measure audit quality and factors influencing audit quality.  Keywords — Pancasila, accounting education, accountant, financial fraud Paper type — Research Paper

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