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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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Analysis of Factors Influencing The Financial Fraud of Village Funds during The Covid19 Pandemic Manuhara Putra, Wahyu; Subroto, Bambang; Rahman, Aulia Fuad; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.732

Abstract

Purpose—This study aims to examine and analyze the factors that influence financial fraud in the management of village funds during the coronavirus pandemic using the Pentagon fraud theory. Design/methodology/approach—This study examined Village fund financial fraud using the fraud pentagon theory. This research uses quantitative methods. Data was collected through a questionnaire survey and analyzed using the structural equation model in SmartPLS version 2.0. Findings — This study found that financial fraud in village funds was influenced by effective monitoring, the village apparatus's rationality, the village apparatus, and the position of the village apparatus. Practical implications — The central government and village communities must increase monitoring of the use of village funds. Originality/value—This study adds morality as a factor in village fund fraud to the Pentagon fraud theory. Keywords — fraud pentagon; village funds; morality, coronavirus pandemic. Paper type — positive paradigm
The role of intrinsic motivation in mediating the impact of auditor characteristics on audit quality in Indonesia Amlayasa, Anak Agung Bagus; Sudarma , I Made; Subekti , Imam
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.740

Abstract

Purpose — The research aims to empirically test the role of intrinsic motivation in mediating the influence of auditor characteristics on audit quality. The use of intrinsic motivation as a mediation variable is intended to clarify the influence of the various individual characteristics of a particular auditor on the quality of the results of the audit work. Design/methodology/approach — The study was conducted on 110 auditors from various Public Accounting Offices using the snowballing survey approach and Partial Least Squares (PLS) analysis with the help of Smartpls 3.2.9. Findings — The research finds that intrinsic motivation is influenced by the knowledge and independence of the auditor and, consequently, that internal motivation, knowledge, and independence of the auditors affect the audit quality. The study also demonstrated that the intrinsic motivation of auditors has a low influence in mediating the influence of audit knowledge on the audit quality and that the auditor's instrumental motivation tends to have a moderate influence on mediating the relationship of independence with the audit authority. Furthermore, it was found that audit experience did not affect the intrinsic motivation and quality of the audit. Practical implications—Based on the findings, auditors and public accounting firms are advised to reevaluate the quality of their audit through knowledge, independence, and intrinsic motivation. The results of this empirical research have successfully demonstrated that the audit quality is improved by influencing the characteristic audit resource quality. Professional knowledge and independence with the mediation of intrinsic motivation, although its influence is still low and moderate. Originality/value — The findings support the development of the self-determination theory in explaining the role of the human capital theory as justification for the influence of auditor characteristics in improving the quality of their audit. Keywords: Knowledge, experience, independence, intrinsic motivation, and audit quality. Paper type — Research Paper
The Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value Moderated by Good Corporate Governance Salisa, Meilenia Rahma; Mardiati, Endang; Rahman, Aulia Fuad
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.752

Abstract

Purpose - This study aims to test the Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value moderated by Good Corporate Governance on mining companies listed on the Indonesia Stock Exchange from 2015 to 2021. Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 77 samples. In addition, this study used moderated regression analysis and confirmatory factor analysis. Finding - The results of this research indicate that there is a positive effect between  Corporate Social Responsibility and company value,  there is no effect between Green Accounting and profitability on company value, and Good Corporate Governance moderates the relationship between Green Accounting and profitability on company value. Practical implications—This research has practical contributions for investors and company management. Investors and company management are expected to consider the importance of green accounting, CSR, profitability, and corporate governance in increasing company value. Originality/value—This research has implications for academic enrichment. The results of this study contribute to the Stakeholders and Legitimacy Theory because companies must consider the interests of every stakeholder and social norms through green accounting, CSR, profitability, and corporate governance to increase company value. Keywords — Green Accounting, Corporate Social Responsibility, Profitability, Good Corporate Governance, Company Value Paper Type: Quantitative Research
Village Economic Institutions Partnership: Towards Rural Business Community Sustainability Effendi, Soelchan; Sukoharsono , Eko Ganis; Purwanti , Lilik
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.757

Abstract

Purpose — This research aims to develop a collaboration model for village-owned enterprises, micro-entrepreneurs, rural-based medium-sized enterprises, and elements of the local village government to encourage rural economic activity. Design/methodology/approach — This study uses ethnographic methods to explore field facts. Researchers participate in village operational activities; this method is known as participatory observation. Researchers conducted in-depth interviews with informants from the village government, elements managing village-owned enterprises, and Small Business Actors. Documentation data sources come from operational reports of Village-Owned Enterprises and Village Profile Documents. Findings — Village Owned Enterprises is a representation of formal rural economic institutions. The economic activities carried out by Village-Owned Enterprises run on their own and still need to include other local economic actors, such as small-scale home industries. Village-owned enterprises operate like private companies and should be managed socially. Practical implications — This paper develops an economy-based community empowerment model involving local potential and elements of village community groups, which is expected to be an alternative step for Village-Owned Enterprises to create economic activities for villagers. Originality/value — The collaboration of the two business forms can encourage the optimization of rural economic activity. The collaboration of village-owned enterprises and village-scale small-scale enterprises in economic activities is a form of social enterprise. The definition of social enterprise in this situation is that Village-Owned Enterprises provide benefits to the socio-economic life of rural communities and make economic contributions to the internal economic interests of this business unit itself.
Determinants Of Intention In Using The Village Financial System (Siskeudes) Using The Theory Of Planned Behavior (Tpb) Approach In Mojokerto District Rochman, Yusuf Fatkhur; Roekhudin; Aulia Fuad Rahman
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.811

Abstract

Purpose: This study aims to determine and analyze the effect of attitudes, subjective norms, and behavioral control on intention to use the village financial system (SISKEUDES), with intention as an intervening variable. Design/methodology/approach: This study uses a quantitative approach, with the population being all IT-based SISKEUDES Operators (online) Village Government in Mojokerto Regency. The data analysis technique uses path analysis with the calculation process using the SPSS (Statistical Package for the Social Sciences) released 24 programs. Findings: The analysis's results show a significant positive influence of attitudes, subjective norms, and behavioral control on intention to use the village financial system (SISKEUDES). Intention is proven to be an intervening variable in the influence of attitudes, subjective norms, and behavioral control on behavior using the village financial system (SISKEUDES). Practical implications: The Mojokerto District Government can plan before using the village financial system (SISKEUDES). These efforts ensure that the resource factors owned can support the village financial system (SISKEUDES). The planning can be done by providing training and technical guidance (Bimtek) to human resources in managing the village financial system (SISKEUDES). Originality and value: This study develops the Theory of Planned Behavior (TPB) by studying intention as an intervening variable in the influence of attitudes, subjective norms, and behavioral control on behavior. Keywords – Attitude, Subjective Norms, Behavioral Control, Intention and Behavior, Sistem Keuangan Desa (SISKEUDES).
The Dimensions of Environmental Accounting Philosophy in Higher Education Institutions' Risk Management Ika Pratiwi, Amelia; Widhianningrum, Purweni; Nurbatin, Defia; Endang Purwati, Ninik
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.824

Abstract

Purpose — This paper describes how environmental accounting philosophy affects several aspects of risk management in higher education institutions. Design/methodology/approach — This paper employs a qualitative research design with a literature review approach. Findings — The Risk Management framework in higher education institutions is constructed based on philosophical ideals from the environmental accounting dimension. The environmental accounting dimension's philosophical values include profit, people, planet, phenotechnology, and prophet. Based on these five factors, leaders of organizations will always make decisions about their vision and mission, goals, strategies, policies, risk management procedures, and risk classification. Practical implications—The research's results could assist all workers and work unit leaders in understanding how opportunities, hazards, and risk management affect gaining a competitive edge and carrying out the mission and vision of higher education institutions. Originality/value — This paper provides a framework integrating risk management practices in higher education institutions with the five environmental accounting dimensions (profit, people, planet, phenotechnology, and prophet). Keywords — Environmental Accounting, Risk Management, Higher Education. Paper type — Qualitative study
Determinants of Environmental, Social and Governance (ESG) Ratings in Nigerian Listed Banks Ogboro, Efafosa; Omokhudu, Okun; Odia, James O
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.828

Abstract

Purpose - The study empirically investigates the determinants of ESG ratings in Nigerian banks, contributing to the limited literature on ESG determinants in emerging markets. Findings indicate significant relationships between institutional ownership, firm age, and ESG ratings, with practical implications for regulatory frameworks and corporate governance policies in Nigeria’s banking sector. Design/methodology/approach - A longitudinal research design is used for empirical analysis in the study. The population used in the study is the Nigerian Exchange Group (NGX) listed banks as of the year-end, 31st December 2022. A census of seventeen (17) banks was studied over a period of seven (7) years (2016-2022). Descriptive statistics, correlation analysis, and panel regression analysis with a fixed effect model were used for quantitative data analysis. Findings – Empirical results reveal that institutional ownership and firm age positively and significantly impact the ESG rating of Nigerian listed banks. In contrast, ownership concentration significantly determines ESG rating, though the relationship is negative. Firm size was also found not to be a determinant of ESG rating in Nigerian listed banks. Practical implications—Institutions should be allowed to own large amounts of shares in Nigerian-listed banks, and bank regulators should implement policies to ensure that the banks remain viable in the future. Regulations should also be enacted to limit the amount of shares held by an individual shareholder in Nigerian-listed banks. Originality/value—The study investigates the effect of the following attributes, institutional ownership, ownership concentration, firm age, and firm size, on corporate ESG rating, as viewed from the Nigerian banking perspective. It aims to reveal whether these attributes determine ESG ratings in Nigerian NGX-listed banks.
Beyond Compliance: The Role of Corporate Governance, Workplace Spirituality and Job Satisfaction in Enhancing Organizational Citizenship Among East Javanese Lecturers Ria Mennita; Astuti, Widji; Assih, Prihat
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.860

Abstract

Purpose—This paper aims to investigate how good corporate governance (GCG) and workplace spirituality (WS) influence organizational citizenship behaviour (OCB) through job satisfaction (JS) among lecturers in East Java. The study explores how corporate governance practices, spiritual values and psychological aspects within the workplace contribute to voluntary behaviours beyond job descriptions. Design/methodology/approach — This paper employs a quantitative approach to examine the effects among variables and uses Structural Equation Modelling by AMOS 22 to analyze 200 East Java lecturers' responses. Data is collected through structured surveys. Findings — The results demonstrate a significant effect between good corporate governance, workplace spirituality, and job satisfaction on OCB among lecturers. The p-value result shows that the significance level of GCG is 0.011, WS is 0.007, and JS is 0.000; each p-value is smaller than 0.05, meaning all exogen variables impact OCB. This result also validated the mediation effect of job satisfaction. The result of the direct impact of GCG is 0.209., and WS is 0.256. While the total influence shows that the value of GCG is 0.487 and WS is 0-543. Based on the results of the total effect, which is greater than the direct effect, there is a mediation effect of JS. The findings indicate that lecturers who perceive their work environment as ethical and supportive of their values are likelier to engage in behaviours beneficial to the organization. Practical implications—The findings underscore the importance of organizations implementing corporate governance and workplace spirituality practices to foster job satisfaction and OCB effectively. University leaders should consider aligning GCG policies with spiritual values to create a supportive and ethical work environment. Neglecting either aspect may lead to an imbalance, reducing the likelihood of positive, citizenship-oriented behaviour among lecturers. Originality/value—This paper contributes a combination indicator of workplace spirituality and examines the limited research on governance, spirituality and organizational behaviour. It also provides insights into how an integrated approach can enhance workplace behaviours, which may be particularly valuable for organizations in regions where spiritual and ethical values play a significant role in professional life. Paper type — Quantitative Study  
Constructing Philosophy 0f Accounting: Focusing on Axiology Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): 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.2023.31.1.870

Abstract

Purpose - The objective of this study is to construct a philosophy of accounting derived from the analysis of the spiritualist paradigm. The study aims to utilize an interpretive paradigm to build a foundational understanding of accounting based on philosophical assumptions. Methodology - This research adopts an interpretive paradigm to explore the philosophical foundations of accounting. The study involves a theoretical analysis, synthesizing various philosophical perspectives, with a focus on the spiritualist paradigm. The methodology emphasizes understanding the axiological (value-based) dimensions of accounting, including ethical, moral, cultural, and stakeholder-related aspects. Findings - The study reveals that the philosophy of accounting is constructed around axiology, emphasizing a holistic approach that integrates ethics, moral values, stakeholder interests, and cultural values. The philosophy of accounting is understood as not just a technical or financial discipline, but one that incorporates a broader ethical and value-based perspective. Practical Implication - The findings suggest that a philosophical approach to accounting can guide the development of accounting practices that are more ethically and culturally aware. This approach can help inform policy-making, educational frameworks, and corporate social responsibility initiatives, ensuring that accounting practices align with ethical, moral, and cultural considerations. Original Value - This study offers a novel contribution to accounting theory by constructing a philosophy of accounting rooted in the spiritualist paradigm. It goes beyond traditional technical views of accounting, providing a value-driven, holistic perspective that includes ethics, stakeholder concerns, and cultural influences.
Sdgs Compas of Pupuk Indonesia Holding Company: Analysing the Performance of Sustainability Reports Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): 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.2023.31.2.871

Abstract

Purpose: This study aims to analyze the performance of Pupuk Indonesia's Sustainability Report in relation to its contribution to the Sustainable Development Goals (SDGs). Specifically, it examines the suitability of the company's report disclosures based on the GRI Standards to demonstrate its SDG contributions. Method: The study employs a postmodernist approach, utilizing explorative dialogue as its primary methodology. Data was collected from Pupuk Indonesia's official sustainability reports published between 2019 and 2021. These reports were then analyzed through a constructed dialogue between an "SDGist" and a "Sustainability Report Assuror." Findings: The study reveals that Pupuk Indonesia strongly commits to the SDGs through its overall activities and Corporate Shared Values (CSV). The company's contribution to the SDGs has increased over the analyzed period: 33.67% in 2019, 33.89% in 2020, and 40.77% in 2021. Pupuk Indonesia exhibits particularly strong contributions to seven key SDGs: Good Health and Well-being, Quality Education, Affordable and Clean Energy; Decent Work and Economic Growth; keeping Marine Ecosystems, Keeping Land Ecosystems, and Peace, Justice, and Strong Institutions; and Partnerships to Achieve the Goals. Practical Implications: This research provides valuable insights for Pupuk Indonesia to enhance its sustainability reporting and strengthen its alignment with the SDGs. The findings can also serve as a benchmark for other companies in the sector to assess and improve their sustainability performance and reporting practices. Originality: The study's unique contribution lies in applying postmodernist explorative dialogue to analyze the relationship between sustainability reporting and SDG contributions. This novel approach provides a deeper understanding of the underlying narratives and interpretations within the company's sustainability discourse. Paper Type: This research can be categorized as a qualitative Keywords: Pupuk Indonesia, SDGs, Sustainability Report, CSV

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