Journal of Accounting and Investment
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
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<![CDATA[The effects of corporate social responsibility disclosure on firm performance with market share mediation ]]>
<![CDATA[Lutfirrahman AM]]>;
<![CDATA[Erwin Saraswati]]>;
<![CDATA[Imam Subekti]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20111
<![CDATA[Research aims: This research aims to empirically examine and analyze the effects of CSR (Corporate Social Responsibility) disclosure on firm performance with market share mediation.Design/Methodology/Approach: The samples covered 38 firms enlisted in the Indonesia Stock Exchange with an observation period of five years. This research used multiple linear regression with the OLS (Ordinary Least Square) method to test the hypotheses.Research findings: The findings unveiled that the CSR disclosure partially improved the firm’s performance and market share.Theoretical contribution/Originality: Based on empirical evidence, the theories of stakeholder and legitimacy suggest that CSR disclosure improves firm performance, and the theories of legitimacy and market-based view advocate that CSR disclosure using market share can improve performance.Practitioner/Policy implication: These research results can be used as references for firms to implement better practices of CSR.Research limitation/Implication: This research is bound to subjectivity due to content analysis, in which the researchers had different understandings and perspectives on the research objects during the disclosure assessment.]]>
<![CDATA[Unveiling the factors shaping corporate tax behavior: an empirical study ]]>
<![CDATA[Melly Agustina Ningsih]]>;
<![CDATA[Gemi Ruwanti]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20428
<![CDATA[Research aims: This research investigates the determinants of corporate tax management practices through an empirical analysis. It examines the influence of various factors, including profitability, leverage, capital intensity ratio, presence of independent commissioners, firm size, and access to tax facilities.Design/Methodology/Approach: Multiple linear regression analysis was employed as the research methodology. The study focused on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the period from 2018 to 2021, utilizing a purposive sampling approach—the final sample comprised 18 companies that met the specified criteria.Research Findings: The results indicated that profitability and tax facilities exhibited a negative impact on tax management, while leverage had a positive influence. Conversely, the capital intensity ratio, presence of independent commissioners, and company size did not significantly affect tax management.Theoretical Contribution/Originality: Effective tax management can enhance company compliance with tax obligations and mitigate the likelihood of aggressive tax strategies.Practitioner/Policy Implications: This research provides a valuable benchmark for companies to implement sound tax management practices aligned with tax regulations. Additionally, it offers insights for policymakers to refine tax regulations accordingly.]]>
<![CDATA[Unveiling the power of youtube in digital financial literacy ]]>
<![CDATA[Sylviana Maya Damayanti]]>;
<![CDATA[Dini Lestari]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20677
<![CDATA[Research aims: The importance of digital financial literacy (DFL) as a core component of education is expected to grow in the digital age. Social media platforms have made huge improvements in their ability to support information sharing and the establishment of educational communities. A total of 30 samples were obtained from YouTube video creators in Indonesia, Malaysia, and the Philippines. The authors compared two models of User Engagement Rate in this study, specifically Commitment 1: Engagement Rate and Commitment 2: Total Engagement. The objective of this study is, thus, to investigate the characteristics of social media video content that resulted in greater user interaction on social media platforms, specifically in the context of using YouTube as a platform for digital financial literacy tools.Design/Methodology/Approach: The present study employed quantitative methodologies, specifically exploratory factor analysis and predictive regression models.Research findings: The findings indicate that the fluency of videos, vividness level, and content type exerted a substantial influence on user engagement rate when considered in an integrated way rather than individually. The factors of popularity and virality had a substantial impact on the rates of user engagement.Theoretical contribution/Originality: This study represents a pioneering investigation into the potential of YouTube as a catalyst for progress in the realm of financial education, with a specific focus on enhancing digital financial literacy. Practitioner/Policy implication: Collaboration between content creators, corporate partners, and government entities can be leveraged to produce a very successful and widely shared video, hence creating the lucrative potential for monetization.Research limitation/Implication: This study was limited to three countries located in the Southeast Asian region, serving as the residence for content providers.]]>
<![CDATA[AI chatbot distractions and academic triumphs: a mediation approach with self-control and coping skills ]]>
<![CDATA[Hadiyan Prayoga]]>;
<![CDATA[Zukhruf Nur Wakhid]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20755
<![CDATA[Research aims: This study investigates self-control and coping skills in academic performance moderated by AI Chatbot addiction.Design/Methodology/Approach: This study used an online survey and archival method and included 153 accounting student respondents as the final sample. Structural Equation Modelling using Smart-PLS was employed to estimate the relationship between variables.Research findings: The findings underscore the significant impact of self-control in mitigating addictive tendencies, highlighting the susceptibility of individuals with lower self-control to develop addictive behaviors toward AI Chatbots. In comparison, coping skills were not found to have a substantial effect on reducing AI Chatbot addiction.Theoretical contribution/Originality: This research demonstrates that self-control and coping skills play a crucial role in controlling the dependence on AI-based chatbots, ultimately contributing to a better understanding of the relationship between these psychological abilities and managing AI addiction in university accounting students (Chassignol et al., 2018; Sollosy & McInerney, 2022).Practitioner/Policy implication: The findings have implications for chatbot designers and developers. Understanding the potential for addictive behavior allows for the implementation of behavior detection and prevention mechanisms within chatbot designs.Research limitation/Implication: This study overlooked diverse forms of self-control and coping skills, along with other factors that contribute to AI Chatbot addiction. Recommending the exploration of various self-control strategies and coping skills could be a valuable opportunity for future research.]]>
<![CDATA[Effect of ethical leadership and performance evaluation on transfer price prediction: A social learning experiment ]]>
<![CDATA[Ervilia Agustine Wiharsianti]]>;
<![CDATA[Fitria Sarifatun Nisa']]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20812
<![CDATA[Research aims: This paper investigates two control mechanisms that firms can use to avoid negotiation conflicts in negotiated transfer pricing decisions.Design/Methodology/Approach: This experimental research used a 2x2 factorial design between subjects. This study involved 77 undergraduate economics and business students as participants. Research findings: This result revealed that divisions evaluated with systems that value high ethical leadership and competitive performance evaluation schemes would set transfer prices close to equal profit transfer prices. These results suggest that companies with individual performance evaluations in a decentralized corporate structure can use informal controls such as ethical leadership to manage negotiation conflicts.Theoretical contribution/ Originality: This study provides further knowledge to the ethical leadership literature by examining the influence of ethical leadership and performance evaluation schemes on transfer pricing. Previous research on leadership and transfer pricing prediction is limited and primarily focuses on tone leadership. This research, therefore, develops previous research by focusing on another leadership style, namely ethical leadership, with an experimental design.Practitioner/Policy implication: This research provides an easy and low-cost alternative control mechanism to reduce conflicts that can occur in the transfer price negotiation process.Research limitation/Implication: This research is limited to ethical leadership styles and limited transfer pricing mechanisms. Future research, thus, can use other leadership styles and other transfer pricing mechanisms, such as two-step pricing. Different mechanisms used can produce different decisions as well.]]>
<![CDATA[Behavior dynamics faultline in auditing educator: role conflict, proactive personality, and group switching in standards acceptance ]]>
<![CDATA[Angelia Pribadi]]>;
<![CDATA[Choirunnisa Arifa]]>;
<![CDATA[Suyanto Suyanto]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20853
<![CDATA[Research aims: This study investigates auditing educators’ (AE) behavior in switching to accounting standard acceptance's fault lines and achieving task performance due to role conflicts and proactive personalities. Design/Methodology/Approach: This research used a 2X2 matrix to categorize role conflict (high vs. low) and proactive personality (transform vs. confront). Then, the data were processed using the ANOVA difference test.Research findings: This study uncovered that AEs with high-role conflict and confront-proactive personalities intend to switch to another group. This research firstly intersects the constructive factors of the role conflict’s level and proactive personalities to explain the AEs’ switching intentions and performance achievement behavior. It also indicates that role conflict could affect AEs’ switching intentions and whether proactive personalities occupy the group memberships. Secondly, this study considers whether the broaden-and-build theory can explain the combination of (high-low) role conflict and (confront-transform) proactive characters. Finally, it describes different AE behaviors when switching intention and achieving the desired task performance. Thirdly, the authors revealed the AEs’ behavior in setting an accounting standard acceptance fault line, an open group that AEs choose due to personal goals. Theoretical Contribution/Originality: This research contributes to the two conceptual contents of role conflict and proactive personalities and accounts for the broaden-and-build theory. Therefore, the fault lines’ members would maintain their membership in a group with positive emotions.Practitioner/Policy Implications: This research implies that group development should include shared emotional values as an antecedent factor for group cohesiveness.Research limitation: The limitation of this study is that the members of the matrix design fault lines did not consider regulations to limit their behavior.]]>
<![CDATA[Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework ]]>
<![CDATA[Afrizal Tahar]]>;
<![CDATA[Bandi Bandi]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20886
<![CDATA[Research aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities.Design/Methodology/Approach: This study employed a research sample of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in the Special Region of Yogyakarta represented by business school students, utilizing a questionnaire survey via Google Form with a purposive sampling method. The total number of questionnaires distributed was 60 questionnaires, with 59 questionnaires that could be processed. Data analysis was then carried out using the partial least squares (PLS) approach.Research findings: The results of this study demonstrated that using the slippery slope framework theory, trust in authorities was positively associated with voluntary tax compliance, while the power of authorities was negatively associated with voluntary tax compliance. Trust in authorities, however, did not have any impact on enforced tax compliance. Additionally, the power of authorities exerted a positive effect on voluntary tax compliance.Theoretical contribution/Originality: This study provides an understanding of the factors influencing tax compliance by referring to the slippery slope framework theory. Apart from that, this research field is still relatively underexplored in Indonesia.Practitioner/Policy implication: This study can be used to determine the factors driving and inhibiting MSMEs' taxpayer compliance so that it can be used as input and consideration to improve services related to taxpayer compliance further.Research limitation/Implication: This study can serve as a valuable resource for future research and the generation of new ideas. Also, it can be utilized as a reference in educational materials pertaining to aspects that promote taxpayer compliance.]]>
<![CDATA[Does the cost behavior remain sticky? a 20-year literature review of cost stickiness ]]>
<![CDATA[Diva Putri Amanda]]>;
<![CDATA[Tito IM. Rahman Hakim]]>;
<![CDATA[Rahmat Zuhdi]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20919
<![CDATA[Research aims: This study aims to describe the development of cost stickiness research over the past twenty years globally and presents a future research agenda.Design/Methodology/Approach: The method used in this study is a systematic literature review with a final research sample of 91 articles from 42 international journals indexed by Scopus Q1-Q4 and 20 articles from national journals indexed by SINTA 1-4. Research findings: This research found annual developments and fluctuations in cost stickiness research topics in international and national journals. Mapping of cost stickiness research exhibits that (1) the dominating antecedent variable is revenue change, (2) the popular consequence variable is accounting conservatism, (3) the most widely used theory is cost stickiness theory, (4) the majority of cost stickiness research used quantitative methods with secondary data, (5) the widely used population is public sector or profit-oriented companies, and (6) the proxy dominating cost stickiness research is SG&A.Theoretical contribution/Originality: This research mapping is based on six critical aspects of cost stickiness and provides several suggestions for future research. It is expected that future research related to cost stickiness can use this research as a reference and inspiration. Research limitation/Implication: Several websites in national journals indexed by SINTA 1-4 could not be accessed due to errors, limiting the number of research samples in national journals. Hence, future research can expand the search for articles in SINTA 1-6 or through other pages/portals (such as Web of Science) to more comprehensively describe the development of cost stickiness research.]]>
<![CDATA[Eleven sectors’ reaction to the political event 2023: evidence from Indonesia Stock Exchange ]]>
<![CDATA[Ainun Rochimah]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.21000
<![CDATA[Research aims: This study analyzes the differences in market reaction towards eleven sectors in the Indonesia Stock Exchange (IDX) during the political event, i.e., the announcement of the Indonesian presidential and vice-presidential nominees in 2023.Design/Methodology/Approach: This study applied the event study method with indicators of abnormal return, trading volume activity, security return variability, and bid-ask spread. The hypothesis test was a non-parametric test by Wilcoxon Signed Rank Test with a window period of seven days of observation (-3, 0, +3).Research findings: The Wilcoxon Signed Rank Test results revealed a mixed reaction by eleven sectors in IDX to this political event, in which there was a difference and no difference in the reactions.Theoretical contribution/Originality: This study contributes to providing insight into the reaction of eleven different sectors in the IDX to the different announcements of the Indonesian presidential and vice-presidential nominees in 2023. Previous research usually focused on stock indices or only testing one particular sector. Hence, this study investigated eleven sectors in the capital market to compare the different reactions and to expand the results.Practitioner/Policy implication: Research on capital market reactions to political events provides important information for investors to make investment decisions based on investor sentiment that assesses the electability of prospective heads of state to advance the Indonesian economy.Research limitation/Implication: The scope of this study is the announcement of the Indonesian presidential and vice-presidential nominees in 2023; future researchers can continue research on capital market reactions to the Indonesian presidential election 2024 events and add relevant variables, such as foreign sales and foreign buys.]]>
<![CDATA[Future research directions of information technology investment: a systematic literature review ]]>
<![CDATA[Afrida Putritama]]>;
<![CDATA[Arief Hidayatullah Khamainy]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.21259
<![CDATA[Research aims: This study aims to conduct a systematic literature review on IT investment to answer the following research questions: 1) What are the current trends and future research directions in IT investment research? 2) What are the benefits and challenges of IT investments?Design/Methodology/Approach: The authors collected 57 published articles from the Scopus database and analyzed them using a hybrid approach that integrates the principles of structured review and bibliometric analysis.Research findings: Four current research trends have been observed in information technology investment: (1) IT investment, (2) sustainability development, (3) costs, and (4) profitability. The benefits of IT investment have become the primary driver of innovation, profitability, competitiveness, and performance within a business. IT investment has a negative effect in a stable environment, and companies with low levels of IT investment may be forced to choose between expanding revenue and reducing expenses.Theoretical contribution/Originality: This study used a structured literature review and bibliometric analysis. The authors present a new method of reviewing literature that provides a more focused and comprehensive view of future research.Practitioner/Policy implication: Three practical contributions are provided: (1) identifying trends and directions of IT investment research, (2) revealing the benefits and challenges of IT investment, and (3) integrating the principles of structured review and bibliometric analysis.Research limitation/Implication: It only used data from the Scopus database, which may not encompass all relevant articles on the topic of IT investment. Additionally, the study only selected articles written in English, potentially overlooking articles written in other languages. There is also a potential subjectivity in the content analysis process and in naming each cluster.]]>
