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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 24 Documents
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Search results for , issue "Vol. 25 No. 2: May 2024" : 24 Documents clear
The influence of financial performance and governance on non-financial performance disclosures Tri Siwi Nugrahani; Taslim Firdaus; Ratna Purnama Sari
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21378

Abstract

Research aims: This research aims to examine the influence of financial performance and corporate governance on non-financial performance, i.e., the disclosure of the sustainability report (SR).Design/Methodology/Approach: This research used a sample of 35 industrial companies listed on the IDX during 2017-2022 and prepared annual reports (AR) and SR. The total observation data was 210 companies. The data analysis technique employed multiple regression and hypothesis testing using the t-test, with a significance of 5%.Research findings: The research results demonstrated that governance, including the independent board of commissioners and audit committee, exerted a positive effect on SR disclosure. However, the board of directors, institutional share ownership, public share ownership, and ROA did not affect SR disclosure.Theoretical contribution/ Originality: Theoretically, this research contributes to the fact that the agency theory approach can be used to determine SR disclosure.Practitioner/Policy implication: By optimizing independent boards of commissioners and audit committees, companies can help companies supervise managers, thereby increasing SR disclosure.Research limitation/Implication: This research was limited to examining governance on the board of directors, independent board of commissioners, audit committee, and institutional and public share ownership. The authors have not tested other governance, such as managerial ownership and remuneration committees, so numerous additional factors remain that can impact SR disclosure.
Do investing in information technology and intellectual capital improve firm value in the financial technology era? Ariny Maghfiroh; Erwin Saraswati; Endang Mardiati
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21707

Abstract

Research aims: This research aims to prove the impact of information technology investments and intellectual capital on firm value (Tobin’s Q) in the financial technology era.Design/Methodology/Approach: This study’s population was banks listed on the Indonesian Stock Exchange (ISE) during 2017–2022. Purposive sampling was utilized to choose a sample of 46 banks, resulting in a total of 112 observations during six years. This research employed GMM regression for empirical analysis, considering endogeneity. Research findings: The study revealed that while investments in information technology exerted a favorable influence on firm value, intellectual capital had a beneficial impact on firm value. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) positively impacted firm value. However, the variables Structural Capital Efficiency (SCE) and Relational Capital Efficiency (RCE) did not have any effect on firm value. The variables being controlled for in this study comprised corporate level, industry level, and banking type. The financial success of a corporation could be influenced by the corporate level, determined by the organization's size. The influence of industrial level and bank type on company firm value was limited due to the dynamic nature of market conditions and the intensifying competition within the banking system.Theoretical contribution/ Originality: This research contributes theoretically to the field of signaling theory by presenting an advantageous analytical framework to examine the effects of IT investments in the dynamic financial sector.Practitioner/Policy implication: This research contributes to investors in determining investment decisions and the council of commissioners to enhance supervision of IT investments, encourage banking to innovate in leveraging information technology, and introduce new products that can meet customer needs.Research limitation/Implication: The research focuses exclusively on banks listed on ISE and exclusively employs the MVAIC methodology for research purposes. Since this research was limited to the financial statements presented by the company, so some necessary data were not available, requiring an interview or spreading the questionnaire to the sample used. This research was also limited to banking in Indonesia, so the samples used were also limited, and there needs to be a comparison.
The role of social entrepreneurship orientation, social capital, and social innovation in Village-Owned Enterprises (VOE) performance: A study in Yogyakarta Province Harjanti Widiastuti; Muhammad Rizky Pratama; Evy Rahman Utami
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22334

Abstract

Research aims: This study aims to examine the role of social entrepreneurship orientation, social capital, and social innovation in improving Village-Owned Enterprises’ (VOE) performance. Specifically, this study examines social innovation as a moderator of the relationship between social capital and performance.Design/Methodology/Approach: This study used a quantitative approach with primary data types taken using a questionnaire instrument. The data were taken from 199 VOE in Yogyakarta Province. The subjects of this research were the managers of VOE in Yogyakarta Province, including directors, secretaries, treasurers, or heads of business units.Research findings: This study revealed that (1) social entrepreneurship orientation and social capital yielded a positive effect on VOE performance, (2) social innovation did not moderate the relationship between social capital and VOE performance, and (3) social innovation positively affected VOE performance.Theoretical contribution/Originality: VOE has a social mission in its business development. Social innovation should be a concern of VOE in achieving its mission. This research contributes to testing the role of social innovation in VOE performance. Practitioner/Policy implication: VOE, village government, and relevant agencies need to develop programs to improve their social entrepreneurship orientation, social capital, and social innovation, such as training programs and increased collaboration.
Selectivity hypothesis and task bind: Explaining gender difference in NPD’s cost information and control adoption Rika Alvira Brisa Wardani; Dyah Ekaari Sekar Jatiningsih
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22555

Abstract

Research aims: This study aims to examine how gender will differentiate the effect of cost information and management control system adoption during the New Product Development (NPD) process. The importance of such research lies in the suggested development of gender-diverse teams to achieve optimum performance.Design/Methodology/Approach: An experimental design was employed to test proposed hypotheses. Data from 117 Accounting undergraduate students as surrogates of professional NPD designers were analyzed using Analysis of Covariance (ANCOVA).Research findings: Results revealed that female designers, due to comprehensive processing and stereotype threat, achieved more cost-effective designs with specific information and diagnostic control systems. In comparison, males would achieve better performance using relative information and designing in interactive control since they tended to be heuristic and free from stereotyping.Theoretical contribution/Originality: This research confirms gender differences in NPD. The explanation using the selectivity hypothesis and task bind mechanism contributes to the literature by supporting clear causal relationships in gender-related NPD contexts.Practitioner/Policy implication: In NPD, management should consider the proper presentation of information across specific users, including across teams with gender variability. Further, the design of the management control system should consider variability once the gender-diverse team has been developed.Research limitation/Implication: The causal relationship in this study was limited to a specific experimental setting, which did not reflect all complexities in practice. However, the interplay between variables under study leads to the avenue for future research to broaden the test into different metrics of NPD performance, types of information, and possible designer variability.

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