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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 27 Documents
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Search results for , issue "Vol. 26 No. 1: January 2025" : 27 Documents clear
From family control to female leadership: Enhancing anti-corruption transparency in Indonesian corporations Barokah, Zuni
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25441

Abstract

Research aims: This study explores how family ownership and board diversity, particularly the presence of female directors, influence the extent of anti-corruption disclosures among the largest publicly listed companies in Indonesia and whether female board members affect the impact of family on the disclosures. Grounded in agency theory, the research posits that family ownership limits the transparency of anti-corruption disclosures. Additionally, drawing on upper-echelon theory, it is hypothesized that female directors promote more transparent anti-corruption reporting, thereby mitigating the negative impact of family ownership.Design/Methodology/Approach: This study analyzed a dataset of 443 firm-year observations from Indonesian non-financial companies between 2018 and 2023 and employed an OLS regression model that controls industry effects and uses robust standard errors.Research findings: The results reveal that family ownership is associated with lower levels of anti-corruption disclosure transparency. However, the presence of female directors on boards increases the level of anti-corruption disclosures, helping to counteract this negative effect and enhance transparency. Theoretical contribution/ Originality: This study contributes to the literature on anti-corruption disclosures and offers valuable insights into the governance implications of family ownership and gender diversity on corporate boards.Practitioner/Policy implication: The findings highlight the importance of promoting gender diversity within corporate leadership, as it can play a crucial role in improving governance quality, particularly in the area of anti-corruption disclosures.Research limitation/Implication: The study did not have many alternative family firm measurements because of the limited data in Indonesia. Family firm data is difficult to trace.
The role of corporate strategy in transfer pricing: The moderating effect of bonus mechanisms on performance management Mardjono, Enny Susilowati; Yang, Yi-Fang; Nehayati, Nela
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25750

Abstract

Research aims: This study seeks to prove empirical evidence regarding the moderating effect of bonus mechanisms on fiscal optimization and tunnelling incentives on the Transfer Pricing relationship.Design/Methodology/Approach: The study uses a quantitative approach with a hypothesis-testing design. The data used is natural resource sector companies listed on the Indonesian Stock Exchange (IDX) in the 2021 – 2023 period. The final sample consists of 152 observations that meet the selection criteria.Research findings: The results showed that the Tunneling Incentive has an influence on Transfer Pricing, and Fiscal Optimization does not influence Transfer Pricing. The Bonus Mechanism does not strengthen the Effect of the Tunneling Incentive on Transfer Pricing. The Bonus Mechanism enhances the effect of fiscal optimization on transfer pricing. This research shows that the ownership factor (Tunneling Incentive) plays an important role in Transfer Pricing decisions rather than Tax strategy (Fiscal Optimization). In addition, the Bonus Mechanism moderate the relationship between Fiscal Optimization and Transfer Pricing. However, the Bonus Mechanism does not moderate the relationship between Tunneling Incentive and Transfer pricing. Theoretical contribution/ Originality: The originality of this research is based on the moderating results of the bonus mechanism, which strengthens the effect of Fiscal Optimization on transfer pricing compared to previous studies.Practitioner/Policy implications: The practical implications of this study suggest that companies need to be more transparent in Transfer Pricing policies, regulators should increase supervision against Tunneling practices, and investors and auditors should be more wary of companies with concentrated ownership structures.Research limitations/Implications: The limitation of this research is the research scope, which is just in the resource sector used in this research. The study does not account for potential changes in tax regulations or corporate governance laws that could impact the results over time.
Are the Beneish model and restatement relevant in detecting tax evasion? Challista Christabella; Ayu Fury Puspita
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.26851

Abstract

Research aims: This study aims to analyze the capability of fraud pentagon theory’s factors—including pressure, opportunity, rationalization, competence, and arrogance—in indicating tax evasion.Design/Methodology/Approach: The data were analyzed by logistic regression, and the samples of basic material entities listed on the Indonesia Stock Exchange for 10 years, from 2012 to 2021, were selected through the purposive sampling method. The dependent variable of tax evasion indication was measured by Beneish M-score and restatement methodsResearch findings: The results of this study exhibit that pressure represented by financial stability and financial targets proves to indicate tax evasion, while the opportunity (represented by the nature of the industry and ineffective monitoring), rationalization (represented by audit opinion), competence (represented by change in directors), and arrogance (represented by dualism position) do not prove to indicate tax evasion. Theoretical contribution/Originality: Providing additional empirical evidence on the application of the Fraud Pentagon Theory for detecting tax evasion through the integration of the Beneish model and restatement methods.Practitioner/Policy implication: This research can be used by taxpayers, tax officers, tax examiners, and auditors to detect and reduce tax evasion in Indonesia.Research limitation/Implication: The limitations of this study can be seen in the results of the determination coefficient, which is quite low, so there are still other indicators that cannot be explained through this study.
Are the Beneish model and restatement relevant in detecting tax evasion? Christabella, Challista; Puspita, Ayu Fury
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20422

Abstract

Research aims: This study aims to analyze the capability of fraud pentagon theory’s factors—including pressure, opportunity, rationalization, competence, and arrogance—in indicating tax evasion.Design/Methodology/Approach: The data were analyzed by logistic regression, and the samples of basic material entities listed on the Indonesia Stock Exchange for 10 years, from 2012 to 2021, were selected through the purposive sampling method. The dependent variable of tax evasion indication was measured by Beneish M-score and restatement methodsResearch findings: The results of this study exhibit that pressure represented by financial stability and financial targets proves to indicate tax evasion, while the opportunity (represented by the nature of the industry and ineffective monitoring), rationalization (represented by audit opinion), competence (represented by change in directors), and arrogance (represented by dualism position) do not prove to indicate tax evasion. Theoretical contribution/Originality: Providing additional empirical evidence on the application of the Fraud Pentagon Theory for detecting tax evasion through the integration of the Beneish model and restatement methods.Practitioner/Policy implication: This research can be used by taxpayers, tax officers, tax examiners, and auditors to detect and reduce tax evasion in Indonesia.Research limitation/Implication: The limitations of this study can be seen in the results of the determination coefficient, which is quite low, so there are still other indicators that cannot be explained through this study.
An examination of the factors influencing fraud tendencies in village governance in Indonesia Lestari, Kiky Puji; Putra, Wahyu Manuhara
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22689

Abstract

Research aims: This study aims to analyze the effect of individual morality on accountability, responsibility, and transparency, and how these three variables affect the tendency of fraud in village government management. Design/Methodology/Approach: This study uses a quantitative approach involving 343 village apparatus respondents, namely the Village Head, Village Secretary, Head of Affairs, and Section Heads who have less than 5 years of service from 64 villages through purposive sampling technique. Data were collected using a Likert scale-based questionnaire and analyzed using the Partial Least Square (PLS) approach.Research findings: The results showed that individual morality has a positive effect on accountability, rationalization, and transparency. Responsibility has a negative effect on the tendency to fraud, while accountability does not affect the tendency to fraud.Theoretical Contribution/Originality: This study makes a theoretical contribution by uncovering the complex relationship between the variables of Accountability, Fraudulent Propensity, Morality, Responsiveness, and Transparency in the context of village government and highlighting the importance of individual morality in preventing fraud.Practitioner/Policy implication: The practical implication is to provide a basis for better policies at the village level, especially in the ethical and accountable management of village funds.Research limitation/Implication: This study uses the new Fraud Hexagon model, so comparative references are still very limited. Using the survey method of distributing questionnaires as the primary data collection technique has the potential for respondent bias and limited generalization of results because it focuses on specific areas.
Determinants of financial reporting quality: Local government status as moderator Yudhanto, Satrio Kusumo; Rahmawati, Evi
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25426

Abstract

Research Aims: This study aims to examine the effect of capital expenditure and local government size on financial reporting quality, with local government status as a moderating variable in Indonesian local governments.Design/Methodology/Approach: The study was conducted on municipal and district governments in Indonesia, covering 379 districts and 87 municipalities, with a total sample of 466 local governments. Data collection was carried out through documentation, with data sourced from audited financial reports of local governments by the Supreme Audit Board. Hypotheses were tested using Moderated Regression Analysis (MRA) with the Eviews 12 software.Research Findings: The results of this study indicate that the variables of capital expenditure and local government size have a significant positive effect on the financial reporting quality of local governments in Indonesia. Furthermore, the local government status variable can moderate the effect of capital expenditure on financial reporting quality, but it cannot moderate the effect of local government size on financial reporting quality in Indonesian local governments.Theoretical Contribution/Originality: This study adds local government status as a moderating variable for the relationship between capital expenditure, local government size, and financial reporting quality.
Research trends on environmental, social, and governance in SMEs: A bibliometric analysis Harventy, Gina; Hamid, Fatima Abdul; Yassin, Fatimah Mat; Mokhtar, Norsyahida Binti
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25808

Abstract

Research aims: This study used a scoping review and bibliometric analysis to analyze all publications on Environmental, Social, and Governance (ESG) study trends, specifically in the context of Small and Medium Enterprises (SMEs).Design/Methodology/Approach: Ninety-four (94) ESG articles on SMEs indexed in the Scopus database were described through coverage and bibliometric analysis. The articles were analyzed based on the number of publications per year, contributing countries, authors, and cited documents. Furthermore, VOSviewer was used to provide a visual analysis of keyword occurrences.Research findings: The growing body of research on ESG in SMEs reflects an increasing global awareness of its significance. Notably, publications on this topic have surged year after year, with Asia leading the discourse and Europe following closely. Among individual countries, China and Italy stand out as the most prolific contributors. This upward trend underscores the rising importance of ESG in SMEs, positioning it as a critical area of discussion among international scholars.Theoretical contribution/ Originality: This paper analyzes ESG research trends in SMEs, mapping key developments and gaps. Synthesizing past studies highlights critical insights and future research directions, positioning ESG in SMEs as a growing global discourse.Research limitation/Implication: This study is limited to the Scopus database and focuses solely on ESG research in SMEs. It used only one bibliometric analysis tool to evaluate research trends, which may not capture a broader perspective from other databases or analytical approaches.

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