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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.
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Articles 15 Documents
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Search results for , issue "Vol. 27 No. 1: January 2026" : 15 Documents clear
Exploring robotic process automation adoption among accounting professionals in South Africa: Application of the UTAUT model Thipe, Katlego; Gold, Nusirat Ojuolape; Coovadia, Husain
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.29459

Abstract

Research aims: The rapid advancement of robotic process automation (RPA) technologies presents significant transformation opportunities for the accounting profession, yet adoption rates remain inconsistent across different contexts. This study investigates factors influencing RPA adoption among accounting professionals in South Africa, employing the Unified Theory of Acceptance and Use of Technology (UTAUT) framework.Design/Methodology/Approach: Using descriptive and inferential statistics, the study analysed quantitative and qualitative data gathered from 100 accounting and auditing professionals.Research findings: Findings revealed Social Influence as core predictor while skills and training gaps, resistance to change, and resource constraints were notable barriers. A significant awareness-implementation gap was also observed for RPA knowledge versus usage.Theoretical contribution/Originality: This study contribes theoretically by demonstrating that social legitimation may outweigh technical performance in professional settings within emerging markets, a contexts where peer validation and collective professional endorsement are crucial. By theorizing awareness-implementation paradox, it noted that attitude and knowledge are vital yet, insufficient for behavioural change. Additionally, it provides context-sensitive validation of UTAUT constructs from an emerging economy.Practitioner/Policy implication: The findings reinforce technology-centric adoption, with professional services contexts exhibiting unique dynamics. Overall, it highlights prioritizing social factors, management endorsement and peer advocacy as implementation strategies for RPA adoption over technical features. These findings provide evidence-based guidance for organisations and professional bodies seeking to advance RPA adoption within the South African accounting professional context.
See things for what they are: Examining the financial condition on financial reporting quality in developed countries Kristantie, Amarissa Ayoe; Manullang, Tanti Winda Asrani; Nugroho, Albertus Henri Listyanto; Christanti, Rossalina
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28264

Abstract

Research aims: This study aims to determine the relationship between the Company's financial condition and the quality of financial reports.Design/Methodology/Approach: The classification of financial conditions in this study utilises the Altman Z-score model, which categorises companies into three categories: green zone, grey zone, and red zone. Researchers tested the hypothesis using the Generalised Least Squares (GLS) method to accommodate differences in data characteristics, heteroscedasticity, and multicollinearity diagnostic problems on 58,890 company-year observations from 47 developed countries between 2014 and 2023.Research findings: The results of this study support the hypothesis that a company's financial condition plays a role in determining the quality of its financial reports. Companies in the green zone and grey zone categories strive to maintain the quality of their financial reports and encourage an improvement in the quality of these reports. Meanwhile, companies in the red zone category tend to embellish the appearance of their financial report performance to conceal financial difficulties, which ultimately have the potential to compromise the quality of their financial reports.Theoretical contribution/Originality: This study offers insight into the implications of financial conditions on the quality of corporate financial reports in the international context of developed countries, which exhibit more advanced economic, social, and legal conditions.Research limitation/Implication: This research has practical implications for investors, creditors, external auditors, and regulators, as it suggests using bankruptcy zone assessment as an early warning system to evaluate the quality of financial reports.
Parent entity and creditor pressure on corporate earnings management: Evidence from listed companies in Southeast Asia Budiman, Ahmad; Putranti, Eti; Kusuma, Marhaendra
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28437

Abstract

Research aims: This study investigates the moderating effect of non-controlling interests in subsidiaries (NCIS) on the influence of pressure from parent entity shareholders (PES) and creditors on corporate earnings management (CEM).Design/Methodology/Approach: Data from 3,882 firm-years from companies listed on the largest capital markets in five Southeast Asian countries from 2019 to 2024 were used. Moderated regression analysis was used.Research findings: Pressure from PES and creditors has a positive effect on CEM, and the presence of NCIS weakens this effect.Theoretical contribution/Originality: This study aligns with agency theory, stating that agency problems arise between management, PES, NCIS, and creditors. This study also aligns with fraud theory, stating that pressure from PES and creditors stimulates CEM, and the presence of NCIS reduces management's opportunity to engage in CEM practices. This study extends the previous earnings management literature by isolating the pressure exerted solely by parent-entity shareholders and empirically testing the moderating role of non-controlling interests.Practitioner/Policy implication: NCIS can monitor management performance and intervene with PES and creditors. Although NCIS lacks control and holds a small number of shares, annual shareholder meetings and its representation on the board of commissioners serve as a means for NCIS to exercise its oversight function, including the board of directors' actions to implement CEM.Research limitation/Implication: This study uses three dimensions of the fraud triangle to identify the determinants of CEM actions and examine the moderating role of NCIS. It does not include other factors influencing CEM, as fraud theory has evolved, reaching the hexagon of fraud theory, or perhaps even more than seven dimensions.
The role of budget transparency, tax knowledge and tax education in tax compliance: Evidence from salaried and self-employed taxpayers in Malaysia Al-Maghrebi, Mohammed Saleh; Palil, Mohd Rizal
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28540

Abstract

Research aims: The objective of this study is to investigate the impact of budget transparency, tax knowledge, and tax education on Tax Compliance (TC) among individual taxpayers in Malaysia. This study used a questionnaire instrument and a quantitative approach to collect data from salaried individuals and the self-employed. The relationships between independent variables and the dependent variable were examined using correlation and regression analyses to determine the extent of their impact. Design/Methodology/Approach: The study population comprised salaried and self-employed taxpayers in Malaysia. A purposive sampling technique was employed to target respondents with actual tax filing experience, including academic staff, medical practitioners, and legal professionals. These groups were selected due to their direct exposure to Malaysia’s self-assessment tax system. The questionnaire items were adapted from established studies to ensure content validity. Research findings: To fulfill the objectives, this study attempts to provide some information and results by presenting empirical evidence for Malaysian authorities, practitioners and interested parties. This will lead to improve TC amongst individual Malaysian taxpayers in the future. The findings of this research demonstrate that budget transparency has a positive and significant impact on TC. In addition, tax knowledge and tax education have influenced individual taxpayer compliance positively and significantly. Theoretical contribution/Originality: This study contributes to the tax compliance literature by integrating budget transparency, tax knowledge, and tax education within a Theory of Planned Behavior framework. The findings offer practical insights for policymakers by emphasizing the importance of transparency and taxpayer education as tools for enhancing voluntary compliance in self-assessment tax systems, particularly in developing economies such as Malaysia.Practitioner/Policy implication: The primary concern for tax authorities in both developed and developing countries is TC. As a result, professionals in academic and non-academic organizations are attempting to enhance the level of TC among taxpayers. This will lead to an increase in tax revenue figures in the national budget. To achieve this, various strategies are being implemented, such as improving taxpayers' tax knowledge and education and providing them with all possible information on the contents of the public budget, specifically concerning tax revenue and its allocation.
The portrait of good governance of Islamic philanthropic institutions in achieving the SDGs Kholmi, Masiyah; Jati, Ahmad Waluya; Suhardi, Diding
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.29624

Abstract

Research aims: This study aims to analyze the governance of Amil Zakat Muhammadiyah (LAZISMU) in East Java in achieving sustainable development goals (SDGs).Design/Methodology/Approach: This study uses a qualitative approach with semi-structural and Focus Group Discussion (FGD) interview techniques with leaders in three LAZISMU regions in the East Java region.Research findings: This study shows that zakat institutions have served as an Islamic philanthropic institution. LAZISMU East Java managed to overcome poverty, community economic impurity and improve welfare. Good governance has a role in encouraging the realization of SDGs, namely, transparency, accountability and trust or integrity. In addition, discipline or obedience, efficiency and effectiveness, independent, innovative, justice, participation, professionalism and responsive. LAZISMU has achieved sustainable development goals (SDGs) as follows: Poverty Alleviation (1), Decent Work and Economic Growth (8), Qualified Education (4), Health Service (3), Social Humanity [Zero Hunger (2), Reduced Inequalities (10) and Climate Action (13)], Welfare of society (ummah) [(peace justice, and strong institutions (16) and partenships for the goals (17)]. The study also found challenges in the application of governance, such as HR limitations, brought together the pattern of governance between institutions in various regions of the research object.Theoretical contribution/Originality: This study contributes to enriching governance literature and the role of Zakat institutions in achieving sustainable development goals (SDGs).Practitioner/Policy implication: This study emphasizes the importance of governance in the management of zakat institutions in achieving SDGs and the need for greater support from the National Amil Zakat (BAZNAS).Research limitation/Implication: This study has limitations, in three LAZISMU in the East Java region. In addition, data collection is only through deep interviews and FGD.

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