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Journal of Accounting and Investment

ai
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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 646 Documents

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Exploring three sides of whistleblowing Yokhebed Widhianingtyas; Aprina Nugrahesthy Sulistya Hapsari
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: The research was conducted at the Faculty Student Senate of Information Technology, Faculty Student Senate of Economics and Business, and Faculty Student Senate of Social and Communication Sciences at ABC University to explore three sides of whistleblowing, i.e., motives, reporting channels, and reporting media that can be used as a means of mitigating fraud in the management of student funds.Design/Methodology/Approach: This qualitative descriptive study used the primary data obtained through a questionnaire fill-out as an initial survey and further deepened through semi-structured interviews with the respondents. Some respondents involved were the treasurers of faculty, heads of SMF, and treasurers of SMF.Research findings: The results indicate that the intention of SMF functionaries to carry out whistleblowing aligns with the theory of reasoned action. Furthermore, the motives that underlie the whistleblowing intentions from external factors comprise organizational justice, the application of ethics in the work environment, and the whistleblower’s position in the organization. Meanwhile, the motives for internal factors include trust in the leadership, professional commitment, and confidence in the evidence of fraud. Anonymous reporting is also preferred for whistleblowing. Thus, as a reporting media, the university should provide an integrated whistleblowing system.Theoretical contribution/Originality: This research is expected to be useful for the functionaries of the Faculty Student Senate at ABC University by providing knowledge and means of evaluating various motives and reporting channels that can encourage them to carry out whistleblowing as an effort to mitigate fraud. In addition, this research is anticipated to be used by ABC University to evaluate the policy of designing a whistleblowing mechanism and providing reporting media options that can be used. Theoretically, this research is hoped to be additional literature related to developing the whistleblowing concept in terms of motives, reporting channels, and reporting media on fund management fraud in student organizations.

Bliss effect of taxpayers in adopting blockchain technology Yenni Mangoting; Priscilla Amanda Setiawan; Elizabeth Nuralim
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aimed to investigate the intention to adopt blockchain technology (BT) from the taxpayer’s perspective.Design/Methodology/Approach: The data were collected from an online survey with 135 effective respondents and analyzed using Partial Least Square (PLS) for model and hypothesis testing.Research findings: It was found that perceived enjoyment could mediate the effect of autonomy on intentions to use blockchain technology in tax administration. However, it has been proven that autonomy had a greater direct effect than the indirect effect of perceived enjoyment as a mediation.Theoretical contribution/Originality: This research discusses how people react to using blockchain technology in the tax administration system. The use of blockchain technology will later have an impact on the transparency and effectiveness of taxation. Practically, from within the taxpayer arises a desire to carry out his obligations using blockchain technology. Blockchain technology is essential to facilitate and increase transparency in the effectiveness of tax administration systems.Practitioner/Policy implication: The findings of this study offer a practical guide for tax authorities as regulators in designing the BT implementation in the tax administration system that will increase transparency and efficiency.Research limitation/Implication: This study has several limitations. First, the model and hypothesis in this study have never been researched as one model. Second, some respondents only have a hazy understanding of how the blockchain works. Hence, future research may be able to broaden the research by investigating the outcomes of blockchain technology adoption.

Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS) Ahmad Juanda; Setu Setyawan; Lia Candra Inata
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS.Design/Methodology/Approach: The population in this study was all local governments in Indonesia in 2016-2020. The samples selected for use in this study were 64 local governments, following the sample criteria. The data type was secondary, which was then analyzed using multiple regression analysis.Research Findings: The results of this study exposed that government openness, prior experience with IFRS in the public sector, and audit opinion affected the level of local government accounting disclosure based on international public sector accounting standards (IPSAS). In contrast, government financing and economic growth did not support disclosing financial statements based on IPSAS.Implication: This research can potentially be relevant to the Government Accounting Standards Committee, the central government, local governments, and the community. By assessing the factors influencing the disclosure of local government accounting based on IPSAS, this research can be used as a consideration for Government Accounting Standards Committee in improving related standard regulations and encouraging local governments to implement an accrual-based IPSAS Public Accountant Standard Implementation Strategy.Originality/Value: Research on analyzing factors affecting local government accounting disclosure based on IPSAS, in particular, has not been widely studied in Indonesia, especially using local government objects. Hence, this research in Indonesia is an interesting thing to study further.

Lecturers’ financial wellness: The role of religiosity, financial literacy, behavior, and stress with gender as the moderating variable Susnaningsih Muat; Khairil Henry
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: The study’s objective is to propose and empirically test a model encompassing financial literacy, financial behavior, financial stress, religiosity, and the role of gender as moderating variable on financial wellness.Design/Methodology/Approach: Using a convenience sampling technique, an online survey was conducted to collect data from lecturers in Pekanbaru, yielding 116 usable responses that were analyzed using partial least squares structural equation modeling (PLS-SEM).Research findings: The study findings highlighted that financial behavior and religiosity positively impacted financial wellness, while financial stress significantly negatively influenced financial wellness. The study also confirmed the moderation role of gender in the relationship between financial literacy and financial wellness.Theoretical contribution/Originality: This study’s findings contribute to the literature by examining the role of religiosity as the determinant of financial wellness among lecturers. Specifically, this study provides new insight into lecturers’ financial wellness because most previous studies focus on employeesResearch limitation/Implication: This cross-sectional study was conducted at a specific time, so the causal relationships could not be established. Hence, researchers in the future may employ a longitudinal strategy to analyze changes in financial behavior and their effects across time

The role of the village government performance and transparency in influencing village public trust Muhammad Husni; Ratna Ayu Damayanti; Aini Indrijawati
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.

Is information transparency important for funders? A case study of sharia P2P lending companies in Indonesia Yuri Oktaviani; Miranti Kartika Dewi
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study explores the importance of information transparency for funders as parties who provide funding to borrowers' projects. It also analyzes information transparency practices in sharia P2P lending.Design/Methodology/Approach: The study used a qualitative case study, focusing on three sharia P2P lending companies in Indonesia. Data were collected through interviews with parties from three sharia P2P lending companies and 11 funders.Research findings: It was found that information transparency is important for funders, increasing their confidence to invest. In addition, based on multiple agency theory, there is information asymmetry between funders and sharia P2P lending borrowers, which can be reduced by information transparency measures from funders, sharia P2P lending, and borrowers based on cost-benefit considerations. Theoretical contribution/Originality: This research explores the application of information transparency in sharia P2P lending companies, which, as far as researchers are concerned, has not been raised in previous studies. In addition, the study builds a conceptual framework of information transparency in sharia P2P lending companies based on multiple agency theory. Practitioner implication: The research has implications for applying information transparency in sharia P2P lending, which can improve information updates and communication from sharia P2P lending to its funders.Research limitation/Implication: The study only focused on three out of the seven sharia P2P lending in Indonesia. Therefore, the differences in business, focus, and other characteristics of the remaining four were not considered.

Do dividends still matter? The role of investment opportunities on the ability of dividends to predict future earnings Sila Ninin Wisnantiasri
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study investigates the role of firm characteristics explained by the investment opportunity (IO) on the ability of dividends to predict future earnings.Design/Methodology/Approach: This study performed an empirical study on firms listed in the consumer goods sub-sector on the Indonesian Stock Exchange, divided into companies with strong and weak IO categories to clearly see the role of IO by comparing the variable dividend coefficients of the two sample categories. Through purposive sampling, the researcher determined the research sample, totaling 42 firm samples for the weak IO category and 48 firm samples for the strong IO category. Then, the multiple regression analysis utilizing IBM SPSS Statistic Version 23 was employed to analyze the relationship between variables.Research findings: Surprisingly, companies with weak IO showed a more remarkable ability to predict future earnings than companies with strong IO because the dividend coefficient of companies with weak IO was higher than that of strong IO, denoting that the number could explain the strength of ability.Theoretical contribution/Originality: The result provides alternative explanations to the previous inconsistent results from the dividend's ability to predict future earnings. The result also supports the argument that the companies with weak IO may use dividends to convey information signals and compensate the investor for unsatisfied performance, which is called counter-signal when strong IO refrain from doing so and rely on additional information.Practitioner/Policy implication: Investors should notice companies' characteristics, such as investment opportunities, while considering dividends as a signal for future performance to make an investment decision. Research limitation/Implication: The research did not fully capture all companies in Indonesian Stock Exchange, but specifically for the companies’ sub-sector that aggressively paid the dividend. Thus, future research is hoped to provide empirical studies for other sector companies listed on Indonesia Stock Exchange to enrich alternative explanations.

Value relevance of IFRS 9 adoption: A case study of Indonesian banking companies Amrie Firmansyah; Lestari Kurniawati; Desrir Miftah; Tjahjo Winarto
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study examines the effect of allowance for impairment losses (CKPN) on value relevance.Design/Methodology/Approach: This research employed quantitative data using secondary data from banking financial reports derived from www.idx.co.id during 2019-2021. Also, this study used stock price data sourced from www.finance.yahoo.co.id. The use of data for 2020 was due to the first year of PSAK 71 implementation. While data for 2019 were employed to compare the year before the PSAK 71 implementation, and data for 2021 were used to compare the PSAK 71 implementation in the second year. Data testing was then performed utilizing multiple linear regression analysis for cross-section data.Research findings: This study suggests that CKPN was positively associated with the value relevance of earnings in the first year of PSAK 71 implementation.Theoretical contribution/Originality: This research is expected to complement the financial accounting literature on adopting IFRS 9, especially in Indonesia, which is rarely discussed in previous studies.Practitioner/Policy implication: This study is expected to be employed by the Indonesian Financial Services Authority in improving policies on financial stability in the capital market based on applying financial accounting standards.Research limitation/Implication: This study only employed data on banking sub-sector companies listed on the Indonesia Stock Exchange, which were relatively small in number. Future research can therefore use data from all financial companies in Indonesia or banking companies in other countries related to IFRS 9 implementation to compare the test results with this study.

The effect of real earnings management, fraud, and earnings informativeness, as the moderating variable, on investment efficiency Giovani Priscilia; Estralita Trisnawati
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to analyze the relationship between real earnings management, fraud, and earnings informativeness, as the moderating variable, on investment efficiency.Design/Methodology/Approach: The samples tested consisted of 333 observations in manufacturing companies during 2018-2020. The hypothesis testing used moderated regression analysis through Eviews-12.Research findings: The results uncovered that real earnings management with cash flow (EM_CFO), production (EM_PROD), and discretionary costs (EM_DISEXP) had a negative effect on investment efficiency, while fraud had a positive effect. Besides, earnings informativeness as the moderation variable only affected fraud on the investment efficiency. Theoretical contribution/Originality: This study used real earnings management with EM_CFO, EM_PROD, and EM_DISEXP as a transition approach from accrual earnings management. In previous studies, fraud was not directly examined on investment efficiency. Adding earnings informativeness as a moderation variable thus gives another perspective on the relationship between independent and dependent variables.Practitioner/Policy implication: The implication for the practitioner is to provide consideration for earnings management, fraud, earnings informativeness, and investment efficiency. From a policy’s view, this study can give an overview to Financial Services Authority (“OJK”) and Investment Coordinating Board (“BKPM”) to consider and know the important elements in the financial statements and encourage investment efficiency.Research limitation/Implication: The limitation is that the coverage of samples was only from the manufacturing industry. Exploring other sectors, extending the period, and deepening analysis is open for better research, including using other proxies in each variable. The implication is not only as additional literature but also can give the shareholders and management an overview of the investment’s decision-making.

Does employee trust matter? Measuring the effect of work engagement on turnover intention in the banking sector Nazaruddin Malik
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study examines the effect of work engagement on the turnover intention with employee trust as a mediating variable in the banking sector in Malang, IndonesiaDesign/Methodology/Approach: This study uses a quantitative approach with data collection methods using questionnaires that were distributed online and processed using Partial Least Square (PLS) using a 119 response data.Research findings: The findings of this study show that work engagement has a negative effect on turnover intention. Employee trust mediated the effect between work engagement and turnover intention.Theoretical contribution/Originality: This study examined the role of employee trust as a mediating variable. Employee trust plays a vital role in maintaining people’s engagement on an organization, affecting low workers' intention to quit from their jobs. The results of this study confirm Maslow's motivational theory if employees are more involved in work and feel fulfilled. Employees will feel comfortable and reduce the level of turnover intention.Practitioner/Policy implication: These findings suggested leaders encourage engagement programs to increase employee trust to reduce turnover intention.Research limitation/Implication: The study had limitations, such as the few samples used and the fact that only Malang's banking industry employees were included.

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