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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 646 Documents
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Can financial literacy and asset ownership affect retirement planning? Insights from the Indonesian family life survey Novita Kusuma Maharani; Intan Mayang Sari
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.16112

Abstract

Research aims: In today's world, financial literacy plays a crucial role in planning for retirement. This study, therefore, investigates the connection between financial knowledge, household asset ownership, and retirement planning.Design/Methodology/Approach: The study considered variables, such as education level, age, gender, marital status, and household location, using data from the Indonesian Family Life Survey (IFLS)-5 at the household level. This study used a sample of 18,627 households spread across 13 provinces in Indonesia to represent the relationship between the variables. The Logit estimation model then examined the impact of financial literacy and household asset ownership on retirement planning.Research findings: The results suggest that individuals with higher financial knowledge are better equipped to plan for their retirement needs. Furthermore, significant asset ownership is also positively linked to retirement planning, as it indicates that an individual is better prepared to face the challenges of old age. Theoretical contribution/Originality: This study contributes to the Life Cycle Hypothesis, which states that individuals will try to keep consumption patterns/needs expenditures and ensure that individual consumption trends remain consistent/constant.Practitioner/Policy implication: This research is expected to be useful as additional information for policy actors, practitioners, and academics in the financial sector to continue actively introducing and disseminating the importance of financial knowledge to the public. Thus, people have alternative and passive income in their old age that does not require working.Research limitation/Implication: The descriptive results found a reasonably large gap between households where there are households with no savings or assets at all. The discrepancy is expected to affect the outcomes of the research.
Do conferences drive quality improvement in accounting research? Muhammad Nur Abdullah Birton; Maryati Maryati; Muhammad Muttaqin
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19045

Abstract

Research aims: In Indonesia, the Simposium Nasional Akuntansi (SNA) and regional accounting conferences (RAC) exist. Prior studies on their database are constrained and predominantly adopt an external viewpoint. Therefore, using an "insider" perspective, this study aims to reveal how scientific conferences impact knowledge quality and dissemination in accounting research.Design/Methodology/Approach: This study took the case of the Konferensi Ilmiah Akuntansi (KIA) X Jakarta at Universitas Muhammadiyah Jakarta. Data were analyzed descriptively sourced from the KIA X committee and the selection process of 235 manuscripts until acceptance/rejection by the journal.Research findings: The results demonstrated that, first, KIA X engaged 58 institutions and 235 manuscripts as participants, with 70 reviewers representing cohosting institutions and journal editorial teams across Indonesia. Second, reviewers independently deemed 160 manuscripts suitable for journal publication and 75 for proceedings. Among these, 130 were accepted by SINTA 2-5 journals, and 30 await confirmation. Third, accounting conferences seem to satisfy formalities rather than significantly enhancing knowledge or practice quality.Theoretical contribution/Originality: Regional conferences like KIA X aim to foster discussions on accounting concepts, knowledge, and innovations. Nevertheless, if proceedings reflect poor quality, the intended scientific objectives falter. Hence, this study delves into this concern through conference database analysis.Practitioner/Policy implication: The RAC committees face challenges in balancing convenience, appeal, and competitiveness, all while dispelling the notion of lower manuscript quality compared to SNA.
Leadership types and whistleblowing intention in public sector: the mediation role of justice Ilham Maulana Saud; Ietje Nazaruddin; Arif Wahyu Nur Kholid
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19532

Abstract

Research aims: This study examines the effect of two leadership types, ethical leadership (EL) and servant leadership (SL), on whistleblowing intentions with three justice dimensions: distributive, interactional, and procedural, as mediators.Design/Methodology/Approach: This research involved local government organizations (LGO) employees in several regencies in Indonesia, including Purworejo, Sumbawa, Pelalawan Riau, the Special Region of Yogyakarta, and Surakarta. The hypotheses were tested using the SEM-PLS technique.Research findings: The results discovered that EL positively affected whistleblowing intention directly and through (mediated) procedural and interactional justice. Meanwhile, SL did not directly affect whistleblowing intention, yet it could affect it when mediated by procedural justice. Furthermore, distributive justice could not mediate the relationship between either SL or EL on whistleblowing.Theoretical contribution/Originality: The novelty of the research is to explore and comprehensively analyze how a leadership style can influence someone to do whistleblowing in the government sector by paying attention to the crucial role of the justice dimension. The results of this study provide valuable insights for the government to increase employee motivation in whistleblowing.Practitioner/Policy implication: Drawing from this insight, the leader of the LGOs must have the characteristic of EL since it can facilitate and motivate employees to blow the whistle when they find fraud in the organization. In addition, a leader with EL can create fairness in the organization. Thus, EL not only can affect employees to blow the whistle but also can raise the three-dimensionality of justice in the organization.Research limitation/Implication: The implementation of leadership, either SL or EL, in the context of the public sector, whose primary purpose is to enhance government accountability, particularly in emerging countries, is still lacking. Moreover, the process underlying how leadership affects whistleblowing still holds critical gaps, particularly issues related to leadership dynamics.
Credulous on accountability at LaaRiba community: A tasawuf critical reflection Muhammad Irfan Tarmizi; Muhammad Nur Abdullah Birton; Muhammad Muttaqin
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19284

Abstract

Research aims: Accountability is a form and mechanism of responsibility that applies to all activities at the level of individuals, organizations and the social world. This study aims, first, to explore the meanings and values that underlie the collective awareness of members and administrators of the LaaRibaa Community in actualizing accountability in financial reporting; second, providing a critical reflection on the awareness and practices of accountability within the LaaRibaa community.Design/Methodology/Approach: This study applies Milles and Huberman's qualitative approach, modified with critical reflection through tasawuf concepts by Haji Abdul Malik Karim Amrullah (HAMKA). Data were collected through interviews with committees and members as well as observations on the documents. Data analysis includes the following steps: (1) data reduction, (2) data presentation, and (3) verification using the HAMKA’s tasawuf concept as an analytical tool.Research findings: The results show that the LaaRiba community's financial accountability model is influenced by many values. Al-Qur'an and hadith as fundamental values; trustworthiness and sincerity as substantial values; and please Allah (ﷻ) as the ultimate goal of managers and community members. However, this principle of trustworthiness and sincerity is practiced credulously, both from their position as public auditors and from the perspective of HAMKA's tasawuf concepts which are ihlas (sincerity) and amanah (trustworthy) (Islamic accountability).Theoretical contribution/Originity: This study found an inconsistency in the attitudes of community members or managers, on their daily occupation of being public auditors, they were very strict on the principles of accountability, but not accordingly when they act as community members or managers. This result strengthens previous findings which show a weak commitment to accountability in Islamic social institutions.Practitioner/Policy implication: To the managers of the LaaRiba community, there are three aspects that need to be fixed immediately. First, the legality of the community, so that there is legal certainty. Second, the position of the waqf contract needs to be reviewed so that it does not violate its purpose. Third, the accountability of financial reports needs to be improved in accordance with generally accepted accounting principles in Islamic social institutions
Semiotics of audit quality: a meta-analysis perspective Saifudin Saifudin; Indira Januarti
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19390

Abstract

Research aims: The purpose of this study is to identify the semiotics of the relationship between audit fees and audit quality.Design/Methodology/Approach: A quantitative method using meta-data analysis was employed with ten selected research articles from 113 sample articles.Research findings: The results demonstrated that a semiotic analysis of audit quality with a meta-analysis approach has been carried out, revealing that the audit fee variable had a relationship with audit quality and was strengthened by the size variable. The existing data heterogeneity problem was reduced after the size variable was included in the meta-analysis regression analysis, so it was reduced even though it had not been significantly reduced.Theoretical contribution/Originality: The semiotics of the relationship between audit fees and audit quality exist.Practitioner/Policy implication: This study contributes to paying attention to critical factors in improving audit quality.Research limitation/Implication: This study's limitations are that it could not reach the 95% data confidence coefficient level since the data used were still not much, and the size variable could not reduce data heterogeneity to the maximum.
Kaizen internal quality assurance adoption and quality performance improvement in Indonesian higher education institutions: The moderating role of IT development Hafiez Sofyani
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19587

Abstract

Research aims: In 2018, strengthening Higher Education Institutions (HEIs), governance began to be promoted again by the Indonesian government after its first initiation in 2003. In doing so, the Indonesian government has adopted a new internal quality assurance framework for HEIs, i.e., the Kaizen method, which emphasizes the quality improvement process. In addition, the government recommended the development of IT advancement to support management practices at the HEIs, including internal quality assurance. However, to this day, related research that examines the extent to which these policies contribute to HEI quality performance improvement still needs to be improved. To meet the gap, the current study examined the Kaizen internal quality assurance implementation role on HEI quality performance by testing the IT development as a moderator.Design/Methodology/Approach: Using data from 191 HEI samples obtained from 31 of 34 provinces in Indonesia, the relationship between variables was tested by employing the Partial Least Square (PLS) technique.Research findings: The results exhibited that the Kaizen internal quality assurance implementation was positively associated with HEI quality performance, where IT development strengthened the relationship (moderated). However, since the direct relationship between IT development and HEI quality performance was also significant, the moderating role of IT development was quasi in nature.Theoretical contribution/Originality: The results provide new insights regarding the contributions of internal quality assurance reform supported by IT development to the HEI quality performance. Specifically, the study affirms the role of IT as a moderator.
The organizational climate in Indonesian Islamic banks: A conceptual determination for organizational growth Muhammad Bahrul Ilmi
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.18522

Abstract

Research aims: This study aims to investigate the growth of Indonesian Islamic banks and explore the determinants of organizational growth from different perspectives through climate factors, namely clarity, standard, commitment, communication, responsibility and teamwork, and support. The study also attempts to develop a model to measure the growth of Islamic banking institutions. Only limited studies have thus far explored this issue, with this study trying to fill the gap.Design/Methodology/Approach: This paper drew upon theories and arguments from the “climate” and “growth” areas and identified organizational climate as one of the main topics affecting Islamic banks. Grounded in a review of the mutual impact of organizational climate and growth constructs, the authors developed research propositions and discussed the implications of the proposed relationships for both.Research findings: Despite Islamic banks having been established and prospered for 28 years, supported by Indonesia having the largest Muslim population of any country in the world, the development of Islamic banks in Indonesia has been inferior to that of conventional banks. This paper argues that organizational climate must be considered an important factor in enhancing Indonesian Islamic banks' quality. It is because the essence of its climate may help an organization become more effective and generate a better perception, with the climate being used to improve the organization’s quality of management.Theoretical contribution/Originality: By combining the aspects of “climate” and “growth” from earlier studies and categorizing them by organizational studies and a comprehensive literature review, this study proposes a model specific to the banking institution. The study offers a conceptual model for the organizational climate in Islamic banking institutions and argues that organizational climate can be used to determine organizational growth in Indonesian Islamic banks.Practitioner/Policy implication: Based on its proposed conceptual model, this study is expected to contribute knowledge of Indonesian Islamic banks, policies, stakeholders, regulators, and government. The research explores various related studies in organizational growth from a climate perspective. Further, this study's results will be of significant practical assistance to the managers of Islamic banks and policymakers in developing climate mechanisms for Islamic banking growth. Moreover, this study significantly contributes to economic growth's sustainability and enhances banks’ growth.Research limitation/Implication: While several factors may be used to predict and determine growth, this study used climate factors to determine the growth of Islamic banking institutions. Thus, it is necessary to explore various factors to develop further studies and add new insight to determine organizational growth.
The role of financial distress and fraudulent financial reporting: A mediation effect testing Reskino Reskino; Aditia Darma
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.18397

Abstract

Research aims: This study examines the determinants of fraudulent financial reporting with financial distress as an intervening agent.Design/Methodology/Approach: The banking companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 comprised the study's population. One hundred-four companies comprised the entire sample, which was chosen using purposive sampling. The approach employed in this study was partial least squares (PLS)-SEM.Research findings: The results of this study found that financial targets and audit quality significantly affected financial distress. Financial distress had a significant effect on fraudulent financial reporting. Financial targets and audit quality had no significant effect on fraudulent financial reporting. Furthermore, audit quality significantly affected fraudulent financial reporting through financial distress. Financial targets did not significantly influence fraudulent financial reporting through financial distress.Theoretical contribution/Originality: This study provides literature on the role of financial conditions and good corporate governance in preventing fraudulent financial reporting in banking companies. This study can be an insight for practitioners and academics in Indonesia and internationally. Apart from that, this study contributes to the literature on the occurrence of fraudulent financial statements mediated by financial distress, which is not widely discussed, specifically in the context of the banking industry in developing countries.Practitioner/Policy implication: The practical implication in this research is the importance for investors and creditors to be more vigilant and pay attention to corporate governance and financial conditions to reduce errors in decisions based on financial reports. In addition, the strength of good corporate governance indicates that the supervision carried out by management will take the information conveyed to stakeholders free from material misstatement so that the implementation of good corporate governance can prevent fraud. Research limitation/Implication: This study exclusively includes companies in the banking sector listed on the Indonesia Stock Exchange (BEI) between 2017 and 2020. Out of 46 companies, only 26 may be used as research objects according to the purposive sampling method.
Earnings management in times of crisis: A political cost hypothesis Harina Paramastri; Sari Atmini; Aulia Fuad Rahman
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19610

Abstract

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.
The effect of intellectual capital on market performance with bank efficiency as a mediation variable Siti Rachmah; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17394

Abstract

Research aims: The COVID-19 pandemic caused capital market conditions, especially the banking sector, to decline. Therefore, a strategy is needed to help increase the market value of banking companies so that capital market conditions for the banking sector can be stable. The plan that can be implemented is to properly improve the management of the company's intellectual capital and improve efficiency in these banking companies so that the banking industry can develop and regain its existence in the capital market. This study aims to empirically test and prove the effect of intellectual capital on market performance mediated by banking efficiency.Design/Methodology/Approach: This study used a quantitative approach with a sample of banking sector companies on the Indonesia Stock Exchange in 2017-2021. The data met the criteria of 37 companies with a total of 117 observations. The banking efficiency testing method used Data Envelopment Analysis (DEA). Furthermore, the analysis of the hypothesis testing phase utilized multiple linear regression methods.Research findings: The study revealed that intellectual capital positively affected market performance. Second, intellectual capital had a positive impact on banking efficiency. Third, banking efficiency had a positive effect on market performance. Fourth, banking efficiency could fully mediate the relationship between intellectual capital and market performance.Practical and Theoretical Contribution/Originality: This study can provide input to companies to obtain high corporate value and competitive advantage. Thus, companies must pay attention to their intellectual capital. The results of this study were empirical evidence of the resource-based view theory in the utilization of intellectual capital and provided empirical evidence regarding the effect of intellectual capital on market performance through bank efficiency as a mediating variable.Research limitation: Business efficiency measurement utilized a non-parametric approach using Data Envelopment Analysis which has the limitation that each input and output unit is identical to other units of the same type.

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