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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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Social and environmental disclosure in Indonesia: Does ownership matter? Nurnika Asri Dewi; Setianingtyas Honggowati
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.v24i3.18740

Abstract

Research aims: This study aims to analyze the effect of ownership structure on social and environmental disclosure in the annual reports of companies in Indonesia.Design/Methodology/Approach: This study used 208 panel data from 52 companies in the mining and real estate and building construction sectors. The dependent variable in this study was obtained by analyzing the content of the company's annual report. The hypothesis in this study was then tested using multiple linear regression.Research findings: The regression test results revealed that institutional ownership and managerial ownership had a significant effect on social and environmental disclosure. In contrast, multiple large shareholder structures (MLSS) had an insignificant effect on social and environmental disclosure.Theoretical contribution/Originality: This study enriches the literature about social and environmental disclosure with a new approach named SEDI. In addition, this research contributes to the scrutiny of the effect of MLSS on social and environmental disclosure, especially in the Indonesian context. This study also provides empirical evidence on the influence of ownership structure on social and environmental disclosure.Research limitation/Implication: This research was only limited to companies with many contacts with social and environmental issues, namely mining, agriculture, and real estate and building construction. Meanwhile, other companies are expected to be scrutinized in future research.
Improving the performance of baitul maal wat tamwil (BMT) employees: Do the principles of good corporate governance (GCG) matter? Peni Nugraheni; Candra Dewi Nasiroh
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.v24i3.19034

Abstract

Research aims: The role of human resources in Baitul Maal wat Tamwil (BMT) is vital as it is the main driver of all company activities in achieving its goals. This study, therefore, aims to examine the influence of corporate governance (CG) principles on employee performance in BMT.Design/Methodology/Approach: The object of this study was BMTs in Yogyakarta Province, with the respondents being BMT employees. The data collection technique employed a questionnaire measured by five Likert scales. The data in this study were then processed using the multiple linear regression method.Research findings: The study uncovered that all CG principles, i.e., transparency, accountability, responsibility, independence, and fairness, positively influenced employee performance.Theoretical contribution/Originality: This study contributes to the development of BMT management in Indonesia to start or improve the implementation of corporate governance since it positively impacts employee performance.Practitioner/Policy implication: BMT has challenges related to human resource competence. The organization (BMT) can evaluate the implementation of GCG in its operational activities because it can affect employee performance.Research limitation/Implication: The study only took samples from Yogyakarta Province. The physical distribution of questionnaires also limited the number of samples that could be collected.
The influence of islamic capital market literacy toward intention to invest in islamic capital market: Does risk perception mediate the relationship? Bastomi, Mohamad; Sudaryanti, Dwiyani
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.19630

Abstract

Research aims: This study was motivated by the limited study on the Islamic capital market, mainly in the behavioral finance field. Moreover, the incongruity findings in prior research investigations suggest additional exploration to elucidate the correlation between literacy and investing intention. This study, therefore, aims to clarify financial literacy roles in investment intention as mediated by risk perception. Specifically, the effect of Islamic capital market literacy on the intention to invest in the Islamic capital market was scrutinized.Design/Methodology/Approach: The present study employed quantitative methodology to address the issue under investigation. The study's sample was comprised of 200 respondents from the Generation Z investor population residing in Malang City. The research instrument used a set of seven Likert scales. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis.Research findings: The research findings uncovered that Islamic capital market literacy affected risk perception and investment intention, and risk perception had a direct effect on investment intention. In addition, risk perception also successfully mediated the effect of capital market literacy on Gen Z's investment intention in the Islamic capital market.Theoretical contribution/Originality: This research has made a valuable contribution to the existing body of Islamic capital market literature, which has received limited attention. The research highlights the significance of Islamic capital literacy and establishes a favorable perspective of risk as a practical aspect. The results also have valuable input for the government in developing policies that promote increased involvement of young individuals in investing activities by enhancing literacy levels. Practitioner/Policy implication: The research highlights the significance of establishing a favourable perspective of risk as a practical aspect. The results of this study can be a helpful asset for governmental organisations seeking to develop policies that promote increased involvement of young individuals in investing activities by enhancing literacy levels. Research limitation/Implication: Nevertheless, one problem identified in this study is the lack of differentiation between respondents based on their level of literacy and the duration of their engagement. This aspect holds significant importance in influencing an individual's perception of risk.
Investigating the moderating role of past behavior in the relationship between risk aversion and investment choice in the Tehran stock market Chenari, Hamid Alvari; Haroonkolaee, Kazem
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20549

Abstract

Research aims: The possibility of damaging factors such as risk aversion and past behavior when making investment choices is very high. Therefore, it is crucial to identify and measure risk aversion and the influence of people's past behavior in different conditions of certainty and uncertainty on investors' decisions in the market. The primary goal of this research, which has remained hidden from the perspective of many researchers, is to investigate the moderating effect of past behavior (experiences) on the relationship between risk aversion and investment choice among investors of the Tehran Stock Exchange.Design/Methodology/Approach: Considering the unlimited population size, Morgan's Table was used for sampling, and the sample size for the unlimited population according to Morgan's Table is 384 people. Therefore, 384 community members were selected as samples. The collected data were then analyzed through SPSS and SMART-PLS software, and research hypotheses were investigated using structural equation modeling.Research findings: The results obtained from the research demonstrated that the risk aversion factor yielded a positive and statistically significant effect on investment choice. In contrast, the factor of past behavior (experiences) generated a negative and statistically significant effect on the relationship between risk aversion and investment choice.Theoretical contribution/Originality: This study provides information on how to earn returns for investors and increase the efficiency of securities markets. In addition, there has been minimal research into this field in Iran.Practitioner/Policy implication: The results of this research provide for investors to pay attention to the impact of market efficiency and the optimal and desired use of available resources.Research limitation/Implication: Among the most important limitations, three things can be mentioned: (a) society's lack of familiarity with academic research, (b) failure to provide more variables, and (c) due to some characteristics of the respondents, generalizing the results to other populations must be approached with caution.
The influence of islamic banking digital service quality on intention to continue using islamic banking: a case of Indonesia Rahma, Nadia; Sofyani, Hafiez
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.18841

Abstract

Research aims: Technological advances impact every aspect of daily life, including in Islamic banking. To keep its customers, the Islamic banking industry continues improving the quality of its digital services. Using the DBSQual model, this research aims to examine the quality of Islamic banking digital services, which encompasses seven dimensions: application architecture, application efficiency, responsiveness, user-friendliness, security, reliability, and personalization, towards the intention to continue using Islamic banking.Design/Methodology/Approach: The population of this research was Islamic bank customers in Indonesia. The sample was then selected based on the criteria of Islamic bank customers using mobile banking services. Data collection was carried out by distributing questionnaires developed from previous research. To validate the questionnaire, consultations were conducted with four survey accounting experts. Also, a pilot study was performed. Hypothesis testing was then done using the Structural Equation Modelling technique based on Partial Least Square (PLS-SEM).Research findings: The results demonstrated that three dimensions of digital service quality significantly influenced the intention to continue using Islamic banks, namely application efficiency, security, and reliability. Meanwhile, the dimensions of application architecture and responsiveness had no effect.Theoretical contribution/Originality: This study covers the gap related to empirical studies that examine the role of digital service quality development on intentions to continue using Islamic banking services.
Information technology and higher education institutions (HEI) performance: the mediating role of organizational capability Marlina, Evi; Lawita, Nadia Faturrahmi
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20591

Abstract

Research aims: This study aims to examine the effect of Information Technology (IT) on the performance of Higher Education Institutions (HEIs) in Indonesia. Also, this study investigates organizational capability as a mediating variable.Design/Methodology/Approach: This research was conducted at HEIs covering all regions in Indonesia, namely Sumatra, Java, Kalimantan, Sulawesi, Nusra, and Bali, as well as Papua. The research sample was 368 HEIs. The data were obtained by distributing questionnaires, and hypothesis testing was conducted using the Partial Least Square (PLS) method. Research findings: The study revealed that IT positively affected organizational capability and HEI performance. Organizational capability yielded a positive effect on HEI performance. Furthermore, organizational capability mediated the effect of IT on HEI performance.Theoretical contribution/ Originality: This study contributes to the research area dealing with IT, HEIs performance, and organizational capability as a mediating variable. Practitioner/Policy implication: HEI managers should improve their IT resources to enhance organizational capability, thereby improving organizational performance.Limitation/Implication: The limitation of the study is that the data collection only used questionnaires, so the information obtained was not in-depth.
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Santoso, Eko Budi; Basuki, Basuki; Isnalita, Isnalita
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20292

Abstract

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals.Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations.Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality.Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management.Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic. 
Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply Hikmah, Hikmah; Ratnawati, Andalan Tri; Darmanto, Susetyo
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20226

Abstract

Research aims: This study aims to prove the effect of tax compliance attitude, subjective norms, and perceived financial performance on the intention to comply. Furthermore, the study analyzes the effect of perceived financial performance and intention to comply with tax compliance behavior.Design/Methodology/Approach: This study used a quantitative approach with primary data from distributing questionnaires. The samples collected were 150 SMEs of Semarang City, Semarang Resident, Demak, and Kendal. The data were then analyzed employing Structural Equation Modeling calculated by Amos version 22.Research findings: Empirical findings demonstrated that attitudes toward tax compliance, subjective norms, and perceived financial performance positively influenced the intention to comply. Furthermore, perceived financial performance and intention to comply positively contributed to compliance behavior.Theoretical contribution/ Originality: This theoretical implication integrates the Theory of Planned Behavior and perceived financial performance as an alternative to perceived behavioral control.Practitioner/Policy implication: This study concludes that intention to comply provides a mediating role in the determinants of tax compliance.Research limitation/Implication: This research was limited by the unavailability of accurate data regarding the number of SMEs in Central Java, so sample calculations could not be done using a statistical approach. Future research is recommended to replicate this model in large companies by adding government policy as a moderating role in attitudes, subjective norms, and financial performance.
Implementation of the Altman z-score model in predicting bankruptcy at PT. Garuda Indonesia, Tbk. Sriwiyanti, Eva; Purba, Djuli Sjafei; Wahyudi, Dendi; Tarigan, Wico Jontarudi; Napitu, Resna
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20223

Abstract

Research aims: This study aims to forecast Garuda Indonesia’s bankruptcy rate using the Altman Z-Score model analysis tool based on financial statement data for the 2012-2021 period.Design/Methodology/Approach: A quantitative description method was used, with data sources from the Garuda Indonesia website.Research findings: Based on the data analysis, Garuda Indonesia was in a "gray area" or financial difficulty in the overall observation year.Theoretical contribution/Originality: Since 2020, Garuda Indonesia has implemented a statement of financial accounting standards (PSAK 73) on lease regulations. According to Institute of Indonesia Chartered Accountants (IAI, 2022), the objective of PSAK 73 on leases is to determine the principles for recognizing, measuring, presenting, and disclosing leases and determine whether the lessee and lessor provide relevant data with a method that presents transactions appropriately. PSAK 73 on leases categorizes assets from finance leases designated as right-of-use assets as part of property, plant, and equipment and lease liabilities as part of long-term liabilities that appear in the statement of financial position. Following the Institute of Indonesia Chartered Accountants (2022), right-of-use assets describe the tenant's right to use assets granted by the lessor to the lessee during the lease term.Research limitation/Implication: This research has limitations since the reference sources only came from research journals conducted at manufacturing and service companies in Indonesia and researched by Indonesian researchers. The data studied was only for the last 10 years (2012-2021) and during that time the 2019 Covid pandemic occurred, resulting in a lockdown which caused the number of domestic and international flights to Indonesia to decrease drastically.
The effect of COVID-19 and CEO tenure on environmental and social disclosure scores Teja, Adrian
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20376

Abstract

Research aims: The study aims to understand the effect of COVID-19 and the tenure of Chief Executive Officers (CEOs) on environmental and social disclosure scores.Design/Methodology/Approach: The research sample included listed Indonesian firms, excluding those in the financial sector, for 2015-2021. The samples were analyzed by cross-sectional data regression and controlled by corporate governance mechanisms proxied by the number of women and independent Boards of Commissioners, leverage, size, profitability, and growth opportunity proxied by price-to-book-value ratio and capital-expenditure-to-depreciation ratio.Research Findings: The COVID-19 pandemic has positively affected environmental and social disclosure scores. While CEO tenure negatively affected social disclosure scores, its effect on environmental disclosure scores was statistically insignificant.Theoretical Contribution/Originality: The study provides empirical evidence on the progression of change in environmental and social disclosure scores triggered by COVID-19.Practitioner/Policy Implications: CEOs need to be persuaded and incentivized to increase their firms’ commitment to enhancing social performance and disclosure scores after COVID-19.Research Limitation/Implications: The effect of the COVID-19 pandemic and CEO tenure on environmental and social disclosure scores from firms with high stock market capitalization were analyzed. The data did not yet consider the medium and small stock market capitalization firms.

Page 43 of 65 | Total Record : 646

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