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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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Determinant of earnings management practices in manufacturing companies Mulia, Firnanda Kasih; Leniwati, Driana; Wicaksono, Agung Prasetyo Nugroho
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.v25i1.19503

Abstract

Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each company's website.Research findings: The results of the study demonstrated that independent commissioners, independent audit committees, audit committee expertise, audit committee activities, and audit committee size yielded a significant effect on earnings management practices, while female CEOs and female CFOs had no significant impact on earnings management practices.Theoretical contribution/Originality: This research develops a theory that previously did not exist; in this research, the authors used asymmetric information theory to test the independent and dependent variables. Additional variables by suggestions in previous research are provided; therefore, it is hoped that this can strengthen the results of prior research. Practitioner/Policy implication: The practical implication of this research is that the existence of an independent audit committee with a positive influence on earnings management can improve the company's financial performance, make it easier for managers or internal company parties to make better decisions in the future, and meet performance targets set by other parties, such as investors and creditors. Profit management can also be used to obtain tax benefits. During the previous pandemic, the government implemented tax compensation for taxpayers who met the criteria.
Do others comprehensive income, profit, and equity attributable impact external audit fee? Kusuma, Marhaendra; Luayyi, Sri
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.v25i1.20470

Abstract

Research aims: Fair value accounting, fairness, and transparency are the basis for other comprehensive income (OCI), profit, and equity attributable. This research aims to analyze the impact of adding this information on external audit fees, considering that the content of financial reports becomes more extensive with a longer format.Design/Methodology/Approach: This study tested the influence of aggregate OCI, OCI to be reclassified, profit and equity attributable, and control variables (size, ROA, leverage, period, type of industry) on audit fees in 238 companies registered on IDX in all business sectors for the 2015-2021 period with data 1,666 observations.Research findings: Additional information on OCI, profits, and equity attributable has been proven to influence external audit fees because the inherent properties of OCI, such as the level of management subjectivity, sensitivity to externals, high volatility and exposure, as well as the complexity of the holding company reflecting the attribution value, could increase audit work and audit risk in assessing the fairness of OCI presentation and attribution.Theoretical contribution/ Originality: This study provides empirical evidence in Indonesia on how OCI disaggregation (reclassification), profit, and equity attributable affect external audit fees.Practitioner/Policy implication: For management, it can be an input in predicting the amount of audit fees, and for external auditors, it can be a consideration in determining the amount of audit fees by taking into account additional audit procedures due to OCI and profit attribution.Research limitation/Implication: The limitation of this research is that in measuring OCI reclassification, it only included the holding company, while OCI in subsidiaries and associations was not involved.
Sharia stock investment decisions: Sharia stock literacy and risk factors and their relations with behavioral bias Afroh, Ibna Kamilia Fiel; Hafidzi, Achmad Hasan
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.v25i1.20534

Abstract

Research aims: This study aims to analyze the influence of Sharia stock literacy and risk factors on Sharia stock investment decisions with behavioral bias as an intervening variable.Design/Methodology/Approach: The population was investors in East Java Province who invested in Sharia stock. The sample for this research was 500 respondents. The analysis employed was the Structural Equation Model.Research findings: The impact of Sharia stock literacy on both Sharia stock literacy and investor behavioral bias was positive. Sharia stock investment decisions were adversely impacted by risk factors. Additionally, risk factors had a detrimental impact on investor behavioral bias. Behavioral bias yielded a favorable impact on the decision-making process for investing in Sharia-compliant stocks. Through behavioral bias, Sharia stock literacy positively affected Sharia stock investment decisions. Meanwhile, risk factors obtained a negative effect on Sharia stock investment decisions through behavioral bias.Theoretical contribution/Originality: This research contributes to Sharia stock investment decisions and provides empirical evidence of Sharia stock investment decisions concerning Sharia stock literacy, risk factors, and behavioral biases.Practitioner/Policy implication: This research contributes to investors' ability to determine investment decisions in Sharia stock.Research limitation/Implication: The limitation of this research is that independent variables only used two components of Sharia stock investment decision, i.e., Sharia stock literacy and risk factors. Hence, the level of influence of the independent variables on the dependent was small.
The effect of strategy, information asymmetry, and incentive scheme on budgetary slack in family business company Anneta, Janet; Handoko, Jesica
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.19857

Abstract

Research aims: This research focuses on testing the influence of implementing strategies by the company, the influence of information asymmetry that occurs between parties in the organization, and the incentive system applied in the organization to its employees.Design/Methodology/Approach: Computerized experimental research was conducted using a 2x2x2 mixed-subject research design, where there were two between-subject variables and one within-subject variable. Participants in this research were employees of family business companies involved in preparing the company budget. This test used the ANOVA analysis tool with Repeated Measurement.Research findings: This research provides results that the information asymmetry variable had a positive effect on the emergence of budgetary slack, while the variables of strategy, incentive scheme, and the interaction of each variable have not proven to influence the emergence of budgetary slack.Theoretical contribution/Originality: The experimental findings support the agency problem that arises from information asymmetry.Practitioner/Policy implication: By using practitioners conditioned in specific budgeting situations in experimental budget studies, this research provides practical implications for budgeting problems in business practice. In particular, it provides an overview of the factors that can influence budget gaps, and in this case, a business can condition its efforts in taking advantage of conditions to create the right budget. Apart from that, this research will be able to provide an overview of what treatments can encourage motivation and increase opportunities for the tendency to create budget slack.Research limitation/Implication: This study was limited to certain company sectors, and there is the possibility of a gap in understanding and interpreting the experimental scenario.
Struggles of village-owned enterprise to improve performance: A case in Kupang Regency, Indonesia Kase, Petrus; Foeh, Yaherlof; Fallo, Adriana Rodina; Tawa, Melania; Kariam, Juwita S.
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.17124

Abstract

Research aims: This research assessed the struggles of the village-owned enterprise of Raknamo Village in Kupang Regency, East Nusa Tenggara Province, to enhance performance.Design/Methodology/Approach: This research used a qualitative approach consisting of stages, such as data collection, data reduction, data display, and conclusion drawing. It collected data through in-depth interviews, non-participant observation, and document review. It analyzed data on performance indicators: resource provision, task implementation, outputs, and goal attainment that the village-owned enterprise struggles to accomplish.Research findings: This research uncovered that the village-owned enterprise of Raknamo Village faces difficulties even now, thus generally performing low in its efforts to provide resources needed, such as personnel, finances, and facilities, implement tasks, produce outputs/products, and attain goals. Specifically, it performed relatively well in renting tents and chairs, increasing little profit; however, it performed poorly in the savings and loan business and traditional weaving home industry, thus experiencing financial loss. The primary factors affecting such performance were the core managers' low managerial and entrepreneurial skills, financial inability and low cooperative attitude of the village society to repay loans, inability of village society to do profitable business, and low income.Theoretical contribution/Originality: This research evaluated the struggles of the village-owned enterprise of Raknamo Village in Kupang Regency to boost performance, which prior studies have not widely investigated. Theoretically, this research is expected to add specified academic or analytical insight into the village-owned enterprises struggling as small business organizations to improve performance.Practitioner implication: The finding has profound implications that eliminating difficulties that hinder the village-owned enterprise’s performance and building its ability to perform better hereafter are both necessary. To reach this expectation, the government should create a capacity-building program for the village-owned enterprise.
Research trend on accountability and government performance: A bibliometric analysis approach
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.v24i3.20307

Abstract

Research aims: This research aims to analyze the trends, map the conceptual structure, and present the picture of research direction on accountability and government performance topics.Design/Methodology/Approach: A bibliometric analysis was used to obtain a structured overview and the research trend on accountability and government performance domains. The authors used the Scopus database from 1983 to 2022 and got 214 published documents, which were then analyzed with VOSviewer software and “Scopus Analyze Search Results.”Research findings: This study uncovered a significant increasing trend in the number of publications on accountability and government performance research, from two documents in 1985 to eighteen documents in 2022. The USA is the most productive country publishing on accountability and government performance research, followed by the United Kingdom, Indonesia, China, Australia, Canada, Germany, Netherlands, Spain, and Italy. The keywords that can be used for further research related to accountability and government performance are e-government, transparency, local government, governance approach, performance management, and corruption.Theoretical contribution/Originality: Based on the best of the authors’ knowledge, this is the first paper that analyses the research trend on accountability and government performance with the use of bibliometric analysis. In addition, for exploring and analyzing large volumes of scientific research, the use of bibliometric analysis is a popular and rigorous method.Practitioner/Policy implication: The use of bibliometric analysis is essential to identify research gaps and look for themes or terms and become a potential direction to explore the relationship of each term.
Good Corporate Governance (GCG) and Islamic Social Reporting (ISR): A bibliometric approach Krismaya, Sinta; Ulum, Ihyaul; Oktavendi, Tri Wahyu; Afrizal, Faris; Mawardi, Fahmi Dwi
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.19739

Abstract

Research aims: This study aims to visualize the topics of Good Corporate Governance and Islamic Social Reporting from previous studies to provide opportunities for further, more diverse research.Design/Methodology/Approach: This study employed a bibliometric approach study in the field of Good Corporate Governance and Islamic Social Reporting published in journals indexed by Scopus, SINTA, Emerald Insight, DOAJ, Research Gate, Science Direct, Garuda, and Google Scholar.Research findings: Research in the field of Good Corporate Governance and Islamic Social Reporting was carried out in 2010-2022, and authors from Indonesia wrote 398 articles. These findings identify publication metadata converted into visualizations in the fields of science, not only economics but also arts, humanities, and psychology, which have not been widely researched. Hence, they could be interesting topics for future research.Theoretical contribution/Originality: This paper is one of the articles that provides a better understanding of Good Corporate Governance and Islamic Social Reporting as a research topic. It examines its evolution in an academic context through bibliometric analysis.Practitioner/Policy implication: These findings are beneficial for academic researchers and industry practitioners as they aid their understanding of the development of Good Corporate Governance research and Islamic Social Reporting, identify the underlying context, and assist in the development of a coherent concept.Research limitation/Implication: This research is also expected to expand the sub-themes related to the implementation and development of Islamic Social Reporting and Good Corporate Governance, where the number of themes has not been widely studied from 2010 to 2023.
Investigating the influence of monetary policy on the balance sheet performance of commercial banks Kalua, Denis; Lipunga, Andrew Munthopa; Banda, Fredrick
Journal of Accounting and Investment Vol 25, No 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21052

Abstract

Research aims: The study investigates the influence of monetary policy on the balance sheet performance of commercial banks in Malawi.Design/Methodology/Approach: The study employed an explanatory research design using time series data obtained from financial reports of commercial banks and economic reports published by the Reserve Bank of Malawi from 2012 to 2022. Regression analyses were conducted to establish the influence of monetary policy on balance sheet performance (loan and overdraft growth).Research findings: The results suggest that the monetary policy instruments, namely, the liquidity reserve requirement (LRR), Lombard rate, policy rate, and open market operations, have insignificant influence on the loan and overdraft growth in commercial banks in Malawi.Theoretical contribution/Originality: This implies that these monetary policy tools are not the exterior determinants of the balance sheet performance of commercial banks in Malawi.Research limitation: The study used a single measure of the balance sheet performance of commercial banks.
Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework Tahar, Afrizal; Bandi, Bandi
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20886

Abstract

Research aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities.Design/Methodology/Approach: This study employed a research sample of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in the Special Region of Yogyakarta represented by business school students, utilizing a questionnaire survey via Google Form with a purposive sampling method. The total number of questionnaires distributed was 60 questionnaires, with 59 questionnaires that could be processed. Data analysis was then carried out using the partial least squares (PLS) approach.Research findings: The results of this study demonstrated that using the slippery slope framework theory, trust in authorities was positively associated with voluntary tax compliance, while the power of authorities was negatively associated with voluntary tax compliance. Trust in authorities, however, did not have any impact on enforced tax compliance. Additionally, the power of authorities exerted a positive effect on voluntary tax compliance.Theoretical contribution/Originality: This study provides an understanding of the factors influencing tax compliance by referring to the slippery slope framework theory. Apart from that, this research field is still relatively underexplored in Indonesia.Practitioner/Policy implication: This study can be used to determine the factors driving and inhibiting MSMEs' taxpayer compliance so that it can be used as input and consideration to improve services related to taxpayer compliance further.Research limitation/Implication: This study can serve as a valuable resource for future research and the generation of new ideas. Also, it can be utilized as a reference in educational materials pertaining to aspects that promote taxpayer compliance.
The influence of financial performance and governance on non-financial performance disclosures Nugrahani, Tri Siwi; Firdaus, Taslim; Sari, Ratna Purnama
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21378

Abstract

Research aims: This research aims to examine the influence of financial performance and corporate governance on non-financial performance, i.e., the disclosure of the sustainability report (SR).Design/Methodology/Approach: This research used a sample of 35 industrial companies listed on the IDX during 2017-2022 and prepared annual reports (AR) and SR. The total observation data was 210 companies. The data analysis technique employed multiple regression and hypothesis testing using the t-test, with a significance of 5%.Research findings: The research results demonstrated that governance, including the independent board of commissioners and audit committee, exerted a positive effect on SR disclosure. However, the board of directors, institutional share ownership, public share ownership, and ROA did not affect SR disclosure.Theoretical contribution/ Originality: Theoretically, this research contributes to the fact that the agency theory approach can be used to determine SR disclosure.Practitioner/Policy implication: By optimizing independent boards of commissioners and audit committees, companies can help companies supervise managers, thereby increasing SR disclosure.Research limitation/Implication: This research was limited to examining governance on the board of directors, independent board of commissioners, audit committee, and institutional and public share ownership. The authors have not tested other governance, such as managerial ownership and remuneration committees, so numerous additional factors remain that can impact SR disclosure.

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