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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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Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply Hikmah Hikmah; Andalan Tri Ratnawati; Susetyo Darmanto
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.
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Eko Budi Santoso; 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. 
Research trend on accountability and government performance: A bibliometric analysis approach Muhammad Ahyaruddin; Mohd Nor Hakimin bin Yusoff; Siti Afiqah binti Zainuddin; Agustiawan Agustiawan
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.
Do financial signals matter? The influence of profitability, stock price, and dividend policy on investment decisions in Indonesian manufacturing firms Puspitae, Zeri; Zulaika, Tatik; Rahmiati, Rahmiati; Fransiska, Christina; Angela, Leliana Maria
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20353

Abstract

Research aims: This study aims to determine investment decisions made by investors based on the performance of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 based on an analysis of the influence of financial ratios.Design/Methodology/Approach: Profitability, stock price, and dividend policy ratios were employed in this analysis. This study employed a quantitative approach and relied on the usage of secondary data sources in the form of yearly reports to compile its findings. This research used a purposive sampling population of manufacturing companies listed on the IDX in 2018-2021.Research findings: The results of this study state that profitability does not affect investment decisions because companies employ profits generated in certain periods for other things, such as paying debts and distributing dividends. While the stock price has a positive and significant effect on investment decisions, the higher the stock price, the higher investor confidence in the company. This applies because the dividend policy is considered by investors, and the company has a responsibility to fulfill its obligations for the funds that investors have invested.Theoretical contribution/ Originality: This research contributes to signal theory, which states that every corporate action related to a company has the potential to produce information content as a signal. Information released as an announcement will give signals to investors to make investment decisions. Investors need information because it paints a picture of the company's history, its current state, and the effect the market crisis is having on its future.Practitioner/Policy implication: This research is expected to be useful as additional information for companies and investors. It canResearch limitation/Implication: For investors, they should pay attention to other aspects of the risk company's performance that are generally disclosed, for example the company's capital structure obtained from debt, the company's ability to pay taxes.
The effect of COVID-19 and CEO tenure on environmental and social disclosure scores Adrian Teja
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.
Crowdfunding from the perspective of young people Ignatius Novianto Hariwibowo
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.v25i1.20385

Abstract

Research aims: This study aims to identify the dominant factors that make young people interested in joining or using crowdfunding platforms.Design/Methodology/Approach: This research was conducted using the topic method or text analysis with the Social Network Analysis (SNA) approach. Data in the study were obtained by distributing questionnaires to 201 respondents who were young people aged 19 to 22 years.Research findings: The results of this study revealed that the dominant factors attracting young people to use crowdfunding include web technology, ease of use, high rate of return, transparency, and legality. The results of this study indicate that convenience is the primary attraction for young people in transactions. Theoretical contribution/Originality: The results of this study offer indicators that can be used to measure, in particular, the usability variables of web-based crowdfunding platforms in TAM (Technology Acceptance Model). These indicators encompass the amount of return, clarity of business fields and objectives, and transaction security. As for the variables of ease of use, among others, clarity of navigation and information on the web makes users comfortable.Practitioner/Policy implication: The findings of this study imply that Web 2.0 has become a suitable way of interacting with young people. Hence, crowdfunding platform websites need to be designed to support ease of transactions. However, accountability, transparency, clarity of effort, reciprocity, and legality can be effective campaign methods to attract young people to contribute to crowdfunding. Research limitation/Implication: This study used researchers' judgment to interpret the meaning and the relationship between keywords in sentences submitted by respondents in questionnaires.
Unveiling the factors shaping corporate tax behavior: an empirical study Melly Agustina Ningsih; Gemi Ruwanti
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.v25i2.20428

Abstract

Research aims: This research investigates the determinants of corporate tax management practices through an empirical analysis. It examines the influence of various factors, including profitability, leverage, capital intensity ratio, presence of independent commissioners, firm size, and access to tax facilities.Design/Methodology/Approach: Multiple linear regression analysis was employed as the research methodology. The study focused on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the period from 2018 to 2021, utilizing a purposive sampling approach—the final sample comprised 18 companies that met the specified criteria.Research Findings: The results indicated that profitability and tax facilities exhibited a negative impact on tax management, while leverage had a positive influence. Conversely, the capital intensity ratio, presence of independent commissioners, and company size did not significantly affect tax management.Theoretical Contribution/Originality: Effective tax management can enhance company compliance with tax obligations and mitigate the likelihood of aggressive tax strategies.Practitioner/Policy Implications: This research provides a valuable benchmark for companies to implement sound tax management practices aligned with tax regulations. Additionally, it offers insights for policymakers to refine tax regulations accordingly.
Do others comprehensive income, profit, and equity attributable impact external audit fee? Marhaendra Kusuma; Sri Luayyi
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 Ibna Kamilia Fiel Afroh; Achmad Hasan Hafidzi
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.
Investigating the moderating role of past behavior in the relationship between risk aversion and investment choice in the Tehran stock market Hamid Alvari Chenari; Kazem Haroonkolaee
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.

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