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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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Does the cost behavior remain sticky? a 20-year literature review of cost stickiness Diva Putri Amanda; Tito IM. Rahman Hakim; Rahmat Zuhdi
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.v25i2.20919

Abstract

Research aims: This study aims to describe the development of cost stickiness research over the past twenty years globally and presents a future research agenda.Design/Methodology/Approach: The method used in this study is a systematic literature review with a final research sample of 91 articles from 42 international journals indexed by Scopus Q1-Q4 and 20 articles from national journals indexed by SINTA 1-4. Research findings: This research found annual developments and fluctuations in cost stickiness research topics in international and national journals. Mapping of cost stickiness research exhibits that (1) the dominating antecedent variable is revenue change, (2) the popular consequence variable is accounting conservatism, (3) the most widely used theory is cost stickiness theory, (4) the majority of cost stickiness research used quantitative methods with secondary data, (5) the widely used population is public sector or profit-oriented companies, and (6) the proxy dominating cost stickiness research is SG&A.Theoretical contribution/Originality: This research mapping is based on six critical aspects of cost stickiness and provides several suggestions for future research. It is expected that future research related to cost stickiness can use this research as a reference and inspiration. Research limitation/Implication: Several websites in national journals indexed by SINTA 1-4 could not be accessed due to errors, limiting the number of research samples in national journals. Hence, future research can expand the search for articles in SINTA 1-6 or through other pages/portals (such as Web of Science) to more comprehensively describe the development of cost stickiness research.
Eleven sectors’ reaction to the political event 2023: evidence from Indonesia Stock Exchange Ainun Rochimah; Indah Yuliana
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.v25i2.21000

Abstract

Research aims: This study analyzes the differences in market reaction towards eleven sectors in the Indonesia Stock Exchange (IDX) during the political event, i.e., the announcement of the Indonesian presidential and vice-presidential nominees in 2023.Design/Methodology/Approach: This study applied the event study method with indicators of abnormal return, trading volume activity, security return variability, and bid-ask spread. The hypothesis test was a non-parametric test by Wilcoxon Signed Rank Test with a window period of seven days of observation (-3, 0, +3).Research findings: The Wilcoxon Signed Rank Test results revealed a mixed reaction by eleven sectors in IDX to this political event, in which there was a difference and no difference in the reactions.Theoretical contribution/Originality: This study contributes to providing insight into the reaction of eleven different sectors in the IDX to the different announcements of the Indonesian presidential and vice-presidential nominees in 2023. Previous research usually focused on stock indices or only testing one particular sector. Hence, this study investigated eleven sectors in the capital market to compare the different reactions and to expand the results.Practitioner/Policy implication: Research on capital market reactions to political events provides important information for investors to make investment decisions based on investor sentiment that assesses the electability of prospective heads of state to advance the Indonesian economy.Research limitation/Implication: The scope of this study is the announcement of the Indonesian presidential and vice-presidential nominees in 2023; future researchers can continue research on capital market reactions to the Indonesian presidential election 2024 events and add relevant variables, such as foreign sales and foreign buys.
Investigating the influence of monetary policy on the balance sheet performance of commercial banks Denis Kalua; Andrew Munthopa Lipunga; Fredrick Banda
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.
Future research directions of information technology investment: a systematic literature review Afrida Putritama; Arief Hidayatullah Khamainy
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.v25i2.21259

Abstract

Research aims: This study aims to conduct a systematic literature review on IT investment to answer the following research questions: 1) What are the current trends and future research directions in IT investment research? 2) What are the benefits and challenges of IT investments?Design/Methodology/Approach: The authors collected 57 published articles from the Scopus database and analyzed them using a hybrid approach that integrates the principles of structured review and bibliometric analysis.Research findings: Four current research trends have been observed in information technology investment: (1) IT investment, (2) sustainability development, (3) costs, and (4) profitability. The benefits of IT investment have become the primary driver of innovation, profitability, competitiveness, and performance within a business. IT investment has a negative effect in a stable environment, and companies with low levels of IT investment may be forced to choose between expanding revenue and reducing expenses.Theoretical contribution/Originality: This study used a structured literature review and bibliometric analysis. The authors present a new method of reviewing literature that provides a more focused and comprehensive view of future research.Practitioner/Policy implication: Three practical contributions are provided: (1) identifying trends and directions of IT investment research, (2) revealing the benefits and challenges of IT investment, and (3) integrating the principles of structured review and bibliometric analysis.Research limitation/Implication: It only used data from the Scopus database, which may not encompass all relevant articles on the topic of IT investment. Additionally, the study only selected articles written in English, potentially overlooking articles written in other languages. There is also a potential subjectivity in the content analysis process and in naming each cluster.
Environmental accounting in public sector: systematic literature review Evi Rahmawati; Ietje Nazaruddin; Harjanti Widiastuti; Hafiez Sofyani; Arif Wahyu Nur Kholid
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.v25i1.21344

Abstract

Research aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research on EA in the public sector.Design/Methodology/Approach: The research process was conducted in several stages following Anggraini et al. (2022) and Poje et al. (2022) with several modifications. The keywords were used to discover the articles relating to the topic, namely: “Environmental Reporting,” “Environmental Management,” or “Environmental Accounting,” “Green Accounting,” and “Public Sector”. The study employed an extended period, namely papers published in 2010-2023 in the database Scopus.com. Based on the specified criteria, the final paper that could be analyzed was 69 out of 112 articles.Research findings: Using VOS-viewer, 15 items of keyword themes were discovered. Then, the 15 items were classified into three clusters: Green Accounting, Environmental Regulation, and Sustainable Development Goals in the Public Sector. Theoretical contribution/Originality: The authors are unaware of any existing literature review research on EA, specifically in the public sector, even though it arises from environmental management accounting in the public sector. This study also demonstrates the inferences that can be derived.
The influence of financial performance and governance on non-financial performance disclosures Tri Siwi Nugrahani; Taslim Firdaus; Ratna Purnama Sari
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.
Testing the audit quality of female audit partners: Empirical findings from Thailand Andrea Chrysanti Hadisurja; Antonius Herusetya; Golrida Karyawati Purba
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.v25i3.21413

Abstract

Research aims: The annual increase in the number of female auditors in partner positions has been particularly pronounced in Southeast Asian countries, with Thailand being a notable example. This study, thus, investigates the quality of female audit partners compared to male audit partners in terms of how clients manage earnings.Design/Methodology/Approach: The researchers hand-collected gender data of audit partners from the audit reports of all listed firms on the Stock Exchange of Thailand and obtained 424 firm-year observations. The researchers applied two models to test the hypotheses, using cross-sectional time-series OLS and logistic regression data analyses. The researchers also performed additional analyses and robustness checks to support the main tests.Research findings: The study revealed no substantial disparity in the female and male auditors’ quality at the partner levels, as measured by accrual earnings management and earnings distribution approaches. The findings indicate that female and male audit partners have similar audit quality in preventing earnings management and earnings benchmark likelihood. The study adds to the existing research in East (Southeast) Asia, showing that female partners in these countries have audit quality that is at least comparable to male partners.Theoretical contribution/Originality: The researchers extend prior studies on the behavior distinction in audit quality of the auditor gender at the partner level, which is under-researched in Southeast Asia.Practitioner/Policy implication: The study has important implications for stakeholders and standard-setters to keep strengthening female leadership in the auditing industry and promoting higher gender parity in the growing industry of the future.
The puzzle of money laundering: a literature review of regulations and implications Arina Anjani; Harjanti Widiastuti
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.v25i3.21492

Abstract

Research aims: This study intends to investigate how Anti-money laundering (AML) regulations work and assess their effectiveness on a global level. Additionally, it also consigns to explain how technology has been adopted to prevent and treat money laundering.Design/Methodology/Approach: This study employed a systematic literature review method. The data, encompassing 63 reviewed articles, were derived from the Scopus database. This research underwent three phases: extraction, analysis, and synthesis process.Research findings: Archival emerged as the predominant method applied in the reviewed articles. These articles significantly impacted the effectiveness of AML regulations and the preparedness of all entities to put them into practice. However, in addition to the positive effects of AML, there existed adverse effects and risks. Accordingly, the utilization of technology could lessen negative impacts.Theoretical contribution/Originality: Notwithstanding the significance of worldwide AML regulations, there existed a lack of literary research on compliance and technological trends. The findings of this study are expected to impact policymakers, practitioners, and the public on the enhancements to the AML system and the augmentation of global security.Practitioner/Policy implication: Banks and other financial institutions implemented AML to prevent money laundering.Research limitation/Implication: This study focused solely on the effectiveness of AML, compliance with AML regulations, challenges, and the application of technology in AML.
Macroeconomic determinants of responsible investments’ performance under different market conditions: Evidence from South Africa Fabian Moodley; Babatunde Lawrence; Damien Kunjal
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.v25i3.21616

Abstract

Research aims: The study examines the effect of macroeconomic variables on JSE responsible investments returns under changing market conditions.Design/Methodology/Approach: The study implemented a sample period comprising monthly data for the period 2015/11 to 2023/03. The dependent variable of the study comprised of JSE responsible investing indices whereas the independent variables consisted of macroeconomic variables. The study also implemented a two-state Markov regime-switching model to cater to the asymmetrical effect between the dependent and independent variable.Research findings: The JSE responsible investment index returns were found to be significantly positively affected by short-term interest growth rates in a bull regime and significantly negatively in a bear regime. The JSE responsible investment top 30 index returns were significantly negatively affected by the money supply growth rate in a bull regime but not in a bear regime. Moreover, the JSE responsible investment index returns contained alternating efficiencies. Theoretical contribution/Originality: The study is the first to consider the effect of macroeconomic variables on the performance of responsible investments under different market conditions in South Africa. Consequently, the study sheds light on responsible investing in emerging markets where research is limited.Practitioner/Policy implication: Portfolio rebalancing is necessary when equity markets are bullish or bearish. Moreover, policymakers should reconsider market regulations, such that the equity market is adaptive and not efficient. Research limitation/Implication: The study focused on six macroeconomic variables, where this does not affect the robustness of the study. More macroeconomic variables can be used in future research.
Mobile banking acceptance model for Generation Z: The role of trust, self-efficacy, and enjoyment Azmi Fitriati; Naelati Tubastuvi; Rina Mudjiyanti; Sri Wahyuni; Venus C. Ibarra
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.v25i3.21639

Abstract

Research aims: This research aims to develop a model that explains m-banking acceptance behavior, especially for Generation Z, which is driven by perceptions of trust, self-efficacy, and enjoyment.Design/Methodology/Approach: The population was Generation Z as users of m-banking in Indonesia. The data collection instrument employed a questionnaire. The analysis technique used was component or variance-based Structural Equation Modeling (SEM) utilizing Partial Least Square (PLS)Research findings: The results showcased that trust, self-efficacy, and enjoyment influenced perceived usefulness and ease of use. These perceptions influenced attitudes, intentions to use, and use of m-banking. Generation Z m-banking users believe that potential risks could be resolved effectively and efficiently. They have high confidence that they will be able to overcome problems.Theoretical contribution/Originality: This research has succeeded in developing TAM by adding trust, self-efficacy, and enjoyment. Generation Z users prioritize not only ease of use but also the usability and advantages of application services. Those who have self-confidence will choose services that offer security and comfort. Applications that receive a positive response from their users will encourage their use.Research limitation/Implication: The results of previous research still contain gaps regarding the role of research variables. Therefore, it is necessary to study in more depth the m-banking acceptance model of Generation Z.

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