cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. bantul,
Daerah istimewa yogyakarta
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
 60   61   62   63   64 
Analysis of potential carbon tax calculation schemes for steam power plant company registered on the Indonesia stock exchange Mujiyati, Mujiyati; Putriani, Santi; Ulum, Halwa Qubailah Shobah; Ulynnuha, Ovi Itsnaini; A'zizah, Laila Oshiana Fitria
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.v26i1.23245

Abstract

Research aims: This research aims to select the best scheme—carbon tax or carbon credits—based on Cap and Tax and Cap and Trade for Steam Power Plant Company (SPPC) listed on the Indonesia Stock Exchange (IDX), following the carbon tax requirement under the Harmonization of Tax Regulations Law Number 7 of 2021.Design/Methodology/Approach: This study employs qualitative descriptive analysis to simulate carbon tax calculations based on the minimum rates outlined in Indonesian regulations or to assess the cost of purchasing carbon credits, with the goal of identifying the most efficient scheme in accordance with the carbon market regulations set by the Financial Services Authority (FSA).Research findings: The analysis results show that paying for carbon is the right choice for SPPC because the cash spent is lower than buying an Emission Reduction Certificate (ERC).Theoretical contribution/ Originality: This study compares carbon tax payments and Emission Reduction Certificate (ERC) purchases in Indonesia, reinforcing legitimacy theory on taxpayer compliance and informing government tax policy. It also encourages public support for the Nationally Determined Contribution (NDC) policy.Practitioner/Policy implication: This study provides input for organizations in policy-making related to emission reduction obligations and supports the government's Economic Value of Carbon (EVC) policy, aiding infrastructure development and the goal of Net Zero Emissions.Research limitation/Implication: The data obtained was only 3 companies that had complete emissions reports from 2020 to 2022, but even though only 3 companies were able to reflect the choice of whether to pay carbon tax or buy ERC.
Analysis of the cost recovery rate for inpatient services under the national health insurance scheme at hospital X in Yogyakarta Hafni, Diska Arliena; Aji, Seto Satriyo Bayu; Andriani, Monika
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.v26i1.23520

Abstract

Research aims: This study aims to analyze the cost recovery rate of inpatients under the National Health Insurance (NHI) program at Hospital X in Yogyakarta. Design/Methodology/Approach: This study employed an explanatory sequential mixed-methods design using a case study approach. The cases to be examined involved NHI inpatient patients in the Respiratory, Cardiology, and Obstetrics-Gynecology departments. Data will be analyzed using the Cost Recovery Rate (CRR) formula.Research findings: The CRR for inpatient NHI patients at the Respiratory Clinic shows a CRR value of 143%, while the CRR values for the Cardiology, Obstetrics, and Gynecology Clinics are 95% and 80%, respectively. Cross subsidization from clinics with positive CRR values can be implemented to ensure that the hospital's Revenue from Social Security Agency for Health (SSAH) claims remains positive overall. Theoretical contribution/ Originality: This research has made a valuable contribution to the accounting literature on hospital entities, a field that remains significantly underexplored. Practitioner/Policy implication: The findings of this research can serve as a valuable asset for hospitals and the government in formulating policies that promote the enhancement of equitable and sustainable healthcare services for stakeholders.Research limitation/Implication: The limitation of this study is that it only examined the CRR values of inpatient NHI patients in a single hospital, focusing exclusively on inpatients in the NHI Respiratory, Cardiology, and Obstetrics and Gynecology departments.
The ESG-tax avoidance nexus in SOEs: Do investment, strategy, and political ties matter Khairin, Mochamad Yahdi; Firmansyah, Amrie
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.v26i1.23638

Abstract

Research aims: This study investigates the effects of the investment opportunity set, prospector business strategy, and political connections on tax avoidance, with ESG disclosure playing a potential moderating role.Design/Methodology/Approach: Using an unbalanced panel of 127 observations from 32 non-financial State-owned enterprises (SOEs), listed and non-listed on the IDX, this research utilizes secondary data from financial and sustainability reports for 2019–2023. Hypothesis testing was conducted via multiple linear regression at a 10% significance level.Research findings: This study indicates that only the prospector business strategy positively influences tax avoidance, while ESG (Environmental, Social, and Governance) disclosure dampens this relationship. In contrast, the investment opportunity set and political connections do not significantly affect tax avoidance, and ESG disclosure does not strengthen nor weaken these relationships.Theoretical contribution/ Originality: This study enhances the application of stakeholder theory, highlighting how ESG disclosure aligns with the ethical and transparent behavior expected in corporate tax strategies.Practitioner/Policy implication: Effective ESG disclosures encourage companies to adopt ethical tax practices, reduce aggressive tax avoidance, and foster transparency.Research limitation/Implication: Limited data on non-listed SOEs, as only 12 firms provided comprehensive financial and sustainability reports, restricts the sample size for these entities.
Local expenditure financing response in regencies and municipalities in Indonesia: Analysis of the flypaper effect phenomenon Septianingrum, Nabila Ardyamita; Halim, Abdul; Utami, Tiyas Puji
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.v26i1.23983

Abstract

Research aims: This research aims to analyze the flypaper effect on regencies and municipalities in Indonesia, considering the medium-term expenditure framework and their economic conditions.Design/Methodology/Approach: Quantitative methodology with secondary data from 226 regencies/municipalities in Indonesia was used. The first hypothesis testing was to find whether there was a different expenditure mean value, and if there were any, hypothesis testing about flypaper occurrence would be performed.Research findings: The results show that there was no difference in capital expenditure mean value because there was a target of capital expenditure set for every local government. Therefore, flypaper effect occurrence hypothesis testing was not performed, and there was different operational expenditure mean values. The flypaper effect did not occur in rich local governments but in poor ones.Theoretical contribution/Originality: This research fills the research gap of flypaper effect occurrence on capital expenditure and operational expenditure based on local governments’ economic conditions.Practitioner/Policy implication: This research implies that intergovernmental transfers should be used accordingly, and local governments should increase their local own-source revenue so that they wouldn’t be dependent on the transfers from the central government.Research limitation/Implication: The limitations of this study were related to the data period (abnormal condition of COVID-19) and statistical data (further explanation from primary data needed).
Structural ownership and ESG disclosure: Unveiling their impact on corporate financial performance Wardani, Isma Aprilylyani; Juanda, Ahmad; Wicaksono, Agung Prasetyo Nugroho
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.v26i1.24193

Abstract

Research aims: This study aims to provide empirical evidence on the crucial role of ownership structure in encouraging or hindering the transparency of environmental, social, and governance (ESG) information in Indonesian companies and the effect of ESG on corporate financial performance.Design/Methodology/Approach: This study’s sample consists of 64 non-financial companies listed on the Indonesia Stock Exchange in 2023. The data were collected from financial reports and corporate sustainability reports, the Indonesia Stock Exchange database, Bloomberg, and Google search results. In addition, multiple linear regression tests were used to test the hypothesis parameters.Research findings: The results showed a positive and significant relationship between management, foreign, institutional, public, and state ownership with ESG disclosure. On the other hand, family ownership with ESG disclosure. In addition, the study noted that ESG disclosure is positively correlated with ROE and ROIC but negatively correlated with ROA, indicating that companies that focus on ESG may face a decrease in short-term profitability but tend to be more sustainable in the long term.Theoretical contribution/ Originality: This study is one of the few that examines the influence of ownership structures such as managerial, foreign, institutional, public, state, and family ownership on ESG disclosure in Indonesia non-financial companies. This study uses ROIC as an underutilized financial performance indicator. It offers relevant empirical insight in the Indonesian context, which has not been explored in global studies on ESG and ownership structure. Practitioner/Policy implication: Diverse ownership structures affect ESG disclosures and financial performance, urging management to prioritize transparency and policymakers to incentivize robust ESG practices, especially in family ownership firms.Research limitation/Implication: The study is limited by its focus on Indonesia, and future research can expand by conducting cross-country analyses of ownership structures on ESG disclosure and corporate financial performance.
Green innovation, green accounting, and performance: The moderating role of green intellectual capital Sumayyah, Sumayyah; Damayanti, Rizki Wahyuning; Zahara, Inna
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.v26i1.24362

Abstract

Research aims: This study examines the impact of green innovation and green accounting on financial and environmental performance, with green intellectual capital (GIC) as a moderating variable.Design/Methodology/Approach: The analysis is based on 188 firm-year observations from companies listed on the Indonesia Stock Exchange (2020–2023), selected through purposive sampling. Panel data moderated regression analysis is employed.Research findings: Green process innovation does not significantly affect financial performance but improves environmental performance. Green product innovation negatively impacts financial performance yet positively influences environmental outcomes. Green accounting enhances financial performance but shows no effect on the environment. GIC strengthens the positive effect of green product innovation and green accounting on environmental performance, and also reinforces the link between green product innovation and financial performance. However, GIC does not moderate the effects of green process innovation or green accounting on financial performance.Theoretical Contribution/ Originality: The study offers novel insights into the role of GIC as a strategic intangible asset that enhances the effectiveness of green innovation and accounting practices, thereby bridging a gap in the environmental accounting and sustainability literature, particularly within emerging markets such as Indonesia.Practitioner/Policy implication: Findings underscore the importance of integrating GIC into corporate sustainability strategies and call for stronger collaboration between policymakers and business leaders to support green initiatives without compromising economic performance.Research limitation/Implication: The use of purposive sampling may limit the generalizability of the findings to the broader population of listed firms.
Quality of earnings and normative characteristics: Views from C-suite Makhaiel, Nargis kaisar boles
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.v26i1.24550

Abstract

Research aims: This research aims to explore the effect of normative attributes of the top management team (TMT) on the quality of earnings figures.Design/Methodology/Approach: The research drew on an interpretive approach and semi-structured interviews conducted with thirty-three members of top management from nine different sectors.Research findings: The findings reveal that, within the Egyptian setting, the quality of earnings is a product of the combined and overlapping effect of the TMT’s normative characteristics. These personal features are dominated by the utilitarian ethical orientation, which is based on the collectivist nature of Egyptian society.Theoretical contribution/originality: This study’s contributions to the literature include supporting the theory advocating that the quality of financial disclosure is an outcome of a joint set of normative motivators, including the TMT’s demographic, cultural, and ethical traits; suggesting the importance of considering the quality of earnings as a multifaceted task, as there is no one normative characteristic working in isolation from others. Also, this survey advances academic’s understanding of the upper echelons (UE) theory by choosing Egypt, a non-U.S. and non-developed setting, as a research context that faces scarce research in this area. Practitioner/Policy implications: Conceptualising the relationship between the transparency of FRs and TMT’s normative profile in the Egyptian context might be of assistance to diversified interested parties such as policymakers, regulators, stakeholders, global markets, organisations, external auditors, scholars, the accounting profession, and academics Research limitation\implication: The research ignored fields like financial and banking fields, and the findings may not be equally applicable to other settings rather than Egypt.
Enhancing individual taxpayer compliance in Indonesia: Determinants of using population identification number as taxpayer identification number Margono, Toni Aris; Ilmi, Muhammad Bahrul
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.v26i1.24843

Abstract

Research aims: This study aims to empirically examine the direct effect of socialization, sanctions, awareness, and knowledge on individual taxpayer compliance in Indonesia. Design/Methodology/Approach: This research used a survey method that utilized random sampling. The survey comprised 91 individual taxpayers as respondents. This research employed multiple linear regression analysis utilizing SPSS as the analytical instrument.Research findings: The results showed that socialization, sanctions, and awareness positively affected taxpayer compliance. In contrast, knowledge does not influence taxpayer compliance. Theoretical contribution/ Originality: This research provides an understanding of the factors that influence taxpayer compliance. In addition, this research topic is still relatively new in Indonesia.Practitioner/Policy implication: This research can be used to determine the driving factors of individual taxpayer compliance so that it can be used as input and consideration on the rules for using Population Identification Number (PIN) as Taxpayer Identification Number (TIN). Research limitation/Implication: This research can be a source of new ideas on future research topics. Additionally, this research can serve as a guide for utilizing PIN as a TIN to enhance taxpayer compliance.
The role of human capital, innovation capability, accountability in improving performance: A mediation-moderation analysis Hafiluddin, Aaqilatul Mumtaazah; Widiastuti, Harjanti
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.v26i1.25030

Abstract

Research aims: This study aims to determine the effect of human capital on the performance of VOEs through innovation capability and moderated by the accountability public on VOEs in the province of Bangka Belitung and West Sumatra.Design/Methodology/Approach: The sample consisted of 152 VOEs from West Sumatra and Bangka Belitung. Data were analyzed using SEM-PLS with SmartPLS 4.0. This quantitative study used primary data from questionnaires distributed to VOE management in both provinces.Research findings: The results show that Human Capital has a direct impact on the performance of VOEs and their innovation capability. The Innovation Capability also has a direct effect on performance. In addition, human capital affects VOE performance through innovation capability. Public accountability can weaken the innovation capability on performance.Theoretical contribution/Originality: This research is a development of previous research by adding public accountability as a moderating variable that can affect the quality of performance that is not present in previous studies. Practitioner/Policy implication: This study's findings suggest that the management of VOEs can improve service quality and human resources to create innovation and performance, which is important for local governments to create a supportive environment for VOEs innovation. Research limitation/Implication: The limitation of this research is that it only focused on VOEs in the Provinces of Bangka Belitung and West Sumatra. This research also only uses social desirability research instruments. Future research should expand the research scope, conduct research using interviews or other methods, and add other variables such as social capital and transparency.
From family control to female leadership: Enhancing anti-corruption transparency in Indonesian corporations Barokah, Zuni
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.v26i1.25441

Abstract

Research aims: This study explores how family ownership and board diversity, particularly the presence of female directors, influence the extent of anti-corruption disclosures among the largest publicly listed companies in Indonesia and whether female board members affect the impact of family on the disclosures. Grounded in agency theory, the research posits that family ownership limits the transparency of anti-corruption disclosures. Additionally, drawing on upper-echelon theory, it is hypothesized that female directors promote more transparent anti-corruption reporting, thereby mitigating the negative impact of family ownership.Design/Methodology/Approach: This study analyzed a dataset of 443 firm-year observations from Indonesian non-financial companies between 2018 and 2023 and employed an OLS regression model that controls industry effects and uses robust standard errors.Research findings: The results reveal that family ownership is associated with lower levels of anti-corruption disclosure transparency. However, the presence of female directors on boards increases the level of anti-corruption disclosures, helping to counteract this negative effect and enhance transparency. Theoretical contribution/ Originality: This study contributes to the literature on anti-corruption disclosures and offers valuable insights into the governance implications of family ownership and gender diversity on corporate boards.Practitioner/Policy implication: The findings highlight the importance of promoting gender diversity within corporate leadership, as it can play a crucial role in improving governance quality, particularly in the area of anti-corruption disclosures.Research limitation/Implication: The study did not have many alternative family firm measurements because of the limited data in Indonesia. Family firm data is difficult to trace.

Page 62 of 65 | Total Record : 646

 60   61   62   63   64 

Filter by Year

2000 2025


Reset
Filter By Issues
All Issue Vol. 26 No. 2: May 2025 Vol. 26 No. 2: May: 2025 Vol. 26 No. 1: January 2025 Vol 25, No 3: September 2024 Vol. 25 No. 3: September 2024 Vol. 25 No. 2: May 2024 Vol 25, No 2: May 2024 Vol. 25 No. 1: January 2024 Vol 25, No 1: January 2024 Vol 24, No 3: September 2023 Vol. 24 No. 3: September 2023 Vol. 24 No. 2: May 2023 Vol 24, No 2: May 2023 Vol 24, No 1: January 2023 Vol 23, No 3: September 2022 Vol 23, No 2: May 2022 Vol 23, No 1: January 2022 Vol 22, No 3: September 2021 Vol 22, No 2: May 2021 Vol 22, No 1: January 2021 Vol 21, No 3: September 2020 Vol 21, No 2: May 2020 Vol 21, No 1: January 2020 Vol 20, No 3: September 2019 Vol 20, No 2: May 2019 Vol 20, No 1: January 2019 Vol 19, No 2: July 2018 Vol 19, No 1: January 2018 Vol 18, No 2: July 2017 Vol 18, No 1: January 2017 Vol 17, No 2: July 2016 Vol 17, No 1: January 2016 Vol 16, No 2: July 2015 Vol 16, No 1: January 2015 Vol 15, No 2: July 2014 Vol 15, No 1: January 2014 Vol 14, No 2: July 2013 Vol 14, No 1: January 2013 Vol 13, No 2: July 2012 Vol 13, No 1: January 2012 Vol 12, No 2: July 2011 Vol 12, No 1: January 2011 Vol 11, No 2: July 2010 Vol 11, No 1: January 2010 Vol 10, No 2: July 2009 Vol 10, No 1: January 2009 Vol 9, No 2: July 2008 Vol 9, No 1: January 2008 Vol 8, No 2: July 2007 Vol 8, No 1: January 2007 Vol 7, No 2: July 2006 Vol 7, No 1: January 2006 Vol 6, No 2: July 2005 Vol 6, No 1: January 2005 Vol 5, No 2: July 2004 Vol 4, No 2: July 2003 Vol 4, No 1: January 2003 Vol 3, No 2: July 2002 Vol 3, No 1: January 2002 Vol 2, No 2: July 2001 Vol 2, No 1: January 2001 Vol 1, No 2: July 2000 Vol 1, No 1: January 2000 More Issue