INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE最新文献

THE EFFECT OF EMPLOYEE ENGAGEMENT, CREDITOR ENGAGEMENT, GOVERNMENT ENGAGEMENT AND CUSTOMERS ENGAGEMENT ON QUALITY OF SUSTAINABILITY REPORTING IN INDONESIA 印度尼西亚员工参与、债权人参与、政府参与和客户参与对可持续发展报告质量的影响

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-07-01 DOI: 10.36766/ijag.v8i1.429

Aisyah Wahyuni Suheri

引用次数: 0

FACTORS INFLUENCING ANTI-CORRUPTION DISCLOSURE IN INDONESIA 影响印度尼西亚反腐败信息披露的因素

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-07-01 DOI: 10.36766/ijag.v8i1.426

Tamara Graciella, Meco Sitardja, Bambang Setiono

引用次数: 0

IMPACT OF MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUNDS ON GOVERNMENT PARASTATALS 管理不善和挪用公款对政府半官方机构的影响

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-07-01 DOI: 10.36766/ijag.v8i1.425

El Yaqub, A.B., Ibrahim Musa, S. Magaji

{"title":"IMPACT OF MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUNDS ON GOVERNMENT PARASTATALS","authors":"El Yaqub, A.B., Ibrahim Musa, S. Magaji","doi":"10.36766/ijag.v8i1.425","DOIUrl":"https://doi.org/10.36766/ijag.v8i1.425","url":null,"abstract":"This study examines the impact of mismanagement and embezzlement of public funds in government parastatals using Federal Inland Revenue Service (FIRS), Abuja as a case study. The study employs the survey descriptive research design. A total of 85 respondents were selected as the sample size comprising staff of Federal Inland Revenue Service (FIRS), Abuja. Seventy-one (71) responses were validated from the survey. The findings reveal that the nature of mismanagement and embezzlement of the funds in the public sector is prevalent at (β = 0.912, R2 = 0.948, P = .000) and show that there are factors that enhance mismanagement and embezzlement of the fund in the government parastatals at (β = 0.892, R2 = 0.937, P = .000). It is found that mismanagement and embezzlement have a significant effect on the public fund in government parastatals (β = 0.887, R2 = 0.936, P = .000). It is also found that the extent to which financial irregularities and corrupt practices affect public service delivery (β = 0.896, R2 = 0.952, P = .000). Therefore, the study recommends the establishment of a strong penal code system to enforce laws and rules as sternly as the need for adequate punishment for offenders on corruption and related matters on fund embezzlement is paramount and germane.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"12 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141704324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ACCOUNTING FOR BUSINESS ETHICS AND SUSTAINABILITY (A4BES): HARMONIZING ACCOUNTING FOR THE INTERESTS OF SHAREHOLDERS AND NON-SHAREHOLDER STAKEHOLDERS 商业伦理与可持续发展会计（A4BES）：协调股东和非股东利益相关者利益的会计工作

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-07-01 DOI: 10.36766/ijag.v8i1.431

B. Setiono

{"title":"ACCOUNTING FOR BUSINESS ETHICS AND SUSTAINABILITY (A4BES): HARMONIZING ACCOUNTING FOR THE INTERESTS OF SHAREHOLDERS AND NON-SHAREHOLDER STAKEHOLDERS","authors":"B. Setiono","doi":"10.36766/ijag.v8i1.431","DOIUrl":"https://doi.org/10.36766/ijag.v8i1.431","url":null,"abstract":"The purpose of this study is to introduce a framework that assists corporate managers in transforming the promised benefits of sustainability reports into future financial performance by aligning the interests of shareholders and non-shareholder stakeholders. This descriptive study proposes a framework to investigate the stakeholder harmonization process undertaken by managers, with a pilot study focusing on Indonesian mining companies using content analysis methodology. The study hypothesizes that managers' disclosures in sustainability reports reflect their success in achieving stakeholder harmony. Modern corporate managers accomplish stakeholder harmonization by reporting on both financial performances and non-financial performances, I called them Business Ethics and Sustainability (ABES) performances. They provide outcome-based performance information on A4BES performances. The study found that Indonesian mining companies typically disclose more information than required by the capital market regulation on sustainability reporting. Mining managers, categorized as conventional managers at the second level of the stakeholder harmonization process, report over 50% of A4BES accounts but often omit outcome-based performance information. This study extends sustainability accounting literature on stakeholder theory by examining how management processes balance the interests of shareholders and non-shareholder stakeholders.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"8 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141844694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALYSIS OF JOINT COST ALLOCATION IN DETERMINING COST OF GOODS PRODUCTION 在确定商品生产成本时对联合成本分配的分析

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-07-01 DOI: 10.36766/ijag.v8i1.428

Lawberto Sugiarto, Sri Handayani, Dheny Biantara, I. Lesmana

引用次数: 0

EARNINGS MANAGEMENT: A LITERATURE REVIEW 收益管理：文献综述

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-07-01 DOI: 10.36766/ijag.v8i1.427

Debbianita Debbianita, Tan Ming Kuang, Marcella Hoetama

{"title":"EARNINGS MANAGEMENT: A LITERATURE REVIEW","authors":"Debbianita Debbianita, Tan Ming Kuang, Marcella Hoetama","doi":"10.36766/ijag.v8i1.427","DOIUrl":"https://doi.org/10.36766/ijag.v8i1.427","url":null,"abstract":"Earning is an important component in financial statements that can be modified by management policies. Managers have the opportunity to present profits according to their wishes because managers have more information so they are free to do this which is called earnings management. In our study, the researchers attempt to review the literature studies that provide an analysis of earnings management impact from two perspectives. The researcher attempts to review existing research/literatures that provide an analysis of earnings management from two perspectives. The articles used in this study consist of 50 articles on earnings management that have been published in international journals and were obtained from Google Scholar using the keyword \"earnings management\". The research findings indicate that the majority of the articles are quantitative studies utilizing the accrual-based earnings management approach and possess an opportunistic perspective towards earnings management. Research on earnings management has been extensively conducted, but only a few have explored earnings management from a signal perspective. The study aims to examine two different point of view from earnings management article.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"639 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141707827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE IMPACT OF CLAIM EXPENSES, UNDERWRITING RISK, PROFITABILITY, COMPANY SIZE AND RETENTION RATIO ON SOLVENCY OF INSURANCE INDUSTRY 索赔费用、承保风险、盈利能力、公司规模和自留比率对保险业偿付能力的影响

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-01-05 DOI: 10.36766/ijag.v7i2.401

Shelby Sutanto, Iwan Lesmana, S.Kom, MM, Meco Sitardja

{"title":"THE IMPACT OF CLAIM EXPENSES, UNDERWRITING RISK, PROFITABILITY, COMPANY SIZE AND RETENTION RATIO ON SOLVENCY OF INSURANCE INDUSTRY","authors":"Shelby Sutanto, Iwan Lesmana, S.Kom, MM, Meco Sitardja","doi":"10.36766/ijag.v7i2.401","DOIUrl":"https://doi.org/10.36766/ijag.v7i2.401","url":null,"abstract":"The main purpose of this research is to analyze Claim Expenses, Underwriting Risk, Profitability, Company Size, and Retention Ratio on Solvency of Insurance Industry. The purpose of this research is to help future investors in choosing the right insurance company. This research was a quantitative descriptive research method. The sample used in this research is secondary data of Insurance Industry on the period from 2015 to 2020. Using SPSS (statistical package for the social sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, t-statistical tests, F-statistical test, coefficient of determination (R²), and Pearson Correlation Product Moment. The result of this research shows claim expense, underwriting risk, ROA, and company size have significant influence on insurance industry’s solvency, but retention ratio has no significant influence on insurance industry’s solvency. All the independent variables simultaneously from a good model to explain the solvency since the magnitude of the effect value is 83,4%, while remaining 16,6% is explained by other variables besides claim expense, underwriting risk, ROA, company size, and retention ratio. The linear regression produced a formula to calculate the solvency, so this formula could be used in monitoring the financial health of an insurance company.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"6 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139382025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Profitability Analysis Using the Du Pont System Method In the Fast-Moving Consumer Goods (FMCG) Distribution Subsector of a Go-Public Company for The Period 2017-2021 利用杜邦系统法对一家上市企业的快速消费品（FMCG）分销子行业进行 2017-2021 年盈利能力分析

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-01-05 DOI: 10.36766/ijag.v7i2.402

Adriel Nathaniel, Bambang Sugiarto, Sri Handayani

{"title":"Profitability Analysis Using the Du Pont System Method In the Fast-Moving Consumer Goods (FMCG) Distribution Subsector of a Go-Public Company for The Period 2017-2021","authors":"Adriel Nathaniel, Bambang Sugiarto, Sri Handayani","doi":"10.36766/ijag.v7i2.402","DOIUrl":"https://doi.org/10.36766/ijag.v7i2.402","url":null,"abstract":"The aim of this study is to analyze the profitability level of Fast-Moving Consumer Goods companies in the Retail and Distributor of Medicines (D111), Rental and Distributor of Food (D112), and Processed Food Distributors (D222) subsectors listed on the Indonesian Stock Exchange in the period 2017-2021 based on Du Pont system analysis. The Du Pont system is an analysis method used to show the interaction between Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Asset (ROA) and Equity Multiplier in determining the value of Return on Equity (ROE). This type of research is descriptive quantitative using the Du-Pont analysis method. The method used in this study is judgement sampling. Types of data and data sources use secondary data derived from financial statements published by companies that are samples of research and data from the Stock Exchange of Indonesia. Analysis shows that PT. Tigaraksa Satria Tbk has the highest profitability as a Fast-Moving Consumer Goods subsector distribution company. The company's ROE from 2017 to 2020 is higher than the industry average, by 2019 has increased and decreased by 2021. PT. Wicaksana Overseas International Tbk became a Fast-Moving Consumer Goods subsector distribution company with the lowest profitability performance of the five samples, based on analysis carried out by the company's ROE from 2017 to 2020 experienced a decline below the industry average and by 2021 a decrease slightly above the industrial average.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"6 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139384228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Green Accounting, Material Flow Cost, And Environmental Performance as Predictors of Corporate Sustainability 预测企业可持续性的绿色会计、物料流成本和环境绩效

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-01-05 DOI: 10.36766/ijag.v7i2.398

F. E. Daromes, Yuri Ono, Kunradus Kampo

引用次数: 0

DO MANAGEMENT INITIATIVES SIGNAL IDO MANAGEMENT INITIATIVES SIGNAL IMPACT ON FIRM VALUE AND COMPANY GROWTH?MPACT ON FIRM VALUE AND COMPANY GROWTH? 管理举措是否预示着对公司价值和公司增长的影响？

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2024-01-05 DOI: 10.36766/ijag.v7i2.365

A. Y. A. Nanggala

{"title":"DO MANAGEMENT INITIATIVES SIGNAL IDO MANAGEMENT INITIATIVES SIGNAL IMPACT ON FIRM VALUE AND COMPANY GROWTH?MPACT ON FIRM VALUE AND COMPANY GROWTH?","authors":"A. Y. A. Nanggala","doi":"10.36766/ijag.v7i2.365","DOIUrl":"https://doi.org/10.36766/ijag.v7i2.365","url":null,"abstract":"This study aims to examine the response of stakeholder and shareholder to the information submitted by the company. In the discussion of signaling theory, information is a signal and is expected to be responded to by shareholder and stakeholder. The research population is manufacturing companies from 2018 to 2021 in Indonesia, with a purposive sample of 64 companies-years of observation. There are five hypotheses tested using partial least squares. Three hypotheses were successfully accepted and rejected the others. The test results prove that stakeholder respond to CSR as a positive signal for the company but fail to demonstrate the role of income smoothing. Different things are shown that income smoothing is a signal that is responded to by shareholder but is not responded to by stakeholder. The firm value becomes the guideline for the value that stakeholder provides to the company. Testing the mediating role shows that firm value is not an intervening variable because it does not have a direct relationship with growth. Income smoothing affects firm value, and then firm value affects growth. In the development of science, these findings can be used to develop accounting theory. Evidence of stakeholder reactions to signals given by shareholder and management can lead to a process of generalizing and falsifying theories to strengthen financial accounting theory.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"20 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139382839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0