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Journal of Accounting and Investment
ISSN 2622-3899 · Universitas Muhammadiyah Yogyakarta · 562 articles in the index
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Journal Article
Does accounting concervatism matter to mediate the relationship between gender diversity and financial performance: A Study on state-owned enterprises context
Research aims: This study seeks to examine more comprehensively how gender diversity on corporate boards influences the financial performance of Indonesian state-owned enterprises (SOEs), while also investigating whether accounting conservatism functions as a mediating variable in this…
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Journal Article
The value relevance of SASB-based materiality disclosure: Evidence from Indonesian listed firms
Research aims: ISSB issued IFRS S1 and S2 reporting that influence entities to disclose information about risks and opportunities based on SASB standards. This study examine whether materiality disclosure reflects on value relevance information content. The materiality item relates to the general…
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Journal Article
Formal vs informal: Public participation in village government development planning in Indonesia — Evidence from Bumiwangi Village
Research aims: This study examines how public participation is implemented in village development planning and investigates the factors contributing to its limited effectiveness. Design/Methodology/Approach: Using a qualitative case study approach, this research applies Miller et al.’s (2019)…
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Journal Article
The influence of framing effect and clawback provision on divestment decision making: An experimental study
Research aims: This study analyzes the dual impact of framing (positive versus negative) and clawback provisions on managerial decisions regarding divestment. The study focuses on the interaction between clawback provisions, which serve as compensation-related loss cues, and externally framed…
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Journal Article
ESG Score and Cost of Debt: Evidence from Indonesia
Research aims: This study explores the influence of Environmental, Social, and Governance (ESG) practices on corporate debt costs. The primary objective is to determine whether comprehensive ESG adherence can function as a mechanism to reduce financial liabilities by lowering borrowing costs…
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Journal Article
Basel III compliance and bank resilience: An analysis of the effects of macroeconomic factors and profitability on the performance of Indonesian banks
Research aims: This study examines the impact of Basel III prudential ratios (Tier 1 capital ratio, Liquidity Coverage Ratio proxy, and Net Stable Funding Ratio proxy) on bank profitability in Indonesia, as well as the moderating role of macroeconomic factors (GDP growth and inflation)…
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Journal Article
The role of budget transparency, tax knowledge and tax education in tax compliance: Evidence from salaried and self-employed taxpayers in Malaysia
Research aims: The objective of this study is to investigate the impact of budget transparency, tax knowledge, and tax education on Tax Compliance (TC) among individual taxpayers in Malaysia. This study used a questionnaire instrument and a quantitative approach to collect data from salaried…
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Journal Article
Exploring robotic process automation adoption among accounting professionals in South Africa: Application of the UTAUT model
Research aims: The rapid advancement of robotic process automation (RPA) technologies presents significant transformation opportunities for the accounting profession, yet adoption rates remain inconsistent across different contexts. This study investigates factors influencing RPA adoption among…
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Journal Article
Sustainable practices in manufacturing: How green innovation drives financial performance with gender diversity and CSR as moderators
Research aims: This research analyzes how green innovation strategies influence the financial performance of manufacturing firms in Indonesia, with Corporate Social Responsibility (CSR) and gender diversity as moderators. Design/Methodology/Approach: A quantitative approach using secondary data…
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Journal Article
Parent entity and creditor pressure on corporate earnings management: Evidence from listed companies in Southeast Asia
Research aims: This study investigates the moderating effect of non-controlling interests in subsidiaries (NCIS) on the influence of pressure from parent entity shareholders (PES) and creditors on corporate earnings management (CEM). Design/Methodology/Approach: Data from 3,882 firm-years from…
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Journal Article
See things for what they are: Examining the financial condition on financial reporting quality in developed countries
Research aims: This study aims to determine the relationship between the Company's financial condition and the quality of financial reports. Design/Methodology/Approach: The classification of financial conditions in this study utilises the Altman Z-score model, which categorises companies into…
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Journal Article
Can bitcoin serve as a reliable safe haven? Amid uncertainty and volatility
Research aims: This study examines whether Bitcoin can serve as a safe-haven asset amid global market uncertainty during the 2022–2025 period, characterized by geopolitical tensions, post-pandemic inflation, and heightened financial volatility. Design/Methodology/Approach: The study employs a…
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Journal Article
The portrait of good governance of Islamic philanthropic institutions in achieving the SDGs
Research aims: This study aims to analyze the governance of Amil Zakat Muhammadiyah (LAZISMU) in East Java in achieving sustainable development goals (SDGs). Design/Methodology/Approach: This study uses a qualitative approach with semi-structural and Focus Group Discussion (FGD) interview…
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Journal Article
Good procurement governance and organisational performance: A contingency theory approach to procurement practices in XYZ universities
Research aims: This study examines the effect of Good Procurement Governance (GPG) on organisational performance in public institutions, particularly in XYZ Universities. Design/Methodology/Approach: The research method used quantitative data from a survey of 157 procurement practitioners at the…
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Journal Article
Dynamics of budget absorption: The role of budget political moderation on human resource regulation and competence in local governments
Research aims: This study examines the effects of regulations, human resource competence, and budget politics on budget absorption. In addition, it seeks to analyze the moderating role of budget politics in strengthening or weakening the relationships between regulations, human resource competence…
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Journal Article
The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention
Research aims: This study aims to investigate the impact of Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender on Whistleblowing Intentions among auditors. Design/Methodology/Approach: The research uses Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender as…
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Journal Article
Audit of sustainability report and sustainable finance: An agriculture case in the Indonesian Stock Exchange
Research aims: This research aims to examine the effect of the audit of sustainability reports on sustainable finance in agriculture companies. Design/Methodology/Approach: This research used 13 agriculture companies listed on the Indonesian Stock Exchange from 2021-2023 as the sample. While the…
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Journal Article
Risk management practices and their impact on the performance of Islamic banking institutions: A systematic literature review
Research aims: This study aims to explore the role of risk management in enhancing the performance of Islamic banking institutions through a systematic literature review of 49 Scopus-indexed articles published between 2008 and 2023. Design/Methodology/Approach: Employing a structured review…
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Journal Article
Determinants of funding sources, profitability, size, and firm value: Empirical evidence on companies in Indonesia
Research aims: This study examines how firm size influences the relationship between internal funding sources, particularly liquidity, and external funding sources, i.e., debt, on firm value, emphasizing profitability’s mediating role. Design/Methodology/Approach: This study examines publicly…
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Journal Article
Corporate makeover for narcissism: The role of the CEO in asset revaluation and acquisition performance
Research aims: This study aims to analyze the impact of CEO narcissism on the correlation between asset revaluation and acquisition performance, focusing on how narcissistic traits improve the efficiency of asset revaluation in corporate decision-making. Design/Methodology/Approach: The study…