Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of Accounting and Auditing is committed to advancing the boundaries of knowledge by promoting intellectual rigor and encouraging collaboration between researchers, academics, and practitioners worldwide. Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue. Journal of Accounting and Auditing is published annually in October, January, April, July but accepted articles will be queued in the In-Press edition before being published at the specified time. For more information, submissions, or inquiries, please visit our website or contact us. Journal Title : Journal of Accounting and Auditing Initials : JAA Frequency : October, January, April, July E-ISSN : 3090-2401 Chief Editor : Dr. Yusuf Faisal DOI Prefix : Publisher : Yayasan Az Zukhruf Cendikia WhatsApp : +62 856 11 17124 Accreditation : Non Sinta INDEXED :
The Effect of Religiosity, Rule Compilance, and Machiavellian Nature on Fraudulent Behaviour
Purpose – This study aims to examine how religiosity, rule compilance and machiavellian nature affect fraudulent behaviour. Design/methology/approach – This study use quatitative research methods, using primary data collected from population of 110 education institusions for teachers and education personnel. Data analysis was conducted using Partial Least Square (PLS) software SEM adaptation 3.0. Fidings – This comes about discover that religiosity does not essentially influence cheating behaviour and is within the same heading as the theory which implies it is in understanding with the theory, rule recognition does not altogether influence fraudulent behaviour and is within the same direction as the theory which suggests it is in undertanding with the hypothesis, whereas unscrupulous nature essentially influences fraudulent behaviour and in within the same course as the theory which implies it is in understanding with the hypothesisi. Research limitation/implication – This study discusses cheating behavior and the factors that influence it in the Merry Riana Group company. This research is centered on cheating behavior, where this research may be a study that examines the relationship between religiosity, rule observance and machiavellian traits in carrying out consent performances, immoral characteristics of cheating behavior
Copyright (c) 2025 Avilya Baysta Bheda Wea Avilyaavilya, Sisilia Rachel Ari Putri (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Auditor Knowledge, Work Experience On Audit Judgment With Task Complexity As A Moderating Variable
Purpose–This study aims to analyze the effect of auditor knowledge and work experience on audit judgment with task complexity as a moderating variable. This study highlights the importance of professional knowledge, work experience, and understanding of task complexity in supporting more accurate audit decision making. Design/methodology/approach–This study uses a quantitative method with a correlational approach. Data were collected through questionnaires distributed to auditors who are members of the Public Accounting Firm (KAP). Sampling was done by snowball sampling method, resulting in a total of 30 respondents. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. Findings–The results showed that auditor knowledge and work experience have a positive and significant effect on audit judgment. However, task complexity was found not to moderate the relationship between auditor knowledge and work experience on audit judgment. This shows that the level of auditor knowledge and experience has a significant direct contribution in producing quality audit decisions, regardless of the level of task complexity faced. Research limitations/implications–This study uses data obtained from questionnaires, so the results depend on the perceptions of respondents. In addition, the scope of respondents is limited to auditors who are members of KAP, so generalization of the results needs to be done carefully.
Copyright (c) 2025 Rassel Rassel, Siti Jubaedah (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Professional Ethics, Locus of Control, and Auditor Expertiseon Audit Judgement
Purpose – This study aims to astudy, analyze and obtain empirical evidence regarding how professional ethics, locus of control, and auditor expertise influence audit judgement. Design/methodology/approach – This research uses quantitative research methods, using primary data collected from population of 38 Office of Public Accountant, including companies/agencies that work as internal auditors or external auditors. This data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – This study has the result that professional ethics significantly influences audit judgement and locus of control does not significantly influence audit judgement, then auditor expertise does not significantly influence audit judgement. Research limitations/implications – There are several limitations in this study that should be considered when explaining the results. First, the sample size is limited to 38 internal auditors and external auditors working at Office of Public Accountant, including agencies/companies which may not fully represent the general auditor population. This may limit the generalizability of the findings of this study. Second, this study uses a survey method with a questionnaire as a data collection tool, which may be prone to respondent bias, such as desirable social bias or inaccuracy in filling out the questionnaire. Third, this study only considered three main variables, namely professional ethics, locus of control, and auditor expertise, so other factors that might affect audit judgment, such as time pressure, work experience, or organizational culture, were not analyzed in depth. Therefore, the implications for future research need to be interpreted with caution and serve as a basis for further research that includes a wider sample, additional variables, as well as more diverse methodological approaches.
Copyright (c) 2025 Viona Cornelia, Amanda Aulia, Kayla Nurhaliza (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Time Pressure, Accountability and Due Profesional Care on Audit Quality
Purpose – This study aims to obtain emprical evidence about the influence of time pressure, accountability and due profesional care on audit quality Design/methodology/approach – This study uses a quantitive research method, using primary data collected from the population of 85 college students majoring in accounting at Bekasi City University. Data analysis was carried out using Patrial Leas Square (PLS) software with moderated Regression Analysis. Findings – This results of this study found that time pressure has a negative and significant effect on audit quality, accountability has a positive and significant effect on audit quality and due profesional care has a positive and significant effect on audit quality. Research limitations/implications/implications – This research can be an input for auditors and public accounting firm in improving audit quality. This research should also discuss audiotrs ethics. Because ethics is a crucial aspect in maintaining the quality of audits and the integrity of the auditor person
Copyright (c) 2025 Pradhika Karina Putri, Rizki Amalia Nurvianti (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Professional Skepticism and Red Flags on Fraud Detection with Auditor Experience as a Moderating Variable
Purpose–This study aims to analyze the influence of professional skepticism, and red flags on fraud detection with auditor experience serving as a moderating variable. The research highlights the critical importance or adopting professional skepticism, identifying red flags, and leveraging auditor experience to enhance the effectiveness of fraud detection. Design/methodology/approach–The research uses quantitative methods with a correlational approach. This study uses a questionnaire distributed to KAP and students who have taken audit courses. A total of 39 questionnaires were distributed through social media platforms, containing 39 statements that respondents had to answer. Of these, 39 responses were received, which came from 5 regions. To analyze the data and obtain results, the study used PLS-SEM Version 3.0. Findings–This study examines the impact of professional skepticism and red flags on fraud detection, with auditor experience as a moderating variable. Data were collected from 39 auditors and students with audit experience and analyzed using Partial Least Square (PLS) with Moderated Regression Analysis. The results how that professional skepticism positively and significantly influences fraud detection, while red flags have a positive but significant effect. Additionally, auditor experience does not strengthen the relationship between professional skepticism, red flags, and fraud detection. The findings suggest the need for ongoing auditor training and a stronger emphasis on skepticism in audit practices Research limitations/implication s–Lies in its focus understanding the relationship between professional skepticism and red flags on fraud detection, by considering the role of auditor experience as a moderating professional skepticism and identifying red flags in supporting the effectiveness on fraud detection, although the role of auditor experience as moderating does not provide significant results.
Copyright (c) 2025 Kiara Niko Putri Niko Putri, Ghina Rafifah Rafifah (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Internal Control and human Resource Competence on Fraud Prevention with Wisthleblowing System as a Moderating Variable
Purpose – This research aims to obtain emprocal evidence about the effect of internal control and human resource competence on fraud prevention with the Whistleblowing sytem as a moderating variable. Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to employees who are members of PT. Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk Bekasi Branch Office, namely ass 110 questionnaire distributed via email and social media. Each questionnaire distributed contaned 54 statements to be answered by respondents. From the distirbution of questionnaire conducted, 110 respondents were obtained who provided answer to get the results of this study, the researcher used PLS SEM Vresion 3.0. Findings – The results of study found that internal control has a positive and significant on fraud prevention, human resource competence has a positive and significant on fraud prevention, the whistleblowing system can strengthen the relationship between internal control and fraud prevention, the whistleblowing system cannot strengthen the relationship between human resource competence and fraud prevention. Research limitations/implications – This research introduces innovative variables in fraud prevention including internal control, human resource competence, and whistleblowing system.
Copyright (c) 2025 Mutiara Ilmiana Nur Isfani, Azkia Nur Intan Fadhilah (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Auditor Experience And Audit Fees On Fraud Detection With Professional Skepticism As A Moderating Variable
Purpose – This study aims to examine how Auditor Experience and Audit Fee affect Fraud Detection. As well as assessing how Professional Skepticism moderates Auditor Experience and Audit Fee on Fraud Detection. Design/methodology/approach – This study uses quantitative research methods, using primary data collected from a population of 130 from several financial services sector companies registered in the Bekasi City area. Data analysis was performed using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – The results of this study found that Auditor Experience has a negative and insignificant effect on Fraud Detection, Audit Fee has a positive and significant effect on Fraud Detection, Skepticism strengthens the relationship between Auditor Experience and Fraud Detection, Professional Skepticism does not strengthen Audit Fee on Fraud Detection. Research limitations/implications – In this assessment of fraud detection, where this research is a research that has been little discussed by previous researchers, which discusses the effect of audit fees on fraud detection.
Copyright (c) 2025 Nabilah Fathurohmah, Wasfini (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Information Asymmetry And Internal Control On Accounting Fraud With Integrity As A Moderating Variable
Purpose - This study aims to examine the effect of information asymmetry and internal control on accounting for accounting, with integrity as a moderating variable, in the Indonesian logistics sector. Design/Methodology/Approach - This research uses quantitative approach with data collected through questionnaires from 150 employees of PT Indocitra Logistics Express (Access Logistics) distributed via social media. Each questionnaire contained 51 statements to be answered by respondents. The data analysis was executed using the Partial Least Square Structural Equation Modeling (PLS-SEM) methode, version 3.0. Findings - The results showed that information asymmetry has a positive and significant influence on accounting conditions. In contrast, internal control has a positive but insignificant effect. Furthermore, integrity is shown to strengthen the relationship between information asymmetry and financial accounting, but does not strengthen the relationship between internal control and financial accounting. Research Limitations/Implications - This study is limited to logistics and shipping sub-sector companies, so the results cannot be generalized to other sectors. Future research is recommended to explore additional factors that may affect accounting conditions, such as organizational culture and information technology. Originality/Value - This research provides new insights into the importance of integrity in mitigating the negative impact of information asymmetry on accounting, particularly in the Indonesian logistics sector. The findings are relevant for practitioners and policy makers to develop accounting condition mitigation strategies.
Copyright (c) 2025 Sri Nuraini Rahmawati, Yeshana Chirinna (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Auditor Experience And Professional Skepticism On Fraud Detection With Workload As A Moderating Variable
Purpose – This study aims to determine the effect of auditor experience and professional skepticism on fraud detection with workload as a moderating variable. Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to project admins, staff and PIC projects at PT. Deksha Orla Tranggana, namely 39 questionnaires distributed via social media in the form of whatsapp. Each questionnaire distributed has 35 questions to be answered by respondents. From the distribution of questionnaires carried out, 30 respondents were obtained. To get the results of this study, this researcher used PLS SEM Version 3.0 Findings – The results of this study indicate that the auditor experience variable has a positive and insignificant effect on fraud detection, professional skepticism has a positive and significant effect on fraud detection, workload does not strengthen the effect of auditor experience on fraud detection, and workload strengthens the effect of professional skepticism on fraud detection. Research limitations/implications – This research focuses on fraud detection, which is to see how the right way to deal with fraud when you already have work experience and relate it to the workload given but must maintain a skeptical attitude towards an examination.
Copyright (c) 2025 Nicholla Anggelita Adinda Elta, Margareta Yosefa Meilani (Author) https://creativecommons.org/licenses/by-sa/4.0
Overview Of Fraudulent Behaviour At PT. Advantage SCM
Abstract Purpose – Aims to obtain evidence regarding the effect of the whistleblowing system and financial pressure on fraud with good corporate governance as a moderating variable.Design/methodology/approach – This research uses a quantitative type, this research was conducted using a questionnaire distributed to employees of PT Advantage SCM, namely 250 questionnaires distributed via social media. Each questionnaire contains 49 questions for respondents to answer. From the distribution of respondents, 190 respondents answered. To get the results of this study, researchers used SmartPLS version 3.0. Findings – The results of this study found that the whistleblowing system has a negative effect on fraud and is not significant, financial pressure has a positive and insignificant effect on fraud, good corporate governance strengthens the whistleblowing system against fraud and good corporate governance strengthens financial pressure against fraud. Research limitations/implications – The limitation in this study is the response of the respondents, some employees who have been contacted are difficult to take the time to fill out the questionnaire within the specified time period.
Copyright (c) 2025 Aisyah Wulandari Marbun, Jordi Satria Fernando (Author) https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Organizational Commitment, Professional Ethics On Auditor Performance With Professionalism As A Moderating Variable
Purpose – This study aims to analyze the influence of Organizational, Professional Ethics on Auditor Performance with Professionalism as a moderating variable. Design/methodology/approach – The study uses primary data with a sample of 35 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on Auditor Performance. Findings – The results showed that Organizational Commitment has a significant positive effect on Auditor Performance. Professional Ethics has a positive but insignificant effect on Auditor Performance. Professionalism does not strengthen the relationship between Organizational Commitment to Auditor Performance. Professionalism does not strengthen the relationship between Professional Ethics on Auditor Performance. Research limitations/implications – The study is limited by its relatively small sample size of 35 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting Auditor Performance in various contexts.
Copyright (c) 2025 Muhammad Yudhistira, Mustain Mustain (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of a Auditor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable
Purpose - This study aims to obtain empirical evidence about the effect of Auitor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable. Design/methodology/approach - The esearch uses a type of quantitative research. This research was conducted using a questionnaire that sent an email to a public accounting firm to be filled in by auditors who work in public accounting firms registered with the Ministry of Finance, namely 448 Public Accounting Firms (KAP). From the distribution of these questionnaires, 119 Public Accounting Firms (KAP) located on the island of Java were willing to provide answers. Of the 50 Public Accounting Firms, 30 auditors filled out the questionnaire with the provisions of 1 questionnaire given with 30 questions. To get the results of this study, researchers used PLS SEM version 3.0. Findings - The results of this study found that Auditor Competence has a positive and statistically significant effect on audit judgment, and Independence has a positive but statistically insignificant effect on audit judgment, As for other findings, audit fees weaken the relationship between Auditor Competence and audit judgment, and audit fees strengthen the relationship between Independence and audit judgment. Research limitations/implications - This study focuses on the factors that influence audit judgment. This study adds audit fees as a moderating variable and to the best of the author's knowledge, the author believes that this study presents the latest evidence of audit fees as a moderating variable focused on auditors who work in public accounting firms registered with the Ministry of Finance. Keywords : Audit Competence, Independence, Audit Judgment, Audit Fee
Copyright (c) 2025 Novita Wulandari, Radina Amalia (Author) https://creativecommons.org/licenses/by-sa/4.0
The Impact of Task Complexity and Auditor Experience on Audit Judgment Using Auditor Ethics as a Moderating Factor
Purpose - This study aims to determine the influence of auditor experience and task complexity on audit judgment with auditor ethics as a moderation variable. Design/methodology/approach - This study uses quantitative data, this research is conducted using questionnaires that are shared individually with auditors via email and social media. Each questionnaire distributed has 30 statements to be answered by respondents. From the statements that were distributed, there were 30 respondents who gave answers. The analysis technique used to test the hypothesis is using PLS SEM Version 3.0. Findings - The results of this study show that the auditor experience variable has a positive and statistically significant effect on audit judgment, the task complexity variable has a negative and statistically insignificant effect on audit judgment, auditor ethics strengthens the relationship between auditor experience and audit judgement and auditor ethics does not strengthen the relationship between task complexity and audit judgment. Research limitations/implications - This research hopes to provide information regarding audit judgment and can provide benefits in decision making and can be used as reference material for further research.
Copyright (c) 2025 Nabila Fary Adiyana, Barokah Dina Juniarti (Author) https://creativecommons.org/licenses/by-sa/4.0
Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors
Purpose – The study exploress the influence of religiosity and competence on accounting fraud, with pressure as a moderating variable within the government sectors. This research emphasizes religiosity and competence in preventing accounting fraud Design/methodology/approach – The research employs a quantitative methods with a correlational approach. This study utilized questionnaires distributed to 53 employees Communication and Information and the Department of Education, the study employs SmartPLS and Moderated Regression Analysis Findings – Unexpectedly The results of this study reveal that religiosity has a positively and significanty influence on accounting fraud, while competence shows a negative but insignificant effect. Pressure does not significantly moderate these relationships. These results suggest a need to reevaluate how religiosity is internalized and practiced in workplace ethics Research limitations/implications – This research has several limitations. All variables used, namely religiosity and competence as independent variables, accounting fraud as the dependent variable, and pressure as a moderating variable are based on measurements via questionnaires. Thus, the data obtained only reflects the respondents' perceptions. it is recommended that they conduct further studies, considering the limitations that exist in this research. Moderating variables should be considered as independent variables, so that researchers can make more meaningful contributions to academic literature and base the development of more ethical business practices. Apart from that, the selection of different and more specific research objects, along with the involvement of a more diverse range of respondents, is also highly recommended.
Copyright (c) 2025 Siti Nur Aisyah, Khairina Elfhana (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable
Purpose – This study aims to obtain empirical evidence about the effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable. Design/Methodology/Approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to both internal and external auditors who work at the Public Accounting Firm (KAP) and regional companies on the island of Java. A total of 30 questionnaires were distributed via e-mail and whatsapp, each questionnaire distributed contained 30 statements to be answered by respondents. From the distribution of questionnaires conducted, 30 respondents were obtained who had provided answers. To get the results of this study, researchers used PLS SEM version 3.0. Findings – The results of this study found that Obedience Pressure has a positive and statistically insignificant effect on Audit Judgment and Auditor Competence has a positive and statistically significant effect on Audit Judgment. The other findings are that Task Complexity does not strengthen the relationship between Obedience Pressure on Audit Judgment and Task Complexity does not strengthen the relationship between Auditor Competence on Audit Judgment. Research Limitations/Implications – This study focuses on Audit Judgment and the factors that influence it. This study adds Task Complexity as a moderating variable. Where the authors believe this research is a study that presents the latest evidence of Task Complexity as a moderating variable that focuses on internal and external auditors who work at Public Accounting Firms (KAP) and companies located in the Java island area. Researchers add the task complexity variable as a moderating variable because, they want to know whether the complexity of this task can strengthen the relationship between compliance pressure and auditor competence on audit judgment or even not affect the relationship between the two variables.
Copyright (c) 2025 Pebriyanti Palentina Sitorus, Bartolomeus Millenius Pele Lumban Batu (Author) https://creativecommons.org/licenses/by-sa/4.0
The Influence Of The Dimensions Of Justice, And The Level Of Awareness Of Taxpayer Compliance With Religiosity As Moderation
Purpose - This study aims to obtain empirical evidance about the effect of the Justice Dimension, and Level of Tax Awarennes on Taxpayer Compliance with Religiosity as a moderating variable . Design/methodology/approach - The research uses quantitative research. This research was conducted using a questionnaire distrubuted to people who are employees, people who have worked, and people who have income, namely 150 questionanaires distributed via social media. Each questionnaire distruted 24 statement to be answered by respondents. From the distribution of questionnaires conducted, 50 respondents were obtained whot gave answer. To get the result of this study, researchers used PLS SEM Version 3.0 Findings - The results of this study found that the Justice Dimension has a positive and insignificant effect on Taxpayer Compliance, the Tax Awarennes Level has a positive and insignificant effect on Taxpayers Compliance, Religiosity cannot strenghther the relationship of the justice Dimension to Taxpayers compliance, and Religiosity strengthens the relationship of Tax Awreness level to Taxpayer Compliance Research limitations/implications - this study conntributes to the literature by focusing on the dimensions of justice, level of Tax awareness, and religiosiy needed for tax compliance to support the tax general directorate in the tax compliance movement.
Copyright (c) 2024 Ros Santri Qur'ani, Aisyah Amalina (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Local Revenue and General Allocation Fund on Capital Expenditure
Purpose – This study aims to determine the effect of local revenue and general allocation funds on capital expenditure in the regencies and cities of Bali Province. Design/methodology/approach – The research employs a quantitative approach, analyzing annual reports from 8 regencies and 1 city in Bali Province from 2015 to 2020. The sample includes government financial data, and the study utilizes multiple regression analysis to test the hypotheses. The analysis is conducted using E-Views 9 software. Findings – The results indicate that local revenue (regional own-source revenue) has a positive and statistically significant effect on capital expenditure, meaning that higher local revenues lead to increased capital expenditure. In contrast, the general allocation fund has a negative but statistically insignificant effect on capital expenditure, suggesting that it does not significantly influence the level of capital spending. Research limitations/implications – The study is limited to a specific region (Bali Province) and time frame (2015-2020), which may affect the generalizability of the results to other regions or periods. Future research could expand the sample to include other provinces or longer periods to provide more comprehensive insights. Additionally, the findings imply that local governments may need to enhance their local revenue-generating capacities to boost capital expenditures.
Copyright (c) 2024 Lupita Putri Yanti (Author); Ramses Pakpahan (Translator) https://creativecommons.org/licenses/by-sa/4.0
Influence Islamic leadership, Commitment Organization, Prevention Fraud Report Finance and Systems Information Accountancy to Quality Report Finance
Purpose – This study aims to analyze the influence of Islamic leadership, organizational commitment, financial fraud prevention, and accounting information systems on the quality of financial reports. Design/methodology/approach – The study uses primary data with a sample of 32 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on financial report quality. Findings – The results indicate that Islamic leadership has a positive and significant effect on the quality of financial reports. Organizational commitment has a positive but not significant effect, financial fraud prevention has a negative and not significant effect, while accounting information systems have a positive and significant effect on the quality of financial reports. Research limitations/implications – The study is limited by its relatively small sample size of 32 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting financial report quality in various contexts.
Copyright (c) 2024 Egi Gumala Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Return On Assets And Inflation On Stock Prices In The Banking Sub-Sector On The Indonesian Stock Exchange In 2017 – 2022
Purpose – This study aims to examine the impact of Return on Asset (ROA) and inflation on stock prices in the banking sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. Design/methodology/approach – The study employs a quantitative research method. A sample of 25 banking companies listed on the Indonesia Stock Exchange was selected. The analysis was conducted using multiple regression techniques, and the data was analyzed using Eviews9 software to test the hypotheses. Findings – The findings reveal that both Return on Asset and inflation variables have a positive, but statistically insignificant, effect on stock prices. Research limitations/implications – This study is limited to banking sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2022 period, which may limit the generalizability of the findings. Future research could expand the sample to other sectors or time periods to gain more comprehensive insights. The results provide useful information for decision-makers and can serve as reference material for future research.
Copyright (c) 2024 Nabilah Fary Adiyana, Egi Gumala Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Islamic Corporate Governance and Maqashid Sharia Index on Islamic Social Reporting
Purpose – This study aims to examine, analyze, and obtain empirical evidence regarding the effect of Islamic Corporate Governance and Maqashid Sharia Index on Islamic Social Reporting of the Largest Islamic Banks in the World. From the results of the study it is known that the Islamic Corporate Governance variable significantly affects Islamic Social Reporting, while the Maqashid Sharia Index variable does not significantly affect Islamic Social Reporting. Design/methodology/approach – This study uses secondary data in the form of annual reports or sustainability reports and other information of Islamic Banks. The samples in this study were the 10 Largest Islamic Banks in the World selected using purposive sampling technique. The research implementation time was for 6 periods from 2017 - 2022. Research using panel data with panel regression models and data processing software using Eviews. Findings – This research is expected to provide information related to Islamic social reporting and provide benefits in making the right decisions and can be used as a reference for further research. Research limitations/implications – This study has several limitations that should be considered when interpreting the results. First, the sample size is limited to the 10 largest Islamic banks in the world, which may not fully represent the diversity of Islamic banks globally. Implications for future research include the need to expand the sample size to include a more diverse range of Islamic banks, both in terms of size and geographic spread, as well as extending the study period to capture more longitudinal data. Researchers could also explore qualitative methods to gain a deeper understanding of the motivations behind Islamic Social Reporting and the role of different governance frameworks in influencing these disclosures. Moreover, the non-significant effect of the Maqashid Sharia Index on ISR suggests a need for further investigation into the relationship between Islamic principles and reporting practices in Islamic financial institutions.
Copyright (c) 2024 Qonitatun Luthfiyah (Author) https://creativecommons.org/licenses/by-sa/4.0