Jurnal Riset Akuntansi Dan Bisnis Airlangga
ISSN / EISSN : 2548-1401 / 2548-4346
Published by: Universitas Airlangga (10.20473)
Total articles ≅ 67
Latest articles in this journal
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 7; https://doi.org/10.20473/jraba.v7i1.36179
Establishing sustainable waste management in healthcare industries is challenging as the social, economy, environmental dimension in the sustainability needs to be complied. However, prior studies have proposed indicators to build the sustainable waste management without addressing a systematic manner leading to bias and considering the environmental dimension to drive stakeholder’s behavior. This study aimed to determine how environmentally friendly behavior affects the sustainable waste management in the healthcare industries. There were 874 articles collected from the databases consisting of PubMed, Sciencedirect, Scopus, SAGE and Ebscohost after removing the duplicates and 8 articles claimed to meet the inclusion criteria. The environmentally friendly behavior is driven by stakeholders’ consciousness towards environmental practices, strong belief, awareness, knowledge and perception. The behavior needs to be reinforced by regulations and institutions and improved by training and education in order to develop the sustainable waste management. Theoretically, this study contributes to sustainable waste management by addressing more on environmentally friendly behaviors of all actors. In managerial implication, this study also offers considerations for firms on the areas which need to be improved to gain sustainable practices
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 7; https://doi.org/10.20473/jraba.v7i1.36182
This study aims to review the effect of discount framing, brand reputation, purchase intention, and actual behavior based on online food delivery applications during the COVID-19 pandemic. The population, in this study are users of online food delivery applications throughout Indonesia, with the unit of analysis being the individual. Sampling in this study used the purposive method, namely respondents who filled out online questionnaires with total of 119. The data analysis technique in this study used SEM-AMOS version 23. The results showed that discount framing had a positive effect on brand reputation and purchase intention, brand reputation has a positive effect on purchase intention, and purchase intention has a positive effect on actual behavior. The implications of the results of this study for application owners are to know the effect of discount framing, brand reputation, and purchase intention so that they can take strategies and policies related to these matters. For application, users are to be able to use applications that provide discount framing according to their needs.
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 7; https://doi.org/10.20473/jraba.v7i1.36100
This study analyzes the Indonesia Islamic Bank (BSI) merger's stages, challenges, and strategies. The type of data is quantitative. The research method used is the Literature review method. The data used is secondary data in the form of journal articles used for publication in 2014-2021. The results showed that the stages during the Indonesia Islamic Bank (BSI) merger process started from the approval of the BRIS, BNIS, and BSM Board of Commissioners on the Merger Plan on October 20, 2020, until it officially started operating on February 1, 2021. In addition, the challenge for the Indonesia Islamic Bank (BSI) merger is the market share of the Islamic finance industry, which is still small or lagging compared to conventional banks. Thus, several strategies can be carried out by Indonesia Islamic Bank (BSI), starting from improving business processes, strengthening risk management, strengthening human resources (HR), in enhancing digital technology. The results of this study are expected to be input for Indonesian Islamic banks in particular to be able to determine the right strategy in dealing with mergers so that they can be a solution to the challenges that will be faced by Indonesian Islamic banks. In addition, the government, namely the Financial Services Authority (OJK) can coordinate with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to supervise and assist in accelerating the development of Islamic banking.
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 7; https://doi.org/10.20473/jraba.v7i1.36184
This study aims to determine the intrinsic value of PT Indofood CBP Sukses Makmur, Tbk equity during the Covid-19 pandemic. The research employed the qualitative approach utilizing the explanatory case study framework to achieve the research objective. The purposive sampling method was used to determine a single sample public firm as the study object which was chosen from the population of 677 public firms listed in Indonesia Capital Market per beginning 2020. The data collection was focused on gathering financial data related to the firm’s business activities. The data gathered was examined using the fundamental analysis framework which includes seven analyses on the business environment and the competition in the food-beverage industry in Indonesia; the firm competitive positioning; the company's growth strategy; the environmental, social, and government policy; the risks of the share ownership; the financial ratios; and the appraisal of entity’s intrinsic value. The results of our study indicated that the fair value of ICBP equity during the pandemic was undervalued. This research contributes to supporting the efficient market theory by proving that the firm market price has not reflected all accounting information, meaning that Indonesia's capital market remained in a semi-strong efficient state during the outbreak. The study implies, in a practical manner, that investors may adopt research findings to improve their decision on long-term equity investment in ICBP shares.
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 7; https://doi.org/10.20473/jraba.v7i1.36180
The purpose of this study to gain an in-depth understanding of the role of audit for the welfare of the people. Qualitative tradition becomes a paradigm of study by using literature study as its methodology. The results of the analysis and discussion, the discourse is more strategically valuable if it is implemented in efforts to handle and minimize corruption. The argument that states that as a form of audit expectation gap, people's welfare is difficult to realize when corruption is still a serious problem that has not been resolved. The practical contribution of this research is to offer two strategic steps that BPK can take to reduce the existing expectation gap, firstly by improving the quality of financial audits, and secondly by focusing on performance audits with a higher priority on improving the quality of internal auditors' performance (APIP). In the theoretical realm, it can open up opportunities for the development of the concept of auditing in the public sector, not only serving scientific needs but also responding to public expectations.
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 7; https://doi.org/10.20473/jraba.v7i1.36178
This study aims to determine the Market Reaction in Manufacturing Sector Stocks to the Legalization of the Job Creation Law 2020. The purposive sampling technique was used from all manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period. The event study analysis technique was used in this study with an observation period of approx. 21 trading days (10 days before and 10 days after). The results of statistical tests on abnormal returns show that there is no significant difference in the average abnormal return before and after the event and indicates a semi-strong form of market efficiency. The results of statistical tests on trading volume activity show that there is a significant difference in average trading volume activity before and after the event. This study implies that the ratification of the Job Creation Law has an impact on the investment climate so that when major political events occur, it is hoped that market participants will be more careful in making investment decisions, especially in buying and selling shares.
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i2.130
This study aims to provide empirical evidence regarding the effect of institutional ownership on tax avoidance and differences in tax avoidance in state-owned and private companies. This study uses a quantitative approach with explanatory and comparative methods. The sample of this research is state-owned and private companies listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 60 companies. The sampling technique in this study uses a purposive sampling method. Hypothesis testing in this study uses Multiple Regression Linear Analysis to examine the effect of institutional ownership on tax avoidance and uses the Independent Sample T-Test to examine differences in tax avoidance in BUMN and private. The results of this study indicate that institutional ownership has no effect on the practice of corporate tax avoidance. This study also finds that there is no significant difference in tax avoidance practices in state-owned and private companies. The results of this study are expected to be suggestions for shareholders, especially institutional ownership to improve their monitoring function to the management to minimize tax avoidance. In addition, the government is expected to provide supervision with the same proportions, both to BUMN and private companies.
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i2.208
This research aims to identify and navigate how auditors are able to find solutions to various obstacles that occurred in the audit process during the Covid-19 pandemic. This study uses a qualitative (non-positivistic) approach with this type of research focusing on systematic exploratory research of a pandemic covid-19 phenomenon and using descriptive analysis techniques and anticipatory condensation data from remote and agility audits. The method of data collection is carried out by interviews, observations and documentation with purposive sampling as a method of selecting research sources. Source triangulation and triangulation techniques are selected by researchers to ensure the validity of the data. The research sources are external and internal auditors from KAP leading in Indonesia and are foreign affiliated audit firm and internal auditors from companies that implement internal control of 5 people. The result of this study is that remote audit and agility audit can be used as a solution to navigate problems in carrying out the audit process and business disruption in the time of the covid-19 pandemic crisis. Remote Audit and Agility audit is an alternative way that can be used as a reference in conducting the audit process during the Covid-19 pandemic to still be able to realize Good corporate governance (GCG) and can quickly detect fraud. Real contributions that can be utilized by auditors are helping auditors find solutions in solving problems such as supervision in the form of asset misappropriation cases ranging from cash theft, misappropriation of cash receipts, fraud during disbursement, misuse of company asset inventory. and theoretical contributions to strengthen and enrich fraud pentagon theory, in addition, this research can also formulate a framework to realize Good corporate governance (GCG) and post crisis such as COVID-19.
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i2.177
Sustainability reporting and accounting practices spread by thousands companies attract Muslim researchers’ to affirm the sharia foundation on this issue. The purpose of this study is to straighten the basic objectives of sharia sustainability accounting and reporting. The technique was discourse analysis, by identifying comparisons the thought flows of standart about conventional and sharia sustainability reporting and accounting which were then examined based on the Qur'an. The results showed, the basic objectives of sharia sustainability reporting and accounting are; (1) accountability and (2) introspection. The results of this study have a theoretical contribution to the justification of differences in the meaning of the basic objectives of reporting and conventional and Islamic sustainability accounting. The results of the research can be a motivation for the Financial Services Authority (OJK) together with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to hasten the formulation of sharia sustainability reporting and accounting standards that are suitable with the conditions in Indonesia, making it easier for business people to learn and apply the concept of sharia reporting and accounting for sustainability.
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i2.174
This research aims to examine the related effects of financial literacy and risk attitudes towards investor behavior in the Indonesian capital market with the motive of saving as a mediating variable. This study uses a quantitative approach and partial least squares- structural equation modelling (PLS-SEM) to test hypotheses. The research data was obtained from 110 questionnaires distributed to capital market investors in Indonesia using the purposive sampling method. The results of this study indicate that financial literacy, risk attitude and saving motives have positive and significant effects on investor behavior in the Indonesian capital market. The influence of financial literacy and risk attitude also has a positive and significant effect on saving motives. However, the motive for saving money cannot mediate the effect of financial literacy and risk attitude on investor behavior. Theoretically, the implications of the results of this study are the level of financial literacy, risk attitude, and saving motives can directly influence investor behavior. The higher the financial literacy, the better the attitude in facing investment risk and the greater the motive for saving, the better the investor's behavior in making investment decisions. Whereas in practical terms, this implication is used as input for investors to further increase financial literacy, pay attention to the level of risk of selected investments, and enlarge the motives for saving so that the purpose of investing can be achieved well.