Journal of Contemporary Accounting

The effect of transfer pricing, earnings management, and company size on tax avoidance: Managerial ownership analysis

Hendro Paulus, Deden Tarmidi, Apollo Daito — Thu, 25 Sep 2025 00:00:00 +0000

This study investigates the effect of transfer pricing, earnings management, and firm size on tax avoidance, with managerial ownership as a distinguishing factor. Using a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, the study employs panel data regression with the Common Effect Model. The results show a significant negative effect of transfer pricing on tax avoidance in companies without managerial ownership, indicating its use as an active tax avoidance strategy. Conversely, this effect is insignificant in firms with managerial ownership, suggesting greater caution due to reputational risks. Earnings management significantly affects tax avoidance in firms with managerial ownership, highlighting the dual role of managers as decision-makers and shareholders. Firm size, however, does not significantly influence tax avoidance across both types of ownership. These findings emphasize the moderating role of managerial ownership and support agency theory by illustrating how ownership structure shapes strategic financial behavior. This study contributes to the literature by offering a more nuanced understanding of tax avoidance practices in Indonesia’s manufacturing sector.

Evaluation of the substance of consumptive murabahah: Maqāṣid perspectives, regulation, and sharia accounting

Siti Umi Nurbaidah, Nur Hidayah, Muhajirin Muhajirin — Sat, 27 Sep 2025 00:00:00 +0000

This paper aims to evaluate the application of the Murabaha contract in consumer financing within Indonesian Islamic banks based on the substantive principles of sharia and the maqāṣid framework of Ibn ‘Āshūr. The study adopts a normative-qualitative and descriptive-comparative method analyzing PSAK 102/402, DSN-MUI fatwas, and real practices in Bank Syariah Indonesia (BSI). Data were collected through document review and interviews with practitioners. The findings reveal that current Murabaha practices emphasize administrative compliance over the substantive nature of sale transactions, with fixed margins often benchmarked to interest rates. This raises the potential for hidden riba and contradicts maqāṣid values such as ḥifẓ al-māl (wealth protection), al-‘adl (justice), and al-ṣidq (truthfulness). The paper proposes a margin determination model based on 'iwāḍ (legitimate compensation for risk and effort) and recommends reformulating financial reports aligned with maqāṣid principles. This study contributes to both conceptual and technical reform in Islamic finance, with significant implications for regulation and Islamic accounting education

Determinants of accounting information system adoption by Small and Medium Enterprises (SMEs) in Kano Metropolis

Naja’atu Bala Rabiu, Maimuna Salihu, Zaharaddeen Maigoshi , Kabir Ibrahim — Tue, 30 Sep 2025 00:00:00 +0000

This study examined the determinants of Accounting Information System (AIS) adoption by Small and Medium Enterprises (SMEs) in Kano Metropolis, Nigeria. The adoption of AIS is increasingly viewed as a strategic imperative, particularly in light of the goals outlined in the Nigeria Vision 2030 agenda, as SMEs form the backbone of the Nigerian economy. The study was conducted in Kano Metropolis, with data collected from 297 responses and analyzed using Smart PLS 4.0. The results showed that hypothesis one was supported, while hypotheses two, three, and four were rejected. The findings indicate that facilitating conditions, performance expectancy, and social influence are significant determinants of AIS adoption among SMEs in Kano Metropolis. This suggests that SMEs are more likely to adopt AIS when they perceive the system as beneficial to business performance, have the necessary resources and support, and receive encouragement from influential individuals or groups within their networks. Beyond these results, the originality of this study lies in its application of the full UTAUT framework with PLS-SEM in the Nigerian SME context—a methodological approach not commonly employed in earlier Nigerian studies. Based on these findings, the study recommends that SME owners and managers in Kano Metropolis invest in staff training and digital literacy programs to strengthen their capacity to effectively utilize AIS tools. By fostering a culture of innovation and technological openness, SMEs in Kano can improve financial accuracy, enhance decision-making, and align their operations with Nigeria’s broader digital economy goals under Vision 2030.

Women representation and financial performance: Empirical analysis of healthcare sector in Indonesia

Avininda Dewi Nindiasari, Hendrato Setiabudi Nugroho — Tue, 30 Sep 2025 00:00:00 +0000

This study aims to analyze the influence of women's representation on the board of directors on the financial performance of companies in the Indonesian health sector. Based on agency theory and previous literature, this study focuses on companies listed on the Indonesia Stock Exchange in the healthcare supplies & distributions, healthcare providers, and pharmaceuticals sub-sectors during the 2018-2022 period. Using the multiple linear regression method using EViews 13, the research results show that the proportion of women on the board of directors and female president directors do not have a significant influence on the company's financial performance, as measured through the liquidity index. These findings indicate that although there is an increase in the number of women in leadership positions, their contribution to the financial performance of companies in the health sector is not yet optimal. This supports the results of previous study which shows that the relationship between the presence of women on the board of directors and company performance can vary depending on the regulatory context, economic stability, and organizational culture in developing countries such as Indonesia.

Whistleblowing intention: Gen Z as whistleblower

Anisa Dewi Arismaya — Tue, 30 Sep 2025 00:00:00 +0000

Indonesia is one of the countries with a high rate of fraud, one of which is corruption. Corruption needs to be eradicated because it is detrimental to the state and organizational culture. Efforts to prevent corruption need to be carried out not only from the external organization but also from within the organization because internal parties should know how the organization's condition is running, one of which is through whistleblowing. Whistleblowing is one of the media for disclosing unethical behavior in organizations that can be done by employees, leaders, and the community. The purpose of this study is to find out the factors that affect whistleblowing intentions with quantitative research methods. The sampling technique used was saturated sampling, namely 172 students of the Auditing course of the Faculty of Islamic Economics and Business UIN Salatiga. The data collection method uses a survey technique, namely a questionnaire. The hypothesis of this study is that personal cost has a negative effect on the intention to whistleblow, the level of seriousness of the fraud has a positive effect on the intention to whistleblow, the organization's commitment has a positive effect on the intention to whistleblow, and professionalism has a positive effect on the intention to whistleblow.

Assessing information system performance in government agency from the user's perspective

V. Mardi Widyadomono, Lilis Endang WIjayanti, Kristianto Pw, Rokhmat Rokhmat — Tue, 30 Sep 2025 00:00:00 +0000

This study examines the factors influencing information system performance in government agencies in Sleman Regency, focusing on the user perspective. The user perspective needs to be analyzed, considering that in government organizations, there are sometimes information systems that have the same function but different usage instructions. Some information systems originate from the center and others are created independently by the regions. This causes operators to operate several systems that have almost the same function. The dependent variable is system performance, while the independent variables include personal technical skills, top management support, human resource quality, and education and training. Data were collected using questionnaires distributed to employees directly involved in the implementation and use of the information system. Out of 160 targeted respondents, 158 completed the questionnaire. The data were analyzed using linear regression, and hypotheses were tested with t-tests. The results show that all independent variables significantly affect information system performance, highlighting the importance of both personal and organizational factors in enhancing the effectiveness of information systems within government institutions.