BAJ: Behavioral Accounting Journal

Evolusi Penelitian Accounting Fraud

2024-12-27T05:41:14+00:00

Accounting fraud poses a significant threat to financial integrity and organizational governance. Despite the rapid growth of research on accounting fraud since 2000, gaps remain in understanding this phenomenon, particularly in specific sectors and through multidisciplinary approaches. This study focuses on uncovering key trends in publications related to accounting fraud, utilizing a mapping approach that includes journal sources, institutional affiliations, countries of origin, and relevant fields of study. This research employs bibliometric analysis by evaluating keyword usage patterns through co-occurrence analysis. The analyzed data is sourced from the Scopus database, having undergone a series of selection processes, comprising a total of 1,331 documents published between 2000 and 2024. Research on accounting fraud from 2000 to 2024 highlights the importance of forensic accounting, auditing, and advanced regulations in detecting and preventing financial manipulation, with a focus on the healthcare, insurance, and commercial sectors to ensure transparency, accountability, and financial reporting integrity. However, research on accounting fraud during this period remains limited to traditional approaches and certain fields, with minimal utilization of advanced technologies and multidisciplinary approaches to understand the complexity of this phenomenon across various sectors.

Asset Growth and Firm Performance: The Moderating Role of Asset Utilization

2025-01-17T07:10:45+00:00

The issue of how asset growth influences firm performance remains a critical topic in corporate finance, particularly concerning the role of asset utilization in maximizing the impact of asset investments. This study aims to examine the direct effect of asset growth on firm performance and assess the moderating role of asset utilization in this relationship. Employing a Moderated Regression Analysis (MRA) on empirical data, the study reveals that asset growth positively and significantly affects firm performance, indicating that increased investment in assets enhances operational efficiency and financial outcomes. Moreover, asset utilization is found to significantly moderate this relationship, suggesting that firms with higher efficiency in utilizing their assets can further amplify the positive effects of asset growth on performance. These findings provide both theoretical and practical contributions. Theoretically, the study emphasizes the importance of asset utilization as a critical factor that strengthens the asset growth–performance linkage, addressing a gap in the existing literature. Practically, the results highlight the need for managers to not only pursue asset growth but also optimize asset utilization to achieve better financial outcomes. Policymakers can use these insights to design regulations that incentivize efficient asset management practices, contributing to sustainable corporate economic growth.

PERAN PENGGUNAAN FINANCIAL TECHNOLOGY, LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP TINGKAT ANAK PUTUS SEKOLAH

2025-01-20T07:43:25+00:00

Penelitian ini bertujuan untuk menganalisis peran Financial Technology (FinTech), literasi keuangan digital, dan inklusi keuangan dalam mengurangi tingkat anak putus sekolah di Indonesia. FinTech memberikan solusi keuangan inovatif seperti pinjaman mikro dan pembayaran digital yang dapat meningkatkan akses pendidikan bagi keluarga kurang mampu. Namun, rendahnya literasi keuangan digital di masyarakat, terutama di wilayah pedesaan, menjadi tantangan dalam memanfaatkan potensi FinTech secara optimal. Selain itu, inklusi keuangan seperti akses ke tabungan dan pinjaman pendidikan memainkan peran penting dalam mendukung keberlanjutan pendidikan anak. Penelitian ini menggunakan metode kuantitatif dengan desain korelasional, memanfaatkan data dari BPS, Kemendikbudristek, AFTECH, dan OJK. Hasilnya menunjukkan bahwa FinTech, jika didukung dengan literasi keuangan yang memadai dan inklusi keuangan yang lebih luas, memiliki dampak signifikan dalam mengurangi angka putus sekolah. Temuan ini memberikan implikasi strategis untuk kebijakan publik dalam mendorong literasi keuangan digital dan memperluas akses layanan keuangan formal sebagai upaya mendukung pendidikan yang inklusif..