Work

Accounting Behavior in Panic Buying After the Aceh Flood: Perceived Justice as a Mediator of Social and Risk Factors

Year: 2026

Type: article

Abstract: This study examines the role of accounting factors, particularly accountability and transparency, in explaining panic buying behavior after the Aceh flood, while investigating the mediating role of perceived justice and the influence of social and risk factors. The study contributes by integrating an accounting perspective with post-disaster consumer behavior to understand how institutional trust and social conditions shape purchasing responses in disaster-affected communities. Using a quantitative approach, data were collected via a Likert-scale questionnaire from 205 respondents in East Aceh, Langsa City, and Aceh Tamiang, and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) in SmartPLS. The findings indicate that social influence is the strongest predictor of panic buying, followed by perceived risk, while accountability does not significantly affect perceived justice or panic buying. Transparency positively influences perceived justice, and perceived justice negatively affects panic buying, indicating that perceived justice mediates the effect of transparency on panic buying. These findings highlight the importance of transparent communication, perceived fairness, and social risk management by governments and business actors to reduce uncertainty and maintain market stability after disasters.

Source: Ilomata International Journal of Tax and Accounting

DOI: 10.61194/ijtc.v7i4.2480

Authors: Zefri Maulana, Isra Maulina, Abrar Amri, Tajul 'Ula

Institutions: Institut Agama Islam Negeri Langsa, Universitas Teuku Umar

Language: English

Topic: Disaster Management and Resilience

Subfield: Sociology and Political Science

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $22