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All Journal JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Rochmawati Daud
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Audit dan Trust Deficit dalam Transparansi Keuangan Partai Politik: Suatu Systematic Literature Review Putri Nadira; Maiza Luth Fiatunnisa; Randini Umi Paizah; Siti Ameliza Azzahra; Rika Henda Safitri; Rochmawati Daud
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.443

Abstract

Penelitian ini bertujuan mensintesis bukti empiris mengenai hubungan antara audit, transparansi keuangan partai politik, dan fenomena trust deficit di Indonesia. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan protocol PRISMA terhadap 16 artikel terpilih yang dipublikasikan pada periode 2018-2026 dari basis data Google Scholar, ScienceDirect, ResearchGate, dan Sinta. Analisis dilakukan melalui content analysis dan thematic analysis kualitatif. Hasil kajian mengidentifikasi lima tema utama, yaitu rendahnya transparansi dan akuntabilitas keuangan partai politik, peran audit dalam mendorong kepatuhan, fenomena kepatuhan formalitas (lip service), lemahnya regulasi dan sanksi, serta fungsi audit sebagai mitigasi trust deficit. Temuan menunjukkan bahwa meskipun kepatuhan administratif partai relatif tinggi, hal tersebut belum mencerminkan transparansi yang substansial, dan audit berbasis kepatuhan semata gagal memulihkan kepercayaan publik. Penelitian ini berimplikasi pada perlunya reformasi sistem audit partai politik yang lebih independen, regulasi dengan sanksi tegas, serta pemanfaatan teknologi digital guna mengatasi defisit kepercayaan dan memperkuat integritas demokrasi.
How ESG Disclosure Affects Firm Value: The Mediating Role of Tax Avoidance Rela Sari; Tabah Rizki; Alya Melinda Putri; Nilam Kesuma; Rochmawati Daud; Atiqa Malik
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65358

Abstract

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on firm value with tax avoidance as a mediating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a Random Effect Model (REM) panel data regression method on 84 observations collected during the 2022-2024 period. The results show that ESG disclosure has a significant negative effect on tax avoidance, indicating that increased transparency and sustainability responsibility can reduce corporate tax avoidance practices. Additionally, ESG disclosure has a significant positive effect on firm value, while tax avoidance has a significant negative effect on firm value. Furthermore, tax avoidance was found to partially mediate the relationship between ESG disclosure and firm value, confirming that taxation policy is one of the key mechanisms in the process of creating firm value. These findings confirm that ESG disclosure not only serves as an instrument of legitimacy, but also as an effective corporate strategy in increasing firm value through risk management, transparency enhancement, and strengthening stakeholder trust. Practically, the results of this study have implications for company management to integrate ESG strategies with ethical tax policies, as well as for investors to make the quality of ESG disclosure and the level of tax compliance key indicators in assessing the prospects and sustainability of firm value in the future.
Co-Authors Alya Melinda Putri Atiqa Malik Maiza Luth Fiatunnisa Nilam Kesuma Putri Nadira Randini Umi Paizah Rela Sari Rika Henda Safitri Siti Ameliza Azzahra Tabah Rizki