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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma KEUNIS Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Sebatik Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Riset Akuntansi Aksioma AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Contemporary Accounting Jurnal Ekonomi Manajemen Sistem Informasi Soedirman Economics Education Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Sriwijaya Accounting Community Services JURALINUS Jurnal Ekonomi, Manajemen, Akuntansi Akurasi
Khristina Yunita
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura, Pontianak
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH INOVASI AKUNTANSI DIGITAL, KOMPETENSI TEKNOLOGI DAN KUALITAS INFORMASI AKUNTANSI TERHADAP KEUNGGULAN KOMPETITIF Qomariah, Siti; Yantiana, Nella; Yunita, Khristina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6693

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi akuntansi digital, kompetensi teknologi, dan kualitas informasi akuntansi terhadap keunggulan kompetitif Bank Kalbar. Penelitian ini dilatarbelakangi oleh kebutuhan bank pembangunan daerah untuk beradaptasi dengan percepatan transformasi digital yang menuntut efisiensi, transparansi, serta keandalan informasi keuangan. Pendekatan penelitian menggunakan metode kuantitatif dengan desain explanatory research. Populasi penelitian meliputi karyawan Bank Kalbar yang bekerja pada unit akuntansi, keuangan, audit internal, dan teknologi informasi. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 150 orang. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung antarvariabel. Hasil penelitian menunjukkan bahwa inovasi akuntansi digital, kompetensi teknologi, dan kualitas informasi akuntansi berpengaruh positif dan signifikan terhadap keunggulan kompetitif Bank Kalbar. Di antara ketiga variabel tersebut, kompetensi teknologi memiliki pengaruh paling dominan, menunjukkan bahwa kemampuan sumber daya manusia dalam menguasai teknologi digital merupakan faktor kunci pembentuk keunggulan kompetitif. Nilai R² sebesar 0,616 dan Q² sebesar 0,543 menandakan bahwa model penelitian memiliki daya jelaskan dan relevansi prediktif yang kuat. Temuan ini mendukung teori Resource-Based View (RBV) yang menyatakan bahwa kombinasi sumber daya unik dan kapabilitas organisasi, khususnya kompetensi teknologi, merupakan dasar terbentuknya keunggulan kompetitif yang berkelanjutan di era digital.
The Effect of Financial Performance and Audit Quality on Company Value with Corporate Social Responsibility (CSR) Disclosure as a Moderating Variable Ramadhani, Reni; Muhsin, Muhsin; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2661

Abstract

This study aims to determine the effect of financial performance and audit quality on company value with CSR disclosure as a moderating variable. This study is based on financial performance, with indicators such as Return on Assets (ROA), Audit quality with the indicator being the auditor's opinion, namely an Unqualified Opinion, CSR disclosure with indicators such as the Global Reporting Initiative (GRI) G4, and company value with indicators such as Tobin Q. The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the plantation sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data that provides efficiency in model estimation. In addition, a moderation test was conducted to determine the role of CSR in strengthening or weakening the relationship between financial performance and audit quality on company value. The results of the study indicate that financial performance has a negative and significant effect on company value, but audit quality and CSR disclosure as moderating variables do not have a significant effect on company value. Furthermore, financial performance with CSR disclosure as a moderator has a negative and significant effect on company value, while audit quality with CSR disclosure as a moderator does not have a significant effect on company value.
The Effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable Rejeki, Ires Azri; Fahmi, Muhammad; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2662

Abstract

This study aims to determine the effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable. This study is based on the Sales Growth Ratio, with the indicator being the Net Sales Growth Ratio, Leverage with the indicator being the Debt-to-Equity Ratio (DER), Profitability with the indicator being Return on Equity (ROE), and Tax Avoidance with the indicator being the Effective Tax Rate (ETR). The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the retail sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. The sampling technique used purposive sampling, with a sample size of 15 companies and 60 observations. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data. An intervening test was also conducted to determine the role of tax avoidance in strengthening or weakening the relationship between sales growth, leverage, and profitability on company value. All data processing was performed using EViews software. The results of the study indicate that Sales Growth, leverage, and profitability as independent variables, as well as Tax Avoidance as an intervening variable, do not have a significant effect on company value. Furthermore, Sales Growth, leverage, and profitability with Tax Avoidance as an intervening variable also do not have a significant effect on company value.
The Mediation Effect on the Relationship Between Political Connections and Firm Value: Empirical Evidence from the Financial Industry in Indonesia Yunita, Khristina; Mustaruddin Saleh; Wendy
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.1525320

Abstract

This investigation explores CSR's potential mediating function in the political connection-firm value relationship. The analysis utilizes 437 annual reports from Indonesia Stock Exchange-listed financial sector corporations spanning 2014-2021. Data analysis reveals that CSR successfully mediates the political connection-firm value relationship. Additional findings demonstrate that political connections exert positive and significant effects on firm value, while CSR spending patterns differ significantly between politically connected and non-connected organizations. Robustness testing employing identical variables with alternative indicators maintains result consistency.
Pengaruh Profitabilitas, Inventory Intensity, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021–2024 Lestari, Indah Sukma; Maulidia, Rahma; Yunita, Khristina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8528

Abstract

Taxes are the main sources of state revenue that plays an important role in national development. However, tax avoidance practices are still a challenge, especially in the energi sector which vulnerable due the complexity of corporate structure and cross-border transactions. Factors such as profitability, inventory intensity, and capital intensity are thought to affect the company’s tedency to practice tax avoidance. This study aims to examine the effect of profitability, inventory intensity, and capital intensity on tax avoidance. The population in this study includes energy sector companies listed on Indonesian Stock Exchange (IDX) during the 2021-2024 period. This study uses a quantitative approach with secondary data obtained from the company’s financial statements. The sample selection was carried out using the purposive sampling, so that 27 companies were sampled, with a total of 108 observations Data analysis was performed using panel data regression with the support of Eviews 12 software. The analysis results indicate that profitability has a positive effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, while capital intensity has no effect on tax avoidance.
Co-Authors ., Rusliyawati Afifah, Siti Agus Wijayanto, Agus Angga P. Karpriana Anggita Dwi Pratiwi Anisah, Nur Wafa Apriyana Nurhikma Fadila Arafah, Arfina Ardimansyah Ardimansyah Aswat, Ibnu Auriel Ladisma Ragasiwi Ayu Puspita Sari Ayu Puspitasari Cindy, Liliana Damayanti, Fera David Crystopher Deo Valeryan Desyana, Gita Djunita Permata Indah Dosinta, Nina F Eirene Maharani Putri Purba Elok Heniwati Elvariany, Karina Fariza, Ade Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gita Desyana Hamzani, Umiaty Handi Brata Hanida, Ines Haryono Haryono Hesti Hesti Hijriah, Amanah Ikhsan, Syarbini Inge, Ihgnasia Ira Grania Mustika Jaya, Antholyn Thian Juanda Astarani Juniarti, Dhea Stevani Karlina Feby Anastasia Astuti Karpriana, Angga P. Karpriana, Angga Permadi Kenny, Cristian Kharisma, Nuri Ayu Lang, Teressa Lestaluhu, Muthi'ah Faradiba Lestari, Indah Sukma Maryati Maryati Maryono, Petra Ananda Maulidia, Rahma Maulidianti, Ade Miranda, Nabilla MUHAMMAD FAHMI Muhammad Rayhan, Ade Muhammad Yusup Habibi Muhsin Muhsin Muhsin Muhsin Muhsin Mulyani Mulyani Musfikianty, Rindy Mustaruddin Saleh Nina Febriana Dosinta Novita Novita Novita Novita Nurbiati, Ikke Nurfauziah, Tiy Patamuan, Evodius Pratama, Muhammad Rahmadi Puput Artha Ramadini Putri, Della Arnita Rafles Ginting Rahadatul Aishy Rahmawati Rahmawati Ramadhani, Reni Ramani Nabilah, Rina Rejeki, Ires Azri Riki Angkawijaya Risdiandini Rachmadiyanti Rusliyawati, Rusliyawati Sara Sara Sara, Sara Sari Rusmita Siti Qomariah, Siti Sya'bania, Indah Tabsyir, Muhamad Teressa Lang Titik Susanti Tiya Nurfauziah Tomy Susanto Uhun, Markus Vionika, Margareth wahyuni wahyuni Wan Roky Anugrah Wendy Widianti, Widianti Wulandari, Hesty Safitri Yantiana, Nella Yulianto, Yocelyn