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All Journal Jurnal Manajemen dan Bisnis Indonesia JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Digital Business Management Journal of Economics and Business Letters Telaah Bisnis Jurnal Riset Akuntansi dan Auditing Widyagama National Conference on Economics and Business (WNCEB) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Business and Information System E-Jurnal Akuntansi
Yunus Indra Purnama
Universitas Teknologi Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The determination of audit quality in the property sector Indah Anggraeni, Rahayu; Indra Purnama, Yunus; Junaidi, Junaidi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.325

Abstract

Audit quality remains a persistent concern in Indonesia, particularly due to recurring instances of financial statement manipulation that often go undetected by auditors. These manipulations highlight the urgency of understanding the key determinants influencing audit quality. The COVID-19 pandemic, which began in early 2020, exacerbated these issues, particularly in the property and real estate sectors, which experienced a sharp decline in demand and, in many instances, received going-concern audit opinions. This research examines how variations in CPA firm size, audit fees, firm size, and the length of the auditor engagement influence audit quality. Using a quantitative research approach, data were collected from secondary sources, including audited financial statements, audit reports, and annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A purposive sampling method was used to select 31 firms, yielding 155 firm-year observations. Hypotheses were tested using descriptive statistics and logistic regression. The findings show that larger audit firms are associated with higher audit quality, whereas higher audit fees are associated with lower audit quality. Meanwhile, company size and audit tenure do not have a significant impact on audit quality. The results of this research enrich discussions regarding the factors that shape audit quality in developing economies and provide actionable insights for regulators, audit practitioners, and governance actors to enhance monitoring mechanisms and promote greater transparency
The Effectiveness of Green Marketing in Shaping Sustainable Consumer Behavior: A Critical Narrative Review Yunus Indra Purnama
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.747

Abstract

The growing importance of environmental issues has encouraged firms to adopt green marketing Environmental challenges are becoming more and more important, which has prompted businesses to use green marketing techniques and inspired customers to take more sustainable behaviors. This study uses a critical narrative literature review to investigate how advancements, tactics, and difficulties in green marketing impact sustainable consumer behavior. A systematic search of the major academic databases, such as Scopus, Web of Science, and Google Scholar, encompassing works published from 2010 to 2025, was used to conduct the literature review. Relevance screening was used to choose 78 peer-reviewed journal articles based on their topical alignment, publishing quality, and contribution to the subjects of sustainable consumption and green marketing. The review outlines important tactics for eco-labeling, sustainable product creation, green branding, and digital communication based on the chosen body of research. It also looks at sociodemographic, cultural, and psychological aspects that influence the success or failure of sustainable consumption. This article also addresses frequent issues, such as consumer mistrust, greenwashing tactics, legal restrictions, and the discrepancy between consumer intentions and actual behavior. Emerging themes are also emphasized as viable avenues for the future, including circular economy projects, green digital nudging, and the use of technology to increase transparency. According to the review, long-term behavioral research, interdisciplinary techniques, and cross-cultural studies should be prioritized in future studies. For marketers, legislators, and academics looking to more successfully apply green marketing techniques and promote truly sustainable consumer behavior, these findings offer insightful information.
Environmental Ethics in the Digital Economy: A Narrative Review of Corporate Responsibility and Sustainable Innovation Yunus Indra Purnama; Junaidi Junaidi; Suparmono Suparmono
Telaah Bisnis Vol. 27 No. 1 (2026): July 2026
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v27i1.686

Abstract

The rapid growth of the digital economy has reshaped business models, production systems, and consumption patterns globally. Although digital technologies enhance efficiency and innovation, they also generate environmental challenges such as rising energy consumption, electronic waste, and the ecological impact of digital infrastructure. These issues have increased academic and policy focus on environmental ethics in contemporary business practices. This study aims to review and synthesize the literature on environmental ethics in the digital economy, with a focus on corporate responsibility and sustainable innovation. A narrative literature review method is applied, in which relevant peer-reviewed articles published between 2010 and 2024 were retrieved from Scopus using targeted keyword combinations, screened for relevance through title, abstract, and full-text review, and thematically synthesized to identify recurring conceptual patterns. The findings reveal four interrelated themes, synthesized in a thematic matrix. First, environmental ethics in business supplies the normative foundation for corporate environmental decision-making. Second, corporate environmental responsibility has become a key element of ethical governance in digital business contexts. Third, sustainable innovation and green technologies play a significant role in mitigating environmental impacts of digital transformation. Fourth, the integration of digital transformation and environmental sustainability shows that digital infrastructure itself generates environmental costs, such as rising energy consumption and e-waste, that require deliberate governance. Across these four themes, environmental ethics is increasingly embedded in corporate strategies, governance frameworks, and sustainability-driven business models, and an emerging fifth cluster on digital and artificial-intelligence ethics in ESG governance is identified as a direction for future research. This review strengthens the conceptual understanding of the relationship between environmental ethics, digital transformation, and sustainable innovation. The results underline the importance of aligning technological advancement with environmental responsibility. The study also provides implications for business leaders, policymakers, and researchers in promoting ethical and sustainable practices within the evolving digital economy.
Risk Mitigation in Village Financial and Asset Management: Evidence from Boyolali Regency Yunus Indra Purnama; Junaidi; Mohamad Mahsun
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4029

Abstract

The increasing allocation of village funds in Indonesia has raised concerns about the integrity and accountability of financial reporting at the village level. This study analyzed potential fraud risks in village financial reporting in Boyolali Regency using the fraud diamond framework, which includes pressure, opportunity, rationalization, and capability. A descriptive qualitative method was employed through content analysis of 115 villages in 10 districts based on document reviews, structured interviews, and expert evaluations. The study develops a semi-quantitative risk matrix to classify and map risks according to the frequency and impact of internal control weaknesses. The findings reveal systemic vulnerabilities throughout all stages of village financial management, from planning and implementation to reporting and asset accountability. Opportunity-related factors, such as lack of document verification, low transparency, and weak internal controls, are the main drivers of fraud risk. The dominance of village heads in decision-making and the limited technical capacity of village officials further increase fraud potential. This study proposes a comprehensive risk mapping model and practical recommendations, including strengthened verification mechanisms, enhanced human resource capacity, risk-based internal controls, digitalized reporting systems, and community oversight to promote preventive and accountable public financial governance at the village level.
Tax Avoidance Behavior in Manufacturing Firms Sophia Puspita Ningrum; Junaidi; Yunus Indra Purnama; Fran Sayekti
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p13

Abstract

Tax avoidance is a legal strategy used by companies to minimize tax burdens by taking advantage of gaps within tax regulations. This phenomenon has attracted increasing attention because it may reduce government tax revenue, particularly in manufacturing firms that often have broader opportunities for tax efficiency. This study empirically examines the effects of transfer pricing, capital intensity, and inventory intensity on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Transfer pricing refers to pricing decisions in transactions between related parties, capital intensity reflects the proportion of fixed assets to total assets, and inventory intensity measures the proportion of inventories to total assets. The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements and annual reports. Samples were selected using purposive sampling based on predetermined criteria, resulting in 37 firms and a final dataset of 185 firm-year observations. Data was analyzed using multiple linear regression with SPSS version 25. The results indicate that capital intensity has a statistically significant effect on tax avoidance, whereas transfer pricing and inventory intensity are not statistically significant determinants of tax avoidance.
Menilai Kualitas Audit: Pengaruh Reputasi Kantor Akuntan Publik dan Ukuran Perusahaan dengan Masa Tugas Audit sebagai Variabel Moderasi Dewi Sukmawati; Junaidi Junaidi; Yunus Indra Purnama; Yuni Putri Yustisi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3634

Abstract

Purpose: This study analyzed the influence of Public Accounting Firm (PAF) reputation and company size on the quality of audits, with audit tenure functioning as a moderating variable in the relationship. Methodology: This research utilizes secondary data derived from the annual reports of LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022. Employing a purposive sampling method, the study generated a sample consisting of 31 companies over an eight-year period. The study employs quantitative methods and moderated regression analysis using the SPSS to test the formulated hypotheses. Results: The findings reveal that PAF reputation has a significant positive effect on audit quality, whereas company size does not demonstrate a notable influence. Additionally, audit tenure weakens the positive relationship between PAF reputation and audit quality, suggesting that extended audit engagements may erode auditor independence and professionalism due to the development of close relationships between auditors and clients. This study emphasizes the intricate dynamics between PAF reputation, company size, and audit tenure in shaping audit quality. The results stress the critical need to uphold auditor independence, particularly in long-term engagements, to ensure robust audit quality. Limitations: This research has limitations concerning the sample, data, and other variables not included in the model. The sample for this study comprises LQ45 entities listed on the Indonesia Stock Exchange (IDX), which may limit the generalizability of the findings to all entities in Indonesia. The secondary data is derived from the publicly available financial statements of these entities, which may pose constraints on the accuracy or completeness of the available data. Contribution: This research provides a theoretical contribution to understanding the complex relationship between the reputation of public accounting firms, entity size, and audit quality, with audit tenure serving as a moderating variable.
Co-Authors Dewi Sukmawati Dewi Sukmawati Fran Sayekti Fran Sayekti Indah Anggraeni, Rahayu Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Lilis Endang Wijayanti, Lilis Endang Mahsun, Mohamad Mohamad Mahsun Nur Wening Pw, Kristianto Ratna Listiana Dewanti Rokhmat Rokhmat Sophia Puspita Ningrum Suparmono Suparmono Suparmono Suparmono Yuni Putri Yustisi Yuni Putri Yustisi