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All Journal Jurnal Eksplorasi Akuntansi (JEA) Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Indonesian Journal of Taxation and Accounting
Nella Yantiana
Universitas Tanjungpura, Pontianak, Indonesia
Economics, Econometrics & Finance Social Sciences

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Melawan Academic Fraud: Menguak Peran IPK dan Kejujuran Mahasiswa Akuntansi dalam Fraud Pentagon dengan Dark Triad sebagai Moderasi Diah Ajeng Rachmawati; Sari Rusmita; Nella Yantiana
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1682

Abstract

Fraud is a problem that often occurs and is a worrying issue among society, including in the world of education. The GPA is considered very valuable so that most students indicate fraud in the process of achieving a perfect score. This study investigates the influence of fraud pentagon variables on academic dishonesty behavior among undergraduate accounting students at faculty Economics and Businnes, Tanjungpura University, with dark triad factors as a moderating, while also exploring student prespecyives on GPA and the causes of academic dishonesty. This research focuses on understanding the influence of pressure, opportunity, rationalization, competence, and arrogance, which are combined in the fraud pentagon, contributing to academic fraud behavior with the dark triad: Machiavellianism, narcissism, and psychopathy used as moderation. This research uses quantitative methods with data collected throught survey with the help of Google forms. The data population from the research is undergraduate students in Accounting. Faculty of Economics and Business, Tanjungpura University. This research involved 100 students as respondents and data was processed using SPSS version 26 software. The research result showed that rationalization, competence, and arrogance had a positive effect in influencing academic fraud behaviour, while pressure and opportunity as moderation had a negative effect. The dark triad as moderation is unable to strengthen the variables of opportunity, competence, rationalization and arrogance towards academic fraud behavior.
Does Environmental, Social, and Governance (ESG) Disclosure Affect Stock Returns? Fathiyah Hasna; Syarif M. Helmi; Nella Yantiana
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3679

Abstract

This study aims to examines how environmental, social, and governance (ESG) disclosures affect stock returns in energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2025, using capital intensity as a control variable. The quantitative methods employed in this study include panel data regression. A total of 74 observations were collected using purposive sampling. Data analysis was conducted using EViews 13 with the Common Effect Model (CEM) as the appropriate model. The results demonstrate that environmental, social, and governance disclosures have no effect on stock returns. Meanwhile, capital intensity positively and significantly influences stock returns. The findings suggest that investors in energy companies have not sufficiently considered ESG disclosures when making investment decisions.
Budget Efficiency, Financial Resilience, and Performance Accountability under Fiscal Compression Rio Susandi; Nella Yantiana
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1335

Abstract

Purpose – This study examines how formal accountability continuity was maintained in a public sector education unit under severe fiscal compression and how accounting information, management control practices, and financial resilience capacities supported adaptation following Presidential Instruction No. 1 of 2025. Methods – A qualitative embedded single-case study was conducted at the West Kalimantan Provincial Center for Teachers and Education Personnel (BGTK) using nine identified planning and performance documents, 11 semistructured written responses from internal informants, and four 2025 Public Satisfaction Survey reports comprising 538 completed questionnaires. The analysis combined chronological reconstruction, thematic coding, pattern matching, triangulation, negative case analysis, and data lineage checks. Findings – Refocusing and blocking reduced the effective 2025 budget ceiling to 44.23% of the initial budget allocation. The 2025 budget execution rate is reported as 99.01% in one organizational summary and 99.10% in detailed reporting and recalculation; neither is treated as definitive because the discrepancy cannot be reconciled. The official 2025 service indicator formula is A = (B/C) × 100%, but numeric C is unavailable; thus, 1.69%, 1,075 people, and 109% are treated as formally reported rather than independently verified. Formal commitments continued through reprioritization, hybrid delivery, local facilitation, collaboration, and coordinated use of existing controls, while evidence of substantive service resilience remains incomplete. Research Implication – Efficiency assessment should integrate budget execution rates, formal performance achievement, service continuity, substantive outcomes, data lineage, and transferred burdens. Originality – Adaptive compliance is proposed as a provisional, case-grounded analytical lens that separates formal accountability continuity from substantive service resilience.  
Effective Tax Rate Dynamics: Evidence from Sales Growth, Profitability, Firm Size, Leverage and Capital Intensity Indah Wulandari; Nella Yantiana; Gita Desyana
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3877

Abstract

The gap between statutory tax rates and the actual effective tax burden paid by companies has become a central issue in taxation literature, particularly in the Basic Materials sector which shows significant ETR fluctuations. The purpose is to investigate, from an agency theory perspective, how sales growth, profitability (ROA), firm size, leverage (DER), capital intensity affect the Effective Tax Rate (ETR). Utilizing secondary data from the financial statements of 26 Basic Materials sector firms registered on the IDX for the years 2022–2025, takes a quantitative approach, yielding 104 observations. Panel data regression with the Random Effect Model (REM) utilising EViews 12 software was used for analysis. The findings indicate that whereas sales growth, firm size, leverage, capital intensity do not significantly impact ETR, only profitability (ROA) does. All independent variables have a considerable affect on ETR at the same time.
Earnings, Book Value and Share Prices: Does Firm Size Condition Value Relevance? Evidence from Indonesia's Basic and Chemical Industry Annisa Octaviandini; Nella Yantiana; Muhammad Fahmi; Sari Rusmita
JURNAL ECONOMINA Vol. 5 No. 10 (2026): JURNAL ECONOMINA, Oktober 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i10.4708

Abstract

This study examines whether earnings per share (EPS) and book value per share (BVPS) explain share prices of Indonesian basic and chemical firms, and whether firm size strengthens the value relevance of earnings. Drawing on the Ohlson valuation model and signalling theory, it analyses a balanced panel of 30 firms listed on the Indonesia Stock Exchange over 2021-2024 (120 firm-years). Chow, Hausman and Lagrange Multiplier tests select the fixed-effects model, which is estimated with firm-clustered standard errors and checked with a wild cluster bootstrap and four robustness tests. EPS is positively and robustly associated with share prices (β = 6.09, p = .003) and remains significant in log and scale-deflated models. BVPS is not positively related to prices within firms. Firm size appears to strengthen the price-earnings relation in the levels model (β = 2.08, p = .006), but the effect does not survive the wild bootstrap (p = .206), reverses in the log-price model and disappears after correcting for scale. Investors in this industry price earnings rather than book value, and apparent size moderation in price-level regressions largely reflects scale.
Co-Authors Annisa Octaviandini Diah Ajeng Rachmawati Fathiyah Hasna Gita Desyana Indah Wulandari Muhammad Fahmi Rio Susandi Sari Rusmita Syarif M. Helmi