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Sinyal di Balik Angka: Menguak Rahasia Aset Pajak Tangguhan dalam Mendeteksi Praktik Manajemen Laba Rifael Timasa Sinulingga; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Financial statements frequently serve as a strategic "battleground" between the management's interest in satisfying investors through high reported earnings and the necessity of minimizing corporate tax burdens. Amidst these conflicting interests, earnings management practices are often employed by management. This study aims to investigate the role of deferred tax assets (DTA) as a signal or indicator for detecting earnings management practices, particularly within the manufacturing sector. Unlike common discretionary accruals, the deferred tax component is often overlooked by investors and analysts due to the inherent complexity of accounting and tax standards. Utilizing a quantitative approach with Systematic Literature Review (SLR) model, this research expects to demonstrate that unusual fluctuations in deferred tax assets have a significant positive correlation with the probability of earnings manipulation. The findings of this study are projected to provide practical contributions for auditors, tax authorities, and investors in utilizing deferred tax components as an "early warning system" to assess the quality of a company's reported earnings.

Sustainability disclosure pada Perusahaan Industri Minyak dan Gas: Determinan dan Dampaknya terhadap Nilai Perusahaan Muhammad Al Ghazali; Rina Tjandra Kirana DP
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wgkdba43

Penelitian ini bertujuan untuk mengkaji secara sistematis determinan dan dampak sustainability disclosure terhadap nilai perusahaan pada industri minyak dan gas. Industri ini menghadapi tingkat pengawasan ESG yang tinggi akibat dampak lingkungan yang signifikan, tekanan institusional, serta tuntutan para pemangku kepentingan, sehingga praktik sustainability disclosure menjadi aspek strategis dalam pelaporan perusahaan. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mengumpulkan dan menganalisis temuan empiris dari berbagai studi sebelumnya yang membahas sustainability disclosure, pengungkapan ESG, serta aspek pelaporan terkait pada industri minyak dan gas maupun sektor lain yang sensitif terhadap lingkungan, baik pada konteks nasional maupun internasional. Hasil kajian menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, karakteristik tata kelola, tekanan institusional, dan tuntutan pemangku kepentingan merupakan faktor utama yang memengaruhi sustainability disclosure. Meskipun terdapat beberapa hasil penelitian yang bersifat kontradiktif atau bergantung pada konteks tertentu, secara umum sustainability disclosure memiliki hubungan positif dengan nilai perusahaan melalui penurunan asimetri informasi, peningkatan legitimasi, serta peningkatan kepercayaan investor. Penelitian ini memberikan kontribusi berupa pemetaan komprehensif yang dapat menjadi acuan bagi penelitian selanjutnya dalam bidang akuntansi berkelanjutan, khususnya pada industri minyak dan gas.

Opinion Shopping dalam Audit: Tinjauan Sistematis atas Dampaknya terhadap Independensi Auditor dan Praktik Profesional Kiky Anggrita; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the practice of opinion shopping as a threat to auditor independence in issuing going concern audit opinions. This study uses a qualitative approach with a Systematic Literature Review method of 18 empirical articles indexed by Scopus and SINTA in the period 2021–2026. The analysis process was carried out through the identification, selection, and synthesis of literature to map the factors that influence the practice of opinion shopping and its implications for auditors' professional practices. The results show that financial distress is the main determinant that drives companies to engage in opinion shopping to avoid the issuance of going concern opinions. In addition, conflicts of interest between management and owners, as described in Agency Theory, also strengthen management's motivation to change auditors as a strategy to obtain more favorable audit opinions. This study also found that corporate governance mechanisms, particularly the role of the audit committee and the reputation of the Public Accounting Firm, play an important role in maintaining auditor independence from client pressure. These findings confirm that strengthening corporate governance, increasing the professional skepticism of auditors, and stricter regulatory oversight are important factors in maintaining the credibility of audit opinions and the quality of financial reporting.

Transformasi Kualitas Audit Melalui Teknologi Disrupsi: Sintesis Literatur Sistematis atas Peran Kompetensi Auditor dan Blockchain Kiky Anggrita; ⁠Naqiyyah Ghina; Sasha Salsabilah; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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The transformation of audit quality in the era of technological disruption currently centers on the integration of blockchain and the pivotal role of auditor competency as a primary instrument to reduce agency costs. This study aims to map the opportunities, constraints, and strategic research agendas for the future of the auditing profession through a Systematic Literature Review (SLR) of 22 reputable scientific articles published between 2021 and 2026. Utilizing the lens of Agency Theory, the findings reveal a fundamental paradigm shift from conventional sample-based testing toward real-time data population examination. Leveraging blockchain through smart contracts significantly enhances the transparency and integrity of audit evidence, effectively mitigating information asymmetry between managers (agents) and shareholders (principals). However, the success of this monitoring mechanism is highly dependent on the technical capabilities of auditors in navigating big data governance and cybersecurity; inadequate competency may instead widen the gap in oversight failure. A key finding of this study emphasizes that while Artificial Intelligence (AI) improves the efficiency of routine tasks, professional skepticism remains the final safeguard in complex decision-making to protect the interests of capital owners. Practically, this synthesis serves as a strategic reference for regulators and public accounting firms to redesign auditing standards and training curricula to ensure a synergy between digital systems and the auditor's fiduciary responsibilities.

Dari Human-Based Audit Menuju Human-AI Collaboration: Tinjauan Sistematis Atas Dampaknya Terhadap Kualitas dan Independensi Auditor Naqiyyah Ghina; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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The auditing profession is currently undergoing a significant transformation from a fully human-based approach to a human–AI collaborative model. Artificial intelligence (AI) is capable of processing large volumes of data, detecting anomalies, and identifying potential fraud with high speed and consistency, while human auditors continue to play a critical role in professional judgment, skepticism, and ethical decision-making. This systematic literature review examines the impact of this transition on audit quality (accuracy, efficiency, and fraud detection) and auditor independence (objectivity, professional skepticism, and external perception). A synthesis of 12 Scopus-indexed articles published between 2022 and 2025 indicates that human–AI collaboration enhances audit quality through comprehensive data analysis, reduction of manual errors, and more precise risk detection. Auditor independence remains preserved as long as active human oversight is maintained, although risks such as over-reliance on AI and algorithmic bias may arise under weak governance structures. Optimal strategies include continuous auditor training, robust AI governance frameworks, and manual verification procedures for critical outputs. The existing literature is predominantly focused on developed countries, highlighting the need for empirical research in Indonesia to ensure that implementation strategies align with local conditions, including infrastructure readiness and audit regulatory frameworks.

Dekonstruksi Kegagalan Prinsip Value For Money: Analisis Ketimpangan Realisasi Pendapatan Dan Belanja Daerah Aribah Muthi’ Choironi; Putri Rizkiyah; Arya Pamungkas Pitu Alam; Kisma Dian; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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The imbalance between realized regional revenue and expenditure is a key indicator of the failure to implement the Value for Money (VfM) principle in regional financial governance. A systematic literature review (SLR) identified that effective revenue target achievement is often not accompanied by adequate spending efficiency. This phenomenon is caused by three systemic factors: fragmented indicator design that separates effectiveness and efficiency measurements, information asymmetry in agency mechanisms, and the dominance of administrative indicators in the Public Financial Management (PFM) system. This situation creates an "illusion of administrative compliance" where regions appear to perform well in terms of ratios but fail to optimize public value substantively. A transformation of the evaluation paradigm is needed, focusing on consistency across the 3E dimensions (economy, efficiency, and effectiveness) through instruments such as the VfM Consistency Index to ensure the sustainability of public value.

Determinasi Kepatuhan Pajak: Integrasi Faktor Psikologi Sosial, Penegakan Hukum, dan Digitalisasi Adhalia Tryani; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Tax compliance is a multidimensional phenomenon that requires an integrated approach between social psychology, law enforcement, and digital transformation. This systematic literature review (SLR) aims to map the integration of these three pillars by synthesizing findings from 18 selected journals indexed in Scopus and Sinta. Following the PRISMA protocol, the study utilizes the Slippery Slope Framework (SSF) and Theory of Planned Behavior (TPB) to analyze how digitalization acts as a "balancer" that strengthens both the power of authorities and public trust. The results indicate that while social psychological factors like perceived fairness and trust are primary drivers of voluntary compliance, they are significantly moderated by individual traits such as regulatory focus and incidental emotions. Simultaneously, law enforcement through sanctions and audits remains a crucial "safety net" for rational-opportunistic taxpayers, where its effectiveness is now amplified by digital innovations like e-invoicing and e-filing which increase detection probabilities and lower compliance costs. Ultimately, this research concludes that a resilient tax ecosystem depends on the harmonious synergy between human-centric psychological understanding, strict data-driven enforcement, and modern digital infrastructure to achieve sustainable fiscal independence.

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