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AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi." : 7 Documents clear
Time Pressure, Task Complexity, and Dysfunctional Audit Behavior: Role of Audit Fees Muslim, Muslim; Hajering, Hajering; Pelu, Muhammad Faisal AR; Asrani, Firda
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This study aims to analyze the effect of Time Budget Pressure and Task Complexity on Dysfunctional Audit Behavior with Audit Fees as a Moderating Variable at the Makassar City Public Accounting Firm. The focus of this research was 39 respondents. This study's research type is quantitative, using primary data. The data collection technique was carried out using a questionnaire. The population of this study was all auditors registered at KAP Makassar City. This research uses field research methods. This study used a survey method to collect field data by distributing questionnaires to research objects. The statistical method used to test the hypothesis is to use multiple linear regression with the help of Smart PLS 3.0 software. The measurement stage carried out is the outer model and inner model tests. The analysis results show that time budget pressure and task complexity positively and significantly affect dysfunctional audit behavior. Audit fees weaken the impact of time, budget pressure, and task complexity on dysfunctional audit behavior. The implication of this research is to provide input to public accounting firms to evaluate policies that can be carried out to overcome the possibility of dysfunctional behavior.
Green Accounting, Corporate Social Responsibility, Business Strategy, and Firm Value: Evidence from Indonesia Santika, Sisca; Kusno, Hendra Sanjaya; Arazy, Dito Rozaqi; Ismail, Aida Hazlin
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This paper investigates the influence of Green Accounting practices and Corporate Social Responsibility (CSR) disclosures on Firm Value in the Indonesian mining sector, highlighting the critical role of environmental and social responsibilities in corporate valuation. Background Problems: The research question centres on whether Green Accounting and CSR disclosures significantly affect Firm Value. The mining sector, known for its environmental and health risks, must adopt responsible practices to enhance Firm Value. Novelty: This study uniquely incorporates Business Strategy as a moderating variable in examining the relationship between Green Accounting, CSR disclosure, and Firm Value, filling a gap in existing literature on how business strategies impact these relationships. Research Methods: The research utilizes quantitative methods, analysing secondary data from annual and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample includes 25 companies selected based on criteria such as consistent reporting and profitability, with data processed using SmartPLS 3.2.9 software. Findings/Results: Results indicate that Green Accounting and CSR disclosures positively influence Firm Value. However, Business Strategy does not significantly moderate this relationship, suggesting that the direct effects of Green Accounting and CSR practices on Firm Value are substantial regardless of strategic variations. Conclusion: The study concludes that while Green Accounting and CSR disclosures are pivotal for enhancing Firm Value, Business Strategy does not notably modify this relationship. The implications highlight the necessity for companies to prioritize transparent environmental and social reporting to build stakeholder trust and improve Firm Value. The main takeaway is the essential role of sustainable practices in driving corporate performance and valuation, emphasizing the need for companies to integrate environmental and social responsibilities with financial performance.
Auditor Independence and Threats: Mediating Role of Auditor Ethics Hamid, Abdul; Soewarno , Noorlailie; Isnalita, Isnalita
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p216-227

Abstract

Introduction/Main Objectives: This research aims to examine the mediating role of auditor ethics on the influence of independent auditors on auditor threats. Research Background: Behind the increasing public trust in accountants recently, Independence has come under sharp scrutiny from the public. Method: Research was conducted using a quantitative approach. The survey participants are auditors in Indonesia. The number of respondents was 96 auditors. Results: The results of this study indicate that auditor ethics mediates the influence of Independence on the threats that auditors will face. Apart from that, the results of this research also show that auditor independence has a positive relationship with auditor ethics. Then, auditor ethics have a positive effect on auditor threats. Conclusion: This research provides implications for Auditors at the Indonesian Institute of Public Accountants to increase awareness of threats that arise through their involvement as external auditors. Awareness of the importance of professional ethics to maintain Independence from threats. This research fills the gap in the literature regarding auditor independence and threats by showing that ethics plays a mediating role in avoiding threats that auditors face. This research can enrich the literature on external audit standards, especially the auditor's duties, by prioritizing ethics in attitudes and behavior as an independent and professional auditor.
Determinants of Carbon Emission Disclosure: Does Environmental Sensitivity Strengthen The Relationship? Amanda, Okky Wahyu; Harnovinsah, Harnovinsah; Amyulianthy, Rafrini
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p198-215

Abstract

Introduction/Main Objectives: This study aims to examine the influence of Corporate Environmental Performance (CEP) and Green Intellectual Capital (GIC) on Carbon Emission Disclosure (CED), with Environmentally Sensitive Industry (ESI) as a moderating variable. The research addresses corporate transparency in environmental accountability. Background Problems: Although carbon disclosure is increasingly expected by stakeholders, many firms remain inconsistent in reporting emissions. Previous studies provide mixed results on how environmental performance and intellectual capital affect disclosure, particularly in industries with significant environmental impact. Novelty: This research integrates legitimacy theory and the Triple Bottom Line framework to analyze the interaction between CEP, GIC, and ESI in relation to CED. The study’s novelty lies in testing ESI as a moderating variable and using updated data from Indonesian firms listed in the KEHATI Index. Research Methods: The study applies a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 7.0. A total of 41 companies listed in the KEHATI Index from 2020 to 2022 were selected through purposive sampling. Finding/Results: The results show that CEP and GIC positively influence CED. ESI also has a significant positive effect and strengthens the relationship between both independent variables and carbon disclosure. Conclusion: Companies with strong environmental performance and intellectual capital tend to disclose emissions more transparently. The presence of ESI enhances these relationships, suggesting that external pressure from environmentally sensitive sectors plays a critical role in driving corporate climate accountability.
The Fraud Hexagon Model to Detect Financial Reporting Fraud in Mining Companies Listed on the Indonesia Stock Exchange Retnowati, Wulan; Wahida, Nurul Aini; Satibi, M
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Research Background: The mining sector ranks third among the industries most affected by fraud, accounting for 5.0% of reported cases, following the financial and banking sector and government institutions. Instances of fraudulent financial reporting have also occurred within Indonesia’s mining sector. Introduction/Main Objectives: This study aims to examine whether financial targets, board changes, political ties, weak monitoring mechanisms, auditor turnover, and CEO duality affect financial statement fraud. Methods: The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. A total of 42 firms were selected through purposive sampling. Multiple linear regression analysis was employed using SPSS 25. Results: The findings show that financial targets and CEO duality positively influence financial statement fraud, while changes in directors have a negative effect. Meanwhile, political connections, ineffective monitoring, and auditor changes do not exhibit a significant impact on fraudulent financial reporting. Conclusion: Companies should enhance their corporate governance frameworks, particularly by limiting excessive CEO power and ensuring that leadership roles remain structurally independent. Organizations should also encourage leadership rotation to reduce opportunities for long-term manipulation.
The Morality Factors in Preventing Fraud in Village Fund Management Rochman, Fatchur; Wibisono, Nurharibnu; Purnomo, Herry; Wildaniyati, Arini; Dianti, Pramita Mawar
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study seeks to examine the role of morality as a mediating variable in the association among the internal control system (SPI) and the village officials competence (KAD) on efforts to avoid fraud in the management of Village Funds in Ngariboyo District, Magetan Regency. Background Problem: Following the application of Law No. 6 of 2014 on Villages, the allocation of Village Funds has increased substantially each year. This situation places greater responsibility on Village Governments to ensure that fraudulent practices in Village Fund management are effectively prevented. Novelty: The research offers a new perspective by emphasizing the significance of morality (MOR) as a mediator among SPI and village officials’ competence (KAD) in influencing fraud prevention (FRA) within the Village Fund management process. Research Methods: A quantitative research design was employed. The sample was selected through purposive sampling, involving 10 villages in Ngariboyo District, Magetan Regency. A total of 50 respondents who were directly engaged in the Village Funds management participated in the research. Path analysis was conducted using the SmartPLS 4 software. Findings/Results: The findings reveal that SPI, the competence, and morality individually exerts a significant positive effect on preventing fraud. Morality does not mediate the relationship among SPI and fraud avoidance, but it does mediate the influence of village officials’ competence on fraud prevention. Conclusion: Strengthening the implementation of SPI, enhancing the competence, and fostering strong moral values are crucial for preventing fraud in management of Village Fund. Enhancing the ethical standards of village officials is anticipated to contribute to limiting corruption and minimizing fraudulent use of Village Funds.
Determination Leadership Spiritual, Culture Organization, Competence, Service on Religious Performance Through Spiritual Motivation Harianto, Harianto; Wibisono, Chablullah; Lestari, RA Widyanti Diah
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p243-254

Abstract

Introduction/ Objectives: Study This aim for know spiritual leadership , culture organization , competition , service to religious performance through spiritual motivation . Methods: Method Which used in study This is method mixed Methods. This research combines two existing forms of research: qualitative and quantitative. The research method uses a causal model survey using path analysis techniques. Results: The results show that spiritual leadership determinate significant to spiritual motivation on private hospital of lhokseumawe city, aceh province .organizational culture, competence, service. the next results show that spiritual leadership, organization culture, service, spiritual motivation determinate significant to religious performance on private hospital of lhokseumawe city, aceh province. and the last results show that spiritual leadership, organtization culture, competence, and service determinate significant to religious performance through spiritual motivation on private hospital of lhokseumawe city, aceh province. Conclusion: Based on conclusion which obtained from this study, there is some suggestions that can made into reference for increase performance religious Private Hospital Nurses in Lhokseumawe City, Aceh Province. Suggestions for Spiritual Leadership and Spiritual Motivation, namely with push training program development spiritual leadership for leader at home pain to strengthen spiritual motivation of employees. Spiritual Leadership and Religious Performance are: provide a platform or forum for leaders and employees for share practice best related spiritual performance in environment Work.

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