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INDONESIA
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 516 Documents
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Sustainable Performance and ESG Attractiveness In Increased Value of Banking Companies Purnamawati, I Gusti Ayu; Jean Marc Dautrey
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (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.v16n2.p136-149

Abstract

Abstract Increasing company value should be in line with ESG investment, but its implementation is still minimal. The aim of this research by look at other dimensions such as profitability, liquidity, and ESG in banking companies. The research uses secondary data obtained based on annual and financial reports as well as company value in banking companies listed on the Indonesia Stock Exchange in 2020- 2022. The method used in collecting samples in this research is purposive, so the sample is ten banking companies in Indonesia. Multiple linear regression analysis test with Gretl software. The results show that the profitability variable has a positive and significant effect on firm value, but the liquidity variable and ESG variables do not have a significant impact on firm value. By informing sustainability reports containing financial and non-financial information, information regarding company performance can be provided and accounted for to shareholders to satisfy shareholder demands
The Auditor Change, Audit Opinion, and Corporate Governance to Reduce Audit Delay: Does Public Accounting Firm Reputation Matter? Taufiq, Abd. Rohman; Murwani, Juli; Srijani, Ninik; Chapuze, Amaury Capdeville; Widura, Wiko
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (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

Abstract

Objectives: The study aims to find out the effect of auditor turnover, opinion, and corporate governance on audit delay with accounting firm's reputation as a moderation. Method: this type of research is quantitative research. the population in the study was a consumer goods company registered with the idx for the period 2017-2021. Sampling technique using purposive sampling method and obtained data as many as 135 samples. Data analysis techniques use multiple linear regression and moderate regression analysis. Results: The results showed that the change of auditor had no effect on audit delay, while audit opinion and audit committee had a negative and significant effect on audit delay, while the independent board of commissioners had a positive and significant effect on audit delay. The results of this study also showed that accounting firm's reputation was able to positively moderate audit opinions against audit delays, but accounting firm's reputation was unable to moderate the audit committee against audit delays
Capital Structure Determinants: The Role of Non-Debt Tax Shield, Cash Holding, and Growth Opportunity Rizkyana, Rizkyana; Ning Tandayu, Woro; Sri Lastanti, Hexana
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (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.v16n2.p244-257

Abstract

Backgrounds: The basic and chemical industrial sector was selected for its significance in supplying everyday products and its capacity to aid businesses in optimizing financial strategies and attracting investors. Objectives: This study will examine the influence of Non-Debt Tax Shield, Cash Holdings, and Growth Opportunities on Capital Structure in basic and chemical manufacturing companies listed on the Indonesia Stock Exchange. Methods: This study employs a census sampling method, resulting in 12 pharmaceutical companies listed on the IDX throughout a seven-year duration, culminating in a total sample size (n) of 84. The research employs a causal associative methodology and utilizes multiple linear regression analysis to ascertain the relationship between the independent and dependent variables. Results: The results indicate that at a 5% significance level, all three variables exerted a significant impact on the dependent variable. The ANOVA test findings indicate that the regression model employed in this analysis is significant, as evidenced by an F-statistic exceeding the crucial value and a significance level below 0.05.
Do Intangible Assets, Income Tax, and Debt Agreement Have an Impact on Transfer Pricing Strategy in Multinational Companies? Kumala, Reza; Raffi Faruqi Ruslan, Muhamad; Murtanto, Murtanto
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (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.v16n2.p258-269

Abstract

Background: Intangible assets afford firms a degree of flexibility in establishing values for tax efficiency, yet they are not without inherent risks, as they are susceptible to manipulation. Prior research has yielded inconclusive results, creating ambiguity regarding the fundamental factors influencing transfer pricing decisions. This study is therefore of great importance, as it aims to provide clarity, reduce the risk of manipulation, and support fair regulations to promote good corporate governance. Objectives: This study employs a comprehensive approach to examine the influence of intangible assets, income tax, and debt covenants on transfer pricing practices within corporate entities. Method: The research employs quantitative methods and focuses on all companies listed on the LQ45 index of the Indonesia Stock Exchange. The data utilized in the study were obtained from secondary sources, and logistic regression was selected as the analytical technique. Results: The findings indicate that intangible assets and income tax have a notable impact on transfer pricing. However, it is important to acknowledge that the results in this domain remain inconclusive. In contrast, debt covenants were found to have no significant effect.
Improving Village Government Performance through Village Financial Management, Good Village Governance, and Knowledge Management Wibisono, Nurharibnu; Asnawi, Nur; Ekowati, Vivin Maharani
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (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.v16n2.p164-177

Abstract

Introduction/Main Objectives: The purpose of this study is to investigate the influence of Village Financial Management (PKD), Good Village Governance (GVG), and Knowledge Management (KM) on Village Government Performance (KPD) from a sharia economic perspective. Background Problems: Due to the substantial influx of village funds following the introduction of Law No. 6/2014, the Village Government and Village Financial Management Officers (PPKD) must effectively and precisely handle village finances. Novelty: This study proves that good PKD, GVG, and KM development as an adaptation to changes in regulations, technology, corruption prevention, and calls for administrative change can enhance the Village Government's effectiveness. Research Methods: The study takes a quantitative method with simple random sampling procedure. The study's population was all villages in Madiun Regency, totaling 198 villages. Proportionally selected 66 villages from 15 sub-districts and 348 respondents of Village Financial Management Implementers (PPKD). Multiple regression using the SmartPLS 4 test tool was the data analysis method. Finding/Results: Multiple regression using the SmartPLS 4 test tool was the data analysis method. Conclusion: To implement bureaucratic reform and New Public Management, the Village Government must continue to improve PKD and GVG and foster KM as a way to serve the public, be accountable to the public, and work toward the village's vision and goal.
Green Strategy, Eco-Efficiency, and Intellectual Capital: Empirical Study in Indonesia Suwandi, Suwandi
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (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.v16n2.p270-283

Abstract

Today, companies are not only responsible for a single bottom line, which is the value of the company reflected in economic conditions. However, companies must be responsible for triple bottom lines, including economic, social and environmental. This is because economic conditions alone are not enough to ensure the value of the company grows sustainably. Therefore, companies must balance economic performance with social and ecological performance. This study aims to prove the influence of eco-efficiency, green strategy, intellectual capital, and firm size on firm value. In addition, this study also aims to prove the moderating effect of intellectual capital on the influence of eco-efficiency and green strategy on firm value. The data in this study comes from the annual reports of companies listed on the Indonesia Stock Exchange during 2017 to 2022 which were selected using purposive sampling method. Data analysis was carried out using Moderated Regression Analysis (MRA). The results showed that firm value is influenced by eco-efficiency, intellectual capital, green strategy, and firm size. In addition, the results also show that intellectual capital can strengthen the influence of eco efficiency and green strategy on firm value. The implications of the results of this study confirm that company managers need to pay attention and focus not only on the company's economic performance but also social and environmental performance, so as to create maximum company value.
Comparative Analysis Study of Audit Quality in Indonesia and Global Kumalawati, Lely; Wibawa, Koerniawan Dwi
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (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.v16n2.p178-193

Abstract

Introduction/Main Objectives: This study applies the Krippendorff method, which aims to analyze the characteristics, themes, and concepts of audit quality research conducted by Indonesian and global researchers. Background Problems: Audit quality is a measurement often used to assess auditor performance. Novelty: This study identified articles with the keyword "audit quality" obtained from the Garuda Ministry of Education and Culture portal as representatives of the Indonesian research group and International journals (Scopus & Science Direct) as representatives of the global group. Research Method: This study applies content analysis that traces articles about audit quality using Leximancer software (version 4.5). This study used 75 articles from the journal Scopus, 75 articles from Science Direct journals and 53 from the Garuda portal. Finding/Results: The results from this analysis indicate fundamental similarities in the two research clusters, in which audit tenure, fees, and independence influence the majority of audit quality. Differences in the Indonesian cluster research focus more on the concept of assessment, pressure, and level of complexity. In contrast, the global research group mainly influences audit quality by turnover, capacity, and impact. Conclusion: Similar determinants in Indonesia and globally are independence, cost, and tenure, although the percentage of relevance and prominence is different. The difference between audit quality in Indonesia and audit quality globally is that audit quality in Indonesia focuses more on the concepts of judgement, pressure, and level of complexity. In contrast, turnover, capacity, and impact influence audit quality globally
The Positive Accounting Theory Model and CEO Narcissism to Detect Earnings Management Practices of Public Companies in Indonesia Anasta, Lawe; Oktris, Lin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): 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

Abstract

Objectives: This study wants to test the effect of the positive accounting theory model, namely leverage, profitability, and company size to detect earnings management practices in public companies in Indonesia. In addition, this study also wants to know about the effect of CEO narcissism on the practice of earnings management in public companies. Methods: This study uses secondary data from public companies in Indonesia from 2018 to 2023. Data analysis was carried out using the MRA model. Results: The results of this study indicate that the positive accounting theory model, namely leverage, profitability, and company size, has a positive effect on the occurrence of earnings management practices in public companies. In addition, the narcissistic nature of the CEO is also known to moderate the influence of leverage and company profitability in determining the occurrence of earnings management practices.
Detecting Tax Aggressiveness through Profitability, Leverage, Inventory Intensity and Company Size Harnovinsah, Harnovinsah; Amyulianthy, Rafrini Amyulianthy; Permana, Erwin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (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.v16n2.p233-243

Abstract

Objectives: This study aims to examine the effect of profitability, leverage, inventory intensity, and firm size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Tax aggressiveness is measured using the Cash Effective Tax Rate (Cash ETR). Methods: A quantitative approach was employed using multiple linear regression to test the proposed hypotheses. Results: The results show that profitability has a significant negative effect on tax aggressiveness, while leverage and firm size exhibit significant positive effects. Inventory intensity does not show a significant relationship. These results align with legitimacy theory, agency theory, and political cost theory in explaining internal corporate motivations for tax planning strategies. Implication: Practically, this study provides implications for tax authorities to focus on high-leverage and large-scale entities, and to promote fiscal transparency through risk-based tax supervision. Theoretically, this research contributes to the growing body of literature on corporate tax avoidance in developing countries, especially through the use of alternative indicators such as Cash ETR and BTD.
Green Intellectual Capital, Employee Innovativeness, Job Performance and Firms' Financial Performance: Evidence From SOEs in Indonesia Darmansyah, Darmansyah; Dinarjito, Agung; Harnovinsah, Harnovinsah
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): 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.v15n2.p188-201

Abstract

Objectives: The aim of this research is to analyze the influence of green intellectual capital on job performance and financial performance with employee innovativeness as an intervening variable. Methods: This research is quantitative research using primary data taken through questionnaires. Respondents came from employees of BUMN/BUMN subsidiaries in the logistics services sector from top manager positions to staff. Results: The research results show that green intellectual capital has a direct positive effect on employee innovativeness, financial performance, and job performance. Employee innovativeness fails to mediate the relationship between green intellectual capital and job performance and financial performance. Implications: The implication of this research is that to achieve the goal of producing an organizational workforce that is high performing, innovative, and can improve the company's financial performance, policy makers and company management must adopt an employee-focused approach by implementing intellectual capital development in company employees. The results of this study state the same thing. The better the intellectual capital, the higher the employee innovativeness, job performance and financial performance. Therefore, the big step on the part of the employer is to develop and maintain intellectual capital that is constructive for the company and employees.

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