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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 506 Documents
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Government Expenditure and Human Development in Indonesia Suyanto, Suyanto; Suprijati, Jajuk; Budiarti, Wiwik; Ramdhan, Dendy Syahru; Almughni, Muhammad Afdha Alif; Muhtar, Muhtar; Junaedi, Junaedi; Standsyah, Rahmawati Erma; Mustofa, Amirul; Haryati, Eny
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.p31-49

Abstract

Backgrounds: Indonesia experiences economic and human resource inequality. This inequality is caused by several factors, one of which is development that focuses on the island of Java. Apart from that, the Indonesian government has designated 62 disadvantaged areas, all of which are outside the island of Java. Objectives: This research aims to examine and analyze the direct and indirect influence of capital expenditure and operational expenditure on human development in underdeveloped regions in Indonesia through the regional economy as an intervening variable. Therefore, this research focuses on underdeveloped areas in Indonesia from 2011 to 2021. Method: This research is quantitative using the panel regression method with path analysis. The variables used in this research are government spending as an exogenous variable, and human development as an endogenous variable. Results: The results of this research show that capital expenditure has a negative effect on human development, while operational and regional economic expenditure has a positive effect on human development in underdeveloped areas. On the other hand, operational spending has a positive effect on the regional economy, but capital spending has a negative effect on the regional economy of underdeveloped regions. Capital expenditure has a negative impact on the regional economy because government spending so far has not met the needs of regional communities, and its value is still relatively low, inefficiency, and development is still focused on urban areas on the island of Java, so there is a need for more inclusive infrastructure investment.
Audit Committee and Value Relevance of Public Company in Indonesia Kumalawati, Lely; Amir, Vaisal; Hartono, Halleina Rejeki Putri
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.p138-151

Abstract

Background: The role of audit committees in corporate governance has garnered significant attention in modern financial practices, especially regarding their influence on the value relevance of public companies. Objectives: This study aims to examine the moderating effect of audit committees in strengthening the value relevance of financial statements in predicting stock prices. Methods: The population of this study is all companies listed on the Indonesia Stock Exchange (IDX). The research period will be conducted for 24 years, from 2001 to 2024. Data analysis will be conducted using a statistical approach consisting of descriptive statistics, classical assumption tests, model feasibility tests, and research hypothesis tests. The hypothesis testing process in this study is carried out using causal step OLS testing. This study will use a 95% confidence level and a one-tailed test. Results: The results showed that cash, inventory, liabilities, company size, and company age were able to predict company value through earnings per share, but receivables were not able to predict company value through earnings per share. Furthermore, the study failed to find any effect of audit committee size in predicting company value through earnings per share, and there was no empirical evidence regarding its role in strengthening the value relevance of financial information in predicting earnings per share.
Corruption Risk Management: Power Distance, Organisational Culture and Corruption Maulidi, Ach; Soeherman, Bonnie; Aisyaturrahmi; Arastyo Andono, Fidelis
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.p152-168

Abstract

Introduction/ Main Objective: The aim of this study is to examine the complex relationship between power distance, organisational culture, and corruption. Background Problems: The study of corruption, organisational culture, and power distance has been addressed by numerous scholars, yet these investigations often fail to account for the complexity and interplay of these factors within distinct organisational environments. Research Methods: We distributed questionnaires to public servants in Indonesian local governments and analysed the collected data using PLS-SEM. Findings: While earlier research has tended to isolate individual variables or oversimplify complex dynamics, our study demonstrates the complex interactions between power distance, organisational culture, and corruption. Interestingly, familial, gender, and marital factors show negligible direct effects on corruption, challenging assumptions that personal demographics may have predictive power over such systemic behaviors. However, the influence of organisational culture on corruption, demonstrated by a significant negative effect, presents a compelling finding. Conclusion: We provide new insights that have both theoretical and practical implications. Our findings call for a shift in how corruption is understood and addressed, moving away from simplistic models and towards a more holistic approach that considers the broader organisational and systemic factors at play.
Relevance of Governance Value with Disclosure of Key Audit Matters (KAM) as Mediation Astuti, Sri; Pujiono, Pujiono; Kusharyanti, Kusharyanti; Susanto, Heri; Marita, Marita; Yuliana, Dhea Arsinta
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.p169-179

Abstract

Introduction/Main Objectives: This study aims to examine the effectiveness of corporate governance in enhancing financial reporting quality and its subsequent impact on investor decision-making. Specifically, it investigates the role of the audit committee’s expertise and meeting frequency in governance, using Key Audit Matters (KAM) disclosures as a measure of financial reporting quality, while stock prices reflect investor responses. Background Problems: Corporate governance plays a crucial role in ensuring transparency and reliability in financial reporting. However, the extent to which governance mechanisms, such as audit committee characteristics, influence financial reporting quality and investor perceptions remains unclear. Additionally, while KAM disclosures are intended to reduce information asymmetry, their impact on investor decisions may vary depending on how they are interpreted. Novelty: This study introduces KAM as a mediating variable, linking corporate governance to investor decision-making. It also explores the dual effect of KAM disclosures—while they signify strong governance and transparency, they may also signal heightened risks, potentially leading to mixed investor reactions. Research Methods: The study employs Ordinary Least Squares (OLS) regression analysis on a dataset comprising 253 observations from 2022. Governance is measured by the audit committee’s expertise and meeting frequency, financial reporting quality by KAM disclosures, and investor decisions by stock prices. Finding/Results: The results indicate that the audit committee’s expertise significantly influences stock prices, with KAM acting as a competitive moderating variable. A highly skilled audit committee leads to more detailed KAM disclosures, reflecting strong governance. However, increased KAM disclosures may also be perceived by investors as indicators of potential risks, affecting stock prices negatively despite the underlying transparency. Conclusion: While robust corporate governance improves financial reporting quality through thorough KAM disclosures, the market’s interpretation of these disclosures can be complex. Investors may associate higher KAM disclosures with elevated risks, even when they stem from strong governance practices. This highlights the need for clearer communication in audit reporting to align transparency with investor confidence.
The Influence of Profitability, Executive Character, and Company Size on Tax Avoidance Sugiharto, Sugiharto; Baretto, Carlos Afonso; Kurniawan, Aditya Ramadhani
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.p180-187

Abstract

Research Background: A Limited Liability Company (PT) that has deposited or traded at least 40% of its shares on the IDX from the total shares it owns and has fulfilled certain requirements is an example of a domestic corporate taxpayer. Companies, especially Limited Liability Companies that have entered the capital market or the Indonesian Stock Exchange, have become taxpayers and are required to pay, withhold and collect tax.Introduction/ Main Objectives: This study aims to analyze the effect of profitability, executive character and company size on tax avoidance with leverage as an intervening variable. Methods: The population of this study consisted of 220 zompanies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with sample of 61 companies selected through a purposive sampling method. The data used are secondary data that are quantitative in nature. The analysis method used is path analysis to identify direct and indirect effect using SPSS 22 Software. Results: The data was proceed using path analysis and the results showed that profitability, executive character and company size did not affect the company’s tax avoidance with leverage as and intervening variable.
Digital Banking, Fintech Payment, and Fintech Lending Influence the Financial Performance of Conventional Banking Kirowati, Dewi; Anggraeny, Shinta Noor; Lakew, Tayech
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.p284-290

Abstract

Background Problems: The rapid growth of financial technology (fintech) has transformed the operational landscape of conventional banking, reshaping how financial services are delivered and managed. Introduction/Main Objectives: This paper examines the relationship between digital banking, fintech payment, fintech lending, and the financial performance of conventional banks in Indonesia. Methods: Secondary data for the 2018–2022 period were collected from the Financial Services Authority (OJK), Bank Indonesia, and the Indonesia Stock Exchange (IDX) for this study, the study employs multiple regression analysis to evaluate how digital transformation affects profitability, efficiency, and competitiveness in the traditional banking sector. Results: The findings reveal that digital banking and fintech payment have a significant positive impact on bank performance, indicating that technology adoption enhances operational effectiveness and revenue diversification. Conversely, fintech lending exhibits a moderating influence by expanding credit accessibility while intensifying competition in loan markets. Conclusion: Overall, the results highlight that strategic bank–fintech collaboration and proactive digital adaptation are essential to achieving sustainable growth and maintaining competitive advantage in the era of financial digitalization.

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