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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 534 Documents
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Political Connection, Family Ownership, and Stock Performance after IPOs: Evidence from Indonesia Mia Putri Aisya; Dwi Narullia
AKRUAL: JURNAL AKUNTANSI Vol 18 No 1 (2026): 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.v18n1.p1-16

Abstract

Background Problems: Indonesia leads Association of Southeast Asian Nations (ASEAN) countries in terms of the number of Initial Public Offerings (IPOs) since 2018, peaking in 2023 with 79 companies conducting IPOs. Despite being the highest in ASEAN, not all IPO stocks in Indonesia are of good quality and performance. Introduction/Main Objectives: This research seeks to examine the impact of political connection and family ownership on the stock performance of firms that executed IPOs in Indonesia from 2018 to 2020 over the subsequent three years after companies go pubic (2021-2023). Research Methods: The stock performance analysis covers 12, 24, and 36 months after the company's IPO to examine long-term performance. This study’s sample comprises 125 firm. Multiple linear regression analysis was used to test the hypotheses. Finding: This study finds that political connections positively influence stock performance, whereas family ownership does not impact stock performance. Conclusion: This study an serve as a reference for companies in making decisions regarding the composition of commissioners and boards of directors with political connections, which may act as a positive signal to investors. The results of this research may also function as aguidance for investors to determine the best investment decisions.
Taxpayers’ Perceptions, Tax Penalties, and the Tri Nga Doctrine on the Average Effective Rate of the Article 21 Income Tax Uum Helmina Chaerunisak; Nidia Dinda Salsabila Naufita Sari
AKRUAL: JURNAL AKUNTANSI Vol 18 No 1 (2026): 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.v18n1.p17-30

Abstract

Introduction/Main Objectives: The Average Effective Rate (TER) method was introduced to simplify tax calculation and provide greater certainty in the implementation of article 21 income tax. This study examines the effects of taxpayer perceptions, tax sanctions, and TRI NGA principles on the implementation of article 21 income tax using the TER method. Research Methods: This study employed a quantitative approach using a questionnaire to collect data form taxpayers in the Special Region of Yogyakarta, Indonesia. The data were analyzed using multiple linear regression with IBM SPSS version 27. Finding/Results: Specifically, the study found that taxpayers' perceptions have a positive effect on this application. Meanwhile, tax penalties do not influence the implementation of Income Tax Article 21 using the TER method, suggesting that the existence of penalties does not directly affect the application of this method. Furthermore, the Tri Nga teachings, which encompass the values of NGERTI (understanding), NGRASA (feeling), and NGELAKONI (practicing), have a positive influence on the implementation of Income Tax Article 21 using the TER method. Conclusion: These findings suggest that taxpayer perceptions and the internalization od TRI NGA principles are important factors in supporting the effective implementation of the TER method, whereas tax sanctions have not yet demonstrated a deterrent effect. The culture context of TRI NGA provides an important contextual dimension for understanding tax behavior in the Special Region of Yogyakarta. Future research may examine the applicability of TRI NGA or comparable cultural values in different regional contexts to strengthen the generalizability of the findings.
ESG Risk, Inflation, and Intellectual Capital: Drivers of Market Capitalization in Indonesia Yopi Yudha Utama; Delavilanda Baby Efa; Binti Mutafarida; Yuliani Yuliani; Ning Purnama Sariati
AKRUAL: JURNAL AKUNTANSI Vol 18 No 1 (2026): 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.v18n1.p49-63

Abstract

Main Objectives: This study analyzes the effect of ESG Risk Rating, inflation, and intellectual capital on the market capitalization of LQ45 companies in Indonesia. This topic is important because sustainability risk, macroeconomic conditions, and intangible assets increasingly shape firm value in emerging capital markets. Background Problems: The research problem is whether these three factors significantly explain differences in market capitalization among leading Indonesian companies. Novelty: The novelty of this study lies in integrating ESG risk, inflation, and intellectual capital in a single valuation model within the Indonesian context, which has rarely been examined simultaneously. Research Methods: Using panel data from 2020–2024 obtained from Sustainalytics ESG Fact Sheets, annual reports, and official inflation statistics, This study employs panel regression and uses a sample of 24 companies, which means the research comprises 120 observations. Finding/Results: The results show that ESG Risk Rating and inflation have not affected market capitalization. Intellectual capital and Firm size as a control variable have a significant positive effect. Meanwhile, Firm age as another control variable has a positive but insignificant effect. However, when the three variables are tested together, they are able to influence market capitalization. Conclusion: Intellectual capital becomes the main factor that can influence market capitalization, both before and after the introduction of control variables. With the results of this research, policies related to human resources should be prioritized, and regulators need to provide education or literacy for investors with a tendency to shift from short-term investments to sustainable investments.
Table of Content AKRUAL Vol 17 No.2 April 2026 Pujiono Pujiono
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): 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.v17n2.pi-ii

Abstract

Page 54 of 54 | Total Record : 534

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