cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Wiwit Apit Sulistyowati
Contact Email
wiwit.apit@gmail.com
Phone
+628562734789
Journal Mail Official
ejournaljka@gmail.com
Editorial Address
Jalan Pemuda No.32, Sunyaragi, Kesambi, Kota Cirebon, Jawa Barat 45132
Location
Kota cirebon,
Jawa barat
INDONESIA
Jurnal Kajian Akuntansi
Published by Universitas Swadaya Gunung Jati
ISSN : 25799975     EISSN : 25799991     DOI : http://dx.doi.org/10.33603/jka
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Kajian Akuntansi adalah jurnal yang diterbitkan oleh Lembaga Penelitian Universitas Swadaya Gunung Jati. Jurnal Kajian Akuntansi diterbitkan dalam bentuk print and online (Open Journal System) pada tahun 2017. Jurnal Kajian Akuntansi menerbitkan artikel naskah dua kali setahun (Juni dan Desember). Ada 16 artikel setiap volume. Topik artikel mencakup Akuntansi Keuangan, Akuntansi Syariah, Keuangan, Sistem Informasi Akuntansi, Audit, Akuntansi Perilaku, Akuntansi Manajemen, Perpajakan, Tata Kelola Perusahaan, Akuntansi Pendidikan, Akuntansi Sektor Publik, Akuntansi Lingkungan dan Akuntansi Etika dengan mengacu pada standar dan prosedur penelitian ilmiah yang ditetapkan oleh dewan editorial untuk publikasi. Artikel naskah dapat berasal dari peneliti, akademisi, praktisi, dosen, mahasiswa dan pengamat akuntansi lainnya yang tertarik dalam penelitian di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 249 Documents
 21   22   23   24   25 
Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability Budiadnyani, Ni Putu; Aprilyani Dewi, Putu Pande R.; Jaya Kusuma, Putu Sri Arta
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.9941

Abstract

The majority of a nation's fiscal revenue comes from taxes, and both the academic and practical communities are paying close attention to tax evasion tactics. Nonetheless, a company's profitability and cash flows can be greatly impacted by tax charges in its accounting, which strongly encourages management to use tax evasion techniques. Understanding how these factors interact to influence a firm's financial decisions, especially with regard to tax tactics, requires analyzing the link between leverage, accounting conservatism, and tax avoidance with sales growth capability as a moderating variable. The study was conducted on all Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 using the IDX's official website. Purposive sampling was used to determine the study's sample. The statistical program SPSS for Windows is used in this study to analyze data using both Linear Regression and Moderated Regression Analysis (MRA). The findings support earlier studies by indicating that leverage has a favorable and significant impact on tax evasion. The study did discover, however, that tax evasion methods are not directly and significantly impacted by accounting conservatism. The findings show that the impact of leverage on tax evasion can be amplified by sales growth, indicating a compounding effect.
Eksplorasi Minat Investasi Cryptocurrency dari Dimensi Keperilakuan Permana, Gusi Putu Lestara; Srestiyani, Kadek
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10118

Abstract

The rapid development of information technology and the advent of the Fourth Industrial Revolution have significantly transformed the way society conducts financial transactions. Cryptocurrency, as an innovation within the digital financial system, offers both convenience and efficiency; however, it also faces considerable challenges concerning security and privacy. This study aims to measure behavioral intentionstoward cryptocurrency investment. Employing construct from theoretical approach based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) and the Theory of Planned Behavior (TPB), the research analyzes the influence of various behavioral factors on cryptocurrency investment interest. A purposive sample of 120 respondents from Java and Bali was surveyed using a Likert-scale questionnaire, and data were analyzed with Partial Least Squares (PLS) via SmartPLS. The results indicate that interest in cryptocurrency investment can be explained through behavioral dimensions assessed using the UTAUT 2 and TPB models. The key factors examined include trust, awareness, hedonic motivation, and social influence. Investment decisions in cryptocurrency media require strong personal trust and awareness; moreover,external influences, such as social factors, also significantly affect investment interest.
Seleksi Saham Papan Utama Berbasis Rasio Keuangan dan Expected Shortfall Menggunakan Promethee Serta Evaluasi Sharpe Ratio Maruddani, Di Asih I; Rahmawati, Rita
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.11881

Abstract

The development of the Indonesian capital market requires stock selection methods that can comprehensively integrate financial statement information and market risk. Conventional approaches that rely on a single indicator are considered insufficient to capture the complexity of stock performance and risk. This study aims to select stocks in the Indonesian Main Board Index using the PROMETHEE method based on financial ratios and Expected Shortfall, and to evaluate risk–return efficiency using the Sharpe Ratio. This research adopts a quantitative approach using financial statement data for 2024 and daily stock price data from January 1 to December 31, 2025. The variables include liquidity, profitability, solvency, bankruptcy risk, stock return, and 95% Expected Shortfall. The results show that PROMETHEE is able to generate systematic stock rankings based on multi-criteria dominance, where stocks with the highest net flow exhibit better fundamental performance and lower extreme risk. However, further analysis reveals that stocks with the highest PROMETHEE rankings do not necessarily have the highest Sharpe Ratios, indicating differences in evaluation dimensions between the two methods. This study concludes that a two-stage approach PROMETHEE as an initial screening tool and the Sharpe Ratio as a subsequent evaluation provides more comprehensive insights for investment decision-making.
Dampak Inovasi Hijau, Energi Terbarukan, Konsumsi Energi terhadap Kinerja Keuangan dan Lingkungan Elina, Riskiana; Selviyanti, Nur Hidayah; Haryono, Slamet; Buchori, Imam
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10388

Abstract

As global pressure for sustainability practices intensifies, many companies face a dilemma between pursuing profitability and fulfilling environmental responsibilities. This study differentiates between pollution prevention and control innovations and explores their impact on Return on Assets (ROA), market value (Tobin's Q), greenhouse gas (GHG) emissions, and the release of hazardous chemicals. The research aims to analyze the effects of green innovation, renewable energy use, and energy consumption levels on the financial and environmental performance of companies listed in the LQ45 index. A quantitative approach using panel data regression analysis is employed. The results indicate that green innovation has a positive and significant effect on financial performance but paradoxically increases environmental burdens due to its still reactive approach. Renewable energy has not yet had a significant financial impact, although it has begun to reduce chemical emissions. Energy consumption correlates positively with financial performance, reflecting suboptimal energy efficiency. These findings highlight the need for more proactive green strategies and efficient integration of renewable energy to achieve long-term sustainability.      Keywords: Green Innovation, Renewable Energy, Energy Consumption, Financial Performance, Environmental Performance
The Value Relevance of Accounting Information on The Holdings of Cryptocurrencies Nur Astri Sari; Isnalita
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10771

Abstract

This study investigates the value relevance of accounting information for cryptocurrency holdings under the IFRS Interpretations Committee’s (IFRS IC) agenda decisions. It examines whether the classification of cryptocurrencies as intangible assets (IAS 38) or inventories (IAS 2) influences the decision-usefulness of accounting information in explaining share prices. The analysis is grounded in the Ohlson (1995) valuation model. Using a sample of IFRS reporters with holdings of cryptocurrency, this study employs regression analysis to test the association between share prices and key financial metrics, including book value of equity per share, earnings per share, and a dummy variable representing cryptocurrency classification. The results indicate that traditional accounting metrics book value of equity and earnings per share remain highly relevant in explaining share prices. However, the classification of cryptocurrency holdings under IAS 2 or IAS 38 does not significantly contribute to share price determination. This study extends the value relevance literature by focusing on the emerging asset class of cryptocurrencies.
Keberagaman Dewan Direksi dan Kinerja Keuangan: Bukti dari Sektor Manufaktur Indonesia Firmansyah, Muharrom; Nawangsari, Ajeng Tita; Fachrezzi, Bima Rafly
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10834

Abstract

Financial performance is a crucial topic in research as it serves as a key indicator for investors, creditors, and internal corporate stakeholders. By evaluating financial performance, investors and creditors can assess risks, while management can utilize the insights to refine corporate strategies and policies. This study aims to analyze the influence of board diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample consists of 116 companies, selected using the purposive sampling method. Panel data is analyzed using Eviews 12 software and multiple regression analysis, complemented by the Chow and Hausman specification tests. The findings indicate that gender diversity has a significant influence on financial performance, whereas age diversity, nationality diversity, and educational diversity do not exhibit a significant effect. This study provides recommendations for corporate management to pay greater attention to board composition, particularly regarding gender diversity, given its positive and significant impact on financial performance. Management is encouraged to foster an inclusive work environment and ensure equal opportunities for all board members in strategic decision-making processes. Furthermore, companies are advised to enhance transparency in financial performance reporting to build investor and stakeholder trust. By implementing sound corporate governance policies and optimizing board diversity, firms can enhance their competitiveness and long-term business sustainability.
Dinamika Audit Judgment: Moderasi Kompleksitas Tugas dalam Hubungan Time Budget Pressure, Framing, dan Kecerdasan Emosional Ihsanuddin, Mokhammad; Abbas, Dirvi Surya; Mikrad
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10905

Abstract

This study is important as the quality of audit judgment is often influenced by psychological and situational factors that may undermine auditors’ objectivity and professionalism, as evidenced by several sanctions imposed on Indonesian Public Accounting Firms. The purpose of this research is to analyze the effect of time budget pressure, framing, and emotional intelligence on audit judgment, and to examine the moderating role of task complexity. This study employed a quantitative approach with a survey method, collecting responses from 170 auditors across 25 firms in Tangerang Raya. Data were obtained through Likert-scale questionnaires and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 4.0. The results indicate that time budget pressure, framing, and emotional intelligence significantly influence audit judgment. Moreover, task complexity was found to purely moderate the relationships among these variables. The findings conclude that managing time pressure, ensuring objective information framing, and enhancing auditors’ emotional intelligence are crucial in improving audit decision quality. The practical implication suggests that audit firms should develop training programs and managerial strategies to strengthen auditors’ resilience against work pressure and task complexity, thereby maintaining public trust in the auditing profession.
KINERJA ESG PADA PERUSAHAAN KELUARGA: PERAN FOUNDER DOMINATION, RISIKO PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Devi Anna, Yane; Kesaulya, Feby Astrid
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.11428

Abstract

This study analyzes the effect of founder domination and firm risk on Environmental, Social, and Governance (ESG) performance, and examines the role of institutional ownership as a moderating variable. The research was conducted on family firms in the Indonesian manufacturing sector with a total sample of 83 companies observed over two years. Data were analyzed using moderated regression analysis. The results show that founder domination does not affect ESG performance, reflecting the diminishing influence of founders as control shifts to subsequent generations. Firm risk has a significant positive impact on ESG performance, suggesting that companies facing higher risk tend to strengthen their sustainability practices to enhance legitimacy and transparency. Institutional ownership is found to moderate the relationships between founder domination, firm risk, and ESG performance, confirming its role as an external governance mechanism that enhances monitoring quality and promotes more substantial sustainability commitments. These findings enrich the literature on family firms and ESG, particularly regarding the importance of ownership structure in shaping sustainability outcomes. Furthermore, the study confirms that improving ESG performance is not merely a compliance activity but an effective strategic response to the risks companies face.   Keywords: Corporate Risk; ESG Performance; Founder Domination; Institutional Ownership.  
Enhancing Audit Quality: How Fraud Detection Mediates Personality Traits and Time Pressure Bambang Pamungkas; Moermahadi Soerja Djanegara; Dewi Sarifah Tullah; Nurul Hidayah; Hasan Junaidi
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.11454

Abstract

Audit quality remains a critical concern in the public sector as recurring audit failures continue to raise questions about auditors’ ability to detect misstatements and fraud. This study examines how internal auditor characteristics and external working conditions influence audit outcomes by analyzing the role of fraud detection as a mediating variable between personality traits, time pressure, and audit quality. Using a quantitative approach, data were collected from 369 public sector auditors at the Audit Board of the Repubic of  Indonesia and analyzed using PLS-SEM. The results show that personality traits and time pressure both have a significant positive influence on fraud detection, and fraud detection itself significantly improves audit quality. Mediation analysis further confirms that fraud detection partially mediates the relationship between personality traits and audit quality, as well as the relationship between time pressure and audit quality. These findings reinforce Attribution Theory by demonstrating that auditors’ behaviors are shaped by the interaction between individual dispositions and situational pressures. Practically, the study highlights the importance of competency development, personality-aligned recruitment, and structured workload governance. Future research is recommended to incorporate audit-technology-related variables such as data analytics capability and digital auditing tools to better capture emerging dynamics in fraud-oriented audit performance.

Page 25 of 25 | Total Record : 249

 21   22   23   24   25 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol 10 No 1 (2026): JUNI 2025 Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress Vol 9 No 1 (2025): JUNI 2025 Vol 8 No 2 (2024): DECEMBER 2024: Article in Progress Vol 8 No 1 (2024): JUNI 2024 Vol 7 No 2 (2023): DESEMBER 2023 Vol 7, No 1 (2023): JUNI 2023 Vol 7 No 1 (2023): JUNI 2023 Vol 6 No 2 (2022): DESEMBER 2022 Vol 6, No 2 (2022): DESEMBER 2022 Vol 6, No 1 (2022): JUNI 2022 Vol 6 No 1 (2022): JUNI 2022 Vol 5, No 2 (2021): DESEMBER 2021 Vol 5 No 2 (2021): DESEMBER 2021 Vol 5 No 1 (2021): JUNI 2021 Vol 5, No 1 (2021): JUNI 2021 Vol 4 No 2 (2020): DESEMBER 2020 Vol 4, No 2 (2020): DESEMBER 2020 Vol 4, No 1 (2020): JUNI 2020 Vol 4 No 1 (2020): JUNI 2020 Vol 3 No 2 (2019): DESEMBER 2019 Vol 3, No 2 (2019): DESEMBER 2019 Vol 3, No 1 (2019): JUNI 2019 Vol 3 No 1 (2019): JUNI 2019 Vol 2 No 2 (2018): DESEMBER 2018 Vol 2, No 2 (2018): DESEMBER 2018 Vol 2 No 1 (2018): JUNI 2018 Vol 2, No 1 (2018): JUNI 2018 Vol 1, No 2 (2017): DESEMBER 2017 Vol 1 No 2 (2017): DESEMBER 2017 Vol 1 No 1 (2017): JUNI 2017 Vol 1, No 1 (2017): JUNI 2017 More Issue