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Eny Maryanti
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 121 Documents
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Factors That Affect Tax Aggressiveness With Good Corporate Governance as a Moderating Variable Eka, Dian; Suryani Lating, Ade Irma; Yudhanti, Ashari Lintang; Romaisyah, Luqita; P.A.C, M.Nur Nama Arep
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1871

Abstract

General Background: Taxation plays a crucial role in generating revenue for the Indonesian government, primarily through a self-assessment system that challenges taxpayers to report taxes accurately. Specific Background: However, the tax-to-GDP ratio has consistently fallen short of targets, highlighting the need for enhanced compliance and governance. Knowledge Gap: Previous studies on tax aggressiveness have yielded inconsistent results regarding the effects of managerial character, political connections, and firm size, moderated by corporate governance, on tax strategies. Aims: This study examines the impact of managerial character, political connections, and firm size on tax aggressiveness, with a focus on corporate governance as a moderating factor in manufacturing companies listed on the Indonesia Stock Exchange between 2019-2021. Results: Managerial characteristics and firm size were found to have significant positive effects on tax aggressiveness. However, executive compensation and political connections showed no significant impact. Corporate governance, represented by audit quality, moderated the relationship between managerial characteristics and firm size on tax aggressiveness but did not influence the relationships involving executive compensation and political connections. Novelty: This study uniquely highlights the moderating role of corporate governance in shaping tax strategies in the Indonesian context, providing empirical evidence of its efficacy. Implications: The findings suggest that enhancing audit quality within corporate governance frameworks could mitigate aggressive tax practices, thereby aiding policymakers and stakeholders in developing strategies to improve tax compliance.
Forecasting Capabilities in Blockchain Data Networks: Trends from Bibliometric Analysis Evy Nurhayati Sri Hardini; Rizki Oktavianto
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1828

Abstract

General Background: Blockchain technology has gained significant global attention due to its potential to enhance transparency, security, and efficiency in various domains, including business forecasting. Specific Background: The integration of blockchain into forecasting mechanisms can improve supply chain efficiency, inventory management, and market demand prediction. Knowledge Gap: Despite its potential, limited research has systematically examined blockchain's role in forecasting capabilities, particularly through a bibliometric analysis approach. Aims: This study employs R Studio and VOSviewer to analyze bibliometric data from Scopus, aiming to identify trends, influential publications, and research gaps in blockchain-based forecasting. Methods: A systematic bibliometric analysis was conducted on 287 relevant articles published between 2015 and 2023, focusing on citation networks, keyword co-occurrence, and thematic clustering. Results: The findings indicate that forecasting is a dominant research theme, with China contributing the most publications. Key studies highlight blockchain's role in cryptocurrency prediction, supply chain management, and decentralized finance. Novelty: This research provides the first comprehensive bibliometric mapping of blockchain-based forecasting, revealing emerging trends and future directions. Implications: The study informs businesses, policymakers, and researchers on leveraging blockchain for predictive analytics, offering insights for enhancing decision-making in finance, trade, and supply chain management.
The Role of Whistleblowing in Moderate Factors Affecting Accounting Fraud Tendencies Hari, Kurnia Krisna; Sabrina, Nina; Meratia, Meratia
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1842

Abstract

General Background: Nearly 46% of companies worldwide reported cases of economic crime fraud in the past two years. The average company reported losing 5-10% of revenue due to fraud, including accounting fraud. Specific Background: From 2016 to date, more than 120 cases of fraud have been recorded in Indonesian state-owned enterprises, one of which is accounting report fraud. Knowledge Gap: Although whistleblowing is important, its moderating role in increasing information asymmetry, integrity and suitability of financial compensation on the tendency of accounting fraud is still not widely used. Aims: This research is intended to examine link information asymmetry, integrity and suitability of financial compensation on the tendency of accounting fraud which is moderated by whistleblowing. Methods: The 37 state-owned enterprises, 13 companies passed the sampling criteria and employees as financial managers, financial staff, accounting managers, and accounting staff were sampled. Data collection used questionnaires and interviews. The analysis technique used multiple linear regression and moderated regression analysis. Results: Whistleblowing strengthens the interaction relationship between information asymmetry and the tendency for accounting fraud and weakens the interaction relationship between integrity and the tendency for accounting fraud. Novelty: This study introduces whistleblowing as a moderating variable, which offers a new perspective on the tendency of accounting fraud in state-owned enterprises. Implications: This study explores the importance of whistleblowing systems in business activities. Information asymmetry and integrity has an influence on the tendenci for accounting fraud suggesting that such disclosure can enhance public trust.
The Effect of Good Corporate Governance, Earning Management on Firm Value Wahyu Fikri Darmawan; Umaimah Umaimah
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1922

Abstract

General Background: Firm value serves as a long-term goal to attract investors and ensure sustainable growth, while Good Corporate Governance (GCG) addresses agency conflicts to enhance value. Specific Background: Enterprise value and GCG are essential for creating ethical, competitive, and resilient organizations, enabling firms to navigate global economic and social challenges. Knowledge Gap: Despite prior research, inconsistencies remain regarding the impact of GCG and earnings management on firm value, necessitating further study. Aims: This study examines the influence of GCG, earnings management, and firm-specific factors on firm value, providing insights for investment decisions. PBV is used as a proxy for firm value, while the Jones model represents earnings management, with GCG measured through board composition, independent commissioners, and audit committees. Methods: Using a quantitative approach, the study analyzed 155 data points from new coal mining companies listed on the Indonesia Stock Exchange (2019–2023) through purposive sampling and documentation techniques. Results: The board of directors significantly enhances firm value, while the audit committee and independent commissioners are less effective. Earnings management negatively impacts firm value by creating informational asymmetry. Novelty: By integrating signal theory, the study offers a unique perspective on mitigating information asymmetry through transparent reporting. Implications: The findings contribute to improving corporate governance practices and guiding investment strategies.
Accrual Accounting Compliance Drivers: An Indonesian Public Sector Study Ashari, Mokhamad Meydiansyah
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1931

Abstract

General Background: The transition to accrual accounting in the public sector is widely considered essential for improving financial transparency, accountability, and management efficiency. However, its implementation presents significant challenges, particularly in developing countries. Specific Background: Indonesia's transition to accrual accounting, mandated by Government Regulation 71 of 2010, aimed to enhance financial reporting but has faced persistent compliance issues. Knowledge Gap: Despite the theoretical advantages of accrual accounting, empirical research on the factors influencing compliance, particularly in the Indonesian public sector, remains limited. Existing studies often rely on small sample sizes and qualitative approaches, leaving a gap in comprehensive, data-driven analyses. Aims: This study investigates the key drivers of compliance with accounting standards in Indonesian public sector institutions, focusing on audit opinions as a compliance proxy. Methods: A mixed-methods approach was employed, combining survey responses, structured interviews, focus group discussions, and panel data analysis using an ordered probit regression model. Results: Adoption time was the most significant factor influencing compliance, with institutions requiring at least five years for full adaptation. Contrary to expectations, central government entities exhibited lower compliance than local governments. Regional factors and resource dependency showed no significant impact. Novelty: This study bridges methodological gaps by integrating quantitative and qualitative data, offering a holistic perspective on compliance determinants. Implications: Policymakers should allow extended implementation timelines, tailor support mechanisms for different government levels, and prioritize long-term capacity building over immediate compliance benchmarks. The findings provide valuable insights for developing countries undergoing similar public sector accounting reforms.
How Green Investment Affects Stock Returns: Exploring the Role of Financial Performance Putrika, Uun; Ardianto
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1938

Abstract

General Background: Green investment is increasingly recognized as a key driver of financial and environmental sustainability. Specific Background: While prior research has examined its impact on stock returns, limited studies focus on emerging markets and the moderating role of financial performance. Knowledge Gap: The relationship between green investment and stock returns remains unclear, particularly regarding the influence of Return on Assets (ROA). Aims: This study investigates the effect of green investment on stock returns and examines whether ROA moderates this relationship. Methods: A quantitative approach was applied to panel data from 10 SRI KEHATI-listed companies (2019–2023). Green investment was measured using the PROPER rating system, and panel regression analysis was conducted. Results: Findings indicate that green investment positively influences stock returns, with ROA strengthening this effect. Novelty: This study extends the literature by focusing on an emerging market and integrating ROA as a moderating factor. The use of PROPER ratings adds a novel environmental performance metric. Implications: The results highlight the need for firms to align green investment strategies with financial efficiency, offering insights for investors and policymakers to promote sustainability-driven financial growth
Analyzing Profitability, Firm Size, and Capital Structure’s Impact on Firm Value Elisa Dwi Handini; Dwi Ermayanti Susilo
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1953

Abstract

General Background: Firm value is a crucial indicator of corporate performance, influenced by profitability, firm size, and capital structure. Understanding these relationships is essential in financial research, particularly in the food and beverage (F&B) sector. Specific Background: Previous studies on Indonesia Stock Exchange (IDX)-listed F&B firms (2021–2023) provide inconsistent findings regarding the effects of profitability and firm size on firm value, with capital structure serving as a potential mediating factor. Knowledge Gap: While some research suggests a direct impact of profitability and firm size on firm value, others argue that these relationships are indirect or insignificant, indicating a need for further investigation. Aims: This study analyzes the influence of profitability and firm size on firm value, considering capital structure as an intervening variable. Methods: A quantitative approach was applied, analyzing data from 17 IDX-listed F&B firms using statistical techniques such as path analysis, classical assumption tests, and hypothesis testing. Results: Profitability and firm size do not significantly affect firm value directly; however, capital structure mediates their influence. Novelty: This study clarifies the mediating role of capital structure in firm value determination, addressing inconsistencies in previous research. Implications: The findings suggest that F&B firms should strategically manage their capital structure to enhance firm value, rather than relying solely on profitability or scale.
Social Responsibility Disclosures: Links to Financial Violations and Performance Africano, Fernando; Desiana, Lidia; Sakti, Ilham Prawidi
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1895

Abstract

General Background: Corporate social responsibility (CSR) disclosure reflects a company’s accountability to societal and environmental concerns, making it essential to explore the factors influencing such disclosure. Specific Background: This study investigates CSR disclosure in the context of non-financial disclosures by companies listed on the Indonesia Stock Exchange (IDX), providing empirical evidence and theoretical insights. Knowledge Gap: While previous research has examined CSR disclosure, the interplay between financial pressure, firm size, financial performance, regulatory compliance, and environmental impacts remains underexplored. Aims and Methods: The study aims to analyze how these factors collectively influence CSR disclosure. Using secondary data from the Financial Services Authority and the IDX, a quantitative approach is applied with path analysis conducted via SPSS software. Results: Financial pressure significantly affects compliance with financial regulations. Firm size impacts environmental outcomes, which, in turn, along with firm size, drive CSR disclosure. Environmental impact mediates the relationship between firm size and CSR disclosure. Novelty: This study uniquely identifies the mediating roles of financial performance and environmental impact in the relationships among financial pressure, regulatory violations, firm size, and CSR disclosure. Implications: CSR embodies an organization's responsibility to address the societal and environmental effects of its activities, advocating ethical, transparent practices that foster sustainable development and community well-being.
The Impact of Earnings Management and Distress on Tax Aggressiveness: The Role of Company Size Lestari, Ayu Endah; Melzatia, Shinta; Melzatia, Haura Hazimah
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1870

Abstract

General Background: Taxes are a critical source of national revenue and play a central role in maintaining economic stability, particularly in emerging economies such as Southeast Asia. The growing intensity of corporate tax planning practices has created challenges in ensuring effective tax collection. Specific Background: In Indonesia, corporations often perceive taxes as a financial burden, leading to strategic behaviors aimed at minimizing tax obligations. Such practices hinder the government's ability to achieve its fiscal targets. Knowledge Gap: Although prior studies have examined various determinants of tax aggressiveness, limited research has integrated earnings management, financial distress, and thin capitalisation into a single analytical framework, particularly considering the moderating role of firm size. Objective: This study investigates the influence of earnings management, financial distress, and thin capitalisation on corporate tax aggressiveness, while also exploring whether firm size moderates these relationships. Methods: The study employs panel data from 19 raw material companies in Indonesia over the 2018–2022 period (145 firm-year observations), using multiple regression analysis with EViews 12. Results: Earnings management and financial distress have a significant positive effect on tax aggressiveness, whereas thin capitalisation does not. Firm size moderates the effects of earnings management and financial distress, but not thin capitalisation. Novelty: This research offers an integrated model that combines multiple financial dimensions to explain tax aggressiveness behavior. Implications: The findings provide strategic insights for policymakers and tax authorities to improve regulatory frameworks and strengthen oversight, especially in capital-intensive industries.
Acceptance of Accounting Information System of Cooperative Laboratory Permatasari, Carolina Lita; Luhsasi, Dwi Iga
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1973

Abstract

General Background: Accounting information system is an important tool for profit and non-profit organisations, which supports the preparation of financial statements that are critical for managerial decision making. Specific Background: In the domain of behavioural accounting, the emphasis is not only on recording financial transactions but also on understanding how human behaviour affects the interpretation and utilisation of accounting information. Knowledge Gaps: Previous research has identified limited or insignificant effects of perceived ease of use and perceived usefulness on users' interest and intensity in using accounting information systems, indicating a gap in understanding system adoption behaviour. Objective: This study aims to examine the influence of perceived ease of use, perceived usefulness, attitude towards use, and intensity of use on the actual use of co-operative accounting information systems, and to assess user acceptance of such systems in financial reporting. Methods: This study used a quantitative approach with path analysis to evaluate the hypothesised relationships. Results: The findings showed significant positive effects among most of the variables, except for the insignificant effect of perceived ease of use on usage intensity. Novelty: This challenges the basic tenet of the Technology Acceptance Model (TAM), which states that ease of use should drive usage behaviour. Implications: Improving perceived usefulness should be prioritised over simplicity to increase system adoption.

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