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INDONESIA
Jurnal ASET (Akuntansi Riset)
Published by Universitas Pendidikan Indonesia
ISSN : 20862563     EISSN : 25410342     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, and finance management.
Arjuna Subject : -
Articles 361 Documents
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Analyzing Regional Financial Transparency In Indonesia Through Internet Reporting Using CART Algorithm Musa, Marsuddin; Hajar, Nuzul Ibnu
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.90952

Abstract

The purpose of this study is to analyze the financial transparency of local governments in Indonesia through Internet Financial Reporting (IFR). The approach used is machine learning with the Classification and Regression Trees (CART) algorithm. The data used were secondary data, with 546 local governments in Indonesia as observation units. Data were analyzed using R version 4.5.1. The results of this study indicate 44% or 238 local governments are not transparent in disclosing financial reports through their official websites. The results of the CART analysis show that Audit Opinion is the variable that most influences IFR. Other independent variables also influence IFR, namely Regional Revenue, Financial Independence Ratio, Administrative Age of Local Government, and Per Capita Income. The optimal classification tree produces 7 segments that are able to predict new data with an accuracy of 64.24% and an AUC of 63.83%. The theoretical implications of this research provide a important contribution to the development of public sector accounting theory, particularly within the theoretical framework of transparency, accountability, and good governance. Practical implications include formulating strategies to minimize the number of local governments that are non-transparent in disclosing financial reports on their official websites, the characteristics of which are reflected in segments 5, 6, and 7. The novelty of this research is that it provides new insights into the analytical methods used. The use of machine learning with the CART algorithm has never been used by previous researchers to analyze regional financial transparency through IFR.
Factors influencing Financial Transparency and Accountability in Local Government: Evidence from IFMIS implementation in Ghana Awudu, Shaibu; Nugraha, N; Furqon, Chairul; Sari, Maya; Yuliawati, Ayu Khrishna
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.74873

Abstract

The objective of this research is to determine the impact of Ghana's Integrated Financial Management Information System's (GIFMIS) ability on the financial accountability and transparency of MMDAs. The research utilized quantitative and Ordinary Least Squares (OLS) regression analysis to investigate the impact of government policies, organizational culture, resource availability, technical infrastructure, user acceptance, and training on the performance of GIFMIS. The research found that technological infrastructure, resource availability, organizational culture, and government policies positively influenced financial transparency and accountability. Conversely, user acceptance and training have a detrimental impact on system efficacy. The data indicates that decentralization moderates these associations, leading to a significant reduction in the beneficial effects of the independent variables. Practical consequences include improving user training and harmonizing financial management techniques across decentralized governance institutions. Theoretical implications suggest the need to reinforce government policies and resources to ensure transparency. This research is beneficial in that it illuminates the necessity of balanced supervision and how decentralization complicates the adoption of financial management systems. This research stands out as it delves into the performance characteristics of GIFMIS within a decentralized governance system, unprecedented as it demonstrated the impact of decentralization on the relationship between organizational culture, technological infrastructure, government regulations, and financial accountability and transparency, in contrast to prior research that has focused on centralized systems.
Does Board Gender Diversity Moderate The Impact of Financial Distress on Tax Avoidance? Manuella, Livia; Carolina, Verani
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.83299

Abstract

This study aims to analyze the role of gender in moderating the effect of financial distress on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This study used a quantitative method with a secondary data approach obtained from the company's financial statements. 156 samples from a total of 650 companies in the primary consumption sector in 2019-2023 were analyzed using the panel data moderated regression method. The results showed that financial distress has a significant effect on tax avoidance. Companies that are struggling financially are often also more likely to avoid paying taxes. Gender has been shown to play a role in the connection between financial distress and tax avoidance. Having female directors can reduce the effect of financial distress on tax avoidance, as female directors tend to be risk averse. The implications of this study suggest that increasing the proportion of women in the board of directors can be one of the effective strategies in improving tax compliance and corporate financial transparency. Therefore, the government and relevant authorities may consider implementing policies that encourage gender diversity at the board of directors level. The novelty of this study is the use of gender as a moderating variable with the latest time period, offering valuable insights and contributing to the latest literature on gender, financial distress, and tax avoidance.
When International Expansion Enhances Audit Quality: Evidence from Foreign Subsidiaries in U.S. Firms Artiningsih, Arika; Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.91834

Abstract

Main Purpose This study aims to examine the effect of foreign subsidiaries on the audit quality of U.S. firms and to assess how institutional distance between European and non-European regions moderates this relationship. Method The study employs a quantitative approach using panel data regression on 18,849 firm-year observations from 2017–2024. The analysis controls for firm and year fixed effects and applies two-way clustered standard errors to ensure robust estimations. Main Findings The results show that the presence of foreign subsidiaries has a positive and significant effect on audit quality, supporting the response-dominant hypothesis, which posits that auditors respond to higher audit risks through increased diligence and effort. The effect is stronger for firms with subsidiaries in Europe, where institutional systems and audit practices more closely resemble those in the United States, compared to non-European regions. Overall, the results suggest that cross-border complexity does not necessarily impair audit quality but can enhance it when supported by a strong regulatory environment. Theory and Practical Implications The findings extend agency, information complexity, and audit demand theories to a cross-border setting and reinforce the relevance of institutional distance theory. Practically, they highlight the need for enhanced auditor coordination, global audit integration, and adaptive oversight for partially internationalized firms. Novelty This study provides new evidence that firms in the early stages of internationalization—those with foreign subsidiaries but not yet full MNCs—can improve audit quality when auditors effectively manage cross-border complexity and institutional differences. 
When Dividends Speak: Corporate Strategy or Market Signal? Puspitasari, Ratih; Tullah, Dewi Sarifah; Widyaningsih, Aristanti; Haziqah, Ana; Zakaria, Nor Balkish; Febrian, Jan; Supriadi, Yoyon
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.81803

Abstract

This study examines the mediating role of dividend policy in the relationship between investment opportunities, leverage, and foreign ownership on market reaction in Indonesia’s energy and basic materials sectors. This research employs multiple linear regression analysis with the Sobel mediation test, using secondary data from 133 publicly listed companies between 2017 and 2023. Data analysis is conducted using EViews 9. The findings show that investment opportunities negatively affect dividend policy, as firms with high growth potential retain earnings. Foreign ownership positively influences dividend policy, suggesting that foreign investors demand higher dividends as a control mechanism. Leverage does not significantly affect dividend policy. Dividend policy positively impacts market reaction, supporting signaling theory, and mediates the effect of investment opportunities and foreign ownership on market reaction but not leverage. These results reinforce corporate life cycle and signaling theories while highlighting that leverage is not a primary determinant of dividend policy. Managers should balance dividend payments with growth strategies, while investors should view dividends as signals of financial stability. This study contributes by incorporating foreign ownership as a determinant of dividend policy and analyzing underexplored sectors in Indonesia.
Mediation Analysis of Financial Performance in the Influence of Green Accounting on Company Value Faedah, Nurfaedah; Azis, Nur Alimin; Bunyamin, Bunyamin; Hadidu, Andi
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.93075

Abstract

This study aims to determine and analyze the effect of inexperienced Green accounting on company value, with financial performance as a mediating variable. Increased environmental awareness has encouraged companies to integrate green accounting practices that reflect environmental costs and benefits in their financial statements. Although green accounting requires initial investment, this practice is believed to enhance a company's image and reputation, which ultimately affects its value. The research sample consisted of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. with Financial Performance (ROA) as a mediating variable, shows that the application of green accounting, measured based on the level of GRI disclosure coverage, has no significant effect either directly on Company Value (measured by Tobin's Q) or indirectly through Financial Performance. These findings, supported by Partial Least Squares – Structural Equation Modeling (PLS–SEM) analysis, confirm that Financial Performance (ROA) does not play a significant role as a mediating variable. The implications of these results indicate that companies need to shift from merely complying with formal disclosure (based on GRI) to improving substantive quality and more in-depth reporting of inexperienced accounting, so that their sustainability efforts can truly increase profitability and positive perceptions in the eyes of investors or the capital market. This study suggests exploring other mediating or moderating variables in the future to enrich the understanding of the factors that link sustainability practices with Company Value.
Eco-Efficiency Assessment of Circular Economy Strategies in Indonesian Textile Manufacturing Process Yanti, Lia Dama; Jatiningrum, Citrawati; Oktari, Yunia
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.98654

Abstract

This study investigates the effectiveness of circular economy strategies in textile manufacturing and seeks to formulate a process-level eco-efficiency evaluation framework incorporating Life Cycle Assessment (LCA), Life Cycle Costing (LCC) and Overall Equipment Effectiveness (OEE). The research analyzes a medium-scale textile facility in West Java, Indonesia, using a gate-to-gate framework in order to assess three intervention scenarios of renewable energy adoption, recycled materials, and a hybrid of both. The data reveal that the integrated scenario provides a significant uplift of Environmental Performance (EP), Value Performance (VP), and Extended Eco-Efficiency (EEP) up to 260% of its baseline figures. The results indicate that dual interventions provide complementary effects due to carbon emissions cut and reduced life cycle costs while remaining operationally effective. Methodologically, the study operationalizes a multi-dimensional eco-efficiency indicator at a micro-process level to yield quantitative support of sustainability strategies in manufacturing. Moreover, the methodology provides a solution to the practical implications by offering an integrated model for assessing cost-effective circular practices, particularly in developing country contexts.
Impact of Audit Standards Understanding and Technology Use on Effectiveness Agustina, Putu Ayu Anggya; Dewi, Putu Pande R. Aprilyani
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.92368

Abstract

This study examines the influence of audit standard comprehension and technology utilization on audit process effectiveness in Denpasar City, an emerging regional market with increasing digitalization in financial reporting. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), and data were collected from 100 professional auditors working in both public and private institutions. The constructs were measured using validated reflective indicators, and the structural model was tested using SmartPLS through assessments of outer loadings, composite reliability, convergent validity, and bootstrapping for hypothesis testing. The findings reveal that audit standard comprehension has a strong and statistically significant effect on the effectiveness of the audit process (path coefficient = 0.585; p 0.001). This result indicates that auditors with a deeper understanding of professional standards demonstrate greater accuracy, stronger procedural judgment, and improved audit execution. Technology utilization also shows a significant positive effect on audit process effectiveness (path coefficient = 0.407; p 0.001), highlighting the role of digital tools, data analytics, and automated audit systems in enhancing audit efficiency and precision. Together, the two predictors explain 97.3% of the variance in audit process effectiveness, indicating a highly robust model. The results emphasize the importance of strengthening auditor expertise and digital readiness to improve audit quality and meet the growing complexity of financial accountability in emerging market environments.
Fiscal Decentralization and Financial Performance: The Mediating Role of Capital Expenditure Hendaris, Raden Budi; Siraz, Rahmat
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.96168

Abstract

AbstractMain Purpose This study aims to analyze the influence of fiscal decentralization on the financial health of local governments by placing capital expenditure as a mediation variable. Method This study uses a quantitative approach based on secondary data from 482 Indonesian local governments during 2019–2023. The hypotheses were tested using panel regression and path analysis to examine the mediating role of capital expenditure. Main Findings The findings show that the efficiency of the transformation of funds into public investment is the main determinant of the success of fiscal decentralization. Targeted capital expenditure allocation has been proven to be able to improve regional accountability and financial reporting standards automatically. Regional financial stability is highly dependent on the ability of local governments to manage development budgets to optimize existing resources.Theory and Practical Implications Theoretically, this study strengthens the accounting literature on the important role of productive assets in maintaining the sustainability of public sector financial performance. Practically, local governments are encouraged to be more selective in spending policies so that central funds have a long-term impact on fiscal stability. Novelty The novelty of this research lies in the use of an accounting perspective that positions capital expenditure as an intermediate factor in determining sustainable regional financial performance. 
Analysis Opinion Audit Going Concern : Does Audit Committee Could Make It Better? Idawati, Wiwi; Khasanah, Uswatun; Widarsono, Agus
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.74695

Abstract

This study aimed to test the audit committee's ability to moderate liquidity, leverage, and profitability to audit opinions going concerned with firm size as a control variable in infrastructure companies listed on the Indonesia Stock Exchange from 2017 to 2022. This study employs a causality research design and employs secondary data analyzed using the SPSS application. This study utilized a purposive sampling strategy to pick 195 observations from a total population of 39 infrastructure companies listed on the Indonesia Stock Exchange from 2017 to 2022. Lliquidity and leverage do not affect going concern audit opinions, while profitability hurts going concern audit opinions. Looking at the audit committee, the results reveal that its presence can amplify the impact of liquidity on the audit opinion at hand, but it cannot mitigate the effects of leverage or profitability.

Page 35 of 37 | Total Record : 361

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