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JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Published by Universitas Islam 45 Bekasi
ISSN : 25812343     EISSN : 20864264     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax Acoounting, and Auditing.
Arjuna Subject : -
Articles 401 Documents
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Apakah Pengungkapan Dana CSR Memperkuat Nilai Perusahaan? Peran CSR Assurance sebagai Variable Moderasi Eza Gusti Anugerah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11345

Abstract

This study explores the effect of corporate social responsibility (CSR) expenditure on firm value and examines the moderating role of CSR assurance in energy-sector companies listed on the Indonesian Stock Exchange from 2020 to 2022. Using purposive sampling, a total of 44 firms were analyzed over a three-year period. Panel data regression was employed, applying a random-effects model with cluster-robust standard errors, clustered at the firm level. The results reveal that CSR expenditure alone does not significantly influence firm value. CSR assurance exhibits a significant negative direct effect on firm value, while the interaction between CSR expenditure and CSR assurance shows a significant positive effect. These findings suggest that CSR assurance enhances the credibility of CSR expenditure, improving its impact on firm value. The study contributes to the literature by providing empirical evidence on the combined effects of CSR expenditure and assurance in energy-sector companies. Practically, it highlights the importance for firms to integrate third-party assurance into their CSR reporting to strengthen stakeholder trust and maximize value creation.
Pengaruh ESG dan NPL terhadap Stock Return dengan Moderasi Covid-19 dan LDR pada Bank ASEAN Anita; Erni Herniwati; Ahmad Fikri Alamin; Dwinjayana Santo Nugroho
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11362

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) and Non-Performing Loans (NPL) on stock returns in banking companies across ASEAN countries, as well as to examine the moderating roles of the Loan to Deposit Ratio (LDR) and the Covid-19 pandemic. A causal quantitative approach was employed, using secondary data from 98 banking firms listed in the ESG index from 2021 to 2023. Data analysis was conducted through multiple linear regression using SPSS version 25. The results indicate that ESG has a positive effect on stock returns, while NPL does not significantly affect stock returns. When moderated by LDR, ESG's effect becomes insignificant, whereas NPL shows a significant impact on stock returns. In contrast, moderation by Covid-19 does not significantly influence the relationship between ESG or NPL and stock returns.
Mendeteksi Fraud di Era Digital: Pengaruh Literasi Akuntansi terhadap Kesiapan UMKM dalam Mengadopsi AI: Detecting Fraud in the Digital Era: The Impact of Accounting Literacy on MSME Readiness to Adopt AI Hani Fitria Rahmani; Ricky Bryan D.P. Tampubolon; Irma Sriwijayanti; Iman Firmansyah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11367

Abstract

The digital transformation driven by Artificial Intelligence (AI) has become a strategic necessity for fraud detection, including within the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of accounting literacy on the readiness to implement AI-based fraud detection systems, and to examine the mediating role of fraud risk awareness. A quantitative approach was employed, using a survey of 120 MSME actors in the Jabodetabek area, and data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that accounting literacy has a positive and significant effect on AI readiness. Furthermore, fraud risk awareness significantly mediates this relationship. These findings reinforce the framework of the Theory of Planned Behavior, where accounting literacy shapes attitude and perceived behavioral control, while fraud awareness serves as a subjective norm that supports technology adoption. The study concludes that strengthening internal capacity is a crucial foundation for effective and sustainable digital transformation in MSMEs.
Mengungkap Faktor-Faktor Pendorong Pergantian Auditor dengan Reputasi Auditor sebagai Variabel Moderasi Harry Budiantoro; Perdana Wahyu Santosa; Hesty Juni Tambuati Subing
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.11560

Abstract

This study aims to examine the effect of audit opinion, firm size, management change, and financial distress on auditor switching, with auditor reputation as a moderating variable, using a quantitative approach on 65 observations of companies listed in the Jakarta Islamic Index (JII) during 2019–2023. The findings reveal that audit report lag and firm size have a negative effect on auditor switching, financial distress has a positive effect, while management change shows no significant effect, and auditor reputation does not moderate these relationships. The managerial implications suggest that companies should maintain audit timeliness and operational stability to avoid unnecessary auditor switching, while carefully managing financial conditions as financial distress significantly increases the likelihood of switching, potentially raising costs and damaging investor trust.
Pengaruh BTD, IOS, Dan Struktur Modal Terhadap Kualitas Laba Pada Sektor Consumer Non-Cyclicals Giawan Nur Fitria; Mita Amelia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.11579

Abstract

This quantitative research examines the influence of BTD, IOS, and Capital Structure on Earnings Quality. It uses secondary data from the annual reports of consumer no- cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The purposive sampling method was used to obtain a sample of 170 samples, by analyzing a multiple linear regression model. This research study revealed that BTD and Capital Structure did not have a significant effect on Earnings Quality. Meanwhile, IOS had a significant negative effect on Earnings Quality.
Pengaruh Penerapan E-system Perpajakan, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak : (Studi pada KPP Pratama Bekasi Barat) Anisa Ayu Safitri; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.11700

Abstract

This study aims to analyze the impact of the implementation of the e-tax system, quality of tax services, and tax sanctions on the compliance of individual taxpayers. This study uses primary data obtained by distributing questionnaires to individual taxpayers who are users of e-Registration, e-Filing, and e-Billing registered at the Bekasi Barat Tax Office (KPP). The sampling technique used in this study is Convenience Sampling with a total of 115 respondents. This study uses a quantitative approach with Multiple Linear Regression Analysis and IBM SPSS Statistics 26 as a tool. The test results show that the implementation of the e-tax system and tax penalties has a significant effect on taxpayer compliance, while the quality of tax services does not have a significant effect on taxpayer compliance.
Pengaruh Audit Tenure, Ukuran Perusahaan dan Spesialisasi Industri terhadap Kualitas Laporan Keuangan Ita Andriyani; Iman Waskito
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.11730

Abstract

This study aims to investigate the impact of audit tenure, company size, and auditor industry specialization on the quality of financial reports in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2024. Financial report quality is proxied using a non-modified audit opinion and measured using the dummy. The sampling technique used was purposive sampling, which resulted in 425 research samples from 660 observations. Data were analyzed using logistic regression analysis using IBM SPSS 23. The results showed that company size had a significant effect on the quality of financial reports, while audit tenure and auditor industry specialization had no effect on the quality of financial reports. Keywords: Financial Report Quality; Audit Tenure; Company Size; Auditor Industry Specialization; Unmodified Audit Opinion
Determinan Penerapan SAK EMKM dan Implikasinya terhadap Kualitas Laporan Keuangan UMKM Kuliner di Kabupaten Tangerang Maman Sulaeman; Aning Fitriana
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.12076

Abstract

The low level of adoption of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs in Indonesia has resulted in poor financial reporting quality and limited access to financing. This study aims to analyze the factors influencing the level of SAK EMKM implementation and its impact on the quality of financial statements among culinary MSMEs in Tangerang Regency. The study employs a quantitative approach using a survey method involving 404 culinary MSME respondents. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that understanding of SAK EMKM has a positive effect on the level of SAK EMKM implementation (path coefficient 0.357). Perceived benefits have a positive effect on the level of SAK EMKM implementation (path coefficient 0.291). Business scale also has a positive effect on the level of SAK EMKM implementation (path coefficient 0.277). Furthermore, the level of SAK EMKM implementation has a positive effect on the quality of financial statements (path coefficient 0.652). The research model explains 59.1% of the variance in the level of SAK EMKM implementation and 42.5% of the variance in financial reporting quality. The study concludes that understanding, perceived benefits, and business scale are important factors driving the adoption of SAK EMKM, and that the implementation of these standards contributes significantly to improving the quality of financial statements among culinary MSMEs
Efektivitas Peran Audit Syariah Dalam Meningkatkan Akuntabilitas Lembaga Zakat: Studi Literatur Nengsih Agustin; Sepky Mardian
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.12090

Abstract

Penelitian ini bertujuan untuk mendeskripsikan efektivitas peran audit syariah dalam meningkatkan akuntabilitas lembaga zakat. Penelitian ini menggunakan metode tinjauan pustaka dengan menganalisis artikel jurnal relevan yang diterbitkan antara tahun 2015 dan 2025. Data yang digunakan diambil dari artikel ilmiah di basis data Google Scholar, yang dianalisis secara deskriptif melalui penilaian fungsi audit syariah dalam memastikan kepatuhan terhadap prinsip-prinsip syariah, meningkatkan transparansi, dan memperkuat akuntabilitas pengelolaan dana zakat. Hasil penelitian menunjukkan bahwa audit syariah memiliki peran penting dalam meningkatkan akuntabilitas lembaga zakat dengan memperkuat tata kelola, meningkatkan mekanisme pengendalian internal, dan membangun kepercayaan publik. Efektivitas audit syariah masih menghadapi berbagai kendala, seperti kurangnya standar audit syariah yang komprehensif, kemampuan yang tidak merata di antara auditor syariah, dan kurangnya regulasi pendukung. Oleh karena itu, penguatan tata kelola, pengembangan standar audit syariah yang komprehensif, dan peningkatan kualifikasi auditor syariah merupakan elemen penting dalam menjaga akuntabilitas lembaga zakat secara berkelanjutan.
Determinasi Valuasi Perusahaan di Era Investasi Global: Peran Transparansi Emisi Karbon, Performa Lingkungan, dan Ukuran Perusahaan Nissa Elmawati; Nurlaila Maysaroh Chairunnisa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.12219

Abstract

This study seeks to investigate the effect of carbon emission transparency, environmental performance, and firm size on company valuation, while incorporating foreign ownership as a moderating variable. The sample was determined using a purposive sampling approach, comprising energy and consumer non-cyclical firms that consistently published both annual and sustainability reports over the 2021–2023 period. The empirical findings demonstrate that carbon emission transparency and environmental performance exert a positive influence on company valuation. Conversely, firm size is found to be negatively associated with company valuation. With respect to the moderating mechanism, foreign ownership strengthens the relationship between carbon emission transparency and company valuation, as well as the relationship between environmental performance and company valuation. However, foreign ownership attenuates the effect of firm size on company valuation.

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