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Assets: Jurnal Akuntansi dan Pendidikan
Published by Universitas PGRI Madiun
ISSN : 23026251     EISSN : 24774995     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
ASSETS is an accounting term that means property. Together with the hope and spirit of our study program, ASSETS is expected to be a valuable repository that holds the results of thinking and research in the field of accounting and education. Our accounting and education sub-areas include financial accounting, management accounting, public sector accounting, accounting information system, auditing, taxation, accounting sharia, entrepreneurial accounting, banking accounting, innovation in accounting learning. This is in line with the vision of an accounting education study program mission that wants to create a well-characterized and independent educator, integrating the pure accounting and education science.
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Articles 6 Documents
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Search results for , issue "vol. 15 no. 2 (2026)" : 6 Documents clear
THE INFLUENCE OF PROFESSIONAL SKEPTICISM ON AUDITOR PERFORMANCE: THE ROLE OF PSYCHOLOGICAL WELL-BEING MODERATION Selly Hikmatur Rohmah; Rian Abrori; Mohamad Djasuli; Sultan Syah
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 2 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i2.23175

Abstract

This study aims to analyze the influence of professional skepticism on auditor performance and explore the role of psychological well-being moderation in these relationships. Professional skepticism is a crucial element in the audit process which plays a role in maintaining the objectivity and accuracy of the auditor in assessing audit evidence. On the other hand, psychological well-being is believed to enhance the effectiveness of skepticism by fostering a positive mental state, allowing auditors to work more optimally. This study employs a quantitative approach by distributing questionnaires to auditors working at Public Accounting Firms (KAP) in Surabaya. The data analysis technique used multiple linear regression and moderated regression analysis (MRA) tests. The results of the study show that professional skepticism has a significant positive effect on auditor performance. In addition, psychological well-being strengthens the relationship between professional skepticism and auditor performance, indicating that auditors with a healthy psychological state are better equipped to optimize their skepticism when carrying out audit tasks
Environmental, Social, and Governance Scores and Systematic Risk on The Indonesia Stock Exchange I Kadek Bellyoni Dwijaya; Santi Rahamwati; Saparman; Sri Dewi Fitrianingsih
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 2 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i2.23336

Abstract

The application of Environmental, Social, and Governance principles is an important element in ensuring long-term business sustainability and stability. Although in theory, good ESG performance can reduce corporate risk, empirical results show mixed findings. The lack of studies in Indonesia that partially examine the impact of each ESG dimension on systemic risk is a gap in this research because most previous studies are aggregate and focus on the context of developed countries. This study uses a quantitative approach from 32 companies that consistently reported ESG scores during the research period. Systemic risk is measured using stock beta through market regression, while the influence of ESG is analyzed using the Ordinary Least Squares regression method. The results show that overall, ESG scores do not have a significant effect on corporate systemic risk. The Social dimension has a significant negative effect on stock beta. Conversely, the Environmental and Governance dimensions did not have a significant effect on systemic risk. Social aspects play a major role in reducing market risk for companies in Indonesia, while environmental and governance dimensions have not yet shown a significant effect. These findings have implications for investors and regulators to pay more attention to social factors in risk management and sustainable investment policies.
CEO Turnover and Voluntary Auditor Switching: Evidence from Indonesian Manufacturing Firms Roza Mulyadi; Instianingsih
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 2 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i2.24136

Abstract

Voluntary auditor switching is an important phenomenon in corporate governance practices as it can affect audit quality and independence. This study aims to analyze the influence of audit opinion, financial distress, audit fees, and firm size on voluntary auditor switching, with CEO turnover as a moderating variable. The research employs panel data from 73 manufacturing companies listed on the Indonesia Stock Exchange during the 2017–2023 period, resulting in a total of 511 annual observations. The analytical techniques used are logistic regression and moderated regression analysis (MRA). The results show that audit opinion, financial distress, and firm size significantly affect voluntary auditor switching, while audit fees have no effect. Furthermore, CEO turnover is proven to moderate the influence of audit opinion on voluntary auditor switching but does not moderate the relationship between financial distress, audit fees, and firm size with the decision to switch auditors. These findings provide implications for corporate stakeholders in considering internal factors and management changes when making audit decisions oriented toward enhancing accountability and transparency. Keywords : Auditor Switching; Financial Distress; Audit Fee; Audit Opinion; Firm Size.
CEO Busyness, Climate Risk, and Capital Structure on Firm Value: Evidence from High-Carbon Firms in Indonesia Andi Kusuma Negara; Hendra Galuh Febrianto; Dede Sunaryo; Amalia Indah Fitriana; Mikail Kartaloğlu
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 2 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i2.24171

Abstract

Corporate governance and sustainability issues are increasingly urgent areas of research, especially for carbon-intensive companies facing regulatory pressures and market expectations regarding climate risks. The urgency of this research lies in the need to understand how internal factors, in the form of CEO busyness and external factors in the form of climate risk, affect company value, as well as how financial policies through capital structures can play a role as a mitigation mechanism. The purpose of this study is to analyze the influence of CEO busyness and climate risk on firm value, and to test the role of capital structure as a mediating variable. This study employs a quantitative, structural equation modeling (SEM-PLS) approach on a sample of carbon-based companies in Indonesia. The results show that CEO busyness and climate risk negatively affect firm value, while capital structure positively affects firm value. In addition, the capital structure has been proven to partially mediate the influence of CEO busyness and climate risk on firm value. These findings confirm that the right funding policies can mitigate the negative impact of weak internal governance and external pressures, such as climate risks. The contribution of this research is to strengthen Agency Theory, Legitimacy Theory, and Trade-Off Theory with new empirical evidence in the context of carbon-based enterprises. The novelty of this research lies in integrating the three theoretical perspectives into a single conceptual framework and in emphasizing the role of capital structure as both a compensation mechanism and an adaptation to internal and external factors that affect the company’s value.
The Effect of Institutional Ownership on Capital Structure and Firm Value: Evidence from LQ45 Companies in Indonesia Amalia Nur Chasanah; Diana Puspitasari; Risanda Alirastra Budiantoro
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 2 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i2.24320

Abstract

This study investigates the impact of institutional ownership on capital structure and firm value in LQ45 companies listed on the Indonesia Stock Exchange during 2023–2025. Specifically, it examines the mediating role of the Debt-to-Equity Ratio (DER), while controlling for profitability (ROA) and liquidity (current ratio). Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the results indicate that institutional ownership significantly enhances firm value, while DER does not mediate the relationship between independent variables and firm value. These findings highlight the role of institutional investors as monitors and market signals in Indonesian capital markets.
Determinants of Financial Reporting Quality in Public Health Institutions: Do Internal Control, Digital Utilization, and Human Competence Matter? The Moderating Role of Financial Literacy Rika Henda Safitri; Rochmawati Daud; Umi Kalsum
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 2 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i2.24330

Abstract

This study addresses the growing demand for accountability and transparency in the financial management of Puskesmas transitioning to Regional Public Service Agency (BLUD) status. It examines the effect of Internal Control Systems, Information Technology Utilization, and Human Resource Competence on the Quality of Financial Statements, with Financial Literacy as a moderating variable. Using a quantitative approach, data were collected from 102 Puskesmas personnel through a six-point Likert scale questionnaire and analyzed using PLS-SEM. The findings reveal that Internal Control Systems, Information Technology Utilization, and Human Resource Competence each have a positive and significant impact on the Quality of Financial Statements. The model demonstrates strong explanatory power, with an R-square value of 0.706, indicating that 70.6% of the variance is explained by the proposed variables. Financial Literacy also significantly strengthens the relationship between the independent variables and financial statement quality. These results emphasize the importance of strengthening internal controls, optimizing technology utilization, enhancing human resource competence, and improving financial literacy to ensure high-quality financial reporting and institutional readiness for BLUD implementation

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