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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Volume 22, Nomor 1, Tahun 2025" : 7 Documents clear
Does Corporate Governance Moderate Intellectual Capital on Corporate Sustainability Accounting? Husni, Mohamad dHREW
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.61-90

Abstract

The impact of intellectual capital on corporate sustainability and governance as a moderating variable is investigated. This research uses the PLS method. This research is about banks on the IDX in 2019-2023.This study demonstrates that structural and physical capital positively and significantly impact firm sustainability. Firm sustainability is significantly impacted negatively by human capital. The sustainability of a firm is not considerably affected by relational capital.  This research strengthens the resource-based view (RBV) theory in the context of the company's intellectual capital where it has unique resources and then creates a competitive advantage. This has practical implications so that companies are in a position to develop exceptional resources that competitors cannot copy, this is in keeping with the RBV view, which emphasises the importance of unique assets in creating competitive advantage.
The Influence Of Digital Transformation, Internal Control and Earning Management on Tax Avoidance Amanda, Jessica; Maryati, Sri; Patmawati, Patmawati
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.1-17

Abstract

This study aims to analyze the influence of digital transformation, internal control, and earning management on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The approach used is quantitative using secondary data obtained from the company's annual report. The analysis technique used is multiple linear regression with the help of SPSS version 27. The results of the study indicate that earning management and simultaneously have a significant effect on tax avoidance, while digital transformation and internal control do not show a significant effect partially on tax avoidance. The results of the study are expected to provide insight into how the adoption of digital technology and strengthening internal control systems can minimize tax avoidance practices, as well as how discretionary accruals can affect corporate tax decisions.
Water Disclosure in Indonesian Agriculture: The Roles of Ownership and Political Connections Wulandari, Asya Aulia; M, Poppy Nurmayanti
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.18-38

Abstract

This study examines the impact of ownership structures, in conjunction with political connections, on corporate water disclosure practices in Indonesian agriculture firms listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. The sample used in this study derive from Indonesian agricultural firms listed on the Indonesian Stock Exchange (IDX), a purposive sampling method was applied to all of the 16 suitable firms for the study, and panel data multiple regression analysis was conducted to test the proposed hypotheses. The analysis reveals that institutional ownership, managerial ownership, public ownership, and political connections have a significant influence on corporate water disclosure. Additionally, this study employs additional measurements by including control variables namely, firm size, leverage, return on asset and sales growth. 
Landbot-Based Interactive Chatbot as a Tax Learning Medium for 11th-Grade Vocational High School Students in Accounting and Financial Institutions Mafaza, Siti Hidanati; Nanda, Hanjar Ikrima; Prinstin, Eren
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.39-60

Abstract

Taxation learning in vocational high schools still faces various challenges, such as difficult material, limited use of interactive media, and low student motivation. This study aims to examine the effectiveness of an interactive chatbot based on Landbot as a learning medium for Income Tax material for 11th-grade Accounting and Financial Administration students at a private SMK in Malang Regency. Using a Research and Development method at the implementation stage and a one-group pretest-posttest design, this study measured students’ understanding before and after using the chatbot through learning outcome tests. The Wilcoxon Signed-Rank test results showed a significance value of 0.000 (< 0.05), indicating a significant improvement in learning outcomes. The average student score increased from 67.41 to 91.30 after the treatment. This proves that the interactive chatbot is effective enhancing comprehension of taxation material and provides a more engaging and flexible learning experience tailored to the needs of SMK students.
Implementation of Game-Based Learning Using Classcraft in Spreadsheet Instruction to Enhance Collaboration Among Accounting Vocational High School Students Wahyuni, Rika
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.91-113

Abstract

This study evaluates the effectiveness of Game-Based Learning using the Classcraft platform in enhancing students’ collaboration skills in Spreadsheet learning at Accounting Vocational Schools. The main issue addressed is the low student participation and collaboration in a subject often seen as technical and monotonous. Employing Kemmis and McTaggart’s Classroom Action Research model, the study was conducted over two cycles involving class X students at SMK Muhammadiyah 3 Singosari. Data were gathered through observation, questionnaires, tests, and documentation. Results showed an increase in collaboration skills from 64% (“sufficient”) in cycle I to 82% (“good”) in cycle II. Student learning completion also rose from 57% to 89%. Classcraft successfully fostered positive group interdependence, motivation, and engagement. These findings suggest that Classcraft is an effective, innovative tool for promoting collaboration in technical subjects like Spreadsheet learning.
Does Social Support Strengthen The Link Between Emotional Intelligence And Accounting Students’ 21st-Century Skills Mustofa, Muhammad Ifan Ali; Sugeng, Bambang; Sulistin, Iin
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.143-163

Abstract

This study aims to examine the effect of emotional intelligence on students' 4C (Critical Thinking, Creativity, Collaboration, and Communication) skills, with social support as a moderating variable. Explanative quantitative method was used with 119 vocational students of accounting and office administration as the sample through stratified random sampling technique. The results show that emotional intelligence has a significant effect on creativity, collaboration, and communication, but not on critical thinking. Social support only directly affects collaboration, but does not significantly moderate the relationship between emotional intelligence and the 4C skills. These findings confirm the importance of emotional intelligence in the development of 21st century skills, and show that the role of social support is still limited as a moderator.
The Influence of Board Characteristics on ESG Performance Sihombing, Sergyo Reziro
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.114-142

Abstract

This study aims to examine the influence of board characteristic which are board tenure, board remuneration, woman on board, and board age on ESG performance in companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study are all companies listed on the Indonesia Stock Exchange from 2019-2022, companies that make or complete annual reports and sustainability reports from 2019-2022, and companies that have ESG scores available during the observation period from 2019-2022. The sampling technique in this study used purposive sampling technique and obtained a sample of 28 companies. The data analysis method used is multiple regression analysis. The results of this study indicate that board tenure negatively influences the ESG performance, woman on board influences the ESG performance, board educational background and board age does not influence the ESG performance. Keywords: ESG Performance, Board Tenure, Board Remuneration, Woman on Board, Board Age

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