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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 180 Documents
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The Effect of Thin Capitalization on Tax Avoidance: A Literature Review From 2015 to 2025 Alisya Putri Salsabila; Hastanti Agustin Rahayu
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, 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.22.2.199-221

Abstract

Studi ini menyajikan Tinjauan Pustaka Sistematis (TPL) tentang dampak kapitalisasi tipis terhadap penghindaran pajak berdasarkan analisis 21 jurnal SINTA 2 dan 3 terakreditasi dari tahun 2015 hingga 2025. Hasil sintesis menunjukkan bahwa hubungan antara kedua variabel tidak konsisten, dengan temuan yang bervariasi: signifikan, positif, negatif, dan tidak berpengaruh. Variasi ini didorong oleh perbedaan teori yang mendasari (Teori Keagenan yang dominan), konteks penelitian, karakteristik sampel, dan proksi yang digunakan (Rasio MAD dan DER untuk kapitalisasi tipis; ETR dan CETR untuk penghindaran pajak). Studi ini menyoroti keterbatasan metodologi dalam literatur yang ada dan merekomendasikan perbaikan metodologi, diversifikasi proksi, dan perluasan konteks penelitian untuk studi mendatang.
Doing Well by Blowing Right: How Whistleblowing Practice Enhances Corporate Risk Disclosure Dewi Mustika Ratu
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, 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.22.2.222-232

Abstract

Given the prevalence of corruption scandals in State-Owned Enterprises (SOEs), it is crucial to assess the effectiveness of whistleblowing systems in promoting transparency of risk management information. Therefore, this study investigates the relationship between whistleblowing practices and the level of corporate risk disclosure. Using archival methods, observations were conducted between 2016 and 2021 at SOEs listed on the Indonesia Stock Exchange (IDX). As expected, using stakeholder theory and the "doing well by doing good" perspective, effective whistleblowing provides information about current and potential risks that are not easily detected. Therefore, regulators and investors need to critically evaluate information in risk disclosures, by considering whistleblowing as a positive signal of reliable corporate governance.
Corporate Governance Structure Impact on Bank Firm Value in Indonesia 2021-2024 Meyta Ayu Resandy; Marsono Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, 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.22.2.164-178

Abstract

National economic stability is influenced by the banking sector as a financial intermediary. This study develops an agency theory based model to explain the role of corporate governance in enhancing firm value. Using quantitative methods with multiple linear regression, the research examines banking companies listed on the Indonesia Stock Exchange (IDX) during 2021 to 2024, based on secondary data from annual reports. Analysis includes classical assumption tests and hypothesis testing. Results show that corporate governance structures such as board size, audit committee size, board independence, and institutional ownership significantly affect firm value (Tobin’s Q). Board size, audit committee size, and board independence have positive effects, while institutional ownership has a negative effect. The findings contribute to strengthening corporate governance practices in the Indonesian banking sector.
Deferred Tax Expense and Tunneling Incentive Influence on Tax Avoidance via Transfer Pricing Annisa Nur Maghfirah Armadhana; Sisca Santika; Nurul Musfirah Khairiyah
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, 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.22.2.179-198

Abstract

This research aims to analyze the effect of Deferred Tax Expense and Tunneling Incentives on Tax Avoidance with Transfer Pricing as an intervening variable in multinational companies located in Indonesia. This study uses a quantitative approach with secondary data from 17 multinational companies listed on the OECD website during the period of 2022–2024. The analytical technique used is path analysis to test the direct and indirect relationships between variables. The research results indicate that simultaneously, Deferred Tax Expense and Tunneling Incentive have an influence on Tax Avoidance. Partially, the Deferred Tax Expense has a negative impact on Tax Avoidance, Tunneling Incentive does not affect Tax Avoidance, Deferred Tax Expense does not affect Transfer Pricing, Tunneling Incentive does not affect Transfer Pricing, Transfer Pricing cannot mediate the effect of Deferred Tax Expense on Tax Avoidance, and Transfer Pricing cannot mediate the effect of Tunneling Incentive on Tax Avoidance.
Water Disclosure in Indonesian Mining Companies: The Role of Size, Leverage, Market Value, and Growth Muhammad Azlan Rifai; Poppy Nurmayanti M.; Ulfa Afifah
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, 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.22.2.304-329

Abstract

AbstractThis study investigates the primary drivers behind Corporate Water Disclosure (CWD) within the Indonesian mining sector, analyzing data from 16 IDX-listed companies spanning 2018–2023. Prompted by growing scrutiny over water resource management and corporate sustainability, this research employs a quantitative approach using Eviews13 with panel data regression (Fixed Effect Model) to assess the impact of firm size, leverage, market value, company growth, firm age, and CEO expertise. The analysis determines that all variables, excluding company growth, significantly influence CWD levels. These outcomes support Stakeholder and Signaling theories, highlighting CWD as a vital strategic tool for gaining legitimacy, ensuring regulatory compliance, and building essential stakeholder trust.Keywords: Corporate Water Disclosure, Firm Characteristics, CEO Expertise, Sustainability Reporting, GRI 303, Mining Industry.
Do Audit Quality Enhancements Improve Financial Reporting Credibility? A Systematic Literature Review Yudi Basma Albahrun; Rui Lopes; Andi Kusumawati; Agus Bandang
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, 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.22.2.233-272

Abstract

This systematic review examines whether, how, and under what conditions audit quality enhancements (AQEs) strengthen financial reporting credibility (FRQ). Following PRISMA procedures, we screened 2015–2025 studies and synthesized 25 core articles; a VOSviewer map highlights three clusters: (i) governance and audit committees, (ii) audit process and policy levers (effort, specialization, rotation/EQCR, ISQM-1/ISA 220, and KAM/CAM design), and (iii) reporting outcomes and earnings management. Overall, AQEs correlate with lower discretionary accruals, timelier loss recognition, fewer restatements, and more disciplined market reactions when risk-based procedures are deep, KAM/CAM are specific, and audit committees and internal audit are effective. Impacts rise with strong enforcement and institutional ownership but weaken under fee pressure, long tenure, or poor governance. We note fragmented FRQ proxies and call for causal designs and observable process-quality measures to isolate mechanisms. The review offers an integrated pathway linking governance and audit processes to reporting credibility and market consequences.
Does Internal Control Strengthen Fraud Detection Effectiveness? A Systematic Literature Review in The Role of Internal Control Measures in Combating Financial Fraud A. Ikhwanul Ahmad; Muh. Farhan; Andi Kusumawati; Agus Bandang
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, 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.22.2.273-303

Abstract

This study aims to examine the impact of internal control on the effectiveness of financial fraud detection in company financial statements, with a focus on high-volatility sectors. Utilizing a Systematic Literature Review (SLR) approach, the study identifies and analyzes literature related to internal control, technology in fraud detection, and the challenges auditors face in implementing effective internal controls. The results indicate that well-executed internal control systems can significantly enhance a company's ability to detect and prevent fraud. The study also emphasizes the importance of integrating advanced technologies, such as data analytics and artificial intelligence (AI), to improve the accuracy and efficiency of fraud detection. Moreover, key challenges in implementing effective internal control include reliance on auditor expertise and the need to continuously adjust policies to keep pace with rapidly changing market dynamics. These findings provide valuable insights for the future development of internal controls and offer a theoretical foundation for further research in this field. 
Board Governance Attributes and ESG Disclosure: Evidence from Non-Financial Companies Listed on the Indonesia Stock Exchange Nadiah Humairah Adani; Marsono Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 23, Nomor 1, Tahun 2026
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.3.52-68

Abstract

This study aims to test and find empirical evidence of the influence of corporate governance on ESG disclosure. The corporate governance factors used include board size, gender diversity, the proportion of independent board members, and institutional ownership structure. The control variables used in this study include firm size, leverage, and profitability (ROA). The dependent variable in this study, ESG disclosure, is measured using ESG scores provided by the Bloomberg database. The study population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The total sample used in this study consists of 112 companies selected through purposive sampling based on predetermined criteria. The analysis technique employed is panel data regression, given the number of companies and the observation years used in this study. The results of this study indicate that board size and institutional ownership have a negative effect on ESG disclosure. Meanwhile, other attributes do not have a relationship with ESG disclosure. These findings imply the need to review corporate governance structures to promote transparency in ESG disclosure in Indonesia.
Accountant Behavior and Islamic Ethics as Mediators Among Accounting Service and Decision-Making Quality Zaki Sima Fashimado; Darmawan Darmawan; Erna Fitri Komariyah
JURNAL AKUNTANSI DAN AUDITING Volume 23, Nomor 1, Tahun 2026
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.3.1-29

Abstract

Accounting service quality is widely assumed to improve professional decisions, yet the mechanism transmitting that effect remains unspecified. This study examines Indonesian corporate accountants, a setting where professional standards operate alongside Islamic ethical commitments, and asks whether accountant behaviour and Islamic ethics mediate the effect of service quality on decision quality, and whether these pathways differ by gender. Responses from 153 accountants were analyzed using PLS-SEM with permutation-based multi-group analysis. Service quality showed no direct effect on decision quality but a strong total effect, transmitted entirely through accountant behaviour and Islamic ethics, consistent with full mediation, with the behavioural channel carrying somewhat more of the transmission than the ethical one. Two of five paths differed by gender. Investments in service quality translate into better decisions only when accountants enact them through professional conduct and ethical commitment.
Internal Audit Capability and Recurring Audit Findings in Government Departments Qanga Enathi; Awonke Geqeza
JURNAL AKUNTANSI DAN AUDITING Volume 23, Nomor 1, Tahun 2026
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.3.30-51

Abstract

Recurring audit findings remain one of the greatest governance challenges confronting South African government departments. Despite legislative requirements mandating the establishment of internal audit functions, many public institutions continue to receive qualified, adverse and disclaimer audit opinions year after year. The study is grounded in Internal audit capability model, agency theory and institutional theory. This study adopted a qualitative documentary research design and exclusive use of secondary data obtained from the Auditor-General South Africa's General Reports for the past 5 years (2021 to 2025) on National and Provincial Government. The results revealed persistent weaknesses in internal controls; ineffective implementation of audit recommendations; leadership and accountability failures; inadequate internal audit capability; and weak oversight by governance structures. The paper concludes by proposing policy interventions aimed at strengthening internal audit capability as a strategy for improving audit outcomes and public sector governance.

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