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Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : 18582214     EISSN : 26547880     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil pemikiran dan penelitian para pakar akuntansi.
Arjuna Subject : -
Articles 18 Documents
 1   2 
Search results for , issue "Vol. 21 No. 1 (2026)" : 18 Documents clear
Analysis of SIPD-RI Implementation on Financial Report Quality with Accountability as an Intervening Variable Satrio, Satrio; Usman, Halim; Ayu Dasila, Rifqa
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23302

Abstract

This study aims to analyze the direct and indirect influence of the implementation of the Regional Government Information System of the Republic of Indonesia (SIPD-RI) on the quality of financial reports, with accountability as an intervening variable, in the Palopo City Regional Government. This research uses a quantitative approach with a survey method applied to 157 respondents who are local government officials involved in financial management and reporting. Data was collected thru questionnaires and analyzed using path analysis to test the causal relationships between the research variables. The research results indicate that the implementation of SIPD-RI directly and significantly affects the quality of financial reports and accountability. Accountability was also proven to significantly influence the quality of financial reports and to mediate the effect of SIPD-RI implementation on the quality of financial reports. This finding confirms the importance of strengthening infrastructure, training, and management commitment in supporting the optimization of SIPD-RI and accountability to improve the quality of regional financial reports. This research contributes to the development of more transparent, accountable, and high-quality local financial governance, and serves as a reference for local governments and subsequent researchers in optimizing the implementation of SIPD-RI
The Influence of Professional Ethics, Independence, and Professional Skepticism on Audit Quality at the Regional Inspectorate Office of Palopo City Safitri, Aisyah; Syamsuddin , Sofyan; Rusli , Andika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23307

Abstract

This study seeks to empirically examine the influence of professional ethics, independence, and professional skepticism on audit quality within the Regional Inspectorate of Palopo City in the context of the digital era. Employing a quantitative research design, primary data were collected through structured questionnaire instruments and subsequently analyzed using multiple linear regression techniques. The empirical findings reveal that professional ethics exerts a statistically significant effect on audit quality. Similarly, independence is found to significantly enhance auditors’ capacity to maintain objectivity in the audit process. Furthermore, professional skepticism emerges as the most dominant determinant, strengthening auditors’ critical evaluation of audit evidence and their ability to identify potential misstatements or fraudulent activities. Collectively, these variables demonstrate a substantial and simultaneous influence on audit quality. The findings lend empirical support to Attribution Theory, which posits that auditors’ internal characteristics—namely ethical orientation, independence, and critical judgment—play a pivotal role in shaping professional conduct during audit engagements. Accordingly, this study underscores the imperative of reinforcing professional ethics, independence, and professional skepticism to ensure the production of more reliable, objective, and accountable audit outcomes, particularly within the public sector auditing environment.
The Influence of Professional Ethics, Independence, and the Accountants' Code of Ethics on Auditor Performance at the Palopo Inspectorate Maharani, Putri Jingga; Syamsuddin , Sofyan; Pratiwi, Indah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23308

Abstract

This study aims to examine the influence of professional ethics, independence, and the accountants’ code of ethics on auditor performance at the Regional Inspectorate of Palopo City. Previous studies have generally examined these ethical dimensions separately, resulting in limited understanding of their combined effects, particularly in the public sector context. This study addresses this gap by integrating these variables into a single analytical framework. This research adopts a quantitative approach using an associative method. The population consists of all auditors at the Regional Inspectorate of Palopo City, with a total sampling technique resulting in 36 respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results show that professional ethics, independence, and the accountants’ code of ethics have a positive and significant effect on auditor performance. This study contributes by providing empirical evidence on the simultaneous role of ethical factors in improving auditor performance. The findings also emphasize the importance of strengthening ethical values, independence, and professional standards to enhance audit quality and public trust.
The Effect of Green Accounting, Women on Board, and Carbon Emission Disclosure on Firm Value Sholikhah, Okta Viola Diya Watus; Putikadea, Insyirah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23314

Abstract

This study is motivated by the increasing emphasis on sustainability, which has encouraged investors to consider environmental and governance aspects in assessing firm value. The objective of this research is to examine the influence of green accounting, Women on Board, and carbon emission disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange. The study employs purposive sampling, resulting in a sample of 27 firms with 75 firm-year observations over the period 2022–2024. Given the treatment of outliers at the observation level, the dataset is structured as an unbalanced panel. The analysis is conducted using EViews 13 with a random effects model (REM) in a panel data regression framework. The empirical results indicate that green accounting, Women on Board, and carbon emission disclosure do not have a statistically significant effect on firm value. These findings suggest that environmental and governance-related disclosures have not yet been fully integrated into investors’ valuation decisions in the Indonesian capital market.
The Effect of Islamic Social Responsibility Disclosure on Company Performance in Islamic Commercial Bank Nadia, Nadia; Sahrir, Sahrir; Sari, Nispa
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23402

Abstract

This study aims to determine how Islamic Social Responsibility (ISR) affects business operations at Bank Umum Syariah (BUS) in Indonesia. Return on Assets (ROA) is used to measure how much the social responsibility based on Islamic principles contributes to the business's financial performance. This study uses a quantitative approach with an associative design. All BUS listed at Otoritas Jasa Keuangan (OJK) between 2020 and 2024 were included in the study population, and the sample was selected using the purposive sampling technique to increase the availability of lengthy and auditable sustainability and annual reports. Data analysis is carried out using descriptive statistical analysis, classical assumption analysis, linear regression analysis, t, and F. The study's findings indicate that ISR implementation has a positive impact on business operations, although it is not statistically significant, at least not statistically. The study's findings indicate that ISR has a positive impact on business operations, although it is not statistically significant, either in a parallel or parallel manner. This indicates that ISR is unable to provide a significant impact on the profitability of Islamic banks and that other factors, such as operational efficiency and risk financing, have a greater impact on business operations. This study's implications highlight how important it is to improve quality and implement ISR strategies in order to boost stakeholder trust and reputation as well as increase company productivity in the long run.  
The Role of Moderation of PPh Final PP 55 Year 2022 PPh in Tax Compliance Relations, Financing Access, and Financing Performance of MSMEs In Indonesia Luntungan, David; Kristinae, Vivy
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23417

Abstract

MSMEs serve as a fundamental pillar of Indonesia's national economy, contributing significantly to employment absorption and gross domestic product growth. However, persistent challenges surrounding fiscal obligations, capital accessibility, and suboptimal business financial outcomes continue to hinder their sustainable development. Government Regulation No. 55 of 2022 (Peraturan Pemerintah Nomor 55 Tahun 2022), which establishes a simplified final income tax (Pajak Penghasilan Final) rate of 0.5% on gross turnover, represents a strategic policy initiative designed to reduce the administrative and financial burden faced by small business operators. Employing a quantitative research design, this study collected primary data from 50 MSME respondents in Palangka Raya, Central Kalimantan, through structured questionnaires using purposive sampling. Palangka Raya was selected as the research site as it represents the economic center of Central Kalimantan, where MSME activity is concentrated and the implementation of PP 55 of 2022 has been actively monitored by local tax authorities. The collected data were subsequently analyzed using descriptive statistics and moderated multiple regression analysis (MRA) to examine both direct and interaction effects among the studied variables. Prior studies have examined tax compliance and financing access separately, yet the moderating role of PP 55 of 2022 in simultaneously linking both variables to MSME financial performance remains empirically underexplored, particularly at the regional level in Eastern Indonesia. The empirical findings confirm that tax compliance and financing accessibility each exert statistically significant positive effects on MSME financial outcomes (p < 0.05). Furthermore, PP 55 of 2022 functions as a meaningful moderating variable, amplifying the strength of those relationships. These results underscore the importance of synergistic collaboration among regulatory authorities, financial intermediaries, and MSME stakeholders in collectively building a more inclusive, resilient, and sustainable small business ecosystem in Indonesia.
The Effect of Corporate Governance and Financial Performance on CSR Disclosure and Firm Value Arif, Muhammad Faisal
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23421

Abstract

This study examines the influence of institutional ownership, independent commissioners, Debt to Equity Ratio (DER), and firm size on Corporate Social Responsibility (CSR) disclosure and firm value. Using a quantitative approach, this research analyzes secondary data from financial statements of food and beverage companies listed on the Indonesia Stock Exchange during 2023–2025. From 101 firm-year observations, 86 were selected through purposive sampling. Data were analyzed using multiple linear regression. The results reveal mixed findings. Institutional ownership does not significantly affect CSR disclosure or firm value, indicating that monitoring by institutional investors is not always effective. Independent commissioners have a positive and significant effect on both CSR disclosure and firm value, highlighting the importance of governance quality. DER negatively affects CSR disclosure and firm value, suggesting that high leverage constrains sustainability initiatives and reduces investor confidence. Firm size positively influences CSR disclosure and firm value, reflecting greater visibility and resource capacity. Theoretically, these findings provide a deeper understanding of the role of corporate governance and financial structure in shaping the effectiveness of CSR disclosure and its implications for firm value. Practically, firms are encouraged to strengthen board independence and maintain prudent leverage policies to enhance CSR transparency and firm value
Impact of CAR and ROE on ROA in Indonesian Banking (2021–2024) Kalishara, Kariima Monica; Manda, Gusganda Suria
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23434

Abstract

The purpose of this research is to evaluate how the Capital Adequacy Ratio (CAR) and the Return on Equity (ROE) affect the Return on Assets (ROA) for all Indonesian Stock Exchange-listed banks (IDX)^1 from 2021 to 2024. A quantitative research method with secondary data using annual financial reports was utilized for this study. There were three types of data analysis completed in this study: descriptive statistics, classical assumption tests, and panel regression analyses. The results of this study showed no relationship between CAR and ROA. However, a significant relationship was found between ROE and ROA. Additionally, the results indicate that CAR and ROA have a significant effect on ROE. Therefore, it appears that the efficiency with which banks utilize their equity is more important than how much capital banks need; therefore, profitability for banks will be primarily determined by how well banks manage to efficiently use equity and improve return on investment from equity investees.

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