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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 127 Documents
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Effectiveness and Accountability of Local Budget (APBD) Financing: Evidence from Surabaya City (2020–2025) Sari, Ratna Puspita; Oktaviana, Rosida Dwi; Athaillah, Ujung Imrhon; Djasuli, Mohamad Djasuli
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026): Neraca Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23278

Abstract

This study aims to analyze the effectiveness and accountability of regional financing in Surabaya City during the 2020–2024 period, as well as the relationship between the two in public financial management. A descriptive quantitative approach was employed using effectiveness ratio analysis and accountability scoring. The results show that financing effectiveness fluctuated within a range of 72.4% to 108.2%, while accountability consistently improved from a score of 17 to 24 (very good category). The findings indicate that the two variables do not move linearly, as accountability remained high despite a temporary decline in effectiveness. This suggests a misalignment between performance and administrative accountability in regional financial management. The study highlights that accountability functions as a prerequisite for legitimacy but does not automatically ensure performance effectiveness. Therefore, a comprehensive evaluation of regional finance should simultaneously consider both dimensions to provide a more holistic assessment.
The Effect of Sustainability Report on Firm Value: Moderation of Good Corporate Governance Asshiyami, Farichatun Nisa’; Putikadea, Insyirah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026): Neraca Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23281

Abstract

This study aims to analyze the effect of sustainability report disclosure on firm value in the consumer non-cyclicals sector, with Good Corporate Governance (GCG) proxied by independent commissioners as a moderating variable. This study uses a quantitative approach with a causality research design. The population includes all consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Through purposive sampling technique, a sample of 21 companies with a total of 105 observations was obtained. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results show that the sustainability report has a positive and significant effect on firm value, which is in line with signaling theory. GCG is also proven to have a positive effect on firm value. Furthermore, the MRA test proves that GCG significantly moderates the relationship between the sustainability report and firm value with a negative moderation direction (quasi moderation). This indicates a substitution effect, where strong governance oversight can replace part of the sustainability report's function in building trust and positive perceptions from capital market investors.
The Financial Literacy and M-Payment Ease of Use on Impulsive Buying of Virtual Goods Rosyada, Amryna; Putikadea, Insyirah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026): Neraca Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23283

Abstract

This study aims to examine the effect of financial literacy and the perceived ease of use of mobile payments (m-payment) on the impulsive buying behavior of virtual goods among active Roblox players. The rapid growth of the digital gaming industry necessitates a deeper understanding of contemporary consumer behavior. A quantitative descriptive method was employed, utilizing purposive sampling to collect data from 100 active Roblox players aged 18–30 within an online community. Data were analyzed using multiple linear regression. The findings reveal that financial literacy has a significant negative effect on impulsive buying behavior, acting as a crucial control mechanism against unplanned purchases. Conversely, the ease of use of m-payment has a significant positive effect, serving as a trigger for impulsive buying due to its convenience. Collectively, both variables account for 21.9% of the variance in impulsive buying behavior. This research extends the Theory of Planned Behavior in the context of virtual economies, highlighting the dual role of financial knowledge and technological convenience in shaping digital consumption.
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): Neraca Keuangan
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): Neraca Keuangan
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): Neraca Keuangan
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): Neraca Keuangan
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.

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