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INDONESIA
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 145 Documents
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The Effects of Gender Diversity, Age Diversity, and Organizational Structure on Sustainability Performance Hakim, Rio Christantio; Agustina, Lidya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.55305

Abstract

This study examines the effect of board gender diversity, board age diversity, and organizational structure on corporate sustainability performance in Indonesia. Although companies included in the ESG Leaders Index are expected to demonstrate superior sustainability practices, empirical evidence reveals significant variation in ESG scores, indicating that membership in the index does not automatically guarantee consistent sustainability performance. This study adopts a quantitative approach by analyzing secondary data from 74 companies listed in the ESG Leaders Index of the Indonesia Stock Exchange during the 2022–2023 period. Multiple linear regression analysis is employed to test the proposed hypotheses, with sustainability performance measured using ESG scores provided by Refinitiv. The results show that board gender diversity and board age diversity do not have a significant effect on sustainability performance, indicating that demographic diversity alone is insufficient to influence ESG outcomes without the support of effective governance mechanisms. In contrast, organizational structure is found to have a positive and significant impact on sustainability performance. This study underscores the important role of organizational structure in strengthening ESG performance within the context of emerging economies and provides practical implications for firms and regulators. From a practical perspective, firms and regulators should prioritize strengthening governance structures rather than relying solely on symbolic board diversity. Future research is encouraged to incorporate broader diversity attributes and longer observation periods to enhance generalizability.
The Influence of Green Accounting, Environmental and Financial Performance on Company Value with Profitability as a Mediator Nurlia; Adiyanti, Rini; Ardi, Muhammad
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.48875

Abstract

This research aims to examine the extent to which the implementation of green accounting, environmental performance, and financial performance influences profitability and firm value in the basic materials sector listed on the Indonesia Sharia Stock Index (ISSI) during the period from 2019 to 2023. A quantitative approach with a descriptive design was applied. The data analyzed comprised 30 company observations representing 23 selected entities over five years. Data analysis techniques included simple and multiple linear regression through path analysis, Sobel test, and the calculation of the coefficient of determination. Hypothesis testing was conducted using t-test, F-test, and Sobel test, supported by EViews 12 Enterprise software. The findings indicate that green accounting significantly affects company profitability. In contrast, environmental performance and financial performance do not have a direct impact on profitability. However, when considered simultaneously, all three variables contribute to an increase in profitability. Additionally, the results show that environmental performance and profitability have a direct effect on firm value, while green accounting and financial performance do not exhibit a significant direct influence. Overall, all variables collectively influence firm value. Nevertheless, profitability does not act as a mediating variable in the relationship between green accounting, environmental performance, and financial performance on firm value.
The Impact of Sales Growth, Financial Distress, Fixed Asset Intensity and Inventory Intensity on Tax Avoidance Rahman Lasandang, Alifka Julraida; Benarda
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.52927

Abstract

Taxes are often considered a burden that reduces profits, thus encouraging tax avoidance practices. The non-cyclical consumer sector is a vital source of tax, but is vulnerable to profit fluctuations and asset manipulation. The purpose of this study is to examine the effect of Sales Growth, Financial Distress, Fixed Asset Intensity, and Inventory Intensity on Tax Avoidance. The method used is a quantitative approach and purposive sampling, this study analyzed 31 non-cyclical consumer companies on the IDX for the 2019-2023 period with 155 samples using EViews 12 software. The results of this study partially, Sales Growth has a significant negative effect and Fixed Asset Intensity has a significant positive effect on Tax Avoidance. Financial Distress and Inventory Intensity have no significant effect. Simultaneously, all variables affect Tax Avoidance. Contribution: This study supports Agency Theory related to the internal drive of tax strategies and helps tax authorities map corporate tax reporting risks.
Determinants of Firm Value in the Banking Subsector Listed on the Indonesia Stock Exchange: The Role of Financial Ratios and Dividend Policy Ni Komang Noviyanti
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.55241

Abstract

Firm value reflects market perceptions of a company’s performance and future prospects. This study examines the influence of financial ratios and dividend policy on firm value in the Indonesian banking subsector. The population of this study comprises all banking companies listed on the Indonesia Stock Exchange (IDX), with a research sample consisting of 45 banks observed over the 2022–2024 period, resulting in balanced panel data. The data used are secondary data obtained from published annual reports and official IDX documentation. Data analysis was conducted using panel data regression techniques, including model selection through the Chow test and Hausman test, followed by estimation using the Fixed Effects Model with Feasible Generalized Least Squares (FGLS) to address heteroskedasticity and cross-sectional dependence. The results indicate that profitability, liquidity, and capital adequacy play essential roles in enhancing firm value, whereas firm size and dividend policy exhibit a negative effect on market valuation, and credit risk shows no significant impact. These findings suggest that strong internal fundamentals and efficient financial management are crucial in strengthening investor confidence and improving firm value within the Indonesian banking industry.
Analisis Risiko Financial Distress Ditinjau dari Likuiditas, Profitabilitas, dan Leverage Perusahaan Subsektor Food and Beverage Selyna Widyadari; Herawati, Ratna; Sumaryati, Anna; Andika, Arditya Dian
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.57936

Abstract

This study examines the effect of liquidity, profitability, and leverage on the financial distress experienced by companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. Financial distress is an indication of an organization’s capacity to maintain financial stability and business sustainability amid economic fluctuations. This research employs a quantitative approach using secondary data obtained  from published financial statements of the companies. The sample consist of 97 companies, selected through purposive sampling, resulting in 160 firm-year observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 25. To meet the classical assumption requirements, the liquidity variable and profitability variable were transformed using SQRT and Log 10. Financial distress was measured using the Grover Score (G-Score) model. This study reveal that liquidity and profitability have a significant impact on financial distress, on the other hand leverage does not have a statistically significant effect. Higher liquidity and profitability increase the Grover Score, indicating healthier financial conditions and a lower risk of financial distress. Meanwhile, leverage remains at a manageable level, creating no substantial financial pressure. This study provides empirical evidence of the importance of cash management and profitability in mitigating the risk of financial distress in the food and beverage subsector.

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