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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Published by Universitas Langlangbuana
ISSN : 25500732     EISSN : 26558319     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, Agustus, Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 589 Documents
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The Effect of Dividend Persistence on Earnings Management with Board of Directors Characteristics as a Moderating Variable Ni Nyoman Tri Sulensi Putri; Eni Indriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3073

Abstract

Earnings management is an important issue that can affect the quality of earnings information presented to stakeholders. Consistent dividend payments can constrain opportunistic managerial behavior, as maintaining consistent dividend distribution requires a firm's ability to sustain its performance and cash flow in subsequent periods. This study aims to examine and analyze the effect of dividend persistence on earnings management, with board of directors' characteristics as moderating variables, in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of 359 companies. The sample was selected using the purposive sampling method under the non-probability sampling category, resulting in 123 companies (615 observations). Data were analyzed using panel data regression with a fixed effects model and robust standard errors, estimated using STATA. The test results show that dividend persistence has no effect on earnings management. Gender diversity and board tenure were also not shown to moderate the effect of dividend persistence on earnings management, as strategic decision-making authority in practice remains concentrated in the president director, while long board tenure may give rise to an entrenchment effect that reduces the objectivity of decision-making.
The Effect of Operational Complexity, Firm Size, Audit Tenure, and Audit Firm Size on Key Audit Matters Disclosure: Evidence from Indonesian Consumer Non-Cyclicals Companies (2022–2025) Intan Puspita Sari; Fitrarena Widhi Rizkyana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3074

Abstract

This research investigates the effects of operational complexity, firm Size, audit tenure, and audit firm size on key audit matter (KAM) disclosure among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative research design was employed using secondary data obtained from companies' annual reports and independent auditors' reports. The study covered a population of 132 companies, from which 85 companies were selected through purposive sampling, resulting in a total of 340 firm-year observations. The collected data were analyzed using descriptive statistical analysis, panel data regression, classical assumption tests, and hypothesis testing with the assistance of EViews 13. The empirical findings indicate that operational complexity, firm Size, and audit tenure do not have a statistically significant influence on KAM disclosure. Conversely, audit firm size has a significant negative impact on Key Audit Matters (KAM) disclosure, indicating that firms audited by Big Four accounting firms generally report fewer KAMs than those audited by non-Big Four accounting firms. Overall, the results imply that auditor-related characteristics, particularly audit firm size, remain important determinants of Key Audit Matters (KAM) disclosure. In contrast, company-specific characteristics have not yet made a substantial contribution.
The Effect of Artificial Intelligence Utilization, Time Pressure, and Audit Experience on Audit Quality Linas Linas; Alfira Sofia; Denny Andriana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3077

Abstract

This study aims to examine the effects of Artificial Intelligence (AI) Utilization, Time Pressure, and Audit Experience on Audit Quality at Public Accounting Firms (KAP) in the Special Capital Region of Jakarta and West Java Province. This study was motivated by the inconsistent findings of previous research and the limited number of studies examining these three factors simultaneously. The study employed a quantitative approach using primary data collected through an online questionnaire. The population consisted of 1,170 auditors working at Public Accounting Firms in Jakarta and West Java. A purposive sampling technique was applied, resulting in 100 auditors who met the criteria of having participated in financial statement audit engagements and having at least one year of work experience. Data were analyzed using descriptive statistics and multiple linear regression analysis. The results of the t-test indicate that AI Utilization, Time Pressure, and Audit Experience each have a significant partial effect on Audit Quality, with significance values of 0.032, 0.005, and 0.000, respectively. These findings indicate that the utilization of AI, time pressure, and audit experience are important factors influencing audit quality in the context of the auditing profession in the era of digital transformation
Local Government Financial Performance: The Role of Audit Findings, Capital Expenditure, and Follow-Up Actions on BPK Recommendations Friska Firyanti; Khristina Yunita; Helisa Noviarty
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3078

Abstract

This study examines the effectiveness of Follow-up actions on BPK recommendations in explaning the relationship between audit findings, capital expenditure, and local government financial performance. This quantitative study aims to examine the effect of audit findings and capital expenditure on financial performance, with follow-up actions on BPK recommendations serving as a mediating variable. The sample consisted of regencies and cities in West Kalimantan during the 2021-2024 period, with a total of 56 observations, to examine the influence of local government financial performance. Data obtained from local government financial reports and semiannual audit reports published by the BPK were analyzed using WarpPLS. The results indicate that audit findings and capital expenditure do not affect the follow-up of recommendations, yet they significantly influence financial performance. Furthermore, follow-up actions have no significant effect on financial performance and fail to act as a mediator. This study concludes that BPK’s follow-up recommendation mechanism has not yet served as an effective corrective tool.
Interpreting Earnings Management as A Prudential Practice: Evidence from Savings and Loan Cooperative Siti Julaicha; Fidiana Fidiana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3079

Abstract

Earnings management has predominantly been examined in profit-oriented organizations, while its meaning and practice in savings and loan cooperatives remain relatively underexplored. Unlike investor-owned firms, cooperatives are member-oriented organizations in which Surplus of Cooperative Operations (Sisa Hasil Usaha/SHU) functions not only as an indicator of financial performance but also as a mechanism for distributing economic benefits to members. This study aims to understand how earnings management is interpreted and practiced by managers and board members of savings and loan cooperatives, particularly in relation to accounting discretion, members’ interests, SHU distribution, and stewardship. The study employs a qualitative approach using a case study design. Data were collected through in-depth interviews with six informants from two savings and loan cooperatives, referred to as Cooperative A and Cooperative B, and analyzed using thematic analysis with the support of NVivo. The findings indicate that earnings management is not necessarily perceived as opportunistic manipulation but may be understood as responsible accounting discretion, particularly in managing member receivables, establishing loan loss provisions, and recognizing revenue. Such discretion is closely associated with stewardship responsibilities, accountability to members, financial prudence, and cooperative sustainability. Differences between the two cooperatives further demonstrate that accounting discretion is shaped by organizational context and considerations regarding SHU distribution and members’ welfare. The study recommends strengthening transparency and accountability in cooperative financial reporting and governance to ensure that accounting discretion remains aligned with members’ interests, prudent financial management, and long-term cooperative sustainability.
The Impact Corporate Social Responsibility Performance on Financial Performance: Does CSR Committee, and Audit Quality Matter? Deddy Kurniawansyah; Iswajuni Iswajuni; Narulita Puspita Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3080

Abstract

This study examines how corporate social responsibility on financial performance, with the CSR committee and audit quality as a moderating factor. The study used of 162 observation data from company listed SRI-KEHATI from 2018 to 2025. This study uses PLS-SEM to examine a research hypothesis. Our findings provide new insights to describe that the CSR performance has a positive effect on financial performance. CSR Committee does not moderate the effect CSR performance on financial performance. The audit quality has strengthened the effect of CSR performance on financial performance. Theoretically, this study contributes to the development of literature related to stakeholder and agency theory. For management, as a strategy of responsible and sustainable business practices. For potential investors, as investment strategy in companies that are committed to ethical behavior, regulatory compliance, and sustainable development. For Financial Services Authority (OJK), as a basis for strengthening policies to maintain the stability of the financial system, promote inclusive economic growth, and protect the interests of the public.
The Influence of Payroll Systems and Internal Control on Employee Performance Yudi Pardani; Dedy Sudarmadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3081

Abstract

This study examines the effects of the Payroll System and Internal Control on the performance of outsourced employees at PT Geo Dipa Energi Unit Patuha 1 Bandung. The study is motivated by inconsistencies in payroll practices for outsourced workers and weaknesses in internal control within state-owned enterprises, which may affect employee performance. A quantitative survey approach was employed involving 40 outsourced employees selected through simple random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that the Payroll System has a positive and significant effect on Employee Performance (β = 0.314; T = 2.838; p = 0.005), supporting H1. Internal Control also has a positive and significant effect on Employee Performance (β = 0.649; T = 7.639; p < 0.001), supporting H2. The coefficient of determination (R² = 0.741) shows that the Payroll System and Internal Control jointly explain 74.1% of the variance in Employee Performance. Internal Control demonstrates the stronger effect, indicating that effective control mechanisms play an important role in strengthening accountability, operational discipline, and employee performance. The findings highlight the importance of integrating reliable payroll procedures with effective internal control to support the performance of outsourced employees in the state-owned geothermal energy sector
The Effects of Green Accounting, Intellectual Capital, and Firm Size on Financial Performance: The Moderating Role of Good Corporate Governance Yunita Rindiani; Sri Wahyuni; Bima Cinintya Pratama; Tiara Pandansari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3082

Abstract

This study examines the effects of green accounting, intellectual capital, and firm size on the financial performance of companies in the energy sector, with a specific focus on the moderating effect of good corporate governance. The study used a sample of energy sector companies listed on the Indonesia Stock Exchange for the period from 2021 to 2024. A total of 78 observations were obtained through purposive sampling based on predetermined selection criteria. Panel data regression analysis was conducted using Stata software. The results show that green accounting has a significant negative effect on financial performance, while intellectual capital has a significant positive effect on financial performance. Conversely, firm size and good corporate governance do not have a significant effect on financial performance. The results of the interaction variable test show that good corporate governance moderates the relationship between green accounting and financial performance but does not moderate the relationship between intellectual capital and firm size.
Toward an Integrated Model of Fraud Prevention in Higher Education Institutions: A Fraud Diamond Theory-Based Literature Review with Evidence from Indonesian Higher Education and Comparator Sectors Fadhilah Raudhotus Soraya; Ayu Chairina Laksmi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3083

Abstract

Fraud in higher education institutions remains a pressing concern, and this review examines the issue primarily through evidence from Indonesia, as illustrated by the alleged new-student admission bribery case at Universitas Lampung in 2022. Prior quantitative studies have reported inconsistent results regarding internal control systems, compensation suitability, university governance, and organizational culture as determinants of fraud prevention, with each determinant typically tested in isolation and without a unifying theoretical framework. This study employs a qualitative literature review of 20 studies published between 2016 and 2026 that examine these four determinants, consisting of 13 studies related to Indonesian higher education, one international higher education comparator, and six comparator studies from other Indonesian organizational sectors and proposes an integrated model that maps each determinant a specific element of fraud diamond theory. The findings show that internal control systems and internal audit have the most methodologically triangulated empirical support, followed by university governance, while compensation suitability and organizational culture remain rarely tested directly within the higher education context, with most evidence drawn from comparative studies in other public-sector settings. The proposed model repositions fraud diamond theory as a prospective and prescriptive framework rather than merely an explanatory tool, thereby offering a theoretically coherent and context-specific basis to guide future empirical testing and institutional policy in Indonesian higher education.

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