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JIA (Jurnal Ilmiah Akuntansi)
Published by Universitas Pendidikan Ganesha
ISSN : 25274090     EISSN : 25281399     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field of study of Accounting, both in the approach of quantitative research and qualitative research approach. JIA is committed to assisting the dissemination and development of accounting.
Arjuna Subject : -
Articles 304 Documents
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Skepticism Over Scores: Investigating the Relationship Between Academic Performance and Financial Misstatement Detection Juanda Astarani
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.95255

Abstract

This study examines the relationship between academic performance indicators and accounting students' ability to detect misstatements in financial statements, exploring whether traditional educational metrics effectively predict real-world fraud detection capabilities. The research employed a quantitative cross-sectional survey design using data from thirty-two accounting students who completed auditing courses. Data collection utilized structured questionnaires through digital platforms, measuring academic achievement through grade point averages and course-specific performance alongside misstatement detection abilities assessed through comprehensive case studies. Multiple regression analysis was applied to examine relationships between variables, with statistical testing including normality and multicollinearity assessments. Results revealed no significant relationships between academic performance measures and detection capabilities, with the combined model explaining minimal variance in outcomes. These findings challenge conventional assumptions that higher academic achievement translates to superior fraud detection skills, highlighting a critical gap between academic evaluation methods and practical professional competencies. The study emphasizes the need for curriculum reform integrating professional skepticism, forensic accounting principles, and experiential learning approaches to better prepare students for identifying financial irregularities in professional practice.
Carbon Emission Disclosure, Environmental Performance, and Firm Value: The Role of Financial Performance Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.55564

Abstract

This study investigates the direct and indirect effects of carbon emission disclosure and environmental performance on firm value, with financial performance acting as a mediating variable. The research is motivated by the growing demand for environmental accountability in corporate reporting and its potential impact on both financial outcomes and firm valuation. The study employs a quantitative approach using panel data derived from secondary sources, specifically annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The population consists of firms in the raw materials and industrial sectors, with a final sample of 15 companies selected through purposive sampling. Path analysis with a random effects model is used to analyze the relationships among variables. The findings reveal that carbon emission disclosure and environmental performance do not have a significant effect on financial performance. However, carbon emission disclosure has a positive and significant effect on firm value, while environmental performance does not directly influence firm value. Financial performance is found to significantly affect firm value but does not mediate the relationship between carbon emission disclosure and firm value. Although financial performance does mediate the relationship between environmental performance and firm value, the effect is statistically insignificant. These results suggest that while environmental transparency may enhance firm valuation directly, its impact through financial performance remains limited. The study highlights the importance of carbon disclosure practices in signaling firm value and calls for further research on the mechanisms through which sustainability efforts influence financial outcomes.
Big Data Technology Moderates the Effect of Financial Fundamentals on Firm Value in Indonesia's Technology Sector Nicholas Renaldo; Vivi Elvina; Teddy Chandra; Kristy Veronica; Achmad Tavip Junaedi; Jahrizal Jahrizal
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.95421

Abstract

The volatility of firm value in Indonesia’s technology sector—driven by fluctuating financial fundamentals such as leverage, liquidity, and profitability, alongside the accelerating role of big data adoption—highlights the urgent need to investigate how digital transformation moderates the relationship between financial indicators and firm value to ensure competitiveness and sustainability in capital markets. This research seeks to examine the impact of leverage, liquidity, and profitability on company valuation, with big data technology serving as a moderating variable, in technology sector firms listed on the IDX from 2019 to 2023. The advantage of this study lies in its focus on utilizing big data technology as a moderating variable assumed to influence corporate valuation. Secondary data were employed, and a purposive sampling technique was applied, resulting in a sample of 16 firms. Data were analyzed using multivariate linear regression and interaction regression analysis with SPSS software as the analytical tool. The results indicate that leverage has a positive impact on firm value, liquidity has a favorable effect on firm value, and profitability exerts a constructive influence on firm value. However, big data technology does not directly affect firm value, nor does it moderate the relationship between leverage and firm value or between liquidity and firm value. Nevertheless, big data technology strengthens the positive effect of profitability on firm value.
Preventing Tax Avoidance in the Post-Pandemic Era: The Role of Digital Tax Services, Compliance, and Fiscal Policy under the Slippery Slope Framework Dian Sulistyorini Wulandari; Ahmad Bukhori Muslim; Edi Triwibowo
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.76398

Abstract

This study explores the role of digital tax services, cooperative compliance, and fiscal policy in mitigating tax avoidance within the framework of behavioral tax compliance theory. The research aims to assess whether the advancement of digital services and cooperative interactions between taxpayers and authorities can effectively reduce non-compliant behavior, particularly when moderated by fiscal policy interventions. A quantitative approach was applied using structural equation modeling to examine the interrelationships among the variables. The findings reveal that digital tax services significantly contribute to the prevention of tax avoidance, as they enhance accessibility, transparency, and monitoring within the tax system. Fiscal policy also plays a pivotal role in strengthening the effectiveness of tax governance, not only as a direct instrument but also as a moderating factor that amplifies the positive impact of digital transformation and cooperative compliance strategies. However, the influence of cooperative compliance alone was found to be limited, suggesting that trust-based approaches may not function optimally without supportive institutional and policy frameworks. The study emphasizes the importance of integrating technological solutions and strategic policy measures to build a more compliant tax culture. These findings advance the theoretical understanding of compliance behavior in the digital era and offer practical guidance for policymakers aiming to design more adaptive, technology-driven tax administration systems.
Operational Risk Aspect of Non-Performing Loans in Microfinance Anastasia Rasia Rahma Kresiadanti; Maria Ulpah; Rachmad Kresna Sakti
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.78321

Abstract

This study examines the influence of operational risk factors on non-performing loans (NPL) and customer group quality in PT Permodalan Nasional Madani (PNM) Mekaar, a microfinance institution under the BRI Ultra Micro Holding. The research addresses the problem of high account officer (AO) turnover and rising operational risks arising from human error, system failure, and external events that may affect PNM’s credit performance. The study aims to analyze how internal processes, human resources, system failures, and external events influence both the quality of customer groups and NPL levels. Using a quantitative approach with a case study design, data were collected from 961 AO respondents across Jakarta, Semarang, and Flores regions through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS). The findings reveal that human resources, system failure, and external events significantly affect both NPL and customer group quality, whereas internal processes have no significant impact. Moreover, customer group quality significantly influences NPL, implying that stronger social capital and group cohesion reduce credit default risks. These results emphasize the importance of human capital development, system reliability, and external monitoring in managing operational risk and improving lending quality within Indonesia’s ultra-microfinance sector.
Stakeholder’s Role, Cash Slack and Sustainability Report on Stock Investment Decisions: Experimental Study Jesica Handoko; Sihar Tigor Benjamin Tambunan; Ceicilia Bintang Hari Yudhanti
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.84480

Abstract

The current research aims to prove whether independent variables stakeholder’s role, cash slack and sustainability reports have an influence on stock investment decisions from stakeholders. 2x2x2 between-subjects experimental design is conducted to test the hypothesis. The study involved private sector employees and undergraduate students related with Accounting major, serving as representatives for employees and investors. Out of the participants, 84 successfully completed the manipulation check questions, and their responses were analyzed to test the research hypothesis. The results indicate that stakeholders significantly impact stock investment decisions. There is also an interaction between the role of stakeholders and sustainability reports on stock investment decisions. However, there were no direct of interaction effect of cash slack on these decisions. These outcomes suggest that stakeholders interpret the information provided by management in varied ways, highlighting the need for management to foster alignment among different parties.
The Determinant of Tax Litigation: Analysis Based on Resource-Based View Theory Naniek Noviari; I Gusti Ayu Eka Damayanthi; Luh Gede Krisna Dewi
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.89068

Abstract

Despite the growing frequency, high costs, and substantial loss risk of tax litigation cases in Indonesia under the self-assessment system, empirical evidence remains limited and inconclusive regarding whether firms’ political connections improve tax litigation outcomes. This research examines the determinant of tax litigation. A saturated sampling technique was applied to obtain 292 observations of non-financial sector companies listed on the Indonesia Stock Exchange that have tax litigation cases during 2014-2019. Panel data regression analysis was conducted using e-views 12 software. This research verify that political connections have no influence on tax litigation. This study provide insights into the determinant of tax litigation within the resource-based view (RBV) theory framework. The practical benefits of this research is management should consider that political connections is not a competitive advantage internal resource regarding tax litigation case. The limitations of this study are the enggament with tax consultants and the type of tax litigation not be discussed due to data lacknes. Further research could incorporate tax consultant’s engagement as an independent variable and separate the type of tax litigation as dependent variables.
CSR and GCG on Company Performance: Insights from the Triple Bottom Line Ida Bagus Gde Indra Wedhana Purba; I Gusti Bagus Wiksuana; Luh Gede Sri Artini; Ica Rika Candraningrat
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.91843

Abstract

This study aims to examine the interconnections between Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and company performance using the Triple Bottom Line (TBL) framework as a conceptual foundation. The increasing demand for corporate accountability and sustainable business practices has encouraged organizations to integrate CSR initiatives with strong governance mechanisms to improve overall performance. Previous studies have shown that CSR and GCG play essential roles in enhancing corporate reputation, stakeholder trust, and long-term business sustainability, yet the integration of these concepts within the TBL perspective remains underexplored. This study employs a systematic literature review approach by analyzing relevant academic publications related to CSR, GCG, TBL, and company performance. Bibliometric analysis using VOSviewer software is applied to identify research trends, thematic relationships, and the evolution of scholarly discussions in this field. The analysis reveals that companies implementing CSR activities supported by strong GCG structures tend to achieve better financial performance, improved social responsibility outcomes, and stronger environmental sustainability practices. The findings indicate that the integration of CSR and GCG within the TBL framework positively influences company performance by strengthening organizational legitimacy, improving stakeholder relationships, and supporting sustainable long-term profitability. In conclusion, the study confirms that CSR initiatives are more effective when supported by robust governance practices and aligned with TBL principles. Therefore, companies are encouraged to strategically integrate CSR and GCG into their business models to achieve sustainable performance and competitive advantage.
Integrating Circular Economy Principles into the Energy Finance System to Enhance Sustainability Iman Supriadi; Eva Wany; Ade Irma Suryani Lating
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.92049

Abstract

This research aims to explore and integrate circular economy principles into the energy finance system to improve sustainability. The focus of the research is to analyze how circular economy principles can be adopted in the context of energy finance and evaluate their impact on economic and environmental sustainability. This research utilizes a mixed method approach that combines quantitative and qualitative analysis. For quantitative analysis, time series regression with Error Correction Model (ECM) was used to assess the long and short-term relationship between circular economy dimensions and final energy consumption per capita. Meanwhile, qualitative analysis was conducted through case studies and literature review to identify models and strategies that support the transition to circular economy in the energy finance system. The results show that the integration of the circular economy in the energy finance system has a simultaneous significant effect in the long run on final energy consumption per capita, although this effect is not significant in the short run. The qualitative case study also reveals that adaptive business models and strong policy support are critical for a successful transition to a circular economy in the energy sector. This research makes an important contribution to the sustainability literature by introducing a framework that incorporates circular economy principles into the energy finance system. In addition, this research provides strategic recommendations for policymakers and industry in accelerating the transition to energy sustainability.
Governance Risk Compliance Integration in Analyzing Determinants of Audit Report Lag Novia Wijaya; Anastasia Angelica Halim
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.95250

Abstract

Despite rapid technological disruption and strict regulatory deadlines, there remains limited empirical understanding—particularly in the Indonesian context—of how governance, risk, and compliance (GRC) mechanisms, internal audit leadership characteristics, and firm risk factors jointly influence audit report lag and the timeliness of audited financial reporting. This research aims to acquire empirical evidence on the relationship between audit report lag and various determinants, including earnings volatility, financial distress, internal audit attributes, company size, income sign, and income smoothing, while integrating the governance–risk–compliance (GRC) framework with traditional audit risk factors. Using 440 observations from 110 non-financial firms listed on the Indonesia Stock Exchange (2019–2022) and multiple regression analysis through IBM SPSS Statistics 25, results reveal that financial distress, key audit matters (KAM) disclosure, company size, and income sign significantly affect audit report lag. Financially stable and large companies experience faster audit processes, while loss-making clients are subject to more scrutiny. KAM disclosure fosters auditor accountability, promoting timely, high-quality audits. These findings emphasize the novelty of combining GRC perspectives with established determinants, offering a more holistic approach for reducing audit delays, enhancing transparency, and strengthening investor trust.

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