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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 293 Documents
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Skepticism Over Scores: Investigating the Relationship Between Academic Performance and Financial Misstatement Detection Astarani, Juanda
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 Dewi, Gusti Ayu Ketut Rencana Sari
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 Renaldo, Nicholas; Elvina, Vivi; Chandra, Teddy; Veronica, Kristy; Junaedi, Achmad Tavip; 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.

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