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Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 314 Documents
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ARTIFICIAL INTELLIGENCE (AI), AUDIT, FORENSIC ACCOUNTING; LITERATURE REVIEW Ghozali, Dimas M.; Hayati, Nur
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.10039

Abstract

Artificial intelligence has become a very useful prima donna in all business activities, especially in the world of accounting and auditing. This can be achieved by automating work processes in real time that prioritize reliability and accuracy. This study aims to map research in the field of artificial intelligence related to auditing and forensic accounting. This research uses a descriptive-qualitative method with a literature review approach. Data sources were collected from articles and journals indexed by Scopus and Sinta, totaling 47 journals with multiple pages such as Emerald, Science Direct, and Google Scholar. The objective of this research mapping is to focus on the application, challenges, opportunities, and strengths of artificial intelligence in fraud prevention and detection. The mapping results show that artificial intelligence related to auditing and forensic accounting is very useful in preventing and detecting financial fraud, with indicators of accuracy, reliability of data, information, and audit evidence. On the other hand, the implementation of artificial intelligence poses serious challenges that will erode the workforce, both in terms of layoffs and income inequality and data security.
WHAT DRIVES CAPITAL STRUCTURE? EVIDENCE FROM PROPERTY AND REAL ESTATE COMPANIES Pramesti, Shasa; Tubastuvi, Naelati; Purwidianti, Wida; Haryanto, Totok
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.14593

Abstract

Capital structure is the ratio or composition of debt and equity used to finance a company's operational activities. Capital structure reflects long-term decisions related to funding sources and is an important factor in determining a company's risk and return. This study examines the influence of profitability, liquidity, company size, and asset structure on capital structure in the property and real estate sector listed in Indonesia. The population in this study consists of 94 companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2021 to 2023. Data collection was conducted using the secondary method, employing purposive sampling and unbalanced data, resulting in a sample of 58 companies with 139 observations. The data were analyzed quantitatively using descriptive statistics. The results of this study indicate that profitability and asset structure do not influence capital structure. Liquidity has a negative impact on capital structure. Company size has a positive impact on capital structure. Based on the research findings, property and real estate companies should not rely on profitability and asset structure to determine their capital structure. Companies should focus on liquidity and company size, as higher liquidity reduces dependence on debt financing.
DETERMINANT AUDIT FACTOR AND ACCEPTANCE OF GOING CONCERN OPINIONS Wiranti, Adelia Putri; Amalia, Firda Ayu
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.12917

Abstract

This study aims to empirically test the effect of financial distress, auditor switching, and previous year's audit opinion on the receiving of going concern opinion. This study uses a purposive sampling technique with a sample size of 138 companies. Secondary data in the form of financial reports of property and real estate companies listed on the indonesia stock exchange in 2021-2022 are used as data sources. The data analysis technique is logistic regression. the results of this study indicate that the first hypothesis was rejected, with the variable financial distress having no effect on the variable of accepting the going concern audit opinion. the second hypothesis was rejected, with the auditor switching variable having no effect on the variable of accepting audit opinion going concern. the third hypothesis was accepted, with the previous year's audit opinion variable influencing the variable of receiving audit opinion going concern. 
THE STRATEGIC ROLE OF SUSTAINABILITY REPORTING IN ACHIEVING NET ZERO EMISSIONS PLATES Mohamad Djasuli; Ani Fitriya; Rifkotul Mu’minah; Fara Dilla; Aulia Parsa Nadhiraah
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15096

Abstract

The escalating climate crisis necessitates corporate commitment to achieving Net Zero Emissions (NZE). This study investigates the strategic contribution of Sustainability Reporting (SR) to NZE through a systematic literature review of 37 peer-reviewed articles (2020-2025). Analysis reveals SR fulfills three strategic functions: legitimacy enhancement (89.2% of studies), transparency improvement (75.7%), and green innovation facilitation (67.6%). Significant implementation obstacles include standard inconsistency (64.9%) and greenwashing vulnerability (59%). Digital technology integration (AI, blockchain) is a promising solution (43.2%). Findings urge regulatory strengthening (78.4%) and digital adoption. For Indonesia, where only 42% of large firms report consistently, mandatory SR and a national ESG assurance institute are critical to accelerate a credible low-carbon transition
ABNORMAL CSR AND FINANCIAL PERFORMANCE: DOES SIZE MATTER? Jessica Frisianti Setiady; Ilyona Risty
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15110

Abstract

This study examines the effect of abnormal Corporate Social Responsibility (CSR) on the financial performance of manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019–2024, and tests the moderating role of firm size. This study employs a quantitative research approach using purposive sampling to obtain 168 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. The study uses secondary data derived from companies’ annual and sustainability reports available on the IDX website. Data were analyzed using multiple linear regression with a panel data model to examine the effect of abnormal CSR on financial performance and to test the moderating role of firm size. Abnormal CSR has a negative effect on firm financial performance, and the first hypothesis is accepted, means that when a company's CSR activities deviate significantly from what is considered normal or expected in the industry, it tends to harm its financial results. This could occur because excessive or misaligned CSR spending may be perceived as inefficient resource allocation, potentially reducing profitability. Abnormal CSR reduces profitability, but larger firms can moderate its negative impact through better asset efficiency. Firms should align CSR spending with strategic goals to sustain legitimacy and financial performance
BANKRUPTCY ANALYSIS USING THE ALTMAN Z-SCORE MODEL IN AIRLINE COMPANIES Siti Alfina Nurhidayati; Siti Ridloah
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15111

Abstract

Bankruptcy prediction is on essential for evaluating the financial stability of companies, particularly in the aviation industry, which is highly vulnerable to economic fluctuations, high operational costs, and external shocks. The purpose of this study is to evaluate the bankruptcy potential of airlines listed on the Indonesia Stock Exchange using the Altman Z-Score and classify companies into safe, grey, or distress zones. A quantitative descriptive method was employed, utilizing secondary financial data from 2021 to 2024, focusing three companies: PT Air Asia Indonesia Tbk consistently recorded an extremely low Z-Score ranging from -17.52 to -20.24, placing the company in the distress zone throughout the entire period. PT Garuda Indonesia (Persero) Tbk reveals fluctuating performance, with severe distress in 2021 (–12.02), a temporary recovery in 2022 (2.00), but the next period saw a decline into the distress zone in 2023 (–1.42) and 2024 (–1.89). Meanwhile, PT Jaya Trishindo Tbk had a Z-score of 2.82 in 2021, above the safe threshold of 2.60, indicating the safe zone. However, from 2022 to 2024, the company's Z-score declined sharply, falling below 1.10, ranging from –2.96 to 0.98, entering the distress zone, with the lowest in 2022. The Altman Z-Score method indicates that the observed companies experienced significant financial distress during the study period, with Z-Scores below 1.10 from 2021 to 2024, highlighting that external shocks during the COVID-19 pandemic significantly weakened revenue performance while simultaneously accelerating the accumulation of corporate debt, thereby increasing bankruptcy risk in the aviation sector.
GREEN INNOVATION, RISK MANAGEMENT, CSR, AND GCiG IMPACT ON FIRM VALUE Mochammad Rofiq Alieffudin; Tantina Haryati
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15175

Abstract

This study examines the effect of green innovation, risk management, and corporate social responsibility (CSR) on firm value, with good corporate governance (GCG) as a moderating variable in manufacturing companies within the consumer non-cyclicals sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 31 companies (93 observations) were analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results reveal that green innovation significantly and positively affects firm value (β = 0.141, p = 0.022), while risk management (β = -1.127, p < 0.001) and CSR (β = -0.270, p = 0.017) demonstrate significant negative effects. The moderation analysis indicates that institutional ownership successfully moderates the green innovation-firm value relationship (β = 0.210, p = 0.038), while independent commissioners fail to moderate any relationships (p > 0.05). Audit committee effectively moderates all three relationships: strengthening green innovation (β = 0.012, p = 0.005) and risk management effects (β = 2.034, p < 0.001), while amplifying CSR's negative impact (β = -2.699, p < 0.001). The model demonstrates strong fitness (F = 66.465, p < 0.001; R² = 0.811), explaining 81.1% of firm value variation. These findings reveal that sustainability practices require effective governance validation—audit committees with financial expertise prove most critical, while structural board independence alone proves insufficient in emerging market contexts where governance implementation remains weak.
AUDITORS’ PROFESSIONAL JUDGMENT IN EVALUATING AUDIT EVIDENCE SUFFICIENCY Alim Matur Rosyidah; Raden Muhammad Syah Arief Atmaja Wijaya
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15203

Abstract

Ensuring sufficient audit evidence is a core aspect of auditors’ professional responsibility in preventing material misstatements. This study aims to obtain empirical evidence on how auditors apply professional judgment in assessing audit evidence sufficiency for revenue accounts. Using a qualitative case study at Public Accounting Firm SS, data were collected through semi-structured interviews with two auditors and validated by document triangulation. Results show that approximately 80% of audit effort is directed toward revenue verification, reflecting its high-risk nature. Auditors apply professional judgment by considering materiality (quantitative threshold of 10% profit or 1% of total assets), audit risk, and transaction complexity. Supervision and team collaboration strengthen judgment reliability and accountability. The study concludes that structured professional judgment enhances evidence sufficiency and audit quality, emphasizing the need for continuous supervision and reflective team discussions.
FINANCIAL LITERACY AND COPING STRATEGY CHOICES AMONG MSME IN BANYUMAS REGENCY Priandhita Wibawanti; Wida Purwidianti; Nawalin Nazah; Alfato Yusnar Kharismasyah
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15294

Abstract

The global market competition demands that Micro, Small, and Medium Enterprises in Banyumas Regency have effective coping strategies to survive in dynamic conditions. This study aims to examine the influence of financial distress, self-efficacy, leadership skills, and financial literacy on the selection of coping strategies. A total of 105 respondents were included, with the sample size determined using Slovin’s formula at a 10% error tolerance level. Data analysis was conducted through multinomial logistic regression, with coping strategies categorized into three main choices: cost efficiency, downsizing, and bank loans. The results of study indicate that among the four variables tested, only financial literacy has a positive effect on the selection of coping strategies. Financial literacy increases the possibility of entrepreneurs choosing cost efficiency by 1.150%, downsizing by 2.103,9%, and bank loans by 3.412,1%. These findings underscore the role of financial literacy as key factor in determining strategies to withstand the pressures of global competition. Thus, financial literacy becomes a new perspective in the process of selecting coping strategies, while also contributing to the development of literature on factors influencing the resilience of Micro, Small, and Medium Enterprises. This study also helps identify best practices in utilizing online media for product promotion, thereby enhancing the competitiveness of businesses in Banyumas Regency.
CASH FLOWS, MANAGERIAL OWNERSHIPS AND LEVERAGE EFFECTS ON DIVIDEND POLICY IN INDONESIA Nurul Khalida Ritonga; Erny Luxy D Purba
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15329

Abstract

Dividend policy represents a critical corporate financial decision in emerging markets, where firms often face liquidity constraints, concentrated ownership structures, and heightened economic uncertainty. Variations in dividend distribution among Indonesian manufacturing firms during the post-pandemic recovery period suggest that internal financial conditions and capital structure play an important role in shaping dividend policy decisions. This study aims to examine the effects of operational cash flow, free cash flow, managerial ownership, and leverage on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using panel data from 77 manufacturing firms selected through purposive sampling, resulting in 145 firm-year observations after data screening and transformation. Multiple linear regression analysis was conducted using IBM SPSS Statistics 30, supported by classical assumption and hypothesis testing. The empirical results indicate that free cash flow has a positive and statistically significant effect on dividend policy, with a regression coefficient of 0.766 and a t-value of 3.717 (p < 0.001). Leverage shows a negative and significant effect, with a coefficient of −0.182 and a t-value of −2.239 (p = 0.027). In contrast, operational cash flow and managerial ownership do not exhibit significant effects, as their significance values exceed 0.05. Simultaneously, all independent variables significantly influence dividend policy, as indicated by an F-value of 5.286 (p < 0.001), although the model explains a relatively limited proportion of variance with an R-squared value of 0.131. These findings suggest that dividend policy in Indonesian manufacturing firms is primarily determined by the availability of free cash flow and leverage levels, emphasizing the importance of effective cash management and prudent capital structure decisions in sustaining dividend payments.

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