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INDONESIA
Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Published by Universitas Maritim Raja Ali Haji
ISSN : 25985035     EISSN : 26848244     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Penerbitan Jurnal Ilmiah Akuntansi dan Finansial Indonesia setiap enam bulan sekali pada bulan April dan Oktober setiap tahunnya, dan Jurnal Ilmiah Akuntansi dan Finansial Indonesia memberikan peluang kepada civitas akademika maupun praktisi untuk mempublikasikan hasil-hasil penelitian, kajian, pemikiran, dan analisis mengenai Akuntansi finansial atau keuangan.
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Articles 158 Documents
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Analisis Sistem Pengendalian Internal di Lingkungan Pemerintah Kota Tanjungpinang (Studi Kasus Survei Penilaian Integritas tahun 2024) Fatahurrazak Fatahurrazak; Hadi Lidya Rikayana Hadi Lidya Rikayana; Nurul Yusyawiru; Fatahuddin
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/xayka778

Abstract

This study examines the effectiveness of the internal control system within the Government of Tanjungpinang City using data from the 2024 Integrity Assessment Survey (SPI) conducted by Indonesia’s Corruption Eradication Commission (KPK). The research aims to determine how internal control mechanisms enhance organizational integrity and mitigate corruption risks in local governance. Employing a descriptive–quantitative approach based on secondary SPI data, the analysis applies the five core components of internal control outlined in Government Regulation No. 60/2008: control environment, risk assessment, control activities, information and communication, and monitoring. Statistical and content analyses assess the maturity level of the internal control system and its alignment with KPK’s integrity dimensions. The findings indicate that Tanjungpinang City’s internal control system is at a developing maturity stage, with major weaknesses in leadership commitment, ethical culture, and risk-based monitoring. Despite improvements in transparency and compliance through digital systems, preventive control mechanisms remain limited. The results also show a strong positive relationship between robust internal controls and higher integrity scores, underscoring that strengthening control mechanisms directly promotes institutional integrity. This study emphasizes the importance of integrating risk management into internal control processes, reinforcing ethical leadership, and enhancing the role of internal auditors (APIP) through competency-based training and digital audit tools. These initiatives are crucial for fostering proactive, integrity-oriented local governance. By empirically linking internal control effectiveness with KPK’s SPI framework, this research contributes novel evidence that internal control maturity serves as a predictive indicator of institutional integrity in Indonesia’s public sector
Organizational Complexity and Financial Reporting Quality Tumpal Manik; Henry Eryanto
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/rwrmac96

Abstract

This study examines the relationship between organizational complexity in the context of management and the quality of financial reporting. Organizational complexity is analyzed through four key components: subsidiary management, segment operation management, and human resource management. The findings provide evidence that managing organizational complexity through effective governance and sound management practices supports greater accuracy, transparency, and reliability in financial reporting. Such management practices also help prevent reporting errors and fraud. Consequently, organizational complexity can significantly influence the quality of financial reporting. Drawing on insights from agency theory and information asymmetry, this paper discusses how increasing complexity may reduce reporting quality and proposes mechanisms to mitigate its adverse effects
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Azwan
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bqymyg52

Abstract

This study aims to examine the effect of institutional ownership and managerial ownership on tax avoidance, with firm size as a moderating variable. Tax avoidance is an important issue in taxation studies because it is related to corporate behavior in fulfilling tax obligations and may affect state revenue. Ownership structure is considered one of the corporate governance mechanisms that can influence managerial decisions, including tax-related policies. This research employs a quantitative approach using panel data from manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample consists of 357 firm-year observations obtained through purposive sampling. Tax avoidance is measured using the effective tax rate (ETR), while data analysis is conducted using multiple regression analysis with moderating variables. The results indicate that institutional ownership has a negative and significant effect on tax avoidance, suggesting that higher institutional ownership is associated with lower tax avoidance. Managerial ownership and firm size are found to have a positive and significant effect on tax avoidance. Furthermore, firm size does not moderate the relationship between institutional ownership and tax avoidance, but it moderates the relationship between managerial ownership and tax avoidance. Overall, the findings provide empirical evidence on the role of ownership structure and firm characteristics in explaining tax avoidance practices and may serve as a reference for future research and policy considerations related to corporate governance and taxation.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Struktur Modal terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai variabel moderasi Fii 'Aisy Firdausi; Nawirah
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/c8dyhn90

Abstract

This research examines the factors that impact financial results in Indonesian property and real estate companies which operate under changing monetary policies and increasing financing expenses between 2022 and 2024. The sector needs to evaluate its governance and financing systems because Return on Equity (ROE) has shown inconsistent growth patterns. The research measures how managerial ownership, institutional ownership, and capital structure affect financial performance, with firm size acting as a moderating variable. This study applies panel data from 38 companies, resulting in 144 observations selected through non-probability sampling. Secondary data were obtained from annual reports and analyzed using panel data regression with a random-effects model. The findings indicate that capital structure has a positive and significant effect on ROE, while managerial and institutional ownership do not significantly influence financial performance. Firm size does not moderate the relationship between ownership structure and ROE, but it weakens the effect of capital structure on financial performance. The results suggest that debt policy plays a more important role than ownership structure in improving company performance, particularly in capital-intensive industries, and support agency theory regarding the disciplinary role of debt.
Pengaruh Penghindaran Pajak terhadap Biaya Utang dengan Risiko Pajak sebagaiVariabel Moderasi Dewi Kusuma Wardani; Nasya Anindhia
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/qvz8fg95

Abstract

The purpose of this study is to examine the effect of tax avoidance on the cost of debt, with tax risk as a moderating variable. Tax avoidance has the potential to create cash flow uncertainty and increase risk for creditors, and therefore, theoretically, it can influence the determination of a company's cost of debt. However, empirical findings regarding this relationship are still mixed. Secondary data was obtained from the annual reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2024. The sample was selected by purposive sampling with 136 observations analyzed with Moderated Regression Analysis (MRA), using SPSS version 24 software with multiple linear regression analysis techniques. The results indicate that tax avoidance does not affect the cost of debt. Tax risk is also unable to moderate the relationship between tax avoidance and the cost of debt. As for the control variables, leverage, profitability, and capital intensity were found to have a significant effect on the cost of debt. These findings indicate that creditors place more emphasis on a company's financial condition when determining the cost of debt than on tax avoidance practices and the level of tax risk.
The Effect of Profitability, Capital Structure, and Firm Size on Company Value Gina Putri Indriani
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/mbdtgp49

Abstract

The intention of this investigation is to investigate how capital structure, profitability, also company size affect firm value in businesses in the consumer goods industry's non-durable home products subsector that are listed on the IDX between 2020 and 2024. This research is motivated by fluctuations in company value indicated in PBV or “price-to-book value” ratio, which were influenced by capital market dynamics and economic conditions during and after the COVID-19 pandemic. Variations in profitability, increasing production and distribution costs, and the use of external financing raise concerns regarding the elements that determine firm value in this sector. Using secondary data from yearly financial reports from IDX and official corporation websites, this study employs a quantitative methodology. Purposive sampling was used to determine the sample, yielding six firms with thirty observations. Multiple linear regression using SPSS 25 was used to analyze the data, with the use of coefficient of determination analysis, t-tests, F-tests, and traditional assumption tests. The results demonstrate that business size has a positive but statistically negligible impact on company value, but capital structure also profitability have a considerable positive impact. With an R2 value of 0.841, indicates the model employed in this study can account for 84.1% of the variance in company value, all three factors simultaneously have a considerable affect on company value. The finding highlight profitability and financing decisions are key determinants of firm value in the non-durable household products subsector.
Audit Report Lag in High and Low Risk Manufacturing Firms Muhamad Rafli; Dirvi Surya Abbas
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/pnbp7n27

Abstract

This study examines the influence of audit fee, audit tenure, inherent risk, key audit matters, auditor switching, and audit committee meeting frequency on audit report lag (ARL). The sample is divided into high- and low-inherent-risk groups to explore potential differences. A quantitative approach using panel data regression is applied to manufacturing firms listed on the Indonesia Stock Exchange during 2022–2024. The Fixed Effect Model (FEM) is used for the overall sample, while the Random Effect Model (REM) is applied to the subsamples. The findings show that audit tenure, inherent risk, and auditor switching significantly reduce ARL. Audit fee has a positive but insignificant effect, while key audit matters and audit committee activity are not significant. Further analysis indicates differing patterns across risk groups. In low-risk firms, only audit fee significantly decreases ARL. In contrast, for high-risk firms, inherent risk and key audit matters are the only significant factors, although the overall model is not statistically significant. These results suggest that the determinants of ARL depend on contextual conditions, and commonly used variables may not sufficiently explain audit timeliness in high-risk corporate settings.
Digital Technology Implementation and Financial Reporting Quality T Manik
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/9g5tca75

Abstract

This study examines the effect of digital technology implementation on financial reporting quality among non-financial companies listed on the Indonesia Stock Exchange during the 2018–2025 period. Using a quantitative research approach, the study analyzes 3,185 firm-year observations from 455 companies. Digital technology implementation was measured through content analysis based on nine digital transformation components and 102 keyword indicators disclosed in annual reports. Financial reporting quality was proxied using the Jones Model, Dechow Model, and accounting conservatism measures. The findings indicate that digital technology implementation significantly improves financial reporting quality by enhancing internal control effectiveness, reducing information asymmetry, limiting earnings management practices, and increasing reporting transparency and reliability. The results further reveal that audit quality, firm age, and company growth positively influence financial reporting quality, whereas leverage, loss conditions, and the COVID-19 pandemic negatively affect reporting quality. Overall, this study provides empirical evidence that digital transformation plays an important role in strengthening the quality, credibility, and transparency of corporate financial reporting.

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