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AKURASI: Jurnal Riset Akuntansi dan Keuangan
Published by Lembaga Pengembangan Manajemen dan Publkasi Imperium
ISSN : -     EISSN : 26852888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 7 No 2 (2025)" : 8 Documents clear
The influence of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era Posawa, Astrid Julivanti; Mappadang, Agoestina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1605

Abstract

This study aims to determine the effect of the application of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era. The study uses primary data obtained from questionnaires distributed to respondents. The sample size is 688 employees from mining companies operating in Southeast Sulawesi Province. The results of this study show that the application of sustainability accounting, organizational culture, and transformational leadership positively affects organizational performance. Public interest statements This study highlights the importance of sustainable accounting, organizational culture, and transformational leadership in improving organizational performance, especially in mining companies in Southeast Sulawesi. The findings emphasize that strong leadership, sustainable practices, and a positive work culture are key drivers of success in the digital era. These insights can guide companies and policymakers in fostering more responsible and effective organizational strategies.
Analysis of determinants of tax avoidance in property and real estate companies: the role of capital intensity, corporate governance, transfer pricing and company size as moderating variables Hidayati, Rani Nurul; Sulistyowati, Sulistyowati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1659

Abstract

This study aims to examine the effect of Capital Intensity, Corporate Governance and Transfer Pricing on Tax Avoidance with Company Size as Moderation. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research uses quantitative research with an associative approach, measured using panel data regression analysis techniques and moderated regression analysis (MRA) using the help of Eviews software version 12. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023, totaling 92 companies. Sampling using purposive sampling technique and obtained a sample of 7 companies, so that the total observations in this study were 35 observations. The data used in this study is secondary data. The data collection technique uses the documentation method through the IDX official website, namely www.idx.co.id and the Company's official website. Hypothesis testing in this study used the t test. The results of the study prove that (1) Capital Intensity have no effect on Tax Avoidance, (2)Corporate Governance and Transfer Pricing has a significant positive effect on Tax Avoidance, (3) Company Size is able to moderate and strengthen the effect of Corporate Governance and Transfer Pricing on Tax Avoidance, (4) Company Size is unable to moderate the effect of Capital Intensity on Tax Avoidance.
Struktur modal dan profitabilitas: Peran ESG skor sebagai pemoderasi Sinaga, Lazarus
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1504

Abstract

This study examines the impact of the Debt-to-Equity Ratio (DER) on Return on Assets (ROA), taking into account Environmental, Social, and Governance (ESG) factors as a moderating variable. The study used a sample of 30 multi-sector companies listed on the Indonesia Stock Exchange for the period from 2020 to 2023, purposively selected based on the availability of sustainability reports. Moderated Regression Analysis (MRA) was used for data analysis using JAMOVI 2.6 software. The study's findings revealed that DER had a negative and significant effect on ROA, indicating that increased leverage negatively impacts corporate profitability. An interesting finding is the role of ESG as a negative moderator, significantly weakening the negative relationship between DER and ROA. Hence, implementing ESG practices can mitigate the negative impact of debt use on corporate financial performance. Public interest statements This study makes a significant contribution to the corporate finance literature by demonstrating that a commitment to ESG not only benefits sustainability but also serves as a financial risk mitigation mechanism. These findings have practical implications for corporate management in formulating capital structure policies that take into account sustainability.
Pengaruh transfer pricing dan capital intensity terhadap tax avoidance dengan leverage sebagai variabel moderasi Pamungkas, Muhammad Refa; Nurdiniah, Dade
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1686

Abstract

This research aims to determine the effect of transfer pricing and capital intensity on tax avoidance with leverage as moderating variable on company in companies listed on the Indonesia Stock Exchange for the 2022-2024 periode. The sampling technique used purposive sampling and obtained 22 companies. This research used quantitative and analitycal method in this research uses multiple regression analysis and moderated regression analysis. The result of research tested using application Statistic Package The Social Science (SPSS26). The result of this study show that : transfer pricing has no effect on tax avoidance, capital intensity has effect on tax avoidance, leverage is able to moderate the influence of transfer pricing on tax avoidance, leverage is not able to moderate the influence of capital intensity on tax avoidance. Public interest statements This research can provide benefits for companies, regulators, and academics in understanding and managing tax avoidance practices, transfer pricing, capital intensity, and leverage. As well as an encouragement for business practices to be more responsible and also compliant in terms of taxation.
Dampak karakteristik tim audit, independensi, kompetensi dan fee audit terhadap kualitas audit: Dampak mediasi proses audit efektif Subiyantoro, Subiyantoro
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1700

Abstract

This study investigates the direct and mediated effects of audit team characteristics, independence, competence, and audit fees on audit quality within Public Accounting Firms (KAP) in DKI Jakarta. Using a survey method and Partial Least Squares (PLS) analysis, the research reveals that auditor independence has a significant direct positive impact on audit quality. At the same time, team characteristics, competence, and fees show no direct influence. However, auditor competence indirectly enhances audit quality when mediated by an effective audit process. The audit process does not mediate the effects of team characteristics, independence, or fees. These findings underscore that upholding auditor independence and strengthening competence—supported by robust audit procedures—are essential to improving audit quality, offering practical insights for firms and regulators in enhancing oversight and professional standards.. Public Interest Statement This study has a public interest in improving the accountability and transparency of audit results conducted by Public Accounting Firms (KAP), especially in the DKI Jakarta area. By empirically testing how audit team characteristics, independence, competence, and audit fees affect audit quality and the mediating role of the audit process, this study contributes to strengthening the public financial oversight system and protecting the interests of stakeholders, including investors, regulators, and the general public. The results of the study are expected to be the basis for improving audit policies and practices in Indonesia.
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Analisis evaluasi kinerja pendampingan Rumah BUMN Majene pada usaha mikro mahasiswa Safira, Dela; Ilyas, Herlina; Yusran, Muhammad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1711

Abstract

This study aims to evaluate the performance of Rumah BUMN Majene mentoring for student micro-enterprises. Mentoring is considered necessary in supporting the development of entrepreneurial skills and increasing the capacity of student businesses. This study uses a descriptive qualitative approach. The results of the study indicate that the mentoring program is effective and has a positive impact, both in terms of packaging design, business legality, digital marketing, and financial management. The success of the program is supported by the active involvement of Rumah BUMN staff, collaboration with universities, and the implementation of training and coworking spaces. The evaluation was conducted using the CIPP (Context, Input, Process, Product) model, which indicates that this program has been aligned with the needs of business stakeholders. However, improvements are needed in legal assistance and financial management training so that the program can run more optimally. Public interest statements This statement affirms the commitment to supporting micro-student entrepreneurs through the Rumah BUMN Majene program. It aims to enhance skills, access, and knowledge among young entrepreneurs, thereby contributing to sustainable economic growth at both local and national levels. Through collaboration among various institutions, this program has the potential to serve as a successful model for community empowerment and economic strengthening.
The effect of profitability and leverage on tax avoidance with interest coverage as a moderating variable Murdhaningsih, Murdhaningsih; Luthfi, Nabilah Farras; Harared, Bunga Anisah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1716

Abstract

This study aims to examine the effect of financial performance indicators—Return on Assets (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER)—on tax avoidance, with the Interest Coverage Ratio as a moderating variable. The research sample comprises industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using panel data regression analysis, the results of Model 1 show that DAR has a significant effect on tax avoidance. Furthermore, model 2 shows that the Interest Coverage Ratio moderates the relationship between ROA, ROE, and DAR on tax avoidance, but is not significant on DER. These findings indicate that the financial structure and the company's ability to cover interest expenses influence tax avoidance behavior. This study contributes to understanding how internal financial factors influence corporate tax planning strategies. Further research is recommended to explore broader sectors and add other financial and non-financial variables to obtain a more comprehensive picture of tax avoidance behavior.. Public Interest Statement This study helps the public understand how companies' financial conditions, particularly debt levels and interest payments, influence their tax planning behavior. The findings are helpful for regulators, investors, and taxpayers to identify potential tax avoidance practices and promote fair taxation.

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