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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 5 Documents
 1 
Search results for , issue "Vol 8 No 1 (2026)" : 5 Documents clear
Pengaruh kepemilikan institusional, dewan komisaris independen dan komite audit terhadap tax avoidance Nurwulan, Irma; Novatiani, R Ait
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1741

Abstract

This study aims to examine the effect of institusional ownership, an independent board of commissioners, and an aduit committee on tax avoidance. The population used was 228 manufacturing companies listed on the Indonesia Stock exchange (IDX). Purposive sampling was used as the sampling technique, resulting in a total sample of 34 manufacturing companies. Panel data regression analysis was used in this study using Eviews 12. The result showed that institusional ownership an independent board of commissioners has an effect on tax avoidance and audit committee has no effect on tax avoidance. This study found that the interests of the largest institutional shareholders drive tax supervision, and the role of independent boards of commissioners is more likely to pressure companies to comply with tax regulations than the internal control mechanisms of the audit committee. Public interest statements The results encourage regulators to enhance the independence of audit committees so that they are not merely a formality. Companies are better off making their financial statements more transparent so that taxes can be paid in accordance with legal regulations
The determinants of auditor switching: The role of audit committee, firm size, audit fees, and financial distress with audit quality as a moderator Oktavia, Dinda; Budiantoro, Harry
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1747

Abstract

This study aims to analyze the factors influencing auditor switching, considering audit quality as a moderating variable. The phenomenon of auditor switching in Indonesia is becoming increasingly relevant with the introduction of auditor rotation regulations and the growing demand for good corporate governance. This study uses secondary data in the form of audited financial statements of companies included in the Sri Kehati index for the 2019–2023 period. Data analysis was conducted using SPSS 31 to examine the effects of the audit committee, company size, audit fees, and financial distress on auditor switching, with audit quality as a moderating variable. The results show that the audit committee does not affect auditor switching, whereas company size, audit fees, and financial distress do. Furthermore, audit quality is unable to moderate the influence of the four independent variables on auditor switching. These findings conclude that the decision to switch auditors is more determined by internal company factors, particularly financial condition and audit fees, than by the audit committee's role or audit quality. Public interest statements The managerial implications of this study emphasize the need for company management to carefully consider factors such as cost, independence, and financial condition before making auditor-switching decisions, and for regulators to ensure that auditor-switching practices are carried out in accordance with the principles of transparency and good governance.
Transfer pricing: Dampak beban pajak dan tunneling incentive pada perusahaan multinasional Suryo, Afif Umar; Oktrivina, Amelia; Susilawati, Susilawati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1308

Abstract

This study aims to analyze the effect of Tax Burden and Tunneling Incentive on Transfer Pricing practices, with Company Size and Profitability as control variables. The research population comprises multinational companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). The purposive sampling method was applied, resulting in a final sample of 11 companies observed over the 2019–2023 period, yielding 55 panel data observations. The analysis was conducted using panel data regression analysis with the Fixed Effect Model in SPSS 25. The results indicate that, partially, neither Tax Burden nor Tunneling Incentive has a significant effect on Transfer Pricing. This finding suggests that, within the specific context of post-BEPS regulatory strengthening in Indonesia, traditional motives of fiscal burden and shareholder expropriation do not directly drive aggressive transfer pricing strategies among the sampled companies. The study implies that enhanced regulatory frameworks and corporate governance may have altered corporate decision-making calculus. Public Interest Statement This research highlights the potential effectiveness of strengthened international tax regulations (BEPS) and domestic oversight in curbing aggressive transfer pricing motivated by simple tax savings or tunneling. The findings encourage regulators to maintain and enhance transparent reporting requirements and robust enforcement.
Peran Integritas dan Kompetensi SDM dalam Kinerja Sistem Informasi Akuntansi: Studi Moderasi Ancaman Eksternal Juliandi, Difa; Meini, Zumratul
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1541

Abstract

The aim of the research is to test and analyze the influence of employee integrity, human resource competency on accounting information systems and whether external threats can moderate the relationship between employee integrity and human resource competency on accounting information system performance. The research method is descriptive statistics and verification statistics using the SMART-PLS 4.0 test tool. The research results showed that employee integrity had a significant positive influence on this relationship, human resource competence was proven to have a positive influence on this relationship, external threats were not proven to moderate the relationship between employee integrity and accounting information system performance and external threats were not proven to moderate the relationship between resource competency. human resources and accounting information system performance are not very significant by weakening this relationship.
Pengaruh Implementasi Economic Order Quantity dan Digitalisasi terhadap Profitabilitas Usaha Mikro, Kecil dan Menengah di Kota Bekasi Muhammad, Muhammad; Kamila, Nurul; Rahman, Huda Aulia; Ekawati, Zalzabilla Putri
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1781

Abstract

This study intends to analyze the influence of the implementation of Economic Order Quantity (EOQ) and digitalization on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Bekasi City. The low efficiency of inventory management and the limited use of digital technology are still obstacles for MSMEs. A quantitative approach was used by involving 32 MSMEs selected through purposive sampling from a population of 418 MSMEs. Primary data were analyzed using multiple linear regression assisted by SPSS tools, accompanied by validity, reliability, and classical assumptions tests to ensure the feasibility of the model. The results of the study show that the EOQ variable has no effect on profitability. This shows that MSMEs have not been able to implement the EOQ method optimally. On the contrary, digitalization affects profitability significantly and positively. Simultaneously, EOQ and digitalization also affect profitability significantly. The determination coefficient reveals that 76% of the variation in profitability is illustrated by the implementation of Economic Order Quantity (EOQ) and digitalization. Public interest statementsThis study helps MSMEs in understanding the basics of inventory management and reminds that digitalization is a necessity to improve business performance and competitiveness.

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