AKURASI: Jurnal Riset Akuntansi dan Keuangan
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.
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<![CDATA[Pengaruh kepemilikan institusional, dewan komisaris independen dan komite audit terhadap tax avoidance ]]>
<![CDATA[Irma Nurwulan]]>;
<![CDATA[R Ait Novatiani]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1741
<![CDATA[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]]>
<![CDATA[The determinants of auditor switching: The role of audit committee, firm size, audit fees, and financial distress with audit quality as a moderator ]]>
<![CDATA[Dinda Oktavia]]>;
<![CDATA[Harry Budiantoro]]>;
<![CDATA[Hestin Agus Tantri Ningsih]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1747
<![CDATA[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.]]>
<![CDATA[Transfer pricing: Dampak beban pajak dan tunneling incentive pada perusahaan multinasional ]]>
<![CDATA[Afif Umar Suryo]]>;
<![CDATA[Amelia Oktrivina]]>;
<![CDATA[Susilawati Susilawati]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1308
<![CDATA[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.]]>
<![CDATA[Peran Integritas dan Kompetensi SDM dalam Kinerja Sistem Informasi Akuntansi: Studi Moderasi Ancaman Eksternal ]]>
<![CDATA[Difa Juliandi]]>;
<![CDATA[Zumratul Meini]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1541
<![CDATA[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.]]>
<![CDATA[Pengaruh Implementasi Economic Order Quantity dan Digitalisasi terhadap Profitabilitas Usaha Mikro, Kecil dan Menengah di Kota Bekasi ]]>
<![CDATA[Muhammad Muhammad]]>;
<![CDATA[Nurul Kamila]]>;
<![CDATA[Huda Aulia Rahman]]>;
<![CDATA[Zalzabilla Putri Ekawati]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1781
<![CDATA[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.]]>
<![CDATA[Kinerja ESG dan nilai perusahaan: Financial slack sebagai moderasi ]]>
<![CDATA[Reynaldi Dharmawan]]>;
<![CDATA[Aurora Angela]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1796
<![CDATA[Firm value reflects market perceptions of a company’s strategic decisions, including ESG performance and financial flexibility. This study examines the effect of ESG performance on firm value and investigates the moderating role of financial slack in the ESG–firm value relationship, which constitutes the novelty of this research. The sample comprises 106 firms listed on the Refinitiv Eikon during 2020–2024 with ESG scores. The results indicate that ESG performance does not have a significant effect on firm value, while financial slack has a positive and significant direct effect. However, the interaction between ESG performance and financial slack is not statistically significant, suggesting that financial slack does not strengthen the impact of ESG performance on firm value. These findings imply that financial flexibility plays a more immediate role in enhancing firm value than ESG performance within the observed period, and that excess financial resources do not necessarily increase the market’s valuation of ESG activities. Public interest statements This study implications for companies indicate that ESG performance does not guarantee increased company value in the short term. However, ESG still needs to be considered as part of a long-term strategy, as it can contribute to reputation, operational sustainability, risk management, and future regulatory compliance. The implications for the public and investors indicate that investors cannot rely solely on ESG scores in making short-term investment decisions; portfolio selection should still consider fundamental factors such as profitability, liquidity, and funding structure.]]>
<![CDATA[Pengaruh Tingkat Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM dengan Kesadaran Membayar Pajak Sebagai Variabel Mediasi Di Kota Pontianak ]]>
<![CDATA[Albius Ranga]]>;
<![CDATA[Febriati Febriati]]>;
<![CDATA[Reni Dwi Widyastuti]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1811
<![CDATA[Sektor Usaha Mikro, Kecil, dan Menengah sampai saat ini dipandang belum menunjukkan performa optimal pada dimensi kepatuhan wajib pajak UMKM meskipun kontribusi pajak merupakan dasar utama pendapatan negara sehingga penelitian ini difokuskan untuk mengkaji pengaruh tingkat kepercayaan kepada pemerintah yang terkait dengan kepatuhan wajib pajak UMKM terhadap pembentukan kesadaran membayar pajak sebagai variabel mediasi. Riset ini menerapkan desain kuantitatif dengan partisipasi 100 unit usaha UMKM yang ditentukan berdasarkan purposive sampling. Data yang dihimpun melalui kuesioner selanjutnya dianalisis dengan pendekatan SEM PLS memakai aplikasi SmartPLS dan hasil pengujian menunjukkan bahwa tingkat kepercayaan kepada pemerintah tidak berpengaruh signifikan secara langsung terhadap kepatuhan wajib pajak UMKM sementara kesadaran membayar pajak terbukti berkontribusi positif dalam meningkatkan kepatuhan. Selain hal tersebut, tingkat kepercayaan kepada pemerintah berdampak pada kepatuhan wajib pajak UMKM melalui jalur tidak langsung dengan kesadaran membayar pajak sebagai mediator sehingga penelitian ini menyatakan bahwa peningkatan kepatuhan wajib pajak UMKM akan lebih berhasil apabila difokuskan pada penguatan kesadaran membayar pajak yang dipengaruhi oleh tingkat kepercayaan kepada pemerintah]]>
<![CDATA[Pengaruh green strategy, CSR dan kinerja lingkungan terhadap kualitas laporan keuangan sektor makanan-minuman ]]>
<![CDATA[Fitri Yuda]]>;
<![CDATA[Febriati Febriati]]>;
<![CDATA[Ali Afif]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1813
<![CDATA[This study examined the influence of green strategy, CSR, and environmental performance on the quality of financial statements in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This sector significantly contributes to Indonesia's GDP but faces environmental issues, such as waste and emissions, that affect reporting transparency. The analysis, based on a quantitative methodology using secondary data from the annual and sustainability reports of 22 companies over 3 years, was conducted in SPSS 27 using multiple regression. The findings revealed that while green strategy and CSR have a significant negative impact on financial statement quality due to high implementation costs, environmental performance positively influences quality by enhancing transparency and stakeholder trust. The study recommends expanding the sample size and the timeline for further research to enhance the generalizability of the results. Public interest statements This study aims to guide food and beverage manufacturing companies in enhancing financial report quality by implementing green strategies, strengthening CSR programs, and improving environmental performance. It highlights the importance of integrating sustainability into financial reporting to boost transparency, accountability, and stakeholder trust]]>
<![CDATA[Pengaruh penerapan green accounting dan komite audit terhadap profitabilitas pada perusahaan basic materials yang terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Sabet Tina Sibarani]]>;
<![CDATA[Riky Sai Maruli]]>;
<![CDATA[James Uly Reke]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
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DOI: 10.36407/akurasi.v8i1.1821
<![CDATA[This study aims to analyze the influence of Green Accounting and Audit Committees on the profitability of Basic Materials companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study population consisted of 113 companies. The raw materials sector experienced 10 delistings during the research period. Based on purposive sampling criteria, 93 companies that did not experience delistings during the study period were selected. Over 4 years, the total sample size was 372. GA was measured using the ratio of Net Income to Environmental Expenses. At the same time, the Audit Committee was proxied by the number of audit committee members listed in the company's annual report. Company profitability was measured using ROA. The analysis method was a quantitative, multiple linear regression approach. The results showed that GA had no significant effect on company profitability. Similarly, the Audit Committee, measured by the number of members, did not significantly influence ROA. Simultaneously, these two independent variables also had no significant effect on profitability. Public interest statements This research reveals that implementing green accounting and having an audit committee do not always directly increase profitability. Therefore, an optimal implementation is needed to improve performance and enhance the company's competitiveness.]]>
<![CDATA[Green banking, bank size, operational efficiency, and financial performance: Evidence from Indonesian Stock Exchange ]]>
<![CDATA[Eko Apriyanto]]>;
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v8i1.1552
<![CDATA[This study aims to examine the effect of green banking, bank size, and operational efficiency on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A quantitative approach was employed using secondary data from annual reports. The sample was selected using a saturated sampling technique, yielding 16 private and national banks with a total of 48 observations (16 banks × 3 years). Data were analyzed using multiple linear regression with SPSS. The findings reveal that, in part, green banking has no significant effect on financial performance (ROA), whereas bank size and operational efficiency (BOPO) have significant effects. Public interest statements These results provide empirical insights into the effectiveness of green banking in emerging markets and highlight the dominant role of operational efficiency within the stakeholder theory framework.]]>
