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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 160 Documents
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Determinan keputusan Generasi Z dalam investasi Reksa Dana Syariah dengan trust sebagai variabel mediator Sunarsih, Uun; Umaaya, Zainal
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1750

Abstract

This study aims to examine the influence of minimum capital, religiosity, and Islamic financial literacy on the demand for Islamic mutual fund investment with trust as a mediating variable among Generation Z in Indonesia. This study uses a quantitative research type with an associative approach. The population of this study is Generation Z in Indonesia, and the sample was obtained using the Isaac and Michael formula, yielding 405 respondents. The data are primary, and the analysis is performed using CB-SEM. This study shows that minimum capital requirements impact trust, with higher requirements leading to greater public confidence in Islamic investment. Religiosity enhances trust; the more religious a person is, the more they adhere to Islamic principles. Additionally, better Islamic financial literacy increases trust in fundraisers. Trust also influences interest in Islamic mutual fund investments, suggesting emotional factors play a role. Minimum capital and religiosity both affect investment interest, with trust acting as a mediator. Islamic financial literacy significantly shapes investment intentions, again mediated by trust. Public interest statements The findings highlight the importance of trust in boosting investment interest in Islamic mutual funds among Generation Z. Therefore, strategies for literacy education, product transparency, and affordable initial capital are essential.
Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Masri, Indah; Astuti, Tri; Satria, Indra; Nur'aini, Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

Abstract

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.
Pengaruh environmental, social, and governance (ESG), green innovation, dan eco-efficiency terhadap nilai perusahaan dengan kinerja keuangan sebagai moderasi Widiyanti, Wahyu
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1702

Abstract

Abstract This study aims to analyze the effects of Environmental, Social, and Governance (ESG), green innovation, and eco-efficiency on firm value, as well as the moderating role of financial performance (Return on Assets/ROA). The population comprises non-financial manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023, selected using a purposive sampling method. The analysis begins with descriptive statistics, followed by normality testing and classical assumption tests (autocorrelation, multicollinearity, and heteroscedasticity), and continues with multiple linear regression analysis. The findings reveal that green innovation and eco-efficiency have a significant positive impact on firm value, whereas ESG disclosure has an adverse effect. ROA, as a moderating variable, does not show a substantial effect, except in its relationship with green innovation, which shows a negative effect. Additionally, firm size and leverage positively influence firm value. These results suggest that the effectiveness of sustainability strategies depends on internal readiness and market context to deliver added value to the company. Public interest statements This study analyzes the influence of ESG, green innovation, and eco-efficiency on firm value, with financial performance as a moderating variable. The findings provide a basis for corporate policies focused not only on financial profit but also on sustainability and social responsibility. The results are expected to guide investors, regulators, and businesses in promoting sustainable practices. .
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.
Pengaruh digitalisasi, literasi keuangan, dan dukungan teknologi terhadap kinerja keuangan UKM di Kota Pontianak Emilia, Yenni; Widyastuti, Reni Dwi; Setiawan, Aris
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1760

Abstract

Small and Medium Enterprises (SMEs) play an essential role in supporting the economy, including in the city of Pontianak. However, they still face several challenges, including low financial literacy, limited digitalization, and a lack of technological support, which continue to hinder the development of SMEs. This study aims to analyze the influence of digitalization, financial literacy, and technological support on the financial performance of SMEs in Pontianak City. The research methodology is multiple regression analysis using SPSS 26. The research sample consisted of 100 SMEs in Pontianak City. The study finds that digitalization, financial literacy, and technological support have a positive and significant effect on SME financial performance. Financial literacy is the most critical factor in improving entrepreneurs' ability to manage finances and make sound business decisions. The conclusion of this study states that digitalization, financial literacy, and technological support are essential to improving the financial performance of SMEs. The higher a business owner's financial literacy, the better their financial performance will be. Public interest statements This study provides SME entrepreneurs with an understanding of the importance of financial literacy and the use of technology to improve business performance. This research supports SMEs in increasing their competitiveness and business sustainability.
Faktor organisasional dan perilaku sebagai determinasi kecurangan akuntansi di Pemerintah Desa Sari, Elsa Arum Prafita; Aliyah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1762

Abstract

This study analyzes the influence of organizational and behavioral factors on accounting fraud within Indonesian village governments. Using a quantitative approach, primary data were collected via questionnaires from 141 village officials across 11 villages (saturated sampling). Multiple linear regression analysis in SPSS 25 revealed that among five independent variables, only unethical behavior had a positive, significant influence on accounting fraud. Other variables—internal control, organizational ethical culture, compensation suitability, and organizational commitment—did not show a significant effect. These findings indicate that fraud is driven more by individual behavior than systemic factors. The study recommends strengthening individual integrity through ongoing ethics training and tightening oversight mechanisms. It contributes to understanding the determinants of fraud at the village level, with policy implications for embedding ethical values and implementing behavior-focused prevention programs. Public interest statements This study helps the public understand that unethical behavior is the leading cause of financial fraud in village governments. Hence, communities can actively promote transparency, accountability, and oversight of village funds to support shared welfare.
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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