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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 164 Documents
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Kinerja ESG dan nilai perusahaan: Financial slack sebagai moderasi Dharmawan, Reynaldi; Angela, Aurora
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.v8i1.1796

Abstract

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.
Pengaruh Tingkat Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM dengan Kesadaran Membayar Pajak Sebagai Variabel Mediasi Di Kota Pontianak Ranga, Albius; Febriati, Febriati; Widyastuti, Reni Dwi
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.v8i1.1811

Abstract

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
Pengaruh green strategy, CSR dan kinerja lingkungan terhadap kualitas laporan keuangan sektor makanan-minuman Yuda, Fitri; Febriati, Febriati; Afif, Ali
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.v8i1.1813

Abstract

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
Pengaruh penerapan green accounting dan komite audit terhadap profitabilitas pada perusahaan basic materials yang terdaftar di Bursa Efek Indonesia Sibarani, Sabet Tina; Maruli, Riky Sai; Reke, James Uly
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.v8i1.1821

Abstract

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.

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