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INDONESIA
FINANCIAL : JURNAL AKUNTANSI
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 25024574     EISSN : 26862581     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol 11 No 1 (2025)" : 10 Documents clear
PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, AUDIT DELAY, KOMITE AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Yuliana, Sukma; Minarso, Bambang
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.651

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan fokus pada peran Audit Tenure, Ukuran Perusahaan, Audit Delay, Komite Audit, dan Rotasi Audit. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan jenis penelitian hubungan kausal. Populasi yang diteliti sebanyak 104 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan sampel yang memenuhi kriteria berjumlah 93 perusahaan yang menghasilkan 372 laporan keuangan selama periode tahun 2020 sampai dengan tahun 2023. Teknik pengumpulan data dilakukan melalui pencatatan laporan keuangan perusahaan. Model analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa Audit Delay dan Ukuran Perusahaan berpengaruh signifikan terhadap kualitas audit. Sedangkan Audit Tenure, Komite Audit, dan Rotasi Audit tidak berpengaruh signifikan. Selain itu, analisis hasil Nagelkerke R Square menunjukkan bahwa sebesar 29,4% variasi kualitas audit dapat dijelaskan oleh variabel independen yang diuji dalam penelitian ini. Temuan ini memberikan wawasan tentang faktor-faktor yang mempengaruhi kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia. Kata Kunci: Kualitas Audit, Audit Tenure, Ukuran Perusahaan, Audit Delay, Komite Audit, Rotasi Audit
Author: Sari Dewi PENGARUH MORAL PAJAK, STRATEGI BERBASIS KEPERCAYAAN, AMNESTI PAJAK, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK: STUDI EMPIRIS DI INDONESIA : A Study on the Impact of Tax Morale, Trust-Based Strategy, Tax Amnesty, and Tax Awareness on Tax Compliance: Evidence from Indonesia Sari Dewi; Sanjaya, Daffa Salsabilla
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.682

Abstract

This study aims to understand the key factors influencing tax compliance in Indonesia by highlighting four important aspects: tax morale, trust-based strategies, tax amnesty, and tax awareness. This research adopts a quantitative approach using primary data collected through questionnaires. Data collection was conducted using the snowball sampling method, and data analysis was performed using the Partial Least Squares (PLS) method. The findings indicate that tax morale and trust in the government significantly influence tax compliance. Meanwhile, the tax amnesty program has a positive impact, though it is not yet sufficient to significantly improve overall compliance. Additionally, increasing tax awareness has been proven to contribute substantially to taxpayer compliance. These findings emphasize the importance of tax education, particularly for MSMEs in Batam, to enhance their understanding of tax obligations. This study provides a new perspective on tax compliance in Indonesia. With the right policy approach, tax compliance can be sustainably improved to support national economic development. Abstracts must follow the format outlined below and there must always be the following four sub-headings and their accompanying explanations. This study examines key factors influencing tax compliance in Indonesia, focusing on tax morale, trust-based strategies, tax amnesty, and tax awareness. It aims to address low tax compliance, a challenge in optimizing government revenue. A quantitative approach was used with primary data collected through questionnaires via snowball sampling, targeting MSMEs in Batam. Data were analyzed using the Partial Least Squares (PLS) method to assess relationships between variables. Tax morale and trust in the government significantly impact tax compliance. While tax amnesty has a positive effect, it is not yet sufficient to boost overall compliance. Increased tax awareness contributes to better taxpayer behavior. The study highlights the need for tax education and trust-building measures. Authorities should prioritize awareness programs, especially for MSMEs, to improve compliance. Long-term strategies should focus on sustainable policies to enhance voluntary tax compliance and support economic growth.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Triningsih, rizka adila; Andika, Arditya Dian; Ratnawati, Juli; Suhartono, Entot
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.687

Abstract

This study aims to analyse the effect of profitability, company size, and debt level on tax avoidance of mining companies on the indonesia stock exchange (IDX) during the period 2020-2023. The research uses a quantitative approach with secondary data obtained from the company's financial statements. The sample was determined by purposive sampling method, resulting in 131 observation data from 52 companies. The independent variables of this study include profitability as measured using ROA, company size as measured by the natural log of total assets, and debt level as measured by DER. The dependent variable is tax avoidance as measured by CETR. The analysis technique is panel data regression model using Eviews 12. The results showed that profitability, company size, and debt level do not have a significant influence on tax avoidance. This research contributes to the taxation and corporate finance literature, as well as being a reference for company management and policy makers. Keywords: tax avoidance, profitability, company size, debt level.
THE INFLUENCE OF ACCOUNTABILITY TRANSPARENCY AND AMIL LITERACY ON MUZAKKI'S TRUST IN PAYING ZAKAT IN PALOPO CITY (Empirical Study of BAZNAS Palopo City) Fachri, Andi Muhammad; Usman, Halim; Sahrir, Sahrir
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.690

Abstract

Baznas that has good accountability, good transparency and good amil literacy so that it can be conducive tends to be able to increase muzakki trust effectively. The purpose of this study is to evaluate how muzakki trust is influenced by accountability, transparency, and amil literacy. Muzakki in Palopo City became the research population totaling 115 respondents, and a sample of the entire population was taken. Online questionnaires were used to collect primary data for this quantitative research. which were analyzed using the SPSS 25 application, using data analysis approaches such as instrument testing, multiple linear regression testing, and hypothesis testing. The t-test results show that accountability has a significant and positive effect on muzakki trust. In addition, transparency and amil literacy have a positive effect. Meanwhile, the f-test shows that simultaneously, accountability, transparency, and amil literacy have a positive and significant effect on muzakki trust
THE INFLUENCE OF AUDITOR PROFESSIONALISM AND ETHICAL ORIENTATION AGAINST WHISTLEBLOWING AT BPKAD PALOPO CITY Amal, Muh. Ikhlasul; Syamsuddin, Soyfan; Rusli, Andika
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.692

Abstract

Abstract The purpose of this research is to evaluate the impact of auditor professionalism and ethical orientation on whistleblowing behavior at the Regional Financial and Asset Management Agency (BPKAD) of Palopo City. The research uses a quantitative method with the entire population of auditors and employees at the BPKAD of Palopo City. The sample was taken using the purposive sampling method, and data was collected through structured questionnaires. Data were described using SPSS software, and multiple linear regression was used to analyze the data. The research findings indicate that auditor professionalism and ethical orientation, both partially and simultaneously, have a positive and significant impact on whistleblowing behavior. These findings indicate that the enhancement of auditor professionalism and employee ethical orientation can encourage the creation of a more effective violation reporting culture within the local government environment. The implication of this research is the need for training programs to enhance auditors' competencies and the dissemination of ethical values in the workplace. In addition, regulations and protections for whistleblowers need to be strengthened so that employees feel safe reporting violations.
ANALYSIS OF CASH TURNOVER AND INVENTORY TURNOVER ON ECONOMIC RENTABILITY: THE ROLE OF LIQUIDITY AS A MODERATING VARIABLE Jamil, Alief Rasika; Yuliati, Yuliati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.698

Abstract

In the era of increasingly advanced globalization, corporations are encouraged to innovate and improve efficiency, one of which is consumer cyclicals companies. This study focuses on analyzing the influence of cash turnover and inventory turnover on economic profitability with liquidity as a moderation variable. Using a quantitative approach and secondary data from financial statements recorded on the Indonesia stock exchange for the 2021-2023 period, the purposive sampling method used for the selection of the sample of this study involving 30 companies and the data was analyzed using Eviews 12. The results of the study show that cash flow has no effect on economic efficiency. Inventory turnover has a positive effect on economic profitability. Liquidity has been proven to moderate the effect of cash turnover on economic profitability, but it does not moderate the influence of inventory turnover on economic profitability. This research provides important insights for the Company's management in improving the efficiency of cash and inventory management, as well as providing a reference for investors in evaluating the company's financial performance in this sector.
INFLUENCE OF FINANCIAL LITERACY, FINANCIAL SOCIALIZATION, AND CONSUMPTIVE TRAITS ON FINANCIAL MANAGEMENT BEHAVIOR OF PAYLATER USERS (LOCUS OF CONTROL AS MODERATOR) Setya, Ifnu; Jati, Pradana; Eko, Dwi; Nur, Amalia
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.720

Abstract

The development of financial technology (fintech) has revolutionized how individuals manage their finances, with paylater services emerging as one of the most popular innovations in Indonesia. While offering payment flexibility, uncontrolled use may lead to financial problems. This study aims to analyze the influence of financial literacy, financial socialization, and consumptive behavior on the financial management behavior of paylater users, with locus of control as a moderating variable. A quantitative approach was employed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) involving 378 respondents in Central Java. The results indicate that financial literacy, financial socialization, and consumptive behavior have a positive and significant effect on financial management behavior. However, locus of control does not consistently act as a moderator that strengthens the relationships among variables; in some cases, it even weakens the effect. These findings highlight the importance of financial education strategies that not only enhance financial literacy but also take individual psychological factors into account. This study contributes academically and provides policy recommendations to improve financial literacy and promote wiser financial behavior in the digital era.
BAGAIMANA CASH FLOW SHENANIGANS DAPAT MENGINDIKASI MANIPULASI KEUANGAN PADA PT KRAKATAU STEEL? Khairani, Dian; Hijriah, Amanah; Desyana, Gita
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.721

Abstract

This research is motivated by findings of financial statement manipulation, including at PT Krakatau Steel, which was involved in a corruption scandal. Financial statement manipulation can occur in various forms, one common type being the manipulation of cash flow statements, or cash flow shenanigans, with the aim of misrepresenting a company's cash flow. This study aims to analyze the cash flow statements of PT Krakatau Steel to identify indications of financial manipulation. The research method used is qualitative with content analysis techniques, using secondary data from the cash flow and income statements of PT Krakatau Steel from 2011 to 2015. The analysis results indicate that there are indications of manipulation in the cash flow statements of PT Krakatau Steel through two cash flow shenanigans techniques: recording cash flow from loans as false operating cash flow, and recording receipts from the sale of fixed assets that do not match other income in the income statement.
ANALYSIS OF STOCK INVESTMENT DECISION MAKING USING THE CAPITAL ASSET PRICING MODEL (CAPM) ON THE MNC36 INDEX: Capital Asset Pricing Model, return, risk, market return, stock beta, investment decision Silitonga, Hery Pandapotan; Anastasia Putri, Juan; Arshandy, Eliza
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.723

Abstract

The objective of the research conducted is to describe the return and risk of stocks in the MNC36 Index listed on the Indonesia Stock Exchange throughout 2018–2022 and to evaluate investment decisions based on undervalued and overvalued return conditions using the Capital Asset Pricing Model (CAPM) method. In this research, the method applied is descriptive analysis in both qualitative and quantitative forms. The results of the research show that: 1) There are 7 undervalued or efficient company stocks, where the individual returns are higher than expected, making these stocks worth buying before their prices rise. These stocks include: ANTM, BBCA, BBRI, BMRI, ICBP, MNCN, and PTBA. 2) There are 2 overvalued or inefficient company stocks, where the individual returns are lower than expected, making these stocks better sold before their prices drop. These stocks are: ASII and BBNI.
THE ROLE OF FIRM SIZE IN MODERATING THE RELATIONSHIP BETWEEN PROFITABILITY AND FIRM VALUE: Firm Value, Firm Size, Profitability Inrawan, Ady; Silitonga, Hery Pandapotan; Dermawan Sembiring, Lenny
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.733

Abstract

The primary objective of this study is to analyze the effect of profitability on firm value, with firm size serving as the moderating variable. The data used in this study are secondary data in the form of financial statements obtained from the Indonesia Stock Exchange (IDX) and the websites of the sampled companies. The research population consists of 27 companies in the heavy constructions & civil engineering subsector during the 2019–2023 period. Using a purposive sampling method, 17 companies were selected, resulting in 85 observations. The data analysis technique employed is multiple linear regression with a moderating variable (Moderated Regression Analysis/MRA). The analysis was conducted using panel data with EViews 13 software. Model selection was performed using the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that profitability does not significantly affect firm value. However, firm size is proven to moderate the relationship between profitability and firm value, although the moderation coefficient demonstrates a negative effect. This suggests that larger firms face managerial complexity challenges that may actually weaken the influence of profitability on firm value. This study is expected to serve as a reference for corporate management and investors in considering the influence of profitability and firm size on firm value

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