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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 269 Documents
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PENGARUH PERSEPSI KORUPSI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEPERCAYAAN OTORITAS PAJAK SEBAGAI VARIABLE MEDIASI Silvia Imelda Cendrawinata; Sri Andriani
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.754

Abstract

The research explores the effect of perceived tax corruption and the standard of tax services on taxpayer compliance, considering trust in tax authorities as a mediator. Indonesia continues to face challenges in achieving optimal tax compliance, despite its efforts to improve revenue collection. Negative public perceptions of tax corruption and inadequate service quality are identified as major barriers. Adopting a quantitative methodology, this study surveyed 48 individuals from the Kediri Young Entrepreneur (KYE) community. Questionnaires were used for data collection, which was then analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The findings show that tax corruption perception has a significant negative effect on taxpayer compliance, while tax service quality has a significant positive effect. Additionally, trust in tax authorities functions as an significant mediator connecting the independent variables to taxpayer compliance. This indicates that even in the presence of tax corruption perceptions, strong citizens’ trust in the taxation institution can enhance voluntary compliance. This paper extends the literature by integrating these three variables into a single empirical model, emphasizing the importance of a trust-based approach in tax administration. The practical implication suggests that government tax agencies should focus on service improvement and anti-corruption efforts to rebuild public trust and boost compliance behavior. This research offers valuable insights for policymakers seeking to increase sustainable tax compliance through improved service delivery and enhanced institutional integrity.
TINJAUAN LITERATUR SISTEMATIS TENTANG CYBERSECURITY ACCOUNTING: INTEGRASI KEAMANAN SIBER DALAM AKUNTANSI DIGITAL Sibarani, Grace Fiftyrina; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.808

Abstract

This study aims to provide a comprehensive understanding of the evolution of the concept of cybersecurity accounting, its underlying theories, the methodological approaches used in previous research, and identify research gaps for further development. A Systematic Literature Review (SLR) approach was used to analyze 15 Scopus and Elsevier-indexed scientific articles published between 2022 and 2025. The synthesis results indicate that cybersecurity accounting plays a strategic role in ensuring the integrity of financial reports, the reliability of digital audits, and compliance with data security policies. Theories such as Protection Motivation Theory (PMT), Neutralization Theory, and Stewardship Theory serve as the main frameworks in explaining individual behavior and organizational governance towards cyber risks. Meanwhile, the most widely used research method is a survey-based quantitative approach, followed by regression analysis models and empirical exploration. This study identified a research gap in the integration of artificial intelligence (AI) and machine learning (ML) to detect and prevent cyberattacks in accounting systems. Furthermore, cross-national studies and interdisciplinary approaches linking accounting security, ethics, and accountability are still limited. The findings are expected to enrich the literature and form the basis for developing more adaptive accounting security policies in the era of digital transformation.
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, DAN CARBON EMISSION DISCLOSURE TERHADAP PROFITABILITAS Dwi Wulandari, Natalia; Haryati, Tantina
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.816

Abstract

This study aims to examine the extent to which the implementation of environmental accounting (green accounting), environmental performance, and transparency in carbon emission disclosure affect the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. A quantitative approach was used, utilizing secondary data obtained from the official IDX website and the official websites of the respective companies. Sample selection was carried out using purposive sampling based on predetermined criteria. Data analysis was conducted using panel data regression with the statistical software EViews version 12. The empirical results indicate that the implementation of green accounting practices and a high level of transparency in carbon emission disclosure have a positive and significant effect on company profitability, as measured by Return on Assets (ROA). Conversely, environmental performance on its own does not show a statistically significant effect. These findings suggest that the integration of environmental accounting is an effective mechanism for improving financial performance, whereas improvements in environmental performance and carbon emissions without aligned reporting and accountability may not directly impact the profitability of energy companies in Indonesia. Keywords: Green Accounting, Environmental Performance, Carbon Emission Disclosure, profitability
DETERMINANT OF FINANCIAL DISTRESS IN FOOD AND BEVERAGE COMPANIES Naura Bilqis Tasyakurina; Anik Yuliati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.826

Abstract

This study aims to analyze and empirically test the effect of operating capacity, operating cash flow, and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. In particular, this study wants to determine the effect of each variable partially or simultaneously on the company's financial distress condition. The approach used in this research is quantitative with descriptive methods. The sample was selected using purposive sampling technique, so that 60 financial reports were obtained from a total of 251 reports in the population. Thus, the sample data to be used in this study amounted to 60 which were calculated based on the total observation period consisting of 20 food and beverage companies for the 2021-2023 period. The data used is secondary data which is analyzed using the panel data regression method with the help of Eviews 12 software. The results showed that operating capacity and sales growth have no significant effect on financial distress. However, operating cash flow has a negative and significant effect on financial distress. Simultaneously, the three independent variables, namely operating capacity, operating cash flow, and sales growth, have an effect on financial distress.
The Effect of Profitability, Liquidity and Solvability on Firm Value with Firm Size as Moderating Variable in Plantation Sector Company on The Indonesia Stock Exchange for The Period 2020 - 2024 Situmorang, Renovand Mikael; Toni, Nagian; Ariesa, Yeni; Sitanggang, Tina Novianti; Aktar, Salim
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.828

Abstract

This study aims to examine the influence of profitability, liquidity, and solvency on firm value with firm size as a moderating variable in plantation companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Using a quantitative approach, this research employs the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to analyze the relationships among variables. The sample consists of 18 plantation companies selected using purposive sampling based on the availability and completeness of financial statements. The results reveal that profitability and liquidity have a positive and significant effect on firm value, while solvency does not significantly affect firm value. Additionally, firm size is found to moderate the relationship between profitability and firm value but does not moderate the effects of liquidity and solvency. These findings highlight the importance of profitability and liquidity management in enhancing firm value, particularly in the plantation sector. The study contributes to the understanding of financial determinants affecting firm value and provides practical insights for investors and corporate decision-makers.
The Role of Profitability in Mediating the Effect of Capital Structure and Liquidity on Firm Value of Transportation and Logistics Companies Listed on the Indonesia Stock Exchange 2020 until 2024 Giarti, Giarti; Lie, Darwin; Hendry, Hendry; Simanjuntak, Dahnil Anzar; Rostina, Cut Fitri
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.829

Abstract

This study aims to examine the influence of product, price, and promotion on consumer purchase decisions. In an increasingly competitive market, companies must be able to offer products with superior value supported by appropriate pricing strategies and effective promotional efforts to influence consumer decisions. This research employs a quantitative approach, using a structured questionnaire distributed to consumers as respondents. Data analysis was conducted through multiple linear regression to determine the extent to which each independent variable affects purchase decisions.The results reveal that the product variable has a positive and significant impact on purchase decisions, indicating that product quality, features, and suitability with consumer needs strongly shape consumers’ choices. The price variable also significantly influences purchase decisions, suggesting that reasonable pricing aligned with product benefits and consumer purchasing power is a critical factor. Additionally, promotion shows a significant effect on purchase decisions, as clear, attractive, and well-targeted promotional activities can increase consumer interest. These findings highlight the importance of managing product quality, pricing, and promotional strategies simultaneously to improve consumer purchase decisions and strengthen market competitiveness.
Transfer Pricing, Income Smoothing, Audit Committee, and Tax Avoidance: Examining the Moderating Effect of Fincancial Constraint Saota, Adrianus; Siburian, Matondang Elsa; Simorangkir, Enda Noviyanti
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.830

Abstract

This study examines the influence of transfer pricing aggressiveness, income smoothing, and audit committee on tax avoidance, with financial constraints serving as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. Using a quantitative approach, the research utilizes secondary data derived from companies’ annual financial statements. A total of 61 companies were selected through purposive sampling, resulting in 366 firm-year observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4 to evaluate both direct and moderating relationships among variables. The empirical results show that transfer pricing aggressiveness has a positive yet insignificant effect on tax avoidance, suggesting that regulatory enforcement, such as mandatory transfer pricing documentation, may reduce the opportunity to exploit related-party transactions for tax benefits. Income smoothing and audit committee also show negative and insignificant effects, indicating that neither practice plays a dominant role in influencing tax avoidance behavior. In contrast, financial constraints exhibit a negative and significant effect on tax avoidance, implying that financially constrained firms tend to adopt more conservative tax strategies due to limited resources and higher risk considerations. However, financial constraints fail to moderate the relationships between each independent variable and tax avoidance. These findings provide insights for regulators, policymakers, and practitioners on understanding the determinants of tax avoidance and highlight the importance of financial conditions in shaping corporate tax behavior
THE INFLUENCE OF FINANCIAL PERFORMANCE ON THE FIRM VALUE OF MINING COMPANIES WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABEL Ginting, Rasinta Ria; Pakpahan, Rut Maylani; Hutagalung, Galumbang; Pratama, Ayang; Tarigan, Aremi Evanta; Helman, Helman
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.831

Abstract

This research aims to empirically prove the influence of financial performance on company value projected by ROA, whether CSR is able to moderate the relationship between financial performance and company value. The data collection for this research comes from publications published on the Indonesian Stock Exchange (BEI) Data.The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2021. The sample in this research is manufacturing companies according to the specified criteria. The data analysis techniques used in this research are SPSS simple linear regression and moderated regression to determine the dependent variable which is influenced by the independent variable and hypothesis testing using t-statistics to test partial regression coefficients. The results of this study show that financial performance has a positive and significant effect on company value. The high and low ratio of net profit to total assets has implications for the high and low value of the company, meaning the high and low The ratio of net profit to total assets has implications for total assets and has implications for the level of company value. Likewise, CSR is able to moderate financial performance on company value, meaning that CSR disclosure can strengthen the relationship between financial performance which has implications for increasing company value.
THE EFFECT OF FINANCIAL INCLUSION ON THE PERFORMANCE OF MSMES IN NORTH SUMATERA WITH FINANCIAL LITERACY AS A MEDIATION Syaifuddin, Syaifuddin; Rosmaneliana, Dina; Toni, Nagian; Aktar, Salim; Siregar, Robert Tua
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.832

Abstract

This study aims to examine the effect of financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs), with financial literacy acting as a mediating variable. MSMEs play a vital role in economic growth; however, many business owners face challenges related to limited access to financial services and inadequate financial knowledge. This research employs a quantitative approach using a survey method. Data were collected from MSME owners through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that financial inclusion has a positive and significant effect on MSME performance, demonstrating that access to banking services, credit facilities, and digital financial platforms supports business growth and operational efficiency. Financial inclusion also significantly influences financial literacy, suggesting that greater exposure to financial services enhances business owners’ financial knowledge and skills. Furthermore, financial literacy has a significant positive effect on MSME performance and is proven to mediate the relationship between financial inclusion and performance. These findings imply that financial inclusion alone is insufficient without adequate financial literacy to ensure effective utilization of financial resources. Therefore, improving financial education alongside expanding access to financial services is essential to strengthen MSME sustainability and competitiveness. This study provides valuable insights for policymakers and financial institutions in developing strategies to enhance MSME performance through inclusive and educational financial systems.

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