JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.
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<![CDATA[Analisis Tantangan Baru Nilai Publik dan Akuntabilitas di Era Digital ]]>
<![CDATA[R. Neneng Rina Andriani]]>;
<![CDATA[Dermawan, Wildan Dwi]]>;
<![CDATA[Adil Ridlo Fadillah]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p74-91
<![CDATA[This study aims to investigate the development of publications on public value and accountability and find future prospects for the topic. Data were observed from Dimension AI database with the keywords "public value" AND "accountability". There are 377 documents consisting of articles, book chapters, conference papers, editorials, letters, notes, and reviews with a publication time span from 1976 to 2023. The research method is bibliometric analysis, using R biblioshiny and VosViewer software. The results found that the development of publications every year tends to increase, followed by an increase in author citations. The most productive journal and has the greatest impact is Public Money & Management and the most productive author and has the greatest impact is Giuseppe Grossi. Public Sector and Corporate Governance are topics that often appear. While the topic that is often discussed lately is transparency. Overall, these topics are predicted to be topics that will be discussed in the future.]]>
<![CDATA[Pengaruh Related Party Transaction, Capital Intensity, dan Kepemilikan Mayoritas Terhadap Agresivitas Pajak ]]>
<![CDATA[Helpinsyah, Muhamad]]>;
<![CDATA[Afridayani, Afridayani]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p61-73
<![CDATA[This investigation aims to understand the effect of related party transactions, capital intensity, and majority ownership on tax aggressiveness. Secondary data and quantitative methods are the tools researchers use. The research data was sourced through the non-cyclical consumer sector food and beverage subsector listed on the IDX during 2019-2023. Annual Reports and annual financial statements are the materials utilized in this investigation. A purposive sampling strategy was used to acquire the samples, which is 24 samples from the observation of 95 companies engaged in the consumer non-cyclical sector of the food and beverage subsector. Data analysis is a group-applied analysis pattern and applies random effect regression models and correlation regression models. Data is processed using the E-views13 system. The study outcome proves that the variables (RPT) Related to Party Transaction, (CINT) Capital Intensity, and (Kep. May) Majority Ownership affect Tax Aggressiveness (ETR). Results of the research of tax aggressiveness variables have a favorable impact caused by the influence of the Related Party Transaction variable, the tax aggressiveness variable has a negative impact due to the influence of the Capital Intensity variable, and the Tax Aggressiveness variable has a negative impact due to the influence of the Majority Ownership variable.]]>
<![CDATA[Mencari Penyebab Penurunan Minat Calon Mahasiswa D3 Akuntansi: Faktor Internal dan Eksternal ]]>
<![CDATA[Sukiyaningsih, Tri Wahyuni]]>;
<![CDATA[Hasanah, Ade Nahdiatul]]>;
<![CDATA[Juwita, Salsadilah]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p30-44
<![CDATA[This research aims to find out the cause of the decline in interest in the D3 Accounting study program at Serang Raya University. In recent years, there has been a decline ini interest in this study program. Researchers are looking for any casual factors that might cause this number students. The causal factors that will be studied are internal and external factors in the research object, namely vocational and hing school students who have studied accounting at least at the journaling stage. The object this research was 100 respondents]]>
<![CDATA[Cash Holdings Decisions and Firm Size: Liquidity As A Moderator ]]>
<![CDATA[Ulfida, Deafatunnizwa]]>;
<![CDATA[Rizka, Nor Rahma]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p1-13
<![CDATA[This study delves into the influence of company size on cash reserves, leveraging liquidity as a moderating factor, particularly focusing on firms within the LQ45 index on the Indonesia Stock Exchange. The research employs a purposive sampling method, selecting companies meeting specific criteria such as continuous listing in the LQ45 index from 2021 to 2023 and consistent publication of comprehensive financial statements during this timeframe. The study encompasses 78 data points, aiming to shed light on the correlation between company size and cash reserves while emphasizing the moderating impact of liquidity within Indonesia's financial market landscape. The results are expected to provide valuable insights into the connection between firm size and cash holdings, while highlighting the moderating role of liquidity within Indonesia’s capital market context. This study contributes to the general knowledge of corporate finance by offering an empirical foundation for decision-making among stakeholders in the LQ45-listed firms.]]>
<![CDATA[Peran Modal Intelektual dalam Memoderasi Pengaruh Ambideksteritas Keuangan Terhadap Nilai Perusahaan LQ 45 ]]>
<![CDATA[Rusfian, Rusfian]]>;
<![CDATA[Widhiastuti, Susanti]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p14-29
<![CDATA[This study explores the influence of intellectual capital as a moderator of the connection among financial ambidexterity and corporate value. The study focuses on corporates that have consistently been included in the LQ45 list on the Indonesia Stock Exchange (IDX) during the study period of year 2018 to 2023. A purposive sampling method was applied to choose 25 companies for the study. The study relies on secondary data gathered from the companies’ financial statement found on the IDX website.The analysis was performed using the SEM-PLS method with Warp-PLS 8.0 software, achieving a conviction level of 95%. The results reveal that intellectual capital serve as a moderating factor in the influence of financial ambidexterity, measured by asset growth, on corporate value. However, it does not act as a moderator for financial ambidexterity measured by sales growth and profit growth in relation to corporate value. Additionally, financial ambidexterity as measured by asset growth, is proven to affect corporate value, while it does not significantly influence corporate value when assessed through sales growth and profit growth.]]>
<![CDATA[The Influence of Capital Intensity, Inventory Intensity and Institutional Ownership on Tax Avoidance With Company Size as Moderation ]]>
<![CDATA[Sugito, Sugito]]>;
<![CDATA[Tarmidi, Deden]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p110-126
<![CDATA[This research aims to examine the influence of capital intensity, inventory intensity, and institutional ownership on tax avoidance with company size as a moderating variable. This research used a sample of 13 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2023. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of the STATA 17 application. The results of the study showed that intensity capital has a negative effect on tax avoidance, while institutional ownership has no effect on tax avoidance. However, inventory intensity does not show a significant influence on tax avoidance. Company size is able to moderate the influence of capital intensity on tax avoidance, but weakens the influence of inventory intensity and institutional ownership on tax avoidance. These findings provide important implications for companies in understanding the factors that influence tax avoidance strategies. Apart from that, this research can be a reference for the Directorate General of Taxes to increase the effectiveness of tax policies in the manufacturing sector.]]>
<![CDATA[Kompetensi dan Kepatuhan Standar Audit: Faktor Penentu Sanksi Administratif Akuntan Publik dari Pusat Pembinaan Profesi Keuangan ]]>
<![CDATA[Putro, Tangguh Sang]]>;
<![CDATA[Surbakti , Lidya Primta]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p45-60
<![CDATA[This study examines the impact of administrative sanctions imposed on Public Accountants (PAs) in Indonesia due to disobedience of the Auditing Standards - Standards for Public Accountants (SA-SPAP). Based on Finance Profession Supervisory Center (PPPK) inspection findings year 2023, there are 822 SA-SPAP disobedience were identified, committed by 71 public accountants across 67 Public Accounting Firms (KAPs). From these findings, 51 Public Accountants were subject to varying administrative sanctions, ranging from recommendations to license revocations. This study uses a descriptive quantitative analysis method to measure the influence of audit standard findings, understanding of accounting standards, and cost accounting on the imposed administrative sanctions. The results indicate that findings related to Audit Evidence (SA series 500) and risk assessment and response to assessed risks (SA series 300 and 400) carry the most significant weight in determining sanctions. Moreover, the lack of public accountants' competence in understanding financial accounting standards and cost accounting/management also contributes to SA-SPAP violations. This study provides insights into the minimum competencies required for public accountants and emphasizes the importance of compliance with auditing standards to avoid administrative sanctions. These findings are expected to serve as a reference for accounting graduates and the auditing profession in Indonesia to enhance audit quality and compliance to applicable standards.]]>
<![CDATA[Pengaruh Enterprise Risk, CSR Disclosure dan Good Corporate Governance terhadap Enterprise Value ]]>
<![CDATA[Lahagu, Yefita]]>;
<![CDATA[Nofryanti, Nofryanti]]>;
<![CDATA[Holiawati, Holiawati]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p92-109
<![CDATA[This study aims to determine and analyze the effect of Enterprise Risk, CSR Disclosure and Good Corporate Governance on Enterprise Value. The type of research is quantitative with secondary data. The data analysis method using panel data regression test using the Eviews 13. The population are energy sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The data collection technique used judgment sampling with a population of 74 companies into 55 research samples processed in this study. The results showed that Enterprise Risk partially affects Enterprise Value, CSR Disclosure partially affects Enterprise Value and Good Corporate Governance partially affects Enterprise Value. The disclosure of non-financial information such as Enterprise Risk, CSR Disclosure and Good Corporate Governance provides a broad perspective for external parties against the stigma of energy sector companies to decided investment decisions. According to signal theory, the disclosure provides confidence and trust to stakeholders to negate negative stigma and support the company to increase company value which is defined through stock prices.]]>
