cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rakhmawati Oktavianna
Contact Email
dosen01146@unpam.ac.id
Phone
-
Journal Mail Official
jurnaljabi@unpam.ac.id
Editorial Address
-
Location
Kota tangerang selatan,
Banten
INDONESIA
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Published by Universitas Pamulang
ISSN : 26148447     EISSN : 26157896     DOI : 10.32493
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 193 Documents
 14   15   16   17   18 
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Cash Holding Perusahaan Dewi, Reni Sartika; Walkomaroh, Manju; Mulyana, Jaka; Nofryanti, Nofryanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and obtain empirical evidence of the influence of financial performance and company size on company cash holdings. Empirical studies on banking sector companies listed on the Indonesian Stock Exchange in 2018 - 2022. This research is quantitative research with descriptive methods, the data used is secondary data in the form of financial reports which contain figures which are then tested and describe or provide an overview of the results. The sample selection in this research used a purposive sampling technique. The data analysis method used is panel data regression processed using Eviews version 9. The population used in this research is banking sector companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 41 companies. The sample obtained was 37 companies with 5 years of research, the total research data obtained was 185. The results of this research show that financial performance as measured by ROA and DAR has no influence on cash holding, while company size has an influence on company cash holdings. Together, the variables financial performance and company size have an influence on the company's cash holding.Keywords: Financial Performance, Company Size, Cash Holding
Pengukuran Earning Per Share Pada Jakarta Islamic Index 70 Astutik, Dwi; Kusuma, Septian Yudha; Makom, Maharani Rona; Sudarman, Sudarman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Viewed from the fundamental aspect, in 2018-2019 there was a decrease in cash changes in JII70 shares (-1.42%), in 2020 it increased (2.09%), but in 2021 there was another decrease of -0.57%. The amount of investment has decreased (-0.04%), in 2020 it increased by 1.57% but in 2021 it will decrease again (-1.34%). Liquidity, which increased slightly from 2018-2019 (0.01%) and increased again in 2020 by 0.03% to 2021 by 0.11%. It is interesting to study that the development of the company's ability to provide earnings per share during the Covid-19 pandemic has a relatively positive value (especially in 2020-2021). Novelty: this testing technique uses multiple linear regression least suare based on research with a qualitative design. Purpose: to examine the effect of changes in cash, investment and liquidity on earnings per share. Method: the research design was carried out using a quantitative approach. The population was determined by companies registered on JII70 for 2018-2021 (70 companies). Based on the purposive sampling method, 36 companies were obtained for 4 (three) years (144 data studied). The test uses the least suare multiple linear regression technique. Results: cash changes have no effect on earnings per share, investment has a negative effect and liquidity has a positive and significant effect on earnings per share.
Efek Moderasi Financial Distress Pada Faktor Determinan Auditor Switching Nanda, Mayang Setia; Wahyuni, Sri; Setyadi, Edi Joko; Inayati, Nur Isna
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The importance of external auditor services causes auditor independence to be considered. Auditor independence can be maintained if a company conducts auditor switching. This research examine financial distress as a moderating influence of the previous year's audit opinion, management change, KAP reputation, and tenure audit on switching auditors. The research was conducted  on property and real estate  companies listed on the Indonesia Stock Exchange for 2020-2022. The sampling method used is purposive sampling so that the sample obtained is as many as 62 companies with a total of 186 data samples. The analysis showed that audit tenure is the only factor affecting auditor switching. In contrast, other factors such as the previous year's audit opinion, management changes, and KAP reputation do not influence switching auditors and financial distress variables or moderate all independent variables on switching auditors. The results of this study are expected  to contribute to the development of theory and can be useful for auditors to find out why companies to switch auditors.
Nilai Perusahaan yang dipengaruh oleh Efisiensi Operasional, Kepemilikan Manajerial dan Intellectual Capital Roswanti, Andini; Oktavianna, Rakhmawati; Rini, Ratih Setyo
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and prove empirically the effect of operational efficiency, managerial ownership, and intellectual capital on firm value. This type of research is associative quantitative using secondary data taken from the Indonesia Stock Exchange website and company websites. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection procedure in this study uses as many as 42 company data that match the criteria. The data analysis technique used is multiple linear regression analysis using E-views 10. The results of this study indicate that operational efficiency, managerial ownership, and intellectual capital simultaneously affect firm value. Partially, operational efficiency influences firm value, while managerial ownership and intellectual capital has no effect on firm value.
The Effect of Understanding of Tax Regulations and Income Levels on Individual Taxpayer Compliance with Tax Socialization as A Moderation Variable Rani Setiawati; Henni Rahayu Handayani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p318-329

Abstract

The study was compiled with the background of the many cases of gratification carried out by state officials, resulting in a phenomenon of public distrust of the government, especially regarding the provisions of tax regulations. The consequences of this phenomenon can cause problems, namely the occurrence of public non-compliance with applicable tax provisions. The study method used is a quantitative method with primary data. The data collection was conducted through the distribution of questionnaires. The results of this research indicate that: (1) the understanding of tax regulations and income levels simultaneously have a positive and significant effect on individual taxpayer compliance at PT INES, (2) the understanding of tax regulations does not have a significant effect on individual taxpayer compliance at PT INES, (3) income levels have a positive and significant effect on individual taxpayer compliance at PT INES,  (4) tax socialization does not moderate the effect of the understanding of tax regulations on individual taxpayer compliance at PT INES, and (5) tax socialization does not moderate the effect of income levels on individual taxpayer compliance at PT INES.
Tax Planning Analysis: Impact of Institutional, Concentrated and Foreign Ownership Nurlis, Nurlis; Tarmidi, Deden; Handayani, Tri; Romadona, Mia Rahma; Sormin, Feber
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p329-338

Abstract

This study analyses the role of company owners based on the number of shares owned by institutions, the largest shareholder, and foreign owners on tax planning of manufacturing companies from 2014 to 2019. Using STATA on panel data after purposive sampling, this study concludes that institutional owners play a role in encouraging management in tax planning towards aggressive minimisation of tax burden, but foreign owners are known to encourage management in tax planning towards compliance, and concentrated ownership has no significant effect. These results contribute to stakeholders who have an interest in corporate tax procedures and burdens to consider the company's shareholders for their role in tax planning by management. The use of Effective Tax Rate and Penalty (ETRP) as an indicator of tax planning developed in this study shows maximum results so that it can be used in further research.
Determinants Of Tax Avoidance: A Study on Manufacturing Companies in The Food and Beverage Sector Across Six Southeast Asian Countries Anissa Yuniar Larasati; Hartika, Wiwi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p276-290

Abstract

The purpose of this study is to determine the effect of profitability, leverage, company size, and financial distress on tax avoidance in six Southeast Asian countries, namely Indonesia, Malaysia, Singapore, Thailand, the Philippines, and Vietnam. This study was measured using quantitative methods and secondary data. The sample measurement used purposive sampling and obtained 106 manufacturing companies from six countries in Southeast Asia during the period 2020-2023, resulting in a total of 424 observations in this study. Based on the test results using SPSS vs 26, it was found that profitability had a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Meanwhile, company size and financial distress have no effect on tax avoidance. Simultaneously, profitability, leverage, company size, and financial distress affect tax avoidance.
The Role of Profitability as a Mediator in the Effect of Liquidity and Leverage on Financial Distress Prediction Using the Zmijewski Method Kharisma Sofi Febiana; Nurdiniah, Dade
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p257-275

Abstract

The increasing number of companies at risk of delisting from the Indonesia Stock Exchange emphasizes the need for early detection of financial distress. This study aims to examine the effect of liquidity and leverage on financial distress, with profitability as a mediating variable. The research population includes all Consumer Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of companies listed on the Watchlist board and reporting financial statements in Rupiah. Liquidity is measured by Current Ratio (CR), leverage by Debt to Asset Ratio (DAR), profitability by Return on Assets (ROA), and financial distress by the Zmijewski method. The results show that liquidity does not affect profitability, while leverage has a significant negative effect. Liquidity and leverage both significantly affect financial distress. Profitability partially mediates the effect of leverage on financial distress, but cannot mediate the effect of liquidity on financial distress.
Environmental, Social, and Governance (ESG) Fraud: A Systematic Literature Review Sisdianto, Ersi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p291-317

Abstract

Purpose this study systematically examines the phenomenon of Environmental, Social, and Governance (ESG) fraud, analyzing its evolving trends, sector-specific manifestations, and underlying theoretical frameworks. The research investigates how governance gaps, regulatory arbitrage, and market pressures drive fraudulent ESG practices across industries. Methodology employing a systematic literature review (SLR) following PRISMA 2020 guidelines, this study analyzes 66 peer-reviewed articles from Scopus and Web of Science (2014–2023). Bibliometric tools (VOSviewer) and content analysis are used to map research trends, fraud schemes, and theoretical perspectives. Findings three key insights emerge: (1) ESG fraud is enabled by weak internal governance (e.g., unqualified board oversight, misaligned executive incentives) and regulatory inconsistencies; (2) firms prioritize fraud over genuine sustainability due to cost-benefit calculus and institutional isomorphism; (3) fraud patterns diverge across ESG pillars environmental fraud dominates high-impact sectors (energy, mining), social fraud thrives in supply chain-dependent industries (apparel, tech), while governance fraud permeates financial services. Agency theory, institutional theory, and stakeholder theory collectively explain these dynamics. Limitations/Implications the study’s focus on 66 articles may limit generalizability, while the dominance of quantitative methods (95% of sample) could marginalize qualitative insights. Findings underscore the need for standardized ESG metrics, cross-border enforcement, and sector-specific anti-fraud frameworks. Originality this research offers a novel integration of bibliometric analysis and multi-theoretical framing to decode ESG fraud. It provides practitioners with actionable insights for fraud detection and policymakers with evidence to strengthen ESG accountability mechanisms. The study identifies underexplored research avenues, including the role of AI in fraud detection and cultural influences on ESG disclosure integrity.
Do CAR, Cash Ratio, OER and LDR an Effect on NPL? Prasetyo, Irwan; Dien Noviany Rahmatika; Juli Riyanto Tri Wijaya
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p340-356

Abstract

This study seeks to examine the impact of Conventional Rural Credit Banks (BPR) in the Former Pekalongan Residency Area by analyzing various factors, including CAR, Cash Ratio, OER, and LDR, on NPL. This study uses quantitative data with purposive sampling method, the population is 30 Conventional BPRs and the research sample is 14 Conventional BPRs in the Ex-Pekalongan Residence Area. This data is processed using SPSS 22. This study's findings suggest that CAR and the Cash Ratio do not significantly impact NPL. However, both OER and LDR demonstrate a positive correlation with NPL. This research provides benefits for Conventional BPRs in the Pekalongan Ex-Residency Area. This study's findings deliver valuable knowledge and insights to Conventional BPRs in the Pekalongan Ex-Residency to support their credit or loan provision activities. With this research, it is hoped that Conventional BPRs will be more careful and more selective in providing credit to customers so that there are no NPLs or bad debts. The scope of this research is limited to Conventional Rural Banks (BPRs) operating within the former Pekalongan Regency between 2019 and 2023. Consequently, the findings should not be extrapolated to other regions with dissimilar characteristics

Page 16 of 20 | Total Record : 193

 14   15   16   17   18 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 1 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 1 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 1 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) More Issue