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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
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Pengaruh Collateral Asset, Sales Growth dan Free Cash Flow Terhadap Dividend Policy Juniarti, Windi; Utami, Tri
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p240-256

Abstract

This study aims to test and analyze the effect of collateral assets, sales growth, and free cash flow on dividend policy. This study uses a sample of property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023 with a population of 92 companies. The sampling technique in this study was the purposive sampling method, so that 7 companies were selected, with 5 years of observation, so the number of observations in this study was 35 data. The research method used was an associative method with a quantitative approach. The data analysis technique used Microsoft Excel and E-views version 9 tools by conducting descriptive statistical tests, panel data regression model tests, classical assumption tests, and hypothesis tests. Simultaneously shows that collateral assets, sales growth, and free cash flow have an effect on dividend policy. Partially, collateral assets have no effect on dividend policy. Meanwhile, sales growth has a positive effect on dividend policy and free cash flow has a negative effect on dividend policy
Pengaruh Pengetahuan, Sosialisasi, Insentif Pajak dan Kepercayaan Otoritas Pajak Terhadap Kepatuhan PBB-P2 A'yunin, Qurratin; Rochayatun, Sulis
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p142-156

Abstract

A quantitative study seeks to test and determine the partial and simultaneous effects of tax knowledge, tax socialisation, tax incentives, and trust in tax authorities on the level of tax payment compliance (PBB-P2) in Mojokerto district as seen from the amount of receivables each year always increases, indicating that tax compliance behavior is not yet optimal. The results of this study can contribute to the Mojokerto Regency government as a reference in tax compliance issues that can support a decrease in tax receivables. Primary data collection was conducted through the distribution of questionnaires, which were conducted online using Google Form and offline, which were complemented by secondary data. The research sample totalled 100 PBB-P2 taxpayers, selected using purposive sampling techniques from 18 sub-districts in Mojokerto district. Data analysis was conducted using descriptive statistics, classical assumption testing, multiple linear regression testing, t-test, and F-test assisted by SPSS software version 26. The results showed that partially, tax knowledge, tax incentives, and trust in tax authorities have a positive and significant effect on PBB-P2 payment compliance. However, partially tax socialisation does not show a significant effect. Simultaneously, the four independent variables significantly influence PBB-P2 payment compliance in Mojokerto district with a significant F-statistic value. Future researchers can expand the independent variable on the tax payment compliance variable (PBB-P2) such as adding the variable level of digital literacy.
Pengaruh Kepemilikan Institusional, Modal Intelektual, Corporate Social Responsibility dan Manajemen Risiko Terhadap Nilai Perusahaan Ismanto, Juli; Effriyanti, Effriyanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p127-141

Abstract

This study examines the effect of institutional ownership, intellectual capital, corporate social responsibility (CSR), and risk management on company value in 14 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 using panel data regression analysis. The results indicate that institutional ownership has no significant effect, while intellectual capital has a negative effect, and CSR and risk management have a positive effect on firm value. The practical implications of these findings emphasize the need to optimize communication strategies to change the market's negative perception of intellectual capital investment, strengthen the implementation of sustainable CSR to build stakeholder loyalty and investor confidence, integrate risk management into business strategies to reduce uncertainty and increase transparency, and focus on internal governance mechanisms and regulatory oversight as a substitute for the role of institutional investors in the banking industry
Dampak Capital Intensity, Keberadaan Komisaris Independen dan Penggunaan Instrumen Derivatif terhadap Tingkat Agresivitas Pajak Fitria Eka Ningsih; Hari Stiawan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p209-221

Abstract

This research aims to examine and provide empirical evidence on the effect of capital intensity, the presence of independent commissioners, and the use of financial derivatives on tax aggressiveness. Using a quantitative approach, the study utilizes secondary data and applies panel data regression analysis with Eviews Version 12. The research population consists of 172 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. From this population, a sample of 14 companies over a five-year period was selected. The findings reveal that capital intensity significantly influences tax aggressiveness, whereas independent commissioners and financial derivatives don’t have a significant impact
Investigasi Karakteristik Personal Auditor dalam Pendeteksian Kecurangan dengan Moderasi Tekanan Waktu Christina, Christina; Dewi, Indira Shinta; Khoirunnisa, Vini
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p222-239

Abstract

This study intends to examine the effect of auditors' personal characteristics on fraud detection with time pressure as a moderator. Primary data obtained by a questionnaire is known as research data. Purposive sampling was utilized to collect the sample, with 100 respondents drawn from 25 KAPs in the South Jakarta region. Multiple linear regression analysis using SPSS version 26 is the data analysis technique employed. The study's findings show that while skill has little bearing on fraud detection, the personal traits of auditors such as audit experience and professional skepticism. However, the association between audit experience, skill, and professional skepticism toward fraud detection might be moderated by time constraints
Does ESG Performance Have An Influence on Enterprise Value? Evidence from Indonesia Daulay, Anggi Anugerah; Wahyudi, Eri
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p100-117

Abstract

This study investigates the impact of environmental, social, and governance (ESG) performance on enterprise value in publicly listed companies in Indonesia. Using 69 firm-year observations with complete ESG scores from the Bloomberg Terminal from 2021 to 2023, panel data regression is employed for analysis, which incorporates Tobin's Q as the dependent variable, ESG scores as independent variables, and leverage, firm size, and return on equity as control variables. The results reveal that none of the ESG pillars environmental, social, or governance significantly affect enterprise value suggesting that ESG initiatives do not generate measurable financial benefits in the short run. These findings are consistent with time horizon theory, which suggests that ESG initiatives generate immediate costs while their value creation benefits materialize in the long run. The study presents empirical evidence that in the short-term context, ESG performance is not yet viewed as a value enhancing signal for investors in the Indonesian capital market, highlighting the need for further research over extended observation periods to capture long term sustainability impacts.
Signalling Theory and Stock Returns: A Pre- and Post-Pandemic Comparison Paulus, Hendro; Tarmidi, Deden
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p1-22

Abstract

This study examines the effect of Current ratio (CR) and Debt to Equity Ratio (DER) on stock returns, with Return on Assets (ROA) as a moderating variable, before and after the COVID-19 pandemic. It aims to explain how financial ratios are interpreted differently by investors in stable versus crisis conditions. The research uses secondary data from banking companies listed on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling of 43 firms produced 172 observations, analyzed with EVIEWS 13 through comparative period testing. The novelty of this study lies in exploring the moderating role of ROA in the relationship between liquidity, leverage, and stock returns across two distinct periods, providing insights into investor behavior under uncertainty. Results show that before the pandemic, CR had a positive significant effect, DER was insignificant, and ROA strengthened the effects of both ratios on returns. After the pandemic, CR lost significance, DER showed a significant negative effect, and the moderating role of ROA shifted. These findings highlight that investor focus moved from liquidity to risk management and resilience during economic shocks. The study concludes that maintaining liquidity, prudent leverage, and sustainable profitability are vital to enhance investor confidence in crisis periods.
Analysis Efficiency and Accuracy of Company Financial Reports Regarding the Digital Transformation of Accounting Information Systems Ninuk Riesmiyantiningtias; Hidayat, Rachmat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p71-81

Abstract

This study aims to analyse the impact of digital transformation on Accounting Information Systems (AIS) on the efficiency and accuracy of corporate financial reporting. The background to this study is the phenomenon that many medium-sized companies in Indonesia still face obstacles in implementing digital systems optimally. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 125 respondents, consisting of accounting staff, finance managers, and IT staff directly involved in the reporting process. Data analysis was performed using SmartPLS 4.0 software. The results showed that digital transformation had a positive and significant effect on Mediasi (intervening) (path coefficient = 0.452) and reporting accuracy (path coefficient = 0.318). Furthermore, efficiency was also found to mediate the effect of digital transformation on reporting accuracy. These findings confirm the important role of digital transformation in improving the overall quality of financial information.
Determination of NPF on the Sustainability of BPRS Microfinance : non-Performing Financing (NPF) in BPRS Najib, Mohamad Ainun; Suhartini, Nani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p118-137

Abstract

This study examines how non performing financing (NPF) in BPRS in Banten and West Java is impacted by operational efficiency (BOPO), liquidity (FDR), Islamic financial inclusion, and governance (GCG). Panel data regression analysis is used in this study's quantitative technique to evaluate the influence of independent factors on the dependent variable. A total of 175 panel observations were utilized in the analysis, which was based on the findings of panel data regression analysis on 35 BPRS from 2019 to 2023. The observations were made during a five-year period using yearly or quarterly panel data. NPF is significantly impacted positively by BOPO and FDR, but negatively by GCG and finance. The four factors together accounted for 28.03 percent of the variance in NPF. In order to track the sustainability of Islamic microfinance, this emphasizes the significance of efficiency, risk assessment, financial knowledge, and governance. This study aims to offer insights that could enhance the stability and governance of BPRS, particularly in regions characterized by significant institutional density and challenges related to financial inclusion. This study combines four main variables simultaneously in measuring NPF as an indicator of microfinance sustainability, offering a more comprehensive approach compared to previous partial studies
Tax Avoidance, Dividend Policy, and Free Cash Flow as Determinants of Capital Structure: Evidence from Indonesian Manufacturing Firms Wulandari, Rosita; Ali Mubarok; Syafrizal; Nurhayati, Sri Astuti; Siahaan, Frixilla Angeliq Cinta Maras; Pratama, Salsabila Dera
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p58-70

Abstract

This study investigates how tax avoidance, dividend policy, and free cash flow influence the capital structure of manufacturing companies listed on the Indonesia Stock Exchange over the 2017–2022 period. The research adopts a quantitative approach using panel data from 22 listed firms. Model selection testing identifies the Random Effect Model as the most suitable method for estimation. The finding indicate that tax avoidance has a positive and statistically significant impact on capital structure, firms with greater tax efficiency are more likely to increase their use debt usage to obtain tax benefits. Dividend policy also shows a positive and significant effect, indicating that firms distributing higher dividends rely more on external financing to maintain operational liquidity. In contrast, free cash flow has a negative and significant effect, suggesting that firms with strong internal cash availability prefer internal financing and reduce dependence on debt. The model explains 25.6 percent of the variation in capital structure and is statistically significant. These results align with trade off theory, pecking order theory, and agency theory in explaining corporate financing behavior. The study provides practical insights for financial managers in aligning tax planning, dividend decisions, and cash flow management with long term capital structure strategies.

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