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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
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Analysis Of Determinants of Use Core Tax Administration System in 2025 Using the Unified Theory of Acceptance and Use of Technology 2 (Utaut2) Model Al Farizi, Musyafa; Zulaika Putri Rokhimah; Kusuma, Septian Yudha; Wahyuni, Mirasanti; Adhi, Nurseto
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.p82-99

Abstract

This study aims to analyze the success of the Core Tax Administration System (CTAS) information system from the taxpayer perspective using the UTAUT 2 model. The success of CTAS is crucial; if this tax service system is inadequate for taxpayers, it can reduce the system's adoption rate. The decline in CTAS use by taxpayers will have an impact on decreasing compliance levels, which will ultimately hinder state revenue receipts from the tax sector. The population in this study is the number of companies in Semarang City registered with the Semarang City Department of Industry and Trade (Disperindag) at the end of 2024, namely 845 companies. This study uses the Slovin sampling formula with a 5% error rate, resulting in a sample size of 271 companies. Therefore, the number of samples used in this study was 271 companies in Semarang City. Data were collected using questionnaires distributed to respondents through direct delivery and social media (Google Form). The results showed that Performance Expectancy, Social Influence, and Perceived Security have a positive and significant effect on Behavioral Intention. Furthermore, Facilitating Conditions and Behavioral Intention also had a positive and significant effect on Use Behavior. However, Effort Expectancy, Hedonic Motivation, and Price Value were not found to have a significant effect on Behavioral Intention.
The Effect of Fraud Hexagon on Financial Statement Fraud with Corporate Governance as a Moderating Hardila, Ika; Widiyati, Dian; Holiawati
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.p23-42

Abstract

The rapid dynamics of the business environment and the increasing cases of financial statement fraud highlight the importance of strengthening internal control mechanisms within companies. This study aims to analyze the effect of the fraud hexagon on financial statement fraud, with corporate governance serving as a moderating variable, in companies listed on the Indonesian Institute for Corporate Directorship (IICD) during the period 2022–2024. The research employed an associative quantitative method using secondary data obtained from the companies’ annual reports and financial statements. The sample was selected using purposive sampling, resulting in 51 observations. Data analysis techniques included panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12 software. The results indicate that the rationalization and capability variables significantly affect financial statement fraud, while financial stability, external pressure, opportunity, ego, and collusion have no significant effect. Moderation testing results show that corporate governance is able to moderate the relationship between rationalization and financial statement fraud but cannot moderate the relationships of other fraud hexagon variables. Overall, the fraud hexagon variables significantly influence financial statement fraud. These findings suggest that financial statement fraud is driven by a combination of financial, structural, and behavioral factors, and indicate that the role of corporate governance still has limitations in controlling certain elements of the fraud hexagon.
Corporate Governance, Financial Performance, and Firm Value: Empirical Evidence from the Indonesian Energy Sector Dermawan, Wildan Dwi; Desiana; Sanjayyana, Adzka Rosa
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.p43-57

Abstract

This study aims to examine good corporate governance, financial performance, capital structure, good governance mechanisms, and company size in increasing the value of the energy sector in Indonesia. The method used is linear regression analysis with a purposive sampling technique. The sampel study for analysis from 26 energy companies from 2020 to 2024 amounts to 130 observations. The results of the study indicate that financial performance, debt-to-equity ratio, managerial performance, and independent commissioners significantly influence corporate value. However, company size and the independent board of commissioners do not affect firm value. This research shows that financial performance and good governance in the energy sector play a crucial role for management in managing and enhancing corporate value. This study will highlight the importance of the variables studied in managing corporate value in the energy sector using the latest and most up-to-date research data, thereby contributing to both practitioners and academics

Page 20 of 20 | Total Record : 193

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