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Jurnal Akuntansi Kompetif
Published by Komunitas Manajemen Kompetitif
ISSN : 26225379     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of accounting problems.
Arjuna Subject : -
Articles 433 Documents
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PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA Naufal Azfa Tsaqif; Nurmadi Harsa Sumatra
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2804

Abstract

Global pressure for corporate environmental transparency continues to intensify, particularly in the energy sector, which contributes substantially to carbon emissions and natural resource exploitation. This study examines the influence of ownership structure-proxied by institutional and managerial ownership-and firm characteristics-proxied by firm size and profitability-on environmental disclosure among energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Agency theory serves as the theoretical foundation, explaining how information asymmetry between principals and agents shapes disclosure behavior. Environmental disclosure is measured using the GRI Standards 300 index comprising 30 environmental disclosure items. A quantitative approach employing multiple linear regression was applied to 173 observations derived from 92 energy sector firms through purposive sampling. Results indicate that institutional ownership and managerial ownership have no significant effect on environmental disclosure, while firm size and profitability exert a positive and significant influence. These findings suggest that internal firm capacity is a more decisive determinant of environmental transparency than ownership-based governance mechanisms, implying the need for more inclusive policy reforms to promote environmental disclosure among smaller and less profitable energy companies in Indonesia.
PENGARUH KUALITAS IMPLEMENTASI AKUNTANSI KEBERLANJUTAN PADA PROFITABILITAS BANK TERDAFTAR DI BEI Pasaribu, Steven Jonathan Parsaoran
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2809

Abstract

Studi ini meneliti pengaruh kinerja Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap profitabilitas perusahaan, serta peran moderasi ukuran perusahaan. Menggunakan data panel dari 17 perusahaan perbankan yang terdaftar di BEI selama periode empat tahun, studi ini menggunakan model regresi efek acak dengan robust standard errors untuk menganalisis hubungan antara kinerja ESG dan return on equity (ROE). Hasil menunjukkan bahwa kinerja ESG tidak memiliki pengaruh yang signifikan secara statistik terhadap profitabilitas perusahaan. Sebaliknya, ukuran perusahaan ditemukan memiliki dampak positif dan signifikan terhadap ROE, menunjukkan bahwa perusahaan yang lebih besar cenderung mencapai profitabilitas yang lebih tinggi. Lebih lanjut, interaksi antara kinerja ESG dan ukuran perusahaan tidak signifikan secara statistik, menunjukkan bahwa ukuran perusahaan tidak memoderasi hubungan antara ESG dan profitabilitas perusahaan. Temuan ini menunjukkan bahwa aktivitas ESG mungkin tidak secara langsung diterjemahkan ke dalam kinerja keuangan jangka pendek, dan manfaatnya mungkin lebih bersifat jangka panjang. Hasil ini berkontribusi pada perdebatan yang sedang berlangsung tentang hubungan ESG-kinerja keuangan dengan memberikan bukti kompleksitas dan ketergantungan konteksnya. Studi ini juga menawarkan implikasi praktis bagi manajer dan investor, menekankan pentingnya mempertimbangkan karakteristik perusahaan ketika mengevaluasi inisiatif ESG.
PENGARUH SISTEM AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA BALASARI KEC. POLEANG BARAT Maharani, Maharani; Syahrir, Sasmita Nabila; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2820

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana Program Keluarga Harapan (PKH) di Kelurahan Kowioha, Kecamatan Wundulako, Kabupaten Kolaka. Penelitian ini menggunakan pendekatan kuantitatif mikro dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh Keluarga Penerima Manfaat (KPM) PKH sebanyak 44 responden dengan teknik sampling jenuh. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 27. Hasil analisis statistik deskriptif menunjukkan bahwa nilai rata-rata variabel akuntabilitas, transparansi, dan pengelolaan dana PKH berada pada kategori baik. Hasil uji parsial (uji t) menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Transparansi juga berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Secara simultan, akuntabilitas dan transparansi berpengaruh signifikan terhadap pengelolaan dana PKH yang dibuktikan melalui uji F. Nilai koefisien determinasi (R²) menunjukkan bahwa sebagian besar variasi pengelolaan dana PKH dapat dijelaskan oleh variabel akuntabilitas dan transparansi, sedangkan sisanya dipengaruhi oleh variabel lain di luar model penelitian. Temuan ini menunjukkan bahwa semakin baik penerapan akuntabilitas dan transparansi, maka pengelolaan dana PKH akan semakin efektif, tepat sasaran, dan dapat dipertanggungjawabkan. Oleh karena itu, diperlukan peningkatan sistem pelaporan, pengawasan, serta keterbukaan informasi kepada masyarakat guna meningkatkan kepercayaan publik terhadap program bantuan sosial. Kata Kunci: Akuntabilitas, Kuantitatif Mikro, Pengelolaan Dana, Program Keluarga Harapan, Transparansi
EFFECTIVE TAX RATE PADA BUMN: APAKAH FIRM GROWTH, EARNINGS MANAGEMENT, DAN GOVERNMENT OWNERSHIP RELEVAN? Fadhia Dwi Aulina; Permatasari, Intan Kurnia
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2822

Abstract

Tax is a primary component of state revenue. However, the optimization of tax revenue in Indonesia, particularly Corporate Income Tax, still faces complex dynamics as reflected in fluctuations in revenue over recent years. This indicates that the effectiveness of tax management has not been fully stable and is still influenced by various factors. Therefore, this study aims to analyze the effect of firm growth, earnings management, and government ownership on the ETR. The population consists of 27 state-owned enterprises listed on the Indonesia Stock Exchange during 2020–2024, with a sample of 13 companies selected using purposive sampling. The method employs a quantitative approach with multiple linear regression analysis using SPSS. The results show that firm growth and earnings management have a significant effect on ETR, while government ownership does not. These findings indicate that internal company dynamics play more dominant role than ownership structure in determining tax management effectiveness.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR KESEHATAN Octavia, Vanesa Dwi; Mariana, Mariana
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2823

Abstract

This study aims to obtain empirical evidence on the effect of Environmental, Social, and Governance (ESG) disclosure and foreign ownership on corporate profitability. Employing multiple linear regression, this study investigates the relationship between ESG disclosure, foreign ownership, and profitability among healthcare sector companies listed on the Indonesia Stock Exchange (IDX) over the 2022–2024 period. The findings reveal that both ESG disclosure and foreign ownership exert a positive influence on corporate profitability. This indicates that greater transparency in ESG practices, along with the participation of foreign investors, contributes to improved financial performance. Overall, these results are expected to provide insights for companies in enhancing profitability through strengthening ESG disclosure and optimizing the role of foreign ownership.
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR BASIC MATERIAL DI BEI Wati, Mirna; Chairunnas, Arnadi; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2825

Abstract

The objective of this study is to analyze the impact of green accounting and firm size on the performance of companies in the raw materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. A quantitative approach using associative methods was applied in this study. Secondary data refers to data that is utilized and obtained from sustainability reports, annual reports, and the PROPER rankings issued by the KLHK. Purposive sampling was the technique used, resulting in a sample of 14 companies and a total of 56 observations. The steps of data analysis using multiple linear regression via software, after passing classical assumption tests including multicollinearity, normality, heterocedasticity, and autocorrelation tests. The results obtained are green accounting has a positive and significant effect on company performance, indicating that better implementation of environmental accounting improves company performance. Firm size also has a positive and significant effect on company performance, suggesting that larger companies have better capabilities in generating optimal performance. Simultaneously, green accounting and firm size have a significant effect on company performance, indicating that both variables jointly contribute to improving company performance. This study implies that companies in the raw materials sector need to make efforts to improve the implementation of green accounting and optimize their resource management practices in order to enhance their sustainability performance. This study can also be used as a source of information for regulators and investors in considering environmental aspects and firm size in decision-making
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI DI BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN KOLAKA TIMUR Kirana, Elsa; Chairunnas, Arnadi; Pracita, Sri Ayu; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2827

Abstract

This study aims to analyze the implementation of Article 21 Income Tax (PPh 21) accounting on employee salaries at the Regional Office of National Unity and Politics of East Kolaka Regency and to identify the factors causing differences in tax calculations compared to the applicable regulations, particularly Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation, and analyzed by comparing the institution’s tax calculations with prevailing tax regulations. The results indicate that, in general, the implementation of PPh 21 has followed established procedures; however, discrepancies in tax calculations still occur due to inaccuracies in determining employees’ Non-Taxable Income (PTKP) status, resulting in higher tax liabilities than should be imposed. Therefore, periodic updates of employee administrative data are necessary. Keywords: Tax Accounting, Article 21 Income Tax, Non-Taxable Income (PTKP), Government Institution
PENGARUH CAPITAL INTENSITY, CHIEF FINANCIAL OFFICER EXPERT POWER, DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP MANAJEMEN PAJAK Yasmine, Wulan Putri; Romadhina, Anggun Putri
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2833

Abstract

Taxes are one of the most important sources of state revenue in the implementation and development of national development, aimed at improving the comfort and equitable welfare of society. However, most individuals and companies consider taxes to be very detrimental to them because taxes increase the burden that companies must bear, which can reduce their profits and whose benefits are not directly felt. Therefore, companies need to implement income tax efficiency measures to improve corporate welfare, maximize profits, and reduce tax burdens. Good tax management can provide significant benefits to companies by increasing profits and offering a competitive advantage This research was conducted to determine the influence of Capital Intensity, Chief Financial Officer Expert Power, and Corporate Social Responsibility on tax management. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2024. The sampling technique used purposive sampling, resulting in 48 samples from 8 companies. This research uses secondary data obtained from annual reports and corporate sustainability reports prepared and reported according to the GRI 4 (Global Reporting Initiative) standards and listed on the Indonesia Stock Exchange during the 2019–2024 period. The data analysis method employed in this study is panel data regression, conducted using Eviews 12 as the data processing tool. The results of this study show that Capital Intensity partially influences tax management, while Chief Financial Officer Expert Power and Corporate Social Responsibility partially do not affect tax management.
PAJAK DI ERA DIGITAL PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA PELAPORAN SPT MENGGUNAKAN CORETAX DJP Rasmon, Rasmon; Rahmad, Rinto; Yasid, Muhammad
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2845

Abstract

This study is a quantitative research project aimed at determining the acceptance and usage of Coretax DJP using the Technology Acceptance Model. Sampling was conducted using random sampling, with a sample size of 39 practitioners who are alumni of the LKP Sahabat Prestasi Tax Brevet A & B programmes and who are currently employed by companies across Indonesia. Hypothesis testing in this study was carried out using SPSS Version 26. The results of the testing indicate that (1) computer proficiency influences perceived usefulness, (2) computer proficiency influences perceived ease of use, (3) perceived ease of use influences perceived usefulness, (4) perceived usefulness influences user attitude, and (5) perceived ease of use influences user attitude. It is hoped that this study will help to raise awareness that the use of technology is vital in the current era, where tax regulations are becoming increasingly dynamic and complex, necessitating an integrated system to ensure that tax reporting becomes more efficient and user-friendly.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2023-2024 Permata, Intan Dara
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2855

Abstract

This study aims to analyze the role of profitability and liquidity in assessing the financial performance of PT Indofood Sukses Makmur Tbk during the 2023–2024 period. The research employed a descriptive quantitative method using secondary data obtained from the company’s annual financial reports. The analysis was conducted through financial ratio calculations, including profitability ratios consisting of gross profit margin, net profit margin, Return on Investment, Return on Equity, and Earnings per Share, as well as liquidity ratios consisting of current ratio, quick ratio, and cash ratio. The results show that the company’s profitability improved in 2024 compared to 2023. Gross profit margin increased from 32.3% to 34.7%, net profit margin rose from 7.3% to 7.5%, ROI increased from 6.3% to 6.7%, ROE increased from 11.8% to 12.5%, and earnings per share increased from Rp928 to Rp984. Liquidity performance also strengthened, as reflected in the increase of current ratio from 192.0% to 215.0%, quick ratio from 145.5% to 166.6%, and cash ratio from 86.8% to 104.4%. These findings indicate that PT Indofood Sukses Makmur Tbk maintained sound financial performance, supported by improved profitability and stronger short-term financial capability. Keywords: Profitability, Liquidity, Financial Performance, Financial Ratios, PT Indofood Sukses Makmur Tbk.

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