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INDONESIA
Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026" : 7 Documents clear
Profitable Dividend Yield Investment Strategy: Empirical Evidence from Indonesian Stock Exchange Achmad, Aditya; Wijayani, Dahyang Ika Leni; Misra, Isra
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2176

Abstract

Purpose: This study seeks to address the challenges of the dividend trap phenomenon and irrational investor behavior amid extreme stock price fluctuations. Stock price volatility often triggers irrational investor behavior and asymmetric information, rendering traditional index-based investing insufficient for risk mitigation. Methodology/approach: A quantitative approach was used in analyzing the data. Portfolios were formed through quintile classification based on two main variables: Gross Profitability to Assets (GPA) and Dividend Yield (DY). Portfolio performance was then evaluated using risk-adjusted return (Sharpe Ratio) and geometric mean return metrics to compare the performance of the PDY strategy against the benchmark Jakarta Composite Index (JCI) and fixed-income assets. Findings: The results show that the best quintile portfolio (G5D5) consistently provides superior returns compared to the market and fixed-income assets. This finding provides empirical confirmation of the application of signaling theory and bird-in-the-hand theory in emerging markets, where dividend payments accompanied by strong profitability serve as credible signals of a company's prospects. Practical Implication: This study provides guidance for investors and investment managers in developing a defensive portfolio strategy that is still able to provide capital appreciation and stable dividend income, especially in an inefficient market. Originality: The novelty of the study lies in the integration of gross profitability and dividend yield criteria with a specific focus on the Islamic stock index (ISSI), an area that is still rarely explored in depth in the asset pricing literature in Indonesia.
Determinant of Digital Leadership on Business Success and Sustainability Performance: A Systematic Literature Review Theryo, Kevin; Setiawan, Yansen Yasanando; Ongko, Ricky; Edward, Edward; Fawwaz, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2363

Abstract

Purpose: This study addresses a critical research gap, while rapid technological development reshapes organizational competitiveness, evidence on how digital leadership specifically drives long-term sustainable performance remains highly fragmented. Consequently, this study aims to systematically examine the role of digital leadership in achieving business success and sustainability in the digital transformation era. Methodology/approach: Using the PRISMA and SALSA approach, twenty peer-reviewed articles (2015–2025) were screened, evaluated, and analyzed thematically. Findings: Findings reveal that digital leadership positively influences business success and sustainability, with digital capability, culture, affective commitment, and top-management innovativeness serving as key mediators. Practical implications: The study concludes that strengthening digital leadership is essential for firms to achieve competitive advantage and sustainability outcomes, offering strategic implications for policy, organizational development, and future academic research. Originality/value: This research addresses a fundamental gap in prior studies, the absence of an integrated framework for digital leadership. The novelty lies in synthesizing ten years of systematic literature to comprehensively map the determinants, mediators, and outcomes of digital leadership on business and sustainability performance.
Environmental Strategy and Investor Response: The Role of Green Innovation, Green Strategy and Carbon Strategy in Determining Cumulative Abnormal Returns Fitriani, Ursulah Diana; Handoko, Jesica
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2436

Abstract

Abstract Purpose: Environmental concern can enhance a company’s competitive advantage and reputation, influencing investor assessments. In Indonesia, rising carbon emissions and stakeholder pressure encourage firms to adopt green innovation and carbon strategies to reduce environmental impact, increase corporate value, and affect market reactions. Methodology/approach: This study is quantitative, and purpose to analyze the factors that influence cumulative abnormal return (CAR). The independent variables are green innovation, green strategy, and carbon strategy, while firm size and profitability are used as control variables. Secondary Data were collected from IDX-listed energy, automotive, and transportation companies during 2021–2024. The sample was selected using purposive sampling and analyzed using multiple linear regression via SPSS 30. Findings: The results indicate that green innovation has influence on CAR, green innovation is able to create a high level of competitiveness for firms through productivity optimization and cost efficiency. Likewise, green strategy does not influence on CAR, because investors do not yet fully value or understand it as a source of long-term financial value. In contrast, carbon strategy positively influences CAR, companies proactively implementing carbon strategy are viewed as better prepared for future carbon emissions regulation and, more capable of managing environmental risk. Practical implications: Sustainability requires significant investment in human and financial resources, with benefits that are indirect and often only visible in the long term. Originality/Value: The government as a regulator needs to require public companies in Indonesia to implement sustainability strategies to support sustainable development.
Determinants of Financial Distress in Basic Materials Companies: Evidence from Indonesian Listed Firms Alanna, Jayla; Rochayatun, Sulis
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2445

Abstract

Purpose: This study examines the influence of liquidity, operating capacity, firm size, and cash flow on financial distress in basic materials manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. Financial distress represents a critical phase prior to bankruptcy and remains a significant concern, particularly in the basic materials sector, which experienced performance pressures during the post-pandemic recovery period. Methodology/approach: This study contributes to the literature by specifically examining the basic materials industry during the 2021–2024 period and by integrating liquidity, operating capacity, firm size, and cash flow within a single panel data regression framework, thereby providing a more comprehensive and updated empirical perspective on financial distress in a capital-intensive sector. This study employs purposive sampling, resulting in 80 companies with 320 panel data observations. Data were analyzed using panel data regression through the Random Effect Model using EViews 12 software. Findings: The results indicate that liquidity and operating capacity have a significant negative effect on financial distress, suggesting that higher liquidity and more efficient asset utilization reduce the likelihood of financial difficulties. Meanwhile, firm size and cash flow do not exhibit a statistically significant partial effect. However, the joint significance test indicates that all variables collectively influence financial distress. Practical Implications: These findings highlight the importance of comprehensive financial performance evaluation to support managerial decision-making in the early prevention of financial distress. Originality/value:Focuses on the basic materials sector during 2021–2024 and integrates multiple financial variables within a single panel data regression framework.
Analysis of Factors Affecting Audit Quality at The Bogor District Inspectorate: The SEM-PLS Approach Iryani, Lia Dahlia; Rahman, Aisyah Abdul; Yadiati, Winwin
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2455

Abstract

Purpose: Audit quality is a fundamental component of effective governance, particularly within the public sector, where internal supervisory bodies play a critical role in ensuring accountability and transparency. Recent corruption cases in the Bogor District have illuminated significant shortcomings in the internal audit mechanisms, thereby necessitating a comprehensive exploration of the factors that influence audit quality. This study aims to investigate the effects of education, professional experience, and professionalism on audit quality within the Bogor District Inspectorate. Methodology/approach: Employing SEM-PLS, the study analyzed data obtained from a survey of 36 professional auditors. Findings: The findings indicated that professional experience has a significant positive impact on audit quality, whereas education and professionalism do not exhibit statistically significant direct effects. These results suggested that, while academic qualifications and professional attitudes remain important, practical experience is a more decisive factor in enhancing audit quality. Practical implications: The research provided meaningful guidance for public sector audit institutions aiming to improve audit effectiveness by strengthening the competencies of their auditors. Originality/value: This study provides empirical evidence from a local government context, highlighting the dominant role of professional experience in determining audit quality. Future research is encouraged to explore potential mediating or contextual factors influencing these relationships.
The Strategies Role of Tax Management Effectiveness in Corporate Tax Compliance: Financial Condition, Tax Understanding, and Tax Awareness Kriswardhani, Anova Pepsy; Lestari, Wiwik
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2456

Abstract

Purpose: This research fosters a conceptual framework for tax compliance behavior by integrating economic and social psychological perspectives through the Slippery Slope Framework. This concept postulates that taxpayer compliance is affected by two primary dimensions, specifically the power of tax authorities and taxpayers’ trust in authorities. Methodology/approach: In this research, a survey-based quantitative approach was utilized to examine the effects of financial condition, tax understanding, and taxpayer awareness on corporate taxpayer compliance, in addition to observe the moderating role of tax management effectiveness. The research was administered during the period 22 December 2025 to 11 January 2026. Data were collected from corporate taxpayers registered at KPP Pratama Surabaya Sukomanunggal. The data were analyzed using SmartPLS version 4.1.1.6. A total of 100 corporate taxpayers were selected using purposive sampling. Findings: The findings discovered that financial conditions did not have any noteworthy effect upon corporate taxpayer compliance. Besides, tax understanding and taxpayer awareness results had positive and significant influence on corporate taxpayer compliance. Furthermore, tax management effectiveness did not moderate the relationships among financial conditions, tax understanding, and taxpayer awareness toward corporate taxpayer compliance. Practical implications: This study suggests that tax authorities should prioritize improving taxpayers’ understanding and awareness to enhance compliance, rather than focusing primarily on financial conditions or tax management effectiveness. Originality/value: This research delivers theoretical contributions to the tax compliance literature and recommends concrete suggestions for tax authorities in recommending policies and approaches to expand corporate taxpayer compliance.
What Drives Firm Value in Capital-Intensive Industries? Evidence from Energy and Basic Materials Firms in Indonesia and Malaysia Luthfiani, Anin Dyah; Romadhon, Fitri; Fitri, Alfiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2473

Abstract

Purpose: This study examines the main factors that influence firm value in capital-intensive industries. Specifically, it analyzes whether firm size, market capitalization, and firm growth affect firm value in Indonesia and Malaysia. Methodology/approach: The study uses a quantitative explanatory approach with panel data from publicly listed energy and basic materials companies in Indonesia and Malaysia during 2021–2024 (n = 171). Panel regression analysis is applied to the full sample and to each country separately to compare the results between the two markets. Findings: The results show that firm size and market capitalization have a positive and significant effect on firm value in both countries and in the combined sample. However, firm growth does not have a significant effect. This indicates that in capital-intensive industries, investors pay more attention to company size and market valuation than to growth indicators. The model explains firm value better in Indonesia than in Malaysia, suggesting differences in how each market responds to company characteristics. Practical implications: For managers, the findings emphasize the importance of increasing company scale, maintaining transparency, and strengthening market reputation to improve firm value. For investors, firm size and market capitalization appear to be more reliable indicators than growth when assessing companies in capital-intensive sectors. Originality/value: This study provides comparative evidence from two Southeast Asian emerging markets and offers empirical support for agency theory by demonstrating how larger firms and stronger market valuation mechanisms can reduce information asymmetry and enhance firm value in capital-intensive environments.

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