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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 148 Documents
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THE INFLUENCE OF CEO POWER CHARACTERISTICS AND CHIEF SUSTAINABILITY OFFICER ON ESG PERFORMANCE Desy Kalfira; Shanti
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2190

Abstract

After the Covid-19 pandemic, global companies have faced complex challenges that drive a paradigm shift from a financial focus to social and environmental sustainability. ESG scores serve as an important indicator in assessing corporate sustainability. This study provides an important contribution due to the limited number of studies in Indonesia that examine ESG performance rather than merely ESG disclosure, which allows the results to better reflect the quality of sustainability implementation. This research employs a quantitative approach to analyze the effects of CEO education, ownership power, CEO tenure, and the presence of a CSO on ESG performance, with profitability and firm size as control variables. The research data consist of secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, selected using purposive sampling and analyzed using multiple linear regression with SPSS 30. The findings show that CEO education and ownership power have no significant effect on ESG performance, while CEO tenure and CSO have a significant effect on ESG performance. Companies that establish a CSO demonstrate a proactive approach to addressing ESG issues. This study evaluates the role of CSO which remains underexplored, suggesting that regulators, particularly the OJK, should encourage public companies to position the CSO as a strategic role in presenting ESG scores as part of transparency and accountability in supporting the SDGs.
COMPARATIVE ANALYSIS OF MACHINE LEARNING MODELS IN PREDICTING CORPORATE BANKRUPTCY Sidarta, Alphasyah Lazuardy
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2269

Abstract

This study aims to compare the performance of several machine learning algorithms Logistic Regression, Decision Tree, Random Forest, and XGBoost in predicting corporate bankruptcy based on financial ratio data, and to provide recommendations regarding their practical applicability. The research employed a dummy dataset sourced from Kaggle, which was preprocessed through cleaning, transformation, and encoding. Data were divided into training (80%) and testing (20%) subsets using stratified sampling to address class imbalance. Model performance was evaluated using accuracy, precision, recall, and F1-score. The results reveal that all models demonstrated high predictive capability, with Random Forest achieving the highest accuracy (96.7%), closely followed by XGBoost (≈96%). Logistic Regression (96%) and Decision Tree (95%) also showed strong results. Profitability and leverage indicators, particularly Net Income to Total Assets and debt ratios, emerged as the most influential predictors. The findings underscore that ensemble tree-based methods offer marginally superior performance due to their ability to capture non-linear interactions, while logistic regression remains valuable for interpretability. The use of a dummy dataset limits the direct generalizability of the findings to real-world financial systems. Moreover, reliance on a single train–test split may overestimate model stability. Future research should employ real-world datasets, apply cross-validation techniques, and explore explainability methods such as SHAP or LIME to enhance transparency. This study contributes by providing a comparative evaluation of machine learning models in bankruptcy prediction, highlighting both accuracy and interpretability trade-offs. The results offer practical insights for auditors, investors, and regulators in selecting predictive tools that balance performance, transparency, and decision-making needs.
Pengaruh Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa dengan Dua Faktor Moderasi Hidayah, Nila; Sholiqin, M. Nur
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.833

Abstract

The purpose of this study is to identify and analyze the factors that influence student fraud at the academic level in the Accounting Study Program, where in the main scope of education students are expected to become anti-fraud generations, so it needs to be instilled since they were in college, considering that based on previous research not a few students who have committed acts of academic fraud. Factors of academic fraud behavior include pressure, opportunity, rationalization and capability called fraud diamond which needs to be explored more deeply to test the effectiveness of the fraud concept, as well as two moderating factors, namely gender and religiosity. This research is a type of quantitative research and literacy studies. The results of the study can be concluded that the opportunity and capability factors have a significant influence while the factors of pressure, rationalization, gender and religiosity have an insignificant effect on student academic fraud behavior.
Influence Analysis Fundamentals On Stock Prices In The Company Bankings Listed On Stock Exchange Indonesia Period 2017-2021 Hakim, Lukman; Susilowati, Dewi
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1070

Abstract

The purpose of this study is to confirm the effect of debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) on service stock prices banks of companies registered on the Indonesian Stock Exchange for the period 2017 -2021. Population used in this study is the same as a sample of 6 companies that is company banking which registered in index Infobank 15 by consecutively during the period 2017-2021 with 30 financial statements. Sample determined with technique purposive sampling. The data used in this study are secondary data. The analytical method used is multiple linear regression. Research results show that the part of the debt-to-equity ratio (DER) has a negative effect and important for stock prices in the banking sector companies period 2017-2021. Price Earning ratio (PER) partially positive effect and significant to Price Share on company banking period 2017-2021. Return On Equity (ROE) by Partial take effect positive and significant to Price Share on company banking period 2017-2021. Debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) simultaneously have a positive effect and significant to Price Share on company banking period 2017-2021.
Komunikasi Simbolik dalam Menentukan Harga Perolehan Jabatan Kepala Desa di Madura Baihaki, Ach.
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1086

Abstract

This study aims to analyze the expenditure by using symbolic language as a proxy in election of head of village in Madura by using an interpretive qualitative method in order to enreach the meaning of the communication by the parties based on a cost accounting perspective, as identifying by the intention of the cost, as fix cost,variable cost, and semi variable cost. The results of the research point outed that there are many activities in the election of head of village process from before the nomination until the completion of the inauguration have cost dimension are nyaghêrêh, ekareng towa'ah, ghuruh, ajêgêh, angin tang ngin, tongket, and uniformity also in cigarret. The costs that must be incurred by the candidate as a fix cost and tend to be semi variable cost at the day of the election and also at the day of the inauguration. Some times the cost can continue until after becoming a village head. The variable cost are usually in order to influence voter decision from before voting day to the voting day.
Kebijakan Lindung Nilai (Hedging) pada Perusahaan untuk Menjamin Kinerja Perusahaan Muftiasa, Afdol; Wibowo, Lili Adi; Hurriyati, Ratih; Rahayu, Agus
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1234

Abstract

Risk fluctuations, including such changes in interest rates, exchange rates, and commodity prices, have a negative impact on business performance and can be mitigated by hedging. Derivative instruments are the preferred method for hedging. Internal hedging calculations take into account size, growth prospects, financial distress, leverage, and liquidity. This study's goal is to examine the variables that influence the hedging decisions of businesses. This study employs a descriptive qualitative methodology. The most influential factors in determining a company's hedging strategy are its size and growth prospects, according to the research. The greatest effect comes from the company's size and growth potential in order to influence the company's hedging policies. Other factors such as leverage, liquidity, financial distress, market depth risk are not so dominant in influencing the company's hedging decisions. However, several variables or factors that are not the dominant factor will be important according to the industry or line of business of each company.Recommendations for further research can be carried out by analyzing the company's external factors that influence hedging decisions.
Examining the Dimensions of Corporate Taxpayer Compliance (Phenomenological Studies) Aripratiwi, Ratna Anggraini; Khoirul Umam Hasbiy
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1338

Abstract

This study aims to explore the deep meaning of the phenomena of taxpayer compliance in Indonesia through the phenomenology method. Disclosing the attitude of tax compliance is based on several reasons, including the low level of state tax revenue, the decline in public trust due to tax scandals, and the low level of awareness of taxpayers in Indonesia. The results show that each individual has a perspective based on experience. Tax compliance is interpreted as an attitude of compulsion, sincerity, and fear of the rules that the government has made. This research is expected to provide input for the government in developing tax regulations so that they are not only oriented towards pragmatic and material decisions but also towards non-material values.
Perception of Prospective Taxpayers: Tax Ethics and Tax Evasion Ludigdo, Unti; Pusposari, Devy; Puspita, Ayu Fury
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1459

Abstract

This study aimed to determine the arguments of prospective taxpayers at the Faculty of Economics and Business of Universitas Brawijaya to justify tax evasion. This study was an exploratory research with a survey approach involving 96 respondents from the Faculty of Economics and Business, Brawijaya University. The data obtained was analyzed using descriptive statistics used Statistical Package for The Social Science program. Previous research determined that the higher a person’s earnings, the lower his or her tendency to commit evasion of tax, while based on respondent percepstions this study showed that the higher someone’s income, the greater her or his probability to commit tax evasion. Related to employment, no significant distinction regarding employment and tax evasion. However, this study showed that some jobs encourage the workers to commit tax evasion. The study found obstacles in the research subjects and did not get in-depth results. Focusing attention on factors including gender, income, major, education, employment can increase the application of tax ethics and reduce the rate of tax evasion.

Page 15 of 15 | Total Record : 148

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