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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Pendidikan Nasional
ISSN : 25282093     EISSN : 25281216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.
Arjuna Subject : -
Articles 202 Documents
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Investment Decisions Among Millennials and Generation Z: The Role of Education, Financial Literacy, and Instagram Content Safitri, Ni Wayan Noviana; Saputri, Luh Gede Elvina Adi; Siagian, Reynaldo Angga
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6741

Abstract

This research investigates how education level, financial literacy, and Instagram content influence investment decision-making among Millennials and Generation Z in Labuan Bajo. This study adopts a quantitative methodology, utilizing an online questionnaire that applies a five-point Likert scale to collect data. The population consists of Labuan Bajo residents belonging to the Millennial and Z generations. The sample was selected using purposive sampling, targeting respondents who had previously viewed Pegadaian’s Instagram content. From the 105 respondents who completed the questionnaire, only 74 individuals met the eligibility criteria and were included in the final sample. The results of the multiple linear regression analysis revealed that Instagram content (X3), financial literacy (X2), and education level (X1) each exert a positive and statistically significant effect on investment decision-making (Y). To encourage more knowledgeable and responsible investing behavior among younger people, these findings emphasize the need to raise educational attainment and financial literacy as well as using social media platforms to efficiently distribute information. The main implication of this study is the importance of integrating financial education with effective digital communication strategies to foster prudent investment behavior among youth. Furthermore, it highlights the potential of social media, when used appropriately, to serve as a strategic educational tool in enhancing public financial literacy.
Analisis Hubungan Good Corporate Governance dengan ESG Rating Perusahaan Di Indonesia Sari, Ni Wayan Diah Puspita
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6795

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh implementasi good corporate governance, yang diukur melalui keberadaan komisaris independen, ukuran dewan direksi, keberagaman gender dalam dewan direksi, serta frekuensi rapat dewan direksi, terhadap Environmental, Social, and Governance (ESG) rating. Selain itu, penelitian ini juga memasukkan ukuran perusahaan sebagai variabel kontrol. Objek dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan memiliki data lengkap terkait skor ESG berdasarkan database Katadata untuk periode 2021 hingga 2023. Sebanyak 29 perusahaan dijadikan sampel dalam penelitian ini, dengan pemilihan dilakukan melalui teknik purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi data panel melalui program STATA versi 16.0. Hasil penelitian menunjukkan bahwa persentase komisaris independen berpengaruh positif dan signifikan terhadap peringkat ESG. Sementara itu, variabel independen lainnya seperti ukuran dewan, keterwakilan perempuan di dewan, dan jumlah rapat dewan tidak memiliki pengaruh terhadap kinerja ESG. Penelitian ini memberikan kontribusi terhadap pengembangan literatur dengan memberikan gambaran mengenai faktor-faktor yang memengaruhi ESG rating di perusahaan-perusahaan Indonesia.
Leadership and ESG Implementation: An Empirical Study of their Influence on Financial Performance of Listed Companies in Indonesia Hakim, Adam; Alfathan, Radiva; Dwidienawati, Diena
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6860

Abstract

The aim of this research is to determine the influence of ESG performance on financial performance and the influence of CEO Concern on sustainability on ESG performance. ESG Score is one of the important aspects that currently needs to be paid attention to by companies, because currently companies cannot only be oriented towards profitability but must also pay attention to aspects of sustainability. This research uses quantitative and qualitative approaches with secondary data collection methods using a total population of 79 public companies in Indonesia that have implemented ESG. This research uses SPSS 26 for quantitative regression analysis and Nvivo 14 for qualitative analysis. Findings reveal that the ESG score has an insignificant influence on Financial Performance and CEO Concern also does not have a significant influence on the ESG Score. This research contributes to research regarding the influence of ESG Score on Financial Performance and CEO Concern on Financial Performance in public companies in Indonesia. This research can be used by future researchers to theoretical implications and practical references in the study of Sustainability Finance.
Perilaku Meboya terhadap Kepatuhan Wajib Pajak di Kabupaten Buleleng Winda, Ni Luh; Yasa, I Nyoman Putra; Dharmawan, Nyoman Ari Surya
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6892

Abstract

Kepatuhan wajib pajak merupakan salah satu pilar utama dalam optimalisasi penerimaan negara. Namun, Indonesia masih menghadapi tantangan dalam meningkatkan rasio pajak nasional yang cenderung stagnan. Berbagai penelitian sebelumnya, termasuk yang mengacu pada Theory of Planned Behavior (TPB), menyoroti pengaruh faktor ekonomi dan psikologis terhadap kepatuhan pajak. Meskipun demikian, temuan yang beragam menunjukkan perlunya pendekatan yang mempertimbangkan konteks lokal. Salah satu faktor kontekstual yang relevan adalah Perilaku Meboya, sebuah budaya khas masyarakat Kabupaten Buleleng, Bali, yang mengedepankan nilai gotong royong, partisipasi kritis, dan tanggung jawab sosial kolektif. Penelitian ini menggunakan pendekatan kualitatif dengan metode literature review untuk menelaah peran Perilaku Meboya dalam membentuk perilaku kepatuhan pajak. Hasil kajian menunjukkan bahwa nilai-nilai dalam Perilaku Meboya mampu memperkuat sikap positif, norma subjektif, dan kontrol perilaku yang mendorong kepatuhan. Selain itu, budaya ini berfungsi sebagai modal sosial yang memperkuat rasa percaya kepada otoritas pajak. Temuan ini mengindikasikan bahwa integrasi nilai budaya lokal dalam strategi sosialisasi pajak berpotensi menjadi solusi strategis untuk meningkatkan kepatuhan pajak secara sukarela, berkelanjutan, dan berbasis kearifan lokal.
Digital Financial Literacy and Customer Protection on Customer Trust with the Use of Mobile Banking as a Moderating Variable Aisyah, Siti Nur; Wahyuni, Rizki Sri
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.6935

Abstract

This research examines the effect of digital financial literacy and customer protection on customer trust, with mobile banking serving as a mediating variable. A quantitative approach was employed using a field survey of individuals aged 17 to 44 in Sukabumi who use mobile banking services. From this population, 151 respondents were selected through non-probability sampling focusing on purposive sampling to qualify the mobile banking users. Data were collected via an online questionnaire and analyzed with Smart PLS software. The findings reveal that respondents’ digital financial literacy is categorized as good and has a significant positive influence on both mobile banking usage and customer trust. Moreover, digital financial literacy positively affects customer protection. The results also show that mobile banking usage enhances customer trust, while customer protection contributes positively to mobile banking usage.In addition, the study identifies several mediated relationships: digital financial literacy affects customer trust through mobile banking usage; customer protection influences customer trust through mobile banking usage; and digital financial literacy impacts mobile banking usage through customer protection. Finally, digital financial literacy also shapes customer trust when mediated simultaneously by customer protection and mobile banking usage.
The Influence of Transaction Complexity, Audit Budget, and Auditor Turnover on Misstatement Detection Tampubolon, Ricky Bryan D.P.
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.6944

Abstract

This study investigated the influence of transaction complexity, audit budget, and auditor turnover on the detection of material misstatements in financial statement audits. Using a quantitative approach with a survey design, data were collected from 158 external auditors working in public accounting firms in Jakarta. Respondents were selected through purposive sampling, requiring at least two years of professional auditing experience. The research instrument was distributed both in-person and online, and all responses were deemed valid for analysis. The results of multiple regression analysis showed that transaction complexity had a negative and significant effect on misstatement detection, indicating that higher transaction complexity reduced auditors’ effectiveness in identifying errors or fraud. Auditor turnover also demonstrated a negative and significant effect, suggesting that frequent changes in audit personnel decreased the continuity of knowledge and reduced the ability to detect misstatements. Conversely, audit budget did not have a significant effect, implying that the allocation of audit resources and time did not directly determine detection effectiveness. Simultaneous testing revealed that transaction complexity, audit budget, and auditor turnover collectively affected misstatement detection, with an explanatory power of 80.5%. These findings highlighted the importance of considering multiple risk factors in audit planning, particularly the challenges posed by complex transactions and frequent personnel turnover. The study contributed to the understanding of audit quality determinants in Indonesia and provided practical implications for audit firms in managing resources and maintaining team stability to enhance misstatement detection.
Governance and Financial Performance as Drivers of Bank Profitability in Indonesia Bagiana, I Kadek
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.6952

Abstract

The purpose of this study is to empirically examine the relationship between the profitability of banking businesses listed on the Indonesia Stock Exchange (IDX) as evaluated by Return on Equity (ROE), and the following variables: Board Gender Diversity (BGD), Net Interest Margin (NIM), Non-Performing Loans (NPL), and Firm Size (SIZE). The 141 observations used in this quantitative study are based on secondary data extracted from the annual reports of 47 different banking businesses for the years 2021–2023. After the data passed the traditional assumption tests, multiple linear regression analysis was used to examine the data. Analyses show that firm size, gender diversity on the board, and net interest margin all positively affect Return on Equity. Return on Equity, on the other hand, is severely impacted by Non-Performing Loans. There was a statistically significant relationship between bank profitability and each of the four independent factors. Management at financial institutions can learn a lot from the results on the strategic value of diverse boards and careful risk management. This study sheds light on the internal variables that matter most to banks' bottom lines, which is useful information for investors. Theoretically, this research adds to what is already known about the relationship between corporate finance and governance by presenting data from a developing economy.
The Role of Financial Performance in Corporate Environmental Expenditure Moderated by Independent Commissioners Pratama, Muhammad Rahmadi; Heniwati, Elok; Kurniawan, Rudy
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7013

Abstract

This study analyzes the influence of profitability, liquidity, and leverage on environmental costs, moderated by independent commissioners. The sample consists of 126 mining and palm oil companies listed on the Indonesia Stock Exchange for 2021–2023, totaling 378 observations. This Study were analyzed using panel data regression method.  the results show that profitability significantly increases environmental costs, while liquidity has a significant negative effect and leverage is insignificant. Independent commissioners do not directly affect environmental costs but strengthen the link between liquidity and environmental spending. These findings suggest that financial performance shapes environmental commitments in different ways, whereas the supervisory role of independent commissioners remains limited. Theoretically, this study reinforces stakeholder theory by confirming that profits extend beyond shareholders to social–environmental needs and enriches environmental accounting literature by revealing liquidity constraints on sustainability. The implications are relevant for companies, boards, and regulators in enhancing sustainability governance.
Financial Performance on Climate Change Disclosure in the Indonesian Capital Market Wulan, Diajeng Fitri; Wisesa, Panca; Ladista, Rindy Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7106

Abstract

Financial performance and climate change disclosure (CCD) in Indonesia Stock Exchange-listed enterprises are examined in this research. The study population contains 388 publicly listed firms from diverse industries to reflect the market. Random sampling minimized selection bias by giving each business an equal chance to be included in the research. Our independent variable, financial success, is assessed by return on assets (ROA), which shows how well a company makes money from its assets. CCD, the dependent variable, is assessed using the Task Force on Climate-related Financial Disclosures (TCFD) framework, which covers governance, strategy, risk management, and climate change indicators and objectives. ROA and CCD are examined using linear regression analysis to see whether enterprises with better financial situations are more inclined to declare their environmental practices. Financial success is positively and statistically significantly correlated with climate disclosure. This suggests that profitable corporations may invest more in non-financial reporting, especially climate risk and opportunity reporting. Financially strong firms may also disclose more climate-related information to boost corporate legitimacy, stakeholder confidence, and long-term commitment to sustainable business practices in response to rising global environmental expectations.
The Moderating Role of Taxation Technology on the Relationship between Tax Rates and Taxpayer Perceptions of Tax Evasion Putra, M Doni Permana; Sutrisni, Ketut Elly
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7127

Abstract

This study investigates the effect of tax rates on taxpayer perceptions of tax evasion and examines the moderating role of taxation technology in this relationship, grounded in the Theory of Planned Behavior. Employing a quantitative approach, this research collected primary data through questionnaires from a sample of 100 individual taxpayers at KPP Pratama Denpasar Barat. The data were analyzed using Moderated Regression Analysis (MRA). The results indicate that tax rates have a significant positive effect on the perception of tax evasion, suggesting higher rates increase the perceived viability of evasion. However, the study's primary finding reveals that taxation technology significantly weakens this positive relationship, acting as a negative moderator. These findings suggest that while higher tax rates may increase the incentive to evade, a robust technological infrastructure serves as an effective deterrent by increasing the perceived difficulty and risk of evasion. As a key policy implication, these results strongly advise authorities to prioritize and accelerate investment in the digital transformation of tax administration, as this technology is a critical tool for enhancing voluntary compliance by mitigating the perceived incentives for evasion.

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