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Balance Vocation Accounting Journal
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 25801974     DOI : http://dx.doi.org/10.31000/bvaj
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan Hasil penelitian di bidang ilmu : Akuntansi : Akuntansi Syariah, Akuntansi Perbankan, Akuntansi Keuangan Keuangan Perpajakan : Pajak International
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 122 Documents
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Digital Financial Literacy Moderates The Effect Of Financial Capability and Behavior on Financial Well-Being Raihan Ramadhan Adriansya Putra; Endah Susilowati
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/k0pn5525

Abstract

This study was conducted to analyze the influence of financial capability and financial behavior on students’ financial well-being, as well as to assess the role of digital financial literacy as a moderating variable in these relationships. The research background stems from the increasing economic pressure experienced by Generation Z in Indonesia, particularly university students, who face low income, financial dependence on family, and high usage of digital financial services. The study employed a quantitative approach with an explanatory method, involving 98 undergraduate accounting students from three campuses of Universitas Pembangunan Nasional “Veteran.” Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and moderated regression analysis. The findings indicate that both financial capability and financial behavior significantly affect financial well-being. Digital financial literacy strengthens the effect of financial capability on financial well-being but does not strengthen the effect of financial behavior. These results highlight that proficiency in financial technology is a crucial factor that enhances the effectiveness of financial capability in supporting students’ financial well-being. This study provides empirical contributions regarding the importance of digital literacy in the modern financial ecosystem and its relevance for the development of financial education programs in higher education.
The Effect of Fraud Hexagon on Academic Fraud with Patriotism Attitude as a Moderating Variable Ferdy Septiansyah Wardhana; Gideon Setyo Budiwitjaksono
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/rx85vp79

Abstract

Academic cheating has become a common phenomenon in the world of education. This study aims to examine the influence of the dimensions of the fraud hexagon (pressure, opportunity, rationalization, capability, ego, and collusion) on academic cheating, with patriotic attitude as a moderating variable. This study uses a quantitative method with a sample of 314 accounting students at the Veteran National Development University in East Java. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. The results showed that the variables of opportunity, capability, and collusion had a positive and significant effect on academic fraud. Conversely, pressure, rationalization, and ego were found to have no significant effect. Patriotism as a moderating variable only weakened the effect of pressure on academic cheating, but did not moderate the effects of other variables. These findings indicate that even though students have a sense of patriotism, their intentions and internal motivations to cheat are often more dominant.
Audit Fee, Rotation, and Tenure Effects on Audit Quality in IDX Consumer Cyclicals Arief Sugiono; Novelyn Tanzi Martajaya
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c5a6et69

Abstract

Audit quality is an important aspect in maintaining transparency and accountability of corporate finance. A quality audit ensures that financial statements are presented fairly and free from material errors, whether caused by fraud or error. This study aims to examine the effect of audit fees, audit rotation, and audit tenure on audit quality. The data used in this study are secondary data with a research population of consumer cycle sector companies listed on the Indonesia Stock Exchange in 2019-2023. The number of company samples used in this study was 52 companies with a research period of 5 years and the sample selection method used was purposive sampling. The data analysis technique used was logistic regression analysis where the testing was carried out with the help of SPSS software version 26. In this study, the researcher found that the audit fee, audit rotation, and audit tenure variables together had a significant effect on audit quality. The audit fee variable had a significant effect on audit quality. The audit rotation variable did not have a significant effect on audit quality. The audit tenure variable did not have a significant effect on audit quality. From the results of this study, it is expected that Public Accounting Firms will pay attention to reasonable audit fees, implement auditor rotation policies in a timely manner, and monitor the duration of the audit relationship so as not to impact auditor independence. Suggestions for further research are to use a wider sample period with coverage of other industrial sectors and add other variables related to audit quality.
Carbon Emission Disclosure and the Allocation of Value added: Employee, Shareholder, Tax, and Creditor Views Ivone; Wini; Santi Yopie
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/cpjcza64

Abstract

This study examines the effect of carbon emission disclosure on the allocation of value added to key stakeholders-employees, shareholders, tax authorities, and creditors-using a stakeholder-oriented value added framework. The study employs an panel dataset comprising 628 firm-year observations of manufacturing publicly listed companies over the period 2019-2023. Panel data regression with industry and year fixed effects is applied as the main analytical method. The empirical results indicate that carbon emission disclosure functions as a value redistribution mechanism rather than a practice that uniformly enhances value for all stakeholders. Carbon emission disclosure is consistently negatively associated with value added allocated to employees and creditors, while it is positively related to value added distributed to shareholders, particularly after accounting for time effects. In contrast, no significant relationship is found between carbon emission disclosure and value added allocated to tax authorities, suggesting that value distribution to the government is more strongly driven by firms’ structural characteristics, such as size and leverage. The robustness tests confirm that these findings remain consistent after controlling for firm heterogeneity and unobserved selection bias. Theoretically, this study contributes to stakeholder theory, signaling theory, and legitimacy theory by demonstrating that carbon disclosure reshapes the internal distribution of corporate value. Practically, the findings offer important implications for managers, investors, and policymakers in designing more inclusive and sustainable environmental disclosure strategies.
Independent Commissioners and Tax Avoidance: The Role of Sustainability Kennardi Tanujaya; Felicia; Robby Krisyadi
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/t463gt55

Abstract

This study aims to investigate how independent commissioners influence corporate tax avoidance, using sustainability performance as a mediating variable, and to examine whether independent commissioners encourage responsible tax practices through enhanced sustainability engagement. The research was conducted in Indonesia using secondary data from companies listed on the Indonesia Stock Exchange during the period 2019–2023, employing a quantitative approach with regression analysis and path analysis for mediation testing using Stata software. The results show that independent commissioners have a positive and significant impact on sustainability performance by enhancing corporate transparency and accountability, while their direct effect on tax avoidance is insignificant. However, sustainability performance significantly reduces tax avoidance and mediates the relationship between independent commissioners and tax avoidance. These findings indicate that independent commissioners indirectly encourage responsible tax behavior through improved sustainability practices, suggesting the need to strengthen governance frameworks and sustainability disclosure standards to promote ethical corporate behavior. The study is limited to a specific period (2019–2023) and the Indonesian context, which may reduce the generalizability of the findings to other regions or timeframes, but it contributes to the corporate governance and sustainability literature by providing empirical evidence on the mediating role of sustainability performance in Indonesia and offering insights for researchers, policymakers, and companies regarding the role of board independence in encouraging ethical tax practices.
The Effect of Corporate Sustainability Performance on Financial Performance: Business Risk as Moderating Variable Dea Tiara Monalisa Butar-Butar; Vivian; Mariska Ramadana
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/7e70sz04

Abstract

This study investigates how Corporate Sustainability Performance (CSP) influences Financial Performance (FP) and examines the moderating role of Business Risk in this relationship. Using a quantitative research design, the analysis is conducted on 88 firms listed in the IDX ESG Leaders Index of the Indonesia Stock Exchange over the 2019–2023 period. Multiple regression techniques are employed to assess the impact of sustainability initiatives on corporate financial outcomes. The findings reveal that CSP exerts a positive and statistically significant effect on financial performance. In addition, Business Risk is found to strengthen financial outcomes, while its interaction with CSP demonstrates a moderating influence on the sustainability–performance relationship. This research contributes to the sustainability literature by illustrating how varying levels of business risk shape the financial benefits of sustainability practices across industries. The results also emphasize the importance of integrating sustainability strategies with effective risk management to enhance firm value and long-term performance.
The Impact of ESG on Debt to Financial with TATO as Mediating Dea Tiara Monalisa Butar-Butar; Penni Natalia; Mariska Ramadana
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/rjp6t839

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on corporate debt structure, with Total Asset Turnover (TATO) serving as a mediating variable. ESG has become an important consideration in investors’ and creditors’ decision-making processes, making it crucial to understand its impact on companies’ financial conditions. This study employs panel data from 88 publicly listed companies over a five-year period and applies an ESG path analysis approach. The results indicate that ESG performance has a significant negative effect on corporate debt levels, suggesting that firms with strong ESG practices tend to rely less on external financing. Furthermore, TATO is found to partially mediate this relationship, implying that asset utilization efficiency strengthens the influence of ESG on reducing debt dependence. These findings contribute to the sustainable finance literature and provide insights for corporate management in aligning sustainability objectives with financial strategies.
The Influence of Human Resource Quality, Budget Planning, and Regulation on Budget Absorption with Internal Control System as a Moderating Variable Fadhila Aurelia; Endah Susilowati
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/5p59e207

Abstract

This study aims to analyze the effect of human resource quality, budget planning, and regulation on budget absorption, with the internal control system serving as a moderating variable. The research employs a quantitative approach with an explanatory design to examine the causal relationships among the variables. Data were collected through questionnaires distributed to government employees involved in the process of budget preparation and implementation. A purposive sampling technique was applied to ensure that the selected respondents were relevant to the research objectives. The final sample size met the requirements for analysis using the SEM-PLS method. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The findings reveal that human resource quality, budget planning, and regulation have positive and significant effects on budget absorption. Meanwhile, the internal control system does not show a significant direct effect on budget absorption. In addition, the internal control system is not proven to moderate the relationship between human resource quality, budget planning, and regulation with budget absorption. The research model explains 42.8% of the variance in budget absorption. These results indicate that organizational capacity factors, particularly employee competence and the quality of planning, play a more dominant role than control mechanisms in improving budget realization. Therefore, strengthening staff capacity and enhancing the quality of budget planning processes are important strategies for improving public financial management performance.
The Effect Of Sales Growth, Profitability And Tax Planning On The Value Of The Company Vianty Adella Santo; I Gusti Agung Musa Budidarma; Melody Natashia Sandiputri
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/58cfq068

Abstract

This study aims to examine the effect of sales growth, profitability, and tax planning on firm value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. Firm value is measured using Tobin’s Q, sales growth is proxied by Sales Growth, profitability is measured by Return on Assets (ROA), and tax planning is measured using the Tax Retention Rate (TRR). This research employs a quantitative approach using secondary data derived from companies’ annual reports. The sampling technique used purposive sampling, resulting in 53 companies with a total of 212 observations. Panel data regression analysis was conducted using Eviews 13, and the Random Effect Model was selected as the best model. The results indicate that sales growth does not have a significant effect on firm value. Meanwhile, profitability has a positive and significant effect on firm value. Conversely, tax planning has a negative and significant effect on firm value.
 Factors Affecting the Socio-Economic Conditions of Bugis Migrant Oil Palm Workers in Kembang Janggut Ismail; Jiuhardi; Rahcmad Budi Suharto
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/v8m6j727

Abstract

This study examines the socio-economic factors influencing the income of Bugis migrant workers employed in the oil palm plantation sector in Kembang Janggut District, Kutai Kartanegara Regency, East Kalimantan. A quantitative descriptive approach was used, involving 85 migrant workers as respondents. The study analyzed several factors, including education, age, gender, employment status, wage system, working hours, and health conditions, to determine their impact on workers’ income. Data were processed using multiple linear regression analysis with the help of SPSS software. The findings show that socio-economic factors collectively have a significant effect on the income of migrant workers in the oil palm plantation sector. Individually, age, employment status, wage system, working hours, and health conditions significantly influence income levels, while education and gender do not have a significant effect. The study also found that male workers generally earn higher incomes than female workers. In addition, permanent workers receive higher earnings compared to non-permanent workers, and workers paid under a wholesale wage system tend to earn more than those receiving daily wages. Overall, the results emphasize that employment conditions and work-related factors play an important role in shaping the income of migrant plantation workers.

Page 12 of 13 | Total Record : 122

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