Akurasi : Jurnal Studi Akuntansi dan Keuangan
AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi dan keuangan yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Articles
157 Documents
<![CDATA[WOMEN AND CORPORATE TRANSPARENCY: CHALLENGES IN ANTI-BRIBERY AND CORRUPTION POLICIES ]]>
<![CDATA[Siska]]>;
<![CDATA[Susanti, Efi]]>;
<![CDATA[Yesitasari]]>;
<![CDATA[Putri Juleta, Tiara Amanda]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i1.709
<![CDATA[This research aims to evaluate the effect of an independent board of commissioners on the disclosure of bribery and corruption policies and to test whether gender diversity moderates these relationships in the short and long term. This research addresses the empirical gap in Indonesia concerning the role of gender diversity in increasing transparency. The method used is the Panel Vector Error Correction Model (PVECM) on 42 public companies in Indonesia during the 2021–2023 period, with data obtained from Refinitiv Eikon DataStream. The findings indicate that the presence of an independent board of commissioners is significant in the long-term disclosure of bribery and corruption policies, but gender diversity cannot moderate these relationships. Research highlights the importance of empowering women on boards to meaningfully improve supervisory functions.]]>
<![CDATA[THE ROLE OF RISK MONITORING COMMITTEE IN ENHANCING CORPORATE RISK DISCLOSURE ]]>
<![CDATA[Multazam, Ahmad]]>;
<![CDATA[Kurniawati, Estetika Mutiaranisa]]>;
<![CDATA[Hasim]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i1.712
<![CDATA[Banking companies face challenges in the transparency of financial risk disclosures, which affects investor confidence and the stability of the banking sector. Effective governance mechanisms are required to enhance accountability and risk mitigation. This research examines and provides empirical evidence on risk monitoring committee characteristics and risk disclosure. The sample is selected through purposive sampling on the banking sector detailed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 205 observations from 44 companies. The research utilizes secondary data sourced from social media platforms, annual reports, and corporate websites. The data analysis employs multiple linear regression. This research found that gender diversity and the frequency of committee meetings positively influence risk disclosure. Meanwhile, the independent committee and the committee qualifications do not significantly affect risk disclosure. These findings provide a basis for improving corporate governance in Indonesian banks especially risk monitoring committees.]]>
<![CDATA[DO GOVERNANCE MECHANISMS MATTER FOR CARBON PERFORMANCE? EXPLORING BOARD SIZE, SUSTAINABILITY COMMITTEES, AND GENDER DIVERSITY ]]>
<![CDATA[Marselita, Octa]]>;
<![CDATA[Desi Adhariani]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i2.748
<![CDATA[The global climate crisis has intensified pressure on corporations to reduce carbon emissions, particularly in developing countries. This study examines the relationship between corporate governance—board size, the presence of a sustainability committee, and board gender diversity—and carbon emission intensity in publicly listed companies in Indonesia and Malaysia over the period 2016–2023. Using the First-Difference GMM approach on 888 firm-year observations, the findings show that board size is negatively and significantly associated with emission intensity, while no significant relationships are found for sustainability committees and gender diversity. These results highlight the importance of strengthening the substantive function of sustainability committees, enhancing meaningful gender participation, and ensuring regulatory support so that corporate governance can make a tangible contribution to emission reduction.]]>
<![CDATA[THE IMPACT OF PATRIOTISM AND RELIGIOSITY ON TAX EVASION: DOES TAX MORALE MEDIATE? ]]>
<![CDATA[Girindratama, Muhammad Wisnu]]>;
<![CDATA[Ach Maulidi]]>;
<![CDATA[Alnajar, Ali Elazumi Ali]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i2.753
<![CDATA[This study investigates the influence of patriotism and religiosity on tax evasion, with tax morale as a potential mediator. The research is motivated by the need to understand behavioural and ethical factors that drive taxpayers’ compliance beyond deterrence measures. Data were collected from business students via a questionnaire and analysed using partial least squares structural equation modelling (PLS-SEM). The results indicate that patriotism and religiosity do not directly reduce tax evasion intentions. Instead, both positively affect tax morale, which, in turn, significantly reduces the likelihood of tax evasion. Moreover, tax morale mediates the effect of patriotism on tax evasion but does not mediate the effect of religiosity. These findings provide theoretical insights into the role of ethics in tax compliance and offer practical recommendations for tax authorities to strengthen compliance by fostering tax morale.]]>
<![CDATA[THE NOMINEE SCHEME THROUGH THE LENS OF NEUTRAL SELF-MENTALITY AND UNEXPLAINED WEALTH ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i2.763
<![CDATA[The phenomenon of increasing or possessing personal wealth without a clear source of income (unexplained wealth) often indicates criminal acts such as money laundering and corruption. This study aims to examine the nominee scheme from the perspective of neutral self-mentality as a mental character in preventing fraud. The research employs an interactive qualitative ethnographic approach, with the Bilik Literasi Community in Karanganyar Regency, Central Java, as the case study. The findings reveal that disguising ownership through the nominee scheme can be used to conceal illicit enrichment, including unreported assets and liabilities. The concept of neutral self-mentality in the fraud context not only involves wealth under an individual’s direct control but also indirect benefits that may elevate one’s lifestyle or standard of living. These insights provide a conceptual foundation for developing policies to prevent and combat money laundering and corruption.]]>
<![CDATA[DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS ]]>
<![CDATA[Sambo, Eva Marin]]>;
<![CDATA[Sufiati]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i2.768
<![CDATA[This study examines the effectiveness of internal auditors in hospitals and examines the influence of internal auditor digital skills on the relationship between cloud-based accounting implementation and auditor effectiveness in Type A and B hospitals in Makassar City. Using a hypothetical-deductive approach and purposive sampling, 78 valid responses from hospital internal auditors were analyzed using a structural model. The results show that cloud-based accounting implementation significantly enhances both internal auditor effectiveness and digital skills. However, digital skills neither directly improve auditor effectiveness nor significantly mediate or moderate the relationship between cloud-based accounting and effectiveness. These findings contribute to the literature by offering new insights, improving professional practice, and guiding policymakers in adopting cloud-based accounting for hospital audit functions.]]>
<![CDATA[ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA ]]>
<![CDATA[Andrianto, Alfian]]>;
<![CDATA[Sudaryono, Eko Arief]]>;
<![CDATA[Aryani, Y Anni]]>;
<![CDATA[Setiawan, Doddy]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i2.774
<![CDATA[Taxes are Indonesia's main source of state revenue, yet tax avoidance remains a persistent challenge. At the same time, Environmental, Social, and Governance (ESG) practices are increasingly recognized as mechanisms to improve corporate transparency and accountability. However, the relationship between ESG pillars and tax avoidance in Indonesia has not been systematically reviewed. This study aims to map prior evidence and propose a future research agenda. A Systematic Literature Review (SLR) of 66 articles published in Sinta-1 and Sinta-2 accredited journals during 2015–2025 was conducted using the PICO framework and a charting the field approach. The findings show that the Governance pillar dominates (87.6% of proxies), with institutional ownership, audit committees, and independent commissioners as the most common variables. The Social and Environmental pillars remain underexplored, while the Effective Tax Rate (ETR) is the most widely used tax avoidance measure. This study recommends diversifying ESG indicators, broadening tax avoidance measures, and employing varied methodologies. Its contribution lies in providing a comprehensive mapping and a concrete agenda to close conceptual and methodological gaps.]]>
<![CDATA[EXAMINING THE ROLE OF ESG IN REDUCING TAX AVOIDANCE: THE MODERATING EFFECT OF TAX INCENTIVES ]]>
<![CDATA[Andita, Risma Tesya]]>;
<![CDATA[Wijayanti, Dwi Marlina]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i2.779
<![CDATA[The growing attention to corporate responsibility underscores the importance of sustainable business operations, including through incentivized tax systems. This study aims to examine the extent to which firms leverage ESG performance to engage in tax avoidance and how tax incentives promote transparent and sustainable business practices. The research objects are firms listed on the Indonesia Stock Exchange with Thomson Reuters ESG scores for the period 2018-2022. Statistical results indicate no significant relationship between ESG scores for the environmental and governance aspects and tax avoidance. However, there is a significant negative relationship between the social aspect and tax avoidance. Moderated Regression Analysis indicates that tax incentives moderate the ESG components for the environmental and social aspects in relation to tax avoidance. Future research could explore the types of tax incentives most effective at motivating firms to enhance sustainable development without engaging in fraudulent actions. These findings imply that strengthening tax incentive policies can improve corporate compliance and promote sustainable and transparent business behavior.]]>
<![CDATA[DOES ESG PERFORMANCE MATTER? CEO POWER AND FIRM VALUE IN ASEAN MARKET: - ]]>
<![CDATA[Cahyawati, Noor Endah]]>;
<![CDATA[Pandu Wicaksono, Aditya]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i2.786
<![CDATA[This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value and the moderating role of CEO power in ASEAN markets. Drawing on legitimacy theory and stakeholder theory, the research applies a quantitative approach using panel data from 133 public companies across Indonesia, Malaysia, Singapore, Thailand, and the Philippines during 2015-2019. ESG data were obtained from Refinitiv, while CEO power was proxied by tenure extracted from annual reports. The analysis utilizes multiple regression and Two-Stage Least Squares (2SLS) to address endogeneity. Results reveal that environmental and social performance have significant negative effects on firm value (Tobin's Q), while governance performance is not significant. CEO power negatively moderates the environmental performance-firm value relationship, indicating the strategic role of leadership in sustainability policy. Findings suggest that ESG initiatives have not yet been fully reflected in economic value within ASEAN markets. The study emphasizes the importance of top management support and more developed market responses to integrate ESG into sustainable business strategies.]]>
<![CDATA[HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION? ]]>
<![CDATA[Saputra, Dian]]>;
<![CDATA[Abrar, Abrar]]>;
<![CDATA[Nawanir, Gusman]]>;
<![CDATA[Sinaga, Ferdinand IP]]>;
<![CDATA[pangestu, Galih gestri]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v8i2.789
<![CDATA[This study is motivated by the recurring inability of auditors to detect fraud, despite the prevalence of financial scandals that have drawn significant public and professional scrutiny. In response to this concern, the research investigates the influence of heuristics, fraud risk indicators (commonly referred to as red flags), and professional skepticism on auditors’ effectiveness in identifying fraudulent activity. Particular attention is given to professional skepticism as a potential moderating factor in these relationships. A cross-sectional quantitative approach was employed, involving survey data collected from 143 auditors working in public accounting firms across Indonesia. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that heuristics, red flags, and professional skepticism each exert a positive effect on auditors’ fraud detection capabilities. Moreover, the analysis reveals that professional skepticism amplifies the impact of heuristics but does not significantly moderate the relationship between red flags and fraud detection. These findings underscore the importance of audit training that cultivates both intuitive and analytical reasoning, as well as the need for regulatory structures that reinforce the consistent application of professional skepticism in practice.]]>
