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INDONESIA
Jurnal Akuntansi Bisnis
Published by Universitas Bunda Mulia
ISSN : 1979360X     EISSN : 25986767     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 238 Documents
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ANALYSIS OF THE USE OF THE FRAUD HEXAGON MODEL IN DETECTING FRAUD IN STATE-OWNED ENTERPRISES IN INDONESIA Mawardi, Rizal; Soimah, Soimah; Shaliha, Karrin Aulia; Septian, Wahyu Eka; Haron, Rosmawati
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.8557

Abstract

Background: State-owned enterprises (SOEs) face unique fraud vulnerabilities due to institutional complexity and dual accountability. The 2019 ACFE Indonesia Survey revealed SOEs ranked second among institutions most harmed by fraud (31.8%). High-profile cases demonstrate the severity of this governance challenge. Existing fraud frameworks inadequately address the multi-layered risk environment characteristic of state ownership structures. Objective: his study examines fraud hexagon model adequately captures fraud dynamics in Indonesian SOEs by testing how six elements stimulus, capability, collusion, opportunity, rationalization, and ego influence financial statement fraud while accounting for institutional peculiarities of state ownership. Research Methods: Using purposive sampling, 16 SOEs listed on the Indonesia Stock Exchange (2017-2022) provided 96 firm-year observations. Financial statement fraud is measured using the F-score model (Dechow et al., 2011). Independent variables operationalize fraud hexagon elements: stimulus (ROA), capability (CEO education), collusion (price-to-book ratio), opportunity (receivables-to-sales changes), rationalization (auditor changes), and ego (managerial ownership). Multiple regression analysis using EViews 13 tests hypotheses at 5% significance. Research Results: Three elements significantly influence fraud: financial targets, nature of industry, and managerial ownership. CEO education, market performance, and auditor changes show no significant effects, suggesting individual characteristics matter less in institutionally-determined fraud environments. Originality/Novelty of Research: This study proposes an "Institutional Fraud Framework" recognizing that fraud hexagon elements operate differently in SOE contexts—some amplified, some neutralized, and some reversed. It represents the first comprehensive test of all six elements in Indonesian SOEs, using F-score continuous measures for nuanced fraud detection. Findings demonstrate the need for context-specific fraud theories rather than universal private sector models.
AUDIT FEE, TENURE, REPUTATION, AND AUDIT QUALITY: THE ROLE OF AUDIT COMMITTEE Aa'zza, Azka Al; Rochayatun, Sulis
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9616

Abstract

Background: To preserve stakeholder trust in corporate financial information, study into audit quality variables is needed due to the frequency of poor audit quality instances in the financial industry. Objective: This study aims to examine the effect of external factors, including audit fees, audit tenure, and auditor reputation, on quality and audit committees as moderators in BEI-indexed financial sector companies. Research Methods: Quantitative and statistical data analysis. The secondary data are from IDX-indexed financial and annual reports for 2022–2024. Research Results: Audit fees improve audit quality, while tenure and reputation do not. Audit committees may reduce the influence of audit fees on audit quality, but not tenure. Audit committees may boost auditor credibility and audit quality. Originality/Novelty of Research: This study adds new features such assessing audit fees using pure audit costs, audit quality using the earnings surprise benchmark, which focuses on profit quality, and studying the financial industry.
DIFFERENCES IN PUBLIC ACCOUNTANT CAREER PERCEPTIONS: A CROSS-INSTITUTIONAL STUDY OF STUDENTS AT MUHAMMADIYAH UNIVERSITY OF BANDUNG AND UNIVERSITI KUALA LUMPUR Oktaviani, Leni; Zulkarnian, Aira Farhana binti; Pratiwi, Inugrah Ratia; Suarsa, Abin; Kasbun, Nur Fatin
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.8811

Abstract

Background: The accounting profession is evolving rapidly due to globalization and technological development, significantly influencing students' perception of public accountant careers. Objective: This study aims to compare the perceptions of accounting students in Indonesia and Malaysia toward public accountant careers, focusing on five key variables: career stability, workload, globalization, technology, and academic support. Research Methods: This research employed a quantitative descriptive-comparative approach, involving 66 students from Universitas Muhammadiyah Bandung (Indonesia) and Universiti Kuala Lumpur (Malaysia), selected using stratified random sampling. Data were collected through Likert-scale questionnaires and analyzed using descriptive statistics and independent samples t-tests. Research Results: The results revealed significant differences in perceptions regarding career stability, workload, and technology, with UniKL students showing more favorable views. However, no significant differences were found in globalization and academic support. Originality of Research: This research contributes new insights through a cross-country comparison of accounting students’ career perceptions, offering practical implications for educational institutions to align curricula with regional and global industry expectations.
ANALYSIS OF THE IMPACT OF DIGITAL ACCOUNTING TRANSFORMATION ON THE FINANCIAL EFFICIENCY OF SMALL, MICRO, AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA: AN INTEGRATED MODEL Uyun, Jamilatul; Kusuma, Nailah Aka; Rohmaniyah, Kholishotur; Lutfiyah, Lutfiyah
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9341

Abstract

Background: Major changes in digital accounting have had a significant impact on various business sectors, especially on Micro, Small, and Medium Enterprises (MSMEs).Objective: This study aims to analyze how digital transformation in accounting can enhance financial efficiency in the Micro, Small, and Medium Enterprises (MSMEs) sector.Research Methods: This research is a quantitative study. The research data were obtained through questionnaires distributed to 602 MSME respondents. Data analysis and hypothesis testing were conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM).Research Results: The results of this study indicate that the adoption of digital accounting, FinTech innovation, and technological competition has a direct impact on enhancing financial efficiency. All pathways leading to improved financial efficiency proved significant in hypothetical tests, especially the adoption of FinTech innovations, which was highly encouraging in improving financial efficiency. Additionally, technological intelligence has an indirect impact on the relationship between the implementation of digital accounting and technological competition in enhancing financial efficiency.Originality/Novelty of Research: This in-depth research examines the concrete effect of digital transformation on accounting associated with financial Efficiency at the MSME scale, which often lags in technology application. It also develops an integrated model regarding the impact indicators of digitalization on the financial efficiency of MSMEs. For practitioners, the results of this study can provide meaningful insights for policymakers and organizations seeking to adopt digital technology to improve financial efficiency.
ENHANCING AUDITOR PROFESSIONAL SKEPTICISM: THE ROLE OF INDEPENDENCE, EXPERIENCE, LEADERSHIP STYLE, AND COMPETENCE Yessie, Afly
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9101

Abstract

Background: Professional skepticism is essential for auditors in completing their tasks. Objective: This study examines the effect of independence, experience, leadership style, and competence on auditor professional skepticism. Research Methods: This research was conducted at a Public Accounting Firm in South Jakarta, Indonesia. The number of samples was determined by random sampling method, with the total number of samples are 100 respondents. The data analysis technique used is Multiple Linear Regression using SEM-PLS. Research Results: The results of this study indicate that auditor independence and leadership style do not affect auditor professional skepticism. However, auditors' experience and competence affect auditors' professional skepticism. This suggests the need to emphasise developing work experience, increasing competence, and fostering leadership styles that strengthen auditor skepticism. In practice, it can be improved by conducting training, career coaching, and leadership support for auditors to ensure that they have sufficient competence and experience and solid skepticism in evaluating information. Originality/Novelty of Research: This study integrates four factors, namely independence, experience, leadership style, and competence, in explaining professional skepticism among auditors. This study explicitly examines “leadership style” in this context.
THE INFLUENCE OF ESG PERFORMANCE, LIQUIDITY, CAPITAL STRUCTURE, AND CASH HOLDING ON CORPORATE FINANCIAL PERFORMANCE Nandita, Olivia Nadya; Luthan, Elvira
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9553

Abstract

Background: In recent years, the integration of Environmental, Social, and Governance (ESG) considerations has become increasingly important in corporate decision-making, as stakeholders demand greater transparency and accountability regarding corporate sustainability practices. Alongside ESG performance, internal financial factors such as liquidity, capital structure, and retained cash play a crucial role in determining a firm’s ability to maintain operational efficiency and enhance financial performance. However, empirical evidence on how ESG performance and these financial characteristics jointly affect both accounting-based and market-based performance remains inconclusive, particularly in emerging markets such as Indonesia. Objective: This study aims to examine the effect of ESG performance, liquidity, capital structure, and cash holding on the financial performance of non-financial sector companies Research Methods: The research employs a quantitative method using secondary data and a purposive sampling technique, resulting in a sample of 48 companies listed on the Indonesia Stock Exchange (IDX). Hypothesis testing was conducted using multiple linear regression analysis with SPSS 25. Research Results: The results show that ESG performance has a significant positive effect on financial performance (measured by ROA and Tobin’s Q). Liquidity and capital structure have no significant effect on financial performance. Cash holding has a significant positive effect on ROA but does not significantly affect Tobin’s Originality/Novelty of Research: This study examines the impact of ESG performance, liquidity, capital structure, and retained cash on financial performance, measured using two indicators: accounting performance proxied by Return on Assets (ROA) and market performance proxied by Tobin’s Q. The analysis compares non-financial sector companies listed on the Indonesia Stock Exchange (IDX) using data from 2021 to 2023.
IMPACT OF INTERNAL FACTORS ON FINANCIAL PERFORMANCE OF IDX CONSUMER NON-CYCLICAL SECTOR Suherman, Jovanny Mudita; Susilawaty, Lilis
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.8695

Abstract

Background: The uncertainty of global and national economic conditions requires companies to maintain strong financial performance. The consumer non-cyclical sector is generally considered as counter cyclical, however evidence shows that it is still affected by economic fluctuations.Objective: This study analyzes the influence of internal factors on the financial performance of companies in the consumer non-cyclical sector listed on Indonesia Stock Exchange during period 2020-2024. By examining the internal factors, companies can enhance their financial performance.Research Methods: Population in this study consist of consumer non-cyclical sector listed on Indonesia Stock Exchange 2020-2024. Purposive sampling as the sampling technique resulting 63 companies selected to analyzes. Software for data processing is EViews 13 to test the research hypotheses, meanwhile data analysis techniques are panel data regression, simultaneous testing, partial testing, and coefficient of determination. Fixed Effect Model and Random Effect Model are used as model of panel data regression for analyzing ROE and EPS.Research Results: The results show that net working capital has significant effect on EPS, while financial leverage significantly influences ROE. Firm size, operational efficiency, and liquidity do not have significant influences on ROE and EPS. Simultaneously all independent variables collectively affect the dependent variables representing financial performance. Recommended for company management to optimize the use of net working capital efficiently to improve EPS and manage financial leverage at a balanced level to avoid placing burden on company’s finances.Originality/Novelty of Research: The study provides insight for companies to manage and evaluate the internal factors that affect financial performance. This study also support trade-off theory of capital structure and provide insight for investor about signaling.
UNMASKING FINANCIAL SHENANIGANS INDICATION: FRAUD HEPTAGON APPLICATION IN INDONESIA'S HEAVY CONSTRUCTION AND CIVIL ENGINEERING SECTOR Puspita, Aulia Dewi; Jannah, Richatul
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9774

Abstract

Background: Fraudulent financial statements represent the most financially damaging form of fraud and the construction sector ranks as the highest risk sector globally for this scheme. Alongside, Indonesia currently ranks as the third nation for fraud cases across Asia Pacific, creating an urgent need to examine this phenomenon within its national context. Objective: This study aims to investigate the drivers of fraudulent financial statements through financial shenanigans within Indonesian heavy construction and civil engineering firms using the fraud heptagon framework. Research Methods: This study employs a quantitative panel data analysis method using secondary financial data from 13 publicly listed companies (2017-2023), selected with purposive sampling, and analyzed with fixed effect regression models. Research Results: he findings reveal that intense financial target pressures and high employee turnover significantly elevate fraud risk. In contrast, external pressures from financial leverage demonstrates a counterintuitive mitigating effect. Furthermore, most conventional fraud triggers show no statistically significant influence. Originality/Novelty of Research : This research contributes to the literature by integrating financial shenanigans analysis within the Fraud Heptagon framework, especially allowing the use of the religiosity variable while still considering the integrity variable.

Page 24 of 24 | Total Record : 238

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