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INDONESIA
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Published by Goodwood Publishing
ISSN : -     EISSN : 27160807     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 692 Documents
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Budget Transparency and Internal Control Systems in Enhancing Financial Reporting Quality Okto Irianto; Rudy Usman; Tini Adiatma
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p47-60.2026

Abstract

Purpose: This study examines the effects of budget transparency and internal control systems on financial reporting quality in local government, with public accountability as a mediating variable.Research Methodology: A quantitative explanatory approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied. Data were collected through questionnaires from 150 structural officials across 28 Regional Apparatus Organizations (Organisasi Perangkat Daerah [OPD]) in Merauke Regency, Indonesia, selected using proportional stratified random sampling.Results: Budget transparency (β = 0.298, p = 0.001) and internal control systems (β = 0.341, p < 0.001) significantly improve public accountability, with internal control systems as the strongest predictor. Public accountability significantly enhances financial reporting quality (β = 0.521, p < 0.001). Mediation analysis confirms that public accountability significantly mediates the relationship between budget transparency (β = 0.155, p = 0.021) and internal control systems (β = 0.178, p = 0.011) with financial reporting quality.Conclusions: Strengthening budget transparency, internal controls, and public accountability can improve local government financial reporting quality.Limitations: The study focuses only on structural officials in Merauke Regency, South Papua, limiting broader generalization.Contributions: This study highlights public accountability as an institutional mechanism linking governance practices and financial reporting quality, provides evidence from Eastern Indonesia, and offers practical insights for public sector governance reform by emphasizing the importance of internal control systems.
Drivers of Financial Management Behaviour among Gen-Z in Pasuruan Regency Ufi Rumefi; Rizky Eriandani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p75-89.2026

Abstract

Purpose: This study aims to examine the influence of financial knowledge on financial management behavior among Generation Z in Pasuruan Regency, Indonesia. It also investigates the mediating roles of emotional intelligence and financial well-being in the relationship between financial knowledge and financial management behaviourResearch Methodology: Data for the study were collected through an online questionnaire and analysed them using SEM based on PLS with WarpPLS, based on 280 valid responses.Results: The findings indicate that financial knowledge does not significantly directly affect financial management behavior. However, financial knowledge significantly and positively influenced emotional intelligence and financial well-being. In addition, both emotional intelligence and financial well-being significantly and positively affect financial management behaviors. The mediation analysis revealed that emotional intelligence did not significantly mediate the relationship between financial knowledge and financial management behavior, whereas financial well-being served as a significant full mediator.Conclusions: The study concludes that financial knowledge alone does not directly influence financial management behavior. Financial well-being plays an important mediating role in encouraging responsible financial behaviour among Generation Z.Limitations: This study is limited to working members of Generation Z in Pasuruan Regency, which may restrict the generalizability of the findings to other regions or demographic groups.Contributions: This study highlights the important role of financial well-being in strengthening the effect of financial knowledge on financial management behavior among Gen Z. It also emphasizes the influence of psychological factors on financial decision-making.
Burnout Among Secretariat Employees: Job Demands, Work-Life Balance and Emotional Pathways Arman Syarif; Nanda Fathiyah Gumay
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p137-155.2026

Abstract

Purpose: This study examines the effects of job demands and work-life balance on burnout through emotional pathways among secretariat employees. It aims to explain whether emotional pathways mediate the relationship between workplace conditions and burnout in administrative support roles.Methodology: This study employs a quantitative explanatory design using survey data from 138 valid respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 to assess the measurement model, structural model, direct effects, and mediation effects.Results: Job demands significantly increase burnout and emotional pathways, indicating that higher administrative pressure, task urgency, and responsibility intensity contribute to employee strain. Unexpectedly, work-life balance positively affects burnout, suggesting that balance efforts may not reduce burnout when occupational pressure remains unresolved. Emotional pathways do not significantly affect burnout and do not mediate the relationship between job demands, work-life balance, and burnout.Conclusion: This study concludes that job demands are the most consistent predictor of burnout among secretariat employees. Burnout is primarily driven by persistent workplace demands rather than emotional mechanisms. These findings highlight the importance of managing workload and improving organizational conditions to reduce employee burnout.Limitations: This cross-sectional study is limited to secretariat employees in a specific organizational context, restricting causal interpretation and generalizability. Future studies should examine broader occupational groups and diverse settings.Contribution: This study contributes to burnout literature by highlighting secretariat employees as an underexplored occupational group and demonstrating that direct workplace factors explain burnout more strongly than emotional mediation mechanisms.
Monitoring Mechanisms, Corporate Performance, and Corporate Tax Strategy: An Agency Theory Perspective Debora Debora; Regi Muzio Ponziani; Annisa Kanti; Henryanto Wijaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p157-171.2026

Abstract

Purpose: This study aims to examine whether monitoring mechanisms, alignment mechanism, and firm characteristics influence corporate tax strategy through corporate performance in Indonesian listed manufacturing companies.Research Methodology: This study employed a quantitative explanatory approach using purposive sampling. The sample consisted of manufacturing companies consistently listed on the Indonesia Stock Exchange during 2022–2024, publishing annual financial statements ending on December 31, presenting financial statements in Rupiah, recording profit before and after tax, and reporting CETR values greater than 0 and less than 1. The final dataset comprised 318 firm-year observations and was analyzed using STATA version 17 through panel data regression.Results: The findings show that managerial ownership and sales growth influence corporate performance, while corporate performance shapes corporate tax strategy. Other governance and firm-characteristic variables do not show a direct effect on corporate tax strategy after corporate performance is included. These results strengthen the novelty of this study by showing that corporate tax strategy is better explained through a performance-mediated pathway rather than through direct governance effects alone, thereby contributing to agency-based corporate governance and taxation literature.Conclusions: This study concludes that corporate tax strategy is better explained as a performance-mediated managerial outcome rather than merely as a direct consequence of formal governance mechanisms.Limitations: This study is limited to Indonesian manufacturing companies during the 2022–2024 period.Contributions: This study provides practical insight for regulators, investors, and corporate decision-makers in strengthening governance mechanisms that support performance accountability and responsible tax strategy.
Does the CEO’s Ego Matter Narcissism’s Moderating Effect on Profitability, Distress, Ownership, and Tax Avoidance Annisa Kanti; Nila Pusvikasari; Debora Debora; Fanny Anggraeni; Vinola Herawati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p173-191.2026

Abstract

Purpose: This study examines how profitability, financial distress, and institutional ownership affect corporate tax avoidance among Indonesian manufacturing firms and tests whether CEO narcissism moderates these relationships rather than directly and uniformly driving tax avoidance.Research Methodology: This quantitative study applied purposive sampling to analyze 426 firm-year observations from 142 IDX-listed manufacturing firms (2022–2024), measuring tax avoidance, profitability, distress, ownership, and narcissism using the Effective Tax Rate, Return on Assets, debt-to-equity ratio, institutional shareholding, and Photographic Prominence Index. Moderated Regression Analysis used EViews 13 with a Random Effect ModelResults: Profitability significantly restricts tax avoidance, whereas financial distress and institutional ownership show no significant direct effects. CEO narcissism significantly strengthens the profitability-avoidance relationship but does not moderate distress or ownership pathways.Conclusions: CEO narcissism acts as a selective moderating mechanism, activating only under favorable financial conditions rather than universally.Limitations: This study is limited to Indonesian manufacturers from 2022 to 2024, relying on secondary corporate data.Contributions: This study enriches the behavioral accounting and corporate governance literature and helps tax authorities and boards assess executive leadership governance and tax risks. By introducing selective moderation, this study shows that CEO Narcissism amplifies tax avoidance only under specific financial conditions rather than functioning as a uniform driver, a distinction that constitutes the study’s core theoretical novelty.
The Cognitive Rigidity Trap: Managerial Experience, Firm, Performance, and Evidence from Emerging European Economies Indra Arifin Djashan; Supatmi Supatmi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p193-207.2026

Abstract

Purpose: This study examines the direct impact of managerial characteristics, particularly managerial experience, on firm performance from a behavioral accounting perspective. Additionally, it investigates how internal organizational mechanisms, namely employee training investments and digital technology adoption, mitigate managerial rigidity to optimize corporate financial results.Research Methodology: Utilizing a quantitative behavioral accounting framework, the empirical analysis evaluates microdata comprising 4,946 firm-level observations from emerging economies in Europe. Ordinary Least Squares (OLS) regression and Generalized Structural Equation Modeling (GSEM) mediation analysis with robust standard errors were executed using Stata software.Results: Managerial experience and female managerial presence negatively affect firm performance, whereas employee training and digital technology adoption have positive effects. Digital adoption also significantly mediates the effect of employee training on firm performance.Conclusions: By Integrating Upper Echelons Theory and the Resource-Based View, the findings demonstrate that extensive executive experience can yield an experience trap due to cognitive rigidity and inertia. Combining digital tools with workforce training is a valuable internal resource that counters leadership limitations in dynamic environments.Limitations: The cross-sectional design constrains the ability to observe long-term temporal dynamics, multi-year adaptation lags, or path-dependent trajectories of human capital investments and digital transformation.Contributions: Corporate executives and HR policymakers should align employee training directly with digital workflows rather than executing standalone investments while implementing executive upskilling to overcome cognitive inertia.
Agency Cost in the Profitability-Financial Sustainability Nexus: Evidence from ASEAN Emerging Markets Nicken Destriana; Friska Firnanti; Inneke Respatiningsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p357-376.2026

Abstract

Purpose: This study examines the effect of profitability on financial sustainability while investigating the dual role of agency cost as a mediator and moderator among publicly listed non-financial companies in Indonesia, Malaysia, and the Philippines from 2020 to 2024.Research Methodology: This quantitative study employs secondary panel data from 581 publicly listed non-financial companies, producing 2,905 firm-year observations. Financial data were obtained from Bloomberg and analyzed using Stata through fixed-effects panel regression with Driscoll–Kraay robust standard errors.Results: The findings show that profitability enhances financial sustainability and reduces agency costs. Agency costs negatively affect financial sustainability and partially mediate the relationship between profitability and sustainability. However, agency costs do not moderate this relationship, indicating that it functions as a transmission mechanism rather than a boundary condition.Conclusions: This study extends agency theory by demonstrating that agency costs primarily explain how profitability contributes to long-term financial sustainability. It also supports Signaling Theory by showing that profitable firms tend to demonstrate stronger governance quality and financial resilience.Limitations: Agency cost is measured using a single accounting-based proxy, and its relatively small mediation effect (5.66%) and insignificant moderating effect limit the interpretation of its role in the relationship between profitability and financial sustainability. Contributions: This study contributes to the literature by integrating the mediating and moderating roles of agency costs within the profitability and sustainability framework. Practically, the findings provide insights for managers, investors, and policymakers to strengthen governance practices that support sustainable growth in emerging ASEAN markets.
Does Board Gender Diversity Weaken the Fraud Pentagon-Driven Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms Novia Wijaya; Nicken Destriana; Benardi Benardi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p209-226.2026

Abstract

Purpose: This study examines whether financial stability, external pressure, ineffective monitoring, and Chief Executive Officer (CEO) tenure raise financial statement fraud risk among Indonesian manufacturing firms and whether board gender diversity moderates these relationships.Research Methodology: We built a balanced panel of 109 Indonesia Stock Exchange (IDX)-listed manufacturing firms via purposive sampling, yielding 327 firm-year observations (2022-2024). Fraud was measured using the Beneish M-Score and analyzed in Stata/MP 17 via conditional fixed-effects logistic regression, cross-validated against a pooled logistic regression with robust standard errors.Results: Financial stability positively and significantly predicted fraud under both estimators. External pressure was significant only in the pooled model, and ineffective monitoring and CEO tenure were not significant. Board gender diversity significantly weakened the ineffective monitoring-fraud link in the primary model; however, this and three other moderations did not survive the robustness check.Conclusions: Governance-moderation effects found under a single estimator may not survive an alternative specification, underscoring the value of testing governance mechanisms with more than one panel estimator.Limitations: The three-year window restricted within-firm variation, excluding several sampled firms from the primary estimation and limiting the detection of some effects.Contributions: To our knowledge, this is the first study to test board gender diversity as a moderator of each Fraud Pentagon mechanism–financial stability, external pressure, ineffective monitoring, and CEO tenure–individually rather than as a single average effect. This study offers Indonesian regulators and audit committees guidance for treating board gender diversity as a fraud-mitigating mechanism rather than an assumed safeguard.
Determinants of Financial Performance: The Role of Operating Efficiency in Indonesian Transportation and Logistics Companies Nila Pusvikasari; Annisa Kanti; Satriyo Wibowo; Pristanto Silalahi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p227-241.2026

Abstract

Purpose: This study examines the effects of sales growth, liquidity, asset tangibility, and operating efficiency on the financial performance of transportation and logistics companies. It also assesses the moderating role of operating efficiency.Research Methodology: A quantitative explanatory design was applied using panel data from transportation and logistics companies listed on the Indonesia Stock Exchange during 2020–2024. Companies were selected through purposive sampling, and the data were analyzed using panel regression and moderation analysis with EViews 13 software.Results: Sales growth and operating efficiency have significant positive effects on financial performance, while asset tangibility has a significant negative effect. Liquidity has no significant effect. Operating efficiency does not significantly moderate the relationships between sales growth, liquidity, asset tangibility, and financial performance.Conclusions: Financial performance is primarily associated with firms’ ability to sustain revenue growth and utilize assets efficiently. Operating efficiency acts as a direct determinant rather than a moderating mechanism.Limitations: This study is limited to Indonesian transportation and logistics companies, the 2020–2024 period, and selected financial and operational factors. Future studies should examine other industries, countries, periods, and performance measures.Contributions: This study extends corporate finance literature by providing evidence from an asset-intensive industry and offers practical guidance for improving profitability through effective asset utilization.
The Moderating Role of Profitability in the Relationship Between Intellectual Capital and Firm Value Fanny Anggraeni; Annisa Kanti; Nico Alexander; Amin Wijoyo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p277-293.2026

Abstract

Purpose: This study examines the effect of intellectual capital on firm value and the moderating role of profitability. Due to inconsistent findings regarding the value-creating role of intellectual capital, this study investigates whether profitability strengthens the relationship between intellectual capital and firm value.Research Methodology: This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. Hypotheses were tested using moderated regression analysis with the Hayes test in SPSS version 26.Results: The findings show that intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect. Furthermore, the interaction between intellectual capital and profitability positively affects firm value, indicating that profitability strengthens this relationship.Conclusions: Intellectual capital does not directly create firm value and may initially be perceived as a cost. However, higher profitability enables firms to maximize the value-creating potential of intellectual capital.Limitations: This study is limited to Indonesian manufacturing companies and measures intellectual capital using only the VAIC method.Contributions: This study contributes by demonstrating that the effect of intellectual capital on firm value depends on profitability. The findings highlight profitability as an important mechanism that enhances the value relevance of intellectual capital.

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