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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 197 Documents
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Tax avoidance determinants: the role of dividend policy as moderating variable Tri Ananda Rizky; Fatmawati Zahroh
Jurnal Akademi Akuntansi Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i4.37305

Abstract

Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Policy. Methodology/approach: This research uses quantitative data. The sample consists of 10 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using purposive sampling techniques, which resulted in 50 data points. The analytical method applied is regression moderation analysis, run using the E-Views version 12 program. Findings: The findings show that Profitability and Institutional Ownership positively affect Tax Avoidance, while Firm Size has a negative impact. Leverage shows no significant effect, with the Dividend Policy moderating the leverage-tax avoidance relationship. Practical and Theoretical contribution/Originality: This study's findings verify the existence of tax avoidance practices carried out in state-owned companies related to dividend policy decisions made by management and contribute to shareholders' consideration of making decisions at the GMS. Research Limitation: This research only focuses on the application of tax avoidance in SOEs and does not compare it with private companies.
Determinants of tax avoidance disclosure moderated by firm size Nihayatul Maula Sari; Fajar Nurdin
Jurnal Akademi Akuntansi Vol. 8 No. 1 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i1.37310

Abstract

Purpose: This study aims to analyze the effect of sales growth, profitability, and inventory turnover on tax avoidance moderated by firm size. Methodology/approach: This study uses secondary data from firm financial statements in a quantitative research approach. Companies in the real estate and property sectors that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 make up the population. 34 samples in all were chosen using a purposive selection technique, and moderated regression analysis (MRA) was performed using EViews software. Findings: The study's findings show that while profitability and inventory turnover significantly reduce tax avoidance, sales growth has little influence on the practice. Firm size can minimize the impact of profitability on tax avoidance, but it has no influence on the link between sales growth and inventory turnover and tax avoidance. Practical and Theoretical contribution/Originality: It is anticipated that the Directorate General of Taxes will use the findings from this study as a guide when evaluating corporate tax evasion. It also explains how business size influences the relationship between tax avoidance and inventory turnover, profitability, and sales growth. Research Limitation: Because businesses have not been consistent in releasing financial reports over the 2020–2023 timeframe, and because the metrics are restricted to proxies for firm size, sales growth, profitability, and inventory turnover, this study has a narrow focus.  Additionally, only publicly available secondary data specifically, financial reports are used in data collecting.
Understanding regulations, tax sanctions and taxpayer compliance: the role of risk preference moderation Egha Nurwati; Umaimah Umaimah
Jurnal Akademi Akuntansi Vol. 8 No. 1 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i1.38365

Abstract

Purpose: This study aims to provide empirical evidence empirical evidence related to tax knowledge and tax sanctions with risk preference as moderating preference as a moderator for increasing taxpayer compliance. Methodology/approach: The population of this study were taxpayers registered at KPP Pratama Gresik, and the technique used for sample testing was purposive sampling. The research data was collected by distributing questionnaires and analyzed using the Smart-PLS software application. Findings: The results of Understanding Tax Regulations have a positive effect on taxpayer compliance while Tax Sanctions have no positive effect on taxpayer compliance, as well as risk preferences that cannot moderate the understanding of tax regulations and tax sanctions on taxpayer compliance. Practical and Theoretical contribution/Originality: This study can explain the Planned Behavior theory and Prospect Theory regarding the behavior of a taxpayer at the level of taxpayer compliance. This study also provides an overview of the level of compliance of individual taxpayers. Research Limitation: The limitations in this study are limited time and limited resources to collect data within a certain period. In addition, data collection that only relies on surveys has the potential to affect the representativeness of the findings, because only some taxpayers are willing to participate. Limited access to tax data. Future research is recommended to extend the period of data collection to obtain more representative results and consider using other methods that can overcome limitations in data collection, such as the use of broader secondary data.
Timeliness of financial reporting: an analysis of good corporate governance mechanisms Maskupah, Siti; Widasari, Ela; Mudawanah, Siti
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.34690

Abstract

Purpose: This study aims to examine the influence of Good Corporate Governance (GCG) mechanisms on the timeliness of financial reporting in consumer goods manufacturing companies. Methodology/approach: The research adopts a quantitative method using secondary data from companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Logistic regression is applied to test the hypotheses. Findings: The results indicate that independent commissioners and managerial ownership do not significantly affect reporting timeliness. In contrast, institutional ownership and audit committees have a positive influence on the timely submission of financial reports. Practical and Theoretical contribution/Originality: The novelty of this study lies in its specific focus on internal GCG mechanisms (independent commissioners, institutional ownership, managerial ownership, and audit committees) within consumer goods manufacturing companies, a sector less explored compared to banking and financial industries. The study also covers the COVID-19 pandemic and post-pandemic recovery period (2019–2022), offering new perspectives on governance and reporting compliance in times of crisis. Additionally, the application of logistic regression provides methodological strength in analyzing categorical dependent variables such as reporting timeliness. Research Limitation: The study is limited to internal GCG mechanisms, consumer goods manufacturing companies, and an observation period of four years (2019–2022).
How financial performance, firm characteristics, and board composition shape sustainability report disclosure? Zaisabilla, Clarissa Dyah; Widoretno, Astrini Aning
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43147

Abstract

Purpose: This study examines the effects of Profitability, Firm Size, Firm Activity, the Audit Committee, and the Board of Directors on Sustainability Report Disclosure in energy sector companies in Indonesia. In particular, the study investigates how the presence of women on the audit committee and the board of directors influences the extent of sustainability report disclosure. Methodology/approach: This research analyzes a total of 156 observations selected purposively sampling, based on secondary data obtained from company financial reports and sustainability reports available on corporate websites and Indonesia Stock Exchange (IDX). Findings: The analysis shows that profitability, firm size, and firm activity have a significant and positive association with sustainability report disclosure. Furthermore, the presence of women on the audit committee does not significantly affect sustainability report disclosure, whereas the presence of women on the board of directors negatively influences the level of disclosure. Practical and Theoretical Contribution/Originality: The findings contribute to the development of stakeholder theory and resource dependence theory within the Indonesian setting. Research Limitation: This research is limited to energy sector firms in Indonesia. Future studies are encouraged to expand the scope by including other industries, additional countries, or other variables.
Determinants of audit quality: competence, independence, professional skepticism, and time budget pressure Octaviani, Ananta Pasya; Sudarmanto, Eko; Hidayat, Imam
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43815

Abstract

Purpose:  This study aims to examine the effect of auditor competence, independence, professional skepticism, and time budget pressure on audit quality at Public Accounting Firms (PAFs) in the Tangerang Raya region. Methodology/approach: This study employs a quantitative research approach using primary data collected through questionnaires distributed to auditors working at Public Accounting Firms in Tangerang Raya. The sampling technique used is purposive sampling. The collected data were analyzed using multiple linear regression analysis. Findings:  The results indicate that competence, independence, and professional skepticism have a positive and significant effect on audit quality. However, time budget pressure does not have a significant effect on audit quality, suggesting that auditors are able to maintain audit quality despite experiencing time constraints. Practical and Theoritical contribution/Originality: This study contributes theoretically by strengthening the application of attribution theory in explaining internal and external factors that influence audit quality. Research Limitation: This study is limited to auditors working at Public Accounting Firms in the Tangerang Raya region and only examines four independent variables, which may limit the generalizability of the results.
The role of leverage, sales volatility, and accrual reliability on earnings persistence Iswati, Heni; Savitri, Dhian Andanarini Minar
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43973

Abstract

Purpose: The research aims to analyze the influence of determination on earnings persistence. Methodology/approach: This research was conducted on enterprise in the basic materials sector on the IDX over the period 2021-2024 utilizing SPSS-based multiple linear regression analysis. The sample size was 228, after outliers were excluded. Findings: The evidience demonstrates operating cash flow and book-tax difference exhibit a significant positive impact on increase persistence. Debt level and sales voltility exert a negative impact. Enterprise measure and accrual reliability exert no impact on earnings persistence. Practical and Theoretical Contributions/Originality: This paper investigates the role of operating cash flow, debt levels, and sales volatility in determining earnings sustainability compared to enterprise size and accrual reliability. The outputs provide practical guidance for enterprise to prioritize stable operating cash flow, prudent debt management, and sales stability, and transparent handling of book-tax differences to improve earnings quality. Investors should consider these indicators beyond earnings figures when assessing investment risk and earnings quality. Research Limitations: This study only examines firms in the sector on the IDX from 2021 to 2024, so the findings may not be sufficient to describe earnings quality more broadly.

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