Jurnal Akademi Akuntansi (JAA)
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:
Articles
244 Documents
<![CDATA[Determination of firm value: the role of investment decisions, financing, dividend policy, growth, and profitability ]]>
<![CDATA[Upik Pridita Hudriawati]]>;
<![CDATA[Naelati Tubastuvi]]>;
<![CDATA[Erna Handayani]]>;
<![CDATA[Restu Frida Utami]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i2.43494
<![CDATA[Purpose: Analyze the influence of investment decisions, financing decisions, dividend policies, company growth, and profitability on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2021–2024 period. Methodology/approach: This study employed a quantitative approach processed through STATA 17 with multiple linear regression analysis techniques. Sampling was conducted using a purposive sampling method, resulting in 33 companies as samples over four years with a total of 132 observations. Findings: The results of the analysis show that funding decisions and profitability have a positive and significant effect on the company's value. On the other hand, investment decisions, dividend policies, and company growth show no influence. Practical and Theoretical contribution/Originality: The novelty of this research lies in the selection of non-cyclical consumer companies that experienced a decline in stock prices in 2021–2024, differing from previous research that examined the manufacturing sector during the 2020–2022 period. Research Limitation Limited to non-cyclical consumer companies with an observation period of four years (2021-2024), the generalization is still limited.]]>
<![CDATA[Big data and artificial intelligence on fraud detection: the mediating role of fraud awareness ]]>
<![CDATA[Kadek Puteri Wulandari]]>;
<![CDATA[Dhini Suryandari]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i1.43599
<![CDATA[Purpose: This research aims to examine the influence of Big Data and Artificial Intelligence on Fraud Detection and analyze the role of Fraud Awareness as a mediating variable in strengthening these relationships in modern auditing practices. Methodology/approach: The sample for this research consists of auditors working at Big Four Public Accounting Firms. The sampling method used a purposive sampling technique with a total of 65 respondents. This study uses primary data obtained from respondents’ questionnaire responses. The data analysis in this research employs the SmartPLS method using a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. Findings: The research results show that Big Data has a positive impact on fraud detection and fraud awareness, whereas Artificial Intelligence has no significant effect on either of these areas. Fraud awareness enhances fraud detection and partially mediates the effect of Big Data, but does not mediate the effect of Artificial Intelligence. Practical and Theoretical contribution/Originality: This research integrates the Fraud Triangle Theory and the Technology Acceptance Model (TAM) to explain that the effectiveness of audit technology sophistication in fraud detection depends not only on technological capability but also on auditors’ fraud awareness. Research Limitation: This research is limited to a specific group of auditors, which restricts the generalizability of the findings. In addition, this study focuses solely on Big Data and Artificial Intelligence, and therefore does not consider other technological factors that may also influence the effectiveness of fraud detection.]]>
<![CDATA[Bonus incentives and transfer pricing: evidence from Indonesian non-financial firms ]]>
<![CDATA[Dwi Lestari]]>;
<![CDATA[Badingatus Solikhah]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i1.43723
<![CDATA[Purpose: This study examines the effects of intangible assets, debt covenants, and tax minimization on transfer pricing behavior and investigates the moderating role of bonus mechanisms in Indonesian non-financial firms. Methodology/approach: This research employs a quantitative longitudinal panel design using secondary data from the Refinitiv LSEG database. The sample consists of publicly listed non-financial companies in Indonesia, generating 4,202 firm-year observations after screening. Data are analyzed using a Fixed Effect Model and Moderated Regression Analysis (MRA) with EViews 12. Findings: The results show that intangible assets significantly influence transfer pricing, emphasizing the strategic role of intellectual resources. Debt covenants and tax minimization have no direct effect. However, bonus mechanisms strengthen the relationships between debt covenants and transfer pricing, as well as tax minimization and transfer pricing, while no moderating effect is found for intangible assets. Practical and Theoretical Contribution/Originality: This study extends agency and positive accounting theories by highlighting managerial incentives in transfer pricing decisions and provides practical implications for regulators and firms in designing effective incentive schemes. Research Limitation: The study is limited to a single proxy for transfer pricing and does not consider variations in bonus scheme design or corporate governance characteristics.]]>
<![CDATA[Implementation of financial reports based on SAK EMKM at the convection Tembung ]]>
<![CDATA[Ginda Hamonangan Lubis]]>;
<![CDATA[Aqwa Naser Daulay]]>;
<![CDATA[Nurlaila]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i1.43776
<![CDATA[Purpose: This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Sahabat Convection Business located in Pasar IV Tembung and to identify the factors that support and hinder its implementation. Methodology/approach: This study chose a qualitative descriptive approach using the case study method. Data was generated from direct interviews with business owners, observations of financial recording processes, and documentation of transaction evidence. Findings: The results of the study show that the level of conformity of SAK EMKM implementation at Sahabat Convection Business reached 68%, which is categorized as fairly compliant with the applicable standards. The remaining 32% was not included in the financial statements. Practical and Theoritical contribution/Originality: There are inhibiting factors in preparing financial statements, such as a lack of accounting knowledge and understanding, the absence of dedicated administrative, and financial records that are still simple. The solutions to these inhibiting factors include participating in simple accounting training and education, using MSME bookkeeping applications. Research Limitation: This study recommends increasing socialization, training, and assistance for MSME actors, as well as implementing simple bookkeeping technology so that the quality of financial statements becomes more compliant with applicable accounting standards.]]>
<![CDATA[Work-family interface and cynicism on turnover intention among auditors in small audit firms ]]>
<![CDATA[Ni Nyoman Sri Rahayu Damayanti]]>;
<![CDATA[Sri Wahjuni Latifah]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i2.44073
<![CDATA[Purpose: The research introduces cynicism as a mediating construct linking work-family conflict (WFC), family-work conflict (FCW), and turnover intention among auditors in small audit firm. Methodology/approach: The study utilizes a quantitative survey design, targeting auditors working in small audit firms. Hypothesis testing is conducted using SEM-PLS. Findings: WFC and FWC are positively associated with turnover intention. WFC is also associated with higher levels of cynicism, which in turn increases turnover intention. Female auditors report higher levels of cynicism and turnover intention than male auditors, while auditor tenure has no significant effect on turnover intention. Practical and Theoretical contribution/Originality: This study contributes to the TPB by demonstrating that WFC and FWC operate through different psychological mechanisms and serve as boundary conditions in the application of the TPB. Practically, the findings suggest that audit firms should improve adequate workload allocation to reduce WFC and cynicism, and consider flexible working arrangements to address FWC and to reduce turnover intention. The auditor also considered developing resilience as a coping mechanism. Research Limitation: Inability to calculate a response rate. The generalizability of this study’s findings is limited by its focus on a specific geographical setting.]]>
<![CDATA[Capital intensity, capital structure, and profitability: determinants of firm value ]]>
<![CDATA[Kevin Putra Andrian]]>;
<![CDATA[Fanji Farman]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i2.44193
<![CDATA[Purpose: This investigation scrutinizes the impact of capital intensity, capital structure, and profitability on firm value in coal companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Methodology/approach: A numerical methodology is implemented, leveraging ancillary records sourced from yearly fiscal reports of IDX-registered coal enterprises. The cohort encompasses 120 firm-annual data points extracted via criterion-based sampling. Panel data econometric estimation evaluates the interconnections amidst the operational parameters. Findings: The empirical findings demonstrate that capital intensity, capital structure, and profitability simultaneously affect firm value. Partially, capital intensity and capital structure have no significant effect, whereas profitability positively affects firm value. Practical and Theoritical contribution/Originality: This study advances the literature by simultaneously analyzing capital intensity, capital structure, and profitability in explaining firm value in the coal industry. The findings offer a refined perspective on the relative roles of profitability, investment scale, and financing structure in a capital-intensive context. Research Limitation: The study is constrained by a limited observation period and limited measurement indicators, which may not fully capture the variables examined.]]>
<![CDATA[Village fund transfers for building home industries: a mixed-methods analysis ]]>
<![CDATA[Angela Merici Minggu]]>;
<![CDATA[Herry Aprilia Manubulu]]>;
<![CDATA[Anggreini D. N. Rupidara]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i2.44256
<![CDATA[Purpose: This study examines the dependence of rural communities on village funds in Malaka Regency, East Nusa Tenggara, and identifies factors influencing rural economic empowerment. It also investigates the moderating role of community-based development in the relationship between village fund allocation and the development of home industries. Methodology/approach: This study employs a mixed-methods approach by integrating quantitative panel data analysis of 388 village observations from 2019–2022 with qualitative insights derived from field interviews and surveys, in order to comprehensively examine the relationship between village fund allocation, community-based development, and home industry growth. Findings: The findings indicate that village funds have a positive effect on the development of home industries, while community-based development also contributes positively. However, the moderating effect of community-based development on the relationship between village funds and home industry development is negative. Furthermore, qualitative findings reveal that despite the availability of financial support, limited community participation, low entrepreneurial motivation, and weak managerial capacity hinder the effective utilization of village funds for sustainable home industry development. Practical and Theoritical contribution/Originality: This study contributes theoretically and practically by highlighting the importance of optimizing village fund allocation to strengthen community empowerment and support household industry development. Research Limitation: This study highlights the importance of optimizing village fund allocation to strengthen community empowerment and support home industry development, although it is limited to a single region and primarily relies on village budget data.]]>
<![CDATA[Exploring CEO narcissism and corporate social responsibility's role in financial performance ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Sheila Septiany]]>;
<![CDATA[Fransiska]]>;
<![CDATA[Teddy Jurnali]]>;
<![CDATA[Ivone]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i2.44265
<![CDATA[Purpose: This study analyzes the impact of CEO narcissism on corporate financial performance and the mediating role of CSR disclosure. Methodology/approach: Using a quantitative approach with data from IDX-listed companies (2018–2022) and OLS regression. Findings: The results showed that CEO narcissism had no significant effect on either CSR disclosure or financial performance. CSR disclosure had a significant positive effect on financial performance. Furthermore, CSR disclosure did not mediate the relationship between CEO narcissism and financial performance. Practical and Theoretical contribution/Originality: This study contributed to the literature by testing the mediating role of CSR disclosure in the nexus between CEO narcissism and financial outcomes. The study provided novel insights by integrating upper echelons theory and legitimacy theory in an emerging market. The findings offer insights for investors, regulators, and stakeholders on how CEO personality affects transparency and financial performance, while supporting governance that limits reliance on individual traits. Research Limitation: This study was limited using proxy measures to measure narcissism among CEOs and focus on publicly listed Indonesian companies, which could limit the generalizability of the results. Furthermore, CEO gender was not considered, as it could interact with narcissistic tendencies and influence disclosure behavior.]]>
<![CDATA[Big data analytics and audit quality: the role of competence, motivation, and technology acceptance ]]>
<![CDATA[Iis Ristianingsih]]>;
<![CDATA[Zaki Baridwan]]>;
<![CDATA[Mirna Amirya]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i2.44553
<![CDATA[Purpose: This study aims to investigate how competence, motivation, perceived usefulness, and perceived ease of use impact audit quality, with big data analytics serving as a mediating factor. Methodology/approach: The primary empirical evidence was gathered by distributing structured survey instruments among 176 professional practitioners active within high-profile Indonesian accounting entities, with subsequent data processing executed via partial least squares modeling Findings: The outcomes demonstrate that competence, perceived usefulness, and ease of use exert a substantial and favorable influence on the adoption of big data analytics; conversely, motivation exhibits no distinct consequence. Additionally, the evidence reveals that integrating big data analitytics tools actively refines of audit outcomes and successfully bridges the impacts of competence, user benefits, and user friendliness. It does not, however, serve as an intervening pathway between motivation and overall audit quality. Practical and Theoritical contribution/Originality: These findings confirm that audit quality is determined by the synergy between auditor competence and motivation, as well as organizational readiness through usefulness and easy to use technology. Research Limitation: This study is limited to a cross-sectional design and a sample of Big Ten accounting firms in Indonesia and has not comprehensively accommodated organizational factors.]]>
<![CDATA[Audit quality and profitability on earnings management: empirical evidence from Indonesia ]]>
<![CDATA[Hana Ardelia Kirana]]>;
<![CDATA[Ajeng Luthfiyatul Farida]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v9i2.44565
<![CDATA[Purpose: This study analyzes the influence of audit quality and profitability on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach: This investigation applies numerical methodologies, leveraging archival evidence from accounting disclosures. Specimen gathering was executed via a judgmental choosing procedure, resulting 330 companies as units of analysis, with logistic regression as the primary testing instrument. Findings: The findings demonstrate that audit quality exerts a substantial inverse impact on earnings management, implying that enhanced audit quality diminishes the probability of these maneuvers. Profitability displays no meaningful influence on earnings management. Nevertheless, audit quality and profitability concurrently wield a considerable influence over earnings management. Practical and Theoritical contribution/Originality: This inquiry bridges a lacuna in scholastic publications by simultaneously analyzing the impacts of audit quality and profitability on earnings management operations across industrial corporations registered on the Indonesia Stock Exchange during the interval 2020 – 2024, this combination of variables is still limited to be tested in a single empirical study. Therefore, this study aims to expand the xisting literature. Research Limitation: This study is limited to two independent variables and the sample focus is only on the manufacturing sector.]]>
