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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 244 Documents
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Influence of green accounting, sustainability reporting, and ESG on firm value with stakeholder pressure moderation Esa Nur Oktafianis; Imam Hidayat
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44607

Abstract

Purpose: This research looks into how ESG, eco-friendly accounting, and sustainability reports influence the worth of businesses, while considering stakeholder pressure as a factor that can change this effect. Methodology/Approach: A quantitative method is used to analyze 28 energy companies selected purposefully and listed on the IDX from 2022 to 2024. Panel data regression is applied. Findings: The study reveals that eco-friendly accounting positively impacts business value, whereas sustainability reports negatively affect it. In addition, The effect of environmental, social, and governance (ESG) factors on a company's value is limited. It also observes that although pressure from stakeholders might diminish the effect of sustainability reporting on a company's worth, it does not reduce the impact of eco-friendly accounting. Lastly, stakeholder pressure does not diminish the influence of ESG on business value either. Practical and Theoritical contribution/Originality: This study extends sustainability and stakeholder theory by introducing Stakeholder Pressure as a moderator and provides insights for optimizing sustainability practices in enhancing firm value. Research Limitation: In order to provide more thorough and broadly applicable findings, future studies are anticipated to include additional factors, longer observation times, and other sectors.
Revealed comparative advantage of Indonesia’s halal food exports in the international market Nur Khayin Muhdlor Irwandi; Irwandi Jaswir; Hendri Tanjung; Achmad Suryana
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44613

Abstract

Purpose: This study analyzes the competitiveness of Indonesia’s halal food exports in the international market by examining whether export growth has been accompanied by comparative advantage. Methodology/approach: This study uses a quantitative descriptive approach based on secondary trade data on Indonesia’s total exports, halal food exports, and corresponding global trade aggregates. Competitiveness is measured using the Revealed Comparative Advantage and Dynamic Revealed Comparative Advantage approaches. Findings: The results show that Indonesia’s halal food exports have grown in absolute terms, but have not yet achieved a stable comparative advantage in the international market. Competitiveness remains fluctuating, indicating that improvement is still episodic rather than structural. Export performance is also concentrated in limited destination markets and remains affected by tariff barriers, uneven market penetration, and institutional constraints in certification and supply chain efficiency. Practical and Theoretical contribution/Originality: This study shows that large Muslim demographics do not automatically create comparative advantage in halal exports and highlights the importance of export diversification and structural strengthening. Research Limitation: This study is limited to trade-based competitiveness measurement and does not directly examine causal determinants.
Islamic organizational culture and asatidzah well-being in modern pesantren: the mediating role of Islamic entrepreneurship Muhammad Rifdillah; Encep Syarifudin; Sholahuddin Al Ayubi
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44616

Abstract

Purpose: This study examines the mediating role of Islamic entrepreneurship in the relationship between Islamic organizational culture and asatidzah well-being in modern pesantren. Methodology/approach: This study used a quantitative associative approach. Primary data were collected through a structured questionnaire distributed to 385 asatidzah in modern pesantren in Banten Province. The respondents were selected using multistage probability sampling, with criteria including a minimum of two years of teaching experience. The data were analyzed using descriptive statistics and structural equation modeling to examine the direct and indirect relationships among Islamic organizational culture, Islamic entrepreneurship, and asatidzah well-being. Findings: The results show that Islamic organizational culture positively affects asatidzah well-being and Islamic entrepreneurship. Islamic entrepreneurship also positively affects asatidzah well-being and mediates the relationship between Islamic organizational culture and asatidzah well-being. These findings indicate that strengthening organizational culture and Islamic entrepreneurship can support better well-being among asatidzah in modern pesantren. Practical and Theoretical contribution/Originality: This study enriches Islamic management literature by positioning Islamic entrepreneurship as a mediating variable and offers practical insight for strengthening institutional culture and teacher well-being. Research Limitation: This study is limited to modern pesantren in Banten Province, so the findings may not fully represent other contexts.
The influence of ownership structure and social media exposure on corporate social responsibility (CSR) disclosure Jeanni Otyne D. S.; Alfira Sofia
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44829

Abstract

Purpose: This study aims to examine effect of ownership structure and social media exposure on Corporate Social Responsibility disclosure. Methodology/approach: Using purposive sampling, nine personal care companies listed on the Indonesia Stock Exchange (IDX) were selected over a three-year period, yielding 27 firm-year observations. Secondary data were sourced from annual reports, company official websites, and Instagram accounts. Data analysis employed descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), and multiple linear regression supported by the coefficient of determination, F-test, and t-test. Findings: Managerial ownership, institutional ownership, and social media exposure show no significant effect on CSR disclosure, whereas public and foreign ownership have positive and significant effects. Simultaneously, all variables collectively influence CSR disclosure. Practical and Theoritical contribution/Originality: This study contributes two novelties to CSR disclosure literature. First, it operationalizes social media exposure through engagement rate, capturing real stakeholder interaction quality beyond traditional media coverage metrics. Second, it focuses empirically on Indonesia's personal care industry —a rapidly growing, socially active sector that remains largely unexplored — addressing both a measurement and industry-specific gap. Research Limitation: Annual engagement rate is calculated based on current follower numbers, which may not accurately reflect audience engagement for each year.
Audit committee, audit quality, and audit tenure as determinants of audit delay Mar’atus Shaleha; Ajeng Luthfiyatul Farida
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.44891

Abstract

Purpose: This study aims to examine the effect of audit committee, audit quality, and audit tenure on audit delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period.Methodology/approach: This study quantitative methods, utilizing secondary data from audited annual reports. Sample selection was conducted using a purposive sampling technique, resulting 430 companies as sample, with panel data regression as the primary testing instrument.Findings: The results of the study indicate that the audit committee and audit quality do not have significant impact on audit delays. Meanwhile, audit tenure has a negative and significant effect on audit delay. Simultaneously, audit committee, audit quality, and audit tenure affect audit delay.Practical and Theorical Contribution/Originality:  This study contributes to agency theory by showing that auditor-client relationship plays an important role in reducing audit delay. Practically, companies need to improve audit coordination and document readiness to accelerate the audit process.Research Limitation: This study is limited by the availability and completeness of publicly accessible annual reports and audited financial statements. In addition, the use of secondary data limits the ability to directly observe internal audit coordination, management responsiveness, auditor workload, and actual audit process complexity.
Enterprise risk management, investment opportunity set, and firm value: the mediating role of financial performance in Indonesia Fitriyatil A’idah; Rr. Sri Saraswati
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44903

Abstract

Purpose: This study examines how corporate risk management and investment opportunities affect firm value through financial performance.. Methodology/approach: From 2021–2024, non-financial firms listed on the Indonesia Stock Exchange used secondary data from their annual reports and financial statements to conduct this quantitative analysis. There were 346 businesses and 1,384 firm-year observations in the sample. In this research, we looked at how Tobin's Q, ROA, disclosure index, and market-to-book ratio of equity evaluated company value, financial performance, and investment prospects. We used EViews' panel data regression and Sobel test to check our hypothesis. Findings: Financial performance enhanced by enterprise risk management and investment opportunities while firm value reduced by enterprise risk management whereas investment opportunities and financial performance increase firm value and financial performance mediates enterprise risk management and investment opportunities influence on firm value between investment opportunities and firm value. Practical and Theoritical contribution/Originality: This study provides evidence that institutional-based monitoring through risk disclosure and growth opportunities achieves market value through profitability. Research Limitation: This analysis is limited to non-financial companies and uses ROA as the sole proxy for financial performance.
A bibliometric study on sustainable business practices and firm performance in global research Silmy Auliya Zahra; Sofik Handoyo; Gia Kardina Prima Amrania
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.44959

Abstract

Purpose:  This study examines how the field has developed, how its intellectual structure is organized, and how major themes such as corporate social responsibility, ESG disclosure, green innovation, sustainability reporting, and environmental performance have evolved. Methodology/approach: Using a Scopus-indexed corpus of 2,546 articles and applies performance analysis & science mapping through the bibliometrix workflow in R. Findings:  The results indicate that publication output has increased substantially, particularly in the most recent decade, while citation patterns remain shaped by foundational studies in corporate social responsibility and financial performance. The conceptual structure shows a transition from broad responsibility-based themes toward more measurable, governance-oriented, and innovation-driven sustainability research. Corporate social responsibility and firm, whereas green innovation, environmental performance, and sustainable development represent more developed motor themes. Practical and Theoritical contribution/Originality: Integrating fragmented research streams and identifying future opportunities related to disclosure quality, assurance, materiality, greenwashing, and the mechanisms through which sustainability practices influence firm value. Research Limitation:  It relies on Scopus-indexed documents only, depend on selected search terms, bibliometric results are affected by citation-related biases, and maps the structure of literature but doesn’t assess the methodological quality of individual empirical studies.
Assessing the performance of dechow F-score and benford's law in detecting financial statement fraud Amanda Putri Zanty; Elly Suryani
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.45146

Abstract

Purpose: This study aims to assess the performance of   Dechow F-Score and Benford’s Law methods in detecting indications of financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/Approach: This study uses a descriptive comparative approach. Secondary data were obtained from annual reports and audited financial statements of 34 healthcare companies. The sample was selected using purposive sampling, resulting in 20 companies with 100 observations. Data were analyzed using Microsoft Excel and SPSS 26 through descriptive statistics and McNemar Test. Findings: The Dechow F-Score indicates a relatively normal or low risk of material misstatement based on accrual-related financial indicators, and similarly, Benford's Law with Excess MAD generally shows conformity with the expected first-digit distribution. The McNemar Test reveals a statistically significant difference between the two methods in classifying fraud indications. Furthermore, Benford's Law shows a higher detection rate than the Dechow F-Score. Practical and Theoritical Contribution/Originality:  This study contributes to fraud detection literature by demonstrating that both methods capture different fraud characteristics and can complement each other as early detection tools. Research Limitation: This study is limited to healthcare sector companies and only compares two fraud detection methods.
Determinants of central government financial report quality Yusup Setiawan; Muhammad Fachruddin Arrozi
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.45174

Abstract

Purpose:   This research seeks to explore the various factors that affect quality of central government's financial statements, with a specific emphasis on role of information systems, internal control maturity, and the professionalism of civil servants, while also examining the moderating role of civil servant professionalism. Methodology/approach: A quantitative causal-associative design was employed using secondary data from 81 Indonesian Ministries/Agencies. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). Findings:  The findings confirm all variables have a positive and significantly impact on financial report quality. Civil servant professionalism does not moderate correlation between utilization of information systems and financial report quality, but it negatively moderates correlation between internal control maturity and financial report quality. Practical and Theoritical contribution/Originality: Investing in civil servant professionalism is the most effective strategy for enhancing financial reporting quality, and that internal control approaches should be adapted to professionalism level. Research Limitation:  This study has several limitation such as cross-sectional design cannot capture long-term causal relationships and the unit of analysis is K/L prior to the dissolution for the 2024 New Cabinet formation, now expanded to 98 K/L.
Firm size moderates tax avoidance and profitability impact on cost of debt: indonesian healthcare and property Muhammad Iqbal Pratama; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.45176

Abstract

Purpose: This study analyzes the effect of tax avoidance and profitability on the cost of debt, with firm size as a moderator, in Indonesian healthcare and property firms 2020–2024. Methodology/approach: A quantitative PLS-SEM analysis is conducted using 245 firm-year observations from 49 firms. Findings:  Tax avoidance increases the cost of debt, while profitability reduces it. Firm size amplifies both relationships, strengthening the penalty for tax avoidance and the reward for profitability. Leverage raises and operating cash flow lowers borrowing costs. Practical and Theoritical contribution/Originality: The originality lies in revealing firm size as an asymmetrical amplifier, challenging the view of size as a uniform risk buffer. This refines agency and signaling theories and provides practical guidance for managers and creditors in emerging markets. Research Limitation:  The study is limited to two sectors in one emerging market, relies on a single tax avoidance proxy, spans a crisis period, and excludes macroeconomic and governance variables.

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