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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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Enterprise risk management, ESG, and firm value: does profitability moderate the relationship? Uswatun Hasanah; Dini Wahjoe Hapsari
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.v9i3.45183

Abstract

Purpose:  This study investigates the influence of Enterprise Risk Management (ERM), Environmental, Social, and Governance (ESG) disclosure, and profitability on firm value, as well as the moderating effect of profitability among companies included in the LQ45 Index listed on the Indonesia Stock Exchange during 2020–2024. Methodology/approach: Methodology/approach: This study adopts a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 100 firm-year observations selected through purposive sampling. Panel data regression and Moderated Regression Analysis (MRA) are employed to test the proposed relationships among the variables. Findings:  The results indicate that ERM, ESG, and profitability simultaneously affect firm value. Partially, ERM does not significantly affect firm value, ESG has a significant negative effect on firm value, and profitability has a significant positive effect on firm value. Furthermore, profitability does not moderate the relationship between ERM and firm value but weakens the relationship between ESG and firm value. Practical and Theoritical contribution/Originality: This study contributes to the literature by extending Signaling Theory and the Resource-Based View (RBV) through examining the moderating role of profitability in the relationships between ERM, ESG, and firm value in an emerging market context. Research Limitation:  This study is limited to LQ45 companies and a five-year observation period, which may not fully capture the long-term effects of ERM and ESG on firm value.
Digital transformation, sustainability disclosure, and audit quality: the role of corporate governance Akie Rusaktiva Rustam; Rika Nur Widiastutik; Dian Anugerah Pancasona
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.v9i3.45352

Abstract

Purpose: This study aims to examine the impact of digital transformation and sustainability disclosure on audit quality, and whether corporate governance moderates these relationships within an emerging country context. Methodology/approach: Utilizing panel logistic regression, this research analyzes listed companies. Digital transformation is measured via content analysis of specific keywords (e.g., AI, digital transformation), while sustainability disclosure and audit quality (big 4 vs non-big 4) use dummy variables. Corporate governance is proxied by audit committee size, independent commissioners, and the frequency of audit committee meetings. Findings: The results of this study indicate that digital transformation and sustainability disclosure both positively and significantly affect audit quality among non-financial firms listed on the Indonesia Stock Exchange during the 2020-2024 period. However, corporate governance, proxied by audit committee size, the independent commissioner ratio, and audit committee meeting frequency, does not significantly strengthen either relationship. Practical and Theoritical contribution/Originality: Theoretically, this study extends agency theory by simultaneously integrating corporate digitalization and environmental sustainability factors. Practically, it assists regulators in emerging markets in formulating better reporting standards to improve market transparency. Research Limitation: The digital transformation measurement relies strictly on keyword frequency in annual reports, which may not fully capture the actual operational depth of a company’s technological implementation.
Committee audit characteristics, external audit quality and ESG performance Fajar Kholillulloh; Candra Kusuma Wardana; Fuad Hudaya Fatchan; Nur Prasetyo Aji
Jurnal Akademi Akuntansi Vol. 8 No. 3 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i3.39350

Abstract

Purpose: This study aims to analyze the effect of audit committee characteristics and external audits quality on the environmental, Social, and Governance performance of companies listed on the Indonesia Stock Exchange. Methodology/approach: Multiple linear regression analysis was applied to 34 companies listed on the IDX from 2020 to 2022. The audit committee characteristics index and external audit index. The dependent variable in this study is ESG performance, which will be assessed based on ESG scores. This study will take ESG score data from the Thompson Reuters database. Findings: Based on hypothesis testing, it is found that the audit committee characteristics variable does not contribute significantly to the ESG score partially. In contrast, the external audit quality variable has a significant influence on ESG scores partially. These results indicate that external audit quality has a greater role than audit committee characteristics in explaining variations in ESG scores in companies listed on the Indonesia Stock Exchange. Practical and Theoretical contribution/Originality: This research broadly impacts society. With improved ESG performance, companies can contribute to environmental preservation, improve social welfare, and create more transparent business governance. This ultimately supports the creation of a sustainable economy. Through this research, the business and academic worlds can work together to encourage sustainability practices that benefit the company, society, and the environment as a whole. Research Limitation: The research has limitations on accuracy and objectivity when data collection is carried out on the annual reports of the sampled companies. The dependent variable data in the form of ESG scores is also only available until 2022. It is hoped that future research can explore the indicators of ESG performance assessment and other variables related to the quality of ESG in each company more widely.
Digital payment usage: behavioral intention mediating financial literacy, norms and control Bilqis Adila Amri; Naelati Tubastuvi; Erny Rachmawati; Ika Yustiana Rahmawati
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.v9i3.43582

Abstract

Purpose: This study examines the influence of financial literacy, subjective norm, and perceived behavioral control on the intention and behavior of digital payment usage among Generation Z in Purwokerto. Methodology/approach: A quantitative approach was employed using data from 206 Generation Z respondents in Purwokerto who actively use digital payment applications such as OVO, GoPay, ShopeePay, and DANA. Data were analyzed using SmartPLS 4. Findings: The results indicate that financial literacy does not significantly affect intention or digital payment usage behavior. Perceived behavioral control significantly influences intention but has no direct effect on usage behavior; however, its indirect effect is mediated by intention. Subjective norm significantly affects both intention and actual usage behavior, while intention itself significantly influences digital payment usage behavior. Practical and theoretical contribution/originality: This study extends the Theory of Planned Behavior by incorporating financial literacy and highlights the dominant role of social influence and perceived behavioral control in digital payment adoption. Research limitation: This study is limited to respondents in Purwokerto and a limited number of variables.
The effect of key audit matters on the audit report lag: moderate of audit specialization Kennardi Tanujaya; Supriyanto; Colleen Cendana Tok
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.v9i1.43838

Abstract

Purpose: This study aims to analyze the influence of Key Audit Matters (KAM) on audit report lag (ARL) and the moderating role of auditor specialization in this relationship. Methodology/approach: This study employed a causal method with a quantitative approach. The sample size was 621 companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023, using a purposive sampling technique. Secondary data was obtained from annual reports downloaded from www.idx.co.id and each company's official website. The data was processed using Stata software. Findings:  The results showed that the number and complexity of KAMs positively affected ARL, indicating an increase in audit time as audit complexity increased. Furthermore, auditor specialization was shown to weaken the positive effect of KAMs on ARL. Practical and Theoritical contribution/Originality: The originality of this study lies in the placement of auditor specialization as a factor that changes the influence of KAM on ARL. Research Limitation:  The study uses secondary data from annual reports so the measurability of KAM depends on how the auditor writes the narrative.
COSO-based internal controls and occupational fraud mitigation in Indonesian private universities Erna Handayani; Askar Garad; Suryo Pratolo; Hafiez Sofyani; Ira Hapsari; Mukhlis Prasetyo Aji
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.v9i3.44131

Abstract

Purpose: This study examines how the five COSO internal control components control environment, risk assessment, control activities, information and communication, and monitoring contribute to occupational fraud mitigation in Indonesian private universities. Occupational fraud is examined as a multidimensional construct comprising asset misappropriation, corruption, and financial statement fraud. Methodology/approach: A quantitative research design was adopted. Data were collected through structured questionnaires distributed to financial managers and officers responsible for internal control systems in large non-profit organizations. Partial least squares structural equation modeling (PLS-SEM) was used to test the relationships between COSO components and occupational fraud mitigation. Findings: The results show that the control environment, risk assessment, and monitoring are significantly associated with occupational fraud mitigation. In contrast, control activities and information and communication do not show statistically significant effects in the aggregate model. Practical and theoretical contribution/Originality: The study reconceptualizes internal control systems as ethical governance instruments and offers practical guidance for prioritizing high-impact control components. Research limitation: The cross-sectional, self-reported design limits causal inference and may involve common method bias. The focus on large non-profit organizations also limits generalizability.
Do external audits and political connections shape whistleblowing systems? evidence from an emerging economy Fajar Kholillulloh; Nandya Octanti Pusparini; Bella Ananda Chairunnisa
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.v9i3.44881

Abstract

Purpose: This study aims to analyze the effect of external audit quality and political connections on the whistleblowing system in public companies in Indonesia. Methodology/approach: This study uses a quantitative method with a multiple linear regression analysis approach. The data used are secondary data obtained through content analysis techniques from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample consisted of 165 firm-year observations selected using purposive sampling from companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Findings: The results show that external audit quality and political connections have a significant effect on the whistleblowing system both partially and simultaneously. These findings indicate that external monitoring mechanisms and corporate political relationships are associated with the implementation of corporate whistleblowing systems. Practical and Theoretical contribution/Originality: This study contributes theoretically by expanding the discussion of whistleblowing systems from the perspective of agency theory. In addition, this research provides practical contributions for companies and regulators regarding the importance of external audit quality and corporate governance in supporting the implementation of effective whistleblowing systems. Research Limitation: This study is limited by the use of secondary data obtained only from annual reports and sustainability reports. In addition, the measurement of the whistleblowing system is limited to company disclosures and may not fully reflect the actual effectiveness of the system implementation in practice.
ESG performance and financial distress risk: evidence from Southeast Asian consumer non-cyclicals companies Ismi Siti Nurzahra; Farida Titik Kristanti
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.v9i3.44964

Abstract

Purpose: This study aims to analyze the influence of Environmental, Social, and Governance (ESG) performance on financial distress among consumer non-cyclicals companies in Indonesia, Malaysia, and Thailand during the 2020–2024 period. Methodology/approach: This study applies a quantitative approach using secondary data obtained from Refinitiv Eikon. Financial distress is measured using the modified Altman Z-Score model for emerging markets. The sample was selected through purposive sampling, resulting in 26 companies with 130 panel data observations. The analysis was conducted using panel data regression through the Chow and Hausman tests, with the Random Effect Model selected as the best estimation model. Findings: The results indicate that ESG performance and financial distress vary across companies. Simultaneously, environmental, social, and governance performance significantly influence financial distress. Partially, environmental performance has a significant negative effect on financial distress, while social and governance performance show no significant effect. Practical and Theoritical contribution/Originality: This study provides cross-country evidence on the role of ESG, particularly environmental performance, as a long-term risk management instrument in a defensive but financially vulnerable sector. Research Limitation: This study is limited to three Southeast Asian countries, one industrial sector, and a five-year observation period.
Understanding tax compliance among SMEs through ethical, cognitive, and legal perspectives in Indonesia Muhammad Wisnu Girindratama; Dony Sultan Syarifudin; Nawridho Alfismartienez Dirwan
Jurnal Akademi Akuntansi Vol. 9 No. 4 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i4.45128

Abstract

Purpose:  This study examines the factors influencing tax compliance among small and medium-sized enterprises (SMEs) in Indonesia, with particular focus on ethical role models, severity of punishment, tax knowledge, and complexity of tax regulations. The study addresses the growing challenges of SME tax compliance in developing economies, where administrative burden, limited taxpayer understanding, and behavioural influences frequently shape compliance behaviour. Methodology/approach: A quantitative research approach was employed using survey questionnaires distributed to SME owners and managers operating in Surabaya. A total of 385 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to evaluate both the measurement and structural models. Findings:  The findings show that ethical role models, severity of punishment, and tax knowledge positively influence tax compliance, while complexity of tax regulations negatively affects tax compliance. Practical and Theoritical contribution/Originality: The study contributes to tax compliance literature by integrating behavioural and institutional perspectives within the SME context. Practically, the findings provide insights for policymakers and tax authorities in designing simpler tax systems, improving taxpayer education, and strengthening ethical taxation environments to enhance SME tax compliance. Research Limitation: This study is limited by its geographically restricted sample, cross-sectional design, reliance on self-reported responses, and the omission of other factors that may influence tax compliance.
Sustainability disclosure, gender diversity in financial performance: moderating role of firm size Indah Permatasari; Agus Munandar
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.v9i3.45144

Abstract

Purpose: This study investigates the effects of sustainability disclosure and gender diversity on financial performance and test whether firm size moderates these relationships among Indonesia healthcare companies Methodology/approach: A quantitative design was employed using panel data from healthcare firms listed on the Indonesia Stock Exchange through 2024. Samples were selected through purposive sampling. Financial performance was measured using Economic Value Added (EVA), and the relationships were estimated using a Random Effect Model with robust standard errors. Findings: Sustainability disclosure was not significantly associated with financial performance. Gender diversity showed a significant negative association with EVA. Firm size did not moderate the relationship between sustainability disclosure and financial performance, but it significantly strengthened the relationship between gender diversity and financial performance. Practical and Theoretical Contribution/Originality: The study contributes evidence from the Indonesia Healthcare sector by jointly examining sustainability disclosure, gender diversity, and firm size within an EVA framework. The findings may help regulators and companies refine sustainability reporting practices and assist investors in evaluating governance and sustainability initiatives. Research Limitation: The analysis is limited to listed healthcare companies, the observed period, and the selected variables. Future research should extend the observation window and consider other governance, financial and sustainability related factors

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