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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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Gender diversity, sales growth, independent commissioner, and tax avoidance: firm age moderation Safina Tunaja Nurhadi; Kurnia
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.v9i3.45237

Abstract

Purpose: This study examines whether gender diversity, sales growth, and good corporate governance affect tax avoidance, while testing firm age as a moderating variable in communication sector firms listed on the IDX during 2020-2024. Methodology/approach: This quantitative causal study uses secondary data from annual reports and financial statements. Purposive sampling produced 10 firms and 50 firm-year observations. The data were analyzed using panel data regression and moderated regression analysis. Findings: The results show that gender diversity, sales growth, Independent Commisioner, and firm age jointly explain tax avoidance. Partially, gender diversity, sales growth, and Independent Commisioner are not significant, while firm age has a positive effect. Firm age only moderates the Independent Commisioner tax avoidance relationship. Practical and Theoritical contribution/Originality: This study confirms that firm maturity shapes the governance-tax avoidance relationship in a specific emerging-market communication sector context. Research Limitation: This study is limited to one sector, a five-year period, and one Independent Commsioner proxy.
Rule of law and corruption: the mediating role of government effectiveness in cross-country Novita Khoirunnisa; Rozmita Dewi Yuniarti Rozali; Denny Andriana
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.v9i4.45449

Abstract

Purpose:  This study aims to examine the effect of the rule of law on corruption levels, with government effectiveness as a mediating variable, using a cross-country sample for the period 2019-2024. Methodology/approach: Population comprises 193 member states of the United Nations. Using purposive sampling, 164 countries were selected, resulting in a balanced panel dataset of 984 observations covering the 2019-2024 period. The data were analyzed using a fixed-effects panel regression model, followed by a mediation test using the Sobel test. Findings:  The rule of law has a positive and significant effect on government effectiveness, government effectiveness has a significant effect on reducing corruption, the rule of law also has a significant direct effect on reducing corruption, and government effectiveness partially mediate the effect of the rule of law on corruption. Practical and Theoritical contribution/Originality: Theoretically, it integrates Institutional Theory and Klitgaard's Theory of Corruption by showing that the coercive pressure of law enforcement not only produces a more institutionalized bureaucratic structure. Practically, these findings suggest that anti-corruption strategies should combine law enforcement with bureaucratic reform simultaneously. Research Limitation:  This study examines average effects across a combined sample of 164 countries without distinguishing regional context, level of economic development, or political system, such that the findings reflect general patterns and may not apply uniformly across country groups.
Value-added tax understanding, financial management, and the financial well-being of Generation Z Putri Andini; Junarti Junarti; Silvi Reni Cusyana
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.v9i3.45463

Abstract

Purpose: This study examines the effects of value-added tax (VAT) understanding and financial management on the financial well-being of Generation Z in Tangerang City, Indonesia, and tests whether the two factors jointly explain this outcome. Methodology/approach: A quantitative, causal-explanatory design was applied. Data were collected from 187 Generation Z respondents through a non-probability, purposive-sampling technique, using a structured online questionnaire measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model was purified over three estimation rounds, retaining 36 of 43 original indicators, and was validated for convergent validity, reliability, and discriminant validity. Findings: VAT understanding and financial management each had a positive and significant effect on financial well-being and jointly explained a substantial share of its variance, with VAT understanding exerting roughly twice the standardised effect of financial management. Practical and Theoretical contribution/Originality: The study extends the Theory of Planned Behavior into the tax-literacy domain and provides empirical evidence for designing VAT-education and financial-literacy programs targeted at digitally active young consumers in mid-sized Indonesian cities. Research Limitation: The cross-sectional, perception-based data and purposive sample limit causal inference and generalization beyond the studied population, and seven indicators, five measuring VAT understanding, had to be removed to establish a valid measurement model.
Financial and non-financial signals in going concern audit opinions: evidence from indonesian energy companies Syifa Aulia; Dudi Pratomo
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.v9i3.45749

Abstract

Purpose: This study aims to examine the effect of financial distress, intellectual capital, and company growth on going concern audit opinions among energy sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Methodology/approach: This study employed a quantitative approach using secondary data from annual reports and independent auditors’ reports. A total of 155 firm-year observations were analyzed using logistic regression. Findings: The results indicate that financial distress has a significant negative effect on going concern audit opinions. Furthermore, intellectual capital and company growth have no significant effect on going concern audit opinions. Practical and Theoritical contribution/Originality: This study provides practical implications for auditors and company management in evaluating business continuity by emphasizing the importance of financial condition in issuing going concern audit opinions. It also contributes to the literature by providing empirical evidence on the determinants of going concern audit opinions, particulary the role of intellectual capital in Indonesia’s energy sector. Research Limitation: This study is limited to energy sector companies listed on the Indonesia Stock Exchange during 2020-2024. In Addition, the analysis relies on specific proxies for financial distress and company growth and examines only three explanatory variables, while other factors that may affect going concern audit opinions are not included.

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