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INDONESIA
Jurnal Akuntansi dan Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
ISSN : 16938364     EISSN : 25278320     DOI : https://doi.org/10.36406
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to tie researchers to share high quality publication at national level through double-blind review process. The article published in JAM are expected to cover wide range topics in accounting and management and employs standard accounting and management analysis tools focusing on Indonesian economy. The topics might include accounting and management, and any others related to economic fields. It is expected that students and researchers are facilitated by JAM to play important role in understanding Indonesian economy especially in the filed of accounting and management,. It should be noted that currently JAM published in Bahasa Indonesia with title and abstract in English provided.Jl. Kayu Jati Raya No. 11A, Rawamangun 13320
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol. 23 No. 1 (2026)" : 9 Documents clear
Tata kelola perusahaan, iklim etika, dan deteksi penipuan: tinjauan literatur komprehensif tentang pencegahan dan deteksi penipuan akuntansi Sinaga, Greace Leroy; Harahap, Muhammad Rizky; Mappadang, Agoestina
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.235

Abstract

Accounting fraud undermines financial reporting integrity and public trust. Effective prevention and detection require more than traditional auditing, involving corporate governance, ethical climate, and adaptive detection systems. This research employs a Systematic Literature Review (SLR) of 21 publications (2015–2025) sourced from Scopus, Web of Science, and ScienceDirect to investigate the interrelation of these elements in combating accounting fraud. Findings show that robust governance structures, strong organizational ethics, and technological tools like forensic audits and data analytics significantly reduce fraud risk. The study highlights the need for synergy among governance, ethics, and technology to build a sustainable fraud prevention framework.
From values to action: the critical mediation of green brand image in green cosmetics purchase behaviour Maharani, Shabira; Damarani, Zelika Nidya; Nurdianasari, Rista
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.259

Abstract

Despite the growing interest in sustainable beauty products, many consumers still do not translate this interest into actual purchases of eco-friendly products. This study examines how three perceived consumer values environmental, quality, and social value shape green brand image and how that image drives actual purchase behavior in the Indonesian green cosmetics market. A cross-sectional online survey was conducted with female consumers (N = 160) who had purchased green cosmetics within a recent period. The data were analyzed using SEM–AMOS. A set of nineteen verified measurement items was employed to evaluate the five underlying constructs using a 10-point scale. Structurally, all three values were found to have a positive influence on green brand image, and green brand image significantly predicted purchase behavior. The analysis also confirmed that green brand image mediates the influence of environmental value, quality value, and social values on purchase behavior. The constructed model successfully explained over 50% of the variance in both brand image and purchase behavior. The suggested managerial implications include: presenting credible environmental proof, ensuring consistently high product performance, and developing strategies that build social recognition for the brand.
Digital skills and work readiness: unveiling the mediating effect of digital self-efficacy Suhada, Suhada; Idries, Fahmy Akbar; Wulandari, Novi Diah; Oktariantara, Ibra; Romandhani, Adinda Octa; Riyadho, Ananda
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.262

Abstract

This study examines the effect of Digital Skills (DS) on Digital Work Readiness (DWR) among youth, emphasizing the mediating role of Digital Self-Efficacy (DSE). It highlights the importance of linking technical competence with psychological empowerment to prepare young jobseekers for a rapidly digitalized labour market. In Yogyakarta, Indonesia, 185 respondents between the ages of 18 and 35 participated in a quantitative survey. PLS-SEM was used to analyze the data and test the suggested correlations. The findings show that whereas DS has no direct effect on DWR, it considerably raises DSE. Rather, DSE completely mediates the association between DS and DWR, implying that to improve employability, digital competencies must be paired with confidence in utilizing technology.
Peran profitabilitas dalam memoderasi pengaruh struktur modal dan kebijakan dividen terhadap nilai perusahaan Nuswandari, Inti; Wibowo, Edi; Jayadi, Jayadi
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.261

Abstract

This study aims to analyze the role of profitability in moderating the influence of capital structure and dividend policy on firm value. The background of this study is based on the results of previous studies that showed inconsistent findings regarding the influence of capital structure and dividend policy on firm value, as well as differences in results regarding the moderating role of profitability. The research method used was a systematic literature review, examining various national and international scientific articles relevant to the topic from 2020–2025. The results of the study indicate that capital structure and dividend policy influence firm value, but the nature of this influence varies across industries and research periods. Profitability generally has a positive effect on firm value, although some studies report conflicting results. Furthermore, the role of profitability as a moderating variable remains controversial, with some studies demonstrating a reinforcing effect, while others find no moderating effect. This study concludes that the relationship between capital structure, dividend policy, and profitability on firm value is contextual, influenced by industry factors and external conditions such as economic crises. Therefore, further research is needed with a longer period, broader sector coverage, and a more comprehensive methodological approach to obtain more consistent conclusions.
Peran mediasi ESG pada hubungan kepemilikan asing dan struktur modal: Moderasi likuiditas dan ukuran perusahaan Oktrivina, Amelia; Nelyumna; Sailendra; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.266

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) as a mediating variable in the relationship between Foreign Ownership and Capital Structure, while considering Liquidity as a moderating variable and Firm Size as a control variable. A quantitative approach was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4.0 application. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period that consistently reported ESG scores. The results indicate that foreign ownership has a positive influence on the implementation of ESG, while ESG strengthens the relationship between foreign ownership and capital structure. Thus, ESG serves as a partial mediating variable that links foreign ownership with corporate financing policy. Furthermore, liquidity is found to act as a moderating variable that enhances the relationship between foreign ownership and ESG. These findings highlight that foreign investors play an important role in encouraging the adoption of sustainability principles (ESG), which ultimately contributes to the efficiency of capital structure management. This research contributes to the development of sustainable finance literature and provides practical implications for corporate management and regulators to integrate ESG principles into financial policies and long-term business strategies.
The effect of auditor reputation, audit fee , audit committee, and financial distress on audit quality with company size as a moderating variable Nurzahra, Sinta; Budiantoro, Harry
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.265

Abstract

This study is motivated by the growing demand for financial reporting transparency amidst recurring manipulation cases in Indonesian public companies. Audit quality plays a crucial role in enhancing investor trust in financial statements presented by firms. The purpose of this research is to examine the effects of auditor reputation, audit fee, audit committee, financial distress, and firm size on audit quality in companies listed in the Jakarta Islamic Index (JII) during 2019–2023, with firm size also tested as a moderating variable. A quantitative approach was employed, using secondary data from JII companies’ financial reports, and the analysis was conducted using regression methods. The findings reveal that audit fees, audit committees, financial distress, and firm size significantly influence audit quality, while auditor reputation shows no effect. Furthermore, firm size moderates the relationship between several independent variables and audit quality. These results highlight the importance of internal corporate factors and auditor independence in producing high-quality audits and provide implications for regulators, auditors, and investors to improve governance and transparency.
Firm value and stock price volatility: The moderating role of esg performance Primacintya, Vincentia Anindha; Novelia Emma Angelina; Syalom Tri Putra; Bagas Samuel Christiananta
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.287

Abstract

This study aims to explore the impact of firm value on stock price volatility and the role of ESG performance in moderating this relationship. Using data from non-financial companies listed on the Indonesia Stock Exchange for the period 2014-2023, this study employs a quantitative research approach with Generalized Least Square (GLS) testing. The hypothesis testing method used is regression analysis using Stata17. The study revealed a negative and significant correlation between firm value and stock price volatility, indicating that higher firm value is associated with lower stock price volatility. Additionally, the findings suggested that ESG performance strengthens the relationship between firm value and stock price volatility. The study concludes that improving ESG performance leads to a better corporate reputation, which in turn leads to lower stock price volatility. This research contributes to the existing ESG literature and provides valuable insights for management, regulators, investors, and other stakeholders involved with companies.
Pengaruh online marketing, content creator dan produk bundling terhadap minat beli produk Somethinc Fadhliyah, Putri Nazilatul; Febriansah, Rizky Eka; Hariasih, Misti
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.325

Abstract

This study aims to analyze how online marketing, content creators, and Product Bundling affect Purchase Intention for Somethinc skincare products. The approach applied is a descriptive quantitative method using purposive sampling and involving 100 respondents who are users of Somethinc products. Data were collected through a Likert scale-based questionnaire distributed via social media. Data analysis was conducted using the Partial Least Square (PLS) method through SmartPLS 3.0 software. The study found that Online marketing and Product Bundling have a positive and significant effect on Purchase Intention, while Content creators do not show a significant effect. These results confirm that effective digital marketing strategies and proper product bundling can drive consumer purchase intention, whereas the content produced by creators has not yet been able to exert a strong direct impact. This study is expected to serve as a reference for developing marketing strategies for beauty products in the digital era, particularly regarding the behavior of young consumers.
Pengungkapan emisi karbon dan kinerja perusahaan: Apakah ukuran perusahaan penting? Krisyadi, Robby; Volensya, Joslyn; Ramadana, Mariska
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.350

Abstract

Firm performance reflects a company’s effectiveness in managing resources to achieve economic objectives and create value for stakeholders. In modern business practices, carbon emission disclosure has become increasingly important as a form of environmental transparency that can influence investor perception and trust. This study examines the effect of carbon emission disclosure on firm performance, with firm size as a moderating variable. The analysis uses annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, processed using Stata software. The findings show that carbon emission disclosure has a positive and significant effect on firm performance, indicating that greater disclosure is associated with improved financial outcomes. However, firm size significantly moderates this relationship in a negative direction, meaning that the positive influence of carbon emission disclosure on firm performance tends to weaken in larger firms. These findings contribute to the literature on financial performance and sustainability by highlighting the importance of environmental transparency in enhancing firm value. Practically, the results encourage firms to disclose environmental information more extensively and support policymakers in strengthening regulatory frameworks to promote sustainable business practices.

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