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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 620 Documents
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Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector Ryandika Ramadhan Al Farishi; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2411

Abstract

This study aims to analyse the factors influencing the adoption of cloud-based accounting in the Indonesian banking sector. The sample size in this study was 80 respondents of Indonesian banking employees who implemented cloud-based accounting through Google Forms. The data was processed using SmartPLS 4 with SEM-PLS analysis. The results showed that human and organisational factors significantly affect the adoption of cloud-based accounting. On the other hand, technological, environmental, and perceived trust factors are insignificant to adopting cloud-based accounting. This study can contribute to human and organisational factors that can influence developments in the application of cloud-based accounting in the banking sector. In contrast, technological and environmental factors must be considered by banks and the Indonesian government, especially clarity regarding data security protection from cloud adoption to provide confidence to users of cloud-based accounting applications.
Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud? Lin Oktris; Agustin Fadjarenie; Apollo Daito; Zuha Rosufila Bt Abu Hasan
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2441

Abstract

This study examines the influence of environmental uncertainty (EU) and earnings volatility (EV) on fraudulent financial statements (FFS)  in Indonesia’s manufacturing sector. The research utilises observational data from 902 instances across 188 manufacturing companies from 2019 to 2023, employing multiple regression analysis to test the relationships between variables. The results reveal that EV has a significant positive effect on FFS, while EU does not show a significant impact. The novelty of this study lies in its integrative approach, considering the interactive effects between EU and EV, which have been underexplored in previous literature. The findings suggest that high earnings volatility can be an early indicator of financial statement manipulation. The practical implications emphasise the importance of closely monitoring earnings volatility by regulators and auditors as a preventive measure against financial fraud and strengthening internal control mechanisms and corporate governance to minimise the risk of financial statement manipulation.
The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion Sari Dewi; Gary; Hanini Ilyana Che Hashim; Kennardi Tanujaya
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2556

Abstract

The primary purpose is to provide a relationship between corruption and tax evasion and explain the use of AI and electronic devices as a means of connection based on today's technological advances. The method of data collection type of questionnaire used is the Likert scale. Data analysis used SEM-PLS because it has a high level of flexibility. The main findings are that tax evasion cases always occur in any country and vary in nominality. Tax regulations and corruption cases have an impact on reducing tax compliance. Theory and practical implications Through this research, the insights of parties regarding tax evasion will be broader for all parties who report taxes to increase the value of tax compliance. In addition, the government will understand the relationship of problems in the country. The level of tax evasion has results similar to those of most other studies that have a strict relationship with a country's tax regulations.
How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies Christina Juliana; Venantius Valentino Sembiring
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2590

Abstract

This study investigates whether sustainability reporting can moderate the effect of profitability on firm value. Using a quantitative approach, it examines profitability as the independent variable, firm value as the dependent variable, and sustainability reporting as the moderating variable. The research analyses time series and cross-sectional data for 12 coal mining companies listed on the Indonesia Stock Exchange between 2020 and 2022. The findings reveal that profitability negatively impacts firm value. However, sustainability reporting moderates this relationship, enhancing firm value. This study builds on previous research by demonstrating the importance of sustainability reporting as a non-financial tool in boosting firm value. Focusing on coal mining companies with published financial and sustainability reports during 2020 to 2022, the analysis targets the specific impact of sustainability reporting within this industry.
Can Digital Transformation and Governance Control Managerial Opportunistic Behavior in Earnings Management? Yolanda, Venna; Aria Farah Mita
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2692

Abstract

This research investigates the relationship of Digital Transformation, Audit Quality, and Board Characteristics on Earnings Management in non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022. Analysing 1,440 observations from 228 companies using purposive sampling and fixed effects regression, the findings reveal that Digital Transformation enhances transparency and real-time information access, reducing opportunities for earnings management, consistent with the Resource-Based View theory. High Audit Quality mitigates conflicts between managers and shareholders, aligning with agency theory. However, Board Characteristics, including size, independence, and meeting frequency, show no significant impact on earnings management, as most companies in the sample only comply with the minimum requirements of established corporate governance regulations, leading to homogeneity in board characteristics. This research provides a new perspective on the rarely researched relationship between earnings management and digital transformation, emphasising its implications for improving corporate governance in emerging markets.
Financial Performance Causes Palm Oil Stock Prices In Indonesia To Rise? Hilmi; Marjulin; Lilis Puspitawati; Rayyal Hayati
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2741

Abstract

The study aimed to analyse Palm Oil companies' financial performance on the Indonesia Stock Exchange 2018-2022. The independent variables were proxied in return on equity (ROE), return on assets (ROA), earnings per share (EPS) and their effect on stock prices. The population of the study was public Palm Oil companies. The sampling technique was purposive; the selected sample was 13 companies, and the total sample was 65. Data was obtained from published annual reports. Data processing used panel data regression with Eviews statistical software. The study's results showed that return on equity (ROE) and return on assets (ROA) positively and significantly affected stock prices. In contrast, earnings per share (EPS) did not affect stock prices; simultaneously, the study's results significantly affected stock prices.
The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective Agustin Palupi
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2742

Abstract

This research investigates the effect of Book-Tax Differences on earnings quality by studying 35 companies within the consumer cyclicals, consumer non-cyclicals, and basic materials sectors. The study includes 105 data points gathered over three years, adhering to six predetermined selection criteria. The companies analyzed were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2022. The findings reveal that permanent book differences (PBD), operating cash flow (OCF), leverage (LEV), and managerial ownership (KM) have no significant influence on earnings quality. In contrast, temporary book differences (TBD) and audit quality (AQ) negatively affect earnings quality, while firm size (SIZE) has a positive impact. Stakeholder theory emphasizes that businesses should account for the interests of all stakeholders, not just shareholders. Analyzing Book-Tax Differences (BTD) is crucial, as it highlights potential inconsistencies between accounting income and taxable income, serving as indicators of financial reporting quality, including earnings persistence.
The Role of Security Perception and Usage Impact of Mobile Accounting Applications Isna Ardila; Masta Sembiring; Rini Astuti
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2762

Abstract

This study aims to measure the implementation of the Technology Acceptance Model (TAM) in using Mobile Accounting Applications on smartphones by adding security perceptions as an external variable. This study integrates the variables of perceived usefulness and ease of use to explain the factors influencing technology acceptance. The quantitative survey method analyses the relationship between variables through hypothesis testing. Primary data were obtained from 60 MSME owners in Medan City through online questionnaires and analysed using SmartPLS4 with the SEM model. The results showed that security perceptions affect perceived usefulness and ease of use, which affect attitude. In addition, the attitude positively affects behavioural intention, ultimately affecting the application's actual use. This study provides important insights into the factors influencing the adoption of accounting application technology among MSMEs.
Advancing Sustainability Through Artificial Intelligence: Implications for Firm Value in Indonesia Mulyana, Dendi; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2774

Abstract

This research seeks to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on companies in Indonesia, yielding 288 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The findings from hypothesis testing demonstrate that AI adoption has a significant favourable impact on ESG performance. Similarly, ESG performance significantly enhances firm value. Additionally, the indirect effects analysis reveals that ESG performance effectively mediates the positive relationship between AI adoption and firm value. AI enhances ESG performance by serving as a strategic resource, improving efficiency, and advancing sustainability to meet stakeholder expectations, further enhancing corporate value. This research encourages government support, managerial integration, and standardised policies for AI-driven business sustainability.
Profitability in Linking Governance Structure and Firm Value Dini Wahjoe Hapsari; Budiharjo, Roy; Pratomo, Dudi; Yazid, Hanif
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2421

Abstract

The governance structure of SOEs is distinctive, with board directors managing while the audit committee, independent commissioners, and shareholders supervise. This study evaluates SOEs' success by analyzing profitability as a mediator between corporate governance and firm value. The study focused on SOEs listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with 100 data observations obtained via purposive sampling. Panel data analysis revealed that the audit committee, independent commissioners, and institutional ownership significantly influence profitability. However, board directors do not significantly impact profitability or firm value, and overall governance structure does not notably affect firm value. Profitability mediates the effects of the audit committee, independent commissioners, and share ownership on firm value but not the directors’ influence. These results indicate that the government's role as the largest shareholder heavily influences the determination and role of board directors in SOEs.

Page 60 of 62 | Total Record : 620

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