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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 640 Documents
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The Impact of Accounting Regulation Implementation on MSME Performance Mutiara Maimunah; Desy Lesmana; Delfi Panjaitan; Antonius Singgih Setiawan
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3626

Abstract

This study analyzes the impact of accounting regulation implementation on MSME performance, with regulation implementation as the independent variable and MSME performance as the dependent variable. The research focuses on whether the level of compliance and understanding of accounting regulations improves business performance. A quantitative approach was used with a survey method, collecting data through structured questionnaires from 88 respondents. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results show that the implementation of accounting regulations has a positive and significant effect on MSME performance. This indicates that better compliance and application of accounting standards enhance financial management quality and support improved business outcomes.
Governance Roles in Financial Flexibility and Tax Avoidance Gracia Natali Adonia Nata; Tomy Rizky Izzalqurny
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3656

Abstract

Indonesia's tax-to-GDP ratio has stagnated below regional and international benchmarks, and corporate tax avoidance (TA) accounts for most of the resulting revenue loss. This study examines how the investment opportunity set (IOS) and free cash flow (FCF) relate to TA, and whether audit committee size (ACS) and Big Four Affiliation (BIG4A) moderate those relationships. Panelfixed-effects regression is applied to 201 firm-year observations from 67 manufacturing firms listed on the Indonesia Stock Exchange during 2022–2024. TA is proxied inversely by the GAAP effective tax rate (ETR). Both IOS and FCF show negative and significant coefficients on ETR, indicating that firms with greater growth opportunities and larger surplus liquidity engage in more intensive TA.ACS moderates the FCF–TA relationship in the direction opposite to that predicted, whereas the IOS–ACS, IOS–BIG4A, and FCF–BIG4A interactions are statistically insignificant. Boards of commissioners should weigh substantive monitoring attributesrather than committee size and auditor affiliation alone.
Evaluation of Coretax Revenue Through System Quality and Training of Tax Officials Jaqueline Elizabeth Margaretha Tangkau; Pricilia Joice Pesak
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3694

Abstract

The purpose of this study is to provide empirical evidence on the use of coretax based on the modified Technology Acceptance Model (TAM). Employing a quantitative approach, this research surveyed a complete, saturated sample of 122 tax officials at the regional office of DGT Suluttenggomalut. The data was analyzed using PLS-SEM. The research findings reveal that perceived usefulness significantly mediates the impact of system quality and training on coretax utilization. Interestingly, system quality and training exhibit absolutely no direct influence on actual system usage. Furthermore, perceived ease of use is entirely unable to serve as a mediating variable between these factors and coretax utilization. Ultimately, this study introduces a novel perspective to existing TAM literature, demonstrating that within mandatory information systems, perceived usefulness remains the absolute key factor compelling individuals to willingly adopt and use the technological platform.
Learning Orientation and Accounting Career Intention: An Extended Theory of Planned Behavior Vania Marleen; Anselma Grace Stella Silalahi; Jessy Melinda Hermawan; Tan Ming Kuang
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3743

Abstract

This study examines students' intentions to pursue a certified accounting career by extending the Theory of Planned Behavior (TPB) through the integration of learning orientation as an exogenous predictor. Despite the critical role of accountants in ensuring economic stability, Indonesia faces a significant shortage of certified professionals, evidenced by low interest among graduates amidst high market demand. Data from 265 Indonesian undergraduate students were analyzed using Structural Equation Modeling (SEM). Findings indicate that attitude, subjective norm, and perceived behavioral control significantly influence certification intentions. Furthermore, learning orientation strengthens both attitude and perceived behavioral control, resulting in a significant indirect effect on intention. These results highlight learning orientation's role in reinforcing TPB factors that guide students' career paths. This study provides practical implications for universities and policymakers to facilitate transitions toward professional certification through strategic educational and development programs.
Moral Injury as Mediating Variable between Client Pressure and Auditor Professional Judgment Masculine Muhammad Muqorobin; Affix Mareta; Beta Estri Adiana; Ahmad Abdul Aziz; Alex Johanes Simamora
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3794

Abstract

This study aims to examine the effect of client pressure on auditors’ professional judgment with moral injury as a mediating variable. The study uses a quantitative approach through a questionnaire survey distributed to 256 auditors working in Indonesian public accounting firms. The data are analyzed using Structural Equation Modeling (SEM) to test the relationships among variables. The results show that client pressure has a positive effect on auditors’ moral injury. Furthermore, moral injury has a negative effect on auditors’ professional judgment. The findings also indicate that moral injury mediates the relationship between client pressure and professional judgment, suggesting that the impact of client pressure on audit decisions operates not only directly but also through auditors’ internal psychological mechanisms. This research introduces the concept of moral injury into the auditing context as a psychological mechanism explaining how client pressure can undermine the quality of auditors' professional judgment.
How Big Five Personality Shapes Fraud Detection Through Audit Technology Adoption Dewi Sarifah Tullah; Wiwit Apit Sulistyowati; Elis Mediawati; Yohani; Jan Febrian
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3814

Abstract

This study analyzes how technology audit mediates the Big Five personality traits and condition detection in auditors at the Indonesian State Audit Board. Using technology audit, openness, conscientiousness, extroversion, destructiveness, and emotional stability indirectly influence condition detection, according to Attribution Theory. Partial Least Squares Structural Equation Modeling (PLS) was used to assess questionnaires from auditors at the central and representative BPK RI in Indonesia. The results indicate that technology audit significantly mediates the relationship between openness, conscientiousness, and agreeableness with condition detection, while the mediating effects for extroversion and emotional stability are insignificant. These findings indicate that task-oriented and cooperative personalities are more conducive to the implementation of technology audit and the effectiveness of condition detection in government environmental audits.
Audit Committee and Financial Distress: A Mediation Moderated Approach with Capital Intensity Magda Siahaan; Apit Susanti
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3871

Abstract

This study analyzes the effect of audit committee effectiveness on financial distress in the Indonesian manufacturing industry, with executive characteristics as mediators and capital intensity as moderators. Using SEM-PLS on 225 observational data, the results show that audit committees significantly reduce the risk of distress through more conservative executive behavior. The Capital Intensity Ratio strengthens oversight, but asset wealth fails to deter risky executive decisions. Regulations are advised to differentiate GCG standards based on capital intensity the key message: the quality of human oversight is more crucial than asset size in preventing bankruptcy. The integration of agency, upper echelons, and contingency theories reveals the mechanisms underlying GCG behavior. It closes a literature gap by directly testing causal effects of shifts in executive risk preferences.
Student Acceptance Of Digital Game-Based Learning: Effect of Learning Approach And Accounting Self-Efficacy Angelli Gloria Lokito; Tan Ming Kuang; Santy Setiawan
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3730

Abstract

Digital game-based learning (DGBL) can enhance students’ academic performance and critical thinking skills. As end-users, students’ acceptance largely determines DGBL adoption and effectiveness. This study examines factors influencing accounting and business students’ intention to use DGBL, using the Technology Acceptance Model (TAM), learning approaches (deep vs surface), and accounting self-efficacy. Using data from 216 students, the model was analyzed with PLS-SEM. The proposed model explains 47 per cent of the variance in students’ behavioral intention to use DGBL in class. Specifically, students with a deep learning approach attached greater importance to the perceived ease of use (PEOU) and perceived usefulness (PU) of DGBL. In addition, accounting self-efficacy strengthened the relationship between PU and students’ intention to use DGBL. These findings inform the design of more effective digital learning strategies, particularly in accounting and business education.
Financial Decision-Making Determinants of Firm Value in Non-Cyclical Consumer Goods Companies Yenita; Alysia Himawan
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3874

Abstract

This study examines the effects of firm size, leverage, foreign ownership, and growth on firm value, measured by Price-to-Book Value (PBV), among Indonesian consumer non-cyclical companies during 2022 to 2024. Using a quantitative approach, data were selected through purposive sampling and analyzed using descriptive statistical techniques. The results indicate that firm size and asset growth significantly influence firm value, whereas leverage, measured by the Debt-to-Equity Ratio (DER), and foreign ownership have no significant effect. These findings suggest that company scale and growth performance are more important determinants of firm value than capital structure and ownership composition in the consumer non-cyclical sector. This study provides updated empirical evidence on the determinants of firm value in Indonesian consumer non-cyclical firms and offers practical insights for investors, corporate managers, policymakers, and other stakeholders in evaluating financial performance, improving investment decisions, and supporting effective strategic decision-making in emerging capital markets.
ESG Transparency, Carbon Accounting, And Equity Cost: Financial Statement Integrity Moderation Amanda Berneta Batulangi; Fera Damayanti; Juanda Astarani
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3938

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and carbon accounting on the cost of equity, while analyzing the moderating role of financial statement integrity. Driven by increasing waste pollution and carbon emissions within the consumer non-cyclical sector, this study examines the importance of non-financial transparency. Employing a quantitative associative approach, it utilizes a sample of 33 companies (132 observations) listed on the Indonesia Stock Exchange during the 2022 to 2025 period. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The results indicate that neither ESG disclosure nor carbon accounting significantly affects the cost of equity. Besides that, financial statement integrity fails to moderate these relationship. Conversely, firm size exerts a significant negative effect on the cost of equity. These suggest that the Indonesian capital market remains short-term oriented, where investors prioritize asset scale over sustainability signals.

Page 64 of 64 | Total Record : 640

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