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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 646 Documents
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Corporate Cash Holdings and Cost of Debt: Evidence from Indonesia Non-Financial Listed Firms Muslim Muslim; Asriani Junaid; Andi Nurwanah; Fifi Nurafifah Ibrahim
Jurnal Akuntansi Vol. 30 No. 3 (2026): September-December 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i3.3901

Abstract

This study examines the relationship between corporate cash holdings and the cost of debt, with additional consideration of the impact of the COVID-19 pandemic. Using a sample of 2,721 firm-year observations from non-financial publicly listed firms in Indonesia over the period 2018–2023, this study employs a quantitative research design and multiple linear regression analysis. The findings indicate that higher corporate cash holdings are associated with a lower cost of debt, suggesting that strong liquidity positions reduce creditors’ perceived risk and borrowing costs. However, the COVID-19 pandemic significantly disrupted corporate financial conditions and altered the relationship between cash holdings and debt financing. Robustness tests were conducted to address potential endogeneity and bias concerns, and the results remain consistent with the baseline ordinary least squares (OLS) estimations. These findings provide important implications for corporate managers, investors, and creditors in understanding how liquidity management influences financing costs, particularly during periods of economic uncertainty.
Country Governance Moderating Financial Characteristics and Tax Avoidance in G20 Muhammad Rizki Nursoleh; Lauw Tjun Tjun; Meyliana
Jurnal Akuntansi Vol. 30 No. 3 (2026): September-December 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i3.4038

Abstract

This research examines how profitability, leverage, and capital intensity affect tax avoidance among non-financial enterprises in G20 countries. It also takes national goivernance into account as a moderating component. This research uses panel-data regression and moderated regression analysis to panel data derived from business financial reports and the Worldwide Governance Indicators. While profitability does not directly affect tax avoidance, the data show that capital intensity and leverage both considerably impact it. The results also show that nation governance amplifies the link between tax avoidance and profitability, but has no impact on the interaction between leverage and the same phenomenon. Furthermore, the interaction between capital intensity and tax avoidance is moderated by government quality. The findings show that governance circumstances affect the impact of business characteristics on tax avoidance strategies and that institutional quality is important in explaining disparities in corporate tax behavior across countries.
Determinants of Audit Report Lag: Evidence from Consumer Cyclicals Sector in Indonesia Marista Dista Aquila; Indira Januarti
Jurnal Akuntansi Vol. 30 No. 3 (2026): September-December 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i3.4078

Abstract

The purpose of this study is to investigate and present empirical data on the impact of company size, profitability, audit tenure, and Public Accounting company (PAF) reputation on audit report lag. The study utilizes secondary data, with the population consisting of consumer cyclical businesses that were listed between 2021 and 2025 on the Indonesia Stock Exchange (IDX). Based on the established criteria, 395 observations were obtained. SPSS version 31 was used to perform multiple linear regression analysis. The findings show that audit report lag is negatively impacted by firm size, negatively impacted by profitability, positively impacted by PAF reputation, and negatively impacted by audit tenure.
Green Accounting and Maqasid-ESG for Sustainable Islamic Banking Performance Maulana Ihsan Yusufi Suyatno; Andi Sri Wahyuni; Anisa Kusumawardani
Jurnal Akuntansi Vol. 30 No. 3 (2026): September-December 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i3.4100

Abstract

This study develops an integrated framework for sustainable performance in Islamic banking by combining green accounting, environmental management accounting (EMA), Maqasid-ESG integration, stakeholder involvement, and Islamic corporate governance. A sequential exploratory mixed-methods design was used. Delphi and Analytic Network Process procedures involving 12 experts identified and prioritized green banking indicators, followed by a survey of 70 managers from Islamic Commercial Banks and Islamic Business Units in Indonesia analyzed using PLS-SEM. The results show that green accounting positively affects sustainable performance, while EMA provides complementary partial mediation. Maqasid-ESG integration has the strongest direct effect. Stakeholder involvement strengthens the effect of green accounting, and Islamic corporate governance strengthens the effect of Maqasid-ESG integration. The model explains 60per cent of the variance in sustainable performance. The findings provide a multidimensional basis for integrating financial, social, environmental, spiritual, and technological indicators into sustainability measurement and governance in Islamic banks.
Accounting Literacy as Moderator of Financial Statement Digitalization and Business Sustainability Muh. Irfandy Azis; Erick Karunia; Roni Padliansyah; Rahmi Nur Islami; Cheng-Wen Lee; Ang Hong Loong
Jurnal Akuntansi Vol. 30 No. 3 (2026): September-December 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i3.4110

Abstract

This study examines the effect of financial statement digitalization and accounting literacy on the business sustainability of micro, small, and medium-sized enterprises (MSMEs), and the moderating role of accounting literacy in the relationship between financial statement digitalization and business sustainability. Quantitative research approach was employed using survey data collected from MSME owners in Tarakan City. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that both financial statement digitalization and accounting literacy have positive and significant effects on business sustainability. Furthermore, accounting literacy significantly moderates the relationship between financial statement digitalization and business sustainability, although the moderating effect is negative. These findings suggest that the benefits of financial statement digitalization are more pronounced among MSMEs with relatively lower levels of accounting literacy. The study highlights the importance of aligning digital transformation initiatives with the accounting capabilities of MSME owners to enhance long-term business sustainability.
ESG Disclosure, ESG Risk, Women's Sustainability Governance, and Cost of Debt Muhammad Putra Aprullah; Muhammad Arfan; Yossi Diantimala; Irsyadillah Irsyadillah; Mohammadsadegh Omidvar
Jurnal Akuntansi Vol. 30 No. 3 (2026): September-December 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i3.4113

Abstract

This study investigates whether ESG risk (ESGR) mediates the impact of ESG disclosure (ESGD) and women’s sustainability governance (FESG) on the cost of debt (COD). The analysis covers 120 non-financial firms from the IDX80 index between 2020 and 2023, selected through purposive sampling. Regression-based mediation analysis estimates both direct and indirect relationships among ESGD, ESGR, FESG, and COD. Results indicate that ESGD significantly reduces ESGR, and ESGR in turn increases COD, confirming ESGR’s mediating role between ESGD and COD. ESGD also directly lowers COD. In contrast, FESG does not significantly affect ESGR but has a significant direct effect on COD. These findings highlight ESG risk as a key channel through which ESG disclosure affects debt financing costs in an emerging market, while women’s sustainability governance primarily influences financing directly.

Page 65 of 65 | Total Record : 646

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