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Jurnal Ilmiah Akuntansi Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 944 Documents
 82   83   84   85   86 
The Effects of Hedging, Leverage, Profitability, Liquidity, and Capital Intensity on Tax Aggressiveness Moderated by Company Size Wijoyo, Amin; Imanuel, Steven; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4126

Abstract

Tax aggressiveness in Indonesia’s energy sector is a critical issue as companies aim to reduce tax burdens while navigating regulatory constraints. This study examines how hedging, leverage, profitability, liquidity, and capital intensity affect tax aggressiveness, with company size as a moderating factor, in energy firms listed on the Indonesia Stock Exchange. The research analyzes 34 companies from 2021 to 2023, totaling 102 observations, using panel data regression with fixed and random effect models processed via statistical software. Findings show that leverage increases tax aggressiveness, while profitability reduces it, contrary to expectations, possibly due to tax shields and oversight. Hedging, liquidity, and capital intensity have no direct impact, likely due to low derivative use and regulatory limits. Company size strengthens the effects of leverage and capital intensity but not others. The model explains 77.2% of tax aggressiveness variance without moderation and 10.2% with it. These results highlight unique tax planning dynamics in the energy sector, offering insights for firms to balance debt and liquidity and for policymakers to target larger companies for compliance.
The Role of ESG Disclosure in Enhancing Financial Statement Transparency of Indonesian Public Companies Silaban, Barnabas Tridig
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4142

Abstract

In recent years, environmental, social, and governance disclosures have gained attention for their role in improving the transparency of financial statements, particularly in emerging markets like Indonesia. This study aims to explore how these disclosures enhance the clarity and reliability of financial reports for public companies listed on the Indonesia Stock Exchange. Using a qualitative approach, the study analyzes the 2023 annual reports of 30 companies from sectors such as mining, manufacturing, and financial services, guided by the Global Reporting Initiative framework. The findings show that detailed disclosures on environmental initiatives, social programs, and governance practices provide clearer insights into financial risks and opportunities, making financial statements more understandable. Companies with high-quality disclosures, such as specific metrics on carbon emissions or anti-corruption policies, are perceived as more transparent by stakeholders. This study concludes that comprehensive environmental, social, and governance disclosures significantly improve financial transparency in Indonesia, supporting investor trust and sustainable practices. These insights offer practical guidance for companies to enhance their reporting and for regulators to develop stronger guidelines.
The Effect of Diamond Fraud on Indications of Financial Statement Fraud in Manufacturing Companies Widyastuti, Reni Dwi; Bilivianty, Yolanda; Sari, Wilda; Setiawan, Aris
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4145

Abstract

Financial statement fraud remains a critical issue in the manufacturing sector, where complex operations and managerial discretion create opportunities for manipulation, highlighting the need to examine the roles of pressure, opportunity, rationalization, and capability as outlined in the fraud diamond framework. This research investigates the influence of the fraud diamond elements on the occurrence of financial statement fraud. Fraudulent financial reporting continues to pose a critical challenge for corporations, as inaccuracies reduce the reliability and usefulness of information in the decision-making process. Recognizing the underlying drivers of such fraud is therefore essential. The study employs a quantitative method and utilizes secondary data derived from annual reports. The research population comprises manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2023. Through purposive sampling, 39 firms were selected as the sample. Data analysis was conducted using logistic regression with the aid of EViews version 13. The findings reveal that rationalization and capability exert a significant influence on financial statement fraud, whereas pressure and opportunity show no significant effect. These results contribute empirical insights into the dominant determinants of financial reporting fraud and highlight implications for strengthening corporate governance and fraud detection practices in the Indonesian manufacturing industry.
Enhancing Financial Management in Education by Strengthening Training, Staff Competency, and Organizational Support in Indonesia Warizal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4153

Abstract

Effective financial management is increasingly vital for educational institutions as they face complex reporting standards, growing accountability demands, and the need to align with global practices. In this context, the competency of financial staff and the quality of training programs are central to ensuring transparency and institutional sustainability. This study aims to examine the relationship between training, staff competency, and financial reporting quality, while also exploring contextual factors that influence financial management effectiveness in Indonesian educational institutions. A sequential explanatory mixed-methods design was employed. The quantitative phase involved survey data from 200 financial personnel to identify statistical relationships among training, competency, and reporting quality. This was followed by qualitative interviews with 15 participants to capture deeper insights into organizational and cultural dynamics shaping these relationships. The results indicate a significant positive correlation between training quality and staff competency (r = 0.728, p < 0.001), and between competency and financial reporting quality (r = 0.473, p < 0.001). The findings emphasize the importance of leadership, organizational culture, and technology in implementing competencies through a holistic approach encompassing training, development, and a supportive environment for excellence in educational financial management.
Accounting Information System of Medicinal Supply in Pharmacy in Langkat District North Sumatra Indonesia Lores, Linda
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4163

Abstract

The role of pharmacies is very important in developing human health and improving people’s quality of life. The purpose of this research is to determine the influence of accounting and inventory management information systems on the operational performance of private pharmacies in Deliserdang district, North Sumatra. As well as knowing the perceptions of private pharmacy owners and employees regarding the use of accounting information systems in managing drug supplies. Quantitative methods were used by distributing questionnaires and conducting interviews with several respondents. Using multiple linear regression and SPSS to process research data. The research results found that accounting information systems  had a positive and significant effect on operational performance, and operational management had an effect on operational performance. Another pharmacy finding states that the accounting information system is very helpful in determining drug inventory policies to avoid risks, facilitate drug inventory management, and improve the performance of manual pharmacies, because, regarding the risks that will be faced, inventory management errors will also have a negative impact on customer safety. Medicines that have an expiry date, customer service, medicine stock, employee competence in using technology, and knowledge about medicines are also very important.
When Liquidity and Governance Shape Firm Value: Evidence from Indonesia’s Consumer Non-Cyclicals Sector Endraria, Endraria; Sagara, Yusar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4165

Abstract

Firm value represents a key indicator of business performance and market confidence, particularly in emerging economies where structural and governance dynamics play crucial roles. This study aims to examine the effect of capital structure, firm size, and profitability on firm value while considering liquidity and corporate governance as moderating variables. The sample consists of 15 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024, yielding 75 observations. Panel data regression with the Fixed Effect Model was employed after conducting Chow, Hausman, and Lagrange Multiplier tests. The results reveal that capital structure (DER) has a significant positive effect on firm value (PBV), whereas firm size shows a significant negative effect in a specific model. Profitability (ROA), liquidity (CR), and corporate governance (GCG) have no significant direct impact on firm value. However, GCG significantly moderates the relationship between firm size and PBV in a positive direction, while other moderating effects are not significant. These findings reinforce the trade-off theory and agency theory, while also providing practical implications for managers, investors, and policymakers in making strategic decisions.
The Effect of Audit Tenure, Audit Rotation, and Audit Delay on Audit Quality with Audit Committee as a Moderating Variable Tabsyir, Muhamad; Muhsin; Yunita, Khristina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4171

Abstract

In today’s digital era, where information is rapidly accessible, ensuring precise and reliable financial reporting is vital for sustaining stakeholder trust. However, limited research has examined how auditor-related factors such as auditor tenure, auditor rotation, and audit delay interact with corporate governance mechanisms to influence financial reporting quality. This study investigates the effects of auditor tenure, auditor change, and audit completion time on audit quality, while assessing the moderating effect of the audit committee as a key element of corporate governance. Using secondary data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, analyzed with moderated regression analysis (MRA), the findings reveal that auditor tenure does not significantly affect audit quality. In contrast, auditor rotation and audit delays have negative impacts. Moreover, the audit committee mitigates the adverse effect of prolonged auditor tenure but does not influence the negative consequences of auditor rotation or delay. This study contributes new empirical evidence from an emerging market context, emphasizing the critical role of audit committees in strengthening corporate governance and maintaining financial reporting quality. The findings provide important insights for corporate leaders and regulators in improving audit oversight.
Sustainability as A Strategy for Fraud Prevention in Universities: A Systematic Review Using PRISMA Ningsih, Nur Wahyu; Evana, Einde; Sudrajat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4178

Abstract

Academic dishonesty, including plagiarism and data fabrication, remains a persistent challenge in higher education, driven by weak governance, low transparency, and limited stakeholder engagement, yet systematic evidence linking sustainability to fraud prevention is limited. This study aims to analyze how sustainability initiatives in universities mitigate academic misconduct and strengthen governance, transparency, and accountability. Using a Systematic Literature Review (SLR) following PRISMA guidelines, 119 Scopus-indexed articles (2014–2024) were identified, of which 53 met inclusion criteria focusing on sustainability integration in curricula, governance, and campus operations. Thematic analysis revealed that embedding sustainability in academic programs, implementing transparent reporting systems, fostering student and staff participation, and adopting eco-friendly technologies cultivates a culture of integrity, reducing plagiarism and data fabrication by 20–30%. Case studies from Europe, Asia, and Latin America demonstrate that sustainable governance frameworks enhance oversight, ethical behavior, and institutional resilience. These findings suggest that sustainability functions as a comprehensive approach to promoting academic ethics and accountability. By integrating sustainability holistically across operational and academic systems, universities can effectively prevent fraud, reinforce stakeholder responsibility, and contribute to higher education governance literature by providing empirical evidence that links sustainability adoption with improved institutional integrity.
Integrating Climate Risk into Sustainable Financial Strategies for Indonesian Public Companies Wilestari, Median; Molina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4180

Abstract

Many Indonesian public companies focus on meeting sustainability regulations but fail to integrate climate risks into their financial strategies, creating a gap in achieving climate action goals. This study aims to analyze how these companies incorporate climate risks into their financial planning, identify key barriers, and propose practical solutions. A mixed-methods approach was used, combining questionnaires with a scale to measure integration maturity and content analysis of reports from 15 leading companies in the energy, manufacturing, and financial sectors. The findings show that 75% of companies are compliance-focused, only 20% strategically integrate climate risks, and 5% achieve transformational leadership, with barriers isolated teams, unclear regulations, and a lack of practical tools affecting 65-80% of firms. Bank Mandiri and PT Kalbe Farma stand out for using specialized tools to reduce costs and emissions. The study concludes that companies need tailored tools and stronger regulations to move beyond compliance, while management accountants should lead integration efforts to turn climate risks into business opportunities
Carbon Disclosure, Maturity, and Shareholder Value: Is It a Matter for the Board of Directors? Kasim, Erlynda Yuniarti; Muslim, Ade Imam
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4184

Abstract

Environmental transparency and corporate governance are increasingly important for enhancing shareholder value in manufacturing firms. This study aims to examine the impact of carbon disclosure, corporate maturity, and the presence of women on boards of directors and commissioners on shareholder value in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The objectives include assessing whether carbon disclosure and corporate maturity positively influence shareholder value, evaluating the moderating role of corporate maturity, and analyzing the effect of female board representation. The research employs a quantitative approach, using moderated regression analysis with panel data from 116 companies, resulting in 580 firm-year observations. The findings indicate that carbon disclosure positively affects shareholder value, suggesting that transparent environmental reporting attracts investor interest. Corporate maturity also has a positive impact and strengthens the relationship between carbon disclosure and shareholder value. However, the presence of women on boards does not significantly influence shareholder value, likely due to their low representation. The study concludes that companies should prioritize carbon disclosure and leverage corporate maturity to enhance investor confidence. Increasing female representation on boards may align with global governance trends, despite its limited impact in this context.

Page 84 of 95 | Total Record : 944

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