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INDONESIA
Widya Akuntansi dan Keuangan
Published by Universitas Hindu Indonesia
ISSN : 26559498     EISSN : 26559498     DOI : -
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Widya Akuntansi Dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar sebagai wadah informasi ilmiah bidang akuntansi, perpajakan, auditing, dan keuangan baik yang berupa hasil penelitian ataupun kajian pustaka. Jurnal Widya Akuntansi dan Keuangan terbit dua kali setahun yaitu Pebruari dan Agustus dengan maksimal tulisan yang dimuat adalah delapan tulisan per edisi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 112 Documents
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Auditor Reflections on Reimagining Accounting Curriculum: A Journey toward Ethics, Sustainability, and Transformative Learning Wulandari, Putu Prima
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/1sbcsw88

Abstract

This research is an imaginary dialogue between two auditors who have different professional backgrounds. The first auditor comes from a practitioner environment, while the second auditor has a background as curriculum and academic staff of a study program. The two of them discuss about the accounting education curriculum, which is still overshadowed by economic rationalism and focusing on pragmatic competencies. Through this imaginary dialogue, the two of them initiate a concept regarding accounting education and fill the gap between accounting education and sustainability issues. The two auditors, through deconstruction process in the imaginary dialogue, reconfigure the meaning of accounting education producing a learning concept, namely transformative learning, which is supported by a cognitive dissonance strategy as an effort to sharpen the awareness of accounting graduates in the learning process. The collaboration of the two strategies is implemented in a harmony of accounting education intended for its graduates to be able to achieve the expected competencies, which include critical thinking skills, increased moral consciousness as accountants, increased awareness of the importance of professional accountant identity, and sustainability perspective possession.
Kualitas Laporan Keuangan Ditinjau Dari Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Tingkat Pemahaman Akuntansi LPD di Kecamatan Mengwi Ni Made Novita Dariyanti; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 1 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/203djh73

Abstract

This research aims to determine the quality of financial reports in terms of human resource competency, information technology utilization, and the level of accounting understanding of LPD in Mengwi District. This type of research is quantitative research using primary data. The data collection technique was through the distribution of questionnaires. The population in this research was 38 LPD in Mengwi District. Sampling used a purposive sampling method with certain criteria. The data analysis technique used was IBM SPSS Statistics Version 25 software, which consists of validity and reliability tests, classical assumption tests, multiple linear regression analysis, model feasibility tests (F tests), partial tests (t tests), and coefficient of determination (R²) tests. The results of this research indicate that (1) Human Resource Competence has a positive and significant effect on the Quality of Financial Reports. (2) The Utilization of Information Technology has a positive and significant effect on the Quality of Financial Reports. (3) The Level of Accounting Understanding has a positive and significant effect on the Quality of Financial Reports.
NILAI PERUSAHAAN DI TENGAH ISU KEBERLANJUTAN: PERAN CORPORATE GOVERNANCE DALAM HUBUNGAN KINERJA LINGKUNGAN DAN KINERJA KEUANGAN Yuliana Badren; Husin; Suhariyanto; Atika Purnamasari
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7129jj94

Abstract

This research evaluates how environmental and financial outcomes dictate the market valuation of mining firms on the Indonesia Stock Exchange (2020-2024). Utilizing Moderated Regression Analysis (MRA) on a 17-company sample, the study examines the interaction between PROPER ratings, Return on Assets (ROA), and Tobin’s Q, with audit committee size serving as a moderator. The empirical results reveal that while profit-driven metrics (ROA) significantly boost firm value, ecological achievements (PROPER) fail to influence investor perception. Notably, corporate governance acts as a "double-edged" moderator: it intensifies the positive impact of financial health on valuation but diminishes the relevance of environmental performance. These insights suggest that Indonesian investors remain focused on bottom-line profitability. While robust governance enhances financial transparency, it has yet to successfully integrate sustainability as a strategic driver for shareholder wealth in the high-risk extractive industry.
DYNAMICS OF INTERNAL EQUILIBRIUM: EFFECTIVENESS OF CAPITAL STRUCTURE IN MODERATING COMPANY CHARACTERISTICS IN RELATION TO LQ45 INDEX VALUE M. Imam Suswandoyo; Muh. Rays; Yohanes August Goenawan; Atika Purnamasari
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6a9s0h25

Abstract

This study aims to examine how profitability, liquidity, and firm size influence firm value, with capital structure as a moderating variable for this relationship. The scope of this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX). The data used in this study were obtained from audited financial statements in the form of secondary data and annual reports for the period 2020 to 2024. The sampling approach used a purposive sampling approach and resulted in 170 company data for a five-year period. The results show that firm value is not significantly affected by profitability. Liquidity and firm size have a significant negative effect on firm value. Capital structure cannot moderate the effect of liquidity on firm value, but it can strengthen the effect of profitability on firm value and weaken the effect of firm size on firm value. This study strengthens the understanding of signaling theory and internal corporate characteristics in the context of large companies in the LQ45 index. This study provides a new perspective that, in the context of large companies in the Indonesian capital market, the quality of the financing structure determines the strength of the signal to the market more than traditional financial characteristics.
Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Kadek Supadi; Ni Made Intan Priliandani; Ni Made Rai Juniariani
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7cn71410

Abstract

Abstract: The increasing attention to sustainability issues and the fluctuations in the value of manufacturing companies, despite their continued growth in contribution to the national economy, has led to increased concern. This quantitative study examines how green accounting and environmental performance influence company value among 76 manufacturing firms on the IDX in 2024. Using multiple regression, findings reveal that green accounting holds no significant impact on firm value (p=0.573). Conversely, environmental performance demonstrates a strong positive effect (p=0.000), suggesting that investors prioritize tangible environmental outcomes over accounting disclosures when assessing a company's market worth. Keywords: Green Accounting, Environmental Performance, Company Value.
AKSEPTABILITAS TEKNOLOGI DAN EFEKTIVITAS SISTEM AKUNTANSI MANAJEMEN DALAM MEMBENTUK KEPUASAN ANGGOTA KOPERASI: PENDEKATAN UTAUT Erdy Riahman Damanik; Husin
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 1 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/c03fr448

Abstract

This study aims to examine the influence of management accounting systems on cooperative member satisfaction and the moderating role of the Unified Theory of Acceptance and Use of Technology (UTAUT) in strengthening this relationship in cooperatives in Tangerang Regency. The research method uses a quantitative approach with primary data obtained from 145 savings and loan cooperative respondents and analyzed through Moderated Regression Analysis (MRA). Satisfaction variables are measured based on overall satisfaction, expected welfare, intention to use services again, and willingness to recommend the cooperative, while the management accounting system is measured through breadth of coverage, timeliness, aggregation, and integration. The UTAUT model is used as a moderating variable that includes performance expectations, ease of use, social influence, and supporting conditions. The results show that the management accounting system has a positive and significant effect on cooperative member satisfaction. In addition, UTAUT is proven to moderate and strengthen this relationship, indicating that the acceptance and use of technology enhance the benefits of the accounting system in supporting transparency and member trust. These findings have practical implications for cooperative managers to develop information systems that are easy to use and provide added value to members, thereby increasing satisfaction, participation, and future cooperative intentions.
Pengaruh Sistem Pengendalian Internal, Asimetri Informasi, Kesesuaian Kompensasi dan Ketaatan Aturan  Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) pada Organisasi Perangkat Daerah (OPD) Kota Denpasar Dewa Ayu Komang Bintani; I.B. Made Putra Manuaba; I Ketut Puja Wirya Sanjaya
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/tp613023

Abstract

Abstract: This study aims to analyze the effect of Internal Control Systems, Information Asymmetry, Compensation Suitability, and Compliance with Accounting Rules on the Tendency of Accounting Fraud in the Regional Government Organizations (Organisasi Perangkat Daerah/OPD) of Denpasar City. The population of this study consists of 126 employees working in the OPD of Denpasar City. Data were analyzed using multiple linear regression analysis. The simultaneous test results indicate that Internal Control Systems, Information Asymmetry, Compensation Suitability, and Compliance with Accounting Rules have a positive and significant effect on the Tendency of Accounting Fraud in the OPD of Denpasar City. Partially, the results show that Internal Control Systems have a negative effect, Information Asymmetry has a positive effect, while Compensation Suitability and Compliance with Accounting Rules have a negative effect on the Tendency of Accounting Fraud in the OPD of Denpasar City.   Keywords: Internal Control Systems, Information Asymmetry, Compensation Suitability, Compliance with Accounting Rules, Accounting Fraud Tendency.
PENGARUH DEFFERED TAX DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019 – 2023 Ni Putu Dian Hartini; Made Yudi Darmita; Luh Gede Putri Kusuma Pekerti
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6p543b09

Abstract

Abstract: The Effect of Deferred Tax and Transfer Pricing on Tax Avoidance with Profitability as a Moderating Variable. This study aims to examine the effect of deferred tax and transfer pricing on tax avoidance, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2023. This research employs a quantitative approach using secondary data obtained from annual financial reports. The sample consists of 33 companies selected through purposive sampling, resulting in 112 observations. Data analysis is conducted using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The results indicate that deferred tax has a positive and significant effect on tax avoidance, while transfer pricing has no significant effect. Furthermore, profitability strengthens the relationship between deferred tax and tax avoidance but does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that deferred tax plays a crucial role in corporate tax planning strategies, while transfer pricing is not directly associated with tax avoidance practices in the observed companies.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: (Studi Pada Perusahaan Sektor Teknologi di Indonesia) Indah Lia Puspita; Eka Sariningsih; Indah Yuning Tias
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/0zt82038

Abstract

This study examines the effect of capital structure, dividend policy, working capital efficiency, intellectual capital, Good Corporate Governance (GCG), and growth opportunity on firm value in technology sector companies listed on the Indonesia Stock Exchange during 2022–2024. This research uses a quantitative approach with secondary data from financial and annual reports. The sample consists of 31 companies selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results show that capital structure, dividend policy, working capital efficiency, and Good Corporate Governance do not significantly affect firm value. In contrast, intellectual capital and growth opportunity have a positive and significant effect. These findings indicate that knowledge-based assets and growth potential are key factors in increasing firm value, especially in the technology sector.
Strategi Keberlanjutan di LPD Desa Adat Tulikup Kelod Ni Made Ayu Kurnia Sari; I Wayan Sudiana; I Putu Fery Karyada
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cjc9q611

Abstract

This study aims to analyze the sustainability strategies implemented by LPD Desa Adat Tulikup Kelod in addressing an acute liquidity crisis and fraud. The institution was on the brink of bankruptcy with a cash ratio of 0.22% and financial irregularities reaching IDR 15.6 billion. A descriptive qualitative method was employed, using in-depth interviews with the the traditional leader of the village (Bendesa Adat), the Chairperson of the PAS Team, and the Acting Chairperson of the LPD. Data were analyzed using the Miles and Huberman model with source triangulation. The results reveal that the sustainability strategy was an autonomous intervention by the Traditional Village through the formation of the PAS Team (Recovery, Audit, and Solution). Utilizing the “Focus on Solution” paradigm and “Strategy × Execution = Result” model, the team executed comprehensive restructuring. Short-term strategies focused on immediate recovery through investigative audits and aggressive debt collection, while long-term strategies emphasized governance transformation and risk mitigation. The study concludes that institutional sustainability is rooted in social legitimacy restoration and the integration of managerial, financial, and socio-cultural aspects. This intervention successfully restored the LPD's resilience, achieving a real profit of IDR 1.4 billion by 2022.

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