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SALAM FADILLAH ALZAH
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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 162 Documents
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The Influence of Sustainability Reporting and Risk Management on the Profitability of Publicly Listed Banks Janice, Laurensia; Handoko, Jesica
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1495

Abstract

This study examines the influence of sustainability reporting and risk management on the profitability of Indonesian publicly listed banks on the Indonesia Stock Exchange (IDX) during 2019 to 2023. The study evaluates the causal relationship between dependent variable, which is the profitability (measured by ROA and ROE) and independent variables, including sustainability reporting disclosure and CAR, NPL, and LDR. This study also uses control variables, such as leverage (DER), bank size, and COVID-19 period. By exploring whether banks' commitment to sustainability reporting and effective risk management practices contribute to their profitability, the study provides valuable insights for stakeholders, policymakers, and investors seeking to improve corporate performance. The research data are analyzed using descriptive statistics and panel regression with SPSS. Through purposive sampling, 70 banking companies were selected. The findings reveal that sustainability reporting does not significantly impact the profitability of Indonesian publicly listed banks. While risk management was measured with three proxies, with NPL having a significant impact, CAR and LDR showed mixed findings with significance and nonsignificance on profitability. Additionally, bank size and the COVID-19 period which serve as control variables significantly influenced the relationship between the independent and dependent variables.
Akuntan Manajemen sebagai Mitra Bisnis: Dampak Digitalisasi dan Keberlanjutan dalam Transformasi Peran Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1499

Abstract

This study explores management accountants' evolving role and professional identity, focusing on the shift from traditional cost controllers to strategic business partners. Through a bibliometric analysis and systematic literature review (SLR), the study synthesizes findings highlighting the impact of digital transformation, including cloud-based ERP systems, AI, and business intelligence (BI), on the competencies and practices of management accountants. The analysis reveals that while digital tools enable increased participation in data-driven decision-making and sustainability efforts, challenges remain in overcoming traditional practices, cultural constraints, and the need for new skill sets. The findings also highlight management accountants' barriers to integrating sustainability into their roles. Despite these challenges, the study contributes to the literature by offering new insights into the professional identity transformation and providing practical guidance for organizations in facilitating this transition. The study further emphasizes the importance of enhancing education and training to equip management accountants with the necessary competencies for future roles. Future research is encouraged to address the gaps in technology adoption and organizational culture that hinder the full realization of this professional evolution.
Akuntabilitas Dana Lingkungan Hidup Indonesia: Studi Kasus pada Program Dana Bergulir Sektor Kehutanan Mais, Rimi Gusliana; Baya, Hindar
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1523

Abstract

This study examines accountability mechanisms within the Indonesian Environment Fund (IEF) using a qualitative case study approach. It analyzes institutional practices, financial governance structures, and key challenges in managing environmental funds, with particular emphasis on the revolving fund program for forestry enterprises. The findings indicate that IEF demonstrates strong institutional commitment to accountability through the internalization of “ECO CARES” values, supported by a multi-tiered governance framework that includes the Internal Audit Unit, Supervisory Board, Audit Committee, and oversight from the Directorate General of Treasury, complemented by layered audits and disclosure mechanisms. Despite these strengths, several limitations persist. Fragmented information systems, semi-manual processes, slow digitalization, and persistent non-performing loans hinder transparency, real-time monitoring, and effective fund management. Addressing these issues requires integrated digital systems, enhanced credit risk management, capacity building, and strengthened internal and external oversight, particularly through empowering the Internal Audit Unit (SPI). The study contributes to the discourse on climate finance accountability in the public sector and offers policy insights for strengthening environmental fund governance under the Public Service Agency (PSA) model, with particular relevance for developing countries such as Indonesia.
Analisis Kemampuan Manajemen Laba Memediasi Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan Simorangkir, Melyanti; Suhartono, Sugi
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1588

Abstract

This research examines the impact of profitability and leverage on firm value, with earnings management serving as a mediating variable. Grounded in agency and signaling theories, the study employs secondary data from 44 non-cyclical consumer sector firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The findings reveal that both profitability and leverage exert a direct, positive, and significant influence on firm value. Furthermore, profitability is found to significantly affect earnings management. However, the results indicate that earnings management does not play a significant mediating role in the relationship between profitability or leverage and firm value.
Pengaruh Profitabilitas, Leverage, dan Komite Audit pada Environmental Disclosure dengan Kinerja Lingkungan sebagai Variabel Moderasi Baihaqi, Khafidz; Wahyuningrum, Indah Fajarini Sri
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1586

Abstract

This study examines the effect of profitability, leverage, and audit committee on environmental disclosure, with environmental performance as a moderating variable. It is motivated by the persistently low level of voluntary environmental disclosure among Indonesian manufacturing firms, despite existing regulatory frameworks. Using a quantitative causal-comparative design, this study analyzed 20 Basic Material sector companies listed on the Indonesia Stock Exchange during 2021–2024, yielding 80 units of analysis. Environmental disclosure was measured using seven indicators from the 2021 GRI standards, while environmental performance was assessed through the national PROPER rating system. Data were analyzed using multiple linear regression and moderated regression analysis. Results show that environmental performance has a significant positive effect on environmental disclosure, while profitability, leverage, and audit committee show no significant effects. Environmental performance significantly strengthens the effect of leverage on disclosure, but not the effects of profitability or audit committee. These findings support legitimacy and agency theory, highlighting environmental performance as a key driver and moderating mechanism of corporate environmental transparency.
Detection Fraudulent Financial Reporting Using Hexagon Fraud Theory in the Banking Sector Najmuddin, Ahmad Bebin; Widihardimas, Tarcisius Jassien
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1697

Abstract

Fraudulent financial reporting has become a critical issue in the banking sector, as it undermines stakeholder trust and corporate transparency. This study examines the effect of the fraud hexagon elements on fraudulent financial reporting in Indonesian banks during 2020–2024. Using purposive sampling, 42 banks with complete annual reports were selected, resulting in 210 observations. Fraudulent financial reporting was measured using the F-Score Model, while independent variables were proxied through financial, governance, and behavioral indicators, and analyzed using WarpPLS 7.0. The results show that financial targets, ineffective monitoring, and arrogance significantly increase the likelihood of financial statement manipulation, highlighting the role of performance pressure, weak oversight, and managerial ego. In contrast, auditor switching, changes in directors, and collusion do not have a significant effect, suggesting that governance mechanisms may help mitigate these risks. These findings emphasize the importance of strengthening internal controls, improving monitoring effectiveness, and managing performance pressure to prevent fraudulent financial reporting.
Determinants of Audit Opinion Accuracy: The Roles of Auditor Independence and Professionalism Evidence From West Java and Jakarta Satria, Muhammad Rizal
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1751

Abstract

Inaccurate audit opinions in both public and private sectors indicate potential weaknesses in auditor independence and professionalism. This study investigates the effects of auditor independence and professionalism on audit opinion accuracy. A quantitative approach was employed using primary data collected from 142 auditors working in public accounting firms across West Java and DKI Jakarta, Indonesia. The data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that both auditor independence and professionalism have significant positive effects on audit opinion accuracy. However, professionalism exerts a stronger influence than independence, indicating that auditors' competence, professional judgement, and ethical behaviour play a more prominent role in producing accurate audit opinions. The structural model demonstrates moderate explanatory power and strong predictive relevance, as confirmed by PLSpredict analysis. Furthermore, Multi-Group Analysis (MGA) indicates no significant regional differences, suggesting that the structural relationships are stable across both regions. The findings underscore the importance of strengthening auditors' professionalism and ethical competence to improve audit quality and reinforce public confidence in financial reporting.
Persepsi Akuntan terhadap Akuntansi Sosial dan Lingkungan: Survei pada Akuntan Profesional Putuhena, Hempry; Zalni
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1615

Abstract

Social and environmental issues have become a key factor in investment decision-making and business strategies of modern companies. This study examines accountants' perceptions of social and environmental accounting (SEA), which is increasingly important for corporate transparency, accountability, and sustainability. This study uses a survey approach to 68 professional accountants using convenience sampling techniques. Surveys and empirical studies found that accountants generally view SEA positively and recognize its central role in reporting relevant to stakeholders. However, the implementation of SEA remains challenged, particularly in reporting standards, sustainability understanding, and institutional support. These findings underscore the need for strengthening accountants' competencies, harmonizing standards, and continuing education to support the effectiveness of SEA reporting in the future.
Free Cash Flow, Investment Aggressiveness, and Growth Policy on Dividend Safety Gunawan, William Ben
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1624

Abstract

This study analyzes the relationship between free cash flow and dividend safety, moderated by investment aggressiveness and growth policy, in companies listed on the IDX High Dividend 20 during the 2021–2024 period. Using a quantitative approach with PLS-SEM, the results show that free cash flow and growth policy have a positive and significant effect on dividend safety. This indicates that strong free cash flow availability and an aggressive growth policy are crucial factors for companies to sustain dividends safely. In contrast, investment aggressiveness does not have a significant effect on dividend safety. Furthermore, both moderating variables are not proven to influence the relationship between free cash flow and dividend safety. These findings suggest that for companies consistently distributing dividends, the ability to generate free cash flow and adopt growth strategies are the main determinants of dividend safety, regardless of the level of investment aggressiveness. The managerial implication of this study is the importance of focusing on free cash flow management to maintain dividend stability and investor confidence.
Determinan Indikasi Transfer Pricing Berdasarkan Pendekatan Transactional Net Margin Method: Bukti Empiris pada Perusahaan Consumer Non-Cyclicals di Indonesia Paramita, Virya Mukti; Sandra, Amelia
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1824

Abstract

Globalization has caused multinational companies to increase in numbers, which led company’s owners competing fiercely to maintain their position in the perspective of economics and business continuity. Many multinational companies use transactions between related parties with different transaction prices between affiliated companies and third parties. The difference of transaction prices is referred to as transfer pricing. Therefore, this study aims to determine the influence of firm size, related party transactions, debt contracts, and tax haven country on indications of transfer pricing. The research objects in this study are non-cyclical consumer companies listed on the Indonesia Stock Exchange for 2020-2022. The research method for this study uses purposive sampling method with a total of 39 samples and for data testing, this study uses multiple linear regression with IBM SPSS version 26. Based on the data processing results, firm size and debt contract has an effect on transfer pricing, meanwhile related party transactions and tax haven country has no effect on transfer pricing.

Page 16 of 17 | Total Record : 162

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