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Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 317 Documents
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PENGARUH PENGUNGKAPAN EMISI GAS RUMAH KACA DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Lestasi, Delisa; Baihaqi, Baihaqi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.15-32

Abstract

This study examines the effect of greenhouse gas emission disclosure and environmental performance on firm value from the perspective of signaling theory. The research focuses on mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Firm value is proxied by Tobin’s Q, greenhouse gas emission disclosure is measured using a content analysis–based disclosure index, and environmental performance is represented by the PROPER rating. Panel data are analyzed using multiple linear regression. The results indicate that greenhouse gas emission disclosure has a positive and significant effect on firm value, suggesting that emission disclosure serves as a credible sustainability signal for investors. In contrast, environmental performance measured through PROPER does not significantly affect firm value, indicating that compliance-based environmental indicators have limited signaling power in capital markets. Financial control variables, including profitability, leverage, and firm size, function as control factors in explaining firm value. This study contributes to the signaling theory literature by highlighting that different types of environmental signals possess varying strengths in influencing firm value, particularly in the context of emerging capital markets. The findings also provide insights for managers and regulators regarding the importance of enhancing quality of environmental disclosure beyond minimum regulatory compliance
Efektivitas Proses Audit Di Era Masyarakat 5.0 Hariyani, Azkia; Muluk, M. Adrian
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.62-76

Abstract

Increasingly complex financial transactions require auditors to identify and analyze material misstatements in financial statements accurately and precisely within a reasonable timeframe, making audit process effectiveness a critical issue. This study examines the effects of artificial intelligence, big data analytics technology, and computer-assisted audit techniques on audit process effectiveness using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Data were collected through questionnaires distributed to 70 external auditors working in public accounting firms in South Jakarta and were analyzed using SmartPLS version 4.1. The findings indicate that the use of artificial intelligence and big data analytics technology does not have a significant effect on audit process effectiveness, whereas the use of computer-assisted audit techniques has a significant positive effect. These results provide practical insights for public accounting firms to enhance human resource readiness, organizational support, and technological infrastructure to optimize the use of modern audit technologies and improve audit process effectiveness. From a theoretical perspective, this study extends the application of the UTAUT framework by providing empirical evidence on the role of modern audit technologies in shaping audit process effectiveness within the Indonesian auditing context.
KEY DETERMINANTS DRIVING AUDITEE SATISFACTION-TECHNICAL AUDIT DOMINANCE AND RESPONSIVENESS BACKFIRE IN MALUKU Leiwakabessy, Theophilia Fina Febrione; Lewaru, Trisna Sary; Kriswantini, Dwi; Putuhena, Hempry; Fauzan, M Rifkhi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.107-121

Abstract

This study examines the influence of audit quality dimensions on auditee satisfaction in the Indonesian public sector, specifically within the Maluku Provincial Government. Using the AUDITQUAL framework, this quantitative study employs a survey design with 138 respondents from Regional Government Organizations (OPD). Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the relationships between six audit quality dimensions (reputation, expertise, capability, independence, responsiveness, and empathy) and auditee satisfaction. Four of six hypotheses were supported. Expertise emerged as the strongest predictor of auditee satisfaction, followed by capability, reputation, and independence. Interestingly, responsiveness showed a significant negative relationship with auditee satisfaction, while empathy had no significant effect. This research addresses the gap in auditee perspective studies in Indonesian public sector auditing, revealing that technical quality dimensions outweigh service quality in determining satisfaction, contrary to private sector findings. The negative effect of responsiveness provides new insights into auditor-auditee dynamics in governmental contexts. Auditee satisfaction is more determined by auditor technical quality compared to relational quality. The stewardship theory framework that emphasizes that auditors as stewards need to build trust through professional competence and independence, not through emotional closeness that can threaten objectivity
APAKAH PERTUMBUHAN PERUSAHAAN MEMODERASI PRAKTIK KEBERLANJUTAN, KEPEMILIKAN INSTITUSIONAL, DAN KESULITAN KEUANGAN AKIBAT PENGHINDARAN PAJAK PERUSAHAAN? Putri Anasyah, Abela; Solikhah, Badingatus
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.229-244

Abstract

Corporate Tax Avoidance (CTA) remains a critical issue in developing countries such as Indonesia, where fiscal capacity heavily depends on corporate tax compliance. Prior studies examining the roles of CSR Disclosure (CSRD), Institutional Ownership (IOW), and Financial Distress (FD) on CTA report inconsistent findings and are predominantly limited to specific industries. Addressing this gap, this study investigates the relationships between CSRD, IOW, and FD on CTA, while incorporating Firm Growth (FG) as a moderating variable within a comprehensive cross-industry framework. Using secondary data from Refinitiv, this study analyzes 4,066 firm-year observations of all non-financial firms listed on the IDX 2020-2024. FEM regression is employed. The findings reveal that CSRD and FD are significantly positively associated with higher CTA, whereas IOW significantly constrains CTA. FG as a moderator significantly weakens the positive relationship of FD-CTA, but does not moderate CSRD or IOW effects. Robustness tests confirm result stability. Using a large cross-industry sample in a developing country, this study reduces sectoral bias in prior research. This study contributes it extends agency theory by showing that firm growth conditions distress-driven CTA.
Peran Pengendalian Internal dalam Mewujudkan Keberlanjutan Keuangan Pemerintah Daerah di Indonesia Paundanan, Grayesta; Tenripada, Tenripada; Yunia, Latifah Sukmawati; Furqan, Andi Chairil; Yudistira, Fajar Gilang
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.93-106

Abstract

This study examines the differentiated impacts of the Government Internal Control System (SPIP) and the Regional Government Internal Supervisory Apparatus (APIP) on local government financial sustainability in Indonesia. Using secondary data from 2,690 observations of provincial, city, and regency governments during 2018–2022, this study employs multiple regression analysis. The findings show that APIP has a significant positive effect on efficiency and effectiveness, but a significant negative effect on equity in financial management. In contrast, SPIP is found to significantly influence only the efficiency dimension. This study contributes novel empirical evidence that internal control mechanisms do not affect financial sustainability uniformly, but instead play differentiated roles across efficiency, effectiveness, and equity dimensions. By integrating Agency Theory and Legitimacy Theory, this study provides a clearer theoretical explanation of how APIP and SPIP address agency problems and legitimacy pressures in local government financial management. The results suggest that while APIP enhances resource optimization, it faces challenges in ensuring equitable fund distribution. Therefore, local government financial sustainability can be strengthened through targeted optimization of SPIP and reinforcement of APIP’s supervisory role, particularly in promoting distributive justice.
Pengaruh Efektivitas Pemerintah dan Transparansi Anggaran Terhadap Pencapaian SDG 8 Moh. Rafli; Masdar, Rahma; Furqan, Andi Chairil; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.215-228

Abstract

This study examines whether government effectiveness and budget transparency affect the achievement of Sustainable Development Goal 8 (SDG 8), which focuses on promoting decent work and sustainable economic growth across countries. Drawing on public financial governance and good governance perspectives, this study employs a quantitative approach using panel data from 115 United Nations member states, comprising 442 observations over the period 2017–2023. Government effectiveness is measured using the Worldwide Governance Indicators, while budget transparency is captured through the Open Budget Survey, with the natural logarithm of GDP included as a control variable. Panel regression techniques are applied to ensure consistency with the cross-country and time-series structure of the data. The results indicate that government effectiveness and budget transparency have positive and statistically significant effects on the achievement of SDG 8. These findings highlight the importance of transparent budgeting practices and effective public sector governance in improving resource allocation efficiency and supporting labor market and economic growth outcomes. This study contributes to the accounting and public sector literature by providing cross-country empirical evidence on the role of public financial governance in advancing sustainable development outcomes related to decent work and economic growth.
ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INNOVATION, AND ENVIRONMENTAL PERFORMANCE IN BATIK MSMES Utami, Cahyaning Fitri Wulan; Wardani, Marita Kusuma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.77-92

Abstract

This study examines how environmental management accounting (EMA) contributes to improved environmental performance, particularly among SMEs in developing economies. Moving beyond identifying direct relationships, it explores the mechanism through which this influence occurs. Drawing on the Natural Resource-Based View and Stakeholder Theory, the study investigates both the direct effect of EMA on environmental performance and its indirect effect through green innovation among Batik MSMEs in the Surakarta Residency. A quantitative approach was employed, with data collected from 60 owners and managers and analyzed using PLS-SEM to test direct and mediating relationships. The results indicate that EMA has a positive and significant effect on environmental performance. In addition, EMA encourages green innovation, which further enhances environmental outcomes. These findings highlight green innovation as a key mechanism through which internal accounting practices are translated into tangible environmental improvements. Theoretically, the study integrates the Natural Resource-Based View and Stakeholder Theory by framing EMA as a strategic internal capability that enables firms to address stakeholder expectations through innovation. Empirically, it provides evidence from an emerging economy context and offers practical insights for SME managers aiming to achieve sustainable competitive advantage.

Page 32 of 32 | Total Record : 317

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