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<![CDATA[PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Fauji, Fauji]]>;
<![CDATA[Nurdiansyah, Dian Hakip]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v21i1.161
<![CDATA[The rapid development of technology presents a significant challenge for entities in Indonesia. This is primarily due to the expectation that technological advancements should be accompanied by an increase in human resource capabilities. In addition, there are adverse effects that may arise, particularly for entities within the media industry sub-sector. One such impact is the growing public interest in video streaming services, which may affect the Firm Value. This study aims to examine the effect of the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER) on Firm Value, both partially and simultaneously. The research focuses on DAR and DER within media industry sub-sector entities to assess whether the assets and equity owned by these entities are sufficient to meet their liabilities, and whether increases in these financial ratios have an impact on Firm Value. A quantitative research method was employed, with the population and sample comprising entities from the media industry sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The results of this study indicate that both the Debt to Asset Ratio and the Debt to Equity Ratio have a significant influence on Firm Value, whether measured individually (partially) or collectively (simultaneously).]]>
<![CDATA[ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN ]]>
<![CDATA[Febrianto, Irwan]]>;
<![CDATA[Ethika, Ethika]]>;
<![CDATA[Yunilma, Yunilma]]>;
<![CDATA[Rifa, Dandes]]>;
<![CDATA[Helmawati, Helmawati]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v21i1.162
<![CDATA[Environmental accounting is an important element in corporate reporting as a form of responsibility for the impact of business activities on the environment. However, environmental accounting practices in Indonesia are still diverse and not optimal, and accountants' attention to this issue is considered low. This study aims to analyze the perceptions of the accounting profession, namely auditors, accounting educators, and corporate accountants, regarding the basic concepts, disclosures, and measurements of environmental accounting. Data were collected through the distribution of Google Form-based questionnaires via WhatsApp and analyzed using the Kruskal-Wallis test. The results showed that there was no significant difference in perception between respondent groups regarding the basic concepts and disclosures of environmental accounting. However, there was a difference in perception in terms of measurement, where accounting educators tended to believe more that environmental costs could be measured in monetary units, compared to auditors and corporate accountants. This difference is likely due to a stronger theoretical approach in accounting educators, while practitioners face constraints in measurement validity. This study reinforces the urgency of preparing environmental accounting standards that can be applied widely and consistently in Indonesia]]>
<![CDATA[PENGARUH AUDIT TENURE, UKURAN KAP DAN FEE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[Yulianti, Maissy Syahri]]>;
<![CDATA[Novianti, Neva]]>;
<![CDATA[Puspa, Dwi Fitri]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v21i1.163
<![CDATA[This study aims to empirically prove the influence of audit tenure, public accounting firm (KAP) size and audit fees on the integrity of financial statements. In this study, the sampling method uses purposive sampling, which resulted in 27 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period with a total of 81 data, used as populations and samples. This study uses secondary data, namely annual reports and company financial statements obtained from www.idx.co.id websites and company websites. The data analysis methods applied include descriptive statistical analysis and multiple linear regression analysis of panel data with the help of eviews 12 software. The results of this study show that the audit tenure variable and the size of KAP have an effect on the integrity of financial statements, and the audit fee variable has no effect on the integrity of financial statements.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN DAN GENDER DIVERSITY TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Septiani, Serli]]>;
<![CDATA[Puttri, Daniati]]>;
<![CDATA[Rifa, Dandes]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v21i1.167
<![CDATA[The purpose of this study is to empirically examine the influence of ownership structure and gender diversity on corporate financial performance. The population in this study includes manufacturing companies in the industrial sector listed on the Indonesia Stock Exchange for the years 2018-2022. The sample in this study was determined using purposive sampling techniques, resulting in 135 observations from 27 companies that met the sample criteria. The type of data used in this study is secondary data obtained from annual reports sourced from the official website of the Indonesia Stock Exchange and the official websites of the companies. Hypothesis testing was conducted using multiple linear regression analysis. The results show that female members of the Board of Commissioners have a significant positive effect on corporate financial performance, while managerial ownership, institutional ownership, and female members of the Board of Directors do not affect corporate financial performance.]]>
<![CDATA[PROFITABILITAS SEBAGAI MEDIATOR DALAM PENGARUH DIVERSITY DAN INCLUSION TERHADAP NILAI PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Attamimi, Fauzan]]>;
<![CDATA[Sundari, Siti]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 2 (2025): Oktober 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v21i2.176
<![CDATA[This study aims to analyze the impact of diversity, inclusion, and profitability on firm value and the role of profitability as a mediator in companies in the basic materials sector. This study applies a quantitative approach. The data used are secondary data obtained from the company's annual report and sustainability report. The data were analyzed using SPSS software through a series of analytical methods such as descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The findings of this study indicate that diversity and inclusion have an influence on firm value and profitability. Furthermore, profitability is proven to significantly impact firm value, but cannot act as a mediator in the relationship between diversity and inclusion on firm value. These findings indicate that diversity and inclusion practices not only have a direct impact on firm value but also strengthen the company's profitability performance. This study enriches the literature on the role of diversity and inclusion in the context of firm value and provides the latest empirical evidence in the material-based industrial sector. These results emphasize the importance of managing diversity and inclusion as a long-term strategy to increase organizational trust and stability.]]>
<![CDATA[FACTORS AFFECTING THE ACCURACY OF FINANCIAL REPORTING WITH GOING CONCERN AUDIT OPINION AS A MODERATION VARIABLE ]]>
<![CDATA[Yumaiza, Tesa]]>;
<![CDATA[Yunilma, Yunilma]]>;
<![CDATA[Rahmawati, Novia]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v22i1.235
<![CDATA[A going concern audit opinion is critical for stakeholders to evaluate an entity’s financial health and predict its ability to continue operations in the foreseeable future. This study aims to examine the factors that affect the accuracy of financial reporting with the audit opinion going concern as a moderation variable. The research methodology uses secondary data analysis from the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2020-2024, with a total of 60 samples obtained through purposive sampling methods from www.idx.co.id sites. Data analysis was carried out by logistic regression using SPSS 27. The results of the study show that profitability and liquidity have no effect on the accuracy of financial reporting, while solvency and company size have a positive effect on the accuracy of financial reporting. In addition, the going concern audit opinion is not able to moderate the influence between profitability and company size on the accuracy of financial reporting, but it is able to moderate the influence between liquidity and solvency on the accuracy of financial reporting.]]>
<![CDATA[TELAAH PERAN PREVENTIF FRAUD SEBAGAI MEDIATOR DETERMINAN KINERJA ORGANISASI PENGELOLA ZAKAT ]]>
<![CDATA[Faturahman]]>;
<![CDATA[Saputra Tanjung, Ferri]]>;
<![CDATA[Satria Fikri, Atar]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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<![CDATA[Zakat Management Organizations are not fraud-proof. The numerous cases of misuse of institutional funds have led to a growing crisis of trust among potential donors. The numerous cases of zakat fund misuse are caused by the internal governance, internal control, and whistleblowing systems of zakat management organizations in Indonesia, which are still lacking. This research aims to examine the influence of institutional governance, internal control, and the whistleblowing system on fraud prevention and the role of fraud prevention as a mediating variable of institutional governance, internal control, and the whistleblowing system on the performance of zakat management organizations in Jambi City. The research was conducted using a quantitative approach using primary data collected through questionnaires and analyzed using PLS. The research objects were zakat management organizations in Jambi City. The results show that institutional governance and the whistleblowing system have a positive but insignificant effect on fraud prevention in zakat management organizations, while the internal control system has a positive and significant effect. Fraud prevention has been shown to have a positive and significant effect on organizational performance. However, institutional governance, internal control systems, and whistleblowing systems did not significantly influence organizational performance, either directly or through fraud prevention as a mediating variable. ]]>
<![CDATA[ANALISIS DETERMINAN PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT DI INDUSTRI TEMBAKAU INDONESIA ]]>
<![CDATA[Dewi Saputri, Anisa Atla]]>;
<![CDATA[Sudibyo, Yudha Aryo]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v22i1.277
<![CDATA[This study aims to analiyze the impact of profiitability, leveriage, and audit quality on tax avoidance in tobacco companies listied on the Indonesia Stock Exchange during the 2020-2024 period. Profitability is measured using Return on Assets (ROA), leverage is measured using Debt to Equity Ratio (DER), and audit quality is measured by a dummiiy variable for Big Four vs Non-Big Four audit firms. Tax avoidance is measured using the Cash Effiective Tax Rate (CETR). The study employs a multiple regression analiysis to test the hyipotheses. The sample consists of 20 firm observations selected using a purposive sampling technique based on data availability and completeness criteria. The finidings indicate that profitiability has no significant effect on tax avoidance, while leverage has a positive but statistically insignificant effect. Audit quality, as measured by KAP, does not significantly influence tax avoidance either. This study contributes to the tax accounting literature by providing empirical evidence from the tobacco industry, which is characterized by strict regulatory environments. The findings imply that factors beyond financial performance and audit quality may play a more dominant role in influencing tax avoidance practices, suggesting the need for more comprehensive regulatory and supervisory approaches. The study concludes that while audit quality and leverage are relevant factors, there are other underlying variables influencing tax avoidance in the tobacco sector.]]>
<![CDATA[EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY ]]>
<![CDATA[Nurfaadila, Yasmin]]>;
<![CDATA[Deliana, Deliana]]>;
<![CDATA[Afriani, Selfi]]>;
<![CDATA[Syahputra, Rizki]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v22i1.285
<![CDATA[This study aims to examine the effect of audit rotation, audit committee, and auditor specialization on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs secondary data obtained from the companies’ annual reports and the official website of the Indonesia Stock Exchange. The sampling technique used is purposive sampling. Based on the predetermined criteria, 81 companies were selected as the sample with a five-year observation period, resulting in a total of 405 observations. Data were collected through the documentation method and analyzed using logistic regression with the assistance of SPSS version 27. The results indicate that audit rotation does not have a significant effect on audit quality. Meanwhile, the audit committee has a positive effect on audit quality. Auditor specialization also shows a positive and significant effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange. ]]>
<![CDATA[TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS ]]>
<![CDATA[Odiatma, Fajar]]>;
<![CDATA[Zarefar, Atika]]>;
<![CDATA[Afriana Hanif, Rheny]]>;
<![CDATA[Abdurrahman, Rezi]]>;
<![CDATA[Multi Konvokesen Adiman, Raja]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v22i1.291
<![CDATA[This study examines the effects of independent board and audit committee expertise on Top Management Teams (TMT) and Real Earnings Management (REM) relationships.The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2024 with a total of 240 companies. Analysis of the research model using General Least Square (GLS). TMT financial and accounting skills are positively associated with REM. On the other hand, the financial and accounting expertise of the independent board and audit committee has a negative impact on the relationship between TMT and REM expertise. Other findings show consistent results for family firms and non-family firms. These findings are relevant and have implications for public policies related to good corporate governance (GCG), especially in countries with a two-tier system. The impact of the financial and accounting expertise of independent board and audit committee as a moderating variable in the relationship between TMT expertise and REM practices is still rare, especially in countries with two-tier systems. The results of this study show the importance of financial and accounting expertise from independent board and audit committees for effective control mechanisms that can ultimately reduce information asymmetry, especially information related to company profits.]]>
