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Jurnal Akuntansi dan Governance
Published by Universitas Muhammadiyah Jakarta
ISSN : -     EISSN : 27454711     DOI : http://dx.doi.org/10.24853/jago
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan Praktik di Korporasi; (3) Akuntansi dan Governance Pada Organisasi Nirlaba; (4) Akuntansi dan Governance di Pemerintahan; (5) Akuntansi dan Governance dalam Perpajakan, (6) Governance dalam Sistem Informasi dan Teknologi; (7) Governance dalam Pemeriksaan dan Forensik ; (8) Governance Berbasis Etika.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 68 Documents
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Pengaruh Kebijakan Dividen, Struktur Modal, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan Sidiki, Julio Indra Pratama; D P Aritonang, Reikman
Jurnal Akuntansi dan Governance Vol. 6 No. 1 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.1.1-22

Abstract

Object: This study aims to analyze the effect of dividend policy, capital structure, firm size, and profitability on firm value in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Design/Methodology/Approach: Quantitative approach was employed using secondary data obtained from the financial statements available on the official website of the Indonesia Stock Exchange. The study sample comprises 46 publicly listed companies in the consumer goods sector, resulting in a total of 230 firm-year observations. Data analysis was conducted using panel data regression with the assistance of EViews 13 software. Findings: The results indicate that dividend policy and firm size have a positive and significant effect on firm value. In contrast, capital structure and profitability do not have a significant impact on firm value. Theoretical Contribution: This study contributes to the literature by reinforcing signaling theory and agency theory in the context of dividend policy and capital structure. The findings suggest that dividends serve as positive signals to investors, while firm size reflects a company’s competitive strength in the market. Practical/Policy Implications: The results are valuable for corporate management in formulating dividend policies and expansion strategies and assist investors in evaluating firms based on their size and dividend decisions. Limitations: The study is limited to manufacturing firms in the consumer goods sector listed on the IDX and relies solely on secondary data from financial statements. Additionally, Price to Book Value (PBV) data for the year 2017 was excluded due to time and resource constraints. Keywords: Dividend Policy, Capital Structure, Firm Size, Profitability, Firm Value
Peran Pengungkapan Sosial Berkelanjutan dalam Upaya Penanggulangan Eksploitasi Pekerja Anak: Sebuah Tinjauan Literatur Nafi'ah, Zahra Zuhrotun; Bandiyono, Agus
Jurnal Akuntansi dan Governance Vol. 6 No. 1 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.1.23-37

Abstract

Object: This study aims to analyze how and why companies disclose issues related to child labor, as well as to examine the effectiveness of social disclosure in addressing the exploitation of child labor.Methodology: This research employs a literature review method by analyzing scholarly articles relevant to the topic.Findings: The findings reveal that disclosure practices concerning child labor remain limited and inadequate across various regions. Such disclosures are often driven by the desire to enhance stakeholder trust but may also serve as a form of greenwashing. The effectiveness of social disclosure in addressing child labor exploitation depends on the quality of the disclosures, support from multiple stakeholders, and the integration of disclosure efforts with appropriate oversight mechanisms and incentive structures.Theoretical Contribution: This study contributes to the theoretical discourse by offering conceptual insights and serving as a reference for future research on the role of social disclosure in mitigating child labor exploitation.Practical/Policy Implications: Practically, the findings can inform policymakers, particularly in considering the reinforcement of sustainability reporting regulations with a specific emphasis on social aspects.Limitations: This study is limited by its reliance on a literature review method, constrained to articles published within specific timeframes and academic databases.Keywords: child labor, social disclosure, sustainability accounting, child labor exploitation.
Eksperimen Gamifikasi dalam Pembelajaran Etika Akuntansi: Analisis Pengaruh terhadap Kesadaran dan Pengambilan Keputusan Etis Djauhar Edi Purnomo Djauhar; Khoirul Fatah
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.125-150

Abstract

Objectives: This research evaluates gamification effectiveness in improving ethical awareness and moral decision-making of Indonesian accounting students.Design/method/approach: Quantitative quasi-experimental design on accounting students from three Pekalongan universities (Stratified Random Sampling). Experimental group received gamification (interactive scenarios, rewards, competition); control group received conventional teaching. Pre-post test data via ethical sensitivity questionnaire and case simulations, analyzed using multiple linear regression in SPSS v24 (α=0.05; Cohen's d).Results/findings: Gamification group showed 24.2% increase in ethical awareness (p<0.001, Cohen's d=1.68) vs. 6.8% in control; moral decision-making improved by 12.8 points. Superior across all dimensions.Theoretical contribution: Reinforces experiential learning theory (Kolb, 1984), social constructivism (Vygotsky, 1978), and Four-Component Model (Rest, 1986) in accounting ethics education. Tested hypotheses (H1-H3) confirm gamification enhances ethical awareness and moral decision-making, with ethical awareness as mediator. Extends gamification literature (Deterding et al., 2011) in Indonesia's collectivist cultural context.Practical contribution: Integrate gamification into ethics/auditing curricula; train faculty and partner with industry for relevance.Limitations: Limited geographic scope (Pekalongan); short duration, simulation-based measurement only. Suggestion: national longitudinal studies.
Determinan Kualitas Laba Sektor Industri: Persistensi Laba, Peluang Pertumbuhan, Perataan Laba dan Peluang Investasi Febri Rahmi; Elfiandri
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.236-262

Abstract

Objectives: Earnings information is important for investors and creditors in decision-making because it reflects the stability and sustainability of a company’s performance. High-quality earnings can reduce risk and uncertainty and are reflected in stock prices. This study aims to analyze the effects of earnings persistence, growth opportunities, income smoothing, and the investment opportunity set (IOS) on earnings quality. Design/methodology/approach: This study employed a quantitative approach using a sample of 25 industrial sector companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling resulted in 100 observations. The data were analyzed using multiple linear regression with EViews. Results/findings: Growth opportunities have a significant effect on earnings quality, whereas earnings persistence, income smoothing, and IOS have no significant effect. Theoretical contribution: This study extends the literature by showing that earnings quality is also influenced by factors beyond earnings characteristics and investment opportunities. Practical contribution: The findings encourage investors and management to assess and improve earnings quality through high-quality financial reporting and good corporate governance. Limitations: This study is limited to industrial sector companies and the four examined determinants.
Nilai Perusahaan Sektor Property dan Real Estate: Peran Intellectual Capital, Business Risk, dan Financial Distress Susi Susilawati; Ariana Sifa Mufliha; Samukri; Maria Suryaningsih
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.151-180

Abstract

Objectives: To analyze the relationship between intellectual capital and business risk on financial distress and its impact on firm value. Design/method/approach: The sample selection method used purposive sampling, selecting 49 property and real estate companies listed on the Indonesia Stock Exchange (IDX). Data analysis used balanced panel data regression, while the indirect effect was tested using the sobel test. Results/findings: The results indicate that intellectual capital does not affect financial distress, whereas business risk has a significant positive impact. Furthermore, intellectual capital and financial distress have a negative effect, while business risk has a significant positive effect on firm value. Financial distress mediates the relationship between intellectual capital and business risk on firm value. Theoretical contribution: This study strengthens the relevance of signaling theory and the risk theoretical framework in explaining how intellectual capital and business risk influence firm value. Practical contribution: Provides implications for management in strengthening intellectual capital, managing business risk, and minimizing financial distress. For investors, these findings help clarify the role of business risk and financial distress in determining a firm's value. Limitations: This study is limited to property and real estate companies. Future research could expand the research object and add other variables to capture financial dynamics more comprehensively
Peran Firm Size dalam Memoderasi Pengaruh Operating Capacity dan Net Profit Margin Terhadap Financial Distress Shayla Ayuningtias; Dahlia Tri Anggraini
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.219-235

Abstract

Objectives: analyzing the role of firm size in moderating the influence of operating capacity and net profit margin on financial distress in the pharmaceutical sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Design/method/approach: this study used quantitative methods with secondary data collected from financial reports available on the official website of the Indonesia Stock Exchange. The number of sample was eleven (11) companies. This study uses Moderating Regression Analysis (MRA) for data analysis. Results/findings: The results indicate that operating capacity has no significant effect on financial distress, while net profit margin has a significant positive effect. In terms of moderating effect, firm size cannot moderate the effect of operating capacity on financial distress, but firm size does moderate the effect of net profit margin on financial distress. Theoretical contribution: The results confirm the validity of the signaling theory, which states that signals in financial reports can indicate positive or negative company growth. Positive financial signals indicate increasing company growth, while negative signals indicate negative growth. Therefore, this study contributes to increasing insight into the signs of financial distress in pharmaceutical companies in Indonesia. Practical contribution: The research results can be a reference for shareholders and other stakeholders in detecting financial distress that occurs in the pharmaceutical industry, as seen in signals from financial reports, especially those related to fluctuations in operating capacity, net profit margin, and firm size moderation. Limitations: The coefficient of determination value is classified as moderate, namely 52%, while the remaining 48% is explained by other variables not examined in this study
Audit Judgment dan Kegagalan Risiko Deteksi Fitri Awaliyah; M. Nur A. Birton
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.181-218

Abstract

Objectives: First, to identify and analyze the negative impacts of audit judgment based on four aspects of detection risk. Second, to classify these impacts into dharuriyyah, hajiyyah, and tahsiniyyah mafsadah to explain their urgency and ethical implications.Design/method/approach: The study adopts a qualitative, tawhid-based paradigm using semi-structured interviews with auditors from five public accounting firms. Data are analyzed through Braun and Clarke’s thematic analysis, with Ibn Ashur’s mafsadah serving as the primary interpretive framework.Results/findings: The analysis identifies thirteen core themes that shape audit risk detection. Limitations within these themes are shown to increase the likelihood of undetected material misstatements.Theoretical contribution: This study enriches the audit judgment literature by integrating Ibn Ashur’s mafsadah into detection risk analysis, framing audit failure as not only a technical issue but also an ethical and social problem with systemic implications.Practical contribution: The findings highlight the need to strengthen technical competence, audit procedures, sampling, and the assessment of financial reporting complexity to enhance detection risk. These insights are relevant for audit firms, regulators, and professional bodies in formulating standards-compliant policies that safeguard the public.Limitations: The qualitative scope and limited number of informants constrain generalizability, the use of Ibn Ashur’s mafsadah entails interpretive subjectivity.
Determinasi Effective Tax Rate pada Perusahaan Subsektor Kimia di Bursa Efek Indonesia Wulan Nadirawati; Reika Happy Sugiastuti
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.263-279

Abstract

Objectives: This study aims to analyze the determinants of the Effective Tax Rate through leverage, liquidity, and profitability in chemical subsector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Design/method/approach: This study employs a quantitative method using secondary data and a purposive sampling technique, resulting in a sample of eight companies. Data were analyzed using multiple linear regression with SPSS 25. Results/findings: The results indicate that leverage and profitability have a significant effect on the Effective Tax Rate, while liquidity does not have a significant effect on the Effective Tax Rate. Theoretical contribution: This study enriches the literature on the application of agency theory by explaining the influence of leverage, liquidity, and profitability on the Effective Tax Rate in chemical subsector companies Practical contribution: The findings provide insights for company management in evaluating capital structure, liquidity, and profitability to optimize tax management. They are also useful for investor, financial analysts, and the Directorate General of Taxes in assessing corporate tax risk and supporting tax compliance monitoring. Limitations: This study is limited to chemical subsector companies listed on the Indonesia Stock Exchange during the 2021-2025 period.

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