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Equity: Jurnal Akuntansi
Published by Universitas Bhayangkara Surabaya
ISSN : -     EISSN : 27747204     DOI : http://doi.org/10.46821/equity
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Equity: Jurnal Akuntansi merupakan jurnal elektronik yang berisikan artikel ilmiah, hasil penelitian dan pengabdian masyarakat dalam bidang ekonomi akuntansi. Jurnal ini diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Surabaya. Equity: Jurnal Akuntansi Terbit secara berkala dengan volume dan jumlah terbit yang luas. Mempromosikan segala karya ilmiah yang dihasilkan dengan pendekatan ilmu pengetahuan, teknologi dan seni (ipteks) berbasis ilmu akuntansi secara berkelanjutan. Cakupan keilmuan yang didukung adalah lebih kepada konsentrasi ilmu akuntansi keuangan dan auditing, akuntansi perpajakan dan sistem informasi akuntansi, serta pemberdayaan masyarakat.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "vol. 7 no. 1: september 2026" : 6 Documents clear
Green Technology Investment, Environmental Governance, and Environmental Sustainability in IDX Basic Materials Companies Silpia; Yanti; Ade Trisyanto
Equity: Jurnal Akuntansi Vol. 7 No. 1: September 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v7i1.864

Abstract

This study examines how green technology investment and environmental governance are associated with environmental sustainability among Indonesia Stock Exchange (IDX) basic materials companies during 2020-2024. Using sustainability report data from 20 firms (100 firm year observations), the relationships were estimated with partial least squares structural equation modeling (PLS-SEM). Green technology investment (β = 0.339, t = 4.920, p < 0.001) and environmental governance (β = 0.329, t = 4.804, p < 0.001) were positively associated with environmental sustainability. Model explanatory power was modest (R² = 0.208), and both effect sizes were small (f² = 0.145 and 0.136). Consistent with the Natural Resource Based View (NRBV), the findings suggest that technology investment and environmental governance operate as complementary capabilities, but neither is a dominant explanation of environmental sustainability. The study contributes contextual evidence from an environmentally intensive Indonesian sector while maintaining a noncausal interpretation.
Coretax System Quality and Taxpayer Compliance: Evidence from KPP Pratama Wonocolo Surabaya Shintya Dwi Lestari; Syafi’i; Ali Muhdor
Equity: Jurnal Akuntansi Vol. 7 No. 1: September 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v7i1.878

Abstract

Indonesia's Coretax reform integrates major tax administration services into a single digital platform, making system quality relevant to taxpayer compliance. This study examines the associations of ease of access, data processing speed, and system security with taxpayer compliance among Coretax users at KPP Pratama Wonocolo Surabaya. A cross sectional quantitative survey was analyzed using multiple linear regression on 31 complete responses selected purposively from taxpayers who had used Coretax. The model was significant, F (3,27)= 5.632, p= .004, explaining 38.5% of compliance variance (adjusted R²= .317). Ease of access (β= .124, p=.538) and processing speed (β= .134, p= .455) were not statistically significant, whereas system security was positive and significant (β= .459, p= .027) and had the largest standardized coefficient. The findings indicate that security is the most salient system quality attribute in this sample while emphasizing the need for broader, multisite validation.
Perceived Financial Literacy, Financial Behavior, FoMO, and Students’ Stock Investment Interest Kevin Febriawan; Nurul Qomari; Nurul Iman
Equity: Jurnal Akuntansi Vol. 7 No. 1: September 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v7i1.879

Abstract

Young investors increasingly dominate Indonesia’s capital market, yet investment interest may reflect both financial readiness and social emotional pressure. This study examines the associations of perceived financial literacy, financial behavior, and Fear of Missing Out (FoMO) with stock investment interest among 164 students of the Faculty of Economics and Business, Bhayangkara University Surabaya. Data from a cross sectional survey were analyzed using multiple linear regression. The model was significant, F (3,160)= 56.120, p < .001, with R²= .513 and adjusted R²= .504. Perceived financial literacy (β= .543, p < .001), financial behavior (β= .247, p < .001), and FoMO (β= .133, p= .025) were positively associated with investment interest. Perceived financial literacy had the largest standardized coefficient, while FoMO showed a smaller but detectable association. The pattern suggests that student investment interest reflects financial capability, behavioral readiness, and a social emotional component, supporting investment education that integrates financial knowledge, money management routines, and behavioral awareness.
Asset Structure, Profitability, Liquidity, and Capital Structure in Indonesian Food and Beverage Firms, 2019-2024 Octa Margaretha; Yoga Adi Prayogi; Ria Dini Apriliasari
Equity: Jurnal Akuntansi Vol. 7 No. 1: September 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v7i1.880

Abstract

This study examines associations between asset structure, profitability, liquidity, and capital structure using 42 firm year observations from seven Indonesian food and beverage firms during 2019-2024. Financial ratios were reconstructed from underlying statement accounts; asset structure is measured as non-current assets divided by total assets. Pooled OLS with firm clustered standard errors shows negative associations for asset structure (B=-1.502, p=.010) and liquidity (B=-.278, p=.020), while profitability is not significant (B=.635, p=.675). The model explains 56.9% of sample variation in DER. Random intercept, fixed effects, post listing only, and influential observation checks show that liquidity has the most stable negative pattern, whereas asset structure significance is specification sensitive. The evidence supports cautious pecking order interpretation while highlighting firm heterogeneity and measurement boundaries.
Profitability and Activity Ratio Analysis of PT Gunung Raja Paksi Tbk. Financial Performance, 2021-2024 Niken Septya Harianik; Siti Rosyafah; Elly Yuniar Nitawati
Equity: Jurnal Akuntansi Vol. 7 No. 1: September 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v7i1.881

Abstract

This study evaluates the 2021-2024 financial performance of PT Gunung Raja Paksi Tbk using return on assets, return on equity, total asset turnover, and inventory turnover. It applies descriptive quantitative analysis to public financial statements. The 2024 divestment is treated as a structural break, and continuing operation profit is distinguished from discontinued operation profit. Consolidated ROA and ROE reached 15.65% and 17.97% in 2024, while indicative ratios based on continuing operation profit were only about 2.82% and 3.23%. TATO was 0.44 times and ITO was 2.06 times in 2024. The headline finding is that the consolidated profitability surge cannot be interpreted as pure operating improvement because most profit was associated with discontinued operations and the divestment gain. Performance assessment therefore needs to consider the source of earnings and changes in reporting perimeter.
Working Capital Efficiency and Profitability at PT Wijaya Karya Beton Tbk, 2021-2024 Najwa Naila Ramadhan; Ruchan Sanusi
Equity: Jurnal Akuntansi Vol. 7 No. 1: September 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v7i1.882

Abstract

This study analyzes working capital efficiency and profitability at PT Wijaya Karya Beton Tbk (WTON) during 2021-2024 using descriptive quantitative documentary analysis of audited consolidated financial statements. Working capital is assessed through Net Working Capital (NWC), Changes in Working Capital (CWC), and Working Capital Turnover (WCT), while profitability is measured by ROA and ROE using consolidated profit. NWC remained positive and increased to Rp887.80 billion in 2024. WCT peaked at 8.87 times in 2022, then declined to 6.40 and 5.51 times in 2023-2024. ROA and ROE also peaked in 2022 at 1.81% and 4.70%, fell sharply in 2023, and recovered to 0.89% and 1.74% in 2024. The pattern shows that a larger working capital buffer can coexist with weaker turnover efficiency and profitability below its prior peak, so the ratios should be interpreted jointly rather than causally.

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