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INDONESIA
ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2722841X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 6 No. 3 (2026): March 2026" : 8 Documents clear
Unveiling Tax Avoidance: The Mediating Role of Sustainability Reporting Quality in Board Influence Ezar, Abraham Romamti; Widianingsih, Luky Patricia
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.2686

Abstract

This study investigates the effect of board size on tax avoidance in Indonesian public companies, with sustainability reporting quality (SRQ) as a mediating variable. Using panel data from 48 energy sector firms listed on the Indonesia Stock Exchange from 2017 to 2023, multiple linear regression analysis is employed. Drawing on agency theory, this study examines whether board size enhances monitoring effectiveness and reduces information asymmetry, thereby constraining managerial tax behavior. The results show that board size does not have a significant direct effect on tax avoidance, indicating that governance structure alone is insufficient to influence complex tax decisions in capital-intensive industries. However, board size has a significant positive effect on sustainability reporting quality, suggesting stronger oversight and improved disclosure quality. Despite this, sustainability reporting quality does not have a significant effect on book–tax differences, and its mediating role in the relationship between board size and tax avoidance is rejected. Among control variables, only profitability ROA significantly affects tax avoidance, highlighting financial performance as the dominant agency-related driver of managerial tax decisions. Overall, the findings suggest that agency pressures arising from profitability outweigh governance and sustainability disclosure mechanisms in shaping corporate tax behavior.
Pengaruh Return on Asset, Debt to Equity Ratio, Earnings per Share terhadap Harga Saham Perbankan Putri, Firdianti Permata; Susilowati, Endah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.2846

Abstract

This study aims to examine the effect of financial performance proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on stock prices of banking companies included in the IDX80 index for the 2020–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The sample consists of seven banking companies selected through purposive sampling, resulting in 35 observations. Secondary data were obtained from annual financial statements and stock price data published by the Indonesia Stock Exchange and analyzed using SPSS version 25. The results indicate that ROA and DER do not have a significant effect on stock prices, while EPS has a significant negative effect. Simultaneously, ROA, DER, and EPS do not significantly affect stock prices. The coefficient of determination shows that the model explains a relatively small portion of stock price variation, suggesting that other factors outside the model influence IDX80 banking stock price.
Determinan Faktor-Faktor yang Mempengaruhi Capaian Standar Pelayanan Minimal Kesehatan Giyanti, Fitri; Priyadi, Unggul
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.2973

Abstract

Public policy in the health sector plays an important role in ensuring the fulfillment of basic services for the community through the implementation of Minimum Service Standards (SPM) for Health. The achievement of SPM for Health is an indicator of the performance of local governments in carrying out their mandatory duties in the health sector. Although the SPM policy has been implemented nationally, the achievement of SPM for Health at the community health center (Puskesmas) level still shows variations between regions. This study aims to analyze the factors that influence the achievement of the Minimum Health Service Standards in Gunungkidul Regency for the period 2020–2024 from the perspective of performance-based public policy. The study used a quantitative approach with panel data from 30 Puskesmas over five years. The independent variables included human resources, facilities, medical equipment, medicines, service targets, and budget, while the dependent variable was the achievement of the Minimum Service Standards for Health. The analysis was conducted using panel data regression with the Fixed Effect model as the best model. The results of the study indicate that simultaneously, all variables have a significant effect on the achievement of Health SPM. Partially, facilities, medical equipment, service targets, and budget have a significant effect, while human resources and medicines do not have a significant effect. The results of the budget efficiency analysis show that the highest realization of BOK funds was at the Ponjong I Community Health Center, amounting to Rp796,207,009, and the lowest was at Ngawen I, amounting to Rp369,157,623, while the highest SPM achievement was achieved by the Patuk II Community Health Center (82.44%) and the lowest was by Semin II (71.84%). These findings confirm that the effectiveness of Health SPM policies is largely determined by infrastructure support and performance-based public budget management.
Direksi Wanita, Biaya Lingkungan dan Tata Kelola Iklim terhadap Pengungkapan Emisi Karbon: Moderasi Kepemilikan Institusional Puteri, Alyafira Salsabila; Baroroh, Niswah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3006

Abstract

This study aims to analyze the effect of female directors, environmental costs, and climate governance on carbon emissions disclosure, as well as to examine the moderating role of institutional ownership. The novelty of this study lies in the empirical testing of the effectiveness of institutional ownership as an external monitoring mechanism in strengthening the relationship between board characteristics, environmental cost commitments, and climate governance on carbon emissions disclosure in high-emission energy companies in Indonesia. This study uses a quantitative approach with secondary data from energy sector companies listed on the IDX for the period 2022–2024, analyzed using multiple linear regression with a moderation approach. The results show that female directors have a coefficient of 0.0869 with a significance value of 0.2880, thus having no significant effect on carbon emissions disclosure. Conversely, environmental costs have a positive and significant effect with a coefficient of 0.0330 and a significance of 0.0000, while climate governance has a positive and significant effect with a coefficient of 0.4460 and a significance of 0.0000. In addition, institutional ownership was not proven to moderate the relationship between independent variables and carbon emissions disclosure, as indicated by all moderation significance values being greater than 0.05. This study makes a theoretical contribution by showing that legitimacy theory is supported by the influence of environmental costs on carbon emissions disclosure, agency theory is supported in the direct relationship between climate governance but not in the role of institutional ownership as a moderating variable, while top-level theory does not obtain empirical support from the influence of female directors. This study provides empirical contributions by expanding the evidence on the role of internal corporate mechanisms and institutional ownership in carbon emissions disclosure practices, particularly among energy sector companies in Indonesia. Conceptually, the results of this study confirm that carbon emissions disclosure is more influenced by internal corporate commitments and policies. Further research is recommended to expand the scope of sectors, extend the observation period, and develop indicators that better reflect the quality of climate governance implementation and carbon emissions disclosure.
Pengaruh Karakteristik Perusahaan, Tata Kelola, dan Faktor Lingkungan terhadap Pengungkapan Lingkungan Adelia, Tara; Wahyuningrum, Indah Fajarini Sri
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3012

Abstract

This study aims to examine the effect of firm size, environmental audit, gender diversity, board independence, environmental performance, and pollution level on environmental disclosure. The research problem is motivated by the persistent variation in the level of environmental information disclosure among firms, despite increasing regulatory pressure and growing stakeholder demands. The theories used in this study are legitimacy theory and stakeholder theory. The novelty of this study lies in the inclusion of profitability and leverage as control variables and its focus on specific manufacturing subsectors, namely basic materials, industrials, consumer cyclicals, and consumer non-cyclicals, within the context of an emerging market. This study employs secondary data obtained from the annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Panel data regression with a fixed effect model is applied as the analytical method. The research population consists of 150 firms, with a final sample of 18 companies and a total of 54 firm-year observations selected using purposive sampling. The indicators used to measure environmental disclosure are the GRI 300 standards, consisting of 20 items. The results indicate that firm size has a positive and significant effect on environmental disclosure, a coefficient value of 0.945 with a probability value of 0.019 (< 0.05), while the other variables do not exhibit significant effects. This study is subject to limitations related to the relatively small sample size, therefore, future research is recommended to expand the sample coverage, include additional industry sectors, and apply more comprehensive measurement methods.
Pengaruh Corporate Governance terhadap Sustainability Report Disclosure dengan Ukuran Dewan Komisaris Sebagai Variabel Moderasi Aptada, Cetta; Wahyuningrum, Indah Fajarini Sri
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3013

Abstract

This study aims to analyze the effect of corporate governance on sustainability report disclosure with board size as a moderating variable in non-cyclical manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. This quantitative research uses secondary data in the form of annual reports and sustainability reports from 32 companies with a total of 128 observations. Data analysis techniques using panel data regression with Random Effect Model selected based on Chow Test, Hausman Test, and Lagrange Multiplier Test. The novelty of this research lies in adding board size moderation variable that examines the role of board size in strengthening or weakening the relationship between corporate governance mechanisms and sustainability reporting quality in the Indonesian context which has only implemented full sustainability reporting obligations since 2021 according to POJK No. 51/POJK.03/2017. The results showed that foreign ownership has no significant effect on sustainability report disclosure (p=0.689>0.05), while majority ownership (p=0.009<0.05) and gender diversity (p=0.000<0.05) have a significant positive effect on sustainability report disclosure. Board size is proven to moderate by strengthening the effect of foreign ownership on sustainability report disclosure (p=0.031<0.05), but does not moderate the effect of majority ownership (p=0.149>0.05) and gender diversity (p=0.423>0.05). Adjusted R-squared value increased from 29.6% in Model 1 to 37.2% in Model 2 after including moderation variables. The contribution of this research provides practical implications for companies in designing optimal governance structures, for investors in assessing sustainability commitments, and for regulators in evaluating the implementation effectiveness of POJK No. 51/POJK.03/2017.
Pengaruh Human Capital, Pemanfaatan Teknologi Informasi Terhadap Efektivitas Sistem Informasi Akuntansi Constantia U, Putu Sri Devina; Sutapa, I Nyoman; Narindra, Anak Agung Ngurah Mayun
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3029

Abstract

This study aims to test and analyze the influence of human capital and information technology utilization on the effectiveness of Accounting Information Systems (AIS) at Village Credit Institutions (LPD) North Denpasar District. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to all LPD employees in North Denpasar District, totaling 118 respondents, using a census sampling technique. Data analysis was conducted using the Partial Least Squares (PLS) method with SmartPLS software. The results indicate that human capital has a positive and significant effect on the effectiveness of Accounting Information Systems, with a path coefficient of 0.590 and a p-value of 0.000. In addition, information technology utilization also has a positive and significant effect on AIS effectiveness, with a path coefficient of 0.535 and a p-value of 0.000. The coefficient of determination (R-square) value of 0.699 indicates that human capital and information technology utilization explain 69.9% of the variation in Accounting Information System effectiveness, while the remaining percentage is influenced by other factors outside the research model. These findings suggest that improving the quality of human resources and optimizing information technology utilization are essential to enhance the effectiveness of Accounting Information Systems in Village Credit Institutions.
Pengaruh Profitabilitas, Sales Growth, dan Leverage terhadap Financial Distress dengan Pendekatan Springate S-score Yuntini, Kadek; Wahyuni, Made Arie; Vijaya, Diota Prameswari
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3054

Abstract

This study is motivated by the decline in financial performance accompanied by the disclosure of fraud cases at PT Kimia Farma Tbk and PT Indofarma Tbk, as well as indications of deteriorating financial conditions among pharmaceutical sub-sector companies during the 2021–2024 period. These conditions highlight the importance of early detection of financial distress to prevent more severe financial problems. This study aims to empirically examine the effect of profitability, sales growth, and leverage on financial distress measured using the Springate s-score model in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using multiple linear regression analysis and purposive sampling technique, resulting in 40 firm-year observations during the research period. The F-test results indicate that profitability, sales growth, and leverage simultaneously affect financial distress (F = 114.129; p < 0.001), indicating strong model feasibility. Partially, profitability has a significant positive effect on the S-Score (coefficient = 2.530; p < 0.001), indicating that higher profitability reflects healthier financial conditions. Leverage also has a significant negative effect on the S-Score (coefficient = ?1.720; p < 0.001), implying that higher leverage increases the risk of financial distress. Meanwhile, sales growth does not have a significant effect on financial distress (coefficient = ?0.226; p = 0.241). The findings of this study are expected to contribute to early detection of financial distress risk and serve as a consideration for management and investors in decision-making and strengthening corporate governance.

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