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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 94 Documents
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Apakah indikasi kecurangan laporan keuangan perbankan dipengaruhi oleh keenam elemen fraud hexagon? Komang Dandy Andriadi
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7264

Abstract

Purpose – This study aims to examine whether the indications of financial statement fraud in the banking sector are influenced by the six elements of the fraud hexagon. Methods – The sample was determined using a purposive sampling technique, resulting in 40 banking companies in Indonesia observed over a five-year period from 2019 to 2023. Data analysis was conducted using binary logistic regression, processed with STATA 17 software. Findings – The results indicate that the capability and opportunity elements have a positive influence on indications of financial statement fraud. In contrast, the stimulus, collusion, rationalization, and ego elements do not significantly influence indications of financial statement fraud. Implications – These findings contribute to the existing literature on the empirical examination of the fraud hexagon theory, which remains relatively novel. The results indicate the necessity for further empirical investigations to substantiate and validate the theory's applicability. Moreover, this study offers practical implications for financial regulatory authorities in Indonesia, particularly in formulating policies and regulations within the banking sector. Originality – The novelty of this study lies in examining the fraud hexagon theory within Indonesia’s banking sector from 2019 to 2023. This research provides new evaluative insights for regulators and practitioners to continuously enhance fraud prevention strategies.
Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta Nabila Irsya Khoirunnisa; Yuanita Ayu Marwati; Rhomadani Putriani Devitasari; Rini Handayani
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7273

Abstract

Purpose – This study aims to analyze the effect of tax knowledge, tax socialization, and tax sanctions on compliance of individual taxpayers in Surakarta. Methods – This research uses a quantitative approach. The population is individual taxpayers in the Surakarta area. Data collection techniques with conviening sample. Data analysis tools using SPSS version 20. Primary data is generated from distributing questionnaires. Findings - The results showed that knowledge and socialization variables had a positive and significant effect on taxpayer compliance. On the other hand, tax sanctions have a positive, but insignificant effect on compliance. Implications - The findings support the theory of planned behavior which strengthens the research results to further consider effective programs to improve compliance. This research is expected to be a consideration for the government in making policies. Originality - This research has a significant research area and the findings produced can answer the differences in the results of previous studies.
Strategi keuangan, corporate governance, dan nilai perusahaan: Peran mediasi profitabilitas Gita Purwanda; Umi Muawanah
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7372

Abstract

Purpose - This research examines the influence of Financial Strategy (Working Capital and Capital Structure) and Corporate Governance on Firm Value, with profitability as an intervening variable. Method - The research was conducted on companies listed in the Kompas 100 Index on the Indonesia Stock Exchange during 2021-2022. Samples were selected using purposive sampling and analyzed using path analysis. Findings - The Results reveal significant positive effects of Working Capital Management, Capital Structure, and Corporate Governance on Profitability. This underscores the potential of a well-crafted financial strategy to enhance profitability. Conversely, working capital management and corporate governance significantly negatively impact Firm Value, while Capital Structure and Profitability demonstrate significant positive influences. Profitability effectively mediates the relationship between Working Capital, Capital Structure, Corporate Governance, and Firm Value. Implications - These findings have significant practical implications. They serve as a valuable reference for management, providing insights on how to optimize financial decisions and governance to maximize firm value. For investors, this research offers important indicators for evaluating investment prospects, empowering them to make informed decisions.
Kemampuan CSR disclosure sebagai kosmetik earnings management Hudaya, Robith; Sukma, Paradisa; Agustiningsih, Wulandari; Rahnaen, Feryadi
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7359

Abstract

Purpose – This study aims to analyze the role of Corporate Social Responsibility (CSR) disclosure in moderating the effect of earnings management (EM) on firm market value. Method – The researcher employed a panel data regression method with a moderating variable approach. The sample consists of consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) during the years 2022 and 2023. Findings – The results show that earnings management (EM) does not have a significant effect on firm market value. However, the level of CSR disclosure has a positive and significant impact on market value, indicating that investors respond positively to greater transparency in social and environmental reporting. Additionally, CSR disclosure is not proven to moderate the relationship between EM and firm market value. Implications – These findings have important implications for corporate management, regulators such as the Financial Services Authority (OJK), and the Indonesia Stock Exchange in formulating policies that promote social accountability and limit earnings management practices. Originality – The novelty of this study lies in the use of prior-year CSR data to capture the delayed effect of information on investor decision-making, as well as the application of a content analysis approach based on Global Reporting Initiative (GRI) items to enhance the validity of CSR disclosure measurement.
Determinan audit report lag dengan adopsi teknologi informasi sebagai moderasi pada bursa efek tiga negara Nisa, Dilla Fadillatun; Widarsono, Agus; Widaningsih, Mimin
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7447

Abstract

Purpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries: Indonesia, Malaysia, and Australia. Methods – This research uses a quantitative method with secondary data. The tool used for data processing and analysis is EViews 13, employing a panel data regression model. Findings - The results of the study reveal that: (1) Auditor reputation has a negative effect on audit report lag, (2) Audit opinion does not have a negative effect on audit report lag, (3) Audit tenure does not have a negative effect on audit report lag, (4) Information technology adoption does not moderate the effect of auditor reputation on audit report lag, (5) Information technology adoption does not moderate the effect of audit opinion on audit report lag, and (6) Information technology adoption does not moderate the effect of audit tenure on audit report lag. Implications - A This study reinforces agency theory by showing that auditor reputation can accelerate audit report lag. However, the insignificant findings of audit opinion and audit tenure suggest that traditional factors may not always apply in a cross-country context, thus audit theory should consider contextual factors and technological developments. Originality - The novelty of this research lies in the use of information technology adoption as a moderating variable and the comparative analysis across three countries.
Antara citra dan realita: Peran CSR terhadap return saham dalam bayang-bayang penghindaran pajak Nurhayati, Putri Fitria Indah; Adam, Helmy
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7467

Abstract

Purpose – This study aims to test and analyze the effect of corporate social responsibility on stock returns, as well as the role of tax avoidance as a moderating variable in health service and pharmaceutical sector companies listed on the IDX for the 2021-2023 period. Methods – This study uses a quantitative approach with secondary data sources. Data analysis was conducted using Moderated Regression Analysis (MRA) to test the interaction relationship between CSR and tax avoidance on stock returns. Findings - The results of this study indicate that CSR disclosure has a positive effect on stock returns. Meanwhile, tax avoidance does not moderate the effect of CSR disclosure on stock returns. Implications - This study provides theoretical contributions to the development of signaling and legitimacy theory, as well as practical benefits for academics, companies, investors, and government in understanding the relationship between CSR, tax avoidance, and stock returns as a basis for decision making and policy making. Originality - This study enriches the literature by presenting tax avoidance as a moderating variable in the relationship between CSR and stock returns, which has rarely been examined in previous studies.
Analisis wacana kritis atas aspek sosial dari isu keberlanjutan Raymond, Charlie; Andono, Fidelis Arastyo
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7478

Abstract

Purpose – The purpose of this study is to explain the emerging narratives about the social aspects of sustainability issues in companies that belong to the technology sector of the new economy listing board. Methods – The paradigm used in this research is discourse analysis. Researchers used the document analysis method that focus more on social aspects due to the indirect and low impact in this studied sector. Findings - This research unravel the emerging narrative amongst companies’ reports in the new economy listing board technology. Those are compliant, transparent, and strongly committed to running social programs to contribute the SDGs. These narratives are confirmed by the triangulations in the mass media that demonstrated the real conditions. In conclusion, the emerging naratives bring about the message that elaborate the focus of the company in addressing the sustainability issues, which is about compliance or achieving certain targets. Implications - This research can contribute to add insights in sustainability research and the researcher wants to show that the public can see the narrative built on sustainability reports that are reported on sustainability issues. Originality - Previous research has mostly discussed the manufacturing and banking sectors while the technology sector is still very rarely studied.
Determinan minat karir mahasiswa akuntansi dengan penghargaan finansial sebagai moderasi Anastasia, Vivian; Kurniawan, Rudy; Muhsin, Muhsin
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7497

Abstract

Purpose – this study intend to examine and analyze the factors that may influence accounting students' career interest by adding a moderating effect in the form of financial rewards. Methods – This study uses a quantitative approach with purposive sampling. The population consists of 332 accounting students enrolled in 2022, and the sample includes 181 students. The analytical tool used is Warp PLS 8.0. Findings - This study found a significant influence of job market considerations, social values, and work environment on accounting students' career interest. but, if moderating effect added is financial rewards, not all variable can be moderated by it. Financial rewards proven strengthen the influence of job market considerations and work environment on students' career interest, but were not able to strengthen or weaken the influence of social values on accounting students's career interest. Implications - This study can provide a theoretical contribution that supports the Theory of Planned Behavior and Expectancy Theory, which state that career choices are influenced by social attitudes, subjective norms, and perceived control. Originality - This study combines variables from two previous studies by adding a moderating effect in the form of financial rewards.
Pengaruh kualitas audit, audit tenure dan auditor switching terhadap opini audit going concern Sinaga, Agnes Novita Sari; Hamzani, Umiaty; Desyana, Gita
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7514

Abstract

Purpose – This study aims to examine the effect of audit quality, audit tenure, and auditor switching on going concern audit opinions in Indonesian state-owned enterprises (SOEs), with company size as a moderating variable. Methods – A purposive sampling technique was used to select 145 observations from 30 SOEs between 2019 and 2023. Logistic regression analysis was conducted using SPSS version 25. Findings - The results indicate that audit quality negatively affects the issuance of going concern opinions. Company size significantly moderates the relationship between audit quality and going concern opinions. However, audit tenure and auditor switching do not have a significant impact. Implications - These findings provide insights for management to enhance performance to reduce the risk of receiving going concern opinions, and for auditors to maintain independence and transparent communication during audits. Originality - This research introduces company size as a moderating variable in the relationship between auditor-related factors and going concern audit opinions, specifically in the context of SOE.
Determinants of audit fees: Auditor status, risk, report lag, and ownership structure Kristiana, Stefanie; Carolina, Yenni
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7600

Abstract

Purpose – This study aims to analyze the factors influencing audit fees in financial sector companies listed on the Indonesia Stock Exchange (IDX). The variables examined include audit firm status, company risk, audit report lag, and type of ownership. Methods – Secondary data were collected using a purposive sampling method from financial sector companies during the 2021–2023 period, resulting in 201 firm-year observations. The data were analyzed using multiple linear regression. Findings - The results indicate that all independent variables—audit firm status, company risk, audit report lag, and type of ownership—have a positive influence on audit fees. Implications - The findings contribute to auditors, regulators, and stakeholders by providing insights into the determinants of audit fees and emphasizing the importance of high-quality audits in maintaining financial transparency and accountability. Originality - This research offers novelty by highlights the role of ownership type, a variable that has received limited attention in prior studies, particularly within the context of Indonesia's financial sector.

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