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Fitria Magdalena
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JCA (Jurnal Cendekia Akuntansi)
Published by Universitas Islam Kadiri
ISSN : 27230104     EISSN : 27230090     DOI : https://doi.org/10.32503/akuntansi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JCA (JURNAL CENDEKIA AKUNTANSI) adalah jurnal ilmiah yang mulai terbit tahun 2020, oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Kadiri, dengan frekuensi terbit dua kali setahun, yaitu pada bulanJuni, Desember. Jurnal ini memuat tulisan yang berupa karya ilmiah atau artikel hasil penelitian bidang akuntansi. Penerbitan ini bertujuan untuk meningkatkan budaya menulis ilmiah para akademis, peneliti, birokrat, dan pemerhati ilmu pengetahuan baik dalam maupun luar negeri serta sebagai sarana dokumentasi perkembangan informasi pemikiran, penelitian yang ada hubungannya dengan ilmu Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 102 Documents
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Pengaruh Fraud Hexagon Theory Terhadap Internal Fraud - Studi Pada Perusahaan Perbankan di Indonesia Rohmatin, Binti Lailatur; Arini, Arini; Athori, Agus
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 2 (2025): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i2.7665

Abstract

Kecurangan merupakan salah satu risiko bisnis yang rawan terjadi di lingkungan perusahaan terutama dilingkungan perbankan yang merupakan bisnis di bidang keuangan. Kecurangan memberikan dampak merugikan bagi korban kecurangan. Penelitian ini bertujuan untuk menganalisis hubungan antara faktor penyebab terjadinya kecurangan dengan tindakan kecurangan. Penelitian ini merupakan penelitian eksplanatori yang diuji menggunakan analisis regresi logistik. Penelitian ini menggunakan 27 sampel perusahaan perbankan dari 43 perusahaan perbankan selama tahun 2019-2023, sehingga terdapat 132 data observasi yang diambil dengan metode purposive sampling. Temuan penelitian ini menunjukkan hasil bahwa variable arogansi berpengaruh positif signifikan 0,012 dengan koefisien regresi 1,028 dan kesempatan berpengaruh positif (B=0,191) signifikan (0,003) terhadap tindakan kecurangan, namun tekanan, rasionalisasi, kemampuan, dan kolusi tidak berpengaruh terhadap tindakan kecurangan. Berdasarkan penelitian ini dapat disimpulkan bahwa 6 faktor fraud hexagon theory yang dapat mendorong terjadinya potensi kecurangan ada 2 yakni kesempatan dan arogan, sedangkan 4 faktor lainnya tidak menyebabkan potensi kecurangan yakni tekanan, rasionalisasi, kemampuan, dan kolusi. Kata kunci: arogan, fraud hexagon, kecurangan internal, kemampuan, kolusi, peluang, rasionalisasi, tekanan, Abstract Fraud is one of the business risks that are prone to occur in the corporate environment, especially banking companies. Fraud has a detrimental impact on victims of fraud. This study aims to analyze the relationship between the causes of fraud and fraud. This study is an explanatory study tested using logistic regression analysis. This study used 27 samples from 43 banking companies during 2019-2023, with a total of 132 research data taken using the purposive sampling method. The results of the study showed that arrogance had a significant positive effect with a significance value of 0.012 with a regression coefficient of 1.028 and opportunity had a positive effect (B = 0.191) significant (0.003) on fraud, but pressure, rationalization, ability, and collusion did not affect fraud. Based on this study, it can be concluded that the 6 fraud hexagon theory factors that can encourage the potential for fraud are 2, namely opportunity and arrogance, while the other 4 factors do not cause the potential for fraud, namely pressure, rationalization, ability, and collusion. Keywords: arrogant; collusion; competence; fraud; ; fraud hexagon; opportunity; pressure; rationalization
Mengungkap ISR: Peran Leverage, Profitabilitas, Dan Ukuran Perusahaan Pada Bank Umum Syariah Chairina, Chairina; Adhani, Rizka Amalia; Rasidah, Rasidah
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 2 (2025): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i2.7103

Abstract

Islamic Social Reporting dapat dipahami sebagai suatu tolok ukur atau ukuran yang digunakan untuk menilai dan mengkaji implementasi kinerja sosial dari suatu perusahaan. Pengungkapan dalam Islamic Social Reporting tidak hanya memfokuskan pada hubungan antara manusia dengan sesama manusia dan hubungan manusia dengan alam semata, tetapi juga secara khusus menggambarkan hubungan yang lebih dalam antara manusia dan Tuhan dalam konteks pandangan Islam. Tujuan dari penelitian ini yaitu guna menganlisis pengaruh leverage, profitabilitas, ukuran bisnis, dan umur bisnis terhadap pengungkapan Islamic Social Reporting pada bank umum syariah yang terdaftar di Otoritas Jasa Keuangan dari tahun 2019 hingga 2023. Pemilihan sampel menggunakan metode purposive sampling dengan kriteria tertentu, yang menghasilkan 10 bank umum syariah dengan rentang 5 tahun penelitian, sehingga total sampel dalam penelitian ini adalah sebanyak 50 sampel. Metode analisis dalam penelitian ini menggunakan analisis regresi data panel dibantu dengan melalui aplikasi pengolah data eviews versi 12. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap pengungkapan Islamic Social Reporting, sedangkan leverage, profitabilitas dan umur perusahaan tidak berpengaruh terhadap pengungkapan Islamic Social Reporting.
Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance Putra, Agung Dwi; Sukiswo, Helmy Wahyu
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8743

Abstract

The study aims to analyze how profitability and leverage influence tax avoidance among consumer non-cyclicals sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Although this sector tends to exhibit relatively stable demand characteristics, indications of tax avoidance practices persist, making it relevant for further investigation. The research employs a causal quantitative approach using panel data regression analysis with a fixed effect model. By applying purposive sampling, 46 firms were selected as samples over a five-year observation period, resulting in a total of 230 observations. Profitability is proxied by Return on Assets, leverage by Debt to Asset Ratio, and tax avoidance by Cash Effective Tax Rate.The findings reveal that profitability and leverage affect tax avoidance both partially and simultaneously. Profitability has a negative effect on tax avoidance, indicating that higher profits are associated with increased tax burdens, thereby encouraging companies to minimize their tax payments. Similarly, leverage also shows a negative effect on tax avoidance, suggesting that firms with higher debt levels tend to utilize interest expenses as a tax shield to reduce taxable income. These results confirm that financial factors serve as key drivers influencing corporate behavior in engaging in tax avoidance practices. Keywords: Tax Avoidance, Profitability, Leverage
Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Berdasarkan SAK EP Di Koperasi Karyawan RS Toeloengredjo Nandasari, Silvania Dian
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8620

Abstract

The Financial Accounting Standards for Private Entities (SAK EP), effective January 1, 2025, mandate that business entities, including cooperatives, deliver comprehensive financial reports that accurately reflect economic realities. A qualitative study focused on the HVA Toeloengredjo Hospital Employees' Cooperative evaluates the enforcement of accountability and transparency in financial reporting under these new standards. The findings indicate a commendable level of accountability, demonstrated through adherence to Articles of Association (AD/ART) targets, effective internal controls, and thorough financial disclosures to stakeholders. While accounting policies, such as the Cost Model for fixed assets and FIFO inventory methods, have been established, financial reporting remains predominantly manual and does not fully comply with SAK EP. Key inconsistencies include the omission of the Cost of Goods Sold account in income statements, violating the Matching Principle, and the lack of an allowance for doubtful accounts. Challenges hindering alignment with SAK EP include insufficient technological infrastructure, limited knowledge of updated standards, and lack of human resource preparedness. To address these issues, enhanced training for staff and investment in accounting information systems are essential to improve compliance with Good Corporate Governance (GCG) principles. This research aims to motivate cooperatives to better the quality and adherence of their financial reporting in accordance with SAK EP. Keywords: Accountability, Transparency, Financial Reporting, Private Entity Financial Accounting Standards, Cooperatives
Stabilitas Industri Dan Agresivitas Pajak Dalam Perspektif Karakteristik Keuangan Perusahaan Prastika, Yulia Indah; Putri, Sofie Yunida
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8768

Abstract

This study examines how leverage, capital intensity, and profitability influence the tax aggressiveness of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR). A quantitative approach based on financial statement data and purposive sampling were used in this study. A sample of 46 companies was collected over a five-year period, resulting in 230 observations. Panel data regression was used as the analysis technique. The findings indicate that leverage contributes to tax aggressiveness due to the use of debt, which creates interest expenses, which can be leveraged as an instrument to reduce tax burdens. Furthermore, since the amount of tax imposed on a company is determined by its profits, profitability has a direct influence on the company's tax obligations. Capital intensity, on the other hand, does not contribute to tax aggressiveness, as the company's fixed assets are more focused on supporting operational activities. Control variables such as firm size, inventory intensity, and liquidity are used not only to increase model validity but also to demonstrate that internal company characteristics influence the relationship between the main variables in the study. This confirms that the dynamics of a company's financial condition play a crucial role in shaping an aggressive tax strategy. Keywords: Capital intensity, Leverage, Profitability, Tax Aggressiveness
Pengaruh Pemahaman SAK EMKM, Literasi Keuangan Pelaku Usaha Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan UMKM Di Kota Medan Hariyatih, Suri; Rahmani, Nur Ahmadi Bi; Nurbaiti, Nurbaiti
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8776

Abstract

This study aims to analyze the influence of SAK EMKM understanding, business actors' financial literacy, and the utilization of information technology on the quality of MSME financial reports in Medan City. The research method used is quantitative, with data collection techniques through questionnaires distributed to 100 MSME respondents selected using a purposive sampling method with specific criteria. Data were analyzed using multiple linear regression with the assistance of SPSS software. The partial research results indicate that the understanding of SAK EMKM does not have a significant effect on the quality of financial reports. Conversely, financial literacy and the utilization of information technology have a positive and significant influence on the quality of financial reports. Simultaneously, these three variables have a significant effect with a coefficient of determination (Adjusted R Square) of 79.2%, while the remaining 20.8% is influenced by other factors outside this research model. These results imply that strengthening financial literacy and the adoption of information technology are key factors in increasing the transparency and accountability of MSME financial reporting in Medan City. Keywords: Financial Literacy, Financial Reports, Information Technology, MSMEs, SAK EMKM
The Double Dovish Effect: Reaksi Pasar Sektor Properti Dan Real Estate Terhadap Pemotongan Suku Bunga Serentak Oleh Bank Indonesia Dan The Federal Reserve Ferdian, Rio Hendra; Azmiyanti, Rizdina
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8817

Abstract

Global monetary policy acts as a key driver of capital market dynamics, yet the impact of simultaneous domestic and international policy changes remains underexplored. This study examines market reactions to the “Double Dovish Effect,” characterized by simultaneous interest rate cuts by Bank Indonesia and the Federal Reserve, within the Indonesian property and real estate sector. A quantitative approach was employed using the event study method to analyze abnormal returns and cross-sectional analysis to identify the role of firm characteristics among 75 sampled companies. The findings indicate that market reactions are not immediately reflected in short-term stock price movements, suggesting that market participants had already anticipated the policy direction prior to the official announcement. Firm characteristics, specifically firm size, liquidity, and institutional ownership, play significant roles in shaping market responses compared to other financial indicators. This study concludes that market reactions to monetary policy are context-dependent and influenced by the long-term nature of the property sector. Future research is recommended to expand the scope to other sectors and include variables such as market sentiment. For investors, understanding sectoral business cycles is essential for managing risk, while regulators should prioritize transparency in policy communication to maintain market stability. Keywords: Event Study; Monetary Policy; Double Dovish Effect
Peran Mediasi Kinerja Lingkungan Pada Pengaruh Green Supply Chain Management Terhadap Cost Leadership Septiano, Tyo Acyar; Widiastuty, Erna
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8655

Abstract

This study aims to provide empirical evidence on whether environmental performance mediates the effect of GSCM on cost leadership. This study uses a quantitative approach. The study population is all public companies listed on the Indonesia Stock Exchange (IDX) in the 2020–2024 period. Sampling was conducted using purposive sampling. Based on the sampling, a sample of 61 companies was obtained with 305 company-year observations. Data analysis was conducted using the Hayes PROCESS approach. Hypothesis testing was conducted using R-Studio. The results show that GSCM has a positive and significant effect on cost leadership. However, environmental performance does not mediate the relationship between GSCM and cost leadership. The results show that GSCM practices can improve cost efficiency, but improved environmental performance requires additional costs, thus reducing the effect of GSCM on cost leadership. This study is limited to companies that have obtained a PROPER rating, so the pressure comes from regulations that better reflect compliance. Furthermore, the results of this study have limitations in generalization because they do not represent companies that do not participate in PROPER. Environmental performance variables are measured by the PROPER score, which does not reflect quantitative details such as tons of emissions, energy consumption, or waste volume. These findings provide evidence that environmental performance does not mediate the relationship between GSCM and cost leadership, implying that cost efficiency from GSCM is not automatically achieved through improved environmental performance. The underlying rationale is that environmental performance achievement is more reflective of compliance with government regulations and is not sufficient to strengthen a cost leadership position. Keywords: Cost Leadership, Environmental Performance, GSCM
Dampak Sosialisasi Perpajakan Pada Efektivitas Implementasi Aplikasi Coretax, Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak Nugroho, Wawan Cahyo; Susila, Muktar Redy
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8863

Abstract

This study aims to test and analyze the effect of the effectiveness of the coretax application implementation and tax obligations on taxpayer compliance, by placing tax socialization as a moderating variable. Digital transformation through the coretax system is expected to reduce the tax gap, however, technical obstacles in the initial implementation phase indicate a gap between technological readiness and user adaptability. The theoretical basis used in this study is compliance theory to explain taxpayer compliance behavior towards fiscal authorities. The research method used is quantitative with data collection through questionnaires distributed to taxpayers. Data analysis was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that the effectiveness of the coretax application implementation and tax obligations have a positive and significant influence on taxpayer compliance. This finding confirms that the modernization of the digital administration system and clarity of legal regulations are strong stimuli that encourage holistic compliance behavior. However, the moderation test shows that tax socialization is not proven to significantly moderate the effect of the effectiveness of the coretax application or the influence of tax obligations on taxpayer compliance. This indicates that when the tax information system has been designed independently and reliably, and legal regulations have binding legal force, taxpayers will immediately respond with compliance without relying on the intensity of external information stimuli. Keywords: Coretax Implementation, Tax Obligations, Taxpayer Compliance, Tax Socialization
Tax Avoidance Berbasis Laba Operasi Dan Total Laba Comprehensive: Bukti Dari Asia Tenggara Sari, Hanifah Puspita; Kusuma, Marhaendra
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8719

Abstract

This study aims to investigate the effect of dividend payment pressure and corporate governance on tax avoidance in publicly listed companies in Southeast Asia. The data were collected from the financial statements of 3,835 companies listed in Southeast Asia during 2019–2025, including the Philippines (PSE), Singapore (SGX), Thailand (SET), Indonesia (IDX), and Malaysia (MYX), sourced from the Bloomberg Database. After excluding loss-making companies and those that did not regularly publish financial statements, the final sample consisted of 1,392 firm-years. Data were analyzed using multiple linear regression. Drawing on agency theory, the fraud triangle theory, and signaling theory, the study finds that dividend payment pressure increases tax avoidance, while strong corporate governance constrains it, with results remaining consistent in robustness tests and 2SLS endogeneity checks. The originality of this research lies in the measurement of tax avoidance, which is modified using effective tax rates based on operating income (ETR-OI) and comprehensive income (ETR-CI). This study provides a more precise measurement of tax avoidance and offers new empirical evidence from Southeast Asian companies. Keywords: Effective Tax Rate, Operating Income, Comprehensive Income, Tax Avoidance, Southeast Asia

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