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Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 163 Documents
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Pengaruh Cash Holding, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Income Smoothing Wa Rosmina; Erna Puspita; Hestin Sri Widiawati
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.348

Abstract

Purpose: The purpose of this study is to analyze the effect of cash holding, firm size, and dividend policy on income smoothing practices among food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. Method: This study employed a causal quantitative approach using secondary data obtained from the annual reports of companies listed on the official website of the Indonesia Stock Exchange. The research sample consisted of 29 companies selected through purposive sampling. Data were analyzed using logistic regression with the assistance of SPSS version 23. Finding: Finding: The results show that cash holding and firm size have no significant effect on income smoothing, whereas dividend policy has a significant positive effect on income smoothing. Novelty: The novelty of this study lies in the selection of the research object, namely food and beverage subsector companies, considering the occurrence of earnings manipulation practices in several companies within this sector. In addition, this study introduces a combination of variables, namely cash holding, firm size, and dividend policy, to examine their effects on income smoothing both partially and simultaneously.
Peran Kualitas Audit dalam Memoderasi Pengaruh Sustainability Disclosure terhadap Return Saham Apriandhy Wahyu
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.356

Abstract

Purpose: This study aims to examine the effect of Environmental Disclosure, Social Disclosure, and Governance Disclosure on stock returns, as well as to investigate the moderating role of audit quality in the relationship between ESG disclosure dimensions and stock returns of companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2021–2025 period. Method: This research adopted a quantitative approach by utilizing secondary data derived from annual reports, sustainability reports, and stock market information. The study population comprised companies listed in the LQ45 Index of the Indonesia Stock Exchange throughout the 2021–2025 period. Sample selection was carried out through a purposive sampling technique based on specific criteria established by the researcher, resulting in a total of 65 firm-year observations. The collected data were analyzed using descriptive statistical methods, classical assumption testing, multiple linear regression, and Moderated Regression Analysis (MRA). All statistical procedures were performed with the support of SPSS software. Finding: The findings reveal that Environmental Disclosure does not significantly influence stock returns. Conversely, both Social Disclosure and Governance Disclosure demonstrate a significant positive association with stock returns. The analysis also shows that audit quality does not strengthen or weaken the relationship between Environmental Disclosure and stock returns. However, audit quality is found to enhance the positive impact of Social Disclosure and Governance Disclosure on stock returns. These results imply that investors tend to assign greater importance to information related to social and governance aspects than to environmental disclosures when evaluating investment opportunities. In addition, higher audit quality increases the reliability and trustworthiness of ESG-related information, thereby improving its usefulness in investment decision-making. Novelty: This research enriches the existing body of literature by investigating the effects of Environmental Disclosure, Social Disclosure, and Governance Disclosure on stock returns as separate dimensions, rather than evaluating ESG disclosure as a unified construct. Furthermore, the study advances previous research by introducing audit quality as a moderating factor in the relationship between sustainability disclosures and stock returns. By concentrating on firms included in the LQ45 Index over the 2021–2025 period, this study offers more focused empirical evidence regarding the role of ESG disclosures and audit quality within the context of the Indonesian capital market.
Analisis Pengaruh ROA, ROE, EPS dan NPM terhadap Harga Saham pada Perusahaan Perbankan: Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024 Vionita Febriani; Sigit Puji Winarko; Mar'atus Solikah
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.366

Abstract

Purpose: This study aims to examine and analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) on stock Price of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, both partially and simultaneously. Method: This study employed a quantitative approach with a causal research design. The population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Samples wer selected using purposive sampling based on predetermined criteria, resulting in 30 banking companies with 150 observations. Secondary data were obtained from annual financial reports and stockprice data. Data analysis was conducted using multiple linear regression analysis supported by SPSS software. Prior to hypothesis testing, classical assumption test, including normality, multicollinearity, heteroscedasticity, and autocorrelation test, were perfomed to ensure the validity of the regression model. Finding: The findings indicate the Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) simultaneously have a significant effect on the stock prices of banking companies. These results suggest that stock price movement are influenced by various aspect of financial performance cellectively, therefore, evaluating a company’s condition and future prospects requires a comprehensive assessment using miltiple profitability indicators. Novelty: The novelty of this study lies in the development of an analytical model that simultaneously examines the effect of Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) on the stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study covers the crisis recovery and post COVID-19 recovery phases and integrates accounting based profitability indicators with a market based indicator within a single analytical framework, thereby providing a more comprehensive and relevant approach to explaining stock price movements in the banking sector.  
Peran Kualitas Audit dalam Memoderasi Pengaruh Komite Audit, Audit Tenure, dan Financial Distress Terhadap Tax Avoidance: Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Suci Rahmawati; Muhsin; Angga Permadi Kapriana
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.368

Abstract

Purpose: This study aims to examine the effect of audit committee, audit tenure, and financial distress on tax avoidance with audit quality as a moderating variable. Method: This study uses quantitative research with secondary data in the form of company annual reports. The sample was obtained using purposive sampling technique, resulting in 31 companies with a total of 155 observations. The data used is panel data analyzed using panel regression analysis and moderated regression analysis (MRA). Finding: The results show that audit tenure has a significant negative effect on tax avoidance, while audit committee and financial distress have no significant effect on tax avoidance. Furthermore, audit quality is not proven to moderate the relationship between audit committee, audit tenure, and financial distress on tax avoidance. This indicates that in the banking sector, corporate tax behavior is shaped more by strict regulatory oversight, than by internal corporate governance mechanisms. In addition, audit quality that relies solely on Big Four audit firms is not sufficiet, companies need to strengthen the substantive competence and independence of both the audit committee and auditors competence and independence of both the audit committee and auditors to curb tax avoidance practice. Novelty: This study addresses a research gap by integrating audit committee, audit tenure, and financial distress with audit quality as a moderating variable within the banking sector, employing the most recent research period of 2020–2024. The mixed findings of prior studies regarding the direction and significance of each variable's influence highlight the need for a more comprehensive investigation.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah dengan Jumlah Penduduk Sebagai Variabel Moderating Amira Lintang Azzahra
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.376

Abstract

Purpose: This study aims to prove the influence of Regional Original Income, Balancing Funds, Capital Expenditure on Regional Government Financial Performance with Population as a Moderating Variable. Method: This quantitative research uses panel data analysis covering 35 Central Java Provinces, the data used comes from the APBD Realization Report and BPS. Finding: The results show that PAD positively influences local government financial performance, but Capital Expenditure and Balancing Funds have no significant impact. Population can control the relationship between independent variables and financial performance. Novelty:  This study adds the Population variable as a moderating variable in the relationship between Regional Original Revenue (PAD), Balanced Funds, and Capital Expenditures on the Financial Performance of Regency/City Governments in Central Java Province for the 2019–2023 period. The use of this moderating variable is still rarely done in previous studies, so it is hoped that it will provide a more comprehensive understanding of the factors that influence regional financial performance.  
Transparansi Laporan Keuangan dan Financial Distress Terhadap Agresivitas Pajak dengan Corporate Governance Moderasi Nur Anita Chandra Putry; Dewi Kusuma Wardani; Nisaura Prematera Zulhijah
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.380

Abstract

Purpose: This study aims to analyze the effect of financial statement transparency and financial distress on tax aggressiveness, with corporate governance as a moderating variable. Method: A quantitative approach was used, utilizing secondary data analyzed with Eviews 12. The data sources for this study were annual reports from manufacturing companies in the consumer goods sector in Indonesia for the period 2020-2024. The research sample consists of 130 observations obtained through the collection off companies‘ annual financial reports over a five-year period. The data were then processed to analyze the relationships among the variabels in the study. Finding: The study shows that financial statements transparency has a significant effect on tax aggresiveness, while financial distess has no effect. Corporate governace was found to moderate the relationship between financial statement transparency and tax aggressivness but did not moderate the relationship between financial distress and tax agressiveness. Novelty: This study focuses on manufacturing companies in the consumer goods sector in Indonesia, analyzed with corporate governance as a moderating variable a topic rarely explored in previous research.
Pengaruh Kompetensi Akuntansi, Self-Efficacy Digital , dan Eksposur Media Sosial Profesional Terhadap Kesiapan Kerja Mahasiswa Akuntansi Sulpiani Bahrum; Antong; Sofyan Syamsuddin; Indra Kusdarianto
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.381

Abstract

Purpose: This study aims to analyze the effect of accounting competence, digital self-efficacy, and professional social media exposure on the work readiness of accounting students. Method: This research employed a quantitative method with a causal associative approach. Data were collected through questionnaire distribution using a Likert scale. The population of this study consisted of all accounting students from the 5th to the 8th semester, totaling 150 students. The sampling technique used was non-probability sampling with an accidental sampling approach, resulting in a sample of 109 respondents. The data analysis techniques used were multiple linear regression analysis, partial test (t-test), and simultaneous test (F-test). Finding: The results indicate that accounting competence, digital self-efficacy, and professional social media exposure have a positive and significant effect on the work readiness of accounting students. Partially, all three variables significantly influence work readiness. Simultaneously, the three variables also have a significant effect on work readiness. Novelty: This study provides updated empirical evidence by integrating accounting competence, digital self-efficacy, and professional social media exposure into a single model explaining the work readiness of accounting students, an area that remains relatively limited in the context of private universities in Eastern Indonesia.
Pengaruh Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan Perusahaan Daffa Fiandi; Vitriyan Espa; Nina Febriana Dosinta
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.382

Abstract

Purpose: This study aims to examine the influence of green accounting and corporate social responsibility (CSR) on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study seeks to determine the partial effect of each variable as well as their simultaneous effect on financial performance, offering insight into how environmental accounting practices and social responsibility disclosures relate to corporate financial outcomes. Method: This research employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER (Performance Rating Program in Environmental Management) data. The sampling technique used was purposive sampling, and after conducting an outlier screening process, the final sample consisted of 15 companies with a total of 33 firm-year observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 27. Finding: The results show that corporate social responsibility (CSR) does not have a significant effect on financial performance. In contrast, green accounting has a positive and significant effect on financial performance. Simultaneously, CSR and green accounting jointly have a significant effect on the financial performance of food and beverage companies listed on the IDX. Novelty: This study contributes novelty by simultaneously examining green accounting and CSR in relation to financial performance specifically within the food and beverage sector on the IDX during a recent period (2022–2024), a sector that faces growing pressure regarding environmental sustainability and consumer accountability. The integration of PROPER data as an environmental performance proxy alongside CSR disclosure provides a more comprehensive perspective that is still limited in prior studies, particularly in the context of Indonesian listed companies in the post-pandemic economic recovery period.
Pengaruh Literasi Keuangan terhadap Impulsive Buying pada Mahasiswa Generasi Z: FOMO sebagai Variabel Mediasi Nur Adisa; Rahma Maulidia; Elok Heniwati
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.386

Abstract

Purpose: This study was conducted to analyze the effect of financial literacy on Impulsive Buying, to analyze the effect of financial literacy on FOMO, to analyze the effect of FOMO on Impulsive Buying, and to analyze the role of FOMO in mediating the effect of financial literacy on Impulsive Buying among Generation Z college students. Method: This study employed a quantitative method, using primary data specifically, a five-point Likert scale questionnaire to collect data from respondents by distributing the questionnaire via WhatsApp using a Google Forms link. The sample consisted of 76 participants selected using purposive sampling. The data were analyzed using the SmartPLS version 4.1.1.8 software with Least Squares-based Structural Equation Modeling (SEM-PLS), as well as the bootstrapping technique to analyze the mediating effect. Finding: The results of the study indicate that financial literacy has a significant negative effect on Impulsive Buying behavior. Furthermore, financial literacy was found to have no effect on FOMO. Meanwhile, FOMO was found to have a significant positive effect on Impulsive Buying behavior. Additionally, FOMO was found not to mediate the relationship between financial literacy and Impulsive Buying. Novelty: This study provides empirical evidence showing that FOMO does not act as a mediating variable between financial literacy and Impulsive Buying. This indicates that the influence of financial literacy on Impulsive Buying is direct rather than mediated by psychological factors such as FOMO. Furthermore, the sample consisted of Generation Z college students living in the digital age who are likely frequently exposed to social media, thereby providing insight into Impulsive Buying behavior.
Pengaruh Kemampuan Manajerial dan Manajemen Risiko Terhadap Keberlangsungan Usaha Pada UMKM di Kabupaten Tasikmalaya Nida Nursaidah; Dewi Ratnasari Astuti
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.388

Abstract

Purpose: This study aims to analyze the effect of managerial capability and risk management on business sustainability among Micro, Small, and Medium Enterprises (MSMEs) in Tasikmalaya Regency. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners in Tasikmalaya Regency. The population consisted of 46,883 MSMEs based on data from the Statistics Indonesia (BPS) of Tasikmalaya Regency in 2025. The sampling process used a purposive sampling technique based on predetermined criteria, resulting in 75 respondents. After the data were collected, the data were analyzed using descriptive analysis, classical assumption tests, and multiple regression analysis using SPSS. Findings: The results show that managerial capabilities and risk management have a positive and significant effect on MSME business sustainability in Tasikmalaya Regency. Managerial capabilities help business owners plan, make decisions, and manage resources effectively. Meanwhile, risk management helps them identify and control potential risks that may hinder business activities. Therefore, improving managerial capabilities and implementing effective risk management are important factors in maintaining the stability and long-term sustainability of MSMEs. Novelty: This study contributes to the development of the literature by examining the simultaneous effects of managerial capabilities and risk management on the sustainability of MSMEs in Tasikmalaya Regency. Unlike previous studies that have primarily examined internal business factors separately, this study integrates business management capabilities and risk preparedness as strategic resources in maintaining MSME sustainability. Furthermore, this study applies the Resource-Based View (RBV) approach as a theoretical foundation, explaining that internal capabilities and resource management owned by MSMEs can serve as competitive advantages in improving business resilience and sustainability.

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