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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Yayasan Pendidikan Penelitian Pengabdian Algero
ISSN : 28100735     EISSN : 2809851X     DOI : https://doi.org/10.54259/akua
Core Subject : Economy,
Economics, Econometrics & Finance
AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. AKUA mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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Search results for , issue "Vol. 4 No. 4 (2025): Oktober 2025" : 36 Documents clear
Pengetahuan Pegawai terhadap Kinerja Keuangan Pemerintah Daerah dengan Perkembangan Teknologi Informasi sebagai Pemoderasi Hurian Kamela
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5109

Abstract

This study aims to analyze the effect of employee knowledge on local government financial performance, with the development of information technology as a moderating variable. The research background is based on the importance of human resource competencies in managing public finances in an accountable and transparent manner, especially in the era of digitalization of government administration. This study employs a quantitative approach, utilizing a survey method among local government employees in several administrative regions. Data were collected through questionnaires and analyzed using moderation regression techniques to test the relationship between variables. The results showed that employee knowledge has a positive and significant effect on local government financial performance. Additionally, the development of information technology has been proven to strengthen relationships, as the use of financial information systems enables employees to manage and report finances more effectively and efficiently. These findings suggest that enhancing the quality of human resources requires the development of adequate digital infrastructure, enabling optimal improvement in local financial performance. This research provides important implications for policymakers in designing training strategies and digitizing public sector financial management.
Pengaruh Literasi Keuangan, Perilaku Keuangan, Efikasi Diri, dan Gender terhadap Minat Berinvestasi Gen Z Agustinus Jaha Dili; Sari Rahmadhani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5131

Abstract

This study aims to test and analyze the effect of financial literacy, financial behavior, self-efficacy, and gender on investment interest. Data were obtained through questionnaires administered to the Gen Z generation in the city of Semarang. Data analysis uses linear regression analysis. The results showed that financial literacy and financial behavior are the main drivers of interest in investing among Gen Z in Semarang, with a significant positive influence. This finding highlights the importance of strong financial education and the early development of frugal habits. In addition, the positive effect of gender suggests that investment education and promotion strategies could be more effective if customized, especially considering the higher interest of Gen Z women. Self-efficacy does not significantly affect investment intention, suggesting that barriers to investing may be more closely related to accessibility and ease of process than to self-confidence. To increase Gen Z Semarang's investment interest, the main focus should be on improving financial literacy and behavior, with a gender-sensitive approach, as well as simplifying the investment process.
Pengaruh Roa, Sales Growth, dan Current Ratio terhadap Financial Distress dengan Firm Size sebagai Pemoderasi: Pendekatan Regresi Data Panel Wike Oktavia; Esi Fitriani Komara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5420

Abstract

The main focus of this research is to identify and analyze the effects of ROA, sales growth, and current ratio on financial distress, as well as the role of firm size as a moderator. The analysis was conducted on business entities classified under the apparel and luxury goods subsector from 2019 to 2023, with the requirement that they be listed on the Indonesia Stock Exchange (IDX). This study employed quantitative methods, including descriptive analysis and associative relationships, with data obtained through documentation techniques by accessing information from the IDX's official website at www.idx.co.id. This research adopted panel data regression techniques with interaction testing using moderated regression analysis (MRA) assisted by EViews 12 software. A total of 12 companies were selected as sample units in this study, with 60 observations obtained through the application of purposive sampling techniques. Empirical findings reveal that ROA and current ratio can influence financial distress with a negative relationship, but sales growth has no impact. The three independent variables simultaneously contribute to financial distress. Meanwhile, firm size only reinforces the effect of return on assets on financial distress but fails to act as a moderator in the relationship between sales growth or current ratio to financial distress.
Pengaruh Konflik Peran, Kelelahan, dan Pelatihan Auditor terhadap Kualitas Audit Ricky Bryan D.P. Tampubolon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5478

Abstract

This study aims to examine the effect of role conflict, fatigue, and training on audit quality among auditors in the Jakarta area. The research sample consisted of 148 internal and external auditors with a minimum of two years of work experience. Data were collected through questionnaires and analyzed using multiple linear regression to determine the relationship between the independent and dependent variables. The results show that role conflict and fatigue have a negative and significant effect on audit quality, while training has no significant effect. The research model explains 62.5% of the variation in audit quality, with the remaining portion influenced by factors outside the model. These findings confirm that psychological factors and auditors’ workload play a more dominant role in determining the quality of audit results compared to the training provided. The practical implication of this study is that audit organization management needs to focus on human resource management strategies that can reduce role conflict and decrease auditors’ fatigue levels. In addition, existing training programs should be evaluated and redesigned to be more applicable, relevant to job demands, and equipped with effective learning transfer mechanisms, so they can make a tangible contribution to improving audit quality.
Pengaruh Sales Growth, Capital Intensity dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Energi Di Bursa Efek Indonesia Kartika Tari; Hengky Leon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5529

Abstract

Tax avoidance practices carried out within companies are a business strategy used to minimize the tax burden that companies will pay on their economic activities. Almost all companies that conduct business activities implement tax avoidance practices so that their net profits remain maximized without harming the company itself, by exploiting loopholes in the laws and regulations applicable in the country. Sales growth, capital intensity, and leverage are some of the factors that cause high tax rates to be imposed on company operations. Therefore, this study was conducted by limiting the scope of the research object, namely using 44 sample units of energy sector companies on the Indonesia Stock Exchange and 132 company research data, which were combined observations from 3 consecutive years in the period 2022 to 2024, using purposive sampling. Thus, the results of the study show that partially, sales growth and capital intensity do not affect tax avoidance, while leverage has a positive effect on tax avoidance. The potential of independent variables, namely sales growth, capital intensity, and leverage, in explaining the effect on tax avoidance is 39.2 percent, while the other 60.8 percent is influenced by other variables outside the research model.
Pengaruh Audit Lag, Ukuran Perusahaan, dan Prior Opinion terhadap Opini Audit Going Concern Yunita Susilawati; Hengky Leon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5530

Abstract

The going concern audit opinion is one of the key indicators in assessing a company’s business continuity, particularly in the transportation and logistics sector which plays a strategic role in supporting economic activities. This study aims to analyze the effect of audit lag, company size, and prior opinion on the issuance of going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The research employed a quantitative approach using secondary data consisting of annual financial statements and independent audit reports. The research sample was determined using purposive sampling, resulting in 84 observations from 28 transportation and logistics companies. Data analysis was conducted using logistic regression with the aid of SPSS version 26. The results revealed that audit lag, company size, and prior opinion did not have a significant partial effect on going concern audit opinions. These findings indicate that the mentioned factors are not the main determinants for auditors in issuing audit opinions related to business continuity. This study contributes to the accounting and auditing literature and provides insights for auditors, investors, and company management in understanding relevant factors influencing going concern audit opinions.
Analisis Financial Distress dengan Model Z-Score, S-Score, dan X-Score A’inun Hayat; Elok Heniwati; Rusliyawati, Rusliyawati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5600

Abstract

This research aims examine the potential for financial distress among issuers in the technology subsector—hardware & equipment—listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, using three classical prediction models: Altman Z-Score, Springate S-Score, and Zmijewski X-Score. This research adopts a quantitative descriptive approach with secondary data obtained from annual and quarterly financial statements, whose validity is ensured through official IDX sources and independent audits. The data were analyzed using descriptive statistics and the Kruskal–Wallis test to examine differences in classification results across models. The sample consists of seven companies with a total of 35 observations.The findings indicate that the Altman Z-Score detected one company (14.29%) in a financial distress condition and two companies (28.57%) in the grey area, while the Springate S-Score and Zmijewski X-Score classified all companies as financially healthy. The Kruskal–Wallis test produced an Asymp. Sig value < 0.05, confirming a statistically significant difference between the three models. These results suggest that the Altman model is more sensitive to fluctuations in leverage and working capital ratios, while the Springate and Zmijewski models tend to be more conservative and may under-detect early signals of financial distress.
Peran Moderasi Kebijakan Dividen dalam Menjelaskan Keterkaitan Likuiditas, Struktur Modal dan Arus Kas Operasional terhadap Nilai Perusahaan Fiqrah Maulani; Herry Achmad Buchory
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5641

Abstract

This study aims to comprehensively analyze the effect of liquidity, capital structure, and operating cash flow on firm value, with dividend policy acting as a moderating variable, in non-financial sector companies listed in the LQ45 index during the 2020–2024 period. Liquidity is measured using the Current Ratio (CR), capital structure is measured using the Debt to Equity Ratio (DER), operating cash flow is measured using Operating Cash Flow (OCF), and dividend policy is measured using the Dividend Payout Ratio (DPR). The research adopts a quantitative approach using panel data regression on a sample of 21 companies that consistently appeared in the LQ45 index during the observation period. The model testing process identified the Fixed Effect Model (FEM) as the best-fit model to estimate the relationship between variables. The results of the study reveal that both CR and DER have a significant positive effect on firm value, indicating that higher liquidity and optimal capital structure can enhance firm performance and market valuation. In contrast, OCF does not show a significant effect on firm value, suggesting that cash flow from operations alone may not be sufficient to influence market perceptions. Furthermore, dividend policy as a moderating variable does not strengthen or weaken the relationship between CR, DER, and OCF with firm value, implying that dividend distribution decisions are not perceived by investors as a determinant in this relationship.
Analisis Faktor-Faktor yang Mempengaruhi Kecurangan di Perguruan Tinggi Swasta di Indonesia Diah Astuti; Arief Rahman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5663

Abstract

Fraud in higher education institutions, particularly in Private Universities (Perguruan Tinggi Swasta/PTS), poses a serious threat to institutional reputation, financial integrity, and governance effectiveness. Such unethical practices can undermine public trust and disrupt the sustainability of educational operations. This study aims to analyze the factors influencing fraud in Indonesian PTS by employing the Institutional Theory framework, which emphasizes how organizational behavior is shaped by institutional pressures. Specifically, this research examines the influence of coercive, mimetic, and normative pressures, as well as the role of information technology in fraud prevention efforts. A quantitative approach using a survey method was applied, involving 100 respondents consisting of structural lecturers and administrative staff across various PTS in Indonesia. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results indicate that coercive, mimetic, and normative pressures significantly affect fraud occurrence, suggesting that institutional environments strongly shape behavioral tendencies. Additionally, the effective utilization of information technology was found to play a crucial role in strengthening internal controls and reducing opportunities for fraudulent practices. This study contributes theoretically to the development of financial governance research in the education sector by integrating institutional theory with technological perspectives, and it offers practical insights for university management in formulating more effective, measurable, and sustainable anti-fraud policies to safeguard institutional accountability and credibility.
Digitalisasi Akuntansi di Era Industri 4.0: Systematic Literature Review Atas Tren, Manfaat, dan Tantangan (2018–2025) Winda Wulandari; Rahmadi, Heksawan; Sari, Retna; Sumardi , Sumardi; Menanda, Wieldy
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5773

Abstract

This study aims to systematically map the evolution of accounting digitalization through a Systematic Literature Review (SLR) approach. The review analyzed 30 peer-reviewed articles published between 2018 and 2025 comprising 20 Scopus-indexed international and 10 SINTA-indexed national journals, sourced from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and SINTA databases. The analysis identified five dominant research themes: big data analytics, artificial intelligence (AI), blockchain, cloud-based accounting, and socio-institutional dimensions. Among these, AI and big data emerged as the most prominent topics, reflecting a technological shift in accounting practices. The findings demonstrate that accounting digitalization not only enhances efficiency and transparency but also transforms the accountant’s role and regulatory landscape. This study contributes by synthesizing research trends, identifying thematic gaps, and proposing a future research agenda to strengthen the digital transformation of accounting in the Industry 4.0 era

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