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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 22 Documents
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Search results for , issue "Vol. 5 No. 2 (2026): April 2026" : 22 Documents clear
Carbon Emission Disclosure Perusahaan Non-Keuangan dalam Perspektif Teori Legitimasi dan Stakeholder Juwantina Eka Tari; Indah Fajarini Sri Wahyuningrum
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.6791

Abstract

This study aims to analyze the effect of corporate governance mechanisms on carbon emission disclosure (CED) in non-financial companies listed on the Indonesia Stock Exchange. The governance mechanisms examined include institutional ownership, audit committee, gender diversity, and media exposure, with environmental performance serving as a moderating variable. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and corporate websites for the 2022–2024 period. The research sample was selected using a purposive sampling method, while hypothesis testing was conducted using Moderated Regression Analysis (MRA). The results indicate that institutional ownership and media exposure have a positive and significant effect on carbon emission disclosure. The audit committee and gender diversity do not show a significant effect on CED. The moderating test results reveal that environmental performance is unable to strengthen the relationship between institutional ownership, audit committee, gender diversity, and media exposure to carbon emission disclosure. These findings suggest that external pressures play a more dominant role in encouraging environmental disclosure transparency than internal board characteristics. This study is expected to contribute empirical evidence to the development of environmental accounting and corporate governance literature in Indonesia.
Pengaruh Pengungkapan ESG dan Kepemilikan Institusional terhadap Kinerja Keuangan: Intensitas Kompetisi Pasar sebagai Variabel Moderasi pada Perusahaan Terindeks SRI-KEHATI Periode 2019-2024 Mochammad Ramlan; Tri Neliana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7099

Abstract

SRI-KEHATI Index is known as an index that includes companies with a strong commitment to sustainability principles. However, in practice, not all companies included in the index are able to maintain stable or positive financial performance. such as PT Pembangunan Jaya Ancol Tbk (PJAA), which recorded losses of IDR 393 billion in 2020 and IDR 276 billion in 2021, as well as PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO), which experienced a decline in profitability of IDR 156 billion in 2022 and IDR 154 billion in 2023. This study was conducted to analyze the effect of ESG and institutional ownership on financial performance with market competition intensity as a moderating variable in companies included in the SRI-KEHATI index during the 2019-2024 period. The population in this study included all companies indexed in SRI-KEHATI during the 2019-2024 period, with a sample size of eight companies selected using purposive sampling. This study utilized secondary data from company annual reports and sustainability reports for the 2019-2024 period. The analysis technique used in this study was multiple linear regression. The results of the study show that: first, ESG has no effect on financial performance; second, institutional ownership affects financial performance; third, market competition intensity does not moderate the effect of ESG and institutional ownership on financial performance.
Pengaruh Good Corporate Governance dan Transfer Pricing terhadap Penghindaran Pajak Tati Rosyati; Rhiantha Puri Dewi Rengganis; Fernanda Sefy Atasya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7171

Abstract

This study aims to examine the effect of Good Corporate Governance measured using Independent Commissioners and Audit Committees as well as Transfer Pricing variables on Tax Avoidance. This type of research uses quantitative methods using secondary data. The population in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2020 - 2024. The sampling method used is purposive sampling. The number of samples in this study was 27 companies for 5 years so the total research data was 135. Hypothesis testing used panel data regression tests with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that Good Corporate Governance measured using Independent Commissioners and Audit Committees and Transfer Pricing variables have a significant effect on tax avoidance with an F-statistic value of 0.000000 <0.05. Based on the results of the t-test, it can be seen that the Independent Commissioner variable has a significant effect on tax avoidance with a probability value of 0.0004 < 0.05, the Audit Committee variable has a significant effect on tax avoidance with a probability of 0.0001 < 0.05. The Transfer Pricing variable does not have a significant effect on tax avoidance with a probability of 0.2152 > 0.05
Optimasi Portofolio Saham LQ45 (2021-2025): Pendekatan Single Index Model dan Implikasi Alokasi Aset Nabila maharani; Esty Apridasari; Atika Lusi Tania; Witantri Dwi Swandini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7180

Abstract

The increase in domestic investor participation in the Indonesian capital market, reaching 20.3 million SID by 2025, is not always accompanied by stable stock market performance. This situation presents challenges for investors in determining an optimal stock portfolio with a measurable level of risk. This study aims to construct an optimal LQ45 stock portfolio based on return and risk levels. Furthermore, this study aims to determine the proportion of fund allocation and investment portfolio execution for investors. The research method used is descriptive quantitative, utilizing secondary data in the form of LQ45 stock closing prices, the Jakarta Composite Index (JCI), and Bank Indonesia interest rates for the period August 2021 to July 2025. The sample selection was conducted using purposive sampling technique to obtain 25 stocks that were consistently listed in the LQ45 index during the study period. The results showed that there were 10 stocks included in the optimal portfolio based on the Single Index Model. These stocks are INDF, MEDC, BBNI, PGAS, BMRI, BBCA, ITMG, ICBP, ANTM, and UNTR with different fund allocation proportions. The optimal portfolio produced an expected rate of return of 1.42% with a portfolio risk of 0.19%. This study shows that the Single Index Model is effective in forming an optimal LQ45 stock portfolio. This model can be used as a basis for investment decision making by considering the balance between risk and return.
Strategi Mitigasi Risiko Koreksi Fiskal: Perspektif Konsultan Pajak dalam Era Digitalisasi Administrasi Perpajakan Atin Friatna; Se Tin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7185

Abstract

This study aims to analyze the role of tax consultants in assisting taxpayers, both corporate and individual, in identifying and mitigating the risk of fiscal corrections from the tax reporting stage. The implementation of the self-assessment system in Indonesia requires a high level of compliance and reporting accuracy, while regulatory complexity and the digitalization of tax administration increase the potential for fiscal errors. This study employs a qualitative approach using purposive sampling, involving 25 tax consultants who are members of the Indonesian Tax Consultants Association (IKPI) Bandung. Data collected through semi-structured interviews and analyzed using thematic analysis. The findings indicate that tax consultants play a strategic role in fiscal education, verification and enhancement of data quality, early detection of fiscal correction risks, and the formulation of compliance and tax planning strategies. Proactive assistance provided from the reporting stage shown to minimize the potential for fiscal corrections and tax disputes. However, the effectiveness of such assistance still faces challenges, including low taxpayer tax literacy, limited data quality, administrative system constraints, and differences in interpretation with tax authorities. This study underscores the importance of tax consultants as strategic partners in strengthening compliance and the accuracy of fiscal reporting.
Pengaruh Capital Intensity, Sales Growth, dan Kepemilikan Institusional terhadap Tax Avoidance Fitria Eka Ningsih; Calosa Melina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7258

Abstract

The purpose of this research is to offer hard data on how factors like capital intensity, sales growth, and institutional ownership affect tax avoidance. Using a quantitative methodology, this research compiles secondary data from financial reports made available on the website of the Indonesian Stock Exchange. This analysis covers the years 2020–2024 and focuses on property and real estate companies that are listed on the Indonesia Stock Exchange. The researchers in this study used the Purposive Sampling technique to choose their sample. Of the 96 businesses that made up the study's population, 15 were able to pass the selection criteria and be included in the final sample. Multiple linear regression with descriptive statistics, panel data regression model analysis, the Fixed Effect Model as the model selection test, multiple linear tests, hypothesis testing with data processing using Eviews software version 12, and classical assumption tests were the methods used for hypothesis testing. Tax avoidance is impacted by Institutional Ownership, Capital Intensity, and Sales Growth all at once, according to the findings of the simultaneous hypothesis test. The findings of the partial hypothesis testing indicate that tax avoidance is not affected by capital intensity or institutional ownership, but it is affected by sales growth.
Pengaruh Sustainability Report Disclosure dan Audit Tenure terhadap Nilai Perusahaan pada Sektor Energi Tahun 2020–2024 Naccir Sidabutar; Valentine Siagian; Judith Tagal Gallena Sinaga
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7275

Abstract

This study was conducted to examine the effect of Sustainability Report and Audit Tenure disclosure on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The approach used was a quantitative method using secondary data collected through annual reports, selected reports, and company audit reports. A purposive sampling technique was applied with the criteria of energy companies listed on the IDX during the study period. Data analysis included descriptive statistics, normality tests, multiple linear regression tests, multicollinearity tests, partial tests, and simultaneous tests to obtain a comprehensive picture of the relationship between the research variables. The results of the study proved that sustainability report disclosure had a significant and negative effect on company value, while audit tenure had no significant effect on company value. These findings emphasize the importance of transparency in financial reporting and independent audit policies to strengthen investor confidence, as well as the need for companies to balance the costs of implementing a decommissioning program with the economic benefits generated in the long term to support company performance.
Akuntabilitas dan Transparansi Keuangan Madrasah dalam Perspektif Manajemen Keuangan Modern dan Prinsip Syariah Kholis Al Arifuttaqi; Mambaul Ngadhimah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7306

Abstract

This study analyzes the integrative model of financial accountability and transparency in a pesantren-based educational institution by examining the synthesis between Islamic principles and modern financial management. Employing a qualitative case study design at MA Miftahussalam Slahung Ponorogo, data were collected through in-depth interviews, participant observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that financial accountability practices in the madrasa extend beyond compliance-based accountability commonly found in general educational institutions and evolve into value-based accountability rooted in the principles of amanah (trustworthiness), ‘adl (justice), shura (deliberation), and mas’uliyyah (transcendental responsibility). While modern financial management instruments such as participatory budgeting, systematic bookkeeping, and internal auditing are adopted, their implementation is infused with spiritual consciousness, forming a pattern of double accountability managerial accountability to stakeholders and spiritual accountability to God. However, the study also reveals a structural gap between strong moral capital and limited technical capital, particularly in digital reporting systems and human resource capacity. These findings demonstrate that spirituality does not substitute professionalism; rather, both dimensions must be structurally and substantively integrated to produce a governance model that is responsive to contemporary public accountability demands while remaining consistent with Islamic ethical foundations.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Kinerja Sosial terhadap Pengungkapan Keberlanjutan pada Perusahaan ESG Quality 45 Yudan Hartawan; Acep Komara; Mada Purwanto W. N
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7312

Abstract

This research is motivated by the persistently low quality of corporate sustainability disclosure in Indonesia, despite the growing global trend of non-financial reporting. Drawing on the Legitimacy Theory framework, this study aims to analyze the influence of Accounting Information System utilization and corporate social performance on the level of sustainability disclosure. The study employed a quantitative approach using multiple linear regression on companies included in the IDX KEHATI ESG Quality 45 index for the 2021–2024 period. The sample was selected using purposive sampling to obtain representative data. The analysis shows that both Accounting Information Systems and social performance have a positive and significant impact on sustainability disclosure, with social performance being the most dominant variable in driving corporate information transparency. These findings indicate that optimizing technology-based information systems and a demonstrated commitment to social responsibility can enhance the quality of sustainability reporting, making it more credible and accountable. Therefore, integrating accounting technology and strengthening social performance are fundamental strategies for encouraging more sustainable reporting practices in public companies in Indonesia to meet stakeholder expectations.
Pengaruh Intellectual Capital, Good Corporate Governance, Leverage dan Profitabilitas terhadap Nilai Perusahaan Ika Laely Rahmawati; Sri Mulyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7353

Abstract

This study aims to analyze the relationship between intellectual capital, good corporate governance, leverage, and profitability with company value. This study uses a quantitative method with secondary data collected from company financial reports available on the Indonesia Stock Exchange. The research sample consists of 71 non-cyclical sector companies. The analysis uses panel data processed with SPSS26. The results show that intellectual capital has no effect on company value, nor does good corporate governance have a significant effect on company value. Furthermore, leverage has a positive effect on company value, and profitability has a positive effect on company value. These findings emphasize the importance of optimizing leverage and profitability as key instruments for increasing company value. This also aims to evaluate good corporate governance policies in order to build market confidence without becoming a burden of administrative procedures. In addition, this study can be a reference for management to balance debt management and profit creation in order to maintain a positive market perception.

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