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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 202 Documents
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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
PENGARUH SALES GROWTH, CAPITAL INTENSITY, DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE Indawati, Indawati; Anggun Anggraini; Endang Ruhiyat
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.v4i4.5794

Abstract

This study aims to examine, analyze, and measure the effect of Sales Growth, Capital Intensity, and Firm Age on Tax Avoidance in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 until 2024. This research is classified as quantitative research, which aims to describe and test predetermined hypotheses using secondary data. The data analysis method employed is panel data regression using Microsoft Excel and EViews 9 applications. The population in this study includes all companies in the industrial sector. The data collection technique used is purposive sampling, in which out of 50 population units, 14 were selected as research samples. The results of the study show that Sales Growth, Capital Intensity, and Firm Risk simultaneously have a significant effect on Tax Avoidance in industrial sector companies for the period 2020 until 2024. Partially, Sales Growth has a significant effect on Tax Avoidance, Capital Intensity has no effect on Tax Avoidance, while Firm Risk has a significant effect on Tax Avoidance..
PENGARUH ROA DAN EPS TERHADAP HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2023): menelaah ebih jauh bagaimana ROA dan EPS dapat berpengaruh terhadap harga saham dan dengan inflasi sebagai faktor eksternal apakah bisa mempengaruhi interaksi antar variabel internal Inest Ruth Marsaulina Siregar; Elga Yulidisti; Muhsin, Muhsin
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.v4i4.5871

Abstract

This study aims to analyze how Return on Assets (ROA) and Earning Per Share (EPS) influence stock prices, with inflation acting as a moderating variable, focusing on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study employs a quantitative method and utilizes Moderated Regression Analysis (MRA) to examine both direct and interaction effects. The results reveal that ROA has a significant negative effect on stock prices, while EPS has a significant positive effect. These findings indicate that an increase in ROA does not necessarily lead to higher stock prices, potentially due to high efficiency and negative investor perceptions of rising earnings, especially post-pandemic and during inflationary periods. EPS proves to be a more reliable indicator for predicting stock prices in this sector. Collectively, ROA, EPS, and inflation explain 69.4% of the variation in stock prices. This research highlights the importance of companies maintaining EPS to boost market confidence and advises investors to consider earnings quality and external dynamics when making investment decisions.
Bahasa Indonesia Bahasa Indonesia Rinjani Novitasari; Nabila, Fitri; Miharja, Kasmanto
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.2879

Abstract

This research aims to analyze the effect of profitability and company size on audit report lag in telecommunication sector companies for the 2021-2023 period. Researchers used the annual financial statements obtained through the Indonesia Stock Exchange (IDX) during the period concerned in this study. The research method used is quantitative research. Telecommunication sector companies are the object of this research. Researchers conducted several tests in data analysis which included classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study state that variable X1 (Profitability) has a significant effect on variable Y (audit report lag) with a significance value of 0.042 (p <0.05). In addition, variable X2 (company size) also has an influence on variable Y (audit report lag) with a significance value of 0.047 (p < 0.05). And simultaneously, the two X variables affect the audit report lag with a significance value of 0.059. However, this simultaneous effect is not fully convincing at the conventional sig level (5%). This finding indicates that both profitability and company size are important factors that make the length of the audit process (audit report lag) in the telecommunications sector during the study period.
Pengaruh Capital Intensity, Umur Perusahaan, Komite Audit, dan Board Gender Diversity Terhadap Tax Avoidance Tegar Prasetyo; Alexander Raphael
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3029

Abstract

The purpose of this research is to empirically examine the effect of capital intensity, firm age, audit committee and board gender diversity on tax avoidance. Tax avoidance in this study was measured using the Effective Tax Rate (ETR). This research is a quantitative research and uses sector energy sub sector mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period as research objects. The sample selection technique used purposive sampling with a total of 40 samples obtained from 8 sector energy sub sector mining companies. Hypothesis testing in this study was carried out using E-views software version 16. Based on the results of the hypothesis testing that had been carried out, it can be concluded that 1) capital intensity has effect on tax avoidance; 2) firm age has no effect on tax avoidance; 3) the audit committee has no effect on tax avoidance, 4) board gender diversity has no effect on tax avoidance.
Pengaruh Manajemen Laba, Sales Growth, Transfer Pricing, dan Umur Perusahaan terhadap Praktik Penghindaran Pajak Noviyanti Dewi; Wahyu Nurul Hidayati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3030

Abstract

This study aims to determine the effect of earnings management, sales growth, transfer pricing, and company age on tax avoidance practices. This type of research is quantitative research. The data used in this study are secondary data. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2018-2022. The total population in this study were 114 companies. The sampling technique used purposive sampling and obtained 15 companies with a research period of 5 years so that 75 sample data were obtained. The data analysis used in this research is descriptive statistics, panel data regression test, classical assumption test, and hypothesis testing. The results showed that earnings management and transfer pricing had no significant effect on tax avoidance, while sales growth and company age had a significant effect on tax avoidance.

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