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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 258 Documents
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Pengaruh Dewan Komisaris, Dewan Direksi, dan Komite Audit terhadap Kinerja Keuangan Rina Adelina Christia Heldrika Simanullang; Asep Muslihat
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.v5i2.7380

Abstract

This study aims to empirically examine whether the board of commissioners, the board of directors, and the audit committee influence the financial performance of companies in the metals and minerals industry listed on the Indonesia Stock Exchange. Using secondary data sourced from companies’ annual reports, this study employs a quantitative methodology. 7 metal and mineral industry companies listed on the Indonesia Stock Exchange from 2020 to 2024 were selected as the research sample. Multiple linear regression analysis was used as the data analysis method in this scientific study. The research findings partially indicate a negative effect of the board of directors on financial performance, revealing that as the number of board members increases, financial performance tends to decline due to coordination complexities. However, the audit committee and the board of commissioners do not have a significant effect on financial performance. The board of commissioners, the board of directors, and the audit committee have a combined effect on financial performance, indicating that the management and oversight functions of these three governance bodies work together to achieve the company’s financial performance.
Peran Strategis Supreme Audit Institution dalam Mengawal SDGs: Sebuah Tinjauan Literatur Sistematis Maesya Putrina Sitepu
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.v5i2.7385

Abstract

The approaching 2030 deadline for achieving the Sustainable Development Goals (SDGs) requires stronger sustainability accountability that goes beyond administrative compliance toward substantive impact. However, sustainability reporting practices remain vulnerable to greenwashing and face challenges in ensuring the validity of non-financial data, thereby necessitating the role of Supreme Audit Institutions (SAIs) in safeguarding the credibility of development reporting. This study aims to examine how the role of SAIs is conceptualized within the sustainability accountability discourse and their contribution to supporting SDG achievement. It employs an interpretive Systematic Literature Review (SLR) approach based on the PRISMA 2020 protocol, analyzing 25 reputable journal articles published between 2016 and 2026 using thematic analysis. The findings identify five key dimensions of SAIs’ roles: governance, data quality assurance, digital audit, regulatory, and human capital capacity. These dimensions reflect a fundamental shift in public sector auditing from administrative compliance toward strategic accountability oriented to the credibility of sustainability reporting. The findings are interpreted through Agency Theory, Legitimacy Theory, and Institutional Theory to explain the positioning of SAIs, including BPK RI, within the global sustainability audit landscape. This study provides practical insights for BPK RI in developing an audit roadmap that supports more substantive SDG outcomes and contributes to the public sector auditing literature.
Dilema Green Tax Administration: Studi Kasus Pendampingan BALAPIN dalam Navigasi Sistem Coretax 2026 I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya; Ni Made Mega Abdi Utami
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.v5i2.7386

Abstract

The transformation of tax administration in Indonesia through the implementation of the Coretax Administration System (Coretax), which began in 2025, marks a significant step in the modernization of digital tax systems. This implementation started to have a direct impact on the Annual Tax Return (SPT) reporting process in 2026 for the 2025 fiscal year.  However, this transition also presents adaptation challenges for taxpayers in understanding the new interface and reporting procedures. This study aims to analyze taxpayer adaptation to the Coretax system and explore the role of the Bantu Lapor Pajak Integrasi (BALAPIN) program as an assistance mechanism for annual tax return reporting at Politeknik Negeri Bali. This research employs a qualitative case study approach through participatory observation and interviews conducted during the assistance activities. The findings reveal that taxpayers still encounter several administrative challenges, including difficulties in navigating the system, understanding certain tax status regulations, and managing the complexity of reporting income and assets. The involvement of tax volunteers and supervising lecturers in the BALAPIN program helps bridge tax literacy gaps and improve taxpayers’ understanding of the reporting process. These findings indicate that the success of digital tax administration depends not only on technological advancement but also on adequate literacy support and assistance mechanisms for users.
Pengaruh Debt to Equity Ratio, Free Cash Flow, dan Pertumbuhan Perusahaan terhadap Kebijakan Dividen (Studi pada Perusahaan yang Terdaftar di BEI Periode 2019-2024) Jonathan Andrian; Layyinaturrobaniyah Layyinaturrobaniyah
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.v5i2.7396

Abstract

This study analyzes the determinants of dividend policy among 218 companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2024. Using the Dividend Payout Ratio (DPR) as a proxy, this research employs panel data regression with a Fixed Effect model and PCSE estimation to analyze 1,308 observations. The variables tested in this study include Free Cash Flow (FCF), corporate growth, and the Debt to Equity Ratio (DER). The results demonstrate that all three variables have a significant partial effect on the DPR. Specifically, Free Cash Flow has a positive and significant impact, indicating that the availability of excess cash encourages dividend distributions. Conversely, corporate growth and the Debt to Equity Ratio have a negative and significant influence, suggesting that expansion needs and debt obligations act as constraints on profit distribution. These findings emphasize that dividend decisions on the IDX are primarily determined by internal financial fundamentals, where companies prioritize the balance between liquidity, investment opportunities, and capital structure in determining their corporate strategies in Indonesia.
Islamic Corporate Governance dan Manajemen Laba sebagai Faktor Penentu Nilai Perusahaan pada Bank Umum Syariah Periode 2020 -2024 Firda Sarachehan; Era Yudistira; Thoyibatun Nisa; Lella Anita
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.v5i2.7397

Abstract

This study aims to analyze the influence of Islamic Corporate Governance and earnings management as determinants of firm value in Sharia Commercial Banks during the 2020–2024 period. The approach used in this study is quantitative, employing an explanatory research design to analyze the causal relationships among variables. The research data consists of secondary data sourced from the official annual reports of each Sharia Commercial Bank. The sample was selected using purposive sampling, resulting in 13 Sharia Commercial Banks as the units of analysis. The analytical technique applied is panel data regression using the Random Effects Model, processed using EViews 12 software. The results indicate that Islamic Corporate Governance has no significant effect on firm value, while earnings management was found to have a positive and significant effect on firm value. These findings suggest that firm value tends to be more responsive to earnings management practices than to the effectiveness of Islamic Corporate Governance implementation during the study period. Furthermore, these results also indicate that Islamic corporate governance mechanisms have not yet been fully effective in optimally improving market perceptions of corporate performance, whereas companies use earnings management practices to present a seemingly better performance, thereby enhancing market response and investor perceptions of the company’s prospects.
Pengaruh CSR, Transfer Pricing, Inventory Intensity Terhadap Tax Avoidance Feni Nur Solihati; Lidya Agustina
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.v5i2.7481

Abstract

Tax avoidance remains a critical issue affecting government revenue in Indonesia, particularly in the manufacturing sector, which accounts for 25.2%–30% of tax revenue. This study examines the influence of Corporate Social Responsibility (CSR), Transfer Pricing, and Inventory Intensity on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023, as well as its application in the field of education. Using a quantitative methodology with multiple linear regression analysis on 130 observations from 28 companies selected via purposive sampling, the results indicate that CSR has a positive and significant effect on tax avoidance. Transfer pricing exhibits a negative effect on tax avoidance, suggesting that higher transfer pricing transactions lead to lower tax avoidance. However, Inventory Intensity does not significantly influence tax avoidance. This model explains 53.8% of the variability in tax avoidance. These findings contribute to understanding corporate behavior regarding tax compliance and provide practical implications for policymakers in strengthening tax regulations and oversight mechanisms in Indonesia’s manufacturing sector, as well as educational implications for students.
Pengaruh Profitabilitas,Pertumbuhan Laba, dan Leverage terhadap Kualitas Laba pada Perusahaan Sektor Industrial di BEI Annis Sa’adah; Isyfa Fuhrotun Nadhifah
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.v5i2.7512

Abstract

This study aims to examine the effect of profitability, earnings growth, and leverage on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research adopts a quantitative approach using secondary data from annual financial statements. The sampling technique employs purposive sampling, resulting in 39 companies with a total of 117 observations. The analysis method used is multiple linear regression with classical assumption tests. The analysis indicates that profitability, earnings growth, and leverage are associated with earnings quality, while the coefficient of determination suggests that the model has limited explanatory power in explaining variations in earnings quality, indicating the presence of other influencing factors and providing opportunities for future research. This study implies that companies need to maintain financial performance consistency and manage their capital structure effectively to support earnings quality, and it contributes empirical evidence from the industrial sector, which is characterized by high capital intensity and operational complexity, thereby enriching the literature on earnings quality determinants.
Pengaruh Dewan Komisaris Independen dan Board Gender Diversity terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur I Gede Nata Mintara; Dewa Ayu Eny Wulandari; Dewa Ayu Mas Putriari Nusantari; Ni Wayan Diah Puspita Sari; Anak Agung Bagus Dharma Putra Dewangga
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.v5i2.7513

Abstract

The integrity of financial statements is an important aspect in decision making by stakeholders, but there are still many cases of manipulation that reflect the low integrity of the company's financial statements. Financial statements are very important to ensure that the information presented in the report is accurate, relevant, and free from manipulation. This study aims to analyze the effect of the independent commissioners, and gender diversity of commissioners, of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2023 - 2025. The population in this study was 204 manufacturing companies listed on the Indonesia Stock Exchange for the period 2023 - 2025. The number of samples used in this study was 182 companies multiplied by 3 years of observation to become 546 companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results of the study show that independent commissioners have a positive effect on the integrity of financial statements. The gender diversity of commissioners do not affect the integrity of financial statements.

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