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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 293 Documents
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Environmental Management Accounting dan Eco-Innovation terhadap Kinerja Keuangan Berkelanjutan melalui Efisiensi Biaya Mahyudin Mahyudin; Martin Martin; Mardiah Hasanah Nasution
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7818

Abstract

This research was conducted to examine how Environmental Management Accounting (EMA) and Eco-Innovation affect Sustainable Financial Performance, with Cost Efficiency acting as a mediating variable among SMEs in Medan City. A quantitative method with an explanatory research framework was applied in this study. The research population included 341 culinary SMEs officially registered at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Medan City. By applying the Slovin formula, 184 respondents were selected as the research sample. Data were gathered through questionnaire distribution using a Likert-scale measurement. The analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings show that Eco-Innovation positively and significantly influences both Cost Efficiency and Sustainable Financial Performance. In addition, Cost Efficiency was found to positively contribute to Sustainable Financial Performance. Environmental Management Accounting also demonstrated a positive and significant impact on Cost Efficiency; however, its direct relationship with Sustainable Financial Performance was negative though still statistically significant. Moreover, Cost Efficiency was proven to mediate the effect of Eco-Innovation on Sustainable Financial Performance and also mediate the relationship between Environmental Management Accounting and Sustainable Financial Performance. Overall, the results suggest that adopting eco-friendly innovations alongside environmental management accounting practices can strengthen operational efficiency and support the long-term financial sustainability of SMEs.
Determinan Kualitas Audit: Etika, Fee, dan Motivasi Auditor Denny Kurnia; Annisa Rofiyanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7825

Abstract

Audit quality is a central issue in public accounting because stakeholders rely on audit opinions to reduce information risk and to strengthen confidence in financial reporting. This study examines the effects of auditor ethics, audit fees, and auditor motivation on audit quality at KAP SH & Rekan. The research uses an associative quantitative design with a survey approach. Primary data were collected through questionnaires distributed to 33 auditors, and the sample was determined using saturated sampling. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing. The findings show that auditor ethics has a positive and significant effect on audit quality, audit fee has a positive and significant effect on audit quality, and auditor motivation has a positive and significant effect on audit quality. Simultaneous testing also confirms that the three variables jointly affect audit quality with an adjusted R square of 0.966. These results imply that audit quality is strengthened when auditors maintain ethical conduct, when audit fees support adequate audit procedures, and when motivation encourages professional responsibility.
Pengaruh Kinerja Lingkungan dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Firm Size Sebagai Moderasi Trifani Isyahrahmaliza; Risal Risal; Aris Setiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7943

Abstract

This study analyzes the impact of environmental and social performance on the financial performance of energy companies listed on the Indonesian stock exchange between 2022 - 2024. Company size serves as a moderating variable. Environmental performance is measured using the PROPER rating, while social performance is measured through the disclosure of Corporate Social Responsibility (CSR) information. Financial performance is represented by the key performance indicators return on assets (ROA) and return on equity (ROE). The study employs a quantitative approach using panel data regression and moderated regression analysis (MRA). The sample comprises 61 energy companies with a total of 183 observations. The results show that environmental performance has no significant impact on ROA but a positive and significant impact on ROE. Conversely, social performance has a positive and significant impact on ROA but no significant impact on ROE. Both environmental and social performance significantly influence ROA and ROE. Furthermore, company size strengthens the link between environmental and social performance and financial performance. These findings suggest that larger companies have better capabilities in managing environmental and social activities, thereby increasing their financial performance and supporting the sustainability of their business operations.
Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Tembakau yang Terdaftar di BEI Anggella Rizki Veromikha; Rudy Kurniawan; Gita Desyana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8009

Abstract

This study aims to examine the relationship between the impact of sustainability report disclosure on the financial performance of companies in the tobacco subsector listed on the Indonesia Stock Exchange (IDX), as measured by Return on Assets (ROA) for the years 2020-2024. This study uses semi-annual data, with the first semester using data as of June 30  and the second semester using data as of December 31. This study yielded 40 observations with data spanning 10 time periods and 4 companies.The data was analyzed using the Random Effect Model (REM). The independent variable was measured using the Sustainability Disclosure Index (SRDI) based on GRI Standards, while financial performance is represented by Return on Assets (ROA), which is calculated as net income divided by total assets, derived from the companies financial statements.  The findings indicate that disclosure related to economic aspects (X1) has a significant negative effect on financial performance, while disclosure related to environmental (X2) and social (X3) aspects does not have a significant impact on financial performance (ROA). However,simultaneously, disclosure from economic, environmental, and social aspects has a significant effect on financial performance.
Analisis Kinerja Model Parametrik, Non-Parametrik, dan Semi-Parametrik Value at Risk Saham Perbankan KBMI IV pada Periode Stabil dan Krisis Covid-19 Dewi Sekar Ayu; Layyinaturrobaniyah Layyinaturrobaniyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8054

Abstract

This study aims to analyze and compare the accuracy of three Value at Risk (VaR) models in estimating market risk across four systemic banking stocks in Indonesia categorized under the Bank Group based on Core Capital (KBMI) IV, namely BBCA, BBRI, BBNI, and BMRI. A comparative analysis was conducted by dividing the timeframe into two contrasting market conditions: the crisis period driven by the Covid-19 pandemic (2019-2021), representing a Black Swan event, and the stable period (2016-2018). The VaR calculation methods examined include the parametric, non-parametric (Historical Simulation), and semi-parametric (Filtered Historical Simulation) approaches. To evaluate the consistency and robustness of each model against volatility shifts, a formal Backtesting procedure was performed using the Christoffersen Conditional Coverage joint test alongside a Severity analysis (measuring the magnitude of extreme losses). The test results demonstrate that during the stable period, the conventional parametric and non-parametric approaches were efficient for BBCA and BBNI stocks, as they successfully achieved a valid status while minimizing severity values. Conversely, during the Covid-19 crisis period, both traditional models completely failed due to the phenomenon of risk underestimation. Amidst the crisis turbulence, the semi-parametric FHS model proved to be superior and the most robust, where the FHS-Student-t specification successfully secured validity and minimized the severity of extreme losses for BBRI and BBCA stocks, followed by the performance of the FHS-Normal model on the BMRI stock.
KECURANGAN LAPORAN KEUANGAN DI SEKTOR ENERGI INDONESIA: APAKAH PENGUNGKAPAN TATA KELOLA PERUSAHAAN MEMILIKI PERAN? Isnaylah Cahyani; Ambar Kusumaningsih
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8215

Abstract

This study examines the influence of governance disclosure on financial statement fraud among energy sector companies listed on the IDX during the 2022-2024 period. A quantitative research approach was employed using purposive sampling. The sample consisted of energy sector firms listed on the IDX that published complete financial statement throughout the observation period and had governance disclosure scores available in the Bloomberg Terminal database. Research data were collected from companies’ financial reports and governance disclosure scores and subsequently analyzed using logistic regression with SPSS version 27. The findings reveal that governance disclosure does not significantly affect financial statement fraud. The logistic regression results further indicate that governance disclosure is not statistically significant in explaining the occurrence of fraudulent financial reporting. These results suggest that the existing level of governance disclosure has not been sufficiently effective in mitigating financial statement fraud. Future studies are encouraged to incorporate additional variables that may better explain fraudulent financial reporting practices. Furthermore, to prevent financial statement fraud and make governance disclosure more than compliance mechanism, companies must improve the effectiveness of their governance implementation.
Mengurai Audit Report Lag: Apakah Financial Distress Mengubah Peran Komite Audit, Audit tenure, dan Reputasi Auditor? Aris Sanulika; Wahyu Nurul Hidayati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8249

Abstract

This study aims to examine the effects of the audit committee, audit tenure, and auditor reputation on Audit Report Lag, as well as to investigate the moderating role of financial distress in property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using secondary data obtained from the companies' annual reports and financial statements. The research sample was selected through a purposive sampling technique, resulting in 58 companies with a total of 290 firm-year observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The findings reveal that audit tenure has a negative effect on Audit Report Lag, whereas financial distress has a positive effect on Audit Report Lag. In contrast, the audit committee and auditor reputation do not have a significant effect on Audit Report Lag. Furthermore, the moderating analysis indicates that financial distress does not moderate the relationships between the audit committee, audit tenure, and auditor reputation and Audit Report Lag. These findings suggest that the experience accumulated through longer audit tenure contributes to greater audit efficiency, thereby reducing the time required to complete the audit process. Conversely, companies experiencing financial distress tend to require a longer audit completion period. Therefore, maintaining financial stability and enhancing the effectiveness of the audit process are essential for ensuring the timely issuance of audited financial statements.
Pengaruh Kesiapan Organisasi dan Kompetensi Auditor terhadap Keamanan Data Audit pada PT. Agrobisnis Banten Mandiri (Perseroda) Kota Serang A Deni Iskandarsyah; Fitriana Fitriana; Zaenal Aripin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8330

Abstract

Digital transformation in public sector auditing brings significant challenges to data security. In 2024, Indonesia recorded 21.7 million data breach cases, while audits of regional enterprises revealed weaknesses such as cash-based transactions, invalid attendance records, and unsecured digital assets. These conditions highlight the urgent need for organizational readiness and auditor competence in adopting secure audit technologies. This study aims to examine the influence of organizational readiness and auditor competence on audit data security at PT Agrobisnis Banten Mandiri (Perseroda) Kota Serang. A quantitative approach was applied using descriptive and verificative methods. The research involved all 30 staff members as respondents through total sampling, with data collected via questionnaires, interviews, and documentation. Analysis was conducted using multiple regression with SPSS, supported by validity, reliability, and classical assumption tests. Findings reveal that organizational readiness is relatively strong, though limited by infrastructure and digital oversight culture. Auditor competence is moderate, with adequate regulatory understanding but limited mastery of audit technology. Audit data security has not yet fully aligned with ISO 27001 and the Personal Data Protection Law. Verificative analysis shows organizational readiness has a significant effect on audit data security, auditor competence does not, and together both variables exert a significant influence with organizational readiness as the dominant factor. These results emphasize the importance of strengthening organizational structures to support secure digital audit transformation in regional enterprises.
Pengaruh Risiko Kredit, Likuiditas, Permodalan, Ukuran Bank, dan Kinerja Intermediasi terhadap Profitabilitas Bank Pembangunan Daerah di Indonesia Vicka Pramudya Putra; Heri Faisal Harahap; Chairilisa Azzahra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8538

Abstract

This study analyzes how credit risk, liquidity, capital adequacy, bank size, and intermediation performance influence the profitability of Regional Development Banks in Indonesia. Profitability is proxied by Return on Assets, while credit risk is proxied by Non-Performing Loan, liquidity by Loan to Deposit Ratio, capital adequacy by KPMM/CAR, bank size is represented by the natural logarithm of total assets, while intermediation performance by Net Interest Margin and loan distribution. This study uses a quantitative approach based on quarterly panel data from 17 Regional Development Banks during the 2018–2025 period. The data are analyzed using panel data regression in Stata, with three estimation approaches: the Common Effect Model, Fixed Effect Model, and Random Effect Model. The model selection test shows that the Fixed Effect Model is the most suitable estimation model. The findings show that all independent variables simultaneously affect ROA. Partially, NIM positively and significantly affects ROA, whereas NPL has a significant negative effect on ROA. Meanwhile, LDR, KPMM, bank size, and loan distribution do not significantly affect ROA. These results suggest that BPD profitability is more strongly determined by credit quality and the ability to generate net interest income.
Ketika Startup Gagal: Analisis Red flags untuk Membedakan Business Failure, Governance Failure, dan Fraud Risk pada TaniHub, Investree, dan eFishery Ari Utomo Saputra; Ari Ayu; Anisatun Humayrah Rais; Hasma Hasma; La Ode Abdul Rakhman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8603

Abstract

This study analyzes red flags in failed Indonesian startups and maps the characteristics of business failure, governance failure, and fraud risk in the context of venture capital funding. Using a multi-case study (Yin, 2018), the study examines TaniHub, Investree, and eFishery to identify their respective failure patterns. The results indicate that TaniHub experienced business failure due to premature expansion, excessive growth ambition, high burn rate, and cash flow anomalies. Investree experienced governance failure due to weak board oversight, internal controls, and post-investment monitoring. Meanwhile, eFishery indicated fraud risk triggered by founder dominance, founder-friendly governance, revenue quality issues, data inconsistencies, and failed investor verification. The cross-case analysis revealed systemic weaknesses in the form of ineffective monitoring, inadequate due diligence, and delayed response. Based on these findings, a Startup Failure Framework was developed that integrates Agency Theory, information asymmetry, red flags, and due diligence. This framework demonstrates that agency conflicts do not always lead to fraud but instead produce three different outcomes depending on the configuration of red flags and the effectiveness of oversight. This research contributes to expanding the venture capital governance literature across a single risk spectrum.

Page 29 of 30 | Total Record : 293

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