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Romindo
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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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Shifts in the Dynamics of the Global Financial System: Implications for Macroprudential Policy in the Digital Era BQ. Elok Nirwana; Padli Pawaid Yahya; Lina Azizah
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.v5i3.8210

Abstract

This article examines the implications of the transformation of the global financial system on the implementation of macroprudential policy in the digital era, particularly during the period from 2019 to 2023. The study is motivated by the rapid development of financial globalization, deregulation policies, and technological innovation that have fundamentally reshaped the structure and dynamics of the global financial landscape. These developments have created significant opportunities, including broader access to funding sources, accelerated cross-border capital flows, improved financial inclusion, and deeper integration of international financial markets. However, at the same time, these structural changes have also introduced increasingly complex systemic risks, such as heightened financial interconnectedness, vulnerability to digital disruptions, cyber risks, market volatility, and the emergence of new financial actors driven by financial technology innovation. This research employs a descriptive qualitative approach through the analysis of literature, policy developments, and recent trends in the global financial system. The findings reveal that the rapid growth of digital finance has transformed economic behavior, financial institutions, and market structures, creating new challenges for financial regulation and supervision. Therefore, macroprudential policies need to become more adaptive and responsive in addressing emerging digital risks. The study highlights the importance of stronger regulatory coordination, effective monitoring systems, and innovative policy strategies to maintain sustainable financial stability in an increasingly dynamic global financial environment.
Likuiditas, Solvabilitas, dan Nilai Perusahaan Subsektor Food and Beverage: Peran Ukuran Perusahaan sebagai Variabel Moderasi Dinil Islamiyah Assa'adah; Amir Amir; Suryo Budi Santoso; Rezky Pramurindra
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.v5i3.8807

Abstract

This study aims to examine the effect of liquidity and solvency on firm value, with firm size serving as a moderating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs secondary data obtained from annual financial statements selected using a purposive sampling technique, resulting in 328 observations. The data were analyzed using panel data regression with the Fixed Effect Model (FEM), selected based on the Chow and Hausman tests. The moderating effect was examined using Moderated Regression Analysis (MRA), while heteroscedasticity and autocorrelation issues were addressed using robust standard errors. The results indicate that liquidity has no significant effect on firm value, whereas solvency has a positive effect on firm value. Furthermore, firm size is unable to moderate the relationship between liquidity and firm value. In contrast, firm size significantly moderates the relationship between solvency and firm value with a negative direction, indicating that firm size weakens the positive effect of solvency on firm value. These findings suggest that investors in the food and beverage subsector place greater emphasis on capital structure than on liquidity when evaluating firm value. This study provides empirical evidence regarding the role of firm size in the relationship between financial ratios and firm value during the post-pandemic period.
Political Connections, Female on Board, dan Audit Committee dalam Praktik Earnings Management: Apakah CEO Tenure Memperkuat Hubungan Tersebut? Advensia Tian; Hartono Hartono; Dedi Haryadi
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.v5i3.8835

Abstract

Economic development in Indonesia has intensified corporate competition, increasing pressures on financial reporting transparency. Practices such as earnings management can obscure financial statement credibility and diminish stakeholder trust. Based on Agency Theory and Upper Echelons Theory, this study examines the effect of political connections, board gender diversity (female on board), and audit committee independence on earnings management, while evaluating the moderating role of CEO tenure. Focusing on basic materials subsector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, the study employs panel data analysis via the Fixed Effect Model (FEM) with robust standard errors to address potential diagnostic issues. Firm size and time dummies are specified as control variables. The empirical findings reveal that political connections significantly increase discretionary accruals when CEO tenure is long, demonstrating that CEO power amplifies political influence over financial reporting. Conversely, female board representation and audit committee independence do not directly constrain earnings management, reflecting potential tokenism and formalistic governance structures. This study provides critical insights for capital market regulators and corporate governance practitioners in emerging markets.

Page 30 of 30 | Total Record : 293

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