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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 299 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.
Pengendalian Defisit Layanan JKN: Dashboard Cost Recovery Rate Berbasis Digital Accounting Nugroho Aris Yulianti; Maya Indriastuti; Edy Suprianto; Provita Wijayanti
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.v5i3.8268

Abstract

This study aims to develop and evaluate a digital accounting-based Cost Recovery Rate (CRR) dashboard as a tool for monitoring and controlling deficits in Indonesia’s National Health Insurance (JKN) services. The study employed a Research and Development (R&D) approach using the ADDIE model to analyze user requirements, develop a dashboard prototype, implement the system, and evaluate its feasibility. The results indicate that the existing CRR monitoring system was aggregate, retrospective, and not integrated, limiting the timely identification of deficit sources. The developed dashboard integrates service cost data, INA-CBGs claim revenue, and hospital operational information into a single analytical platform, enabling more comprehensive and detailed financial monitoring. Evaluation by four expert users produced an average score of 4.2 out of 5, indicating good performance in terms of usability, information accessibility, data accuracy, and analytical capability. The dashboard provides more timely information and supports analysis at the levels of service units, attending physicians, diagnoses, patients, and cost components, thereby facilitating the identification of deficit sources and data-driven managerial decision-making. This study also proposes a digital accounting-based framework for cost control and financial performance evaluation to support the financial sustainability monitoring of JKN healthcare services.
Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2024-2025. Shinta Widyaningrum; Diah Nurdiwaty; Hestin Sri Widiawati
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.v5i3.8497

Abstract

This research is motivated by the rapid development of the business world in the era of globalization, where increasingly intense competition requires companies not only to focus on profit generation but also to ensure business sustainability and enhance firm value. Consequently, companies must effectively manage their resources and financial performance to remain competitive and attract investor interest. This study aims to analyze the effect of profitability, leverage, and liquidity on firm value, with firm size serving as a moderating variable, focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2024–2025 period. This study employs a quantitative causal research method. The population consists of 228 manufacturing companies listed on the IDX, with 88 companies selected as samples using purposive sampling over a two-year observation period. Data analysis includes classical assumption tests, moderated regression analysis, the coefficient of determination test, and hypothesis testing using SPSS version 23. The results indicate that profitability and liquidity have a significant effect on firm value, whereas leverage does not. Furthermore, firm size moderates the relationship between profitability and firm value as well as between liquidity and firm value, but does not moderate the relationship between leverage and firm value. The implications of this study indicate that financial performance indicators influence firm value; therefore, investors can use this information as a basis for evaluating companies and making investment decisions.
Analisis Rekonsiliasi Fiskal dalam Penentuan Penghasilan Kena Pajak pada PT XYZ Tahun Pajak 2025 di Era Coretax Eduward Tony Sitorus; Maralus Samosir; Fitri Yanti
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.v5i3.8842

Abstract

This study was motivated by the implementation of Coretax, which has driven changes in tax administration, including fiscal reconciliation as the basis for determining Taxable Income (PKP). The study aims to analyze the fiscal reconciliation process, identify challenges in Coretax implementation, and explain the adaptation strategies adopted by PT XYZ in the 2025 Fiscal Year. The research used a descriptive qualitative method with a case study approach. Data were obtained through semi-structured interviews, observation, and documentation, including commercial financial statements, fiscal reconciliation working papers, and the Annual Corporate Income Tax Return. The results show that PT XYZ carried out fiscal reconciliation systematically by identifying commercial and fiscal differences, determining positive and negative fiscal corrections, and preparing fiscal reconciliation as the basis for calculating PKP. The study found 12 accounts requiring fiscal adjustments, consisting of 10 positive fiscal corrections amounting to IDR243,562,688 and 2 negative fiscal corrections totaling IDR47,899,553, resulting in PKP of IDR706,990,576. Coretax implementation improved data validation, tax documentation, and internal control, although challenges remain in system adaptation and understanding fiscal adjustment codes. Fiscal reconciliation plays an important role in producing accurate PKP calculations and supporting tax compliance. Therefore, companies are advised to improve human resource competence through continuous Coretax training and strengthen internal evaluation so that the fiscal reconciliation process becomes more effective.
Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan dengan Variabel Moderasi Asset Turnover Ratio Mukhamad Asrul Nafi'; Suryo Budi Santoso; Hadi Pramono; Tiara Pandansari
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.v5i3.8879

Abstract

This study aims to examine the influence of capital structure, profitability, and liquidity on firm value, with the asset turnover ratio serving as a moderating variable. The study population consists of companies listed on the Jakarta Islamic Index (JII) for the 2021–2025 period. A quantitative approach was employed using purposive sampling; based on specific criteria, a final dataset of 138 observations was obtained. Data analysis was conducted using SPSS version 27 software via multiple linear regression. The results demonstrate that capital structure and liquidity do not influence firm value. Furthermore, the asset turnover ratio does not moderate the relationship of capital structure, profitability, or liquidity with firm value. However, profitability was found to influence firm value. This study focuses on the Jakarta Islamic Index, an area that has received limited attention from researchers. The findings indicate that the management of Sharia-compliant companies needs to prioritize effective profitability enhancement as a strategic measure to strengthen firm value. Additionally, this study is expected to provide conceptual insights for investors and future researchers regarding the valuation patterns of companies listed on the Jakarta Islamic Index.
Pengaruh Good Corporate Governance dan Ukuran KAP terhadap Audit Fee Bela Aska; Tati Rosyati
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.v5i3.7575

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and Public Accounting Firm (KAP) size on audit fees. Good Corporate Governance is proxied by the board of commissioners, independent commissioners, and audit committee. Audit fee is selected as the dependent variable because the amount of audit remuneration reflects the complexity, risk, and quality of the audit process performed by external auditors. This study employs a quantitative approach using secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in 28 companies with a total of 140 observations. Data were analyzed using panel data regression with the assistance of EViews version 12. The regression model was selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test, followed by classical assumption tests to ensure model feasibility. The results of the F-test indicate that Good Corporate Governance and KAP size simultaneously affect audit fees. Furthermore, the t-test results show that the board of commissioners has a positive and significant effect on audit fees, while independent commissioners, audit committees, and KAP size do not have a significant effect on audit fees in the banking companies included in the research sample. This study offers theoretical implications for agency theory and practical insights for banking policymakers in regulating governance structures and audit fee guidelines.
Pengaruh Pengungkapan Keberlanjutan Berdasarkan IFRS S1 dan S2 terhadap Kinerja Keuangan Angelita Aristawati; Rizka Fitriasari
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.v5i3.8498

Abstract

This study examines how sustainability disclosure based on IFRS S1 and S2 affects the financial performance of LQ45 index firms listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. This study used ROE and ROA to measure financial success. Secondary data from sustainability reports, annual reports, and corporate financial data was analyzed using SPSS multiple linear regression. Strategy positively affects the ROA model, whereas governance negatively affects it. Risk management, KPIs, and objectives have little effect. In the ROE model, risk management, KPIs, and objectives have little impact, while strategy has a strong positive impact and governance has a big negative impact. Strategy disclosure was consistently connected to higher financial performance throughout the observation period, but governance transparency was linked to worse performance.

Page 30 of 30 | Total Record : 299

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