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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 314 Documents
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Pengaruh Audit Effort, Audit Fee, dan Komite Audit terhadap Audit Delay pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024 Nada Fadia; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.7313

Abstract

This study aims to examine the effect of audit effort, audit fee, and audit committee on audit delay in industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Audit delay is one of the indicators of the timeliness of financial reporting that may affect the quality of information provided to investors and other stakeholders. This research employs a quantitative approach. The sample consists of 140 observations from 28 companies selected using a purposive sampling method based on specified criteria. The data used are secondary data in the form of audited annual financial statements obtained from the official website of the Indonesia Stock Exchange. Data analysis techniques include descriptive statistics and panel data regression analysis using EViews 12 software. The results indicate that audit effort has no effect on audit delay, audit fee has no effect on audit delay, while the audit committee has a significant effect on audit delay. Furthermore, audit effort, audit fee, and audit committee simultaneously have a significant effect on audit delay. These findings indicate that the role of the audit committee as part of the corporate governance mechanism plays an important contribution in improving the timeliness of financial reporting. Therefore, strengthening the function of the audit committee can be considered by company management and regulators to improve the quality of corporate governance and the timeliness of financial statement submission.
Pengaruh Komite Audit terhadap Pengungkapan Laporan Keberlanjutan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022 – 2024 Nabila Aprilia Ardina; Anisa Kusumawardani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.7527

Abstract

This study aims to determine the effect of audit committees on sustainability report disclosure with profitability as a moderating variable, thereby understanding the role of audit committee oversight in sustainability report disclosure regarding corporate legitimacy. In this study, the audit committee is proxied by the number of audit committee members and the number of audit committee meetings. The study population consists of mining companies listed on the IDX, using a purposive sampling technique that resulted in a total of 69 observations from 23 companies over three years of observation. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that the number of audit committee members has no effect on sustainability report disclosure. Meanwhile, the number of audit committee meetings has a significant positive effect on sustainability report disclosure. Moderating variable testing indicates that profitability is unable to moderate the effect of either the number of audit committee members or the number of audit committee meetings on sustainability report disclosure. This indicates that the effectiveness of audit committee meetings in encouraging sustainability information disclosure is based more on regulatory compliance and efforts to maintain corporate legitimacy than on the level of profit earned.
Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak, dan Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kepercayaan Wajib Pajak sebagai Variabel Moderasi Filia Theresia Kurniawaty; Lidya Agustina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.8708

Abstract

Suboptimal taxpayer compliance in Indonesia remains a challenge in efforts to increase state revenue derived from taxation. This condition underscores the importance of examining the factors that shape compliance. The present study investigates the effects of understanding of tax regulations, tax rates, and tax digitalization on compliance, while incorporating trust as a moderating variable. A quantitative approach was employed by distributing questionnaires to 120 registered taxpayers in Bandung City. The data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that understanding of tax regulations and tax rates have an effect on compliance, whereas tax digitalization does not exert a direct effect. The moderation analysis further confirms that taxpayer trust strengthens the relationships between understanding of tax regulations, tax rates, tax digitalization, and compliance. The findings underscore the important role of taxpayer trust in enhancing compliance. Furthermore, the findings may provide a useful basis for tax authorities when formulating tax policies and improving tax administration services to strengthen taxpayer trust and enhancing compliance.
PENGARUH RASIO PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM SEKTOR MANUFAKTUR FMCG DI BEI TAHUN 2014-2023 Sharon Michelle Sugiharto; Nanu Hasanuh
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.8956

Abstract

This study investigates the association between stock prices with profitability and solvency ratios in Fast Moving Consumer Goods (FMCG) companies registered on the Indonesia Stock Exchange by analyzing the influence of these factors both partially and simultaneously. Employing a quantitative approach, Return on Equity (ROE) and the Debt to Equity Ratio (DER) were designated as independent variables, while stock price as the dependent variable. A selection process resulted 6 companies, providing a total of 60 observations. Data analysis employed Panel Data Regression, utilizing the Chow Test, Hausman Test, and Lagrange Multiplier Test to determine the most appropriate model among the Common Effect, Fixed Effect, and Random Effect models. Subsequently, t-tests were used to analyze the influence of individual variables, while F-tests evaluated their simultaneous impact. The study findings reveal a significant positive effect of ROE, whereas DER shows a significant negative effect. Furthermore, ROE and DER jointly exert a significant influence on stock prices, as indicated by a probability value of 0.000034 < 0.05. The model declares 27,82% of the fluctuations in stock prices, and 72,18% of the factors surrounding those underlying variables are also affected. These outcome encourage that corporate profitability and debt financing decisions are key factors in explaining stock price fluctuations among FMCG companies.
Pengaruh Penghindaran Pajak, Free Cash Flow, dan Pertumbuhan Penjualan terhadap Manajemen Laba Illa Zikrilla Fuaddy; Hj. Endah Finatariani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.8998

Abstract

This study aims to provide empirical evidence regarding the effect of tax avoidance, free cash flow, and sales growth on earnings management practices in Consumer Non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Employing a quantitative approach and associative method, this research utilizes secondary data derived from corporate financial statements. The sampling technique was conducted using purposive sampling, and the collected data were analyzed through panel data regression utilizing EViews 12 software. Based on the model selection process, the Common Effect Model was identified as the most suitable specification, followed by classic assumption tests and hypothesis testing. The empirical results demonstrate that partially, tax avoidance decisions and sales growth dynamics do not exert a significant impact on earnings management probability. Conversely, the availability of free cash flow is proven to have a positive and significant effect on earnings management escalation. Overall, this research confirms that cash flow surpluses trigger agency conflicts.
Pengaruh Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Febby Irawati Putri; Ratnawaty Marginingsih
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9044

Abstract

This study examines whether sales growth and firm size are associated with profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) within the Consumer Non-Cyclicals sector during 2021–2025. Profitability is represented by Return on Assets (ROA), with sales growth and firm size examined as explanatory variables. The study adopts a quantitative design and utilizes secondary information drawn from the annual financial reports of the selected companies. Through purposive sampling, 23 companies were selected, generating 115 observations. Panel data regression was applied to evaluate the proposed relationships, supported by partial and simultaneous hypothesis testing as well as the coefficient of determination. The empirical findings indicate that neither sales growth nor firm size has a statistically significant relationship with profitability. The joint examination likewise provides insufficient evidence of a significant effect of both variables on profitability. These findings imply that differences in profitability among the sampled companies are not adequately captured by sales growth and firm size alone, indicating the possible influence of other factors outside the variables included in the research model.
Pengaruh Literasi Keuangan, Pendapatan, Gaya Hidup dan Self-Control terhadap Minat Mahasiswa dalam Menggunakan E-wallet Putri Indriyani; Ashari Ashari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9106

Abstract

This study aims to investigate the link between students' willingness to utilize electronic wallets at Muria Kudus University's Faculty of Economics and Business and their financial literacy, income, lifestyle choices, and self-control. In this study, the research team employed a quantitative technique by administering a survey to 150 randomly selected individuals. IBM SPSS Statistics 29 was utilized to assess the data using multiple linear regression. The findings show that lifestyle and wealth have a favorable and significant impact on students' willingness to use e-wallets, while self-control and financial understanding have little effect. At the same time, students' income, lifestyle, degree of financial understanding, and self-control all have a significant impact on their desire to use e-wallets. The findings demonstrate that students' lifestyle and financial capacity have a greater impact on their inclination to use e-wallets than do their financial literacy and self-control. The findings are not applicable to the general population because this study only included individuals from the Faculty of Economics and Business at Muria Kudus University. Future research should include more variables and a more diverse sample of respondents to better understand the factors influencing students' propensity to use e-wallets.
Model Tata Kelola Pajak Digital pada Koperasi Simpan Pinjam: Kajian Konseptual untuk Optimalisasi SHU Anggota Made Yessi Puspitha; Ni Made Puspa Pawitri; Made Andy Pradana Sukarta; I Dewa Agung Nanditiya Putra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9127

Abstract

This study aims to formulate a digital tax governance model for savings-and-loan cooperatives as a conceptual framework for optimizing members' net operating surplus (SHU). The urgency of this study stems from the tendency of cooperative tax management to remain administrative and reactive, which risks fiscal inefficiency and reduces the economic benefits received by members. A descriptive-qualitative case study was conducted at Koperasi ABC, Bali, using documentation review, tax regulation analysis, and in-depth interviews with three informants representing three governance organs of the cooperative: the Chairperson, the Operational Manager, and the Supervisory Board. Data were analyzed using the Miles and Huberman interactive model. Results indicate that tax management relies heavily on a single manager, digital implementation remains restricted to reporting functions, and a 15% non-performing loan ratio is not optimally leveraged for bad debt provision benefits under Minister of Finance Regulation (PMK) No. 74/2024. The consensus among the three cooperative organs highlights that these challenges are structural. Based on these findings, a six-stage Digital Tax Governance Model was formulated.
The Effects of Organizational Politics, Interpersonal Conflict, and Knowledge Sharing on Auditor Performance Ricky Bryan D.P. Tampubolon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9153

Abstract

This study examines the effects of organizational politics, interpersonal conflict, and knowledge sharing on auditor performance. The study employs a quantitative cross-sectional survey of auditors working at audit firms in Jakarta, Indonesia. Using purposive sampling, 103 usable questionnaires were collected from auditors with at least two years of audit experience. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The results indicate that organizational politics has a significant negative effect on auditor performance (β = −0.240, p = .008), while interpersonal conflict also has a significant negative effect (β = −0.291, p = .002). In contrast, knowledge sharing has a significant positive effect on auditor performance (β = 0.338, p < .001). The regression model explains 23.6% of the variance in auditor performance. These findings indicate that auditor performance is associated with both organizational and interpersonal conditions as well as the availability and exchange of knowledge within audit firms. The study suggests that audit firms should strengthen transparent organizational practices, manage interpersonal conflict effectively, and facilitate knowledge-sharing practices to support auditor performance.
Determinan Profitabilitas Bank BUMN: Analisis LDR, NPL, CAR dan BOPO Icha Annisa Fajrin; Patrick Kevin Aritonang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9166

Abstract

This study is motivated by the importance of monitoring financial performance in the banking sector, which is reflected in aspects of intermediation, credit quality, capital adequacy, efficiency, and profitability, as indicated by the indicators published by the Financial Services Authority (OJK). This study aims to analyze the effects of Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO) on profitability as measured by Return on Assets (ROA), with Firm Size (Ln Assets) as a control variable in conventional banks, particularly state-owned banks. The sample consists of four state-owned banks selected using purposive sampling, resulting in 112 observations. The data were analyzed using panel data regression with the assistance of EViews 13. The results show that LDR has a positive and significant effect on profitability (ROA), NPL has no significant effect on profitability (ROA), CAR has a positive and significant effect on profitability (ROA), while BOPO has a negative and significant effect on profitability (ROA). Meanwhile, Firm Size (Ln Assets) as a control variable has no significant effect on profitability (ROA). Simultaneously, LDR, NPL, CAR, BOPO, and Firm Size have a significant effect on ROA. These findings indicate that the profitability of state-owned banks during the study period was more closely associated with their ability to optimize the intermediation function, maintain adequate capital, and improve operational efficiency, while non-performing loans and firm size did not show a significant effect on profitability.

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