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INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa Indonesia dan Bahasa Inggris.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 167 Documents
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How Does Financial Literacy Mediate the Relationship Between Tax Knowledge, Ethnicity Issue, and Trust in Government on Tax Compliance? Berlina Hidayati
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p331-352

Abstract

This study investigates the determinants of tax compliance by integrating cognitive, socio-cultural, and institutional factors within a unified analytical framework. Specifically, it examines the direct effects of tax knowledge, ethnicity issue, and trust in government on tax compliance, as well as the mediating role of financial literacy. Using a quantitative research design, primary data were collected through online questionnaire administered to 359 respondents. The data were analyzed by Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that tax knowledge and ethnicity issue significantly and positively influence tax compliance, whereas trust in government does not show a significant effect. Moreover, financial literacy significantly mediates the relationship between tax knowledge and tax compliance but fails to mediate the effects of ethnicity issue and trust in government. These findings suggest that financial literacy operates as a selective mediator, primarily translating knowledge into compliant behavior through cognitive pathways, while socio-cultural and institutional factors influence compliance through alternative normative mechanisms. This study contributes by proposing a nuanced behavioral model that differentiates competence-based and perception-based drivers of tax compliance, offering important implications for multidimensional tax policy design in developing and multicultural contexts.
The Impact of Green Accounting, Independent Commissioners, Environmental Performance, and Firm Size on Financial Performance: Evidence from Indonesia’s Energy and Basic Materials Sector Dwi Hidayatul Khamaliya; Rezza Arlinda Sarwendhi; Agustina Ratna Dwiati; Diyah Pujiati; Dewi Murdiawati
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p317-330

Abstract

This study aims to determine the effect of green accounting, an independent board of commissioners, environmental performance, and company size on financial performance. This research employs quantitative methods and utilizes secondary data obtained from the annual reports and sustainability reports of raw materials and energy companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The sample was selected using a purposive sampling method, resulting in 82 samples. Th The novelty in the research is the calculation of green accounting which involves the environmental costs incurred by the company in maintaining the ecosystem and its relation to profit. The results indicate that green accounting and an independent board of commissioners have no effect on financial performance. Meanwhile, environmental performance and company size do influence financial performance. Green accounting, an independent board of commissioners, environmental performance, and company size simultaneously influence financial performance. This research is expected to improve companies' long-term financial performance, attract investors concerned with environmental and social issues, and enhance their reputation among stakeholders. With this research, it is expected to contribute ideas and enrich the literature in the field of corporate finance in research on the influence of green accounting, corporate governance, environmental performance, and company size. In addition, this study is also expected to serve as a reference for future research, so that it can be further developed and refined to enrich the literature in the fields of accounting, finance, and corporate sustainability.
Internal Determinants of Tax Planning: The Mediating Role of Transfer Pricing in Industrial Firms Molkend Siringoringo; Daulat Freddy
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p353-367

Abstract

This study investigates the effect of financial performance, leverage, and firm size on tax planning, with transfer pricing as a mediating variable. Grounded in Agency Theory and Positive Accounting Theory, this research explains how firm characteristics influence tax planning strategies. The sample consists of manufacturing firms listed on the Indonesia Stock Exchange. Tax planning is proxied by the Effective Tax Rate (ETR), financial performance by Return on Equity (ROE), leverage by Debt to Equity Ratio (DER), firm size by the natural logarithm of total assets, and transfer pricing by related-party receivables. The results show that financial performance and leverage significantly affect tax planning, while firm size does not consistently influence tax planning. Transfer pricing is proven to mediate the relationship between financial performance and tax planning, as well as between leverage and tax planning. However, it does not mediate the relationship between firm size and tax planning. These findings indicate that profitable and highly leveraged firms tend to use transfer pricing as a strategic tool for tax optimization, whereas larger firms are more cautious due to regulatory pressure. This study contributes to the literature on corporate tax behavior and provides practical implications for regulators and firms in designing effective and compliant tax strategies.
The Effect of Accounting Perception, Business Scale and Business Duration on the Preparation of MSME Financial Statements Tiara Maulia; Puji Isyanto; Devi Astriani
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p285-300

Abstract

This study aims to examine the effect of accounting perception, business scale, and business duration on the preparation of financial statements among MSMEs in Karawang Regency. A quantitative approach was employed through a survey of 100 MSME actors selected using random sampling. Data were collected via questionnaires and analyzed with SmartPLS 4. The results indicate that accounting perception, business scale, and business duration each have a positive and significant effect on MSME financial statement preparation. Business scale emerges as the most dominant predictor. These findings imply that the quality of financial reporting is shaped by business actors' awareness of accounting importance, operational complexity, and financial management experience. This study reinforces the application of the Theory of Planned Behavior in explaining MSME financial reporting behavior.
Determinants of Internal Audit Efficacy: Evaluating the Impact of Auditor Experience, Control Robustness, Executive Backing, and Inter-Auditor Synergy Kristianto Tricahya Prabowo; Anindya Ratna Kartika Hady; Rahmatullah Alfikri; M Bastian
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p383-393

Abstract

A significant challenge for internal auditing professionals in Indonesia lies in delivering tangible value to their organizations, specifically by ensuring the implementation of sound risk management and good governance practices. The evident scarcity of empirical literature addressing internal audit functions within Indonesian local governments provides the core rationale for conducting this study. Consequently, this research aims to investigate how the effectiveness of internal audits is influenced by several specific variables: auditor experience, the adequacy of internal controls, management backing, and the extent of collaboration between internal and external auditors. Employing a quantitative approach, data were gathered through a questionnaire based survey distributed to 65 respondents. This cohort consisted of financial staff and auditors operating within the Inspectorate and the Regional Financial and Asset Management Agency (BKAD) of Regency Z. Multiple regression analysis was subsequently utilized to examine the collected dataset. The findings reveal that auditor experience, the robustness of internal controls, and active management support significantly enhance internal audit effectiveness. Conversely, the collaborative efforts between internal and external auditing bodies yielded no substantial impact on the overall efficacy of the internal audit process.
Transparency and Firm Performance: The Influence of Earnings Quality and CSR under Dividend Policy Moderation Siti Noer Afifah; Dyah Febriantina Istiqomah
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p301-315

Abstract

The market value of a business organization depends on the evaluation made regarding the performance and potential of the entity, which includes quantitative factors as well as qualitative aspects. This study focuses on the effect of earnings quality and corporate social responsibility (CSR) on firm valuation, more specifically analyzing the role of dividend policy as a moderator of these links. The target population is composed of firms that operate in the energy, basic materials, logistics, manufacturing, and infrastructural industries and are listed at the Indonesia Stock Exchange during the period of 2021 to 2024. The sample is purposefully chosen based on panel data and moderation analyses. Moreover, dividend strategy acts as a key factor in modifying the path and strength of these connections. These results suggest that firm wealth is not only shaped by fiscal performance, but also by how organizations align social commitments and strategic profit distributions.
The Effect of Independent Commissioners, Audit Committee Activities, and Firm Complexity on Audit Fee in Banks Muhammad Nur Maftuh Ihsan; Rizdina Azmiyanti
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p369-382

Abstract

This study investigates the effect of independent commissioners, audit committee activity, and firm complexity on audit fees in banking firms listed on the Indonesia Stock Exchange during 2022-2024. A quantitative approach is employed using secondary data from annual reports and audited financial statements, resulting in 120 firm-year observations selected through purposive sampling. The data are analyzed using multiple linear regression with SPSS. The findings reveal that independent commissioners, audit committee activity, and firm complexity each have a positive and significant effect on audit fees. A higher proportion of independent commissioners strengthens supervisory effectiveness, leading to broader audit scope. Increased audit committee activity enhances monitoring of financial reporting and audit processes, resulting in additional audit procedures. Meanwhile, greater firm complexity increases audit difficulty due to more extensive operations and transactions, requiring higher auditor effort. Overall, corporate governance mechanisms and firm complexity significantly influence audit fee determination in the banking sector.

Page 17 of 17 | Total Record : 167

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