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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 169 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.
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.
Exploring the Nonlinear Effects of Sustainable Energy on CO2 Emissions: The Role of Human Resources Savitri Savitri; Dedy Ary Purnomo; Yosart Adi Suyoso; Ifan Setia Fauzi
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.p409-424

Abstract

The purpose of this research is to analyze the changing role of human resources and its impact on the relationship between sustainable energy and CO2 emissions. Several earlier studies either ignore the significance of human resources in this context or overlook the possibility of a nonlinear relationship between sustainable energy and CO2 emissions. The present research is motivated by this. This study analyzes data from 38 countries, representing both developing and developed nations, for the years 1999 to 2022, using a dynamic threshold panel data approach. The evidence suggests a correlation between increased use of sustainable energy and decreased carbon dioxide emissions. The data collected in the study show the existence of a human resources index that affects economic development. For developed economies, the threshold is 2.818, and for developing economies, it is 3.419. For the developing economies, the effect is twice as pronounced. The stronger effect is the reduction in sustainable energy CO2 emissions. The study found a strong inverse correlation between CO2 emissions and the human resources index. This study focuses on another area that is rarely discussed in the literature on Human Resource Dynamics Impact- Sustained Energy and CO2 emissions: concern and interaction. This study also examines the threshold effect and indexes of human resources and broadens the interpretation of the complex relationship between human resources and CO2 emissions from sustainable energy resources.
Audit Fees as a Moderator of the Effects of Auditor Switching and Audit Quality on Audit Report Lag in Manufacturing Companies Listed on the Indonesia Stock Exchange Andini Agustin Rachmat; Agus Setiawaty
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.p383-398

Abstract

This study aims to examine the effect of auditor switching and audit quality on audit report lag with audit fees as a moderator. The sample determination used a purposive sampling technique and obtained 335 data from manufacturing companies from 2020-2024. The analytical tools used in this study were multiple linear regression analysis and moderated regression analysis using IBM SPSS Statistics 26 software. The results showed that auditor switching had a significant positive effect on audit report lag, audit quality had a significant negative effect, audit fees moderated the effect of auditor switching on audit report lag, and audit fees weakened the effect of audit quality on audit report lag.
The Effect of Transfer Pricing, Financial Distress, and Foreign Ownership on Tax Avoidance with Firm Size as a Moderating Variable in Basic Materials Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022–2024 Citra Nandini Ingtias; Abdulloh Mubarok; Aminul Fajri
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.p399-408

Abstract

The Gross Domestic Product (GDP) contribution of raw commodity industries, such as mining and manufacturing, grew consistently throughout the 2021–2025 period, but tax revenues fluctuated sharply, triggering a unique contradiction. The impact of transfer pricing practices, financial distress, and foreign capital ownership on tax evasion efforts was examined using corporate scale variables, which moderated data on raw commodity issuers on the Indonesia Stock Exchange for the 2022–2024 period. A quantitative approach was implemented using secondary data downloaded from the idx.co.id portal and official corporate websites. The selection of 90 sample corporations (270 observation points) utilized a purposive sampling technique. Data testing utilized a multiple linear regression model and Moderated Regression Analysis (MRA) via IBM SPSS Statistics 22. The research findings demonstrated that transfer pricing had a positive and significant impact on tax evasion, while financial distress and foreign capital ownership were shown to have no significant impact. Corporate scale increased the impact of financial distress on tax evasion, but failed to moderate the transfer pricing variable or foreign capital ownership. In essence, tax evasion is triggered by high transactions between related parties and the tactics of giant corporations when experiencing cash constraints, rather than the influence of foreign investors, thus resulting in the importance of scale-based fiscal control.

Page 17 of 17 | Total Record : 169

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