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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 176 Documents
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PENGARUH CAPITAL STRUCTURE, ESG DISCLOSURE, CASH HOLDING TERHADAP FIRM VALUE SEKTOR ENERGI Shinta Kusumastuti Shinta; Kania Iswara Kania; Harti Budi Yanti Harti
Jurnal Akuntansi Vol 15 No 1 (2026): AKUNESA (September 2026) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This study aims to empirically examine the impact of Capital Structure, ESG Disclosure, and Cash Holding on Firm Value within energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2025 period. Utilizing a quantitative approach with a purposive sampling technique, this research analyzed 364 panel data observations from 91 listed firms. Model estimation was conducted using panel data regression with a Fixed Effect Model specification. Statistical results demonstrate that, simultaneously, Capital Structure, ESG Disclosure, and Cash Holding affect Firm Value with an Adjusted R-squared of 83.35%. Partially, Capital Structure and Cash Holding exert a positive and influence on Firm Value. This confirms that market participants respond positively to optimal debt proportions as a tax shield mechanism and value internal cash reserves as a liquidity risk mitigation tool amidst industry volatility. Conversely, ESG Disclosure was found to have an insignificant impact on Firm Value. This condition indicates the presence of information asymmetry and myopic investment behavior in emerging markets, where sustainability disclosure costs are still perceived as compliance sunk costs rather than fundamental value drivers.
The Influence of Intellectual Capital on Company Value With Digitalization as a Moderation Variable in Banking Companies Listed on the Indonesia Stock Exchange rahmi
Jurnal Akuntansi Vol 15 No 1 (2026): AKUNESA (September 2026) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This study aims to analyze the influence of intellectual capital on company value with digitalization as a moderating variable in banking companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The development of the digital banking industry has encouraged companies to optimize their intellectual resources and digital capabilities to improve competitiveness and create sustainable value. Therefore, this study examines whether intellectual capital can contribute to increasing company value and whether digitalization strengthens this relationship. This study uses a quantitative approach with a purposive sampling method, resulting in a sample of 32 banking companies with a total of 128 observation data during the research period. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the help of the EViews 14 application. The results of the study show that intellectual capital has no significant effect on company value. In addition, digitalization is also unable to moderate the relationship between intellectual capital and company value. These findings indicate that the existence of intellectual capital alone does not necessarily increase company value, particularly when its management and utilization have not been optimized. Similarly, digitalization cannot automatically strengthen the contribution of intellectual capital to company value without being supported by appropriate business strategies, effective resource management, and the ability to generate economic benefits. This study provides empirical evidence for banking companies to focus not only on developing intellectual capital and digitalization but also on ensuring their effective integration into corporate strategies to enhance long-term company value.
The Direction of SMEs’ Sustainability for Indonesia Context: A Literature Review maria eugenia hastuti
Jurnal Akuntansi Vol 15 No 1 (2026): AKUNESA (September 2026) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Small and medium enterprises (SMEs) form the backbone of Indonesia’s economy. However, their contribution to environmental sustainability remains constrained by fragmented research that examines financial, institutional, technological, and managerial factors in isolation. This review synthesizes literature across four interrelated themes, such as financial access, institutional and regulatory pressure, digital transformation, and owner-manager values, to build an integrated understanding of how Indonesian SMEs can advance sustainability. We adopted a systematic narrative review approach. Essentially, the study draws on peer-reviewed sources from Scopus, Web of Science, and Google Scholar, screened and synthesized through thematic coding. Findings show that these four dimensions do not operate independently. They suggest that financial capacity shapes digital adoption, institutional pressure gains force only where enforcement is consistent, and owner-manager conviction determines whether available resources are converted into sustained practice. Theoretically, the review extends resource-based, institutional, and stakeholder frameworks by treating SME sustainability as an interacting system. Practically, it points toward coordinated action, starting from accessible, low-cost steps and building outward, as the most realistic path for Indonesian SMEs, policymakers, and support institutions. So, the review concludes that sustainability is best understood as an ongoing process of alignment among resources, rules, technology, and people.
THE EFFECT OF BUDGET TRANSPARENCY, PUBLIC ACCOUNTABILITY, AND THE GOVERNMENT INTERNAL CONTROL SYSTEM ON LOCAL OWN-SOURCE REVENUE EFFECTIVENESS: EVIDENCE FROM REGENCY/CITY GOVERNMENTS IN EAST JAVA, 2022-2025 Mohammad Ghofirin; Dina Anggraeni Susesti; Endah Tri Wahyuningtyas
Jurnal Akuntansi Vol 15 No 1 (2026): AKUNESA (September 2026) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This research intends to investigate how budget openness, civic responsibility, and the Government Internal Control System (SPIP) influence the effectiveness ratio of Local Own-Source Revenue (PAD) within regency and city administrations in East Java Province from 2022 to 2025. A quantitative methodology is employed in this study, utilizing secondary data sourced from recognized government entities. Using purposive sampling, 33 regency/city governments were selected, resulting in 132 local government-year observations. Budget transparency is measured based on the availability and accessibility of budget documents, public accountability is proxied by SAKIP ratings, and SPIP is measured using the Integrated SPIP Maturity score. The PAD effectiveness ratio is calculated by comparing PAD realization with its target. Analysis of the data was conducted utilizing a Linear Mixed Model with the help of IBM SPSS Statistics. The results show that budget transparency has a significant negative effect on the PAD effectiveness ratio. Public accountability has a significant effect, although SPIP has a notable beneficial impact on the effectiveness ratio of PAD. These findings indicate that transparency, accountability, and internal control play different roles in supporting local revenue management.
Determinants of Tax Avoidance in Indonesian Banking: The Role of Leverage, Profitability, and Asset Efficiency Akhmad Verdiansah; Urwawuska Ladini
Jurnal Akuntansi Vol 15 No 1 (2026): AKUNESA (September 2026) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This study investigates how leverage, profitability, and asset efficiency relate to tax avoidance among banking sub-sector firms listed on the Indonesia Stock Exchange from 2021 through 2025, with tax avoidance captured through the Effective Tax Rate (ETR). A purposive sampling procedure applied to 48 Main Board financial-sector firms yielded a final set of 16 banks and 80 panel-year observations. As part of this study's contribution, an asset efficiency ratio—Total Assets scaled by Operating Income—is put forward as a banking-specific adaptation of the capital intensity construct. Panel regression estimation, guided by the Chow and Lagrange Multiplier tests, points to the Common Effect Model (CEM) as the appropriate specification; because heteroscedasticity was detected, robust standard errors were applied in the final estimation. Findings reveal a significant negative association between leverage and tax avoidance, whereas neither profitability nor asset efficiency reaches statistical significance. Collectively, the evidence suggests that banking-sector tax avoidance is not governed by the same determinants documented for manufacturing firms, reinforcing the case for sector-tailored inquiry into tax avoidance behavior.
Legitimacy Strategies in Indonesian State-Owned Banks: SDG Disclosure and Earnings Management across the Pre- and Post-PSAK 71 Periods Agus Supriyatno
Jurnal Akuntansi Vol 15 No 1 (2026): AKUNESA (September 2026) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This study examines whether earnings-management intensity is associated with Sustainable Development Goal (SDG) disclosure and whether the association differs across the pre- and post-PSAK 71 reporting periods in Indonesian state-owned listed banks. The study treats listed state-owned banks as a distinct legitimacy regime characterized by state ownership, public-policy mandates, multiple accountability principals, and heightened public scrutiny. The sample comprises Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara during 2015–2025, yielding 44 firm-year observations. SDG disclosure is measured by the breadth of explicitly mapped SDGs in annual reports, while earnings-management intensity is proxied by absolute discretionary loan-loss provisions. The primary analysis employs bank fixed effects with robust standard errors. SDG disclosure increases substantially after 2020, while the association between earnings-management intensity and SDG disclosure is sensitive to model specification and overlapping institutional changes. The findings highlight state ownership as an important institutional context in understanding sustainability disclosure and accounting discretion.

Page 18 of 18 | Total Record : 176

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