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Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Published by Universitas Muhammadiyah Bengkulu
ISSN : 27231488     EISSN : 27231399     DOI : https://doi.org/10.36085/jakta.v3i1
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering
Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, dan sistem informasi akuntansi. Penerbitan ini memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, bibliografi dan tulisan praktis dari kalangan ahli, akademisi maupun praktisi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 207 Documents
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PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2023 Enggus Rivando; Rina Yuniarti; Hernadianto Hernadianto; Yudi Partama Putra; Yeni Fitria
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of Intellectual Capital Disclosure and Good Corporate Governance on firm value in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2023. The research method used is quantitative with an associative approach. The data used are secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the documentation method, while the data analysis technique used multiple linear regression with the help of SPSS software. The results show that Intellectual Capital Disclosure influences firm value with a significance value of 0.011 < 0.05. Good Corporate Governance also influences firm value with a significance value of 0.000 < 0.05. Simultaneously, Intellectual Capital Disclosure and Good Corporate Governance influence firm value with a significance value of 0.000 < 0.05 in the F-test. The conclusion of this study indicates that intellectual capital disclosure and the implementation of good corporate governance can influence the increase in firm value in manufacturing companies listed on the Indonesia Stock Exchange. Keywords:  Good Corporate Governance, Intellectual Capital Disclosure, Company Value, Manufacturing Companies, Corporate Governance
PENGARUH SUKU BUNGA, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Intan Putri Suryati; Desi Fitria; Ahmad Junaidi; Mirra Sri Wahyuni
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of interest rates, capital structure, firm size, and managerial ownership on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method employed is quantitative, utilizing secondary data in the form of company annual reports. The population in this study was food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 28 companies with a total of 140 observations during the study period. Data analysis was performed using multiple linear regression with the assistance of statistical applications. The results show that interest rates have no significant effect on firm value, capital structure has no significant effect on firm value, firm size has a negative and significant effect on firm value, while managerial ownership has no significant effect on firm value. The conclusion of this study indicates that internal and external factors have different influences on firm value. Firm size is the only variable shown to influence firm value in food and beverage companies listed on the Indonesia Stock Exchange, while interest rates, capital structure, and managerial ownership have not significantly influenced changes in firm value during the study period. Keywords: Managerial Ownership, Firm Value, Capital Structure, Interest Rate, Firm Size
PERAN IMPLEMENTASI SP2D BERBASIS KEPATUHAN ATURAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL DALAM MENEKAN TINGKAT RETUR SP2D PADA KPPN SUMBAWA Dwi Maharani Syahputri; Reza Muhammad Rizqi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the role of compliance with norms and the effectiveness of internal control in reducing the rate of SP2D returns at KPPN Sumbawa. Employing a descriptive qualitative method with a Principal-Agent Theory approach, this research identifies that SP2D returns represent a manifestation of agency costs arising from information asymmetry and failures in operational risk management at the work unit level. The study population encompasses all work units under the jurisdiction of KPPN Sumbawa, with purposive sampling involving key informants from both KPPN and the work units. Data analysis was conducted through content analysis of interview transcripts and SP2D return monitoring documents for the year 2024. The findings indicate that the dominant cause of returns is inactive or closed recipient accounts, frequently attributable to excessive staff workload and a lack of proactive risk evaluation. Although compliance with norms is relatively high due to routine KPPN oversight, weaknesses in internal control at the initial level (the SAKTI application) remain a critical gap. This study concludes that achieving a zero-return objective necessitates mandatory systemic validation mechanisms and a reorientation of human resource competencies. This research contributes to the development of public sector internal control strategies and offers practical recommendations for treasury system integration to enhance state liquidity efficiency. Keywords: Agency Theory, Internal Control, Regulatory Compliance, Returns
CSR, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL SEBAGAI DETERMINAN MANAJEMEN LABA Denny Kurnia
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure, leverage, and managerial ownership on earnings management in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method used is a quantitative approach with an explanatory design using secondary data in the form of annual reports and corporate sustainability reports. The research sample was selected using a purposive sampling method and resulted in 115 company-year observations after a process of filtering and removing outliers. Data analysis was performed using multiple linear regression with descriptive statistical testing, classical assumption tests, t-tests, F-tests, and coefficients of determination. The results show that CSR disclosure has a negative and significant effect on earnings management, indicating that increasing corporate social transparency can reduce earnings management practices. Leverage has a positive and significant effect on earnings management, indicating that debt pressure can increase the tendency of companies to engage in earnings management. Meanwhile, managerial ownership has no significant effect on earnings management. Simultaneously, CSR disclosure, leverage, and managerial ownership influence earnings management. The conclusion of this study shows that CSR and funding structure are important factors in explaining earnings management practices, while managerial ownership has not been able to become an effective control mechanism in non-cyclical consumer companies in Indonesia. Keywords:  Corporate Social Responsibility, Earnings Management, Leverage, Managerial Ownership, Non-Cyclical Consumer Companies
FINANCIAL ACCOUNTING IN FAMILYFIRM: A BIBLIOMETRIC ANALYSIS OF EARNINGS MANAGEMENT, REPORTING QUALITY, AND AUDIT RESEARCH Muhammad Adnan Effendi Putra; Trisna Gayatri; Deasy Emalia
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the development, structure, and patterns of research on financial accounting in family firms, focusing on earnings management, reporting quality, and audit research. The research method used was a bibliometric analysis of 162 open-access documents indexed by Scopus for the period 2007–2026. The analysis was conducted using performance analysis and science mapping with the help of Scopus, Microsoft Excel, and VOSviewer to identify publication trends, author productivity, country contributions, influential journals, most-cited documents, and relationships between keywords. The results show that research on financial accounting in family firms has increased significantly, especially after 2020, with key emerging themes including earnings management, family ownership, financial reporting quality, corporate governance, and audit quality. Keyword co-occurrence analysis yielded six research clusters demonstrating the interrelationships between earnings management, financial reporting quality, governance, accounting conservatism, and audit mechanisms. This study concludes that the literature on financial accounting in family firms continues to develop and is still dominated by issues of accounting information quality, the influence of family ownership on reporting behavior, and the role of governance and audit mechanisms in enhancing the credibility of financial reports. Keywords:  Audit Quality, Earnings Management, Family Firms, Financial Reporting Quality, Financial Accounting
THE EFFECT OF PROFITABILITY AND TAX MINIMIZATION ON TRANSFER PRICINGMODERATED BY FIRM SIZE (AN EMPIRICAL STUDY ON MINING COMPANIES Yeni Tata Rini; Ahmad Dahlan; Azhari Atul Aini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to examine the effect of profitability and tax minimization on transfer pricing, with firm size serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. The research employed a quantitative approach using secondary data obtained from the audited annual financial statements of mining companies listed on the IDX. The sample consisted of 12 companies (36 firm-year observations) selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), including descriptive statistics, measurement model evaluation, structural model assessment, and hypothesis testing. The results indicate that profitability has a significant negative effect on transfer pricing, while tax minimization has no significant effect on transfer pricing. Firm size has a significant negative direct effect on transfer pricing and significantly moderates the relationship between profitability and transfer pricing. However, firm size does not moderate the relationship between tax minimization and transfer pricing. The coefficient of determination (R²) shows that profitability, tax minimization, and firm size explain 36.6% of the variation in transfer pricing. In conclusion, transfer pricing practices in Indonesian mining companies are primarily influenced by profitability and firm size, whereas tax minimization does not significantly affect transfer pricing, either directly or through the moderating role of firm size. Keywords: Firm Size, Profitability, Tax Minimization, Transfer Pricing
PENGARUH KUALITAS SISTEM, INFORMASI, LAYANAN, DAN PERCEIVED COERCION TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA CORETAX Muhammad Prans Panca Renta; Nurul Syahbela; Amirul Bahar
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of system quality, information quality, service quality, and perceived coercion on taxpayer satisfaction among CoreTax users and to expand the application of the Information System Success Model to the context of mandatory system use. The research method used was a quantitative approach, collecting primary data through questionnaires from 119 taxpayers using CoreTax. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.2, through testing of measurement and structural models. The results indicate that system quality and information quality have a positive and significant effect on taxpayer satisfaction among CoreTax users, while service quality and perceived coercion do not significantly influence taxpayer satisfaction. Information quality is the most dominant variable influencing taxpayer satisfaction, demonstrating the importance of accuracy, completeness, relevance, and ease of understanding of information in supporting the fulfillment of tax obligations. The conclusion of this study indicates that the success of CoreTax implementation is determined more by the system's ability to provide quality tax information and effective system performance than by supporting service factors or perceived coercion in using the system. Keywords: Coretax; Taxpayer Satisfaction, Information Quality, Service Quality, System Quality

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