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Imang Dapit
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JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Published by Universitas Dian Nuswantoro
ISSN : -     EISSN : 27232522     DOI : https://dx.doi.org/10.56696/jaka.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal Akuntansi, Keuangan dan Auditing) mempublikasikan hasil penelitian untuk memberikan kontribusi baru untuk literatur Akuntansi, Keuangan dan Auditing. Topik Jurnal JAKA terkait dengan semua aspek akuntansi, tetapi tidak terbatas pada topik berikut: 1. Financial Accounting 2. Management Accounting 3. Accounting Information System 4. Auditing 5. Corporate Governance 6. Behavioral Accounting 7. Professional Accounting Ethics 8. Public Sector Accounting 9. Accounting Education 10. Islamic Accounting 11. Capital Market 12. Ethics and Professionalism of Accountant 13. Corporate Social Responsibility
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 182 Documents
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Gen Z's Understanding of Internal Controls Dominates QRIS Phishing Prevention Lukiyana Nurul Izza Kartika; Zaky Machmuddah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15318

Abstract

This study highlights the increasing cases of QRIS phishing targeting Generation Z through social media using various social engineering techniques. The research analyzes the influence of understanding internal controls, risk awareness, and self-efficacy on the effectiveness of QRIS phishing prevention. A quantitative approach was employed with a population of 10,951 active students at Dian Nuswantoro University and a sample of 408 respondents selected through purposive sampling based on their experience conducting QRIS transactions. Data were analyzed using multiple linear regression with SPSS. The results show that understanding internal controls, risk awareness, and self-efficacy have positive and significant effects on QRIS phishing prevention, both simultaneously and partially. Among the three variables, understanding internal controls is the most dominant factor. These findings underscore the importance of strengthening cybersecurity literacy to promote safer digital payment behavior among Generation Z.
Faktor-faktor yang Mempengaruhi Kinerja Keuangan pada Perusahaan Sektor Technology yang Terdaftar di Bursa Efek Indonesia Ni Putu Yuria Mendra
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.12929

Abstract

ABSTRACT Company financial performance is a description of the financial condition of a company that is analyzed using financial analysis tools, so that the company's financial condition can be known which reflects performance during a certain period. This study aims to analyze the effect of investment opportunity set, growth opportunity, company size, managerial ownership and asset growth on financial performance in technology sector companies listed on the Indonesia Stock Exchange in 2021-2023. The population of this study is technology sector companies listed on the IDX in 2021-2023. The purposive sampling method was used to select the sample. The samples obtained were 29 technology sector companies, so the total sample was 87. This study used multiple linear regression data analysis techniques. The results showed that investment opportunity set, growth opportunity and managerial ownership had a positive effect on financial performance, while company size and asset growth did not affect financial performance. Suggestions for further research are to expand research variables such as dividend policy, liquidity, leverage and expand research locations, for example the food and beverage, property and mining sectors. Keywords: Investment Opportunity Set, Growth Opportunity, Firm Size, Managerial Ownership, Asset Growth, Financial Performance   ABSTRAK Kinerja keuangan perusahaan merupakan gambaran tentang suatu kondisi  keuangan perusahaan yang dianalisis dengan menggunakan alat-alat analisis  keuangan, sehingga dapat diketahui tentang kondisi keuangan perusahaan yang  mencerminkan kinerja selama periode tertentu. Penelitian ini bertujuan untuk  menganalisis pengaruh investment opportunity set, growth opportunity, ukuran  perusahaan, kepemilikan manajerial dan pertumbuhan aset terhadap kinerja  keuangan pada perusahaan sektor technology yang terdaftar di Bursa Efek  Indonesia Tahun 2021-2023. Populasi penelitian ini adalah perusahaan sektor technology terdaftar di BEI  Tahun 2021-2023. Metode purposive sampling digunakan untuk memilih sampel.  Sampel yang diperoleh sebanyak 29 perusahaan sektor technology, sehingga total  sampel adalah 87. Penelitian ini menggunakan teknik analisis data regresi linear  berganda.  Hasil penelitian menunjukkan bahwa investment opportunity set, growth  opportunity dan kepemilikan manajerial berpengaruh positif terhadap kinerja  keuangan, sedangkan ukuran perusahaan dan pertumbuhan aset tidak berpengaruh  terhadap kinerja keuangan. Saran untuk penelitian selanjutnya adalah agar  memperluas variabel penelitian seperti kebijakan dividen, likuiditas, leverage serta  memperluas lokasi penelitian, contohnya sektor makanan dan minuman, properti  dan juga pertambangan.. Kata Kunci:   Investment Opportunity Set, Growth Opportunity, Ukuran Perusahaan, Kepemilikan Manajerial                         Pertumbuhan Aset, Kinerja Keuangan
SUSTAINABILITY PERFORMANCE, GREEN INNOVATION AND ECO-EFFICIENCY ON COMPANY VALUE WITH COMPREHENSIVE PROFITABILITY AS MODERATION Yuniep Mujati Suaidah; Marhaendra Kusuma
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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Abstract

Research so far has still provided inconsistent results on the role of profitability moderation in the influence of sustainability performance, green innovation and eco-efficiency on firm value, and does not involve comprehensive profit and attributable profit in the profitability formulation, even though the meaning of profit has shifted since the implementation of fair value accounting and entity theory in financial reporting. The purpose of this study is to test the role of profitability moderation, which is formulated with comprehensive profit and attributable profit, in the influence of sustainability performance, green innovation and eco-efficiency on firm value. The research sample was 141 companies listed on the Indonesia Stock Exchange 2019 - 2023 with 553 observation data. Hypothesis testing with Moderation Regression Analysis. The results of the study indicate that profitability based on comprehensive profit and attributable profit strengthens the influence of sustainability performance, green innovation, and eco-efficiency on firm value. The originality of this study is testing the role of profitability moderation based on comprehensive profit and attributable profit in the influence of sustainability performance, green innovation and eco-efficiency on firm value
The Balancing Profits and Environmental Responsibilities the Role of Carbon Emission Disclosure On Corporate Sustainability Ratiningsih Ratiningsih; Diamond Ika Ambarwati; Wulan Budi Astuti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15314

Abstract

ABSTRACT [Times New Roman, 9 Bold, 1 Spacing and italic] The growing issue of climate change has heightened the demand for carbon emissions transparency, particularly among companies that contribute to carbon emissions. However, previous research has shown inconsistent results regarding the factors influencing carbon emissions disclosure, creating a research gap. This study aims to analyze the influence of profitability, leverage, and environmental performance on carbon emissions disclosure. The research method uses a quantitative approach with panel data in the form of annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The analysis was conducted using panel data regression with a Fixed Effect Model (FEM). The results show that profitability has a significant influence on carbon emissions disclosure, while leverage and environmental performance do not. Simultaneously, these three variables do not have a significant effect. This finding suggests that the ability to generate profits is more likely to encourage companies to disclose emissions than other structural and environmental factors.
DETERMINASI PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, HARGA TRANSFER, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN Krisna Setiawan; Anna Sumaryati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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Abstract

Penelitian ini menguji bagaimana profitabilitas, ukuran perusahaan, harga transfer, dan struktur modal memengaruhi penghindaran pajak. Objek yang diteliti adalah perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada periode 2021–2024. Topik ini penting karena adanya fenomena ketidaktercapaian target penerimaan pajak serta berbagai kasus penghindaran pajak di sektor properti. Dengan menggunakan metode kuantitatif dan teknik purposive sampling, diperoleh sampel sebanyak 72 observasi. Analisis data dilakukan menggunakan regresi linear berganda melalui perangkat lunak SPSS. Penelitian ini diharapkan memberikan bukti empiris mengenai bagaimana manajemen memanfaatkan diskresi keuangan dan operasional untuk meminimalkan beban pajak dalam kerangka teori agensi. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak, sedangkan harga transfer dan struktur modal tidak berpengaruh signifikan. Secara simultan, variabel independen berpengaruh terhadap penghindaran pajak.
THE ROLE OF ESG AND DIGITAL TRANSFORMATION IN MARKET REACTIONS EVIDENCE FROM EARNINGS MANAGEMENT AND ERC Sri Retnoningsih; Sekar Dian Pramesti Suryo; Wulandari Syarifatul Ulya; Retdating Retnowati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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Abstract

ABSTRACT This study aims to analyze the effect of Earnings Management, Environmental, Social, and Governance (ESG), and Digital Transformation on the Earnings Response Coefficient (ERC) in telecommunications companies listed on the Indonesia Stock Exchange for the period 2020–2024. Using a quantitative method with Partial Least Squares (PLS) analysis, this study consists of 51 companies selected purposively. The results show that Earnings Management has a significant negative effect on ERC, while ESG and Digital Transformation have a significant positive effect. The R² value of 0.62 indicates that the model has a strong power over ERC variation. These findings confirm that sustainability practices and digitalization strengthen the credibility of financial reports and investor confidence, whereas earnings management reduces the quality of earnings information. The implications for accounting education are the need to strengthen he reporting ethics curriculum, integrate ESG, sustainability accounting, and develop digital competencies hat support transparency. Thus, accounting education must produce accountants who are not only technically proficient, but also committed to ethics, sustainability, and responsible governance
GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, AND FIRM VALUE: EVIDENCE IN INDONESIA Fadia Zulfa Kanaya; Wikan Isthika; Melati Oktafiyani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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Abstract

This study aims to see the influence of good corporate governance and financial performance on the value of companies in Indonesia. Good Corporate governance uses variable institutional ownership and subsequent managerial ownership for financial performance using profitability. This study uses a population, namely all property and real estate sector companies listed on the Indonesia Stock Exchange, with a research period of 3 years, namely 2019 – 2021. The sample selection method used is the purposive sampling method, which uses the criteria of companies that earn profits and have complete data for three consecutive years. The model used in this study is multiple linear regression using Eviews software version 10. The results showed that the institutional ownership and profitability variables did not affect the value of companies in the property and real estate sectors in the study period. Meanwhile, managerial ownership variables are proven to affect the value of property and real estate companies. The more significant the proportion of managerial ownership in a company, the more management will tend to be more active in maximizing the Company's value.
A ANALYSIS OF THE INFLUENCE OF THE NUMBER OF SERVICE FILE SUBMISSIONS FOR THE RP0.00 TARIFF AND INFLATION ON NON-TAX STATE REVENUE (NTSR) PERFORMANCE AT THE MINISTRY OF AGRARIAN AFFAIRS AND SPATIAL PLANNING/NATIONAL LAND AGENCY: English Latif Sholichin; Prabawa Eka Soesanta; Lela Nurlaela Wati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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Abstract

This study is motivated by the need to improve the accuracy of planning and forecasting Non‑Tax State Revenue (NTSR) within the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency, particularly because sectoral policy dynamics and macroeconomic conditions often influence revenue patterns. Previous research has generally focused on the technocratic aspects of NTSR management without thoroughly examining how service policies—especially services with a tariff of Rp0.00—interact with macroeconomic variables. To fill this gap, the present study aims to analyze the effect of the volume of applications for Rp0.00‑tariff services, as a representation of sectoral policy, and inflation as a macroeconomic indicator, on NTSR performance. The research employs a Sequential Explanatory Mixed Methods design, beginning with a quantitative time‑series analysis for the period 2018–2023 using multiple linear regression, followed by semi‑structured interviews to provide deeper explanations for the numerical findings. The results indicate that Rp0.00‑tariff services have a significant impact on NTSR performance, while inflation does not exert a meaningful influence. Qualitative evidence confirms that the Rp0.00 tariff policy functions as a catalyst for demand for derivative land services, whereas inflationary pressures do not affect the public’s propensity to apply for land‑related services.
PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Anggie Yolanda Ritonga; Dedek Saripah; Nor Rahma Rizka
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15930

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transaksi pihak berelasi dan koneksi politik terhadap kecurangan laporan keuangan dengan kepemilikan manajerial sebagai variabel pemoderasi. Populasi penelitian ini sebanyak 178 perusahaan manufaktur yang diperoleh dari situs idx dan beberapa dari situs resmi masing-masing perusahaan dengan metode pengambilan sampel purposive sampling, diperoleh sampel sebanyak 33 perusahaan untuk 5 tahun pengamatan dengan melihat laporan keuangan dan tahunan sehingga total amatan penelitian sejumlah 165 pengamatan. Metode pengujian statistik yang dilakukan dengan model analisis regresi logistik. Pengolahan data menggunakan software SPSS versi 24 dengan proses analisis data yang dilakukan terlebih dahulu adalah analisis statistik deskriptif, uji keseluruhan model, uji kelayakan, uji koefisien determinan, uji matriks klasifikasi, pengujian hipotesis dengan regresi logistik, dan terakhir uji moderasi. Hasil penelitian secara parsial menunjukkan transaksi pihak berelasi tidak berpengaruh terhadap kecurangan laporan keuangan. Hasil penelitian moderasi menunjukkan transaksi pihak berelasi yang dimoderasi oleh kepemilikan manajerial tidak berpengaruh terhadap kecurangan laporan keuangan. Hasil penelitian ini dapat dijadikan rujukan bagi peneliti selanjutnya dan penelitian ini terbatas pada sedikit data perusahaan sampel yang melakukan kecurangan laporan keuangan.
IMPLIKASI PENGHINDARAN PAJAK, PERENCANAAN PAJAK, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ENERGI 2020‑2024 Nur Fajar Afifah; Anna Sumaryati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15984

Abstract

ABSTRACT Companies registered on the Indonesia Stock Exchange in the energy industry from 2020 to 2024 will have their company value analysed for tax avoidance, tax planning, leverage, and firm size. There were 119 observations that fulfilled the sample requirements in this quantitative investigation that used a purposive sampling strategy. Using IBM SPSS Statistics 25, we ran numerous linear regressions on the data. A negative and statistically significant effect of tax avoidance on firm value was observed, although no significant influence of tax planning or business size was found. At the same time, leverage significantly and positively affects the value of a company. At the same time, the independent variables have an effect on firm value with an Adjusted R Squared value of 0.050, which means that the model can explain around 5% of the variance in firm value, while other factors account for the remaining 85%. Keywords: Firm Value, Tax Avoidance, Tax Planning, Leverage, Firm Size ABSTRAK Perusahaan yang terdaftar di BEI pada industri energi dari tahun 2020 hingga 2024 akan dianalisis nilai perusahaannya guna penghindaran pajak, perencanaan pajak, leverage, serta ukuran perusahaan. Terdapat 119 observasi yang memenuhi persyaratan sampel dalam investigasi kuantitatif ini yang menggunakan strategi purposive sampling. Dengan memanfaatkan IBM SPSS Statistics 25, penulis melaksanakan berbagai regresi linier terhadap data tersebut. Pengaruh negatif dan signifikan secara statistik dari penghindaran pajak terhadap nilai perusahaan ditemukan, meskipun tidak ditemukan pengaruh yang signifikan dari perencanaan pajak ataupun ukuran perusahaan. Pada saat yang sama, leverage secara signifikan dan positif mempengaruhi nilai perusahaan. Pada saat yang sama, variabel independen memberikan pengaruh terhadap nilai perusahaan dengan nilai Adjusted R Squared senilai 0.050, yang berarti bahwasanya model bisa menerangkan sekitar 5% dari varians nilai perusahaan, sementara faktor lain menerangkan 85% sisanya. Kata Kunci: Keywords: Nilai Perusahaan, Penghindaran Pajak, Perencanaa Pajak, Leverage, Ukuran Perusahaan

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