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Journal of Accounting and Finance Management (JAFM)

JAFM
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Published by Dinasti Research

ISSN : 27213005 EISSN : 27213013 DOI : https://doi.org/10.38035/jafm

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its objectives, JAFM provides insights in accounting and finance for academics, practitioners, researchers, regulators, students, and other parties who are interested in developing accounting practices and the accounting profession. JAFM accepts quantitative or qualitative research texts, written in Indonesian or English. JAFM accepts manuscripts from Indonesian writers and writers from various parts of the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 539 Documents

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Good Corporate Governance, Firm Size dan Financial Leverage sebagai Determinan Integrated Reporting dan Konsekuensinya Terhadap Firm Value Anindya Rahmasari, Meutia; Kartika, Indri
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2173

Dengan menggunakan pelaporan terintegrasi sebagai penghubung, tujuan dari penelitian ini adalah untuk mengetahui bagaimana GCG, ukuran perusahaan, dan leverage memengaruhi firm value. Objek penelitian terdiri dari perusahaan-perusahaan yang akan masuk dalam indeks BEI LQ-45 dari tahun 2020 hingga 2023. Delapan puluh perusahaan dipilih sebagai sampel dengan menggunakan metode purposive sampling. Gagasan tersebut diuji dengan analisis regresi linier dan uji Sobel. STATA versi 17 digunakan untuk melakukan pengujian. Hasil penelitian menunjukkan tata kelola perusahaan yang baik membuat pelaporan terintegrasi menjadi lebih baik, ukuran perusahaan memperburuknya, dan leverage keuangan membuatnya menjadi lebih baik tetapi tidak banyak. Penelitian ini juga menemukan tata kelola perusahaan yang baik meningkatkan firm value, ukuran perusahaan menurunkan nilainya, leverage keuangan meningkatkan nilainya, dan pelaporan terintegrasi menurunkan nilainya. Keterkaitan antara GCG, ukuran perusahaan, dan leverage keuangan serta firm value tidak dapat dimediasi oleh pelaporan terintegrasi.

The Role of Trust in Mediating the Influence of Perceived Value and Service Quality on Tenant Loyalty in Industrial Estates Bayu Pamuji, Tri; Novandari, Weni; Pradisti, Larisa
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2177

This study aims to examine the effect of perceived value and service quality on tenant loyalty in an industrial estate, with trust as a mediating variable. The research was conducted using a quantitative approach, involving 100 tenant respondents from a selected industrial area in Central Java, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that perceived value and service quality have a significant direct effect on tenant loyalty. In addition, both variables significantly influence trust, which in turn positively affects tenant loyalty. Trust also plays a significant mediating role in the relationship between perceived value and service quality with tenant loyalty. These findings highlight the importance of building trust as a psychological bridge that transforms perceived value and service quality into sustainable tenant loyalty. This study contributes to the literature on business-to-business (B2B) relationship management and provides practical insights for industrial estate managers to strengthen tenant retention through trust-based strategies.

The Effect of Inflation Rate, Interest Rate and Rupiah Exchange Rate on Value Added Tax (VAT) Revenue at KPP Pratama Cirebon 1 Period 2021-2024 Galih Randiyanto, Rama; Kurnia Syaharani, Fitri; Anand, Dev
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2178

This study analyzes the impact of inflation, interest rates, and the rupiah exchange rate on value-added tax (VAT) revenue. VAT is a tax levied on the consumption of goods and services within customs territories. The research population encompasses monthly data from 2021 to 2024, comprising inflation rates in West Java, Bank Indonesia's benchmark interest rates, the exchange rate of the rupiah against the US dollar (USD), and VAT revenue at the KPP Pratama Cirebon I. The data analysis techniques employed in this study encompass descriptive statistical analysis, classical assumption tests, and the coefficient of determination. The results indicate that there is a significant negative relationship between inflation and VAT revenue. In contrast, the benchmark interest rate and the exchange rate of the rupiah do not exert a substantial influence on VAT revenue.

CSR and GCG Effectivess on Financial Performance: Earnings Management as a Mediator Nabillah, Azkatul; Bariyyah, Bikruniyatul; Yulianto, Agung; Fariani Siregar, Nelia
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2180

This investigation analyzes how the effectiveness Good Corporate Governance and Corporate Social Responsibility affects financial performance by considering the intermediary function of earnings management. Owned by the State businesses the Indonesia Stock Exchange lists those (IDX) are the subject of this quantitative analysis during the time frame 2020 to 2023 with a sample size of 13 Owned by the State businesses. The information utilized in this investigation are secondary, the use of purposeful sampling was the approach utilized to select the sample. The research findings show that the effectiveness of CSR and GCG through the audit committee and the board of commissioners has a significant positive impact on net income, but not on earnings management. In contrast, institutional ownership and independent commissioners have no significant effect on net income, and earnings management does not mediate the relationship between CSR and GCG effectiveness and financial performance. This suggests that companies that apply the principles of sustainability and transparency increase stakeholder trust and contribute positively to national economic stability and growth.

Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan dengan Opini Audit sebagai Moderasi (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023) Annisa Kurnia, Nopellian; Ait Novatiani, R.
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2191

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, profitabilitas, likuiditas, dan ukuran perusahaan terhadap ketepatan waktu penyampaian laporan keuangan, dengan opini audit sebagai variabel moderasi. Objek penelitian ini adalah perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling dan memperoleh 280 data dari 56 perusahaan. Data dianalisis menggunakan Microsoft Excel dan SPSS versi 25. Metode analisis yang digunakan mencakup regresi logistik untuk menguji pengaruh langsung variabel independen terhadap ketepatan waktu penyampaian laporan keuangan, serta regresi moderasi (Moderated Regression Analysis) untuk menguji apakah opini audit memperkuat hubungan tersebut. Hasil penelitian menunjukkan bahwa kepemilikan institusional, profitabilitas, likuiditas, dan ukuran perusahaan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Namun, opini audit tidak memoderasi hubungan antara kepemilikan institusional, profitabilitas, dan likuiditas. Sebaliknya, opini audit memperkuat pengaruh ukuran perusahaan terhadap ketepatan waktu penyampaian laporan keuangan. Temuan ini menunjukkan bahwa faktor internal perusahaan tetap menjadi penentu utama dalam kepatuhan terhadap penyampaian laporan keuangan, serta audit eksternal dapat memberikan nilai tambah dalam meningkatkan transparansi, khususnya pada perusahaan berskala besar.

Pengaruh Independensi Auditor, Skeptisisme Profesional, Kompetensi Auditor dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Etika Auditor Peran Moderasi Wicaksono Agus, Dimas; Sri Lastanti, Hexana
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2197

Untuk mengetahui bagaimana pengaruh independensi, skeptisisme profesional, kompetensi dan pengalaman terhadap kualitas audit dengan peran etika auditor dalam memoderasi kompetensi dan pengalaman terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Jakarta, penelitian ini akan membahas faktor-faktor tersebut. Responden dalam penelitian ini adalah auditor dari Kantor Akuntan Publik (KAP) di Jakarta. Dalam penelitian ini, sampel auditor yang digunakan sebanyak 195 responden yang mewakili 35 Kantor Akuntan Publik (KAP) di Indonesia. Penelitian ini menggunakan Structural Equation Modeling (SEM) dengan bantuan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Independensi Auditor, Skeptisisme Profesional, Kompetensi Auditor, memiliki pengaruh yang signifikan terhadap Kualitas Audit. Sedangkan pengaruh Pengalaman Auditor tidak berhubungan pada Kualitas Audit. Kemudian, variable moderasi Etika Auditor dapat memperkuat pengaruh Independensi Auditor terhadap Kualitas Audit. Sedangkan moderasi Etika Auditor tidak dapat memoderasi pengaruh Skeptisisme Profesional, Kompetensi Auditor dan Pengalaman Auditor atas Kualitas Audit.

The Influence of Intellectual Capital, Profitability, Institutional Shareholding and Board Size on Company Value (Empirical Analysis of the Consumer Goods Industry Listed on the Indonesia Stock Exchange 2019–2023) Uji Nurhayati, Unggul; Ismail, Tubagus; Irawati, Irawati
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2212

This research purpose to analyze the impact of intellectual capital, profitability, institutional shareholding, and board size based on the value of consumer goods industry companies. The population consisted of all consumer goods industry companies registered on the Indonesia Stock Exchange from 2019 until 2023. This study used purposive sampling technique and obtained 170 observation data. The data analysis process uses panel data linear regression, and is processed using E-Views 12 version. This research show that knowledge-based assets significantly influenced company valuation, financial performance significantly affected company valuation, managerial shareholding had no significant impact on firm valuation, and board size did not significantly affect company value.

The Effect of Corporate Governance, Financial Performance, and Financial Slack on Green Banking Kusumawardani, Flavia; Achmad, Chaerul; Nur Hadiyati, Siti
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2219

Bank Indonesia regulations have required the banking industry to implement green banking practices to advance sustainability aspects that beneficial for the environment. Examining the relationship between green banking and corporate governance, financial performance, and financial slack is the focus of this study. Quantitative methods are employed in this study. With the use of a purposive sampling approach, 80 samples were collected from 21 different banks that were listed on the Indonesia Stock Exchange for the year 2019–2023. Statistical Package for the Social Sciences (SPSS) version 29 was utilized to evaluate the data via multiple linear regression approaches. The findings indicated that simultaneously corporate governance, as represented by the board of directors, board of commissioners, and independent commissioners, significantly influenced green banking. Partially, corporate governance, as represented by the board of commissioners, significantly influences green banking disclosure; nevertheless, the board of directors, independent commissioners, financial performance, and financial slack do not impact green banking disclosure.

Pengaruh Penyisihan Penghapusan Aktiva Produktif, Kualitas Piutang, Perencanaan Pajak Terhadap Penghasilan Kena Pajak Pada BPR Di Wilayah Bali dan Nusra Kadek Adi Sumartha, I; Ruslim, Herman
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2223

Perpajakan merupakan salah satu instrumen utama dalam pengelolaan keuangan negara, besaran pajak yang harus dibayarkan ditentukan berdasarkan Penghasilan Kena Pajak (PKP) hasil dari laba setelah koreksi fiskal. Terdapat banyak faktor yang mempengaruhi Penghasilan Kena Pajak salah satunya besaran koreksi fiskal atas Penyisihan Penghapusan Aktiva Produktif (PPAP) dari dampak perubahan regulasi dari 219/PMK.011/2012 menjadi PMK 74 Tahun 2024, tingkat Kualitas Piutang dan Perencanaan Pajak. Penelitian ini dilakukan untuk mengetahui secara empiris pengaruh PPAP, Kualitas Piutang, dan Perencanaan Pajak terhadap PKP pada studi kasus perusahaan Bank Perekonomian Rakyat di wilayah Bali Nusra yang terdaftar di OJK tahun 2023-2024. Penelitian ini terdiri dari 36 perusahaan sehingga sampel penelitian sebanyak 76 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan faktor PPAP dan Perencanaan Pajak berpengaruh positif terhadap PKP serta Kualitas Piutang tidak berpengaruh terhadap PKP. Namun, secara simultan PPAP, Kualitas Piutang dan Perencanaan Pajak berpengaruh signifikan terhadap PKP.

Peran Komisaris Independen pada Kualitas Laporan Keuangan Syukra, Rahmiyatus
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2226

Penelitian ini bertujuan untuk mengkaji secara literatur peran komisaris independen pada kualitas laporan keuangan. Pembaharuan dalam penelitian ini adalah penelitian diharapkan dapat menghasilkan temuan dan inovasi mengenai peran komisaris independen terhadap kualitas laporan keuangan. Pada akhirnya penelitian ini diharapkan dapat memberikan tambahan informasi apakah adanya komisaris independen bisa memberikan dampak pada kualitas laporan keuangan dan meningkatkan informasi bagi pengguna laporan keuangan. Adapun hasil dari penelitian ini berdasarkan beberapa penelitian yang penulis kumpulkan adalah komisari independen mempunyai pengaruh yang positif terhadap laporan keuangan, sesuai dengan Pasal 1 angka 6 UU PT , sesuai dengan Pasal 1 angka 6 UU PT dimana dewan komisaris adalah organ perseroan yang bertugas melakukan pengawasan secara umum dan atas khusus sesuai dengan anggaran dasar serta nasihat kepada direksi sehingga nantinya direksi bisa menyajikan laporan keuangan yang berkualitas. dimana dewan komisaris adalah organ perseroan yang bertugas melakukan pengawasan secara umum dan atau khusus sesuai dengan anggaran dasar serta memberi nasihat kepada direksi sehingga nantinya direksi bisa menyajikan laporan keuangan yang lebih berkualitas.

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Home Page

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Contact Name Apollo Daito

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Phone +628117404455

Journal Mail Official editor@dinastires.org

Editorial Address Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

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Contact Name
Apollo Daito

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

Journal Mail Official
editor@dinastires.org

Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA