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Claudia Wanda Melati Korompis
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INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 196 Documents
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Financial Distress Analysis Using The Springate and Altman Z-Score Methods in Manufacturing Companies Listed on The Indonesia Stock Exchange Tyas, Stephanie Dwi Wahyuning; Brilliant, Shelly; Suhartini, Titin; Raharjo, Muhammad Fajar; Shodiq, Muhammad Zacky Syauqy Ibnu
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1800

Abstract

This study analyzes the ability of the Springate and Altman Z-Score methods in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018- 2022. Although the Indonesian capital market shows positive growth, external challenges such as global economic fluctuations and geopolitical pressures (The Perfect Storm) emphasize the importance of early detection of financial distress to prevent the risk of bankruptcy. This study uses an associative quantitative approach. The research sample consists of 75 financial reports from 15 manufacturing companies, selected through a purposive sampling technique over five years of observation. Data analysis involves descriptive statistics, normality tests, and hypothesis testing (F-Test and t-Test) using SPSS 23.0. The results of the hypothesis testing indicate that both the Springate and Altman Z-Score methods simultaneously and partially have a positive and significant effect in predicting financial distress in manufacturing companies on the IDX. However, based on the accuracy analysis (R-Square), the Springate model (S-Score) is proven to be superior with an accuracy level of 73% (or 73.7%), which is categorized as having very strong closeness. Meanwhile, the Altman Z-Score model had an accuracy rate of 42.3%, categorized as having a strong correlation. The superior accuracy of the Springate model is supported by the use of the Earnings Before Taxes to Current Liabilities (EBTCL) ratio, which is considered more representative. This study concluded that the Springate method was the most accurate model in predicting financial distress in manufacturing companies on the Indonesian Stock Exchange (IDX).
Impact of Risk Committee on Climate Change Disclosure: The Moderating Role of Female Board Priscilia, Joicelyn; Ivone, Ivone; Tang, Sukiantono
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1823

Abstract

This study examines the effect of the presence of a risk committee on climate change disclosure and investigates the moderating role of female board representation. The sample consists of 502 observations of non-financial companies that are listed on the Indonesia Stock Exchange (IDX) that consistently published sustainability reports during the period 2019–2023. Climate change disclosure is measured using eleven indicators based on the task force on climate-related financial disclosures framework. The analysis employs panel data regression analysis with a moderating variable. The results indicate that the presence of a risk committee alone does not have a significant effect on the level of climate change disclosure. However, companies with female board members exhibit significantly higher levels of climate change disclosure. Furthermore, the moderating analysis reveals that Female Board representation weakens the positive influence of the risk committee on climate change disclosure, suggesting an overlap in monitoring and oversight functions related to environmental issues. This study is motivated by the inconsistent adoption of climate change disclosure practices among Indonesian companies despite increasing regulatory pressure on sustainability reporting. The findings contribute empirical evidence from an emerging market context by integrating corporate governance mechanisms, gender diversity, and climate-related transparency, and provides practical implications for designing more effective governance structures to enhance the quality of climate change disclosure.
The Effects of Technology Utilization, Public Tax Literacy Level, Tax Service Satisfaction, Tax Service Quality, Tax Sanctions, and Tax Rates on Individual Taxpayer Compliance in Tanjungpinang Vanesa, Siti Mayawi; Rikayana, Hadli Lidya; Tambunan, Ronia
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1803

Abstract

This study examines the impact of technology utilization, tax literacy, tax service satisfaction, tax service quality, tax sanctions, and tax rates on individual taxpayer compliance in Tanjungpinang. Using a quantitative approach, data were collected from 300 individual taxpayers registered as private sector employees at KPP Pratama Tanjungpinang through random sampling and questionnaires. Multiple linear regression analysis reveals that technology utilization, tax service satisfaction, tax service quality, and tax sanctions significantly affect individual taxpayer compliance, while tax literacy and tax rates do not have a significant partial effect. Simultaneously, all independent variables significantly influence taxpayer compliance. The Adjusted R² of 77.4% indicates that these variables explain most of the variation in individual taxpayer compliance in Tanjungpinang.
Accounting Analysis of Crypto Assets and the Treatment of Current PSAK in Indonesia Wibowo, Daryanto Hesti; Suwongso, Imanuel; Setiawan, Yusup; Jimmy, Ucok; Djumiyati, Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1805

Abstract

This study aims to analyze the accounting treatment of crypto assets in Indonesia by examining the correctness of implementation of Indonesian Financial Accounting Standards (PSAK), as well as to evaluate whether the accounting conceptual framework responds to the dynamics of the digital economy. A systematic literature review approach is applied for this research, combining the analysis of national regulations—such as PSAK 238 on Intangible Assets and PSAK 202 on Inventory—with the international frameworks and policies, such as IFRS and FASB. The findings indicate that Indonesia does not have a specific PSAK that explicitly regulates digital assets. It causes the entities continue to rely on an analogy-based approach between PSAK 238 and PSAK 202, leading to variations in reporting treatment and affecting the comparability and relevance of financial information across companies. This study recommends the development of a specific PSAK regarding the digital assets that integrates the principles of relevance and faithful representation, as well as harmonization with IFRS, in order to ensure the consistency and comparability in financial reporting in the digital era.
The Role of Assurance in Sustainability Reports: A Systematic Literature Review Dinarjito, Agung
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1817

Abstract

The increasing focus on environmental, social, and governance (ESG) matters is compelling firms to deliver clear and reliable sustainability reports. In this context, the auditing or assurance of sustainability reports is essential for enhancing the credibility of non-financial information presented to stakeholders. This study seeks to thoroughly investigate the role and advantages of sustainability report assurance utilizing a PRISMA-based Systematic Literature Review (SLR) methodology. This analysis examined 19 esteemed scientific articles published in Scopus-indexed international journals from 2016 to 2026. The summary results demonstrate that sustainability report assurance has transitioned from a merely symbolic volunteer practice to a more institutionalized corporate governance tool. Assurance enhances the quality, authenticity, and dependability of sustainability reports, thereby bolstering stakeholder trust and corporate accountability. Moreover, assurance confers internal advantages to organizations by enhancing reporting systems, controlling sustainable data, and strengthening sustainability governance. This study enhances the sustainability assurance literature and offers practical implications for corporations, regulators, and assurance providers to foster more credible and responsible sustainability reporting practices.
The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali Putra, I Gusti Ngurah Putu Surya Pratama; Sudarmini, Ketut; Pasupati, Bayu
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1826

Abstract

This study aims to understand the extent to which each independent variable contributes to employee performance at the Best Western Kamala Jimbaran Hotel. This research uses a quantitative approach, analyzing multiple linear regression with 46 participants. Data were obtained from questionnaires that were tested for reliability and validity, as well as classical assumption tests, including multicollinearity, heteroscedasticity, and normality. Each independent variable contributed significantly and positively to employee performance. High employee competency, a balance between work and personal life, and optimal use of information technology will improve employee performance. Therefore, it is recommended that hotel managers develop competencies, support work-life equality, and maximize the use of information technology to improve performance.
Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns Saputra, Komang Adi Kurniawan; Pramukty, Rachmat
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1827

Abstract

This study analyzes the demand elasticity and distributional impact of a paid plastic bag policy as an environmental tax instrument in urban Indonesia. Using a qualitative approach through multiple case studies, data were obtained from in-depth interviews, policy document analysis, and limited observations. The results indicate that consumer responses to this policy are uneven. Modern retail consumers exhibit relatively high demand elasticity, with a significant decrease in plastic bag use, while in traditional markets and low-income groups, demand tends to be inelastic due to social norms, business competition, and limited alternatives. From a distributional perspective, the policy has the potential to have regressive impacts if a compensation mechanism and the provision of affordable alternatives do not accompany it. Furthermore, there is a gap between policy design and implementation capacity at the regional level, leading to apparent compliance and variation in implementation. These findings confirm that the effectiveness of environmental taxes is influenced by institutional, equity, and behavioral factors, necessitating a more contextual and equitable policy design.
Financial Distress and Governance Structure: An Empirical Study of Property and Real Estate Companies in Indonesia Jannah, Vika Miftahul; Edward, Yurnal; Fristy, Anne Monika; Antoni.R, Stevanus
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1829

Abstract

This study aims to analyze the effect of the audit committee and the board of commissioners on financial distress in property and real estate companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The research population consisted of 94 companies, with a final sample of 61 companies (122 observations) selected through purposive sampling. Data analysis was performed using multiple linear regression with SPSS software. The results show that the audit committee has no significant effect on financial distress, indicating that its presence tends to serve as a regulatory formality rather than an effective monitoring mechanism. In contrast, the board of commissioners has a significant effect on financial distress, suggesting that effective supervisory roles can reduce the likelihood of financial difficulties. These findings reinforce agency theory, emphasizing that strong corporate governance mechanisms play a crucial role in mitigating agency conflicts and maintaining financial stability. The study implies that companies should strengthen the effectiveness of their boards of commissioners and that regulators need to ensure the substantive role of audit committees in corporate governance practices.
The Effect of Perceived Ease of Use Through Perceived Enjoyment on Behavioral Intention Among GoPay E-Wallet Users (Case Study of Warmadewa University Students) Sugiati, Gusti Ayu; Widiantari, Ni Ketut; Sudarmini, Ketut
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1832

Abstract

This study aims to analyze the effect of Perceived Ease of Use on Behavior Intention through Perceived Enjoyment on Behavior Intention in GoPay e-wallet users, a case study of Warmadewa University students. E-wallet has become an increasingly popular digital payment method among the younger generation because of the ease and convenience it offers. The research method used is quantitative with a stratified random sampling technique, resulting in 67 respondents from various study programs at Warmadewa University. Data analysis was carried out using Structural Equation Modeling (SEM), Partial Least Squares (PLS) with SmartPLS software. The results of the study show that: (1) Perceived Ease of Use has a positive and significant effect on Perceived Enjoyment. (2) Perceived Ease of Use has a positive and significant effect on Behavior Intention. (3) Perceived Enjoyment is proven to partially mediate the relationship between Perceived Ease of Use and Behavior Intention. These findings indicate that the ease of use of the GoPay application increases user convenience, which ultimately drives their intention to continue using the application.
The Role of Job Satisfaction in Mediating the Effects of Organizational Justice and Work Experience on Employee Performance at Dwaraka The Royal Villas, Ubud, Gianyar Sugiati, Gusti Ayu; Putri, Ni Putu Viska Widia; Sariani, Ni Ketut
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1833

Abstract

This study aims to analyze the influence of organizational justice and work experience on employee performance, (2) the influence of organizational justice and work experience on job satisfaction, (3) the influence of job satisfaction on employee performance, and (4) the role of job satisfaction in mediating the influence of organizational justice and work experience on employee performance. This study was conducted at Dwaraka The Royal Villas, Ubud, Gianyar, with a research sample of 54 respondents taken using saturated sampling techniques. All data were obtained from questionnaire distributions that had been tested for validity and reliability and were suitable for use. The data analysis technique uses PLS-SEM (Partial Least Squares Structural Equation Modeling). The results of the study show that: 1) Organizational justice has a positive and significant effect on employee job satisfaction, 2) Organizational justice has a positive and significant effect on employee performance, 3) Work experience has a positive and significant effect on employee job satisfaction, 4) Work experience has a positive and significant effect on employee performance, 5) Job satisfaction has a positive and significant effect on employee performance, 6) Job satisfaction partially mediates the effect of organizational justice on employee performance, 7) Job satisfaction does not mediate the effect of work experience on employee performance.

Page 19 of 20 | Total Record : 196

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