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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 213 Documents
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Accounting Information System for Village Government Fraud Prevention: Tri Kaya Parisudha Moderation Iswari, I Gusti Ayu Indira; Sanjaya, I Gusti Ngurah; Trisnadewi, A. A. Ayu Erna
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The government increases the village fund budget every year. Good village fund budget management can reduce the risk of adverse conditions. However, field facts actually show an increase in corruption along with the increasing amount of the village fund budget. This study aims to examine the effect of the Accounting Information System on Fraud Prevention with Tri Kaya Parisudha as a moderator in village governments in Banjarangkan District. This study was conducted in 13 villages in Banjarangkan District with a sample of 103 respondents determined using the saturated sampling method. Data were collected by distributing questionnaires to respondents and processed using SPSS 26 with a moderated regression analysis method. Data processing resulted in the accounting information system having a negative and significant effect on accident prevention in village governments in Banjarangkan District. Tri Kaya Parisudha strengthens the influence of the accounting information system on preventing conditions.
The Influence of Facilities, Service Quality, and Price Perception on Customer Loyalty at Dejavu Billiard Denpasar Hapsari, Putu Indah; Amunutur, Clarita Bunga; Kusuma, A. A. Made Indra Wijaya
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs), particularly in the entertainment sector, requires business actors to compete by providing adequate facilities and high-quality services in order to maintain customer loyalty. Dejavu Billiard Denpasar experienced a decline in the number of visits from 280 visits in 2023 to 220 visits in 2024, representing a decrease of 21.4%, which indicates low customer loyalty. This decline is presumed to be influenced by inadequate facilities, service quality especially in the tangible (physical evidence) aspect and price perceptions that are considered not fully comparable to the benefits received by customers. In addition, inconsistencies in previous research findings (research gap) regarding the influence of these three variables on customer loyalty provide an important basis for conducting this study. The sample used in this research consisted of 96 respondents drawn from customers of Dejavu Billiard Denpasar. Data were collected through observation, interviews, and surveys. The collected data were analyzed using multiple linear regression analysis. The results indicate that facilities have a positive and significant effect on customer loyalty at Dejavu Billiard Denpasar. Service quality also has a positive and significant effect on customer loyalty. Likewise, price perception has a positive and significant effect on customer loyalty. Simultaneously, facilities, service quality, and price perception have a positive and significant effect on customer loyalty at Dejavu Billiard Denpasar.
The Effect of Interest Rates and Inflation on Stock Prices in Banking Company KBMI 4 Listed on the Indonesia Stock Exchange Pradana, I Dewa Gede Kartika Yudha; Santini, Ni Made; Suriani, Ni Nyoman
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1837

Abstract

This research was conducted based on the inconsistency of previous research results regarding the phenomenon of stock price fluctuations due to changes in interest rates and inflation. This study aims to analyze and obtain empirical evidence related to the effect of interest rates and inflation on stock prices in KBMI 4 category banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The study uses secondary time series data taken from the official websites of Bank Indonesia and the Indonesia Stock Exchange. The sampling technique used is saturation sampling or total sampling. The research sample is all banking companies included in the KBMI 4 category that are listed on the Indonesia Stock Exchange for the 2019-2023 period with a total of 4 issuers. The data analysis technique used is multiple linear regression analysis and the data is processed with the SPSS 25 data processing application. The test results show that simultaneously there is a positive and significant influence between interest rates and inflation on stock prices. Partial testing found that interest rates have an insignificant effect on stock prices, while inflation has a positive and significant effect on stock prices.
The Mediation Role Of Capital Structure And Profitability Moderation In The Relationship Between Liquidity And Company Value (Case Study Of Companies With Small-Mid Cap Liquid Index Listed On The Idx In The 2018-2023 Period) Atsilah, Yasmin; Ichwanudin, Wawan; Purbasari, Intan
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1857

Abstract

In this study, the researcher aims to provide new insights into whether liquidity can enhance firm value by employing capital structure as a mediating variable and profitability as a moderating variable. This research uses a quantitative approach with a causal design and utilizes secondary data obtained from TradingView, annual financial reports available on company websites, and the Indonesia Stock Exchange. The sampling method applied in this research is non-probability sampling with a purposive sampling technique, focusing on companies listed in the Small-Mid Cap Liquid Index on the Indonesia Stock Exchange for the 2018–2023 period. The data were then analyzed using SPSS version 25 through descriptive statistical analysis, followed by hypothesis testing using the PROCESS macro by Hayes. The findings of this study indicate that liquidity has a positive but insignificant effect on firm value; liquidity has a negative and significant effect on capital structure; capital structure has a negative and insignificant effect on firm value; capital structure is unable to mediate the relationship between liquidity and firm value; profitability cannot moderate the relationship between liquidity and firm value; profitability cannot moderate the relationship between capital structure and firm value; however, profitability can moderate the relationship between liquidity and firm value when capital structure is included as a mediating variable.
The Influence of Price and Product Quality on Customer Engagement Based on Perceived Value with a Budgeting Perspective in a Family-Owned Livestock Business Wijayanti, Ni Putu Lisa; Larasdiputra, Gde Deny; Aryasa, I Putu Gde Chandra Artha
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1866

Abstract

This study aims to examine the influence of price and product quality on Customer Engagement based on perceived value from a budgeting perspective in a family-owned livestock business. The research employed a quantitative approach using primary data collected through questionnaires distributed to 75 consumers of Lisa Pig Farm. Data were analyzed using multiple linear regression with SPSS software. The results indicate that price has a significant effect on Customer Engagement, product quality has a significant effect on Customer Engagement, and both price and product quality simultaneously have a significant effect on Customer Engagement, with a coefficient of determination (R²) of 0.654. These findings suggest that budgeting decisions reflected in pricing strategies and quality management contribute to the formation of positive perceived value and enhance customer engagement. This study extends the role of Customer Engagement as a non-financial indicator in management accounting and entrepreneurial accounting to evaluate market-based business sustainability.
The Effect of Capital Structure on Financial Performance In Food And Beverage Manufacturing Subsector Companies Listed on The Indonesia Stock Exchange During The 2022–2024 Period Fauziah, Sarah; Mauludi, Andri
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1906

Abstract

Capital structure is an important factor influencing a company’s financial performance, particularly in food and beverage manufacturing firms, which generally require substantial operational and investment financing. The use of debt that is not managed optimally may reduce the company’s efficiency in generating profits. This study aims to provide empirical evidence on the effect of short-term debt and long-term debt on financial performance, measured by Return on Assets (ROA), as well as to examine the role of firm size as a moderating variable. This research applies panel data regression to food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period, using secondary data in the form of annual financial statements. The results indicate that both short-term debt and long-term debt have a negative and significant effect on the companies’ financial performance. This finding suggests that an increase in corporate liabilities tends to reduce the company’s efficiency in utilizing its assets to generate profits. Firm size has a positive but insignificant effect on ROA. In addition, the moderation test shows that firm size is able to moderate the effect of short-term debt on financial performance, but is unable to moderate the effect of long-term debt on financial performance. It is expected that this study will serve as a consideration for company management in formulating a more optimal capital structure policy.
Factors Affecting Financial Distress in Trading Companies Listed on The Indonesia Stock Exchange Aini, Syelvi Nurul; Wahyudi, Ickhsanto
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1907

Abstract

This study aims to analyze the effect of the debt-to-asset ratio (DAR), business strategy, board of directors, and earnings management on financial distress in trading companies listed on the Indonesia Stock Exchange during the 2022–2024 period, with firm size serving as a moderating variable. This study employed a quantitative approach using secondary data in the form of companies' financial statements obtained from the official website of the Indonesia Stock Exchange. The sample consisted of 36 companies selected from a population of 62 through a purposive sampling technique, resulting in 108 observations. Data were analyzed using descriptive statistics, panel data regression, and Moderated Regression Analysis (MRA), with model selection conducted through the Chow test and Hausman test. The results indicate that DAR has a negative and significant effect on financial distress, while business strategy has a positive and significant effect on financial distress. Meanwhile, the board of directors and earnings management do not have a significant effect on financial distress. In addition, firm size is not able to moderate the effect of DAR on financial distress. This study is expected to provide useful insights for management and investors in understanding the factors that influence the risk of financial distress.
Social Media Marketing, Product Quality, and Price on Farhan Collection Customer Satisfaction Setiawan, I Made Tedi; Putri, Sukmasari Triana Gita; Putra, I Ketut Johny Pramanda
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1933

Abstract

Over the last two years, Farhan Collection has experienced fluctuations in its sales revenue; consequently, this study was conducted to analyze the influence of product quality, pricing, and social media marketing on customer satisfaction. This quantitative research involved 97 respondents selected via purposive sampling, determined by the Slovin formula with a 10% margin of error. Data were gathered through a 5-point Likert scale questionnaire then analyzed with multiple linear regression. The findings confirm that customer satisfaction is collectively influenced by significant social media marketing effectiveness, maintained product quality, and appropriate pricing, with an Adjusted R-Square value of 0.680. Furthermore, partial testing indicates that all three variables serve as strong predictors of customer satisfaction. Based on these results, Farhan Collection is advised to consistently integrate high product standards with strategic digital promotion to sustain customer satisfaction
The Influence of Product Quality, Product Innovation, and Brand Image on Consumer Purchasing Decisions for the Eiger Brand in Denpasar City Prasyatiya, I Nyoman Adi; Pasupati, Bayu; Purnamawati, Ida Ayu Putu Santi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1934

Abstract

This study aims to examine how product quality, innovation, and brand perception influence consumer purchasing choices for the Eiger brand in Denpasar City. A quantitative methodology was employed through a survey conducted with 98 participants selected using a purposive sampling method. Data were collected using a Likert-scale questionnaire and evaluated using various statistical measures such as reliability, classical assumption assessment, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The findings are expected to demonstrate that product quality, product innovation, and brand image can influence consumer purchasing behavior, both individually and collectively, serving as the basis for strategies to increase a company's market competitiveness.
The Impact of Corporate Governance (CGPI) and Investment Efficiency on Firm Value Mukminawati, Geovivo Ahsanti; Purdianto, Ario
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1937

Abstract

Corporate governance and investment effectiveness's effects on a company's worth are the focus of this study. To measure the effectiveness of investments, one looks at the ROA, whereas the Corporate Governance Perception Index (CGPI) depicts corporate governance. The PBV ratio is a useful tool for assessing a company's worth. Businesses that are part of the CGPI and listed on IDX from 2021 to 2024 make up the study population. A total of 34 observational data points were obtained from the sample, which was selected using a purposive sampling strategy. This experiment makes use of SPSS software to construct multiple linear regression. A favourable but statistically negligible influence of corporate governance on business value was found, according to the data. On the other hand, corporate value is significantly and positively impacted by investment efficiency. Corporate governance and investment efficacy have a substantial impact on the value of the firm when considered collectively. CGPI and ROA variables account for approximately 14.7% of the fluctuations in firm value, as indicated by the adjusted R-squared value of 0.147. The remaining variance is likely driven by external elements outside the scope of this model, including macroeconomic trends, market volatility, and industry competition. These results suggest that investors prioritize a firm profitability in their evaluations, and the market has not yet fully acknowledged the benefits of robust governance practices on firm value. Therefore, this research recommends that businesses enhance their governance practices and optimize asset management efficiency to foster sustainable firm value.

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