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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 330 Documents
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Green Intellectual Capital and Carbon Performance: The Moderating Role of Audit Quality Rahmawati, Ulfa; Kumalawati, Lely
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.v4i4.1970

Abstract

This study aims to examine the effect of Green Intellectual Capital (GIC) on carbon performance and to investigate the moderating role of audit quality in this relationship. The study employs panel data from firms from 2023 to 2024. The analysis is conducted using a panel data regression approach with a Random Effect Model (REM) and robust standard errors. The results indicate that Green Intellectual Capital does not have a significant effect on carbon performance. Furthermore, audit quality is not found to moderate the relationship between Green Intellectual Capital and carbon performance. These findings suggest that both internal capabilities and external monitoring mechanisms are insufficient to enhance a firm's carbon performance. The implications of this study highlight the need for more substantive environmental practices and stronger regulatory frameworks to improve carbon performance.
Food Procurement Strategy During the Low Season at the Como Uma Ubud Hotel Yanti, Ni Kadek Meira Yanti; Sumariati, I Dewa Ayu Rai; Lilasari, Luh Nyoman Tri
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.v4i4.1973

Abstract

This study aims to analyze food procurement strategies during the low season at Hotel COMO Uma Ubud. The low season is a period of low occupancy rates, which leads to a decrease in food demand, thereby increasing the risk of stockpiling and spoilage in the warehouse. This study uses a qualitative descriptive method with data collection techniques including interviews, observation, and documentation. The results of the study indicate that the FIFO method applied has not been effective during the low season because it causes food ingredients to be left unused, leading to spoilage and waste. As a solution, the hotel has begun to implement the Just in Time (JIT) method, which involves procuring food ingredients in small quantities and according to need, to avoid excess stock. This strategy has proven effective in reducing the risk that accours, improving cost efficiency, and maintaining the food procurement. The Strategy of JIT also reflects coordination between internal departments and collaboration with local suppliers. Thus, the JIT-based procurement strategy is an appropriate solution for efficiently managing food supplies during the low season, while supporting sustainability and customer satisfaction.
The Effect of Interest Rates and Inflation on Stock Prices in Banking Company KBMI 4 Listed on the Indonesia Stock Exchange I Dewa Gede Kartika Yudha Pradana; Ni Made Santini; Ni Nyoman Suriani
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
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) Yasmin Atsilah; Wawan Ichwanudin; Intan Purbasari
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
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 Ni Putu Lisa Wijayanti; Gde Deny Larasdiputra; I Putu Gde Chandra Artha Aryasa
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
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 Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance on Financial Performance in State-Owned Enterprises Listed on the Indonesia Stock Exchange in the 2019-2022 Period I Kadek Doni Wira Prasetya; Komang Adi Kurniawan Saputra; Ida Ayu Surasmi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Study This aiming For analyze Influence Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance On Financial Performance of State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2019-2022 Period . Research This due to fluctuations performance state-owned enterprise finances and difference results study previously related connection third factor the to performance finance . Research This use method quantitative with approach analysis panel data regression . Population in study This consists of of the 34 state-owned companies which then selected with technique purposive sampling , obtained 18 companies that met the requirements criteria research . The data used originate from report annual and reports sustainability company during period 2019-2022. The main theory used in study This is Institutional Theory. The results of the study show that Good Corporate Governance influential positive to performance finance . Corporate Social Responsibility influential positive to performance finance . While that , Environmental Performance influential negative to performance finance .
The Effect of Profitability, Liquidity, and Leverage on Stock Prices in the Food and Beverage Sector Listed on the Indonesia Stock Exchange 2022-2024 I Putu Arik Suadnyana; Ni Nyoman Suriani; Ida Ayu Dinda Priyanka Maharani
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aimed to determine the effect of profitability, liquidity, and leverage on stock prices in the food and beverage sector listed on the Indonesia Stock Exchange in 2022-2024. The population used in this study was 32 companies in the food and beverage sector listed on the Indonesia Stock Exchange during the 2022-2024 period. The sampling method used in this study was purposive sampling. The sample used in this study was 16 food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The results showed that profitability, liquidity, and leverage simultaneously had a positive effect on stock prices in the food and beverage sector listed on the Indonesia Stock Exchange during the 2022-2024 period. Profitability, proxied by Return on Equity, had a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Liquidity, as measured by the Current Ratio, had a positive but insignificant effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024. Leverage, as measured by the Debt to Equity Ratio, had a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024.
The Influence of Product Quality, Price, and Online Promotion on Purchasing Decisions Made Ari Nadia Putri; I Putu Iwan Pramana Putra; Anak Agung Sri Purnami
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The phenomenon that occurs in this study is related to changes in consumer behavior towards digital through the increasingly competitive Shopee e-commerce platform where the consumer response rate is below 70 percent based on 2024 review statistical data, this causes a decrease in sales due to fluctuations, where product quality, price and online promotions are the main determining factors for purchasing decisions, especially at the Orianaeyewear Store. This study aims to determine the effect of product quality, price, and online promotions on purchasing decisions in Shopee e-commerce (case study at the Orianaeyewear Store in Gianyar). The number of populations in this study is not known for certain, therefore the sample in this study was selected using the Hair formula with a total sample of 100 respondents. The data analysis technique used in this study uses multiple linear regression analysis. The results of the study state that product quality, price and online promotions have a significant positive effect on purchasing decisions in Shopee E-commerce (Case Study at the Orianaeyewear Store in Gianyar). Product quality has a positive and significant effect on purchasing decisions in Shopee E-commerce (Case Study at the Orianaeyewear Store in Gianyar). Price has a positive and significant effect on purchasing decisions on Shopee e-commerce (Case Study on Orianaeyewear Store in Gianyar). Online promotions have a positive and significant effect on purchasing decisions on Shopee e-commerce (Case Study on Orianaeyewear Store in Gianyar).
The Effect of Green Accounting, CSR Disclosure, and Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange 2022-2024 Ni Komang Trisna Ariyanti; Kadek Goldina Puteri Dewi; Gede Sanjaya Adi Putra
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 will be examined for their impact on firm value, including Green Accounting, CSR Disclosure, and Profitability. Annual reports and sustainability reports from companies listed on the IDX or with official websites were used as secondary data in this research. Fifteen companies were selected as research objects after a purposive selection procedure was used to select the sample. The analytical approach used was panel data regression in EViews with additional t-tests, F-tests, and coefficient of determination (R³) analysis. Firm value was found to be simultaneously influenced by Green Accounting, CSRD, and Profitability. CSRD significantly affected firm value, while Green Accounting and Profitability only partially affected. This suggests that in the post-pandemic era, CSRD disclosure is more important to the market than environmental costs and profitability in determining firm value.
Accounting Information System for Village Government Fraud Prevention: Tri Kaya Parisudha Moderation I Gusti Ayu Indira Iswari; I Gusti Ngurah Sanjaya; A. A. Ayu Erna Trisnadewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
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.

Page 22 of 33 | Total Record : 330

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