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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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The Influence of Accounting and Auditing Expertise in the Audit Committee on the Risk of Financial Statement Fraud: A Study on Mining and Energy Sector Companies Listed on the IDX in 2020-2024 Nucke Mariant Rachmawati; Ambar Kusumaningsih
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1889

Abstract

Finding out how energy and mining companies listed on the Indonesia Stock Exchange fare in terms of audit committee accounting, auditing expertise, and financial statement fraud from 2020 to 2024 is the main goal of this study. You can tell whether an audit committee is competent if its members are certified professionals or if they have extensive knowledge of financial issues. When evaluating a company's financial statements for indicators of fraud, the Beneish M-Score is a useful tool. This research makes use of quantitative methods and secondary data collected from the company's books and yearly reports. To carry out the sampling procedure, the purposive sample strategy was utilized, using preset criteria. With the help of IBM SPSS software version 29, the data analysis method made use of multiple linear regression. According to the study's findings, having competent auditors and accountants on the audit committee greatly reduces the possibility of financial reporting fraud. In addition, debt and business size have a favorable effect on M-Score, whereas profitability has a considerably negative effect. All of the model's variables were considerably impacted simultaneously, as shown by a determination coefficient value (R²) of 0.918. Findings indicate that energy and mining companies may reduce their risk of financial reporting fraud by establishing an audit committee with sufficient accounting and auditing expertise.
Analysis of Tax Volunteers Experiences and Challenges in Bridging Taxpayers Digital Divide During the Implementation of the Coretax Administration System Ida Ayu Trisna Yudi Asri; Kadek Dian Jatiwardani; Desak Rurik Pradnya Paramitha Nida
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2034

Abstract

The digital transformation of tax administration through the implementation of the Coretax Administration System requires taxpayers to adapt to digital-based tax services. However, disparities in digital literacy remain a significant challenge that affects the effectiveness of the system implementation. This study aims to analyze the experiences, challenges, and strategies of tax volunteers in bridging the digital literacy gap among taxpayers during the implementation of Coretax. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observations, and a literature review involving five tax volunteers from Universitas Warmadewa assigned to the West Denpasar Tax Office. The findings reveal that tax volunteers play a crucial role as digital facilitators by providing direct assistance, simplifying complex information, demonstrating the use of the system, and coordinating with tax officers to resolve technical issues. The main challenges identified include low levels of digital literacy among taxpayers and technical problems associated with the Coretax system. Therefore, strengthening the competencies of tax volunteers, improving taxpayers' digital literacy, and optimizing system quality are essential factors in supporting the successful digital transformation of tax administration.
Tri Hita Karana-Based Environmental Sustainability as a Mediator between Facilities, Value, and Tourist Satisfaction, with Destination Image as a Moderator in Sanur I Nyoman Angga Darmaputra; Ida Bagus Udayana Putra; Putu Ayu Sita Laksmi
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2043

Abstract

This study aims to analyze the mediating role of *Tri Hita Karana*-based environmental sustainability in the relationship between facilities, perceived value, and tourist satisfaction, with destination image acting as a moderator in Sanur Village. An explanatory quantitative approach was employed, utilizing a survey method with questionnaires distributed to 210 tourists visiting Sanur. Purposive sampling was used, and data were analyzed via Structural Equation Modeling-Partial Least Square (SEM-PLS) using SmartPLS 4.0 software. The results indicate that destination facilities have a positive and significant effect on tourist satisfaction, whereas perceived value does not have a significant effect. *Tri Hita Karana*-based environmental sustainability positively and significantly influences tourist satisfaction and mediates the effects of facilities and perceived value on tourist satisfaction. Destination image significantly moderates the relationship between facilities and tourist satisfaction (negatively) and the relationship between perceived value and tourist satisfaction (positively). This study contributes theoretically by integrating the local wisdom of *Tri Hita Karana* into the tourist satisfaction model and offers practical implications for destination managers regarding the development of sustainable, local culture-based tourism.
The Influence of Tourist Attractions, Artificial Intelligence (Ai)-Based Digital Marketing Strategies, and Financial Management Accountability on the Success of Tourism Village Development: a Study Of Tourism Village Managers in Denpasar City Ni Putu Ina Trhisnawati Weca; Ni Made Devi Ratnasari; Ketut Winda Pratiwi
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2052

Abstract

Abstract:This study examines the effects of tourism attractions, Artificial Intelligence (AI)-based digital marketing strategies, and financial management accountability on tourism village development success in Denpasar City. It addresses empirical gaps concerning the effectiveness of AI-enabled marketing in tourism villages and the inconsistent evidence regarding the role of financial accountability. An explanatory quantitative approach with a cross-sectional survey design was applied to 70 tourism village managers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that all three independent variables have positive and statistically significant effects. AI-based digital marketing strategies are the most dominant determinant (β = 0.391; p < 0.001), followed by financial management accountability (β = 0.318; p < 0.001) and tourism attractions (β = 0.230; p = 0.029). The model explains 49.8% of the variance in tourism village development success. These findings indicate that tourism village development in Denpasar City is primarily driven by AI-based digital marketing capabilities, supported by competitive tourism attractions and accountable financial governance. Tourism village managers should therefore integrate digital innovation, participatory governance, and robust financial management systems to promote sustainable economic, social, and institutional development.
The Theory of Planned Behavior Approach to Public Accounting Firm Selection Decisions: A Behavioral Accounting Perspective Analysis Noviansyah Rizal
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2054

Abstract

This study aims to empirically examine the influence of the professional service marketing mix (personal selling, direct selling, and advertising) on ​​corporate decisions regarding the selection of Public Accounting Firms (PAFs), utilizing a behavioral accounting approach. Employing a quantitative method with multiple linear regression analysis, data were collected from 100 corporate financial decision-makers in East Java. Partial analysis results indicate that personal selling has a positive and significant impact on the decision to select a PAF. Conversely, direct selling and advertising do not show a significant partial effect. However, when analyzed simultaneously, the three variables significantly influence the decision to select PAF services, with a coefficient of determination (R-squared) of 28.5%. Personal selling was identified as the most dominant behavioral determinant. These findings confirm behavioral accounting theory and the Theory of Planned Behavior, demonstrating that in the high-risk audit service industry, interpersonal interaction and direct trust are far more crucial to management psychology than rigid mass promotion strategies.
The Role of Environmental Policy as a Moderator in the Influence of Green Innovation and Capital Structure on Firm Value Agus Pandu Bastian; Ni Luh Anik Puspa Ningsih; Ida Ayu Surasmi
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2055

Abstract

This study aims to analyze the impact of green innovation and capital structure on firm value and to examine the role of environmental policy in moderating this relationship. The study is motivated by the importance of enhancing firm value through sustainability strategies and effective financing decisions within the energy sector. A quantitative approach with a causal design was employed. The study population consists of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period, with a sample of 42 companies selected via purposive sampling. Data analysis was conducted using panel data regression with the Random Effect Model (REM) approach. The results indicate that green innovation has a positive and significant effect on firm value, suggesting that increased eco-friendly innovation can enhance a firm's value. Capital structure also exerts a positive and significant influence on firm value, demonstrating that optimal capital structure management can increase market appreciation. Moderation analysis reveals that environmental policy does not moderate the impact of green innovation on firm value; conversely, environmental policy is shown to strengthen the impact of capital structure on firm value. This study contributes to the development of Signaling Theory, the Resource-Based View, and Pecking Order Theory by demonstrating that the effectiveness of environmental policy as a moderating variable depends on the context of the relationship being tested. Practical implications highlight the importance of implementing green innovation, managing capital structure optimally, and effectively applying environmental policies to enhance firm value.
The Effects of Operating Income, Gross Profit, Net Income, and Total Accruals on Future Cash Flows: Empirical Evidence from Mining Sector Companies Listed on The Indonesia Stock Exchange, 2020–2024 Anisa Fitriani; Irfan Gaffar Adnan; Melvin Rahma Sayuga Subroto
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2062

Abstract

This study examines the effects of operating income, gross profit, net income, and total accruals on future cash flows among mining-sector companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative approach was employed using secondary data obtained from audited annual financial statements. Purposive sampling yielded 10 companies and 50 balanced panel observations. The data were analyzed through panel-data regression in EViews. The Chow and Hausman tests supported the Fixed Effect Model, and Generalized Least Squares with cross-section weights was subsequently applied to address heteroskedasticity. The results show that operating income has a negative and significant effect on future cash flows, although this coefficient should be interpreted cautiously because of the high correlations among the earnings components. Gross profit has no significant effect. Net income has a positive and significant effect and emerges as the most reliable earnings component for predicting future cash flows. Total accruals have a negative and significant effect, indicating that a larger accrual component in reported earnings is associated with lower cash realization in the subsequent period. Collectively, operating income, gross profit, net income, and total accruals significantly affect future cash flows. The adjusted R-squared of 0.845 indicates that the model explains 84.5% of the variation in future cash flows. These findings underscore the importance of net income and total accruals for investors, creditors, and management when assessing the liquidity prospects of mining companies
The Role of ESG Disclosure in Moderation of the Influence of Capital Structure, Profitability, and Liquidity on the Value of Companies Listed in the ESGL Index in 2020-2024 Dicky Yulvarizal
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.1994

Abstract

This study aims to analyze the effect of capital structure, profitability, and liquidity on firm value, as well as to examine the role of ESG Disclosure as a moderating variable in companies listed in the ESG Leaders Index (IDXESGL) during the 2020–2024 period. The study employs an explanatory research approach with a quantitative method to obtain information that can be used to address the research problems. The population of this study consists of all companies listed in the IDX ESG Leaders Index (IDXESGL) issued by the Indonesia Stock Exchange (IDX). From the total population, 33 companies met the predetermined sampling criteria and characteristics. This study employed Statistical Product and Service Solutions (SPSS) as the analytical tool to examine the relationships among the research variables. The results indicate that the Debt to Equity Ratio (DER) has a significant effect on Price to Book Value (PBV). These findings suggest that optimally managed debt utilization is capable of increasing firm value through enhanced financing capacity, operational activities, and business growth opportunities. Therefore, a higher DER within an optimal threshold tends to increase firm value. This study also reveals that ESG Disclosure is able to moderate the effect of Debt to Equity Ratio (DER) on Price to Book Value (PBV) by weakening the relationship. This finding indicates that investors not only consider the company’s level of debt utilization but also pay attention to sustainability factors and corporate risks through ESG disclosure practices.
Descriptive Analysis of Carbon Emission Trends, Potential Carbon Tax Burden, and Emission Disclosure Levels Based on GRI 305 Indicators: A Study of Energy Sector Companies Listed on the Indonesia Stock Exchange (2022–2024) Nadiya Salsabila; Evita Puspitasari; Saskia Salmana Dahyar
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.2068

Abstract

This study aims to analyze trends in carbon emission volume and intensity, estimate the potential carbon compliance burden under three policy scenarios, and evaluate the level of emission disclosure based on GRI 305 among energy-sector companies listed on the Indonesia Stock Exchange during 2022–2024. A descriptive approach was employed using secondary data from corporate sustainability reports. The sample comprised 39 companies and 117 observations selected through purposive sampling. Emission disclosure was assessed using the 2024 sustainability reports. The data were analyzed using descriptive statistics, scenario analysis, and quantitative content analysis. The scenario analysis included a full-rate scenario as the worst-case scenario, as well as cap-and-tax and cap-and-trade scenarios in which the emissions cap was derived through a top-down mechanism from the 2030 ENDC target using a Linear Reduction Factor and allocated through a grandfathering approach. The results show that carbon emissions tended to increase, particularly Scope 1 emissions, while Scope 2 emissions exhibited a more fluctuating pattern. This increase was accompanied by higher emission intensity, indicating that emissions relative to corporate revenue did not decline during the study period. Estimated carbon compliance costs differed substantially across scenarios. The full-rate scenario generated the highest aggregate burden of IDR 2.20 trillion, followed by the cap-and-trade (emission offset) scenario at IDR 434.90 billion, while the cap-and-tax scenario produced the lowest burden of IDR 273.81 billion. The average Carbon Emission Disclosure Index was 79.83%, with 56.4% of companies classified as well applied to fully applied.
Transforming Students' Paradigms Regarding Research through Experiential Learning in Entrepreneurial Accounting Gde Deny Larasdiputra; Ni Putu Riski Martini
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2080

Abstract

This study aims to explore the shift in students' paradigms regarding research through an entrepreneurial accounting learning approach based on practical experience with an MSME. Students often perceive research or the undergraduate thesis as a rigid administrative obligation detached from real-world realities. Employing a qualitative approach with an explorative-reflective design, this study utilized "Poison Coffee Shop"an MSME as a "living laboratory" for accounting students over the course of one academic semester.Data collection involved semi-structured reflective interviews, limited participant observation, and students' written reflective journals, all of which were analyzed using thematic analysis. The findings indicate that students' direct engagement with the MSME's operational and managerial dynamics successfully deconstructed myths surrounding academic research. Students experienced a paradigm shift, coming to view the processes of investigation, financial data analysis, and reflection as essential life skills a form of "living research."This learning model not only bridges theory and practice but also contributes significantly to the achievement of SDG 4 (Quality Education) through reflective pedagogical innovation, and SDG 8 (Decent Work and Economic Growth) by fostering an analytical and sustainable entrepreneurial orientation.

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