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The Es Accounting and Finance
Published by Eastasouth Institute
ISSN : 29857139     EISSN : 29642752     DOI : https://doi.org/10.58812/esaf
Core Subject : Economy,
Economics, Econometrics & Finance
ESAF - The Es Accounting and Finance is a peer-reviewed journal and open access three times a year (March, July and November) published by Eastasouth Institute. ESAF aims to publish articles in the field of Financial Accounting, Managerial Accounting, Public Sector Accounting, Auditing and Forensic Accounting, Accounting Education, Tax Accounting, Capital Markets and Investments, Accounting Information Systems, and Environmental Accounting. ESAF accepts manuscripts of both quantitative and qualitative research based on its originality, relevance, and contribution to the development of accounting practice and profession in Indonesia. ESAF publishes papers: 1) review papers, 2) basic research papers, and 3) case study papers. ESAF has been indexed in, Crossref, and others indexing. All submissions should be formatted in accordance with ESAF template and through Open Journal System (OJS) only.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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Technology-Based Financial Reporting and Internal Control in a Retail Branch: A Case Study of PT Gramedia Jayapura Catharina Amalia Cantika Larasati; Septyana Prasetianingrum; Adriani Lande; Siti Mariani Basannang; Muhammad Ridhwansyah Pasolo
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1031

Abstract

This study examines the use of accounting technology in the preparation of financial statements at PT Gramedia Jayapura. The research is motivated by the need for accurate, timely, transparent, and reliable financial reporting in branch-based retail operations with high transaction volumes, multiple payment channels, and reporting responsibilities to the central office. This study used a descriptive qualitative approach with a case study design. Data were collected through semi-structured interviews, direct observation, and documentation involving three key informants: the assistant manager, finance supervisor, and cashier. Observation focused on sales transaction recording, cashier closing, Z report preparation, cash opname, EDC verification, bank reconciliation, Microsoft 365 data processing, and Power BI monitoring. Data were analyzed using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing, with validity strengthened through triangulation and member checking. The findings show that Dynamics 365, Microsoft 365, Power BI, and the point-of-sale system support transaction recording, data classification, bank deposit posting, reporting to the central office, and managerial monitoring. These technologies improve reporting efficiency, data accuracy, transparency, transaction traceability, and decision-making support. However, manual procedures such as cash opname, EDC checking, bank reconciliation, document verification, and managerial approval remain necessary. The main challenges include network instability, system errors, cybersecurity risks, possible data loss, transaction errors, and continuous user adaptation. This study concludes that accounting technology strengthens financial reporting effectiveness when supported by internal control, competent users, stable infrastructure, data security, and continuous managerial supervision.
The Influence of Forensic Audit and Professional Skepticism on Fraud Detection: Evidence from BPK Examiners in Papua Dhina Alsa Ramadhani; Sumartono Sumartono
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1071

Abstract

Public asset misappropriation remains a critical fraud risk in Indonesian local governments, particularly in regions where asset recording, ownership documentation, and asset utilization involve complex administrative processes. This study examines the influence of forensic audit and professional skepticism on fraud detection among examiners of the Supreme Audit Institution (BPK) Representative Office of Papua Province. The study employed a quantitative associative design using a cross-sectional survey. Questionnaires were distributed to BPK examiners involved in local government asset audits, and 98 valid responses were analyzed using partial least squares structural equation modeling with SmartPLS 4.0. The measurement model met the validity and reliability criteria, with outer loadings ranging from 0.786 to 0.886, Average Variance Extracted values from 0.693 to 0.748, and composite reliability values from 0.919 to 0.937. The structural model showed that forensic audit had a positive and significant effect on fraud detection (β = 0.346; t = 3.534; p = 0.001), while professional skepticism had a stronger positive and significant effect (β = 0.456; t = 4.340; p < 0.001). The model explained 52.7% of the variance in fraud detection. These findings indicate that evidence-oriented investigative procedures and a questioning audit mindset jointly strengthen the ability of government external auditors to identify fraud in local government asset management.
Impact Strategic Green Human Capital, Green Structural Capital, and Green Relational Capital on Financial Performance Ihsan Nasihin; Dian Purwandari; Hendri Nur Ardiansyah; Desty Prawatiningsih; Erawati Kartika
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1079

Abstract

Study This aim for test influence Green Intellectual Capital (GIC) towards performance finance company with enter size company and leverage as variables control. Study This use approach quantitative with analysis descriptive and multiple linear regression. Secondary data obtained from report annual and reports sustainability company sector energy, materials raw materials and goods non- cyclical consumption listed on the Indonesia Stock Exchange (IDX) during 2019–2024 period. Research result show that Green Intellectual Capital influential positive and significant to performance finance company. In addition, the size company and leverage as variables control participate influence connection the coefficient value determination (R²) shows that the research model capable explain variation performance finance company in a way adequate.
The Influence of Financial Influencers on Social Media on the Financial Behavior of Young Consumers in Gorontalo City Desi Putri Dama; Baharuddin Semmaila; Baso Amang; Aryati Arafah; Muhammad Arif; Tenriawaru Tenriawaru
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1105

Abstract

This study aims to analyze the influence of influencer expertise, trustworthiness, and content attractiveness on the financial behavior of young consumers in Gorontalo City. The rapid growth of social media has positioned influencers as important sources of information that may shape financial decisions and behaviors among young people. However, previous studies have produced inconsistent findings regarding the influence of influencer characteristics on financial behavior. This study employed a quantitative approach using a survey method. The population consisted of young consumers in Gorontalo City who actively use social media and follow influencers. A total of 100 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The findings indicate that influencer expertise has a positive and significant effect on young consumers' financial behavior, suggesting that influencers' knowledge and competence encourage better financial planning and management practices. Trustworthiness also has a positive and significant effect on financial behavior, indicating that credibility and integrity are important considerations in accepting financial information. Meanwhile, content attractiveness does not significantly affect financial behavior, implying that visual appeal and creative presentation are not the primary determinants of financial behavior among young consumers. Simultaneously, influencer expertise, trustworthiness, and content attractiveness significantly influence the financial behavior of young consumers in Gorontalo City.
Green Intellectual Capital, Surplus Free Cash Flow, and Audit Quality: The Moderating Role of Busy Commissioners Tandry Whittleliang Hakki; Winola Alvina Finanda; Shello Ceolitta Pranoto; Yosua Samuel Ramli
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1134

Abstract

This study examines the effect of Green Intellectual Capital (GIC) and Surplus Free Cash Flow (SFCF) on audit quality, as well as the moderating role of busy commissioners. Using a quantitative explanatory design, this study analyzes 156 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange during 2019–2024. Audit quality is measured using a KAZNIC-based composite score, while GIC is measured through content analysis of annual and sustainability reports. The data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show mixed evidence. GIC has a positive but insignificant effect on audit quality, indicating that green knowledge resources do not automatically improve audit outcomes. SFCF has a positive and significant effect, suggesting that firms with higher surplus cash require stronger external monitoring. Busy commissioners show a positive direct association with audit quality. However, the moderating effects are not uniformly supportive. Busy commissioners do not significantly strengthen the GIC–audit quality relationship, while they negatively moderate the SFCF–audit quality relationship. These findings suggest that commissioner busyness may provide governance benefits, but excessive commitments may weaken monitoring effectiveness in agency-sensitive financial conditions.
The Effect of Audit Quality, Audit Committee, and Financial Stability on Financial Statement Fraud in Consumer Non-Cyclicals Manufacturing Companies Listed on the IDX 2020-2024 Cindy Noya; Herawansyah Herawansyah
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1135

Abstract

This study aims to analyze the effect of audit quality, audit committee, and financial stability on financial statement fraud in consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study uses a quantitative approach with binary logistic regression methods on 310 observations selected using purposive sampling. Financial statement fraud is proxied using the Beneish M-Score and classified into a dummy variable. Audit quality is measured using a dummy variable based on the size of the Public Accounting Firm, Big 4 and Non-Big 4, the audit committee is measured by the proportion of members with accounting or finance expertise, while financial stability is proxied using changes in total assets (ACHANGE). The results show that audit quality and the audit committee do not affect financial statement fraud. On the other hand, financial stability does have an impact on financial statement fraud. The study's findings suggest that the audit quality and the audit committee require more comprehensive measurements to accurately represent the effectiveness of oversight functions, while financial stability is a relevant factor in explaining the occurrence of financial statement fraud.
A Comparative Analysis of the Financial Performance of PT XL Axiata Tbk Before and After Its Merger with PT Smartfren Telecom Tbk Nur Hidayah K Fadhilah; Wahyu Mulyadi
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1139

Abstract

This study aims to analyze differences in the financial performance of PT XL Axiata Tbk before and after its merger with PT Smartfren Telecom Tbk. Financial performance was measured using the Current Ratio (CR), Debt-to-Equity Ratio (DER), Total Asset Turnover (TATO), and Return on Equity (ROE), representing liquidity, solvency, activity, and profitability, respectively. This study employed a quantitative descriptive-comparative approach using secondary data obtained from the companies’ official financial statements and the Indonesia Stock Exchange. The observation period covered one year before and one year after the merger, consisting of 11 paired observations for each financial ratio. Data analysis was conducted using descriptive statistics, the Kolmogorov–Smirnov normality test, and the Paired-Sample t-test. The results indicate significant differences in all financial ratios before and after the merger, with significance values below 0.05. The average CR increased from 0.5118 to 0.6209, TATO increased from 0.4564 to 0.5436, and ROE increased from 7.1091% to 8.1364%, indicating improvements in liquidity, asset utilization efficiency, and profitability. However, the average DER also increased from 1.8418 to 2.1691, reflecting greater reliance on debt financing and increased financial risk. Overall, the merger positively affected the company’s operational and financial performance, although careful management of leverage remains necessary.
The Effect of Greenwashing and Audit Quality on Firm Value: Evidence from High-Carbon-Emission Companies Listed on the Indonesia Stock Exchange Melati Dwi Agustina; Herawansyah Herawansyah
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1140

Abstract

Growing demands for sustainability reporting have pressured carbon-intensive companies, yet this pressure is often unaccompanied by adequate independent oversight, creating conditions conducive to greenwashing that can undermine the trustworthiness of information relied upon by investors. Grounded in Signaling Theory, this research investigates how greenwashing and audit quality influence firm value among high-carbon-emission firms listed on the Indonesia Stock Exchange between 2021 and 2025, controlling for firm size and leverage. A quantitative design was employed on a purposively selected sample of firms in the energy, basic materials, and industrials sectors, examined through multiple linear regression. Findings reveal that greenwashing exerts a significant negative influence on firm value, implying that discrepancies between environmental disclosures and actual outcomes are interpreted unfavourably by the market. Audit quality shows no significant relationship with firm value, suggesting auditor affiliation has yet to serve as a decisive credibility marker for investors. Firm size shows no meaningful influence, while leverage exerts a positive, significant impact. These results suggest alignment between disclosure and genuine environmental performance carries greater weight in market valuation than auditor prestige. Companies are encouraged to avoid greenwashing to preserve stakeholder trust, while investors are urged to critically evaluate issuers' environmental disclosures before investing.
The Effect of Sustainability Report Disclosure, Firm Size, and Liquidity on Firm Value: Evidence from Indonesian Mining Companies Iriana Auliyah Auliyah; Jesicha Ardhyana Destriani; Mursalam Salim; Septyana Prasetianingrum; Entar Sutisman
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1035

Abstract

This study examines whether sustainability report disclosure, firm size, and liquidity affect firm value in Indonesian mining companies. Mining firms operate in a capital-intensive and environmentally sensitive sector; therefore, investor valuation may be shaped not only by financial indicators but also by sustainability transparency. The study applies a quantitative explanatory design using secondary data from mining-sector companies listed on the Indonesia Stock Exchange during 2020–2024. From a population of 39 firms, 14 companies were selected through purposive sampling, generating 70 firm-year observations. Firm value was measured using Price to Book Value, sustainability report disclosure was measured through a disclosure index, firm size used the natural logarithm of total assets, and liquidity used the current ratio. Multiple linear regression with SPSS 22 was employed after classical assumption testing. The results show that sustainability report disclosure has a negative and significant effect on firm value, with a coefficient of −73.065 and significance of 0.000. Firm size has a positive and significant effect, with a coefficient of 3.000 and significance of 0.000. Liquidity has a positive but insignificant coefficient of 0.874 and significance of 0.344. The model explains 42.5% of firm-value variation. These findings imply that sustainability disclosure in mining firms may be interpreted as a costly or risk-revealing signal unless supported by credible sustainability performance, while company scale remains a strong valuation signal.
Shariah Banking Stock Prices: Expected Return, Risk Level and Macroeconomics Conditions In Indonesia Merna Surjadi; Nasya Lita Natalsya; Tandry Whittleliang Hakki
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1153

Abstract

The present study evaluates how Expected Return (ERT), Risk Level (RLV), alongside Macroeconomic Conditions (MCN) impact the Shariah Banking Stock Price (SBS). The scope focuses specifically on Islamic banking institutions actively listed on the Indonesia Stock Exchange (IDX) between October 2021 and August 2024. All shariah-compliant banks featured on the IDX constituted the target population. To select the final subjects, a purposive sampling approach was applied. The core inclusion criteria required these firms to maintain a consistent listing status and provide uninterrupted data throughout the designated timeframe. Consequently, four specific entities met these parameters: BRIS, BTPS, BANK, and PNBS. Given the 35-month timeline, the empirical testing processed a final dataset comprising 140 distinct observations. Analytical procedures relied on SPSS software to conduct descriptive statistics and classical assumption evaluations—specifically assessing normality, multicollinearity, heteroscedasticity, and autocorrelation. Following this, hypothesis verification was carried out via simultaneous (F-statistic) and partial (t-statistic) assessments, complemented by the coefficient of determination (R²). Empirical findings reveal that, collectively, the three independent components (ERT, RLV, and MCN) significantly drive SBS movements, evidenced by an F-value of 64.321 at a 0.000 significance threshold. When evaluated individually, only Macroeconomic Conditions (MCN) demonstrated a distinct, adverse effect on the stock prices (t-value = -8.290, p = 0.000). Conversely, neither Expected Return nor Risk Level showed any statistically meaningful impact on the dependent variable. The generated Adjusted R² stood at 0.741. This metric implies that the formulated predictors account for exactly 74.1% of the fluctuations observed in the shariah stock prices, while unidentified external factors outside this framework are responsible for the remaining 25.9% variance. Moving forward, subsequent investigations could benefit from extending the observational timeframe. Scholars are encouraged to incorporate alternative macroeconomic indicators—such as fluctuating interest rates or inflation metrics—and potentially broaden the sampling frame to encompass conventional banking or entirely different industries to yield more comprehensive insights.

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