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JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Published by Universitas Pancasakti Tegal
ISSN : -     EISSN : 27745090     DOI : 10.24905/jabko
Core Subject : Economy,
Economics, Econometrics & Finance
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer is a peer-reviewed journal. JABKO invites academics and researchers who do original research in the fields of taxation, management, and accounting including but not limited to: Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 76 Documents
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The Effect Number of Members, Savings, and Loans on Remaining Operating Result (SHU) with Working Capital as a Moderating Variable: A Study of KPRI Tegal City Anggi Dwi Agustina; Abdulloh Mubarok; Fahmi Firmansyah
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.96

Abstract

Cooperative performance, as reflected in the Remaining Operating Results (SHU), is influenced by various internal factors, including the number of members, savings, and loans. This study examines the relationship between these three variables and SHU, while also evaluating the role of working capital as a moderating variable in the Employee Cooperatives of the Republic of Indonesia (KPRI) registered with the Central Cooperative of the Republic of Indonesia Employees (PKPRI) in Tegal City during the 2021–2025 period. Using a quantitative approach, this research employed secondary data obtained from 23 KPRI. A saturated sampling technique resulted in 115 observations, which were analyzed using multiple linear regression and moderated regression analysis with SPSS version 22. The findings indicate that the number of members and savings have a significant positive effect on SHU, whereas loans do not have a significant positive effect on SHU. The moderation analysis reveals that working capital strengthens the relationship between the number of members and SHU but is unable to moderate the effects of savings and loans on SHU. These findings highlight the importance of optimizing the management of membership, savings, loans, and working capital to enhance cooperative performance.
The Effect of Premiums, Investments, Claims, and Underwriting on RBC: Moderating Profitability in Insurance on the IDX 2020–2025 Eva Anggra Yunita; Yanti Puji Astutie; Juli Riyanto Tri Wijaya; Bilqis Nur Syamsidah
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.97

Abstract

This study examines the effects of premium income, investment returns, claim expenses, and underwriting results on risk-based capital (RBC), with profitability as a moderating variable, in insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. This study employs a quantitative approach using secondary data obtained from the companies’ annual reports. The research population comprises 12 insurance companies listed on the IDX. A purposive sampling technique was applied, resulting in 72 observations from 12 companies. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that premium income has no significant effect on risk-based capital. Investment returns have a positive and significant effect on risk-based capital, whereas claim expenses have a negative and significant effect. Underwriting results also have a negative and significant effect on risk-based capital. Furthermore, profitability does not moderate the relationship between premium income, investment returns, claim expenses, or underwriting results and risk-based capital. These findings suggest that profitability does not strengthen or weaken the effects of the examined financial factors on the solvency level of insurance companies.
The Role of Risk Perception in Social Media Influence, Overconfidence, and Investment Decisions Trii Nurhayati; Eliada Herwiyanti
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.98

Abstract

This study examines the effects of Social Media Influence and Overconfidence on Investment Decision, with Risk Perception serving as a mediating variable among retail stock investors in Indonesia. A quantitative approach was employed using survey data collected from 86 retail stock investors through purposive sampling. Data were analyzed using multiple regression analysis and Hayes' PROCESS Macro Model 4. The results indicate that Overconfidence and Risk Perception have positive and significant effects on Investment Decision. In addition, Social Media Influence and Overconfidence positively influence Risk Perception. However, Social Media Influence was found to have a significant negative direct effect on Investment Decision. The mediation analysis further revealed that Risk Perception significantly and partially mediates the relationships between Social Media Influence and Investment Decision, as well as between Overconfidence and Investment Decision. These findings suggest that investment decisions are influenced not only by external information obtained through social media but also by investors’ perceptions of risk. This study contributes to the behavioral finance literature by highlighting the important role of Risk Perception in explaining investment decision-making behavior among retail investors.
Carbon Emission Disclosure from a Legitimacy Perspective: Financial, Regulatory, and Environmental Dimensions Evi Fauziah Rohmah; Henny Murtini
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.99

Abstract

Research on carbon emission disclosure in Indonesia has predominantly focused on the corporate sector, despite the fact that responsibility for protecting the environment from carbon emissions is shared by all stakeholders. This study aims to examine the factors that influence carbon emission disclosure in local governments. The determinants of carbon emission disclosure consist of local government size, financial solvency, financial slack, local government regulation, environmental costs, and environmental performance. The sample selection method employed Isaac and Michael’s Table combined with a disproportionate stratified random sampling technique. The sample criteria included local governments located in regions that had experienced hydrometeorological disasters in 2024. A total of 228 samples were used. Multiple linear regression analysis was used to test the hypotheses. The results showed that local government size and local government regulation had a significant positive effect on carbon emission disclosure. Financial solvency, financial slack, and environmental performance had a significant negative effect on carbon emission disclosure, whereas environmental cost had no effect on carbon emission disclosure.
Effect of CSR, Firm Size and Investment Decisions on Financial Performance: Consumer Non-Cyclicals Listed on IDX Bunga Larasyati; Ahmad Rahbani Sulaiman Sirait
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.100

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and investment decisions on financial performance, with leverage as a control variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using multiple linear regression on secondary data obtained from annual reports and sustainability reports. The sample was determined through purposive sampling, yielding 30 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period, with a total of 120 observational data points. The results show that CSR and firm size each have a significant negative effect on financial performance, while investment decisions and leverage show no significant individual effect. Simultaneously, all four variables jointly affect financial performance, explaining 28.7% of the variation in ROA. This study indicates that CSR disclosure and asset scale instead exert negative pressure on profitability, while investment decisions have not been shown to make a significant individual contribution to improving financial performance in the short term.
The Effect of Fixed Asset Intensity, Profitability, and Audit Quality on Tax Avoidance: IDX Mining Companies 2021-2024 Ailsa Fitrah Maharani Candra; Ahmad Rahbani Sulaiman Sirait
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.101

Abstract

This study aims to analyze the effect of fixed asset intensity, profitability, and audit quality on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. This study employed a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected through purposive sampling, resulting in 126 observations. Data were analyzed using multiple linear regression with firm size as a control variable. The research results show that fixed asset intensity has no effect on tax avoidance. Profitability has a positive effect on tax avoidance, while audit quality has a negative effect on tax avoidance. These findings indicate that companies with high profitability tend to engage in more tax avoidance, whereas better audit quality can curb tax avoidance practices. This study provides empirical evidence on the factors that influence tax avoidance in mining companies in Indonesia.

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