cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Danang
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282227778940
Journal Mail Official
Amik@jurnal.itbsemarang.ac.id
Editorial Address
Jl. Jenderal Sudirman No. 346 Semarang Jawa Tengah Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 312 Documents
 26   27   28   29   30 
Pengaruh Sistem Informasi Akuntansi (SIA) dan Budaya Organisasi Terhadap Kinerja Pegawai dengan Pengendalian Internal sebagai variabel moderasi: Studi pada Badan Perencanaan Pembangunan Daerah Provinsi Sulawesi Tengah Andi Negarawan Kamanre Islami Akrab; Femilia Zahra
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4186

Abstract

This study aims to examine and analyze the effect of Accounting Information Systems (AIS) and organizational culture on employee performance, as well as the role of internal control as a moderating variable. This research employed a causal-comparative quantitative approach using a census (saturated sampling) technique, involving a population of 60 employees at the Regional Development Planning Agency (BAPPEDA) of Central Sulawesi Province. Primary data were collected through questionnaires and analyzed using statistical approaches based on Average Variance Extracted (AVE), Composite Reliability, and Cronbach’s Alpha to assess the validity and reliability of the research instruments. The results indicate that both Accounting Information Systems and organizational culture have a positive and significant effect on employee performance. Furthermore, internal control was found to positively and significantly moderate the relationship between Accounting Information Systems and employee performance, as well as the relationship between organizational culture and employee performance. These findings reinforce the perspectives of the Resource-Based View (RBV), contingency theory, and stewardship theory, in which internal control capability functions as a formal safeguarding mechanism that mitigates fraud risks associated with AIS while transforming organizational values into tangible Standard Operating Procedures (SOPs) to optimize organizational operational performance.
Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4337

Abstract

This study aims to analyze the effect of exchange rate on transfer pricing with tax minimization as a moderating variable. The research employs a quantitative approach using secondary data obtained from companies’ financial statements. The analytical methods include regression analysis and interaction testing to examine the moderating role. The results indicate that tax minimization does not strengthen the effect of exchange rate on transfer pricing, but instead weakens the relationship, leading to the rejection of the second hypothesis (H2). These findings suggest that companies tend to rely more on tax efficiency strategies rather than responding to exchange rate fluctuations in determining transfer pricing policies. This study implies that internal company factors play a more dominant role than external factors in influencing transfer pricing decisions.
Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4397

Abstract

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.
Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress Benny Oktaviano; Edi Triwibowo; Sindik Widati
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4398

Abstract

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.
How CSR Disclosure Bridges Environmental Performance and Tax Avoidance Ahmad Bukhori Muslim; Benny Oktaviano; Neng Asiah
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4399

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure, environmental performance, and tax avoidance among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research aims to determine whether CSR disclosure acts as a bridge linking environmental responsibility and fiscal behavior, and whether environmental performance moderates this relationship. Using a quantitative approach, data were collected from annual and sustainability reports, yielding 76 firm-year observations analyzed through multiple linear regression with moderating effects. The findings reveal that CSR disclosure has a significant negative effect on tax avoidance, while environmental performance also negatively affects tax avoidance and strengthens the impact of CSR disclosure. These results support the ethical alignment channel, suggesting that companies with strong environmental and social commitments tend to demonstrate higher fiscal responsibility. The implications of this study highlight the importance of integrating CSR and environmental strategies into corporate governance to promote transparency, ethical taxation, and sustainable business practices in Indonesia’s manufacturing sector.
Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4400

Abstract

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.
Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4401

Abstract

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.
Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4416

Abstract

This study aims to analyze the effect of the Open Unemployment Rate (OUR), Human Development Index (HDI), and zakat on poverty in Mandailing Natal Regency. The study employed a quantitative approach using the Vector Error Correction Model (VECM) based on quarterly secondary data from 2015 to 2025. The analytical procedures included stationarity testing, optimal lag selection, Johansen cointegration testing, VECM estimation, Granger causality testing, as well as Impulse Response Function (IRF) and Variance Decomposition (VD) analyses. The findings indicate that all variables were stationary at the second difference level, with an optimal lag length of four, and exhibited a long-run cointegration relationship. The VECM estimation reveals that, in the long run, the Open Unemployment Rate has a positive and significant effect on poverty, while zakat has a negative and significant effect in reducing poverty. In contrast, the Human Development Index does not significantly affect poverty, which may be explained by the presence of a development time lag and employment mismatch between workforce competencies and labor market demands. The Granger causality test indicates a one-way causal relationship from the Open Unemployment Rate to the Human Development Index. Furthermore, the Variance Decomposition analysis shows that poverty variation is predominantly explained by its own shocks (96.25%), reflecting the persistence of structural poverty. Therefore, policy synergy through employment expansion and the optimization of productive zakat programs based on business empowerment is recommended to accelerate poverty alleviation in Mandailing Natal Regency.
Persepsi dan Pemaknaan Nilai Kemaslahatan pada Implementasi Program Makan Bergizi Gratis (MBG) dalam Perspektif Ekonomi Islam: Studi pada SD Negeri 030413 Salak Kabupaten Pakpak Bharat Pajhar Ainnun Berutu; Nurbaiti Nurbaiti; Purnama Ramadani Silalahi
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4417

Abstract

This study aims to explore the perceptions and meanings of maslahah (public welfare) values in the implementation of the Free Nutritious Meal Program (MBG) at SD Negeri 030413 Salak, Pakpak Bharat Regency, North Sumatra Province. Pakpak Bharat Regency records a stunting prevalence of 28.9% far exceeding the national average of 19.8% while most beneficiary families are low-income and lack adequate access to nutritious food. This research employs a qualitative approach with a phenomenological design through semi-structured in-depth interviews, participatory observation, and documentation involving nine informants. Data analysis was conducted using the Miles and Huberman interactive model with interpretation based on the maqāṣid al-sharīʿah framework. The findings reveal five integrated dimensions of maslahah: fulfillment of ḥifẓ al-nafs through improvements in students’ physical health; strengthening of ḥifẓ al-ʿaql through increased concentration and learning readiness; preservation of ḥifẓ al-nasl through early intervention against stunting; realization of ḥifẓ al-dīn through religious practices accompanying the program; and protection of ḥifẓ al-māl through reduced household expenditure. Overall, the MBG Program functions not only as a nutritional intervention but also as a public policy aligned with maqāṣid al-sharīʿah, contributing to the multidimensional achievement of falah.
Pengaruh Ketersediaan Alat Medis dan Kompetensi Tenaga Kesehatan terhadap Kualitas Pelayanan Kesehatan dengan Peran Mediasi Manajemen Mutu Rumah Sakit Elyza Nurulita Syari; Adya Hermawati; M. N. Lisan Sediawan; Muryati Muryati; Aji Suraji
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4465

Abstract

Healthcare service quality is an important indicator of hospital performance and is influenced by the availability of medical equipment, healthcare worker competency, and effective hospital quality management. This study aimed to analyze the effects of medical equipment availability and healthcare worker competency on healthcare service quality, with hospital quality management as a mediating variable, among inpatients at a Type C hospital in Bulungan Regency, North Kalimantan. This research employed a quantitative explanatory approach with a causal associative design. Data were collected from hospitalized patients using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that medical equipment availability, healthcare worker competency, and hospital quality management had significant positive effects on healthcare service quality. In addition, medical equipment availability and healthcare worker competency significantly influenced hospital quality management, which also served as a significant mediating variable in improving healthcare service quality. These findings suggest that enhancing healthcare service quality requires an integrated strategy involving adequate medical equipment, competent healthcare professionals, and a well-implemented hospital quality management system. Strengthening these aspects is expected to improve service performance and patient satisfaction, particularly in Type C hospitals.

Page 28 of 32 | Total Record : 312

 26   27   28   29   30 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi Vol. 1 No. 1 (2023): February : Jurnal Riset Akuntansi More Issue