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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 349 Documents
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Peran Moderasi Kepuasan Digital dalam Memperkuat Keberlanjutan Kepatuhan Pajak: Perspektif Learning Capability, Teknologi AI, dan Kepercayaan Sistem Risma Nurhapsari; Dani Sasmoko; Erlinda Sholihah; Aftuqa Sholikatur Rohmania
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.3948

Abstract

Digital transformation in tax administration has driven changes in taxpayers’ behavior in the sustainable use of electronic tax services. This study aims to analyze the effects of learning capability, AI e-tax adoption, and trust in the e-tax system on the sustainability of digital tax compliance, with digital satisfaction serving as a moderating variable. A quantitative approach was employed using a survey of 300 MSME taxpayers who had utilized digital tax services. The sample was selected through a purposive sampling technique based on the established research criteria. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The findings indicate that AI e-tax adoption and trust in the e-tax system have a positive and significant effect on the sustainability of digital tax compliance. AI e-tax adoption emerged as the most dominant variable in explaining the sustainability of digital tax compliance, whereas learning capability had no significant effect. Digital satisfaction was also unable to strengthen all relationships among the variables in the research model and even demonstrated a negative relationship with the sustainability of digital tax compliance. These findings suggest that the sustained use of digital tax services is influenced more by administrative needs, trust in the system, and acceptance of AI-based tax technology than by user experience alone. Therefore, the development of digital tax services should focus on improving system quality, service security, and AI-based technology to enhance the sustainability of digital tax compliance, particularly among MSMEs.
Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja dan Risiko Keuangan pada Sektor Perbankan di Indonesia: Efek Moderasi Green Credit Chandra Mahardika Putri Dewanti; Atmaji Atmaji
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4333

Abstract

The banking sector plays a strategic role in supporting economic intermediation and sustainable finance in Indonesia. This study examines the effect of Corporate Social Responsibility (CSR) on financial performance and banking risk, as well as the moderating role of Green Credit among banks listed on the Indonesia Stock Exchange during 2019–2024. Financial performance is measured by Return on Assets (ROA), while banking risk is proxied by Non-Performing Loans (NPL). Using a quantitative approach, secondary data were collected from quarterly financial and sustainability reports. The sample comprised 24 conventional banks with 576 observations selected through purposive sampling. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) in EViews 14 Student Version. The results indicate that CSR has a positive and significant effect on financial performance and a negative and significant effect on banking risk, suggesting that greater CSR disclosure improves ROA and reduces NPL. Green Credit significantly moderates the relationship between CSR and financial performance but does not moderate the relationship between CSR and banking risk. These findings support Stakeholder Theory and Legitimacy Theory while highlighting that integrating CSR and Green Credit can strengthen sustainable banking performance, although effective risk management still depends on sound corporate governance and risk management practices.
Pengaruh Carbon Emission Disclosure, Intellectual Capital, Capital Structure terhadap Firm Value pada Perusahaan Sektor Energi Tahun 2021-2024 Yunita Anggraini Setyawati; Acynthia Ayu Wilasittha
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4428

Abstract

 Energy sector companies face the demand to build Firm Value without neglecting the application of sustainability principles that are of concern to stakeholders. Based on these conditions, this study explores the relationship between Carbon Emission Disclosure, Intellectual Capital, and Capital Structure with Firm Value in energy sector companies listed on the Indonesia Stock Exchange during the period 2021–2024, with Financial Performance and Firm Size treated as control variables. This study utilizes secondary data collected from annual reports and sustainability reports. The sampling process employed purposive sampling techniques, resulting in 55 companies with a total of 220 observations. The relationship between variables is evaluated thru panel data regression analysis. The obtained estimates show that Carbon Emission Disclosure has a negative and significant impact on Firm Value. Conversely, Intellectual Capital and Capital Structure have a positive and significant impact on Firm Value. These findings indicate that changes in Firm Value in the energy sector are more closely related to the effectiveness of utilizing intellectual capital and funding structure policies compared to the level of carbon emission disclosure. The results of this study are expected to enrich empirical evidence regarding the determinants of Firm Value and provide insights for management, investors, and future researchers in developing studies in similar fields.
Analisis Idle Time pada Internal Truck Vehicle (ITV) dan Dampaknya terhadap Peningkatan Internal Failure Costs di Operasi Bongkar Muat Petikemas Budiansyah ZM; Driana Leniwati; Nazaruddin Malik
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4429

Abstract

This study aims to analyze the causes of Idle Time in Internal Truck Vehicles (ITV) and its contribution to increasing internal failure costs in container handling operations at Surabaya Container Terminal. Idle Time refers to waiting periods when ITV is not operating productively, leading to fuel waste and reduced operational efficiency. The research employs a qualitative approach through observation, in-depth interviews, documentation, and literature review. Findings indicate that the dominant factors causing Idle Time include limited ITV fleet availability, suboptimal operational coordination, and external conditions such as weather and equipment breakdowns. The impact of Idle Time on internal failure costs is reflected in the increased fuel expenses without corresponding production output, which affects the company’s BOPO ratio. Strategic recommendations include strengthening planning and control systems, implementing demand-based fleet management, and adopting energy efficiency policies to minimize Idle Time. These findings are expected to enhance operational efficiency and improve the competitiveness of Surabaya Container Terminal.  
Pengaruh Leverage, Profitabilitas dan Kepemilikan Institusional terhadap Penghindaran Pajak dimoderasi Firm Size Takhta Adi Waskita; Endah Susilowati
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4430

Abstract

This study examines the effects of leverage, profitability, and institutional ownership on tax avoidance, with firm size serving as a moderating variable. Tax avoidance remains an important issue because corporate financial decisions may influence tax compliance and government revenue. The study employs a quantitative research design using purposive sampling to obtain 247 observations from property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Secondary data were collected from annual financial reports and analyzed using panel data regression with the Random Effect Model (REM), while the moderating effect of firm size was tested using Moderated Regression Analysis (MRA). The results indicate that profitability and institutional ownership have a significant negative effect on tax avoidance, suggesting that financially strong firms and those with greater institutional monitoring tend to exhibit lower tax avoidance practices. In contrast, leverage has no significant effect on tax avoidance. Furthermore, firm size significantly weakens the relationship between leverage and tax avoidance but does not moderate the relationships between profitability, institutional ownership, and tax avoidance. These findings provide useful implications for tax authorities in identifying corporate tax behavior and assist company management in making financing decisions while maintaining regulatory compliance and sustainable corporate governance practices.
Pengaruh Fraud Hexagon Theory terhadap Financial Statement Fraud dengan Komite Audit sebagai Variabel Moderasi Andriyani Andriyani; Warsito Kawedar
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4461

Abstract

This study aims to examine the effect of the Fraud Hexagon Theory elements on financial statement fraud in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2018–2023 period, with the audit committee serving as a moderating variable. This study employed a quantitative approach using secondary data obtained from companies' annual reports. The sample consisted of 103 firm-year observations selected through purposive sampling. Data were analyzed using the Common Effect Model (CEM) and Moderated Regression Analysis (MRA). The results indicate that ineffective monitoring has a positive effect on financial statement fraud, whereas change in director and political connection have negative effects. Meanwhile, financial stability, auditor change, and frequent number of CEO's picture do not significantly affect financial statement fraud. Furthermore, the audit committee only moderates the relationship between change in director and financial statement fraud but does not moderate the relationships involving the other independent variables. These findings highlight the importance of effective internal monitoring and corporate governance in reducing the risk of financial statement fraud in Indonesian SOEs.
Islamic Financial Capability and Entrepreneurial Resilience: Sequential Mediation of Risk Management Capability and Sharia-Based Financial Resilience Nina Mudrikah Hariyati; R. Andro Zylio Nugraha
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4483

Abstract

Entrepreneurial resilience has become a critical capability that enables small and medium-sized enterprises (SMEs) to survive, adapt, and sustain business performance amid increasing economic uncertainty. Although previous studies have extensively examined the determinants of entrepreneurial resilience, limited attention has been given to the strategic role of Islamic financial capability and the mechanisms through which it enhances resilience. This study investigates the effect of Islamic financial capability on entrepreneurial resilience by examining the sequential mediating roles of risk management capability and sharia-based financial resilience. A quantitative explanatory research design was employed using survey data collected from 355 SME owners in the Special Region of Yogyakarta, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Islamic financial capability significantly strengthens entrepreneurial resilience both directly and indirectly through risk management capability and sharia-based financial resilience. Furthermore, risk management capability enhances sharia-based financial resilience, which subsequently reinforces SMEs' ability to withstand and recover from business disruptions. These findings demonstrate that entrepreneurial resilience is not solely determined by financial resources but is also shaped by organizational capabilities that enable SMEs to manage uncertainty and maintain financial sustainability within the framework of Islamic financial principles. This study contributes to the entrepreneurship and Islamic finance literature by integrating Resource-Based View, Dynamic Capability Theory, and Resilience Theory into a comprehensive sequential mediation model. The findings also provide practical implications for policymakers, Islamic financial institutions, and SME development agencies in designing capability-based programs to strengthen the long-term resilience of SMEs.
Pengaruh Komite Audit dan Dewan Pengawas Syariah terhadap Audit fee pada Bank Umum Syariah di Indonesia Tahun 2021-2024 Mohammad Khaidzar Al Ghiffari; Vicky Vendy
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4511

Abstract

Audit fees represent professional compensation paid to external auditors and reflect audit risk, governance quality, organizational complexity, and the level of audit effort required to examine financial statements. In Islamic Commercial Banks, the determination of audit fees becomes more complex because auditors must evaluate not only financial reporting but also compliance with Sharia principles. This study aims to examine the influence of audit committee size, audit committee expertise, audit committee independence, Sharia Supervisory Board size, and Sharia Supervisory Board expertise on audit fees in Islamic Commercial Banks in Indonesia during the 2021–2024 period. A quantitative approach with a causal associative research design was employed using secondary data obtained from the annual reports of 11 Islamic Commercial Banks, resulting in 44 panel data observations selected through purposive sampling. Panel data regression analysis was conducted using STATA 17 following model selection procedures and classical assumption tests. The empirical findings reveal that audit committee size has a positive and significant effect on audit fees, indicating that larger audit committees strengthen monitoring functions, expand audit scope, and increase audit effort, thereby leading to higher audit fees. Conversely, audit committee expertise, audit committee independence, Sharia Supervisory Board size, and Sharia Supervisory Board expertise do not have significant effects on audit fees. These results suggest that external auditors place greater emphasis on the monitoring capacity reflected by the size of the audit committee than on other governance characteristics when determining audit fees. This study contributes to the corporate governance and Islamic banking literature by providing recent empirical evidence from Indonesia following the post-merger development of the Islamic banking industry. The findings also offer practical implications for Islamic Commercial Banks in strengthening governance mechanisms to improve oversight quality and support more effective external audit processes.
The Impact of Profitability on Capital Structure Decisions at Palm Oil Companies Listed on the Indonesian Stock Exchange Harun Utomo
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4520

Abstract

This study aims to analyze the relationship between profitability and capital structure decisions in the palm oil industry on the Indonesia Stock Exchange from 2021-2024. The study sample consisted of 19 companies selected using purposive sampling, resulting in a total of 76 observations. Profitability is proxied by Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Earnings Before Interest and Tax (EBIT), and EBIT & Depreciation (EBITDA), while capital structure is proxied by the Debt to Equity Ratio (DER). Using the Random Effects Model (REM), this study found that ROA and NPM have a significant negative effect on the DER, while ROE and EBIT have a significant positive effect on the DER. Meanwhile, EBITDA does not have a significant effect on capital structure. The results of this study are useful for determining the optimal capital structure for palm oil companies. The different directions of the relationships among the profitability variables present an interesting avenue for future research.
Pengaruh Asimetri Informasi, Likuiditas Saham, dan Ukuran Perusahaan terhadap Volatilitas Harga Saham pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2020 – 2024 Elfreda Alponia Lau; Rina Masithoh Haryadi; Muhammad Yusuf
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: 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.v4i4.4524

Abstract

This study aims to analyze the effect of information asymmetry, stock liquidity, and firm size on stock price volatility in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Stock price volatility reflects investment risk and uncertainty faced by investors; therefore, examining its determinants is essential, particularly in the financial sector, which plays a strategic role in maintaining financial system stability. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected through purposive sampling, resulting in 8 banking subsector companies with a total of 40 observations. Information asymmetry is measured using the bid-ask spread, stock liquidity is proxied by the turnover ratio, firm size is measured by the natural logarithm of total assets, and stock price volatility is calculated using the annualized standard deviation of monthly returns. Data analysis was conducted through classical assumption tests, partial tests, simultaneous tests, and the coefficient of determination. The results indicate that information asymmetry and stock liquidity significantly affect stock price volatility, while firm size does not have a significant effect. Simultaneously, information asymmetry, stock liquidity, and firm size influence stock price volatility. These findings highlight the importance of information transparency and effective trading activity management in controlling stock price fluctuations in the capital market.

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