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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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Pengaruh Gaya Kepemimpinan, Komunikasi Pemimpin, dan Reward terhadap Motivasi Kerja Karyawan Pengelola Gedung Menara Era Jakarta Pusat Riyanto Wujarso; Riko Ginting; Sinta Dewi; Saprudin Saprudin; Revan Andhitiyara
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.v4i4.4648

Abstract

This study aims to examine the influence of leadership style, leader communication, and rewards on the work motivation of employees at Menara Era Building Management, Central Jakarta. Based on the preliminary survey, these three aspects have not been optimally implemented. Differences in employees' perceptions were found regarding leadership effectiveness, communication openness, and the fairness and suitability of the reward system. These conditions highlight the need to investigate the effects of leadership style, leader communication, and rewards on employee work motivation. The study involved 60 employees of Menara Era Building Management as the research sample. Primary data were collected through questionnaires distributed to all respondents. The partial test results indicate that leadership style has no positive and significant effect on employee work motivation. In contrast, leader communication and rewards have positive and significant effects on employee work motivation. Simultaneously, leadership style, leader communication, and rewards have a positive and significant effect on employee work motivation. The findings suggest that effective leadership, open communication, and an appropriate reward system collectively contribute to creating a supportive work environment where employees feel valued, understood, and motivated. Therefore, better implementation of these three factors leads to higher employee work motivation at Menara Era Building Management, Central Jakarta.
The Stimulus-Organism-Response Model for Enhancing the Behavioral Intentions of Online Loan Users through Hedonic and Utilitarian Perceptions Restha Syabilla Agustine; Endy Gunanto Marsasi
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.v4i4.4683

Abstract

The rapid development of fintech lending in Indonesia has transformed financial behavior, yet this convenience also escalates consumptive tendencies. This study aims to examine the effects of differences in effort expectancy, performance expectancy, subjective norm, and brand image on utilitarian and hedonic perceptions, as well as behavioral intention, among online lending users in Indonesia, using the Stimulus-Organism-Response (SOR) framework. A quantitative approach with an explanatory research design was employed. Data were collected via online questionnaires using purposive sampling, yielding 238 respondents who use online lending apps. Data analysis was performed using Structural Equation Modeling (SEM) in AMOS 24. The hypothesis testing results indicate that performance expectancy and subjective norm have a positive and significant effect on utilitarian perception. Furthermore, differences in brand image and utilitarian perception have been shown to enhance hedonic perception, which in turn has a positive and significant impact on users' behavioral intention. Conversely, effort expectancy shows no significant effect on hedonic perception. The practical implication suggests that online lending providers should focus on optimizing functional benefits, strengthening brand image differentiation, and creating enjoyable user experiences to foster sustainable behavioral intention.
Analysis of the Calculation of Article 21 Income Tax on Permanent Employee Salaries to Determine Employee Tax Burden at the Primkoppolres Cooperative Kediri City One Lovenya Byan; Khasanah Sahara; Miladiah Kusumaningarti
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.v4i4.4746

Abstract

Article 21 Income Tax is a tax imposed on income in the form of salaries, wages, honorariums, allowances, and other payments under any name and in any form in connection with work, positions, services, and activities carried out by individuals. This study aims to determine the calculation of Article 21 Income Tax on employee salaries at the Primkoppolres Cooperative, Kediri City, as a basis for implementing appropriate tax planning. This study employs a descriptive quantitative approach using data obtained from employee salary records and related tax documentation. The data were analyzed by comparing the calculation of Article 21 Income Tax applied by the cooperative with the applicable tax regulations. The results indicate that the calculation of Article 21 Income Tax on employee salaries at the Primkoppolres Cooperative, Kediri City, has been carried out correctly and in accordance with the provisions of the applicable Tax Law. The findings also indicate that proper tax calculation and compliance can help minimize calculation errors, ensure accurate tax reporting, and support effective tax planning. Therefore, the cooperative is expected to maintain compliance with tax regulations and periodically evaluate its payroll tax calculation procedures
The Effect of Key Audit Matters Disclosures on Stock Price Synchronicity With the Role of Audit Quality in LQ45 Companies from 2022 to 2025 Fawnia Audy Sadeli; Srihadi Winarningsih
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.v4i4.4772

Abstract

This study examines the impact of Key Audit Matters (KAM) Disclosures  on Stock Price Synchronicity and investigates the moderating role of Audit Quality (proxied by Discretionary Accruals The Modified Jones Model) among nonfinancial companies in the LQ45 stock index. Premised on Agency Theory, Signalling Theory, and Efficient Market Hypothesis, this research analyses how the communicative value of expanded auditor reporting influences the integration of firm-specific information into capital market pricing. Through the use of quantitative research approach, this study uses secondary data obtained from the audited financial statements of LQ45 companies listed on the Indonesia Stock Exchange during 2022 to 2025 and stock prices. The data are analyzed using panel data regression with a moderated model, also complemented by Random Effect Model (REM) and White period robust standard errors. The empirical findings reveal that KAM Disclosure has a positive and statistically significant effect on Stock Price Synchronicity, suggesting that greater KAM Disclosures enhance the incorporation of public information into stock prices. Furthermore, Audit Quality has negative and significant effect, indicating that higher Discretionary Accruals (which means lower Audit Quality) weaken the positive relationship between KAM and Stock Price Synchronicity. The findings provide practical implications for companies, auditors, investors, regulators, professional organizations, and future researchers regarding the importance of high-quality financial reporting and informative audit disclosures in supporting efficient capital markets.
Pengaruh ESG Disclosure, Gender Diversity dan Board Size terhadap Nilai Perusahaan Dimoderasi Profitabilitas Selin Manisa; Nanda Wahyu Indah Kirana
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.v4i4.4791

Abstract

This study aims to examine and analyze the impact of ESG disclosure, gender diversity, and board size on firm value, while simultaneously testing profitability as a moderating variable across infrastructure companies listed on the Indonesia Stock Exchange for the 2021-2024 period. Employing a purposive sampling approach, the research sample comprises 30 companies, yielding a total of 120 firm-year observations. The analytical framework utilizes panel data regression integrated with Moderated Regression Analysis (MRA) under the Random Effect Model (REM). Empirical findings reveal that gender diversity has a positive and statistically significant effect on firm value. In contrast, ESG disclosure and board size show no significant influence on firm value. Furthermore, the moderation assessment confirms that profitability moderates and weakens the positive link between gender diversity and firm value. Nevertheless, profitability fails to moderate the effects of ESG disclosure or board size on firm value. Conclusively, these results imply that capital market investors in the infrastructure sector value gender diversity more heavily than ESG disclosure or board size
Peran Moderasi Firm Size pada Hubungan Sustainability Reporting terhadap Kinerja Keuangan Hadi Sucipto; Gita Desipradani
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.v4i4.4816

Abstract

This study aims to analyze the effect of Sustainability Reporting on financial performance with Firm Size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange. Financial performance is measured using Return on Assets (ROA). This study employed a quantitative approach with a purposive sampling technique. The sample consisted of 64 energy sector companies, resulting in a total of 164 observations after outlier elimination. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 25. The results show that Sustainability Reporting has no significant effect on corporate financial performance. This finding indicates that sustainability disclosure does not directly improve a company's ability to generate profits from its assets. However, Firm Size was found to moderate the effect of Sustainability Reporting on the financial performance of energy sector companies. The positive regression coefficient of the interaction variable indicates that Firm Size tends to strengthen the relationship between Sustainability Reporting and financial performance. Therefore, larger companies have greater capacity to utilize sustainability disclosure to support financial performance.
Pengaruh Kualitas Layanan Digital CEISA 4.0 Terhadap Efektivitas Pemberian Fasilitas Kepabeanan pada KPPBC TMP C Bitung Nadia Masloman; Alpindos Toweula; Anita Ludia Vivian Wauran
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.v4i4.4842

Abstract

Technical impediments, including central server latency and automated document rejections within the CEISA 4.0 platform at KPPBC TMP C Bitung, potentially disrupt the distribution of customs facilities for business entities in the Special Economic Zone (SEZ) and Bonded Zones. This study aims to empirically test the effect of CEISA 4.0 digital service quality on the effectiveness of customs facility provisions. Employing an explanatory quantitative design, data were collected through a census method covering 68 active business users and analyzed using simple linear regression via IBM SPSS. The empirical findings reveal that CEISA 4.0 digital service quality exerts a positive and statistically significant effect on the effectiveness of customs facility distribution , with a coefficient of determination of 69.3%. A theoretical synthesis of DeLone & McLean and Richard M. Steers indicates that system reliability, data accuracy, and service responsiveness serve as primary pillars for enhancing institutional timeliness, targeted allocation, and administrative transparency. Customs authorities are advised to strengthen local network bandwidth, improve central server stability, and optimize technical support to minimize dwell times and foster regional economic growth.
Pengaruh Financial Distress terhadap Kebijakan Dividen dengan Cash Holding sebagai variabel mediasi sektor Consumer Non-Cyclicals yang terdaftar di BEI Naini Siseptya Syafaati; Tri Kartika Pertiwi
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.v4i4.4849

Abstract

Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh kesulitan keuangan terhadap kebijakan dividen dengan kepemilikan kas sebagai variabel mediasi pada perusahaan sektor konsumen non-siklik yang terdaftar di Bursa Efek Indonesia (IDX) untuk periode 2019–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis jalur berdasarkan regresi linier dan uji Sobel untuk mengevaluasi efek mediasi. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Dengan menggunakan metode purposive sampling, diperoleh sampel sebanyak 30 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa kesulitan keuangan memiliki pengaruh signifikan terhadap kepemilikan kas dan kebijakan dividen. Sebaliknya, kepemilikan kas tidak memiliki pengaruh signifikan terhadap kebijakan dividen; dengan demikian, kepemilikan kas gagal memediasi hubungan antara kesulitan keuangan dan kebijakan dividen. Hal ini menunjukkan bahwa selama kesulitan keuangan, keputusan pengurangan dividen dilakukan langsung oleh manajemen tanpa melalui kepemilikan kas sebagai mekanisme perantara, karena kepemilikan kas terutama dialokasikan untuk motif kehati-hatian.
The Effect of Green Accounting, Independent Board Members, and Audit Committees on Company Value, with Profitability as A Control Variable Rayis Muhammad Haikal
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.v4i4.4860

Abstract

This study investigates the influence of Green Accounting, independent commissioners, and audit committees on firm value in Basic Materials companies listed on the Indonesia Stock Exchange during 2021–2024, with profitability included as a control variable. The study is motivated by the environmental challenges faced by the Basic Materials sector, particularly the increasing demand for sustainability practices and effective corporate governance to enhance firm value. This research employed a quantitative explanatory approach using secondary panel data obtained from annual reports, sustainability reports, and financial statements. Purposive sampling resulted in 53 companies, which were subsequently reduced to 43 companies with 172 firm-year observations after outlier treatment. Data were analyzed using panel data regression with the Fixed Effect Model selected through Chow and Hausman tests. The findings reveal that Green Accounting has a significant negative effect on firm value, indicating that investors tend to perceive environmental disclosure as a short-term cost burden rather than a long-term benefit. Meanwhile, independent commissioners, audit committees, and profitability do not significantly affect firm value. These findings extend Agency Theory by suggesting that the value relevance of environmental disclosure depends on industrial characteristics and investors’ time horizons.

Page 35 of 35 | Total Record : 349

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