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Journal Editorial Address: Faculty of Economic and Business, Universitas Muhammadiyah Riau, Jalan Tuanku Tambusai (Next to Mall SKA), Tampan, Pekanbaru, Riau, Indonesia
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International Journal of Trends in Accounting Research
Published by Asosiasi Dosen Akuntansi Indonesia, KEPRI
ISSN : -     EISSN : 27745643     DOI : https://doi.org/10.54951/ijtar
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting. All empirical methods, including but not limited to, qualitative, quantitative, experimental, and combination methods are welcome. Subject areas meets for publication include, but are not limited to the following fields: Management Accounting, Financial Accounting, Accounting information system, Accounting education, Corporate governance, Accounting for non-profit institutions, Finance and banking, Sharia Accounting, Corporate finance, Behavioral accounting, Capital market, Environmental accounting, International accounting, Public sector accounting, Sustainability accounting, and tax. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 104 Documents
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Effect of Return On Assets And Current Ratio on EPS in The Financial Report Disclosure Cindy Aryani; Arfan Ikhsan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1003

Abstract

This research intends to examine the impact of Return on Assets (ROA) and Current Ratio (CR) on Earnings Per Share (EPS) at PT Astra International Tbk throughout the 2003–2024 timeframe. EPS serves as a crucial measure of a company's profitability and is commonly utilized by investors to assess organizational performance. ROA indicates operational effectiveness, whereas CR assesses short-term liquidity. This study employs a quantitative approach utilizing secondary data obtained from PT Astra's audited financial reports, which are analyzed through multiple linear regression. The findings demonstrate that ROA has a significant and positive impact on EPS (regression coefficient = 12,929.077; p-value < 0.05), suggesting that efficient asset management notably improves earnings, thus validating H1. In the meantime, CR indicates no meaningful effect on EPS (p-value = 0.996), resulting in the dismissal of H2. The R-squared value of the model is 0.204, indicating that 20.4% of the variance in EPS is accounted for by ROA and CR, implying that additional variables also affect EPS and should be examined in future studies. These results highlight that operational efficiency is more significant than liquidity in influencing firm profitability, especially regarding PT Astra International Tbk in the timeframe of 2003–2024.
Systematic Literature Review: Behavioral Factors Affecting Fraud in Accounting Maria Dinda Sabrina Sembiring
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1052

Abstract

This study aims to thoroughly examine the various behavioral factors that influence the occurrence of fraud in accounting by using the systematic literature review method. Accounting fraud is an important issue that not only causes financial losses, but also damages the company's reputation and lowers public trust. This study categorizes the behavioral factors that influence the risk of fraud into three main categories, namely individual factors such as the tendency to love money and low morality, organizational factors such as corporate culture that does not uphold ethics, and external factors such as financial pressure. The results show that the love of money and low morality in individuals are the main triggers for fraud, in accordance with the Fraud Triangle and Fraud Diamond which emphasize the role of pressure, opportunity, rationalization, and individual ability. In addition, a corporate culture that allows ethical violations provides greater opportunities for fraud to occur. This research confirms the importance of behavioral accounting for financial decision making because it studies what causes fraud. Improving individual morality, building an ethical organizational culture, and managing external pressures can help prevent fraud. Practically, the results of this study underscore the need to improve individual morale, strengthen internal controls, and ethics training on an ongoing basis as an effort to prevent and early detect fraud in accounting in the future
Analysis of The Role of Behavioral Accounting in Financial Decision Making: A Literature Study Ricardo Parulian Sibagariang
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1057

Abstract

This study examines the role of behavioral accounting in financial decision-making through a literature review of findings from 2019–2024. It focuses on how cognitive biases, heuristics, and socio-emotional pressures affect the quality and effectiveness of financial decisions across sectors ranging from MSMEs to large corporations. The research method is a systematic narrative literature review that identifies and analyzes reliable sources from databases such as SINTA, Scopus, and Google Scholar. The synthesis shows that cognitive biases—such as overconfidence and anchoring—and heuristic strategies often distort risk and opportunity assessments, while socio-emotional pressures such as herd mentality also influence investment decisions. This study addresses fragmented literature by presenting a more holistic and applicable theoretical framework, contributing to accounting theory and practice, as well as financial policy. Although the literature review approach has limitations, including potential publication bias and methodological variation across studies, these findings are expected to support further empirical research to optimize financial decision-making in the era of digital transformation.
Analysis of the Implementation of Global Reporting Initiative (GRI) 200 Indicators in Sustainability Reports of Energy Sector Companies on the Indonesia Stock Exchange in 2023 Haryono Haryono; Eicha Febrianti Hasnah; Nur Nabila
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1266

Abstract

This study aims to analyze the implementation of the Global Reporting Initiative (GRI) 200 indicators in the sustainability reports of energy sector companies listed on the Indonesia Stock Exchange in 2023. Using a qualitative approach through content analysis of 70 companies, the study found that disclosure of economic aspects remains inconsistent and tends to be narrative rather than quantitative. Of all the indicators, GRI 201-1 on economic value generated and distributed is the strongest indicator due to its relatively clear disclosure by companies, while GRI 206-1 on legal action for anti-competitive behavior is the weakest indicator due to minimal disclosure. These findings highlight the gap between sustainability transparency demands and current economic reporting practices. Therefore, improving the consistency, depth, and quantification of information is necessary for sustainability reports to truly serve as comprehensive and credible accountability instruments. This also opens up opportunities for further research to strengthen the disclosure of indicators that remain weak
Implementation of GRI Standard in Sustainability Reports in Technology Sector Companies Adinda Khairunnisyah Fadhila; Barnard Defano Putra; Cellien Patricia
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1276

Abstract

This study aims to analyse the application of the GRI Standards: Foundation 2021 by technology companies listed on the Indonesia Stock Exchange in 2024. The background of this research is based on the increasing demand for transparency in sustainability reporting, particularly in the technology sector, which has complex environmental and social impacts. The research method used is a descriptive qualitative approach with content analysis of company sustainability reports that refer to the GRI Standards. The results of the study show that, in general, companies have adopted GRI 1 at a fairly good level, especially in fulfilling the main concepts and reporting principles. However, there are still limitations in the consistency of claims regarding the use of standards, the depth of disclosure, and a low rate of external assurance implementation. These findings indicate that sustainability reporting in the technology sector remains largely structural and needs strengthening to become more substantive.
Individual Taxpayer Compliance: The Influence of Tax Socialization, the Self-assessment System, and Law Enforcement Rahel Oselbi; Agustiawan Agustiawan; Rudi Syaf Putra
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1294

Abstract

This study examines the influence of tax socialization, the self-assessment system, and law enforcement on individual taxpayer compliance. The research adopts a quantitative approach. The population consists of 175,220 individual taxpayers registered at the Senapelan Primary Tax Office in 2023. A sample of 400 registered individual taxpayers was selected using accidental sampling. Primary data were collected through structured questionnaires and analyzed using multiple linear regression. The results indicate that tax socialization, the implementation of the self-assessment system, and law enforcement significantly affect individual taxpayer compliance. The self-assessment system and consistent law enforcement emerge as dominant factors in encouraging compliant behavior, indicating that clarity of procedures and firm regulatory enforcement strengthen taxpayers’ willingness to fulfill their obligations. In addition, effective tax socialization contributes to improving taxpayers’ understanding and awareness, which supports voluntary compliance. These findings suggest that enhancing taxpayer compliance requires an integrated approach that combines continuous education, transparent administrative systems, and consistent enforcement mechanisms. Strengthening these aspects can promote sustainable compliance among individual taxpayers.
The Influence of Competence, Religiosity, Ethical Climate, and Gender on Whistleblowing: A Study of Public Accounting Firms in Pekanbaru Yolanda Arsita Putri
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1297

Abstract

This study aims to examine the effect of competence, religiosity, ethical climate, and gender on whistleblowing at Public Accounting Firms (KAP) in Pekanbaru. This research employs a quantitative survey method and multiple linear regression analysis. The results show that competence, religiosity, and ethical climate significantly affect whistleblowing, indicating that auditors with strong competence, religiosity, and ethical work environments are more likely to report wrongdoing. Meanwhile, gender has no significant effect on whistleblowing. This study is expected to contribute to the development of ethical work environments in Public Accounting Firms. Keywords: whistleblowing, competence, religiosity, ethical climate, gender.
The Moderating Effect of Income on Penalty Waivers, BBN Exemptions, and Service Quality on Taxpayer Compliance: - I Gusti Agung Geg Puspa Dewi; Sri Ernawaty; Soelistijono Boedi; Gemi Ruwanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1310

Abstract

This study aims to analyze and obtain empirical evidence on the effect of penalty waiver, BBN exemption, and service quality on motor vehicle taxpayer compliance, with income as a moderating variable. This study uses qualitative data in the form of numerical responses from completed questionnaires. Sampling in this study used a purposive sampling method with the Slovin formula, with a population of 128,357 taxpayers with two or more wheels and a margin of error of 10% (0.1), resulting in 100 motor vehicle taxpayers who actively pay their taxes and reside at the Banjarbaru Samsat UPPD. The variables in this study were penalty waiver, BBN exemption, service quality, and income. Hypothesis testing used MRA (Moderated Regression Analysis) and Partial Test (t-test). The results showed that penalty waiver and service quality had a positive and significant effect on taxpayer compliance. Meanwhile, the BBN exemption had a positive but insignificant effect. Income did not moderate the relationships among penalty waiver, BBN exemption, service quality, and taxpayer compliance
Analysis of Fraudulent Financial Statements Using the Perspective of Fraud Hexagon Theory Meldica Widya Ningrum; Nanik Sri Utaminingsih
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1319

Abstract

This study aims to analyse the effect of the fraud hexagon theory, which includes financial stability, change in director, nature of industry, auditor changes, frequency of CEO pictures, and related party transactions on fraudulent financial statements. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The sampling technique used was purposive, yielding a total of 154 units of analysis. This study uses secondary data with documentation techniques. The data were analysed using panel data regression in EViews 13. The results of this study indicate that the nature of the industry, the frequency of CEO photographs, and related-party transactions have a significant positive effect on fraudulent financial statements. Auditor changes have a significant negative effect on fraudulent financial statements. Neither financial stability nor a change in directors affects the issuance of fraudulent financial statements. This study uses the perspective of hexagon theory, with related party transactions and asset composition as proxies, both of which are still rarely researched. A sample of companies in the mining sector was selected because, according to ACFE 2024, the sector has experienced the largest fraud losses worldwide.
Auditor Reputation, Complexity, Auditor Switching, and Audit Tenure Effects on Audit Report Lag, With Auditor Gender as Moderator Rahul Yaner; Zulhelmy
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1326

Abstract

This research aims to determine the effect of auditor reputation, company operational complexity, auditor switching, and audit tenure on audit report lag with auditor gender as a moderating variable. This research uses a quantitative approach with a research population of consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. The analytical method used is moderated regression analysis (MRA) on panel data, using Eviews 12. The research results show that auditor switching has a positive effect on audit report lag. However, auditor reputation, company operational complexity, and audit tenure do not affect audit report lag. Meanwhile, auditor gender does not moderate the effects of the independent variables on the audit report. This study presents essential implications for regulators, companies, and audit practitioners. First, auditor switching significantly increases audit report lag, highlighting the need for strategic planning in transitions. Second, the minimal impact of auditor reputation, operational complexity, and tenure confirms that audit efficiency is largely driven by standardized procedures, advanced technology, and strong quality control systems. Lastly, the absence of a moderating effect of auditor gender indicates that professional standards and training effectively minimize behavioral differences. This study offers originality by demonstrating that, within a highly standardized audit environment, auditor switching remains the only significant determinant of audit report lag, while auditor gender does not function as a moderating factor, thereby challenging both agency theory and social role theory assumptions in the context of modern auditing practices

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