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Zul Azmi
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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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The Influence of Environmental Performance, Profitability, and Leverage on Firm Value in Indonesia Nada Noor Ariska; Soelistijono Boedi; Saifhul Anuar Syahdan; 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.v7i1.1347

Abstract

This study aims to analyse and examine the influence of environmental performance, profitability, and leverage on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Environmental performance is measured using companies' ratings in the Corporate Performance Rating Program in Environmental Management (PROPER); profitability is measured using Return on Assets (ROA); leverage is measured using the Debt-to-Equity Ratio (DER); and firm value is measured using Price-to-Book Value (PBV). This study employs a quantitative approach using secondary data from company annual reports. The sample was selected using purposive sampling. Based on predetermined criteria, 20 companies were included in the research sample. Multiple linear regression analysis was used to determine the effects of the independent variables on the dependent variable. The results indicate that environmental performance does not affect firm value, profitability has a positive effect on firm value, and leverage does not affect firm value. These findings suggest that investors tend to place greater emphasis on the company’s ability to generate profits than on environmental performance and debt levels when assessing firm value.
The Effect of Digital Banking Adoption and Fintech Competition on The Profitability of Conventional Commercial Banks in Indonesia Indah Berutu; Tuti Meutia; Agustina Nurul Fajriah
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.v7i1.1349

Abstract

This study aims to examine the effect of digital banking adoption and fintech competition on the profitability of conventional commercial banks in Indonesia. The rapid growth of financial technology has prompted banks to accelerate their digital transformation amid increasing competitive pressure from fintech firms. This study uses a quantitative method with an associative-causal approach. The data used is secondary data from the financial statements of banks listed on the Indonesia Stock Exchange for the 2019–2024 period. The sample comprises 8 banking companies selected through purposive sampling based on predetermined criteria aligned with the study's objectives. Data analysis was carried out using multiple linear regression. The results show that the adoption of digital banking had a positive effect on profitability (p=0.019), while fintech competition had a significant negative effect (p=0.017). Simultaneously, the two variables had a significant effect on bank profitability, with a value of 0.013. This study shows that increasing digitalization can improve banks' financial performance, but competition from fintech is a challenge that the banking industry needs to anticipate.
The Effects of Capital Intensity and Good Corporate Governance on Tax Avoidance with Firm Size as A Moderating Variable Nida Ul Husna; Gemi Ruwanti; Saifhul Anuar Syahdan; Soelistijono Boedi
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.v7i1.1350

Abstract

This study aims to analyse and empirically examine the effects of capital intensity and good corporate governance on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange, with firm size as a moderating variable. This study uses a quantitative approach and secondary data obtained from the annual financial reports of energy sector companies for the 2021-2024 period. The sample was selected using purposive sampling. Based on the sampling criteria, 34 companies were selected as the research sample. The data were analysed using multiple linear regression and moderated regression. The results show that capital intensity has a significant effect on tax avoidance, whereas good corporate governance does not. The moderation test indicates that firm size does not moderate the effect of capital intensity on tax avoidance, but does moderate the effect of good corporate governance on tax avoidance. These findings indicate that fixed asset investment plays an important role in corporate tax strategies, while the effectiveness of institutional monitoring in controlling tax avoidance depends on firm size
The Determinants of Taxpayer Compliance with Tax Socialization as A Moderating Variable in UPPD Samsat Banjarmasin II Nabila Ahya Syaffitri; Antung Noor Asiah; Sri Ernawati; Saifhul Anuar Syahdan
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.v7i1.1403

Abstract

This study aims to analyse and provide empirical evidence on the influence of taxpayer awareness, tax sanctions, understanding of e-Samsat, and motor vehicle tax amnesty on taxpayer compliance with tax socialisation, with the moderating variable of tax socialisation at UPPD Samsat Banjarmasin II. The research source is primary data collected through questionnaires. The population in this study was 426,239 two-wheeled and four-wheeled motor vehicle taxpayers. The sampling method used was accidental sampling, and the Slovin formula was used, resulting in 100 motor vehicle taxpayers as the research sample. Data were analysed using multiple linear regression and moderated regression in IBM SPSS Statistics 26. The results showed that taxpayer awareness, tax sanctions, and understanding of e-Samsat had a positive effect on taxpayer compliance. Meanwhile, motor vehicle tax amnesty had no effect on taxpayer compliance. Tax socialisation moderated (strengthened) the influence of taxpayer awareness, tax sanctions, understanding of e-Samsat, and motor vehicle tax amnesty on taxpayer compliance

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