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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 90 Documents
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Determinants of Independent Audit Opinions: Evidence From Hose-Listed Firms Lam, Nguyen Thanh; Dat, Nguyen Thanh
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.983

Abstract

This study investigates the factors influencing independent auditor opinions on the financial statements of companies listed on the Ho Chi Minh Stock Exchange (HOSE). Using a sample of 413 firms spanning 2020–2024 (2,065 firm-year observations), the research employs logistic regression to examine the impact of nine financial and non-financial variables. The model yields statistically significant results (F = 2.56, Sig = 0.048, R² = 0.0591), with six out of nine hypotheses supported. Specifically, current ratio, fixed asset turnover, inventory turnover, debt ratio, audit firm size, and the proportion of non-executive board members significantly influence audit opinions. Audit firm size and board independence exhibit the most pronounced effects among these. In contrast, return on equity (ROE), revenue growth, and audit report lag do not show significant associations, diverging from findings in prior literature. The modest explanatory power of the model (R² = 5.91%) highlights the challenge of capturing audit opinion determinants in an emerging market context. The study suggests that firms improve liquidity, asset efficiency, and corporate governance while aligning with larger firms to enhance audit outcomes. Audit firms are encouraged to strengthen their technical capacity and governance assessments. Regulatory bodies are advised to promote board independence, monitor financial leverage, and accelerate IFRS implementation.
Professionalism and Literacy: Pillars of Work Readiness for Accounting Careers in the Modern Era Meikhati, Ety
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.986

Abstract

The digital transformation era has significantly reshaped the competencies required for workforce entry, particularly accounting. This study empirically examines the influence of professionalism, measured by accounting competency certification, and literacy, measured by digital and human literacy, on career readiness in accounting. A quantitative research design was employed, involving 97 accounting graduates from various universities in the Surakarta Residency area, selected using purposive sampling. The results indicate that accounting competency certification, digital literacy, and human literacy each significantly and positively affect accounting career readiness. Among these factors, human literacy exhibits the most substantial influence, underscoring the importance of critical thinking, emotional intelligence, empathy, collaboration, and ethical decision-making in preparing individuals' career readiness.
ANALYSIS OF PREPARATION OF UMKM FINANCIAL REPORTS BASED ON UMKM SAK (Study on Mekar Jaya Liberica Coffee MSME Business Products) sulaeha, siti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.994

Abstract

The purpose of this study was to determine the preparation of financial reports of UMKM Mekar Jaya Kopi Liberika in accordance with the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM), to determine the financial report preparation model of UMKM Mekar Jaya Kopi Liberika in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and to determine what obstacles are faced by UMKM Mekar Jaya Kopi Liberika in preparing financial reports. The method used is a qualitative descriptive method. The results of this study are that UMKM Mekar Jaya Kopi Liberika has recorded financial reports in a simple manner but has not implemented the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). The application of financial report preparation based on the Financial Accounting Standards for Micro, Small and Medium Entities at UMKM Mekar Jaya Kopi Liberika prepared by the researcher consists of a financial position report, profit and loss report and notes to the financial statements. And there are obstacles that are obtained, namely the perception of complexity in recording is considered too complicated, time consuming, energy consuming, irregular filing system and limited human resources.
E-Commerce, Accounting Information Systems, Financial Inclusion, and Financial Performance of SHOPEE UMKM in Surabaya Maylisa, Azizah Firdausy; Muhdor, Ali; Rahman, Arief; Sanusi, Ruchan; Fauziah, Dien Ajeng
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.999

Abstract

The expansion of small and medium-sized enterprises (SMEs) has played a crucial role in driving Indonesia's economic development, including the financial performance of the SMEs themselves, particularly those in Surabaya that utilize e-commerce/online retail platforms like Shopee. The objective of this research is to examine the effects of e-commerce, Systems for managing information in the field of accounting, and the integration of financial services, both partially and simultaneously, regarding the economic outcomes of small and medium-sized enterprises utilizing the Shopee platform in Surabaya. The results from the partial test indicate that e-commerce significantly enhances financial performance, as evidenced by a significance value of 0.003. The variable of the accounting information system also exerts a notable positive influence on financial performance, with a significance value of 0.021. Financial inclusion demonstrates a profound effect on financial performance, with a p-value of 0.000, indicating high statistical significance. These results highlight the significant impact of the three variables in enhancing the financial outcomes of SMEs on Shopee in Surabaya, and the consequences of this can serve as a foundation for crafting policies that foster the growth of SMEs in the digital age.
Effect of Managerial Compensation and Leverage on Earnings Management: The Perspective of Agency Theory Pasaribu, Siska Dentina
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.1008

Abstract

This study aims to examine the effect of managerial compensation and leverage, proxied by the debt-to-asset ratio (DAR), on earnings management practices from an agency theory perspective. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. This research uses a quantitative approach with an associative design. Data were obtained from annual financial reports and corporate governance reports available on the official IDX website. The analysis technique used is multiple linear regression, with earnings management measurement using the Modified Jones Model. The results showed that simultaneously, managerial compensation and leverage have a significant effect on earnings management. However, partially, only managerial compensation has a significant effect on earnings management, while DAR has no significant effect. This finding confirms that compensation design influences management's tendency to manipulate earnings more than the company's debt structure. This finding suggests that financial incentives offered to management have a greater impact on encouraging earnings management practices than debt-based financing structures.
Unpacking the Nexus Between CEO Characteristics and Risk-Taking Behavior: A Systematic Literature Review Using the ADO Model Lam, Nguyen Thanh
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.1013

Abstract

This study systematically reviews empirical research on how CEO characteristics influence firm?level risk?taking behavior, applying the Antecedent–Decision–Outcome (ADO) framework to integrate and synthesize heterogeneous findings. Design/methodology/approach – Following PRISMA guidelines, we searched the Scopus database for peer?reviewed articles published between 2000 and 2024. From 1,230 initial records, 34 studies satisfied our inclusion criteria. Each article was coded for antecedents (demographics, professional experience, psychological traits, incentive structures, and structural roles), decisions (strategic risk?taking, financial policies, and operational actions), and outcomes (financial performance, risk metrics, and strategic results). Findings – The evidence demonstrates that a broad array of CEO traits—beyond basic demographics—significantly shape organizational risk?taking choices, which in turn drive firm performance and risk profiles. We identify underexplored antecedents (e.g. religious affiliation, overconfidence), reveal the importance of contextual moderators (governance mechanisms, industry and macroeconomic conditions), and highlight gaps in research on emerging and transitional economies. Originality/value – By explicitly framing the literature through an ADO lens, this review offers a unifying conceptual model that advances Upper Echelons and Behavioral Agency theories. It provides actionable insights for boards, compensation committees, and regulators, while charting a clear agenda for future mixed?methods and longitudinal studies
Investor Perceptions of the Quality of Sharia Financial Reporting and Its Impact on Investment Decisions Study on Companies Listed in the Jakarta Islamic Index (JII) Sembiring, Maria Dinda Sabrina
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1077

Abstract

This study aims to analyze investor perceptions of the quality of Islamic financial reporting and its impact on investment decisions in the Jakarta Islamic Index (JII). The background of this research is based on the growth of Indonesia's Islamic capital market capitalization, but has not been followed by a significant increase in retail investor participation. This research uses the Descriptive Method with a qualitative approach to collect and analyze literature related to the research topic. The research shows that the quality of Islamic financial reporting significantly influences investors' perceptions. The more positive investors' perceptions of the quality of Islamic financial reporting, the more likely they are to invest in stocks in the Jakarta Islamic Index. However, regulators and issuers need to improve disclosure standards and socialization. This study has real-world consequences, such as the suggestion that OJK and the National Sharia Council (DSN) create more detailed reporting guidelines and that investors should be educated about Islamic financial standards.
Analysis of Financial Feasibility of Kerupuk Kulit in Tambang Sub-District, Kampar Regency (Case Study of UD Kerupuk Kulit Jon Kenedi) Novian; Yeni Kusumawaty; Elsa Azzahra
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1087

Abstract

This study aims to analyze the financial feasibility of the agroindustry of UD Kerupuk Kulit Jon Kenedi in Tambang District, Kampar Regency. The research uses a case study method with a quantitative approach. Data was obtained through interviews, observations, and documentation. The analysis was conducted using the Revenue Cost Ratio (R/C) and profitability ratios, which include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Asset (ROA), and Return on Equity (ROE). The results of the study show that this business is feasible to run and develop. The R/C value > 1 indicates that the business is in an efficient condition, and the profitability ratio provides positive results every year, which reflects the business's ability to generate profits consistently. Nonetheless, this business still has weaknesses in terms of financial management and a lack of product innovation. Therefore, systematic financial recording and the development of managerial and marketing strategies are needed to increase the competitiveness and sustainability of the business in the future.
Factors That Affect The Aggressiveness of Taxes on Companies in The Basic And Chemical Industrial Sectors Bidandari, Firda Tri
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1108

Abstract

Companies operating in the basic and chemical industries will be examined for their tax aggressiveness in this investigation. There are three aspects to consider: institutional ownership, executive salaries, and the quality of presidents and directors. For 2020–2023, 36 different companies have shares listed on the Indonesia Stock Exchange (IDX). This is known as purposeful sampling. Multiple linear regression tests are used as an analysis tool. The study found that tax aggression was positively influenced by the nature of presidents and directors, negatively influenced by executive salaries, and not affected by institutional ownership. According to the study, other related characteristics should be included, and the study population should be expanded
Driving Digital Financial Transformation: The Role of Accounting Proficiency and Government Support on Intention to Use Financial Applications Samsiah, Siti; Aristi, Mentari Dwi; Sari, Dian Puji Puspita; Rikinorhakis Ridzwan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1112

Abstract

This study aims to analyse the influence of accounting proficiency and government support on the intention to use financial applications in micro, small, and medium enterprises (MSMEs) in the culinary sector in Riau Province. This study uses a quantitative approach with a survey method for MSMEs who are familiar with financial applications. The data were analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method with the help of SmartPLS software. The results of the study show that both accounting proficiency and government support have a positive and significant effect on the intention to use financial applications. These findings indicate that the accounting skills of business owners and the support from the government in the form of training, policies, and digital infrastructure can encourage the intention of business owners to adopt accounting technology more widely. The implications of this research support input for the government and MSMEs institutions in designing digital-based MSMEs empowerment strategies.

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