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Jurnal Akuntansi Indonesia
Published by Universitas Islam Sultan Agung
ISSN : : 02166747     EISSN : 26559552     DOI : http://dx.doi.org/10.30659/jai
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.
Arjuna Subject : -
Articles 178 Documents
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The Dark Triad Personality and Ethical Financial Reporting Choices Alvionia Filda Sari Mareta; Lilik Rohmawati; Axel Puri Hatomono
Jurnal Akuntansi Indonesia Vol 14, No 2 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.2.188-203

Abstract

This study investigates the influence of Dark Triad personality traits on ethical financial reporting choices. The Dark Triad dimensions examined include narcissism, Machiavellianism, and psychopathy. The research population comprises students enrolled in Accountant Profession Education programs in Indonesia. Data were collected using a purposive sampling method, resulting in 137 valid responses from Diponegoro University, Stikubank University, and Gadjah Mada University. Multiple regression analysis was employed to test the proposed hypotheses. The results indicate that narcissism, Machiavellianism, and psychopathy each have a significant negative effect on ethical financial reporting choices. These findings suggest that individuals exhibiting higher levels of Dark Triad traits are more likely to engage in unethical financial reporting behavior. This study extends the behavioral accounting literature by providing empirical evidence on the role of personality traits in ethical decision-making among future accounting professionals. The results offer practical implications for accounting education institutions, emphasizing the importance of integrating ethical training and personality-based awareness into professional accounting education to enhance ethical judgment and reporting practices.Keywords: The dark triad personality, narcississm, machiavellianism, psychopathy, ethicall financial reporting choice
ESG Disclosure on Stock Prices: The Moderating Role of Profitability in Manufacturing Companies Hidayasya Nur Afifah; Theresia Tyas Listyani
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.1-15

Abstract

AbstractThis study is motivated by the underperformance of ESG indices relative to the Composite Stock Price Index (IHSG) in 2024, indicating that sustainability practices are not optimally valued in Indonesia’s short-term, retail-dominated capital market. Consequently, this research aims to analyze the effect of specific Environmental, Social, and Governance (ESG) disclosure dimensions on stock prices and examine the role of profitability as a moderator within the context of Indonesian-listed manufacturing entities. Adopting a quantitative causal associative approach, the study utilizes archival data extracted from 16 manufacturers’ annual and sustainability disclosure spanning 2022 through 2024. Through purposive sampling, 48 firm-year observations were obtained and examined through panel regression techniques via EViews 10. Result reveal that stock prices respond significantly only to governance disclosure practices, whereas environmental and social disclosure alongside profitability moderation, exhibit negligible market impact. These findings contribute to Stakeholder Theory by resolving prior inconsistencies through dimensional analysis, highlighting that the Indonesian market prioritizes immediate governance accountability over long-term sustainability. This study fills a critical gap regarding the limits of profitability moderation, offering essential implications for regulators and investors in emerging economies. Keywords: ESG Disclosure, Stock Price, Profitability, Stakeholder Theory, Manufacturing Sector
Management Control Systems and Startup Legitimacy on Funding Success Heni Indah Pratiwi; Galih Fajar Muttaqin
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.16-28

Abstract

This study aims to explore the dual role of Management Control Systems (MCS) as a mechanism for building startup legitimacy and its impact on funding success. Grounded in institutional theory and signaling theory, this research develops a conceptual framework that views MCS not only as an internal control tool but also as a strategic instrument for gaining legitimacy in the eyes of investors. The study employs an explanatory sequential mixed-methods design. Data were collected through a survey of 100 startups in Indonesia in 2025, as well as in-depth interviews with 15 founders and 10 investors. Quantitative analysis using Structural Equation Modeling (SEM) with SmartPLS 4.0 reveals that MCS formalization and its use as a signal have a positive and significant effect on legitimacy, which in turn increases the probability of funding success. Furthermore, legitimacy is found to be a significant mediating variable in this relationship. Internally, the implementation of MCS also yields substantive benefits, including improved financial discipline and strategic clarity. These findings provide theoretical contributions to the MCS literature within the entrepreneurial context and offer practical guidance for startup founders in leveraging MCS as a tool to build credibility and attract investment.Keywords: Management Control System (MCS), legitimacy, startup funding, institutional theory, signaling theory. 
Integration of AI and Auditors’ Cognitive Abilities: The Effects of A Questioning Mind and Suspension of Judgment on Audit Judgment Agustinus Winoto; Darusalam Darusalam
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.29-48

Abstract

The Effect of Environmental Performance and Audit Quality on Carbon Emissions Disclosure in Indonesian Energy Companies Risma Amalia; Aurellia Faiza Athifa; Agus Triyani
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.49-58

Abstract

Abstract This study was conducted in response to growing demands for transparency from companies in the energy sector regarding the disclosure of carbon emissions as a form of environmental responsibility.The study aims to examine the influence of environmental performance and audit quality on carbon emissions disclosure among energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The method used is a quantitative approach with secondary data in the form of annual reports and sustainability reports. The research sample was determined using purposive sampling, comprising 75 observations, with data analysis employing multiple linear regression. The results indicate that, when considered individually, environmental performance does not have a significant effect on carbon emissions disclosure, whereas audit quality was found to have a positive and significant effect. This study contributes to the development of environmental accounting literature and underscores the importance of audit quality in enhancing the transparency of carbon emissions reporting, while also serving as input for companies and regulators in promoting more accountable reporting practices.Keywords: Carbon Emission Disclosure, Environmental Performance, Audit Quality
Analysis of Voluntary Disclosure Information on Social Media on The Behavior of Generation Z Investors Gita Apsari Dewi; Dewa Gde Yoga Permana; Ni Luh Desi Wulandari
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.59-70

Abstract

Abstract The development of digital technology has encouraged public companies to use social media as a medium for voluntary disclosure to improve transparency and communication with investors. However, the use of such information by Generation Z investors is influenced by their perceptions of technology acceptance. This study aims to analyze the effect of perceived usefulness and perceived ease of use on behavioral intention, as well as its impact on the use behavior of voluntary disclosure information on social media. This study lies in extending the Technology Acceptance Model by linking voluntary corporate disclosure on social media with Generation Z investors’ digital investment behavior in the Indonesian capital market context. This study applied a quantitative approach with an analytical survey design. Data were collected using a Likert-scale questionnaire distributed to 105 Generation Z investors in Indonesia and analyzed using SEMPLS. The results show that perceived usefulness and perceived ease of use positively and significantly affect behavioral intention. Furthermore, behavioral intention positively and significantly affects usage behavior. These findings confirm that technology acceptance factors play an important role in shaping Generation Z investors’ use of voluntary disclosure information on social media.
Firm Size as Moderation on Financial Performance, Capital Structure and Firm Value Ahmad Salim; Oryza Milenia Kartika; Edy Suprianto
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.71-82

Abstract

Abstract The purpose of this study is to determine the effect of financial performance and capital structure on firm value and the ability of firm size to moderate the relationship between financial performance and capital structure on firm value explained using Signaling Theory and Trade-Off Theory. The independent variables are financial performance and capital structure. The dependent variable is firm value. While the moderating variable is firm size. The population in this study is state-owned infrastructure sector companies listed on the IDX. The research sample uses purposive sampling with certain criteria, and the data that meets the criteria amount to 47 data. The data collection method uses the documentation method. While the data analysis technique uses SPSS Statistics 26 software. The results of this study are that financial performance does not affect firm value and capital structure has a negative effect on firm value. Firm size is unable to moderate the relationship between financial performance and firm value. However, firm size is able to moderate the relationship between capital structure and firm value.
Ensuring the Validity of Accounts Receivable Through Five Audit Assertions Chantika Mukti Ardi; M. Nur Abdullah Birton
Jurnal Akuntansi Indonesia Vol 15, No 2 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.2.101-117

Abstract

Abstract Accounts receivable is an account with a high risk of material misstatement because it involves estimation and uncertainty of value. Therefore, Test of Controls through five audit assertions is important to ensure the reliability of internal control. However, studies on how auditors interpret and perform tests of controls on accounts receivable are still limited. This study aims to uncover auditors’ understanding in assessing the reliability of internal control over accounts receivable through five audit assertions using Paul Ricoeur’s hermeneutic approach. The method used is qualitative interpretive with analysis at the semantic, reflective, and existential stages. The results show that testing of controls is not only technical, but also interpretative. Auditors consider context, risk, and professional judgment in assessing the effectiveness of controls, resulting in differences in interpretation among auditors.

Page 18 of 18 | Total Record : 178

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