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JAT (Journal of Accounting and Tax)
Published by Universitas Tulungagung
ISSN : -     EISSN : 29636132     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, Tulungagung University. It is published biannually in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 92 Documents
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FIRM SIZE AS A MODERATOR OF THE RELATIONSHIP BETWEEN PROFITABILITY, GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, AND FIRM VALUE Nicholas Bintang Satria Dewa; Muslimin
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ea6jg045

Abstract

This research was conducted to analyze the influence of profitability, green accounting, and carbon emission disclosure (CED) on firm value, with firm size positioned as a moderating variable. The study focused on companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. From a total population of 92 companies, 14 companies were selected as samples through a purposive sampling method, resulting in 56 observation data collected over four years. The analysis was carried out using Moderated Regression Analysis (MRA). The findings reveal that green accounting has a positive and significant impact on firm value. In contrast, profitability and carbon emission disclosure were not found to significantly affect firm value. In addition, firm size was not able to moderate the relationship between profitability, green accounting, and carbon emission disclosure on firm value, either by strengthening or weakening the effect. These results indicate that the market tends to respond more positively to companies with strong environmental accounting practices, regardless of their size, which aligns with the concepts of Legitimacy Theory and Stakeholder Theory.
WOMEN LEADERSHIP AND WOMEN’S LEGISLATIVE REPRESENTATION: THEIR INFLUENCE ON THE PROPORTION OF GENDER RESPONSIVE BUDGETING Suci Nurul Khotimah; R. Muh. Syah Arief Atmaja Wijaya
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/v4d1dv78

Abstract

This study looks at how women's leadership and legislative participation affect the percentage of gender-responsive budgeting in East Java Province's regencies and municipalities between 2023 and 2025. Using secondary data from the Regional Revenue and Expenditure Budget (APBD), Regional Government Work Plans (RKPD), and official records of female regional leaders and legislators, this study uses a quantitative explanatory approach. There are 39 local governments in the sample. EViews 12 was used to do panel data regression analysis. The results show that the percentage of gender-responsive budgeting is not considerably impacted by women's leadership, suggesting that institutional and political barriers prevent women in executive roles from automatically increasing the allocation of gender-oriented budgets. On the other hand, gender-responsive budgeting is positively and significantly impacted by women's legislative representation, highlighting the significance of increasing women's involvement in regional government to promote more inclusive and equitable development results. These results imply that obtaining more equitable public policy outcomes at the local government level and promoting gender-responsive budgeting depend on increasing women's political representation in legislative institutions.
PROFITABILITY, FIRM SIZE, AND FINANCIAL REPORTING TIMELINESS: AUDIT FIRM REPUTATION AS A MODERATOR Mohammad Akbar Dwi Ferdianto; Rida Perwita Sari
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/kez45d79

Abstract

This study aims to examine the effect of profitability and firm size on financial reporting timeliness, with Public Accounting Firm (KAP) reputation as a moderating variable. A quantitative approach was employed with a population of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Through purposive sampling, a valid sample of 48 companies with 240 observations was obtained. Data analysis was conducted utilizing Partial Least Squares - Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. The results indicate that profitability and firm size have a significant effect in accelerating the timeliness of financial reporting. However, testing of the moderating variable reveals that KAP reputation does not moderate the effect of profitability and firm size on reporting timeliness. These empirical findings corroborate signaling theory and agency theory, affirming that the efficiency of audit completion time is predominantly driven by internal motivation and administrative readiness, rather than a reliance on Big Four KAP affiliations.
MARKET VALUATION IN THE DIGITAL BANKING ERA: THE ROLE OF FINTECH ADOPTION AND FINANCIAL FRAUD Sefira Nur Azizah; Gideon Setyo Budi Witjaksono
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/rbjr4m79

Abstract

This study aims to analyze the influence of FinTech adoption and financial fraud on the market valuation of banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Market valuation is measured using Price to Book Value (PBV), while FinTech adoption is proxied by the ratio of information technology expenses to total operating expenses, and fraud risk is measured using the F-Score model. This research applied a quantitative method using secondary data obtained from annual reports and financial statements of banking companies. The sample was determined through purposive sampling, resulting in 34 banking companies with 136 observation data. Data were analyzed using panel data regression with EViews 12 software. The findings reveal that FinTech adoption does not significantly affect market valuation, indicating that the implementation of financial technology has not fully enhanced the market value of banking companies. In contrast, financial fraud negatively affects market valuation, suggesting that higher fraud risk may reduce corporate credibility and investor trust. These results highlight the importance of effective financial fraud in maintaining banking company value amid the rapid digital transformation of Indonesia’s financial sector.
EFFECTIVENESS OF PUBLIC SPENDING IN BORDER REGION DEVELOPMENT: A SYSTEMATIC LITERATURE REVIEW ON BUDGET ALLOCATION AND DEVELOPMENT OUTCOMES Marsela Diaz; Maria Christina Iman Kalis; M. Irfani Hendri
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/4grp2284

Abstract

This study analyzes the effectiveness of public expenditure in border region development, with particular emphasis on the relationship between budget allocation and development outcomes. Using a Systematic Literature Review (SLR) guided by PRISMA 2020, this article synthesizes 27 selected studies published between 2016 and April 2026 from Scopus, Web of Science, ScienceDirect, and Google Scholar. The review shows that public expenditure contributes to economic growth, social welfare, and regional connectivity, particularly when directed to agriculture, education, infrastructure, health, and local economic development. However, its effectiveness is strongly conditioned by governance quality, institutional capacity, coordination across levels of government, fiscal transparency, and the fit between central planning and local needs. The findings also reveal that agriculture and education spending tend to produce more consistent positive outcomes than other spending categories because they directly strengthen local production capacity, human capital, and long-term welfare indicators. The article contributes analytically by positioning border regions as complex fiscal-policy spaces and by developing a synthesis framework that links budget allocation, priority sectors, implementation quality, local context, inequality, spillover effects, and development outcomes. The practical implication is that border development policy should move beyond budget absorption toward outcome-based, locally grounded, and evidence-based public spending strategies.
BEYOND REPUTATION: DETERMINANTS OF FINANCIAL PERFORMANCE – EVIDENCE FROM INDONESIA STOCK EXCHANGE Paulina Y. Amtiran; Yuri S. Faah; Yonas F. Riwu
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/3976wq95

Abstract

This study aims to examine the relationship between assets, market capitalization, company reputation, and stock prices in relation to financial performance. The research sample consisted of 30 companies listed on the Indonesia Stock Exchange, selected using a purposive sampling technique. Data collection was conducted using secondary data from 2017 to 2022. The analysis employed multiple regression analysis with panel data. The results indicate that assets, market capitalization, and stock prices significantly affect financial performance, while the company's reputation index does not have a significant impact. These findings suggest that companies with strong asset values, high market capitalization, favorable stock prices are likely to enhance their financial performance. The study is limited by the small sample size of 30 companies, which may affect the generalizability of the findings. Further researchers are encouraged to use a larger number of samples with different analysis methods. Implications: This study serves as a benchmark for companies assessing their performance and provides valuable insights for investors when making investment decisions.
THE INFLUENCE OF CREDIT RISK, LIQUIDITY, AND COST OF FUNDS ON PROFITABILITY PERFORMANCE (A STUDY AT PT BANK TABUNGAN NEGARA (PERSERO) Tbk) Rani Rachmawati; Sri Sutrismi
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/1jmgfh75

Abstract

Bank profitability in Indonesia has been shaped by considerable volatility in credit risk, liquidity, and funding costs across the pre-pandemic, pandemic, and post-tightening periods between 2015 and 2025. This study aims to analyze the effect of credit risk, liquidity, and cost of funds on the financial performance of PT Bank Tabungan Negara (Persero) Tbk over the 2015–2025 period, both partially and simultaneously. The study draws on 44 quarterly observations derived from Bank BTN's published, audited financial and annual reports, and the relationships among constructs are estimated using Partial Least Squares–Structural Equation Modeling (PLS-SEM) processed through SmartPLS. The results show that credit risk has a significant negative effect on financial performance, while liquidity and cost of funds have no significant effect. The coefficient of determination indicates that the three variables jointly account for only a limited proportion of the variation in financial performance, so their simultaneous influence should be interpreted as modest rather than dominant, with most of the variation attributable to factors outside the model. These findings suggest that credit risk governance should be prioritised as the primary lever for sustaining bank profitability, offering practical guidance for bank management and for the Otoritas Jasa Keuangan in strengthening asset-quality-focused supervisory frameworks.
DETERMINANTS OF ISLAMIC DEPOSIT CUSTOMER 'S BEHAVIOR: RELIGIOSITY, SERVICE, TRUST, BENEFITS, AND TECHNOLOGY Arif Mahendra; Muhammad Muflih; Sumiyati
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/r9sxv251

Abstract

Third ‑party funds (DPK) in Indonesia's Islamic banking sector have grown significantly, yet their market share remains relatively small compared to conventional banks, highlighting a persistent gap between religious commitment and actual saving behavior among Muslim customer. Previous studies have predominantly focused on behavioral intention, customer loyalty, or satisfaction, while limited attention has been given to actual deposit behavior. This study this gap by examining the effects of financial religiosity, Islamic service quality, trust in DPK products, perceived benefits of DPK, and Islamic banking information technology on actual DPK customer behavior, conceptualized as continuous depositing, non-switching, and advocacy. A quantitative explanatory cross-sectional survey was conducted on 255 customers of Sharia Commercial Bank (BUS) in greater Bandung using a five-point Likert-scale questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that financial religiosity, perceived benefits, and Islamic banking information technology significantly influence DPK customer behavior, while Islamic service quality and trust do not show significant effects. Perceived benefits emerge as the most dominant determinant, confirming that economic rationality remains central even within religious financial decision-making. The model explains 80.3% of the variance in customer behavior. Theoretically, this study extends depositor behavior literature by shifting the focus from behavioral intention to actual behavior and integrating religious, economic, relational, and technological determinants in one model. Practically, the findings provide strategic insights for Islamic banks to strengthen deposit mobilization and retention.
THE MEDIATING ROLE OF CUSTOMER FINANCIAL BEHAVIOR IN INSTALLMENT PAYMENT BEHAVIOR AT ISLAMIC BANKS IN GREATER BANDUNG Benny Kurniawan; Ira Novianty; Marwansyah
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ek7zhn97

Abstract

The study employs an explanatory quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on data collected from 211 retail financing customers across five Islamic Commercial Banks operating in Greater Bandung: Bank BSI, Bank BSN, Bank Muamalat, Bank BJB Syariah, and Bank BTPN Syariah. Respondents were selected through purposive sampling based on criteria including active financing status, minimum 12-month customer tenure, and residence within the Greater Bandung area. The findings reveal three key results. First, Islamic financial literacy has a direct positive and significant effect on installment payment behavior (t = 3.191, p = 0.001), confirming that customers with stronger understanding of contract structures, margin calculations, and debt management demonstrate better payment discipline. Second, customer ethics does not directly influence installment payment behavior (t = 1.418, p = 0.156), suggesting that moral values alone are insufficient to ensure payment compliance without behavioral transformation. Third, customer financial behavior fully mediates the relationship between customer ethics and installment payment behavior (t = 3.276, p = 0.001), while it does not mediate the literacy–payment behavior relationship (t = 1.866, p = 0.062). The structural model explains 79.4% of the variance in installment payment behavior (R² = 0.794) and 76.2% of customer financial behavior variance (R² = 0.762. The study is limited to the Greater Bandung retail financing context and cross-sectional self-report data; future research should extend to other regions and financing segments using longitudinal designs.
DOES DIGITALIZATION MODERATE THE EFFECT OF INTERNAL FACTORS ON CONVENTIONAL BANK STABILITY? EVIDENCE FROM INDONESIA Rifki Azis Syahrizal; Entot Suhartono; Zaky Machmuddah; Arditya Dian Andika
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/f399gd12

Abstract

Examination of the moderating function is the objective of this investigation of banking digitalization in addition to examining the effects of the Cost-to-Income Ratio, Loan Loss Provision to Total Loans, Bank Size, and Liquidity Ratio on banking stability. Although previous research has extensively investigated the impact of digitalization on banking stability, empirical findings regarding its function as a moderator in the relationship between banks' internal determinants and banking stability are still scarce, particularly for the conventional commercial institutions in developing countries such as Indonesia. Whether the effects of banks' internal determinants on banking stability are strengthened or weakened by banking digitalization is the focus of this study. During the 2020–2025 period, this study analyzed panel data from 47 conventional commercial banks listed on the Indonesia Stock Exchange using a quantitative approach, resulting in 282 observations. The Z-Score is employed as a metric for banking stability, while the IT Cost Ratio is employed to assess digitalization. Using a Moderated Regression Analysis approach, the data are analyzed using panel data regression. According to the findings, the Cost-to-Income Ratio and Bank Size have a significant and adverse impact on banking stability, whereas the Liquidity Ratio and Loan Loss Provision to Total Loans have a positive and significant impact. The Liquidity Ratio's beneficial impact on banking stability is further bolstered by the digitalization of banking.

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