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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 549 Documents
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Pengaruh Reputasi Perusahaan, Environmental Social and Governance, Kualitas Audit dan Manajemen Laba Terhadap Tax Avoidance pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2020-2024 Febrian Pamela; Dirvi Surya Abbas; Imam Hidayat
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3249

Abstract

This study aims to analyze the influence of Corporate Reputation, Environmental, Social, and Governance (ESG), Audit Quality, and Earnings Management on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Tax Avoidance is a company's effort to minimize its tax burden legally and in accordance with the provisions of tax laws and regulations. The study used purposive sampling with a sample size of 16 companies, resulting in 80 observational data over five years. The data used are secondary data from financial statements and annual reports published on the official website of the Indonesia Stock Exchange. The analytical method applied is panel data regression, with data processing using Eviews software version 12. The results of the study indicate that Corporate Reputation and Earnings Management have a positive effect on Tax Avoidance. Meanwhile, Environmental, Social, and Governance (ESG) and Audit Quality have a negative effect on Tax Avoidance practices. This study is expected to contribute to the government in supervising Tax Avoidance practices and also provide knowledge to investors so they can pay attention to aspects within the company before making investment decisions.
Pengaruh Dana Zakat, Infaq, Sedekah (ZIS), Investasi dan Inflasi terhadap Pertumbuhan Ekonomi di Indonesia Listika Fitri Rahayu; Aan Zulyanto; Dinda Salsabila Kenedi; Eka Dian Apriliani; Ridho Dwi Lesmana; Ririn Harini
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3250

Abstract

This study aims to analyze the effect of Zakat, Infaq, and Sadaqah (ZIS) funds, investment, and inflation on economic growth in Indonesia during the 2002–2022 period. Economic growth is an important indicator in measuring the success of national development and is influenced by various economic and social factors. This research employed a quantitative approach using secondary data obtained from the Central Statistics Agency (BPS), Bank Indonesia (BI), and the National Amil Zakat Agency (BAZNAS). The data were analyzed using multiple linear regression with the assistance of EViews software. The results indicate that Zakat, Infaq, and Sadaqah (ZIS) funds and investment have a positive effect on Indonesia’s economic growth. Meanwhile, inflation also affects economic growth, where controlled inflation can support economic activities, but high inflation has the potential to hinder economic growth. Simultaneously, ZIS funds, investment, and inflation significantly influence economic growth in Indonesia. This study demonstrates that Islamic economic instruments and macroeconomic factors are interconnected in encouraging national economic growth. The findings are expected to serve as a reference for the government and related institutions in formulating more inclusive, stable, and sustainable economic policies.
Pengaruh Pelatihan dan Motivasi Kerja terhadap Kinerja Personel Kepolisian Resort Kaur: Studi Kasus pada Polres Kaur, Bengkulu Ikhsanul Ikhwan; Saurido Situmeang; Aldino Murullah; Nopia Nopia; Ririn Harini
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3251

Abstract

Thiis study aiims toi analyzei thei eiffeict oif traiiniing and woirk moitiivatiioin oin thei peirfoirmancei oif peirsoinneil at Kaur Poiliicei Reisoirt (Poilreis Kaur), Beingkulu. Human reisoiurcei qualiity iis a strateigiic factoir iin thei succeiss oif poiliicei iinstiitutiioins iin proiviidiing oiptiimal publiic seirviiceis and eiffeictiivei law einfoirceimeint. Thei reiseiarch meithoid eimploiyeid iis quantiitatiivei wiith an eixplanatoiry surveiy approiach. Thei poipulatiioin coimpriiseid 139 Poilreis Kaur peirsoinneil, wiith 103 reispoindeints seileicteid throiugh proipoirtiioinatei stratiifiieid randoim sampliing usiing thei Sloiviin foirmula (ei=5%). Data weirei coilleicteid viia structureid Liikeirt scalei queistiioinnaiireis (1–5 scalei, 15 iiteims) that had beiein valiidateid (r > 0.205) and teisteid foir reiliiabiiliity (Croinbach's Alpha > 0.60). Data analysiis was coinducteid usiing SPSS v.26 throiugh classiical assumptiioin teists, multiiplei liineiar reigreissiioin, and t-teist. Reisults iindiicatei that: (1) traiiniing has a poisiitiivei and siigniifiicant eiffeict oin peirsoinneil peirfoirmancei (t = 4.312; beita = 0.341; p = 0.000); and (2) woirk moitiivatiioin has a poisiitiivei and siigniifiicant eiffeict oin peirsoinneil peirfoirmancei (t = 5.187; beita = 0.428; p = 0.000). Thei coieiffiiciieint oif deiteirmiinatiioin (R² = 0.516) iindiicateis that 51.6% oif variiatiioin iin peirsoinneil peirfoirmancei iis eixplaiineid by traiiniing and woirk moitiivatiioin. Theisei fiindiings undeirscoirei thei iimpoirtancei oif structureid neieid-baseid traiiniing proigrams and eiquiitablei moitiivatiioin deiveiloipmeint systeims as strateigiieis foir iimproiviing poiliicei peirsoinneil peirfoirmancei.
Pengaruh Kepemimpinan Melayani dan Pengembangan Karir terhadap Kepuasan Kerja dan Keinginan Berpindah Pegawai pada Bank Umum Daerah Edwina Taufani; Rohman Agus Jatnika; Eko Darmawan; Udin Samsudin
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3252

Abstract

One of the problems in human resource management is about employees who leave and enter continuously or there is a transfer of employees before retirement time.  This study aims to determine, analyze and examine the effect of servant leadership and career development on job satisfaction and its implications on the desire to move employees at Regional Commercial Banks.  The research method used is descriptive and verification analysis.  The data collection used is an interview using a questionnaire accompanied by observation and literature techniques.  Sampling using proportional cluster random sampling.  Data collection in the field was carried out in 2024.  Data analysis techniques using Structural Equation Modeling (SEM). The results showed that in general, servant leadership, career development, job satisfaction and employee turnover desire are in poor criteria.  There is an influence of servant leadership and career development on employee job satisfaction both simultaneously and partially and job satisfaction affects the desire to move employees at Regional Commercial Banks.
Struktur Kepemilikan dan Nilai Perusahaan: Stabilitas Keuangan sebagai Mekanisme Mediasi pada Perusahaan Properti dan Real Estat di Indonesia Viriany Viriany; Henny Wirianata; Arifuddin Arifuddin; Asri Usman
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3253

Abstract

This study aims to analyze the effect of ownership structure on firm value with financial stability as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study is based on Agency Theory and Signaling Theory, which explain that corporate governance mechanisms can reduce agency conflicts, improve financial stability, and create positive investor perceptions of the company. The independent variables consist of institutional ownership, managerial ownership, and independent commissioners. Firm value is measured using Tobin’s Q, while financial stability is assessed using the Altman Z-score. Profitability, leverage, liquidity, and firm size are included as control variables. This research employs a quantitative causal design using panel data from 45 property and real estate companies over six years of observation. Data analysis is conducted using the Fixed Effect Model, while mediation testing is performed through the Sobel test. The results indicate that financial stability has a significant positive effect on firm value. Institutional ownership and independent commissioners have significant negative effects on firm value, whereas managerial ownership shows no significant effect. Financial stability does not mediate the relationship between institutional ownership and firm value but successfully mediates the effects of managerial ownership and independent commissioners on firm value. These findings highlight the important role of financial stability as an internal mechanism for enhancing firm value.
Menguak Niat Whistleblowing ASN: Peran Persepsi Anonimitas dan Risiko Retaliasi di Pemerintah Kabupaten Pamekasan Mery Herlinawati; Gideon Setyo Budiwitjaksono; Siti Sundari
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3254

Abstract

This study aims to empirically examine the effect of perceived anonymity and retaliation risk on whistleblowing intentions among Civil Servants (ASN) within the Regional Government of Pamekasan Regency. Grounded in the Theory of Planned Behavior (TPB), this quantitative research gathered primary data through structured questionnaires distributed to employees. The data were processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS software. The analysis reveals that the structural model possesses a robust predictive capability, with an R-Square value of 0.848. The empirical findings confirm that perceived anonymity has a direct, positive, and significant contribution as the primary determinant that alleviates the psychological barriers of reporters. Interestingly, this study unveils an anomaly whereby retaliation risk also exerts a direct, positive, and significant influence on whistleblowing intentions. Rather than deterring actions, a high level of organizational threat is interpreted as an ethical challenge that triggers proactive responses in the form of moral courage and prosocial behavior to safeguard the integrity of local bureaucratic institutions. These results provide policy implications that the optimization of the Whistleblowing System (WBS) in the public sector requires an absolute guarantee of identity confidentiality to foster sustainable behavioral control among potential whistleblowers.
Pengaruh Artificial Intelligence dan Self Efficacy terhadap Audit Judgement dengan Kompleksitas Tugas sebagai Variabel Moderasi Nadia Eka Amelia; Dhini Suryandari
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3256

Abstract

 The quality of audit judgement is the primary determinant of the reliability of auditors' opinions on financial statements, however factors shaping it in the digital transformation era of the audit profession still require more comprehensive empirical investigation. This study aims to examine the influence of Artificial Intelligence (AI) usage and self-efficacy on audit judgement, as well as the moderating role of task complexity, among auditors working at Big 4 KAP in Indonesia. The study employs a quantitative approach, with primary data collected through questionnaires distributed to 70 auditors selected via purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0, grounded in Fritz Heider's attribution theory, which positions AI as an external factor and self-efficacy as an internal factor. The results show that AI does not significantly influence audit judgement, whereas self-efficacy has a significant positive effect. Task complexity is proven to weaken the influence of AI on audit judgement. Meanwhile, the hypothesis that task complexity weakens the influence of self-efficacy is rejected, as the relationship found is actually strengthening. These findings imply the necessity for a prudent and situation-appropriate AI implementation strategy along sustained investment in developing auditors' psychological competencies.
Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Sektor Kesehatan yang Terdaftar di BEI 2022 2024 Muhammad Zakiah Salsabila; Oryza Tannar
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3257

Abstract

The purpose of this paper was to investigate the ways in which financial performance and the implementation of Good Corporate Governance affect firm value in healthcare companies that were listed on the Indonesia Stock Exchange from 2020 to 2022. The independent board of commissioners, institutional ownership, audit committee, and Return on Assets (ROA) are the explanation variables used in this paper. Healthcare firms listed on the Indonesia Stock Exchange were the subject of this paper. A quantitative method with a causal-associative framework was used, and Tobin's Q was used to determine firm value. Sample selection menggunakan purposive sampling menghasilkan 24 perusahaan dengan total 72 observational data points. The main source of the data was the firms' annual reports, which were then subjected to multiple linear regression analysis using SPSS software. The results show that the audit committee, ROA, and independent board of commissioners were unable to contribute to company value in a way that was statistically significant. Institutional ownership, on the other hand, showed a favourable and noteworthy impact to business value. These results suggest that institutional investors play a significant role in strengthening corporate oversight procedures and promoting increased investor confidence in healthcare industry businesses.
Pengaruh Ukuran Dewan Direksi dan Komisaris Independen terhadap Tata Kelola Perusahaan pada Sektor Financials Rahmawati Widya Ningsih; M. Ikbal Abdullah; Muhammad Ansar; Masruddin Masruddin
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3261

Abstract

The point of this investigate is to investigate how the nearness of free commissioners and the estimate of the board affect corporate administration inside the budgetary division recorded on the Indonesia Stock Trade from 2021 to 2023. This investigate utilizes both graphic and confirmation strategies beside a quantitative approach. Trade yearly reports given the auxiliary information for the investigation. Utilizing a intentional testing approach, 91 firms (273 occurrences) were chosen from a add up to of 106 businesses. This ponder connected different information examination strategies, counting expressive factual examination, different direct relapse investigation, testing of classical presumptions, F-tests (joint tests), and t-tests (person tests). The information was analyzed utilizing IBM SPSS. The comes about show that not one or the other autonomous commissioners nor the measure of the board contains a important affect on corporate administration, both alone and together. The assurance coefficient uncovers that the capacity of the free factors to clarify varieties in corporate administration remains restricted. Hence, it can be concluded that corporate administration is more emphatically formed by variables that were not included within the think about show.
Pengaruh Financial Distress, Kualitas Audit, dan Opini Audit terhadap Auditor Switching pada Perusahaan Manufaktur Sintike Sanda; Muhammad Ansar; Jamaluddin Jamaluddin; I Putu Edi Darmawan
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3262

Abstract

This study examined the effect of financial distress, audit quality, and audit opinion on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The study employed a quantitative method with purposive sampling. A total of 203 companies were sampled over a three-year observation period, resulting in 609 firm-year data sets. The data, consisting of financial statements and independent auditor reports, were analyzed using logistic regression. The results showed that financial distress had no effect on auditor switching. Conversely, audit quality and audit opinion significantly influenced auditor switching. These results indicate that audit aspects play a greater role in auditor switching decisions than the company's financial condition.

Page 50 of 55 | Total Record : 549

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