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INDONESIA
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 555 Documents
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Analisis Volatilitas IHSG dan Kurs Rupiah terhadap Guncangan Harga Minyak Dunia di Tengah Ketegangan Geopolitik Timur Tengah Reksi Wulandari; Fanisa Istiqomaruwah; Nabila Calista Khairunisa; Alisya Jazmine Diaz
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3328

Abstract

The global economic landscape is increasingly volatile, heavily influenced by exogenous shocks such as geopolitical tensions and fluctuations in world oil prices. This study aims to analyze the simultaneous impact of global oil price shocks and exchange rate volatility on the Composite Stock Price Index (IHSG) in Indonesia during the period of June 2023 to June 2026. This research employs a quantitative approach using the ARIMA-EGARCH hybrid model to capture the asymmetric nature and volatility clustering inherent in financial time-series data. The findings indicate that global oil price shocks and exchange rate fluctuations significantly influence IHSG movement simultaneously. Furthermore, the results confirm the presence of a strong leverage effect, where negative oil price shocks trigger higher volatility in both the exchange rate and the Indonesian stock market compared to positive shocks, reflecting asymmetric market responses to geopolitical uncertainty in the Middle East. These findings imply that the Indonesian capital market exhibits high sensitivity to external energy shocks, exacerbated by geopolitical risks. Investors are advised to utilize defensive portfolio strategies and consider the asymmetric nature of these shocks, while policymakers need to enhance exchange rate stability frameworks to mitigate the transmission of imported inflation and financial contagion from global energy market instability.
Deteksi Potensi Penggelapan Pajak PPh Pasal 21 pada Pengisian SPT Tahunan Wajib Pajak Orang Pribadi melalui Artificial Neural Network Adrian Devano; Ayu Fury Puspita
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3331

Abstract

This study aims to detect potential tax evasion of Article 21 Income Tax in filling out the Annual Tax Return of individual taxpayers using artificial intelligence such as machine learning in the form of an artificial neural network (ANN) in the form of a multilayer perceptron (MLP). The number of data is 3,000,000 which is built from aggregate data of individual taxpayers provided by the Directorate of Tax Data and Information using the Monte Carlo method which is then separated into three (3) data frames, namely 1770, 1770S, 1770SS through data pre-processing. The multilayer perceptron (MLP) model is built using the backpropagation algorithm with a supervised learning approach. The activation functions used in the hidden layer and output layer are Tanh and Sigmoid, respectively. Dimension reductionality uses Principal Component Analysis (PCA) so that the model can work efficiently. The results show that there is potential for tax evasion of Article 21 Income Tax detected by the multilayer perceptron (MLP) model on Gross Income, Net Income, Taxable Income, Assets, Debts, and Reporting Status. Evaluation with cross-validation shows that the model detects with an average precision of 83.27% and an average accuracy of 75.19% and an average ROC-AUC evaluation of 76% on the three data frames which implies that the artificial neural network (ANN) model is adequate because it has successfully passed the threshold of 0.5 in detecting potential tax evasion of Article 21 Income Tax in Personal Income Tax Return in Indonesia.
Analisis Dampak Reformasi Tarif Pajak PPH Badan terhadap Struktur Modal dan Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Mohammad Yastrib Z Bunai; Husnah Husnah; Muslimin Muslimin; Erwan Sastrawan Farid
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3332

Abstract

The interaction between funding decisions and corporate profit-generating capacity to maintain operational continuity and fund exploration activities requires optimal financial management to maintain profitability based on the Trade-off Theory Concept and the Pecking Order Theory framework. This study aims to examine the impact of Corporate Income Tax (PPh) rate reform on capital structure (DER) and profitability (ROA) and verify the impact of capital structure on profitability in all mining sector company entities on the Indonesia Stock Exchange for the 2021–2025 period. Through an associative quantitative approach, panel data regression based on Random Effect Model (REM) was executed on 22 representative samples of purposive sampling results (110 observations). The test results prove that the effective tax rate (ETR) does not have a significant effect on capital structure, but has a negative and real impact on profitability. On the other hand, capital structures do not have a significant determination of profitability. These findings imply that mining issuers tend to comply with the Pecking Order Theory by utilizing the internal liquidity surplus of the commodity boom era rather than pursuing debt-based tax shields).
Determinan Carbon Emission Disclosure pada Perusahaan Sektor Energi: Peran Moderasi Environmental Performance Milkhatu Dzakiyil Fahmi; Fachrurrozie Fachrurrozie
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3333

Abstract

This study aims to analyze the influence of good corporate governance, profitability, and company size on carbon emission disclosure, as well as to examine the moderating role of environmental performance in the relationship between these variables. The research employed a quantitative approach with a descriptive verification method. The sample consisted of 22 energy sector companies listed on the Indonesia Stock Exchange (IDX), selected using a purposive sampling technique. The secondary data were obtained from the companies’ annual reports and analyzed using panel data regression and moderated regression analysis (MRA). The results indicate that good corporate governance has a negative effect on carbon emission disclosure, while profitability has a positive effect on carbon emission disclosure. Meanwhile, company size does not have a significant effect on carbon emission disclosure. The moderation test reveals that environmental performance strengthens the relationship between company size and carbon emission disclosure. However, environmental performance does not moderate the effects of good corporate governance and profitability on carbon emission disclosure. These findings highlight the importance of environmental performance in encouraging transparency of carbon emission information, particularly among energy sector companies, as part of sustainable corporate governance practices.
Green Accounting, CSR, and Firm Value: Investigating Mediation Pathways in Sustainable Business Practices Erlina Widayanti Djatnicka; Ahmad Bukhori Muslim; Widiastuti Widiastuti
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.v5i1.3326

Abstract

This study investigates the mediation pathways through which green accounting and corporate social responsibility (CSR) influence firm value within the context of sustainable business practices in Indonesia’s energy, mining, and logistics sectors. Using a quantitative approach and a panel dataset of 23 publicly listed companies observed from 2022 to 2024, the research examines whether green accounting and CSR disclosures directly affect firm value or operate indirectly through mediating mechanisms such as environmental performance, profitability, and stakeholder perception. The findings reveal that both green accounting and CSR have limited direct effects on firm value, suggesting that sustainability initiatives do not immediately translate into market valuation benefits. However, the results support the conceptual model that green accounting enhances CSR disclosure quality, which subsequently strengthens legitimacy and stakeholder trust thereby contributing to long-term firm value. This study reinforces stakeholder and legitimacy theories, emphasizing that sustainability performance should be understood as a strategic process of value creation rather than a short-term financial determinant. The implications highlight the importance of integrated sustainability reporting, consistent disclosure standards, and policy incentives to strengthen the linkage between environmental responsibility and firm valuation in emerging markets.

Page 56 of 56 | Total Record : 555

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