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Jurnal Inovasi Akuntansi
Published by Universitas Mahasaraswati
ISSN : -     EISSN : 29881536     DOI : https://doi.org/10.36733/jia.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Inovasi Akuntansi (JIA) is committed to promoting high-quality research in accounting that can make a meaningful contribution to the understanding and development of accounting practice. Through open access, we hope that the knowledge we publish can be freely accessed by anyone, from any background, without financial or institutional barriers. Jurnal Inovasi Akuntansi (JIA) accepts contributions of scientific articles in various aspects of accounting, including but not limited to Financial Accounting; Forensic Accounting; Tax Accounting; Managerial Accounting; Financial Auditing; Behavioral Accounting; Capital Markets Analysis; Accounting-Religion; Public Sector Accounting; Accounting-Culture; Social Responsibility Accounting; Accounting Information System; Corporate Governance; Accounting-Gender; Environmental Accounting; Accounting History; Accounting Education; and Other Areas that Related. We encourage the contribution of various methodological approaches, both quantitative and qualitative, which can help deepen understanding of current issues in the accounting domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 140 Documents
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Financial Disclosure Transparency, Gender Equality, and Environmental Performance: Evidence from Energy Sector Companies Yenny Wati; Yusrizal; Suyono; Fadrul; Febdwi Suryani
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13358

Abstract

Purpose: This study investigates the effect of financial disclosure transparency on environmental performance and examines the moderating role of gender equality in energy sector companies. Method: The study employs a quantitative approach using panel data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data analysis is conducted using moderated regression analysis with EViews to test the proposed hypotheses. Findings: The empirical results indicate that financial disclosure transparency has a positive and significant effect on environmental performance, suggesting that higher transparency improves corporate accountability and environmental outcomes. Gender equality also has a positive effect on environmental performance, implying that gender-diverse leadership supports stronger environmental decision-making. Furthermore, the findings confirm that gender equality significantly moderates the relationship between financial disclosure transparency and environmental performance, strengthening the positive impact of transparency. Implications: From a theoretical perspective, this study extends stakeholder and legitimacy theories by incorporating gender equality as a governance mechanism that enhances the effectiveness of transparent disclosure. Practically, the results provide insights for regulators, investors, and corporate managers to improve disclosure quality and promote gender-inclusive governance. The novelty of this study lies in its moderated framework linking financial disclosure transparency, gender equality, and environmental performance in the Indonesian energy sector.
The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review Kekoto Manneh; Indrawati Yuhertiana; Rida Perwita Sari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13427

Abstract

Purpose: This study seeks to investigate the contribution of auditors’ independence to the quality of audit services and the mitigation of financial fraud. It also analyses the contextual, technological, and behavioural factors that influence auditor independence. By integrating perspectives from both developed and emerging economies, the study highlights overlooked issues of independence in digital auditing and gender governance, while suggesting directions for future research and policy development. Method: This study employed a Systematic Literature Review (SLR) guided by the PRISMA framework. The review consisted of 72 peer-reviewed journal articles obtained primarily from the Scopus-indexed database. The selected articles were analysed to identify key themes related to auditor independence, audit quality, fraud prevention, digital tools, and regulatory environments. Findings: The findings identify four main themes: (1) the impact of auditor independence on the credibility of audit reports, (2) the role of independence in fraud detection and prevention, (3) the influence of digital tools on independent audit judgment, and (4) differences in independence practices across regulatory environments. The study concludes that auditor independence enhances professional skepticism and strengthens audit reliability. Implications: This SLR provides implications for audit firms, regulators, and academics. Audit firms need to strengthen safeguards for auditor independence, enhance ethical training, manage non-audit service risks, and reinforce functional independence through stronger governance mechanisms. Regulators should improve oversight and policy frameworks to ensure independence is maintained in both traditional and digital audit environments. For academia, the study identifies research gaps and provides opportunities for future empirical and comparative studies on auditor independence.
Describing the Internal Control of Agrivet Stores in Pagadian City Marlon B. Paguia; Eligen H. Sumicad; Mylene P. Alfanta; Queenie E. Sta. Maria; Jea B. Semilla; Krieshelle Ann A. Looc
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13626

Abstract

Purpose: Internal control serves as a vital foundation in ensuring efficiency, accountability, and risk management for micro enterprises such as Agrivet Stores. This research aims to describe the internal control practices of Agrivet Stores in Pagadian City, focusing on the effectiveness of control environment, control activities, risk assessment, information and communication, and monitoring, as well as the challenges and coping strategies of store owners. Method: Using a mixed-methods approach, the study combined survey questionnaires and in-depth interviews to gather both quantitative and qualitative data. Findings: Findings show that internal control practices are generally rated as high with a mean of 3.10 and standard deviation of 0.694. Qualitative results revealed challenges such as limited staffing, weak documentation, inventory losses, and risks of misappropriation, which owners addressed through strategies like improving recording practices, adopting simple technological systems, documenting losses, segregating duties, strengthening security, and enforcing employee accountability. Implications: Overall, the study underscores the importance of adaptive internal control practices in small-scale enterprises, offering insights that can guide resource management, efficiency, and asset protection in the agricultural retail sector.
Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making Dickson Mdhlalose
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13758

Abstract

Purpose: This study examines how the growing use of Artificial Intelligence (AI) in financial reporting and auditing affects audit reliability, accountability, and transparency. It focuses on key challenges such as AI’s “black box” nature, outdated auditing standards, limited auditor expertise, and unclear legal responsibility. Method: The study uses a conceptual and literature-based approach by reviewing prior research, auditing standards, and regulatory developments related to AI, financial reporting, and audit assurance. Findings: The study finds that although AI can improve risk assessment and audit efficiency, its complexity and lack of transparency may increase audit risk. Current standards, such as ISA 315 and ISA 500, are not fully suitable for algorithm-based decision-making. The study also highlights a shortage of auditors with data science skills and uncertainty over legal accountability between auditors, companies, and AI software providers. Implications: The study proposes the Assurance for Ethical and Governed AI Systems (AEGIS) framework, which emphasizes system review, AI explainability, and continuous monitoring. It recommends that standard setters, including the IAASB, develop AI-specific audit guidance, strengthen auditor training in data analytics and AI governance, and create a fairer legal responsibility framework. Without these changes, the audit profession may struggle to remain relevant in an AI-driven reporting environment.
The Influence of Profitability and Institutional Ownership on Firm Value: The Mediating Role of Dividend Policy M Doni Permana Putra; Ketut Elly Sutrisni
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13930

Abstract

Purpose: This study investigates the determinants of firm value in the Indonesian property and real estate sector during the post-pandemic recovery period of 2022–2024. It specifically examines the effects of Profitability and Institutional Ownership on Firm Value, with Dividend Policy positioned as a mediating variable. Method: This study employs a quantitative approach using secondary data from property and real estate companies listed on the Indonesia Stock Exchange. The sample was selected through purposive sampling based on criteria such as continuous financial reporting, profitability, and dividend distribution, resulting in a balanced panel of eligible firms. The hypotheses were tested using path analysis. Findings: The results show that Profitability, proxied by ROA, has a significant positive effect on firm value but a significant negative effect on dividend policy, indicating that firms tend to prioritize internal financing over dividend distribution. Institutional Ownership has a significant positive effect on dividend policy but does not directly increase firm value. In addition, Dividend Policy does not mediate the relationship between Profitability and Firm Value, nor between Institutional Ownership and Firm Value. Implication: This study contributes to Signaling Theory and Agency Theory by showing that, in the Indonesian property sector, dividend payments may be interpreted as a reduction in growth capital rather than a positive market signal. Practically, the findings provide insights for investors and corporate managers in designing capital allocation and payout strategies during periods of sectoral recovery.
The Effect of Risk Investment, Financial Statement Understanding, and Financial Literacy on Students’ Investment Interest Anthony Holly; Ana Mardiana; Robert Jao; Marselinus Asri; George Phieter Theovanus
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13941

Abstract

Purpose: The purpose of this study is to investigate the effect of investment risk on students' interest in investing in stocks, the effect of financial statement understanding on students' interest in investing in stocks, and the effect of financial literacy on students' interest in investing in stocks. Method: The research design using quantitative methods, which data collection method is documentation, and using multiple regression analysis technique. Sample of the research is students from Atma Jaya university from accounting study program entrance year 2021 and 2022. Data collection using googl form. Sample size is 147 respondents. Findings: The results of the study show that investment risk has a positive and significant effect on students’ interest in investing in stocks, financial statement comprehension has a positive but not significant effect on students’ interest in investing in stocks, and financial literacy has a positive and significant effect on investing interest. Implications: the gen z has motivation of investing if they have the knowledge about the investing activities which can reduce risk in investing.
Determinants of Financial Performance: The Role of Financial Statement Completeness, Liquidity, and Profitability in Listed Retail Firms on the Indonesia Stock Exchange Lokananta Puspa Indrian; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13966

Abstract

Purpose: This research aims to explore how the completeness of financial statements, liquidity ratio, and profitability influence the financial result of retail firms listed on the Indonesia Stock Exchange. Method: A quantitative methodology is utilized, relying on secondary data sourced from annual financial statements from 2022 to 2024. The study includes a sample of 30 retail firms chosen through purposive sampling, amounting to 90 observations. Financial performance is evaluated through Return on Assets, the completeness of financial statements is measured with a completeness index in accordance with PSAK No. 1, liquidity is represented by the Current Ratio, and profitability is assessed via the Net Profit Margin. The data analysis employs multiple linear regression using SPSS. Findings: The findings reveal that completeness of financial statements and liquidity ratio have a negative and non-significant impact on financial performance, whereas profitability demonstrates a positive and significant influence. Collectively, all independent variables have a significant effect on financial performance. Implications: The results suggest that profitability server as the primary factor determining financial performance in retail businesses, while the completeness of financial statements and liquidity support this relationship.
Determinants of Firm Value: Evidence from Corporate Governance, Sales Growth, Firm Age, and Tax Planning Anak Agung Diah Kencana Dewi; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13994

Abstract

Purpose: A company’s value reflects management’s success in running the company; an increase in a company’s value indicates that the company has effective management and is capable of consistently generating profits in the future. This study aims to test and obtain empirical evidence of the influence of independent commissioners, audit committees, sales growth, firm age, and tax planning on firm value in companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Method: The population in this study consists of 19 companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Sampling was conducted using purposive sampling, resulting in 17 companies with three years of data, yielding a total of 51 research samples. The data were analyzed using multiple linear regression. Findings: The audit committee and sales growth have a positive impact on firm value. This means that the presence of an audit committee can increase investor confidence, thus increasing firm value. Similarly, increased sales growth indicates increased revenue, thus increasing firm value. Meanwhile, independent directors, firm age, and tax planning have no impact on firm value, indicating that these factors do not contribute to enhancing or diminishing a company's overall market valuation. Implications: The findings suggest that companies should strengthen the effectiveness of audit committees and focus on increasing sales growth to enhance firm value. For investors, these results indicate that audit committee performance and sales growth are important considerations in evaluating firm value.
Do Firm Characteristics Affect Dividend Policy Differently Across Countries? Evidence from Indonesia and the Philippines Putu Diah Kumalasari; Anik Yuesti; Ni Kadek Jelita Artha Rahma Dewi; Christian Angelo Ituriaga; Baniline Jone Abantao
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14004

Abstract

Purpose: This study aims to examine the determinants of dividend policy and to analyze whether their effects differ across countries, specifically between Indonesia and the Philippines. Method: The research employs a quantitative approach using secondary data from food and beverage firms listed on the Indonesia Stock Exchange (IDX) and the Philippine Stock Exchange (PSE) over the period 2022–2024, with a total sample of 69 firm-year observations. A cross-country regression model is applied by integrating data from both countries into a unified framework, incorporating a country variable and interaction terms to capture institutional differences. Findings: The results indicate that traditional firm characteristics, such as profitability, firm size, leverage, and managerial ownership do not significantly influence dividend policy. In contrast, growth opportunities have a significant negative effect, suggesting that firms with higher growth prospects tend to retain earnings rather than distribute dividends. Furthermore, the findings confirm the presence of cross-country differences, as the effects of growth opportunities and managerial ownership on dividend policy vary between Indonesia and the Philippines. Implications: This study concludes that dividend policy is not solely determined by firm-level factors but is also shaped by institutional context. However, the study is limited to the food and beverage sector and a relatively short observation period. Future research is encouraged to include broader sectors and longer time horizons.
Determination of Stock Returns of Companies in the Various Industrial Sectors in 2022-2024 Kadek Apriada; I Nyoman Kusuma Adnyana Mahaputra; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14016

Abstract

Purpose: This study aims to examine and obtain empirical evidence on whether profitability, liquidity, company size, price to book value, and leverage influence stock returns of companies in the Miscellaneous Industry Sector in 2022–2024. The population in this study is 65 companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange in 2022–2024. Sampling used a purposive sampling technique, resulting in 40 companies with 3 years of observation, resulting in 120 research samples. Method: Data were analyzed using multiple linear regression analysis. Findings: The results of this study indicate that profitability and price-to-book value positively influence stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the 2022-2024 period. Meanwhile, liquidity, company size, and leverage have no effect on stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the period 2022-2024. Implications: This research provides practical and theoretical implications: in the context of companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the 2022–2024 period, investors should focus more attention on profitability indicators and the price-to-book ratio (P/BV) when making investment decisions, as both variables have been shown to positively influence stock returns. This suggests that a company's ability to generate profits and market perception of its value are key indicators in determining stock returns.

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