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INDONESIA
Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 181 Documents
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PENGARUH SANKSI PAJAK DAN PEMERIKSAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Intan Kirana Amelia Vitaloka; Muhammad Sopiyana
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.399

Abstract

This study aims to understand how tax sanctions and audits conducted on taxpayers affect the level of compliance of individual taxpayers. This study is motivated by the need to increase compliance in order to support state revenue from the taxation sector. Using a qualitative approach, this study explores in depth the views, attitudes, and responses of taxpayers towards the application of sanctions and audit activities by the tax authorities.mData were obtained through in-depth interviews with a number of individual taxpayers, tax consultants, and employees of the Directorate General of Taxes. The results of the study indicate that the application of strict sanctions can have a deterrent effect, although its effectiveness depends on the level of understanding and awareness of taxpayers. On the other hand, tax audits are considered capable of increasing compliance if carried out fairly and transparently. This finding emphasizes the importance of a balance between rule enforcement and educational efforts in shaping tax compliant behavior among individual taxpayers.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN citra lestari; Julian Maradina
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.400

Abstract

This study aims to analyze the effect of institutional ownership, managerialownership, audit tenure, and audit quality on the integrity of financial statements inbanking companies listed on the Indonesia Stock Exchange for the 2020–2024period. The integrity of financial statements is essential, as various manipulationcases highlight weaknesses in corporate governance practices in Indonesia.Thisresearch uses a quantitative approach with secondary financial statement data.Panel data regression is applied using the Chow, Hausman, and Lagrange Multipliertests to determine the best model. The results show that simultaneously all variablesaffect financial statement integrity. Partially, managerial ownership and auditquality have a positive and significant effect, while institutional ownership and audittenure show no significant effect.This study is expected to provide insights intofactors influencing financial statement integrity and serve as a reference forcompanies and auditors in improving governance practices.
PENGARUH ROTASI AUDIT, AUDIT TENURE DAN REPUTASI AUDIT TERHADAP AUDIT REPORT LAG DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Selvi Sesariani; Tomi Riyadi
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.401

Abstract

This study aims to examine and analyze the effect of audit rotation, audit tenure, and audit reputation on audit report lag with the audit committee as a moderating variable. This research is quantitative with an associative approach. The population consists of all property and real estate companies listed on the Indonesia Stock Exchange in 2020–2024. The sampling method used is purposive sampling. The data analysis techniques employed include model estimation tests, model tests, data quality tests, and hypothesis testing using multiple linear regression analysis with EViews 12 software. The results of this study indicate that audit rotation and audit reputation have no effect on audit report lag, while audit tenure has an effect on audit report lag. Simultaneously, audit rotation, audit tenure, and audit reputation influence audit report lag. Furthermore, the audit committee variable is not able to moderate the influence of audit rotation, audit tenure, and audit reputation on audit report lag.
PENGARUH FINANCIAL DISTRESS, GENDER KOMITE AUDIT DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI Wigia Pritami; Tomi Riyadi
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.402

Abstract

Companies listed on the Indonesia Stock Exchange (IDX) are required to publish audited financial reports. However, companies face both internal and external challenges in the process. This study aims to examine the effect of financial distress, audit committee gender, and public accounting firm size on audit report lag, with audit tenure as a moderating variable. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The results of the t-test show that financial distress and audit committee gender have an effect on audit report lag, while public accounting firm size does not. The results of the moderation test indicate that audit tenure is able to moderate the relationship between audit committee gender and audit report lag. However, audit tenure is not able to moderate the relationship between financial distress and public accounting firm size with audit report lag.
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN OPINI AUDIT TERHADAP NILAI PERUSAHAAN Ratih Qadarti Anjilni; Zefanya
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.403

Abstract

This research was conducted to analyze the influence of Good Corporate Governance, Capital Structure and Audit Opinion on Company Value. The research was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2023. The research methodology used is panel data regression, sample selection is carried out using the purposive sampling method so that 30 companies are obtained as research samples and the period studied is 5 years, from 2019 to 2023 so that there are 150 samples. The data used is taken from the audited financial statements and the annual reports published by each of the companies studied. Hypothesis testing was carried out using the Eviews series 12 application. The results of the study show that partially Institutional Ownership has an effect on Company Value, Audit Committee has no effect on Company Value, Capital Structure has an effect on Company Value and Audit Opinion has no effect on Company Value. Simultaneously, Good Corporate Governance, Capital Structure and Audit Opinion have a effect on the Company's Value.
PENERAPAN GOOD CORPORATE GOVERNANCE BERBASIS FILOSOFI HAMEMAYU HAYUNING BAWANA SEBAGAI SOLUSI PENGUATAN TATA KELOLA PERUSAHAAN Wanda Dwi Ramadhan; Edy Sukarno
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.404

Abstract

This study examines the integration of Good Corporate Governance (GCG) principles with the local philosophy of Hamemayu Hayuning Bawana as an alternative approach to strengthening corporate governance in Indonesia. This philosophy emphasizes the balance between human values, environmental sustainability, and moral responsibility, which conceptually aligns with core GCG principles such as transparency, accountability, responsibility, independence, and fairness. Using a qualitative case study approach in a manufacturing company in Gresik, this research explores how local cultural values are embedded in governance practices. Data were collected through semi-structured interviews and analyzed using thematic analysis. The findings reveal that the integration of Hamemayu Hayuning Bawana contributes to strengthening governance practices, particularly in enhancing ethical awareness, social responsibility, and stakeholder relationships. However, the study also identifies gaps between formal governance mechanisms and their practical implementation, especially in aspects of accountability, fairness, and independence. Furthermore, the results indicate that the incorporation of local cultural values provides a contextual governance approach that supports organizational sustainability, yet faces challenges in adapting to modern business dynamics driven by globalization and technological change. This study contributes to the literature by offering a culturally grounded perspective on GCG and highlighting the importance of aligning formal governance systems with local ethical values. Practical implications are provided for organizations seeking to develop more inclusive, transparent, and sustainable governance systems.
PENGARUH OPINI AUDIT, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG Ega Radytyas Yasmine; Nurhayati
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.405

Abstract

Audit report lag refers to the time gap between the end of the fiscal year and the issuance date of the audit report, reflecting the efficiency and timeliness of the audit process. A prolonged audit report lag may indicate obstacles in the audit process, such as financial statement complexity, communication quality between auditor and client, and other external factors. This condition can reduce the relevance and reliability of financial information for stakeholders.This study aims to analyze the influence of audit opinion, audit tenure, and auditor reputation on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit opinion reflects the auditor’s assessment of the fairness of financial statements, audit tenure indicates the duration of the auditor-client relationship, while auditor reputation refers to the credibility and public recognition of the auditing firm.The research employs a quantitative method with an associative approach. The results show that audit opinion and audit tenure have a significant effect on audit report lag, while auditor reputation does not have a significant effect. These findings provide important implications for auditors, company management, and regulators in improving audit efficiency and enhancing financial reporting transparency.
PENGARUH RETURN ON ASSET, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Fina Rahmawati; Nurhayati
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.406

Abstract

The purpose of this study is to identify the effect of Return on Assets, Leverage, and Company Size on Audit Delay, both simultaneously and partially. The selected population consists of companies in the Transportation and Logistics Sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Sampling was conducted using a purposive sampling method in accordance with predetermined criteria, involving 10 companies. Return on Assets, Leverage, and Company Size each have a significant effect on Audit Delay simultaneously. Return on Assets partially has no impact on Audit Delay. Leverage partially has an effect on Audit Delay. Company size partially does not affect Audit Delay.
PENGARUH PENGETAHUAN PERPAJAKAN, SELF-EFFICACY, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MEMILIH KARIER KONSULTAN PAJAK Muhamad Ansorudin; Vivi Iswanti Nursyirwan
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.407

Abstract

This study aims to analyze the influence of tax knowledge, self-efficacy, and job market considerations on the interest in choosing a tax consultant career among students at Pamulang University, South Tangerang. The research sample consisted of 199 7th and 8th semester Accounting students majoring in taxation, determined using the Krejcie-Morgan Table at a 10% error rate. Primary data were obtained through a questionnaire that had been tested for validity and reliability, using a direct survey method. Data analysis used classical assumption tests, simple and multiple linear regressions, and hypothesis testing with SPSS version 25. The results showed that tax knowledge and job market considerations had a significant effect on interest in choosing a tax consultant career, while self-efficacy had no effect. Simultaneously, tax knowledge and job market considerations were proven to influence this interest.
PENGARUH INTELLECTUAL CAPITAL, PERENCANAAN PAJAK DAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN Nisa Irwanda; Fitriyah
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.408

Abstract

This study aims to analyze the effect of Intellectual Capital, Tax Planning, and Enterprise Risk Management (ERM) disclosure on firm value in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach is employed using panel data regression analysis. The independent variables include Intellectual Capital measured by the Value Added Intellectual Coefficient (VAIC™), Tax Planning measured by the Effective Tax Rate (ETR), and ERM Disclosure measured by a disclosure index. The dependent variable, firm value, is measured using the Tobin’s Q ratio. The study sample consists of 47 companies selected using purposive sampling, resulting in 235 firm-year observations over five years. The findings reveal that Intellectual Capital has a significant effect on firm value. Tax Planning does not have a significant impact, while ERM Disclosure has a positive and significant effect on firm value. Simultaneously, the three independent variables significantly influence firm value. These results highlight the importance of managing intellectual assets and increasing risk disclosure transparency to boost investor confidence and support the enhancement of firm value in the market.

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