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Trisni Suryarini
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Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Building L 2nd Floor, Sekaran, Gunungpati, Semarang, Indonesia 50229
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Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : https://doi.org/10.15294/aaj.v13i2
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, and Islamic Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 14 No. 3 (2025)" : 5 Documents clear
Perceived Determinants of Rental Income Tax Compliance in Eldoret Municipality Kandie, Elijah Kiptoo; Githaiga, Peter Nderitu; Nekesa, Marion
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.8729

Abstract

Purpose: Taxes are an important source of government revenue across the globe. Hence, this study sought to assess the influence psychological factor comprising of perceived tax fairness, tax knowledge, and enforcement power, trust in government and social norm on rental income tax compliance from a developing region Method: The study was quantitative in nature. Data was collected using structured questionnaires. The sample consisted of 399 tenants who were selected using random sampling method in Eldoret Municipality.The hypotheses were testing using the results of multiple regression. Findings: The empirical results demonstrated that perceived tax system fairness, enforcement power, tax knowledge, trust in government and social norm are significant determinants of rental income tax compliance.  Novelty: While the previous studies have focused on property owner, this study focused on tenants as key parties in residential tax compliance, thus providing new results regarding the influence of socio-psychological factors on rental income tax compliance.
Big Data, CAATs, and Auditor Religiosity in Fraud Detection: Task-Specific Knowledge as Moderator Betri; Hafidz, Ridho; Handayani, Maidiana Astuti; Zuraidah, Ida; Djuniar, Lis
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.16718

Abstract

Purpose : With task-specific knowledge taken into account as a moderating factor, this study attempts to investigate the impact of big data, computer-asisted audit techniques (CAATs), and auditor religiosity on fraud detection. The growing need for insight into the behavioral and technological components that support efficient fraud detection in audit procedures served as the basis for the study. Method : Using an associative quantitative approach, the study was carried out at the State Development Audit Agency’s Representative Offices in Sumatra. A straightforward random sample method was used to gather data, and 220 questionnaires were filled out. Structural Equation Modeling (SEM) was used in the investigation to determine the correlations between the variables. Findings : According to the t-test results, auditor religiosity significantly improves fraud detection. Big data and CAATs, however, did not demonstrate a statistically significant impact. Moreover, task-specific information serves as a predictive modifiers rather than a moderating variable as first proposed. With a termination value of 0.974, the model had a very small effect size. Novelty : The study is innovative since it examines behavioral, technical, and cognitive aspects of the auditing profession in a comprehensive manner. Additionally, it offers fresh perspective by reframing task-specific knowledge as a predicting component rather than a moderating variable, with important ramifications for enhancing fraud detection techniques.
Can Tax Avoidance Be a Moderator in the Relationship Between Earnings Management and Firm Value? Firmansyah, Amrie; Amanta, Hafiz Putra; Kartiko, Nafis Dwi
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.34057

Abstract

Purpose: The study examines the effect of earnings management on firm value and investigates whether tax avoidance moderates this relationship in the context of the Indonesian capital market. The research is motivated by concerns about financial transparency and corporate credibility in emerging markets, where weak enforcement and managerial discretion often influence investor confidence. Method: The study uses panel data of 3,835 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange during 2010–2022. Samples were selected through purposive sampling based on data completeness and reporting consistency. Multiple regression analysis is employed to test the proposed hypotheses. Findings:  The result reveals that earnings management significantly reduces firm value, confirming that discretionary financial reporting practices weaken market confidence. Meanwhile, tax avoidance does not strengthen this negative effect, indicating that investors view tax minimization independently from earnings management behavior. Novelty: The study provides empirical evidence from an emerging market showing that tax avoidance does not amplify the adverse market perception of earnings management. The findings emphasize that investor responses in Indonesia are shaped more by earnings quality than tax strategies.
Feminisms and Gendered Dynamics of Whistleblowing: How Organisational Culture Shapes Women’s Ethical Decisions Maulidi, Ach
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.21255

Abstract

Purpose : The study examines the feminist perspectives and gendered dynamics of whistleblowing within Indonesian local governments. Unlike previous research that largely centers on the causal link between gender and whistleblowing behavior, this study delves deeper into the structural, psychological, and cultural barriers that hinder women from reporting misconduct. Method : The study employed a qualitative approach by interviewing retired civil servants using open-ended questions to elicit detailed narratives about their experiences and perceptions. The collected data were analysed using a thematic approach based on themes that emerged during the interview process. Findings : The findings suggest that women hesitate to blow the whistle due to group-oriented thinking, loyalty obligations, perceived innocence of wrongdoers, financial dependence, emotional burdens, and vulnerability to coercion. Novelty : Theoretically, this study fills a gap in empirical research on whistleblowing and gender in non-Western, collectivist settings. It highlights the need to contextualize rational action theory. It is because the decisions to report fraud are influenced not just by legal and ethical considerations but by social harmony, hierarchy, and conformity. Practically, the findings urge organizations to create inclusive whistleblowing systems that address gender norms, enhance protections, and promote an ethical culture that supports speaking out.
Board of Directors Characteristics and Financial Restatements: An Empirical Study of Indonesian Listed Firm Ahyar Heru Wuryanto; Sri Yuni; Ricky Yunisar Setiawan; Oktobria Yusirat Asi; Muhammad Ichsan Diarsyad; Andreas Fajar Christmas; Iwan Christian
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.31453

Abstract

Purpose: The study examines the impact of key corporate board characteristics board tenure, size, independence, gender diversity, educational background, accounting expertise, and dual board appointments on the likelihood of financial restatements.Method: The study uses data from companies listed on the Indonesia Stock Exchange over the 2021–2023 period. A purposive sampling technique resulted in a sample of 640 firms. Logistic regression analysis was conducted using SPSS.Findings: The results show that a larger board and a higher proportion of independent board significantly reduce the likelihood of financial restatements, reflecting stronger governance and monitoring effectiveness. In contrast, longer board tenure and female board are positively associated with restatement incidence. Other factors, such as the presence of foreign board, higher educational, accounting expertise, and dual board positions, do not demonstrate a significant effect on restatement behavior.Novelty: Unlike previous studies that focus on particular industries, this research covers all publicly listed firms in Indonesia and emphasizes the role of individual board member characteristics in influencing financial reporting quality. By examining personal, professional, and demographic dimensions, the study offers new empirical insights into financial restatement behavior and fills an important gap in the governance literature.

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