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Jurnal Akuntansi Keuangan Dan Perpajakan
Published by Global Scients Publisher
ISSN : -     EISSN : 30638208     DOI : https://doi.org/10.62379/jakp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan, Ekonomi syariah dan sektor publik. Jurnal Akuntansi Keuangan Dan Perpajakan (JAKP). Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 189 Documents
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Pengaruh Sustainability Report, CSR, GCG, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi pada Perusahaan Sektor Consumer Non-Cyclcals Yang Terdaftar Di BEI Periode 2021–2025) Enggi Sevtianah Putri; Sutri Handayani; Dewi Kumayasari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Firm value is an important indicator that reflects investors’ perceptions of a company’s performance and prospects, based on both financial and non-financial information. This study aims to examine and analyze the effect of Sustainability Report, Corporate Social Responsibility(CSR), Corporate Social Responsibility(GCG), and profitability on firm value, both partially and simultaneously, in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach with a causal-associative research design. The data used are secondary data obtained from annual reports, Sustainability Reports, financial statements, and company stock price data. The sample was selected using a purposive sampling technique, resulting in 27 companies with a total of 135 observations. The data were analyzed using panel data regression with EViews 14, with the Random Effect Model selected as the most appropriate estimation model. The results show that the Sustainability Report has a negative and significant effect on firm value, while Corporate Social Responsibilityand Good Corporate Governance, proxied by the proportion of independent commissioners, have no significant effect on firm value. Profitability, proxied by Return on Assets (ROA), has a positive and significant effect on firm value. Simultaneously, Sustainability Report, CSR, GCG, and profitability have a significant effect on firm value. The research model explains 11.2777% of the variation in firm value, while the remaining variation is influenced by other factors outside the research model.
Pengaruh Ukuran Perusahaan, Intensitas Modal, dan Tingkat Utang Terhadap Tarif Pajak Efektif Adelia Yuliana Anugraheni; Andry Sugeng
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of firm size, capital intensity, and leverage on the effective tax rate of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was employed using panel data regression analysis processed with EViews 12 software. The population consisted of all energy sector companies listed on the IDX, and a purposive sampling technique was applied, resulting in a sample of 20 companies with a total of 100 firm-year observations over the five-year research period. The data used were secondary data obtained from the companies' annual financial reports published on www.idx.co.id. The results show that firm size, capital intensity, and leverage simultaneously affect the effective tax rate. However, partially, only capital intensity and leverage have a significant effect on the effective tax rate, while firm size shows no significant effect. This is presumably because larger companies tend to have sufficient resources and more competent tax management strategies to manage their tax burden efficiently, thereby weakening the direct relationship between firm size and the effective tax rate.
Green Accounting, Biaya Lingkungan, CSR terhadap Kinerja Keuangan dengan Moderasi Ukuran Perusahaan (Studi Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2020-2025) Nurhidayah .; Novi Darmayanti; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v3i1.1753

Abstract

This study aims to analyze the effect of green accounting, environmental costs, and Corporate Social Responsibility (CSR) on financial performance, as well as the role of firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2025. This study employs a quantitative approach using secondary data obtained from financial reports, annual reports, and sustainability reports of sample companies. A sample of 27 companies was selected using the purposive sampling technique, resulting in 162 observations. The data analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4. The results indicate that green accounting and environmental costs have no significant effect on financial performance, while CSR has a positive and significant effect on financial performance. Firm size is unable to strengthen the effect of green accounting and CSR on financial performance, nor moderate the effect of environmental costs on financial performance. Additionally, firm size has a negative and significant effect on financial performance.
Pengaruh Esg, Intellectual Capital Dan Firm Size Terhadap Firm Value (perusahaan sektor energi yang terdaftar di BEI periode 2021-2025) Shinfia Natania Naswa; Novi Darmayanti; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of ESG, Intellectual Capital, and Firm Size on Firm Value in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. ESG is measured through environmental, social, and governance disclosure scores, Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAIC), Firm Size is measured by the natural logarithm of total assets, and Firm Value is proxied by PBV. The study uses a quantitative approach with a panel data regression method, with samples selected through purposive sampling from energy sector companies listed on the IDX. Data are sourced from annual reports and company sustainability reports. The results of the study are expected to provide empirical evidence regarding the influence of ESG, Intellectual Capital, and Firm Size on Firm Value, both partially and simultaneously, as well as contributing to the development of financial accounting literature and as consideration for management and investors.
Pengaruh Kualitas Laporan Keuangan, Asimetri Informasi, Free Cash Flow, Dan Carbon Emission Disclosure Terhadap Efisiensi Investasi Pada Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2025 Novi Dwi Rahmawati; Sutri Handayani; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the effect of financial reporting quality, information asymmetry, free cash flow, and carbon emission disclosure on investment efficiency in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for 2021–2025. Using purposive sampling, 13 companies with 65 panel-data observations were obtained. Investment efficiency is measured using the Richardson, (2006) model, while financial reporting quality is measured using the Dichev & Dechow, (2005) model modified by McNichols. Data were analyzed using panel data regression with EViews 12. The Chow and Hausman tests consistently select the Fixed Effect Model, which was re-estimated using the EGLS cross-section weights method to address heteroscedasticity. The results show that, partially, only free cash flow has a significant negative effect on investment efficiency, while financial reporting quality, information asymmetry, and carbon emission disclosure show no significant effect. Simultaneously, all four variables significantly affect investment efficiency, with an Adjusted R² of 95.28%. These findings indicate that controlling free cash flow is a necessary precondition for investment efficiency, while information and legitimacy mechanisms remain complementary but individually insufficient factors
Pengaruh Audit Report Lag, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Putri Salsabila; Neneng Hasanah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the effect of Audit Report Lag, Debt default, and Company Growth on Going Concern Opinion. This research uses an associative method. The population in this study consists of infrastructure sector companies listed on the Indonesia Stock Exchage (IDX) from 2019-2024. The sampling technique is based on a purposive sampling method. Out of a total population of 70 infrastructure sector companies listed on the Indonesia Stock Exchage, 45 companies met the selection criteria, total of 270 data observations. This study utilizez the statistical tool Eviews 12 software. The analytical technique used is logistic regression. The results indicate that, partially, Audit Report Lag has a significant effect on Going Concern Audit Opinion, while Debt Default and Company Growth partially do not have a significant effect on Going Concern Audit Opinion. Simultaneously, Audit Report Lag, Debt Default, and Company Growth have a significant effect on Going Concern Audit Opinion.
Akuntabilitas dan Transparansi Pengelolaan Keuangan Dinas Perhubungan Jember dalam Perspektif Ekonomi Syariah Ahmad Afif; Mohammad Dimas Aril Pramudita; Linda Putri Setyawati
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Field Work Practice (PPL) provides students with an opportunity to apply theories learned during their studies to real working conditions. This article discusses the results of a field practice conducted by Sharia Economics students at the Jember Regency Transportation Agency (DISHUB) over 40 working days, focusing on the application of accountability and transparency principles in financial management viewed from an Islamic economics perspective. The method used is descriptive qualitative, based on direct observation and involvement in financial administration activities such as recording expenditure and tax realization data, processing payment request letters, and archiving documents. The findings show that orderly recording, verification, and archiving practices support the realization of accountability and transparency, although students did not have access to the entire financial management process of the institution. From an Islamic economics perspective, these practices reflect the values of trustworthiness (amanah), honesty (ṣidq), and justice ('adl) in carrying out public financial management responsibilities.
Pengaruh Debt default, Kualitas Audit, dan Intensitas Opinion shopping terhadap Opini Audit Going concern (Studi Empiris pada Perusahaan Sektor Properti dan Real estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2025) Yasmin Mutiara Zahara; Khuzaeni Khuzaeni
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effects of Debt default, audit quality, and the intensity of opinion shopping on going-concern audit opinions for companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2020 to 2025. The method used is a quantitative approach utilizing secondary data extracted from the companies’ annual reports. The sampling technique applied was purposive sampling, which yielded a sample of 31 companies with a total of 186 observations. The analysis method used was logistic regression using the Eviews 13 software. The findings indicate that, individually, Debt default has no effect on the going concern audit opinion, audit quality has no effect on the going concern audit opinion, while the intensity of opinion shopping does have an effect on the going concern audit opinion. Simultaneously, Debt default, audit quality, and the intensity of opinion shopping collectively influence the going concern audit opinion.
Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Komite Audit Terhadap Kualitas Audit Rian Syahputra; Khuzaeni Khuzaeni
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to obtain empirical evidence regarding the effect of firm size, managerial ownership, and audit committee on audit quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study employed a quantitative approach using binary logistic regression analysis. The population consisted of 92 companies, and purposive sampling resulted in 46 sample companies with 230 observations. Audit quality was proxied by the use of Big Four public accounting firms. The results indicate that firm size has a significant effect on audit quality, while managerial ownership and audit committee do not have significant effects. Simultaneously, firm size, managerial ownership, and audit committee significantly affect audit quality. These findings indicate that firm characteristics and corporate governance mechanisms are jointly associated with audit quality.

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