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Akurasi
Published by LPMP Imperium
ISSN : 26852888     EISSN : 26852888     DOI : https://doi.org/10.36407/akurasi.v7i1.1474
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, Financial reporting and adoption of IFRS/IAS by SMEs, financial management, and related issue. All methodologies, such as analytical, empirical, behavioral, surveys, and case studies are welcome. AKURASI encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable or capable of being adapted to the different accounting and business environments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 152 Documents
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Analysis of determinants of tax avoidance in property and real estate companies: the role of capital intensity, corporate governance, transfer pricing and company size as moderating variables Hidayati, Rani Nurul; Sulistyowati, Sulistyowati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1659

Abstract

This study aims to examine the effect of Capital Intensity, Corporate Governance and Transfer Pricing on Tax Avoidance with Company Size as Moderation. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research uses quantitative research with an associative approach, measured using panel data regression analysis techniques and moderated regression analysis (MRA) using the help of Eviews software version 12. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023, totaling 92 companies. Sampling using purposive sampling technique and obtained a sample of 7 companies, so that the total observations in this study were 35 observations. The data used in this study is secondary data. The data collection technique uses the documentation method through the IDX official website, namely www.idx.co.id and the Company's official website. Hypothesis testing in this study used the t test. The results of the study prove that (1) Capital Intensity have no effect on Tax Avoidance, (2)Corporate Governance and Transfer Pricing has a significant positive effect on Tax Avoidance, (3) Company Size is able to moderate and strengthen the effect of Corporate Governance and Transfer Pricing on Tax Avoidance, (4) Company Size is unable to moderate the effect of Capital Intensity on Tax Avoidance.
Struktur modal dan profitabilitas: Peran ESG skor sebagai pemoderasi Sinaga, Lazarus
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1504

Abstract

This study examines the impact of the Debt-to-Equity Ratio (DER) on Return on Assets (ROA), taking into account Environmental, Social, and Governance (ESG) factors as a moderating variable. The study used a sample of 30 multi-sector companies listed on the Indonesia Stock Exchange for the period from 2020 to 2023, purposively selected based on the availability of sustainability reports. Moderated Regression Analysis (MRA) was used for data analysis using JAMOVI 2.6 software. The study's findings revealed that DER had a negative and significant effect on ROA, indicating that increased leverage negatively impacts corporate profitability. An interesting finding is the role of ESG as a negative moderator, significantly weakening the negative relationship between DER and ROA. Hence, implementing ESG practices can mitigate the negative impact of debt use on corporate financial performance. Public interest statements This study makes a significant contribution to the corporate finance literature by demonstrating that a commitment to ESG not only benefits sustainability but also serves as a financial risk mitigation mechanism. These findings have practical implications for corporate management in formulating capital structure policies that take into account sustainability.
Pengaruh transfer pricing dan capital intensity terhadap tax avoidance dengan leverage sebagai variabel moderasi Pamungkas, Muhammad Refa; Nurdiniah, Dade
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1686

Abstract

This research aims to determine the effect of transfer pricing and capital intensity on tax avoidance with leverage as moderating variable on company in companies listed on the Indonesia Stock Exchange for the 2022-2024 periode. The sampling technique used purposive sampling and obtained 22 companies. This research used quantitative and analitycal method in this research uses multiple regression analysis and moderated regression analysis. The result of research tested using application Statistic Package The Social Science (SPSS26). The result of this study show that : transfer pricing has no effect on tax avoidance, capital intensity has effect on tax avoidance, leverage is able to moderate the influence of transfer pricing on tax avoidance, leverage is not able to moderate the influence of capital intensity on tax avoidance. Public interest statements This research can provide benefits for companies, regulators, and academics in understanding and managing tax avoidance practices, transfer pricing, capital intensity, and leverage. As well as an encouragement for business practices to be more responsible and also compliant in terms of taxation.
Dampak karakteristik tim audit, independensi, kompetensi dan fee audit terhadap kualitas audit: Dampak mediasi proses audit efektif Subiyantoro, Subiyantoro
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1700

Abstract

This study investigates the direct and mediated effects of audit team characteristics, independence, competence, and audit fees on audit quality within Public Accounting Firms (KAP) in DKI Jakarta. Using a survey method and Partial Least Squares (PLS) analysis, the research reveals that auditor independence has a significant direct positive impact on audit quality. At the same time, team characteristics, competence, and fees show no direct influence. However, auditor competence indirectly enhances audit quality when mediated by an effective audit process. The audit process does not mediate the effects of team characteristics, independence, or fees. These findings underscore that upholding auditor independence and strengthening competence—supported by robust audit procedures—are essential to improving audit quality, offering practical insights for firms and regulators in enhancing oversight and professional standards.. Public Interest Statement This study has a public interest in improving the accountability and transparency of audit results conducted by Public Accounting Firms (KAP), especially in the DKI Jakarta area. By empirically testing how audit team characteristics, independence, competence, and audit fees affect audit quality and the mediating role of the audit process, this study contributes to strengthening the public financial oversight system and protecting the interests of stakeholders, including investors, regulators, and the general public. The results of the study are expected to be the basis for improving audit policies and practices in Indonesia.
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
The effect of profitability and leverage on tax avoidance with interest coverage as a moderating variable Murdhaningsih, Murdhaningsih; Luthfi, Nabilah Farras; Harared, Bunga Anisah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1716

Abstract

This study aims to examine the effect of financial performance indicators—Return on Assets (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER)—on tax avoidance, with the Interest Coverage Ratio as a moderating variable. The research sample comprises industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using panel data regression analysis, the results of Model 1 show that DAR has a significant effect on tax avoidance. Furthermore, model 2 shows that the Interest Coverage Ratio moderates the relationship between ROA, ROE, and DAR on tax avoidance, but is not significant on DER. These findings indicate that the financial structure and the company's ability to cover interest expenses influence tax avoidance behavior. This study contributes to understanding how internal financial factors influence corporate tax planning strategies. Further research is recommended to explore broader sectors and add other financial and non-financial variables to obtain a more comprehensive picture of tax avoidance behavior.. Public Interest Statement This study helps the public understand how companies' financial conditions, particularly debt levels and interest payments, influence their tax planning behavior. The findings are helpful for regulators, investors, and taxpayers to identify potential tax avoidance practices and promote fair taxation.
Analisis evaluasi kinerja pendampingan Rumah BUMN Majene pada usaha mikro mahasiswa Safira, Dela; Ilyas, Herlina; Yusran, Muhammad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1711

Abstract

This study aims to evaluate the performance of Rumah BUMN Majene mentoring for student micro-enterprises. Mentoring is considered necessary in supporting the development of entrepreneurial skills and increasing the capacity of student businesses. This study uses a descriptive qualitative approach. The results of the study indicate that the mentoring program is effective and has a positive impact, both in terms of packaging design, business legality, digital marketing, and financial management. The success of the program is supported by the active involvement of Rumah BUMN staff, collaboration with universities, and the implementation of training and coworking spaces. The evaluation was conducted using the CIPP (Context, Input, Process, Product) model, which indicates that this program has been aligned with the needs of business stakeholders. However, improvements are needed in legal assistance and financial management training so that the program can run more optimally. Public interest statements This statement affirms the commitment to supporting micro-student entrepreneurs through the Rumah BUMN Majene program. It aims to enhance skills, access, and knowledge among young entrepreneurs, thereby contributing to sustainable economic growth at both local and national levels. Through collaboration among various institutions, this program has the potential to serve as a successful model for community empowerment and economic strengthening.
Pengaruh ESG disclosure dan board gender diversity terhadap kinerja keuangan dengan board independence sebagai variabel moderasi Nindya, Kandera Rineko
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1701

Abstract

This study aims to analyze the effect of ESG disclosure and Board Gender Diversity on company financial performance, with board independence as a moderating variable. The research population includes energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with samples selected using purposive sampling. Data analysis methods include descriptive statistics, classical assumption testing, multiple linear regression, and Partial Least Squares (PLS). The results conclude that: (1) ESG disclosure has no significant effect on financial performance, likely due to its implementation being merely formalistic and involving high costs; (2) Board Gender Diversity has a positive and significant effect on financial performance; (3) Board independence does not significantly moderate the relationship between ESG and performance; (4) Board independence actually weakens the positive effect of gender diversity on performance. These findings emphasize the need for a more substantive ESG approach and a balance between independence and inclusivity in corporate governance. Public interest statements This research serves public interest by promoting transparent, inclusive, and sustainable corporate governance. By examining the impact of ESG disclosure and Board Gender Diversity, this study provides essential contributions for stakeholders, including investors, regulators, and the general public. The findings are expected to encourage fairer and more long-term-oriented governance practices in Indonesian business.
Pengaruh pengungkapan ESG, earning per share, dan book value per share terhadap harga saham pada perusahaan indeks IDX30 (2020-2023) Putri, Rahayu Dwi; Susanti, Dessi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1712

Abstract

The research aims to determine whether the disclosure of Environmental Social Governance (ESG), Earnings per Share (EPS), and Book Value per Share (BVPS) influences stock prices. Companies listed in the IDX30 index from 2020 to 2023 were sampled using a purposive sampling technique. Multiple linear regression analysis techniques were carried out using the SPSS version 26 application. The results of the analysis show that ESG and EPS disclosure do not influence stock prices, whereas BVPS has a significant and positive effect. In addition, simultaneously, Environmental Social Governance (ESG), Earnings per Share (EPS), and Book Value per Share (BVPS) have a significant effect on stock prices.
Mendorong transparansi desa: Kiprah PSM dalam penyusunan laporan keuangan BUMDesa yang andal Siswanto, Siswanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1710

Abstract

This study examines the role of Community Self-Help Facilitators (Penggerak Swadaya Masyarakat/PSM) in improving the quality of financial reporting in Village-Owned Enterprises (BUMDes) in Sleman Regency, Indonesia. The research adopts a qualitative case study approach, involving observation and in-depth interviews with 34 active PSMs. Findings reveal that PSMs play a strategic role in assisting BUMDes in complying with financial reporting standards mandated by the Ministry of Villages Regulation No. 136/2022. Their support includes providing technical guidance, enhancing accountability, and promoting transparency in financial management. However, several challenges were identified, including limited accounting competence among PSMs, insufficient and irregular training, weak internal governance within BUMDes, and inadequate local government support. The study concludes that a holistic approach is needed to improve financial reporting quality, including continuous training programs for PSMs and BUMDes managers, formal integration of PSM roles into village governance systems, the use of digital tools for financial recording, and stronger multi-stakeholder support. Public interest statements BUMDes often struggle to prepare standardized financial reports due to limited accounting skills. This study highlights the vital role of Community Self-Help Facilitators (PSM) in providing guidance and capacity building to improve financial transparency, accountability, and sustainability in rural governance and economic development.

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