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Vincentius Widya Iswara
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Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 242 Documents
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GEN Z FINANCIAL BEHAVIOR: LITERACY, QRIS, SELF-CONTROL, TECHNO ANXIETY Wahyuni Eka Rahma; Ulfa Puspa Wanti Widodo
Jurnal Akuntansi Kontemporer Vol. 18 No. 3 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i3.8562

Abstract

Research Purposes This study analyzes how financial literacy, QRIS usage, and self-control influence the financial behavior of Generation Z in the cashless society era. It examines the moderating role of techno anxiety. Research Methods This study used an explanatory quantitative approach with PLS-SEM (SmartPLS 4). It surveyed 400 respondents selected using the Slovin formula, comprising Generation Z aged 18–25 years in Surabaya who had used QRIS within the past three months. Research Results and Findings The results show that financial literacy, QRIS usage, and self-control each significantly and positively influence financial behavior. Techno anxiety significantly moderates the influence of financial literacy and QRIS usage on financial behavior, but does not moderate the influence of self-control. The model demonstrates substantial explanatory power for financial behavior. These findings imply that techno anxiety at a functional level acts as a behavioral reinforcer rather than a barrier when combined with adequate financial literacy or QRIS usage. At the same time, self-control operates as an autonomous internal mechanism that remains unaffected by technology-related psychological pressure. This study's implications are relevant to designing digital financial literacy policies and payment ecosystems that promote more responsible financial management among Generation Z.
TAX AVOIDANCE IN DIGITAL TRANSFORMATION: AUDIT COMMITTEE AND GENDER DIVERSITY Nanda Ajeng Safitri; Anies Lastiati
Jurnal Akuntansi Kontemporer Vol. 18 No. 3 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i3.8915

Abstract

Research Purposes. This study examines the effect of Digital Transformation (DT) on tax avoidance behavior, as measured by the Current Effective Tax Rate (CETR) method, while also considering Audit Committee Expertise (ACEXP) and Gender Diversity (GD) among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2023 to 2024. Research Methods. This study employs panel regression analysis using secondary data from manufacturing companies listed on the IDX, including annual reports, financial statements, and background information on audit committees from 2023 to 2024. Research Results and Findings. The findings indicate that digital transformation has a significant positive effect on tax avoidance. This suggests that companies with a high level of digital transformation are less likely to engage in tax avoidance behavior. Conversely, audit committee expertise in technology has a significant negative influence; such expertise tends to optimize tax efficiency within the company’s digital systems. This study contributes to the literature by providing empirical evidence on how digital transformation and audit committees' digital expertise influence corporate tax planning strategies. The results show that companies with strong digital transformation tend to be more transparent and more compliant with tax policies, thus avoiding aggressive tax avoidance practices, while the audit committee’s technological expertise and gender diversity on the board of directors do not always prevent such behavior. These findings have important implications for policymakers, regulators, and corporate stakeholders in understanding the drivers of tax avoidance and corporate transparency in advancing digital transformation.

Page 25 of 25 | Total Record : 242

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