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Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Financial Factors and Market Value in the Consumer Services Industry: An Empirical Study in Indonesia and Singapore Winata, Cynthia Liusca; Arsjah, Regina Jansen
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.11986

Abstract

Purpose – This study provides a new perspective by exploring the role of gross domestic product (GDP) as a moderating variable in the relationship between solvency, liquidity, and profitability with the market value of consumer service companies in Indonesia and Singapore. The novelty of this research lies in its holistic approach to the interaction between financial factors and macroeconomic conditions, which has rarely been examined in the context of the consumer services industry in both countries. Design/Methodology/Approach – Data was collected from consumer service companies listed on the Indonesia Stock Exchange (IDX) and Singapore Exchange (SGX) during the 2019–2023 period. This study employs panel data regression with a moderation approach, providing deeper insights into how macroeconomic variables strengthen or weaken key financial relationships. Findings – The findings indicate that solvency, profitability, and GDP have a positive impact on market value, whereas liquidity does not have a significant effect. Additionally, GDP as a moderator weakens the relationship between solvency and liquidity with market value but does not influence the relationship between profitability and market value, suggesting that profitability remains a key indicator of company value regardless of economic fluctuations.Research limitations/Implications – These results have strategic implications for investors and policymakers, highlighting that macroeconomic considerations should be integrated into financial analyses when assessing the valuation of consumer service companies. The novelty of this research offers a fresh perspective in designing investment strategies and regulatory policies, particularly in Indonesia and Singapore, which have unique and interconnected economic dynamics. Keywords: Consumer Services, GDP, Liquidity, Market Value, Profitability, and Solvency
The Relationship Between XBRL Adoption and CSR Disclosure Transparency in Companies Listed on The Indonesia Stock Exchange Tarigan, Rony; Se Tin, Se Tin
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12217

Abstract

Purpose – This study aims to analyze the relationship between the implementation of eXtensible Business Reporting Language (XBRL) and the transparency of Corporate Social Responsibility (CSR) disclosures in companies listed on the Indonesia Stock Exchange. The research is based on the frameworks of Stakeholder Theory and Legitimacy Theory, which serve as the foundation for assessing structured non-financial reporting practices. Design/Methodology/Approach – A quantitative explanatory approach was applied to investigate the relationships between variables in the research model. Data were collected through a survey involving 75 respondents responsible for sustainability reporting in public companies familiar with the use of XBRL. The sampling technique employed was purposive sampling, with selection criteria focusing on individuals directly involved in preparing CSR reports and digital company documents. The instrument consisted of 25 indicators derived from prior studies. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Findings – The results indicate that XBRL adoption significantly and positively affects CSR transparency (β = 0.879; R² = 0.772). This finding demonstrates thatXBRL serves not only as a technical reporting tool but also as a strategic instrument for enhancing the transparency, comparability, and reliability of nonfinancial disclosures. Research limitations/Implications – The study is limited to public companies already familiar with the XBRL system. Future research is encouraged to consider additional factors such as technological readiness and regulatory pressures. These findings highlight the need for a national XBRL-based CSR taxonomy and integration of digital sustainability reporting into regulatory platforms such as OJK’s SPE system. Keywords: CSR, Digital Reporting, Information Transparency, XBRL
Cash Flow and Net Working Capital as Determinants of Cash Holdings: A Case Study of Mining Companies Listed on the Indonesia Stock Exchange Armelia, Rifka Resti; Razak, Linda Arisanty; Ramly, Ramly
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12430

Abstract

Purpose – The purpose of this research is to investigate how cash holdings in mining businesses listed on the Indonesia Stock Exchange (IDX) is influenced by cash flow and net working capital. Design/Methodology/Approach – A quantitative approach was adopted using explanatory research methods. The data consist of financial statements from mining sector companies covering the period 2020–2024. Hypothesis testing and data analysis were conducted using EViews 12 software. Findings – Research results show that cash flow and net working capital have a significant influence on cash holding. Therefore, an increase in both of these variables can increase the company's cash holding. Research limitations/Implications – Company management should place greater emphasis on managing cash flow and net working capital effectively toenhance financial stability and mitigate liquidity risks. The findings of this research are expected to serve as a valuable reference for financial decisionmaking among practitioners and academics within the mining industry. Keywords: Cash Flow, Cash Holding, Liquidity, Mining Companies, Net Working Capital
Capital Intensity, Firm Size, Leverage, and Tax Avoidance: Moderating Role of Audit Quality Andriani, Feni; Halim, Kusuma Indawati
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12715

Abstract

Purpose − This study aims to analyze the effect of capital intensity, firm size, and leverage on tax avoidance, with audit quality as a moderating variable in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2018-2024. Design/Methodology/Approach – The data used in this study is secondary data obtained from financial reports. The population in this study is 66 companies, and the sampling technique used is purposive sampling, so the sample in this study is 34 companies. The analysis used in this study is multiple linear regression and moderated regression analysis (MRA). Findings − The results of this study partially indicate that capital intensity, firm size, and leverage have no effect on tax avoidance. Meanwhile, audit quality weakens the positive relationship between capital intensity and tax avoidance. On the other hand, audit quality does not moderate the relationship between firm size and tax avoidance. In addition, audit quality strengthens the positive relationship between leverage and tax avoidance.Research limitations/Implications – This study has implications for policymakers and other stakeholders in ensuring that companies fulfill their tax obligations and demonstrate greater accountability. Keywords: Audit Quality, Capital Intensity, Firm Size, Leverage, Tax Avoidance
Measuring the Impact of Financial Performance and Firm Age on Tax Avoidance Irawati, Wiwit; Raphael, Alexander; Barli, Harry
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12950

Abstract

Purpose – This study aims to examine the influence of Financial Performance using the Return on Assets (ROA) and Debt to Equity Ratio (DER) proxies as well as Company Age on Tax Avoidance in Public Companies in Indonesia in the non-cyclical sector in 2019-2023. Design/Methodology/Approach – This study uses a quantitative approach, where the collected numbers are processed using the statistical tool STATA using the selected Fixed Effect /Model. The tests carried out were balanced panel data regression and data testing, namely autocorrelation test, multicollinearity and heteroscedasticity test. The research population amounted to 125 non-cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 with a selected sample using purposive sampling totaling 35 companies so that the total number of data processed was 175.Findings – The results of the study show that there is a partial significant influence of Financial Performance by proxy of Return on Asset and Debt to Equity Ratio and Company Age on Tax Avoidance. Research limitations/Implications – With new research data can be an input for policymakers related to decisions related to policies in the tax sector, especially for companies that have been operating for a long time and have a high level of profit and debt burden that will be able to trigger tax avoidance. Keywords: Company Size, Financial Performance, Tax Avoidance
Corporate Tax Planning and Market Value of Nigerian Listed Non-Financial Manufacturing Companies Olawale, Bamidele Vincent; Dauda, Abdulsalam
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.13191

Abstract

Purpose – This study examines the effect of corporate tax planning on the market value of Nigerian-listed non-financial manufacturing companies. Design/Methodology/Approach – The study measured market value as Tobin's Q and tax-planning intensity with the effective tax rate (ETR) and book-tax difference (BTD) over 10 non-financial firms listed on the Nigeria Exchange Group over 2014-2023. The inferential analysis used was correlation analysis and panel data regression analysis. The Hausman test was conducted, and the results indicate that the fixed effects estimation technique is more appropriate for the regression analysis. Findings – The results of this study show that there is a positive, although statistically insignificant, correlation between ETR and Tobin's Q (β = 0.28, p < 0.10), indicated that higher tax compliance is positively, yet not significantly, related to increasing investor confidence. Consistent with this, the effect of BTD on firm value is found to be positive and highly significant (β = 0.30, p < 0.01), suggesting that active tax planning or earnings management behaviors are rewarded by the market.Research limitations/Implications – The study recommended that the tax authorities should pursue more disclosure requirements to facilitate openness and that corporate managers should pursue client compliance as well as value enhancing tax strategies. This paper can be helpful to academics that investigate corporate valuation, as well as to policymakers who can ensure sustainable and transparent taxation in the developing countries. Keywords: Book-Tax Difference, Corporate Tax Planning, Effective Tax Rate, Market Value, Nigerian Manufacturing Firms
Moderating Role of Audit Committee in Determinant Relationship with Audit Delay Sylvia, Leny; Louw, Febriana
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.13267

Abstract

Purpose – The objective of this study is to examine the moderating role of Audit Committee in the relation between determinants, which are Financial Distress, Complexity of Operation, and CPA Reputation, toward Audit Delay. Design/Methodology/Approach – Purposive sampling was applied in filtering research data from the financial statements of property and real estate companies registered on the Indonesia Stock Exchange during 2022-2024. A total of 160 financial statements from 73 issuers were analyzed after outlier adjustment. Data analysis was performed using Moderated Regression Analysis (MRA) with the SPSS 26 application. Results – This study found a positive influence of Financial Distress on Audit Delay. Whereas, Complexity of Operation and CPA Reputation do not have significant impact to Audit Delay. MRA analysis shows that the audit committee does not act as a moderator in the relationship between determinants with Audit Delay. Research limitations/Implications – The presence of Audit Committee in property and real estate issuers registered on IDX has not been effective enough because companies only consider the existence of Audit Committees as a means of complying with OJK regulations, thereby failing to accelerate the financial statement audit process. Practically, these findings highlight that managementand regulators need to strengthen the role and effectiveness of audit committees to ensure timeliness and enhance investor confidence in audited financial statements. Keywords: Audit Delay, Audit Committee, Complexity of Operation, CPA Reputation, Financial Distress
Evidence of the Relationship Between Environmental, Social, and Governance (ESG) Performance, Audit Quality, Earnings Quality, and Abnormal Return in Indonesia Helmi, Helmi; Wibowo, Agus Satrya; Yuniati, Ade; Octaviani, Theresia; Imanuel, Frengky Natalino
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.13317

Abstract

Purpose – This study examines how ESG performance, audit quality, and earnings quality influence abnormal returns as reflections of stakeholder assessments in the energy and basic industry sector. Design/Methodology/Approach – The research covers 32 companies from 2020-2023 using two models. Model 1 tests the overall effects of ESG, audit quality, and earnings quality on cumulative abnormal returns, while Model 2 separates ESG into environmental, social, and governance aspects. Analyses include descriptive statistics, panel regressions (CEM, FEM, REM), and robustness checks. Results – Findings show that ESG performance positively affects abnormal returns, highlighting investor appreciation for responsible practices. Audit quality has no significant impact, while earnings quality shows a consistently negative and significant effect, implying that transparent and stable earnings reduce the chance of abnormal gains. Research limitations/Implications – The novelty of this study lies in combining ESG performance, audit quality, and earnings quality in one framework within an emerging market context. Results provide practical insights for investors, firms, and policymakers by emphasizing the role of sustainability and earnings transparency in shaping market perceptions. However, limitations exist, including sectoral focus, short COVID-19 period, reliance on proxies, and potential endogeneity issues. Future studies should broaden sectors, extend time horizons, and apply advanced methods such as GMM to strengthen evidence. Keywords: Abnormal Return, Audit Quality, Earnings Quality, ESG Performance, Stakeholder Theory
Corporate Social Responsibility Disclosure and Firm Value: Does Firm Size Matter? Lina, Lina; Ivada, Bernika Irnadia
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose – The objective of this study is to investigate the positive effect of corporate social responsibility disclosure on firm value. It also aims to empirically demonstrate the role of firm size as a moderator on the relationship between corporate social responsibility disclosure and firm value. Design/Methodology/Approach – This research employs a quantitative approach and utilizes secondary data. The selected sample comprised 29 energy sector companies listed on the main board of the Indonesia Stock Exchange for the 2018-2022 period. Hypothesis testing used multiple and moderated linear regression. Findings – The findings of this study successfully confirmed all existing hypotheses. Corporate social responsibility disclosure has a positive effect on firm value. Firm size has been shown to moderate this positive effect. Research limitations/Implications – This research limits its sample to energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This research did not consider the impact of the COVID-19 pandemic that occurred in 2020. Keywords: Corporate Social Responsibility, Firm Size, Firm Value, Indonesia
AI-Based Digital Transformation as a Driver of Individual Taxpayer Compliance Kamil, Islamiah; Prihanto, Hendi; Yolifiandri, Yolifiandri
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose – This study aims to examine how Artificial Intelligence (AI)-based digital transformation in tax administration contributes to individual taxpayer compliance in Indonesia. The urgency of this research arises from the rapid adoption of AI technologies particularly e-filing and e-billing systems that are designed to enhance efficiency in tax processing, taxpayer monitoring, and the enforcement of tax regulations. Despite this advancement, limited empirical studies have explored the effectiveness of AI-based tools in fostering compliance among individual taxpayers. Design/Methodology/Approach – A quantitative research approach is employed, utilizing survey data collected from individual taxpayers who use digital tax services in the Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) regions. The study applies statistical analysis techniques to assess the relationship between AI-based digital transformation variables (such as automation, accessibility, accuracy, and user experience) and individual taxpayer compliance indicators, including timeliness, accuracy of reporting, and adherence to tax obligations. Results – Preliminary findings indicate that AI-based digital transformation particularly through the integration of e-filing and e-billing systems significantly enhances taxpayer compliance by reducing human error, improving accessibility, and increasing taxpayers’ trust in the system. The analysis reveals that automation and real-time feedback features play a crucial role in ensuring more consistent and accurate tax reporting. However, challenges such as digital literacy gaps and system reliability still affect adoption rates among older taxpayers and small business owners. Research limitations/Implications – This research is limited to individual taxpayers in urban areas and may not fully capture compliance behaviors in rural regions with lower digital infrastructure. Future studies are encouraged to expand the sample coverage and include comparative analysis across different taxpayer segments. The findings have practical implications for policymakers and the Directorate General of Taxes (DGT) to strengthen AI adoption strategies that promote voluntary compliance while maintaining fairness and transparency. The study contributes to the growing body of literature on digital taxation by providing empirical evidence on the role of AI in shaping more efficient, accountable, and citizen-oriented tax administration in the digital era.   Keywords: Artificial Intelligence (AI), E-Filling, E-Billing, Tax Digitalization, Taxpayer Compliance  

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