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Journal of Accounting and Auditing
Published by Yayasan Az Zukhruf Cendikia
ISSN : -     EISSN : 30902401     DOI : https://doi.org/10.65440
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of Accounting and Auditing is committed to advancing the boundaries of knowledge by promoting intellectual rigor and encouraging collaboration between researchers, academics, and practitioners worldwide. Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue. Journal of Accounting and Auditing is published annually in October, January, April, July but accepted articles will be queued in the In-Press edition before being published at the specified time.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol. 2 No. 3 (2026): April 2026" : 10 Documents clear
The Effect of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress, and Profitability on Financial Performance Adristi Ardelia Hanifah; Abdullah Rifqi Zahron; Maria
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.155

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress and Profitability on Financial Performance. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is 64 companies in the Health and Non-Primary Consumer Goods sectors listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis was panel data regression analysis using the Eviews 9 software. Findings – The results of the study show that the Effectiveness of the Accounting Information System has a positive effect on Financial Performance. Intellectual Capital has a positive effect on Financial Performance. And Financial Distress has a positive effect on Financial Performance. Then, the Effectiveness of Accounting Information Systems strengthens the influence of profitability on Financial Performance. Intellectual Capital strengthens the influence of profitability on Financial Performance. Financial Distress strengthens the influence of profitability on Financial Performance. Research limitations/implications – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, the content of the formula is confusing or incomplete, the number is not stated in the financial statements for the formula. Furthermore, this study has limitations on the sample from only 204 to 63 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis.   JEL : Q56, M14, and G34
The Influence of Earnings Manipulation, Strength of Financial Position, Financial Distress and Capital Structure on Firm Value Destiya Nurmala Putri; Dina Novriyana
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.167

Abstract

Purpose – This study focuses on the influence of earnings manipulation, financial position strength, financial distress, and capital structure on firm value. Design/methodology/approach – This study uses a quantitative method. By using secondary data. With a population of 166 companies in the non-primary consumer goods sectors listed on the Indonesia Stock Exchange in 2022 and 2024. The sample for this study consists of 45 companies listed on the Indonesia Stock Exchange in 2022 and 2024. The total number of observations is 135. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software Findings – The results of this study indicate that earnings management variables have a negative and insignificant effect on firm value. Financial position strength variables have a negative and insignificant effect on firm value. Financial distress variables have a positive and significant effect on firm value. Capital structure variables have a positive and significant effect on firm value. Research limitations/implications – This study aims to provide information about company value and can be beneficial for decision-making as well as serve as a reference for further research. JEL : G30, G32, G33, M41
Green, Dividend, and Value: Three Pillars of Corporate Success Sri Ningsih; Fitri Noviyanti; Marwah abdulkareem
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.168

Abstract

Purpose – This study aims to examine the effect of green accounting, dividend policy, and profitability on firm value in energy sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. Design/methodology/approach – This study employs a quantitative approach using panel data analysis. The sample consists of 44 energy sector companies selected through purposive sampling based on the availability of complete annual and sustainability reports, resulting in 132 firm-year observations. Data were analyzed using panel regression techniques, including the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). The most appropriate model was selected using the Chow test and Hausman test. Data processing was conducted using EViews 9 software.  Findings – The results indicate that green accounting, dividend policy, and profitability have positive coefficient directions toward firm value. However, based on the selected Random Effect Model, these variables do not have a statistically significant effect on firm value. This finding suggests that sustainability practices and traditional financial indicators have not yet become primary determinants of firm value in the Indonesian energy sector. Research limitations/implications – This study is limited by the relatively small sample size due to incomplete sustainability reporting among energy companies. The findings imply that greater transparency and higher-quality environmental disclosure are needed for sustainability practices to be more fully reflected in firm valuation. Future research is encouraged to extend the observation period, include additional sectors, and apply alternative measurements of green accounting. JEL: G32 , G35, M41 , Q56
Beyond the Numbers: How Institutional Ownership and Capital Structure Shape Firm Value Gita Christy; Bryan Wilson Hamonangan Hutabarat
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.180

Abstract

Purpose – This study aims to analyze the relationship between capital structure, institutional ownership, and profitability on firm value in financial sector companies in Indonesia. Design/methodology/approach – This study uses secondary data from the annual reports of financial sector companies listed on the Indonesian Stock Exchanged (IDX) for the period 2022-2024. Through purposive sampling technique, a sample of 70 companies was obtained with a total of 210 observations. Data analysis was carried out using a panel data regression model using EViews9 software, where the Random Effect Model (REM) was selected as the best model based on the results of the Chow, Hausman, and Lagrange Multiplier tests. Findings – These results of the study shows that Capital Structure has a positive and significant effect on Firm Value. In contrast, Institutional Ownership and Profitability do not have a significant influence on Firm Value in the financial sector during the observation period. This indicates that investors in the financial sector place more value on the management of funding structures compared to the proportion of institutional ownership or short-term profit levels. Research limitations/implications – Companies in the financial swctor are advised to optimize the composition of debt and equity to increase investor confidence. For investors, these results provide insight that the value of companies in the financial sector is influenced by funding stability, so investment strategies need to consider fundamental aspects of capital structure in addition to other macroeconomic factors. JEL : G21, G30, G32, M41
Sustainability vs. Profitability: Dilemma or Synergy in Real Estate Companies Shelfy Ananda Rahmatika; Imelda Zahrah Nabilah; Raluca Guse
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.181

Abstract

Purpose – This study aims to analyze and identify the influence of environmental cost, carbon accounting, and corporate social responsibility on profitability.  Design/methodology/approach – This study uses secondary data. The data were collected from companies operating in the property and real estate sector listed on the Indonesia Stock Exchange (IDX), with a total of 34 research samples for the period 2022-2024. The hypotheses were tested using a panel data regression model with the assistance of EViews. The research design employs a non-probability sampling method. Findings – The results of this study indicate that environmental cost has no effect no effect on firm value. Carbon accounting has a significant effect on profitability, and corporate social responsibility also has a significant effect on profitability. Research limitations/implications – The research was conducted solely on companies on the property and real estate subsector listed on the Indonesia Stock Exchange during the 2022-2024 period. The study used only financial reports and company sustainability reports. The adjusted R-squared value was 4.98%, indicating that environmental cost and carbon accounting variables could explain profitability. The R-squared value was 7.8%, indicating that the model’s ability to explain variations in profitability is still relatively low, suggesting that company profitability is influenced by many factors beyond environmental cost and carbon accounting. JEL : M41, M14, Q56, G30
Analysis of Financial Distress in the Infrastructure Sector through the Altman Z-Score Approach Brigita Puji Lestari; Nurshafikah Shaffie; Agnes Sulistiyoningsih
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.188

Abstract

Purpose – This study aims to obtain empirical evidence regarding the effect of Operating Cash Flow and Solvency on Financial Distress. Design/methodology/approach – This   study   uses   quantitative research.  It  utilizes  secondary  data.  The  population  is  71  infrastructure sector companies listed on the Indonesia Stock Exchange between 2022 and 2024. The  sample  is 37 infrastructure sector companies listed on the Indonesia Stock Exchange between 2022 and 2024.  The total number of observations in this study is 111. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software Findings – The results of this study indicate that the operating cash flow variable has a negative and significant effect on financial distress. The solvency variable has  a  negative and significant effect  on  financial distress. Research limitations/implications – This study contributes to financial distress literature by providing empirical evidence from the infrastructure sector and highlights the importance of cash flow management and debt control in maintaining financial stability. JEL : M4
Determinants of Financial Distress: A Portrait of the Post-Pandemic Transportation and Logistics Sector Mario Stevando; Mahardika Shafa Azzumar
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.192

Abstract

Purpose – This study aims to examine and analyze the relationship between Liquidity, Profitability, Firm Size, and Leverage on Financial Distress. Design/methodology/approach – This study uses quantitative data, with the sample consisting of companies in the energy, transportation, and logistics sectors listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software. Findings – The research results indicate that Liquidity, Profitability, Firm Size, and Leverage have a negative but not statistically significant relationship with financial distress. These findings suggest that increases in Liquidity, Profitability, company scale, and Leverage tend to be followed by a decrease in Financial Distress risk, but this effect is not statistically strong enough during the 2022–2024 period. This indicates that in the post-pandemic recovery period and amid high global energy volatility, conventional financial ratios have limited explanatory power in predicting financial distress in companies in the energy, transportation, and logistics sectors. Research limitations/implications – This study is limited to companies in the energy, transportation, and logistics sectors listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period and examines only Liquidity, Profitability, Firm Size, and Leverage in relation to financial distress. The practical implication of this study is that conventional financial ratios should not be relied upon as standalone indicators for predicting financial distress in these sectors. For management and investors, the findings highlight the importance of complementing financial ratio analysis with external and sector-specific factors when assessing corporate financial resilience. JEL : G32, G33, L91, L94
Influence of Intellectual Capital, Intangible Assets, Public Ownership, and Institutional Ownership on Financial Distress Kania Vera Ayu; Richad Wahyu Pratama; Ngoan Quynh Thi Nguyen
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.195

Abstract

Purpose – This study aims to provide empirical evidence on the effect of Intellectual Capital, Intangible Assets, Public Ownership, and Institutional Ownership on Financial Distress in primary consumer sector companies listed on the Indonesia Stock Exchange. Design/methodology/approach – This study employs a quantitative research approach using secondary data from 48 primary consumer sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. Financial Distress is measured using the Altman Z-Score (1995) model for non-manufacturing and emerging market firms. Hypothesis testing is conducted using logistic regression analysis with EViews 9 software. Findings – The results indicate that Intellectual Capital has a negative and statistically significant effect on Financial Distress. Intangible Assets have a positive but statistically insignificant effect on Financial Distress. Furthermore, Public Ownership has a negative and statistically significant effect on Financial Distress. Meanwhile, Institutional Ownership has a positive but statistically insignificant effect on Financial Distress. Research limitations/implications – This study is limited to the 2021–2024 period, during which incomplete financial disclosures and firm losses reduced the sample size. The findings provide practical implications for corporate managers to prioritize effective intellectual capital management and ownership structures that enhance monitoring quality. For investors and regulators, the results suggest that not all governance mechanisms—particularly institutional ownership—function effectively in reducing financial distress within the primary consumer sector, highlighting the need for improved governance practices and transparency. JEL : G32, G33, M41
Financial Stability in the Basic Material Sector: The Roles of Capital Structure and Gender Diversity Arsa Patmah; Tetiana Anatoliivna Bincharovska; Valerie Shanty
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.204

Abstract

Purpose – This study aims to examine the effect of capital structure, inventory turnover, capital intensity, and gender diversity on financial distress. Design/methodology/approach – This study employs a quantitative approach using secondary data obtained from the annual financial statements of basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The sample is selected using purposive sampling, and the data are analyzed using multiple linear regression with E-Views software. Financial distress is measured using the Altman Z-Score model, while the independent variables are measured using relevant financial ratios and gender diversity indicators. Findings – Findings – The results show that capital structure have a significant effect on financial distress. In addition, inventory turnover, capital intensity and gender diversity do not have a statistically significant effect on financial distress in basic materials sector companies during the study period Research limitations/implications – This study is limited to basic materials sector companies and the 2021–2024 observation period. Nevertheless, the findings provide insights for corporate management and investors regarding the importance of financial structure and operational efficiency in managing financial distress risk in capital-intensive industries. JEL : G33, G32, J16
Analyzing Financial Vulnerability in Indonesia's Post-Pandemic Tech and Transport Landscape Nayla Salsabila Permata Srikandi; Nisaa Ul Jannah Wahyu Mokti; Jamilah Hj Ahmad
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.210

Abstract

Purpose – This research aims to determine the effect of sales growth, debt to asset ratio, operating cash flow, and intellectual capital on financial distress in technology as well as transportation and logistics sector companies listed on the Indonesia Stock Exchange during the post-pandemic recovery digital transformation era (2021-2024). Design/methodology/approach – This research uses quantitative data. The sample in this study were technology, transportation and logistics sector companies listed on the Indonesia Stock Exchange as many as 48 companies observed over four years, resulting in 192 firm-year observations. Financial Distress is measured using the Altman Z-Score and analyzed using panel data regression with the Random Effect Model in E-Views 9, grounded in Signaling Theory, Trade Off Theory, and the Resource-Based View. Findings – The results of this study showed that Sales Growth has a positive and statistically insignificant effect on Financial Distress (t = 0.816). Debt to Asset Ratio has a negative and statistically significant effect on Financial Distress (t = -4.322). Operating Cash Flow has a negative and statistically significant effect on Financial Distress (t = -1.897). Meanwhile, Intellectual Capital has a positive and statistically insignificant effect on Financial Distress (t = 0.222). Research limitations/implications – This study implies that companies in the technology, transportation and logistics sectors should prioritize stable operating cash flows and disciplined debt utilization to mitigate Financial Distress during the post-pandemic period. JEL : G30, G32, G33

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