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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 5 Documents
 1 
Search results for , issue "vol. 2 no. 4 (2026): july 2026" : 5 Documents clear
The Influence of Environtmental Disclosure, Hedging Policy, Capital Structure and Profitability on Firm Value Florence Nightingale; Septian Afoan Gunawan; Zangiabadi
Journal of Accounting and Auditing Vol. 2 No. 4 (2026): July 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i4.187

Abstract

Objective – This study aims to obtain empirical evidence on the Influence  of Environtmental Disclosure, Hedging Policy, and Capital Structure on Firm Value with Profitability as a moderation variable. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is 42 companies in the Non-Primary Consumer Goods sector listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis was logistic regression analysis using the Eviews 9 software. Findings – The results of the study show that Environtmental Disclosure has a negative effect on Firm Value. Meanwhile, the Hedging Policy has a negative effect on Firm Value. And Capital Structure has a negative effect on Firm Value. Then, Environtmental Disclosure weakens the influence  of Profitability on Firm Value. Meanwhile, the hedging policy strengthens the influence  of Profitability on Firm Value. Meanwhile, Capital Structure strengthens the influence of Profitability on Firm Value. Limitations/Implications of Research – 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 obtained is incomplete because many of the companies do not upload regularly every year. Furthermore, the content of the formula is incomplete or confusing, some numbers are not stated in the financial statements. Furthermore, this study has limitations in the sample from 166 to 42 samples, as for the rest due to incomplete financial statement data and many have suffered losses. And finally, the study was conducted over a specific period of time, namely 2022-2024, so it is not possible for a long-term analysis.
The Effect of Tax Planning, Intellectual Capital, Financial Performance, and Good Corporate Governance (GCG) on Earnings Management. Rivaldo Martua; Rifkiansyah al Hafiz
Journal of Accounting and Auditing Vol. 2 No. 4 (2026): July 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i4.193

Abstract

Purpose – This research aims to analyze the influence of tax planning, intellectual capital, financial performance and Good Corporate Governance (GCG)  on profit management, in basic materials, consumer non-cyclicals, and infrastructures sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2022-2024. Design/methodology/approach – This research uses a quantitative approach with the panel data regression method. The research sample consists of 44 property and real estate companies that meet the purposive sampling criteria, resulting in 132 observations during the period 2022-2024. Data analysis using Eviews 9 software Findings – The results of the study are expected to show that tax planning, intellectual capital, financial performance and Good Corporate Governance have an influence on earnings management practices. Research limitations/implications – This research has limitations in the relatively short observation period, namely 2022-2024, and is limited to certain industrial sectors. In addition, the research only used quantitative data and did not consider non-financial factors. The implications of this research are expected to be an input for company management in improving the quality of governance as well as for regulators in strengthening supervision of financial reporting practices.
The Effect of Financial Performance, Activity Ratio, Inflation, and Exchanges Rates  On Financial Distress Risma Amalia; Bayhaqi Muhdava; Ika Amalia
Journal of Accounting and Auditing Vol. 2 No. 4 (2026): July 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i4.198

Abstract

Purpose – This research aims to obtain empirical evidence on the influence of Financial Performance, Activity Ratio, Inflation, and Exchange Rate on Financial Distress. Design/methodology/approach – This research uses a quantitative approach. The sample consists of 92 energy sector companies listed on the Indonesia Stock Exchange between 2022-2024. The analytical technique used to test the hypothesis is logistic regression analysis using Eviews 9 software. Findings – This research of this study found that Financial Performance has a positive and statistically significant effect on Financial Distress, the Activity Ratio Variable has a negative effect on Financial Distress and is statistically insignificant on Financial Distress, the Inflation Variable has a negative effect on Financial Distress and is statistically insignificant on Financial Distress, the Exchange Rate Variable has a negative effect on Financial Distress and is statistically insignificant on Financial Distress. Research limitations/implications – This research is limited to the 2022–2024 observation period and energy sector companies listed on the Indonesia Stock Exchange (IDX), and only examines financial performance, activity ratio, inflation, and exchange rate as determinants of corporate financial distress. The practical implication of this research is that the findings may serve as a reference for management and investors in assessing and anticipating corporate financial distress risk. JEL : G33, G32, E31, F31
Financial Health and Operational Risks of Indonesian Energy Corporations:A Post-Pandemic Evaluation Hanipah Hanipah; Maisarah Nabila; Mayla Nurwahidiah
Journal of Accounting and Auditing Vol. 2 No. 4 (2026): July 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i4.199

Abstract

Purpose – This study aims to examine and analyze the relationship between financial ratios, company growth, dividend policy, operating costs, and operating income on financial distress. Design/methodology/approach – This study employs quantitative data. The sample consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The hypothesis testing technique used is multiple regression analysis with the assistance of E-Views 9 software. Findings – The results indicate that financial ratios have a positive and statistically significant effect on financial distress. Company growth has a negative but statistically insignificant effect on financial distress. Dividend policy also has a negative and statistically insignificant effect on financial distress. Meanwhile, operating costs and operating income have a positive and statistically significant effect on financial distress. Research limitations/implications – This research is limited to the 2022–2024 observation period and industrial sector companies listed on the Indonesia Stock Exchange (IDX), and only examines receivable turnover, audit committee size, operating capacity, and real interest rate as determinants of corporate financial distress. The practical implication of this research is that the findings may serve as a reference for management and investors in assessing and anticipating corporate financial distress risk. JEL : G33, G32, G35, L25, D24
Factors Influencing Financial Distress In Indonesian Healthcare and Energy Companies Bella Dwimare Mamun; Ibeakamma Ugochinyere
Journal of Accounting and Auditing Vol. 2 No. 4 (2026): July 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i4.201

Abstract

Purpose – This study aims to examine and analyze the relationship between Total Asset Turnover, Audit Committee Characteristics, Working Capital Turnover, and Market Ratio and the financial distress condition of companies Design/methodology/approach – This study employs a quantitative approach using a sample of healthcare and energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Hypothesis testing is conducted using multiple regression analysis with the assistance of EViews 9 software. Findings – The results indicate that Total Asset Turnover has a positive but statistically insignificant effect on financial distress. Audit Committee Characteristics also show a positive but statistically insignificant effect on financial distress. In contrast, Working Capital Turnover has a negative and statistically significant effect on financial distress. Meanwhile, the Market Ratio has a negative but statistically insignificant effect on financial distress. Research limitations/implications – This research is limited to the observation period of 2022–2024, focusing on companies in the healthcare and energy sectors listed on the Indonesia Stock Exchange (IDX). This study examines total asset turnover, audit committee characteristics, working capital turnover, and market ratio as factors influencing corporate financial distress. The practical implication of this study is that the findings can serve as a reference for management and investors in assessing corporate financial performance and anticipating the risk of financial distress. JEL : G33, G30, M41

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