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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. 2 (2026): January 2026" : 10 Documents clear
The Influence of Leadership Style and Independence on Auditor Performance with Professionalism as a Moderation Variable Nurhayati, Siti Fauzi; Rohmah, Mia Sipa Sopiatur; Safitri, Khoirun Nuranisa
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.110

Abstract

Purpose – This study aims to obtain empirical evidence about the effect of leadership style and independence on auditor performance with professionalism as a moderating variable. Design/methodology/approach – This study uses a quantitative method of primary data research. This research was conducted using a questionnaire distributed to auditors of public accounting firms (PAF) and accounting students who took audit courses, namely 40 questionnaires distributed via email and social media. Each questionnaire distributed contained 42 statements to be answered by respondents. From the distribution of questionnaires conducted, 30 respondents provided answers. To get the results of this study, researchers used PLS SEM version 3.0. Findings – The results of this study found that leadership style has an affect and is not significant on auditor’s performance, independence has a significant effect on auditor’s performance, professionalism has a significant does not moderate the relationship between leadership style and auditor’s performance, professionalism can moderate the between independence and auditor’s performance. Research limitations/implications – This study has several limitations that should be considered when interpreting the results. First, the sample size is limited to the 10 largest Islamic banks in the world, which may not fully represent the diversity of Islamic banks globally. The implications of these findings suggest that organizations need to focus on developing a supportive leadership style and creating an environment that facilitates auditor independence. Future research is advised not to use the variable professionalism as a mediator and explore other factors that might affect this relationship, in order to gain a more comprehensive understanding of the dynamics of auditor performance.
Determinants of Firm Value in Property and Real Estate Firms: Profitability, Liquidity, Firm Size, and Managerial Ownership (2017–2024) Effendy, Cindy; Rahmah, Nunung Aini; Widianingsih, Indi
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.139

Abstract

Purpose – This study aims to determine the effect of profitability, liquidity, firm size, and managerial ownership on firm value. Design/methodology/approach – This study uses quantitative data, the sample in this study is 15 companies in the property and real estate sector the are listed on the Indonesia Stock Exchange in the period 2017-2024. The analytical technique used to test the hypotheses was multiple regression analysis using Eviews 9 software. Findings – The results of this study show that the profitability variable has a positive and statistically significant effect on firm value, the liquidity variable has a negative and statistically insignificant effect on firm value, the firm size variabel has a negative and statistically significant effect on firm value, and the managerial ownership variabel has a positive and significant effect on firm value. Research limitations/implications – This study discusses firm value and other factors such as profitability, liquidity, firm size, and managerial ownership, focusing on companies in the property and real estate. This study uses Price to Book Value (PBV) as a measure of firm value.
The Effect of Islamicity Performance Index, Intellectual Capital, Operational Efficiency Ratio, and Non-Performing Financing on Return on Assets Nurriski, Aulia; Rizkiyah, Putri
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.145

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Islamicity Performance Index (proxied by profit sharing ratio), intellectual capital, operational efficiency ratio, and non-performing financing on return on assets. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 14 Sharia Commercial Banks listed on the Financial Services Authority in Indonesia between 2022 and 2024. The sample is 11 Sharia Commercial Banks listed on the Financial Services Authority in Indonesia between 2022 and 2024. The total number of observations in this study is 33. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profit-sharing ratio variable has a negative and significant effect on return on assets. The intellectual capital has a negative and insignificant effect on return on assets. The operational efficiency ratio has a negative and insignificant effect on return on assets. The non-performing financing has a negative and significant effect on return on assets. Research limitations/implications – This study was conducted only on Sharia Commercial Banks in Indonesia during the period 2022-2024. The findings provide insights based on secondary data obtained from the banks’ annual financial statements and are expected to be useful for management, regulators, and future researchers in understanding factors affecting profitability in Sharia banking. JEL: M41, G21, G32
The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance Bheda Wea, Avilya Baysta; Putri, Sisilia Rachel Ari
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.149

Abstract

Purpose – This study aims to obtain empirical evidence on the The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 127 industrial companies listed on the Indonesia Stock Exchange between 2022 and 2024. The sample is 70 industrial companies listed on the Indonesia Stock Exchange between 2022 and 2024. The total number of observations in this study is 210. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software Findings – The results of this study indicate that the Green Intellectual Capital variable has a negative and significant effect on financial performance. The cash holding variable has a negative and significant effect on financial performance. The foreign ownership variable has a positive and significant effect on financial performance. Research limitations/implications – This study aims to provide information regarding the financial performance of companies in the financial sector and can be useful for decision-making as well as serve as a reference for further research.  
The Effect of Board Characteristics on Environmental, Social, and Governance Disclosure Rahayu, Raika Dwi; Prayogi, Raldyaz
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.154

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of board gender diversity and independent commissioners on environmental, social, and governance disclosure with board size as a moderation variable. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2022-2024 as many as 48 companies. The analysis technique used to test the hypothesis is multiple regression analysis using the Eviews 9 software. Findings – The results of this study found that board gender diversity had a positive and statistically significant effect on environmental, social, and governance disclosure, while independent commissioners had a positive and statistically insignificant effect on environmental, social, and governance disclosure, and board size had a positive and statistically significant effect on environmental, social, and governance disclosure. Research limitations/implications – This study is limited to the 2022-2024 observation period and uses only three independent variables, so it does not include other factors such as profitability and company size. The practical implication is that management needs to optimize the board structure and oversight functions to support sustainability strategies and long-term value creation. JEL : G34, M14, J16, Q56
The Effect of Foreign Liability, Interest Coverage Ratio and Growth Opportunity on Hedging Decisions with Leverage as a Moderating Variable Prassida, Halimah Miranty; Syaharani, Tiara
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.158

Abstract

Objective – This study aims to examine the effect of Foreign Liability, Interest Coverage Ratio, and Growth Opportunity on hedging decisions, with Leverage as a moderating variable. Design/methodology/approach – This study employs a quantitative approach using logistic regression analysis. The sample consists of 44 non-primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Findings – The results show that Foreign Liability has a negative and statistically significant effect on hedging decisions, indicating that companies with higher foreign currency liabilities tend to reduce their hedging activities. This finding contrasts with the initial hypothesis that predicted a positive relationship and represents a unique empirical result. The Interest Coverage Ratio has a negative but insignificant effect, while Growth Opportunity has a positive and significant effect on hedging decisions. Furthermore, Leverage significantly strengthens the relationship between Foreign Liability and hedging decisions but does not moderate the effects of Interest Coverage Ratio and Growth Opportunity. Originality/value – This study contributes to the hedging and risk management literature by providing empirical evidence from the non-primary consumer goods sector in Indonesia during the most recent period and highlighting the contrasting role of Foreign Liability in hedging decisions. JEL : G34, M14, J16, Q56
The Effect of Cash Holding, Leverage, and Company Size on Profit Quality Husni, Adissya Hawalia; Azahra, Elprina Sarah
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.160

Abstract

Objective – This study aims to obtain empirical evidence on the Influence  of Cash Holding, Leverage, and Company Size on Profit Quality. Design/methodology/approach – This study uses a quantitative approach with panel data. The research sample consisted of 42 companies in the technology and industrial sectors listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in a total of 126 observations (42 companies during the three-year observation period). Data analysis was carried out using panel data regression with a Random Effect Model (REM) approach using EViews 9. Findings – The results of the study show that Cash Holding does not have a negative effect on Profit Quality. Meanwhile, Leverage has a negative effect on the Quality of Profit and Company Size has a positive effect on the Quality of Profit. 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 listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, this study has limitations on the sample from only 112 to 42 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. However, the findings of this study are expected to be a consideration for investors and management in assessing the quality of company profits, especially in the technology and industrial sectors which have high levels of volatility. JEL : G34, M14, J16, Q56
The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure in the Basic Materials Sector Listed on the Indonesia Stock Exchange for the 2022 - 2024 Period Saputri, Nadia; Listia, Mella A
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.162

Abstract

Abstract Purpose – This study aims to obtain empirical evidence on the effect of environmental performance and CEO gender on carbon emission disclosure.  Design/methodology/approach – This study uses quantitative research. The sample in this study consists of 66 companies in the basic materials sector listed on the Indonesia Stock Exchange from 2022 - 2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software.  Findings –The results of this study indicate that the environmental performance variable has a positive and is statistically insignificant effect on carbon emissions disclosure. The CEO gender variable has a positive and is statistically insignificant effect on carbon emissions disclosure. These findings suggest that improving environmental performance and CEO gender differences are not sufficient to significantly encourage carbon emission conservation practices, which are largely voluntary in Indonesia.  Research limitations/implications – his study aims to provide practical empowerment for regulators such as the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), highlighting the need for more standardized and mandatory carbon emission regulations, particularly for environmentally sensitive sectors. It also provides information on carbon emission distribution that can be useful in decision-making and serve as a reference for further research.  JEL : Q56, M14, and G34
The Effect Of Information Asymmetry, Firm Size, Financial Distress And Capital Structure On Firm Value Liberti, Pratiwi; Sisi Wardani
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.163

Abstract

Purpose – This is study aims to test and analyze the relationship between the influence of Information Asymmetry, Firm Size, Financial Distress and Capital Structure on Firm Value  Design/methodology/approach – This study uses a quantitative research approach with secondary data. The sample consists of 57 companies in the primary consumer goods sector (consumer non-cyclical) listed on the Indonesia Stock Exchange between 2022 and 2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.  Findings – The results of this study indicate that information asymmetry affects firm value, firm size variables affect firm value, financial distressand variables affect firm value and capital structure variables do not affect firm value.  Research limitations/implications – This is study was conducted only on the primary consumer goods sector (consumer non-cyclical) during the period 2022-2024. The findings provide instights based on secondary data obtained from company annual report and are expected to be useful for company management, investors, capitas market regulator. And future researchers in understanding the factors that affect firm value.   JEL : G30,G32,G82
The Effect of Islamic Corporate Governance, Islamic Corporate Social Responsibility, Corporate Zakat, and Intellectual Capital on Financial Performance Aminatuzzuhriyeh, Aminatuzzuhriyeh; Hanifah, Millatina
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.164

Abstract

Purpose – This research aims to obtain empirical evidence about the influence of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Corporate Zakat, and Intellectual Capital on Financial Performance. Design/methodology/approach – This study uses a quantitative method with a secondary data obtained from financial reports and annual reports of Islamic commercial banks (ICBs) in Indonesia during the period 2022-2024. Data analysis was performed using EViews Version 9 software. Findings – The study identifies that Islamic Corporate Social Responsibility (ICSR) and Intellectual Capital show positive and significant, results Islamic Corporate Governance (ICG) has a positive but insignificant effect, in contrast to Corporate Zakat, which shows an insignificant effect with negative results of Financial performance. Research limitations/Implications – This study discusses the effect of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), corporate Zakat, and Intellectual Capital on the financial performance of Islamic Commercial Banks (ICBs) in the period 2022-2024. The implications of this study are limited to Islamic Commercial banks in 2022-2024, so it is necessary to use a broader sample in the Islamic banking sector and add other variables to be able to describe more comprehensive factors that influence the financial performance of Islamic banking. JEL : G21, G34, M14, Z12, O34.

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