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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 45 Documents
 1   2   3   4   5 
The Effect of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value Putri, Pradhika Karina; Segara, Shella
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v1i1.159

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value  Design/methodology/approach – This study uses quantitative data, and the sample size is quantitative. The sample comprises 79 companies in the industrial and basic materials sectors listed on the Indonesia Stock Exchange between 2022 and 2024. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that capital expenditure has no effect on firm value, growth opportunities have no effect on firm value, investment opportunities have an effect on firm value, and dividend policy has no negative impact on firm value.  Research limitations/implications – The data used is secondary data obtained from company annual reports, but there are several companies that do not publish annual reports. The dividend per share figures for 2024 are listed in the 2025 annual report, which has not yet been published. This study has limitations in terms of sample size; out of a total of 177 companies, only 79 companies met the sample criteria.  JEL : G31, G32, G35
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.
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

Page 4 of 5 | Total Record : 45

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