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Shera Afidatunisa
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ijota.abcollab@gmail.com
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Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
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INDONESIA
Indonesian Journal of Taxation and Accounting
Published by PT. Academic Bright Collaboration
ISSN : 29884896     EISSN : 29886422     DOI : https://doi.org/10.66053/ijota
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
1. Taxation Tax Policy and Fiscal Policy Tax Compliance and Tax Administration Tax Planning and Tax Avoidance Corporate Taxation International Taxation Digital Taxation and Tax Technology Behavioral Aspects in Tax Compliance 2. Financial Accounting and Reporting Financial Reporting Standards Financial Statement Analysis Earnings Quality and Earnings Management Disclosure and Transparency Integrated Reporting Sustainability and Environmental Reporting ESG Disclosure 3. Management Accounting and Strategic Control Cost Accounting and Cost Management Budgeting Systems Performance Measurement Systems Strategic Management Accounting Decision Support Systems 4. Auditing and Assurance External Auditing Internal Auditing Audit Quality and Audit Risk Forensic Accounting Fraud Examination Assurance and Attestation Services 5. Corporate Governance and Accountability Corporate Governance Mechanisms Board Structure and Effectiveness Internal Control Systems Corporate Transparency Ethical and Professional Standards in Accounting 6. Accounting Information Systems and Digital Accounting Accounting Information Systems Financial Technology in Accounting Accounting Analytics and Big Data Artificial Intelligence Applications in Accounting Digital Financial Reporting 7. Public Sector and Nonprofit Accounting Government Accounting Public Financial Management Fiscal Accountability Government Financial Reporting Nonprofit Accounting 8. Islamic Accounting and Finance Sharia-Compliant Accounting Practices Islamic Financial Reporting Zakat Accounting Waqf Accounting Governance in Islamic Financial Institutions 9. Capital Markets and Financial Institutions Accounting in Capital Markets Banking Performance and Reporting Financial Regulation Market Reactions to Accounting Information 10. Accounting Education and Profession Accounting Curriculum Development Competency-Based Accounting Education Professional Accounting Certification Digital Learning in Accounting Education 11. Accounting Theory and Development Accounting Conceptual Framework Accounting Theory Development Historical Development of Accounting Institutional Perspectives in Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 103 Documents
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The Influence of Current Ratio, Debt to Equity Ratio, and Dividend Yield on Stock Returns in the Food and Beverage Sub-sector Before and During COVID-19 Fatikha Hamaya Maharani; Ali Riza Fahlevi
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.774

Abstract

Purpose - Using data collected both before and during the COVID-19 epidemic, this research compares the stock returns of food and beverage subsector businesses listed on the Indonesia Stock Exchange before and after implementing changes to the current ratio (CR), debt-to-equity ratio (DER), and dividend yield (DY). The objective is to learn the impact of financial parameters on stock performance and investor choices in both normal and crisis market scenarios. Methods – A quantitative approach with panel data regression was employed, using secondary data from annual reports and stock market databases for 2017–2022. The analysis included descriptive statistics, citu wolassical assumption tests, t-tests for partial effects, and F-tests for simultaneous effects. Findings – The results demonstrate that there is a positive and statistically significant relationship between the disclosure of current ratio, debt to equity ratio, and dividend yield in the pre- and post-pandemic periods and stock returns (F-statistic = 0.0006). Before the pandemic, CR had a positive and statistically significant impact (p = 0.0000), while during the epidemic, the Debt to Equity Ratio had a positive and statistically significant effect (p = 0.0000). A value of 0.217785 for the pre-pandemic era and 0.199099 for the post-pandemic period is represented by the adjusted coefficient of determination (adjusted R-square). Research implications – These findings provide practical insights for corporate financial strategy and investor decision-making, highlighting the importance of considering both financial ratios and broader macroeconomic conditions. The study also contributes empirical evidence on stock return determinants under crisis conditions, enhancing understanding of the interplay between liquidity, leverage, and dividend policies. This study only compares test results in the periods before and during the COVID-19 pandemic descriptively through two separate regression models. This study has not included variables that specifically represent pandemic conditions, so the differences in results between periods cannot yet directly reflect the impact of the pandemic. Originality – This study examines the effect of the Current Ratio, Debt to Equity Ratio, and Dividend Yield on the stock returns of the food and beverage sub-sector on the IDX before and during the pandemic, using separate regression models for each period. The findings indicate significant differences between the pre-pandemic and pandemic periods, while also providing guidance for sector-specific research in emerging markets. This analysis is based on the signaling theory framework, which assumes that financial ratios and dividends provide important information to investors about a company's prospects.
The Effect of Operating Cash Flow, Total Asset Turnover, and Inflation on Stock Return in Indonesian Consumer Goods Firms Assyifa Khaira Yahya; Ali Riza Fahlevi
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.776

Abstract

Purpose – The study aimed to assess the impact of operating cash flow ratio, total asset turnover, and the inflation rate on the stock return behavior of consumer goods firms on the Indonesia Stock Exchange between 2020 and 2024. The outlined years indicate distinct phases in the economy, from the ruptures of the COVID-19 to the periods of post-containment recovery, inflation, and the evolving patterns in the realm of consumer spending. Such evidence supports analysis of company financial performance and the capital market economic behavior.Methods – For this study, panel data regression analysis was used. The financial data were from annual financial statements, and the macroeconomic data were from the years 2020 to 2024. Purposeful sampling resulted in a study sample of 30 companies, yielding 150 data observations. These data were initially subjected to analysis using descriptive statistics. Having satisfied the classical assumption tests and run through the model selection procedures, the analysis settled on FEM as the most suitable model.Findings - This study also found that stock returns were greater for companies that had a greater operating cash flow. Total asset turnover and the inflation rate did not have a significant effect on stock returns, but the three variables did have a significant effect when considered together. This implies that when an investor is in need of liquidity and examines a company's cash flow, he/she will focus to a greater extent on the operating cash flow, rather than the asset-utilization efficiency and the inflation of the country.Research implications – These results provide company managers and investors with a more descriptive representation of the importance of operating cash flow in making operating and financial investments. Due to the variables and estimation methods applied, the researchers expect that future studies will improve on the gaps created in this estimation.Originality – The study's originality is in the combined effect of operating cash flow, total asset turnover, and inflation on stock returns in the consumer goods sector, using the panel data regression approach. The results were in accordance with the signaling theory, which provides that the operating cash flow that is released is good news to potential investors, because of the positive operating and financial concerns of the company.
The Enterprise Risk Management , Investment Opportunity Set, and Corporate Social Responsibility on Firm Value: Evidence from Indonesian Consumer Non-Cyclicals Putri Dian Ananda Harianja; Cahyaningsih
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.786

Abstract

Purpose - This study examines the effect of Enterprise Risk Management (ERM), Investment Opportunity Set (IOS), and Corporate Social Responsibility (CSR) on firm value among Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period, with Profitability (ROE) and Leverage (DAR) as control variables. The study is motivated by the empirical observation that this sector does not automatically ensure firm value stability, and by mixed findings in prior research on firm-value determinants in this sector. Methods - This quantitative study uses secondary panel data from 34 companies resulting 102 firm-year observations through purposive sampling. Firm value is proxied by Tobin's Q, ERM by the COSO ERM 2017 disclosure index (20 items), IOS by Market-to-Book Value of Equity, and CSR by the GRI Standards 2021 disclosure index (117 items). Data were analyzed using EViews 13 through the Random Effect Model selected through Chow, Hausman, and Lagrange Multiplier tests. Findings - ERM, IOS, CSR, ROE, and DAR simultaneously and significantly affect firm value. Partially, only IOS exerts a significant positive effect and DAR a significant negative effect, while ERM, CSR, and ROE do not reach statistical significance. These results indicate that firm value in this sector is more strongly driven by market-based growth signals than by disclosure-based signals, consistent with signalling theory. Research implications - The informational efficacy of corporate signals is contingent upon their nature and real-time market interpretability. ERM and CSR disclosures require substantially greater substantive depth and credibility to become value-relevant in capital markets, rather than serving as compliance-oriented reporting instruments. Originality - This study integrates ERM, IOS, and CSR simultaneously within a signalling theory framework that unifies two distinct categories of corporate signals: a market-based signal (IOS) and disclosure-based signals (ERM and CSR), demonstrating that market-based growth signals retain superior value relevance over disclosure-based signals in a stable sector context.
The Effects of Profitability and Firm Size on Firm Value: The Mediating Role of Islamic Social Reporting in Jakarta Islamic Index 70 Azura Cahyani Karim; Khairunnisa
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.803

Abstract

Purpose – This study aims to examine the direct effects of profitability and firm size on firm value, alongside evaluating the mediating role of Islamic Social Reporting (ISR) within the context of Sharia compliant companies. Methods – A quantitative explanatory approach is employed, utilizing panel data regression (Random Effect Model) and the Sobel test. The sample comprises 32 companies consistently listed on the Jakarta Islamic Index 70 (JII70) from 2021 to 2024, resulting in 128 observations. Findings – Profitability exerts a positive influence on firm value, whereas firm size demonstrates a negative effect. ISR does not significantly impact firm value nor mediate the relationships between profitability, firm size, and firm value. Research implications – The findings suggest that firm value in this sample is more strongly associated with financial performance than with ISR disclosure. Furthermore, large asset size is negatively associated with firm value, suggesting that managers should emphasize efficient asset utilization rather than mere expansion. Originality – This study provides new empirical evidence from the JII70 index, demonstrating the limited statistical relevance of ISR as a signal for firm value within this specific sample and timeframe. The results contrast with prevailing assumptions regarding ethical investing, suggesting that market valuations in the post-pandemic recovery phase were more strongly associated with direct financial returns and operational agility rather than short-term ISR disclosures.
Implementation Of Green Accounting And Its Impact On Firm Value: Evidence From Islamic Banking In Indonesia Ning Wijayanti; Kukuh Trisnafi; Putri Vella Meliyanti; Dedi Suselo; Binti Nur Asiyah; Agus Eko Sujianto
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.806

Abstract

Purpose - This study aims to analyze the contribution of green accounting practices to firm value in the banking sector by examining the implementation of sustainability principles at Bank Syariah Indonesia and Bank Aladin Syariah. Methods - The research employed a quantitative-descriptive approach with an associative design using secondary data derived from sustainability reports, financial statements, and stock prices during 2021–2023. Data analysis was conducted through descriptive statistics, the Augmented Dickey-Fuller (ADF) stationarity test, Johansen cointegration test, and the Vector Autoregression (VAR) model using EViews 12.0. Findings – The results indicate that all four green accounting indicators Environmental Costs, Resource Use Efficiency, Environmental Liabilities and Provisions, and Environmental Performance Indicators (EPI) positively contribute to firm value. Statistically, EPI showed the strongest influence on firm value. Descriptively, Bank Aladin demonstrated better efficiency and sustainability reporting performance, while BSI excelled in green financing initiatives and the implementation scale of environmental programs. Research implications – The findings imply that green accounting not only fulfills regulatory and sustainability demands but also enhances transparency, operational efficiency, and investor confidence, thereby supporting sustainable corporate value creation in the banking industry. Originality – This study provides empirical evidence on the relationship between green accounting and firm value in the context of Islamic banking in Indonesia by integrating sustainability indicators with econometric analysis through the VAR approach, which remains limited in previous studies.
Financial Vulnerability among Central Java's Middle Class: The Roles of Digital Financial Literacy, Attitude, and Behaviour Ika Neni Kristanti; Syafri Nurrochman; Aris Susetyo
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.822

Abstract

Purpose – This study aims to examine the influence of Digital Financial Literacy and Financial Attitude on Financial Vulnerability through Financial Behavior among middle-class individuals in Central Java. The study was conducted due to the increasing use of digital financial services, which may simultaneously improve financial access and increase financial risks among middle-class communities. Methods – This study employed a quantitative approach using primary data collected through questionnaires distributed to 220 middle-class respondents in Central Java. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among variables. Findings – The results indicate that Digital Financial Literacy positively and significantly affects Financial Behavior (β = 0.320, p < 0.001), and Financial Attitude also positively affects Financial Behavior (β = 0.230, p = 0.002). Digital Financial Literacy was found to have a positive and significant association with Financial Vulnerability (β = 0.654, p < 0.001), contrary to the proposed hypothesis. Meanwhile, Financial Attitude (β = -0.004, p = 0.930) and Financial Behavior (β = 0.097, p = 0.075) do not significantly affect Financial Vulnerability. Furthermore, Financial Behavior does not mediate the relationships between Digital Financial Literacy and Financial Vulnerability (β = 0.031, p = 0.132) nor between Financial Attitude and Financial Vulnerability (β = 0.022, p = 0.130). Research implications – The findings imply that improving digital financial literacy alone may not be sufficient to reduce Financial Vulnerability among middle-class individuals. Policymakers and financial institutions should not only focus on expanding digital financial access and literacy programs but also strengthen financial risk awareness, consumer protection, and responsible digital financial practices. The results also indicate the importance of monitoring the potential negative consequences of excessive digital financial service utilization, such as impulsive spending and overreliance on digital credit facilities. Originality – This study contributes to the Financial Vulnerability literature by highlighting that higher digital financial literacy does not necessarily reduce Financial Vulnerability in the digital era. The findings suggest that increased exposure to digital financial services may simultaneously create greater financial risks for middle-class individuals.
The Mediating Role of Tax Morale in the Relationship Between Perceived Fairness, Trust in Government, and Voluntary Tax Compliance Primandita Fitriandi; Andri Marfiana; Arief Budi Wardana; Imaduddin Zauki
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.823

Abstract

Purpose – This study examines whether tax morale mediates the relationship between perceived fairness, trust in government, and voluntary tax compliance among non-employee individual taxpayers in Indonesia. Methods – A quantitative explanatory design was applied using survey data from 211 non-employee individual taxpayers in the Greater Jakarta area. The data were analyzed using SmartPLS 4 and partial least squares structural equation modeling. Findings – Perceived fairness, trust in government, and tax morale have positive and significant direct effects on voluntary tax compliance among taxpayers in Greater Jakarta. However, perceived fairness and trust in government do not significantly influence tax morale. The trust-to-tax-morale path shows a negative but statistically insignificant coefficient. Specific indirect effects also indicate that tax morale does not mediate the relationships between perceived fairness, trust in government, and voluntary tax compliance. Implications – Voluntary compliance appears to be shaped more by direct institutional perceptions and intrinsic moral motivation than by a sequential mediation mechanism. Policymakers should strengthen fairness, accountability, transparency, and service quality while developing tax education that reinforces moral awareness. Originality – This study contributes to behavioral taxation research by showing that institutional perceptions and tax morale may operate as parallel determinants of voluntary tax compliance in Indonesia’s self-assessment tax system.
Time Pressure and Reduced Audit Quality Behavior: A Meta-Analysis Mukhlas Adi Putra; Tarmizi Achmad
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.829

Abstract

Purpose - This study meta-analyses the relationship between time pressure and reduced audit quality behavior (RAQB) in external auditing, focusing on how deadline-related pressure contributes to behaviors that may weaken audit quality. Method - A PRISMA-informed search was conducted across Scopus, Emerald, EBSCOhost, ProQuest, ScienceDirect, Google Scholar, and backward/forward reference checks. No start-year restriction was applied, and the final search update was completed in May 2026. From 236 identified records, 10 studies met the inclusion criteria for quantitative synthesis after retrieval, screening, classification, and detailed coding. Effect sizes were harmonized into Pearson correlations and pooled using a random-effects model. Findings - The meta-analysis shows a positive association between time pressure and RAQB-related outcomes, with a pooled effect size of r = 0.247, 95% CI [0.198, 0.295], based on 10 studies and 1,634 observations. Heterogeneity is low (I² = 8.3%), indicating relatively consistent effects across the included studies. Sensitivity analyses, prediction interval estimation, Egger diagnostics, and fail-safe N assessment support a cautious but stable conclusion that time pressure is associated with higher likelihood of audit quality-reducing behavior. Research limitations - The focus on external auditors improves construct validity but limits broader moderator analysis and causal interpretation. Some studies report path coefficients rather than zero-order correlations, so the pooled estimate should be interpreted carefully. Originality - This study differs from broader audit-quality reviews by isolating direct evidence on RAQB, RAQP, AQRB, and DAB, thereby estimating the behavioral channel through which time pressure threatens audit quality.
Earnings Management and Firm Value: The Activities of Independent Commissioners and Audit Committees as Proxies For Corporate Governance Muhammad Ilham Pakawaru; Irham Pakawaru; Rika Febby Rhamdhani; Nurlailah
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.837

Abstract

Purpose - This study examines whether corporate governance, through the activities of independent commissioners and audit committees, mitigates earnings management and enhances firm value. Methods - This study employs a quantitative panel data approach using 90 firm-year observations from 18 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during 2019-2023. Winsorization at the 5th and 95th percentiles was applied to Tobin’s Q, earnings management, and leverage, while other variables remained unchanged. Multicollinearity was assessed using the Variance Inflation Factor (VIF), and orthogonalization was applied to earnings management and interaction terms. Hypotheses were tested using Moderated Regression Analysis (MRA) with the Fixed Effects Model (FEM), selected based on the Chow and Hausman tests, using robust standard errors. Findings - Earnings management has a significant negative effect on firm value. Independent commissioners’ activities do not moderate this relationship, where audit committee activities significantly weaken its negative effect. Because audit committee activities are measured by cumulative attendance, the findings reflect monitoring intensity rather than monitoring effectiveness or governance quality. Greater audit committee participation is associated with preserving firm value. Research implications - The findings emphasize the importance of increasing audit committee participation in governance activities. Companies should strengthen oversight quality and corporate governance practices. Originality - This study contributes to the corporate governance literature by examining the moderating roles of Independent commissioners’ activities and audit committee activities. Unlike prior studies relying on structural governance measures, it uses cumulative meeting attendance to capture monitoring intensity, providing a behavioural perspective on corporate governance in Indonesian State-Owned Enterprises (SOEs).
Institutions, Trade Union Effectiveness, and Workers' Bargaining Power: A Comparative Study of Indonesia and Germany Neysa Adelia Nova Abdullah Putri; Rachmad Kresna Sakti; Nugroho Suryo Bintoro
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.853

Abstract

Purpose - This study examines how institutional design shapes the effectiveness of trade unions in strengthening workers' bargaining power. It compares Germany and Indonesia to explain why similar union presence can produce different bargaining outcomes. Methods - This study uses a qualitative comparative design based on secondary data from peer-reviewed journals, institutional reports, and labour regulations. The sources were selected through a structured literature search and analysed using thematic content analysis and a comparative institutional matrix. Findings - The findings show that union effectiveness is shaped less by membership numbers alone than by institutional access, legal recognition, collective bargaining coverage, and formal participation in decision-making. Germany's codetermination, works councils, and sectoral bargaining embed unions in industrial governance. Indonesia's fragmented unions, weak enforcement, limited bargaining coverage, and high informality reduce the practical influence of unions. Research Implications - The study implies that strengthening workers' bargaining power requires institutional reform, not only recruitment of union members. Its limitation is that it relies on secondary qualitative sources and does not statistically test causal relationships across countries. Originality - This study contributes to comparative industrial relations by positioning institutional embeddedness as the key mechanism linking trade union effectiveness to workers' bargaining power in coordinated and fragmented labour regimes.

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