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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 52 Documents
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Governance Mechanisms and Financial Reporting Quality: The Moderating Role of Leadership Commitment Tenripada; Andi Mattulada; Abdul Kahar; Andi Chairil Furqan; Muhammad Ikbal Abdullah
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.349

Abstract

Purpose – This study examines how internal governance mechanisms and leadership commitment influence the quality of financial reporting in Indonesian local governments. While prior studies emphasize the role of internal control systems and internal audit functions in strengthening public sector accountability, empirical evidence on how leadership commitment interacts with these mechanisms remains limited. This study therefore investigates whether leadership commitment strengthens or alters the relationship between audit findings, internal control maturity, internal audit capability, and financial reporting quality. Methods – This research employs a quantitative approach using panel data from Indonesian local governments. The dataset consists of 2,580 observations derived from audit reports, SPIP maturity assessments, APIP capability evaluations, and local government financial statements. To examine the moderating role of leadership commitment, this study employs Moderated Regression Analysis (MRA) using an interaction approach. Findings – The results show that audit findings are negatively associated with financial reporting quality, whereas SPIP maturity and APIP capability exhibit positive and statistically significant effects. Leadership commitment, proxied by the rate of follow-up on audit recommendations, functions as a conditional moderator. It significantly mitigates the adverse impact of audit findings but simultaneously weakens the positive influence of institutional oversight mechanisms on financial reporting quality.Research implications – The findings highlight that improving financial reporting quality in local governments requires strengthening internal control maturity and internal audit capability while ensuring that leadership commitment reinforces, rather than substitutes, institutional governance mechanisms to sustain effective and credible public financial accountability.Originality – This study contributes to public sector accounting literature by demonstrating that leadership commitment does not always reinforce governance mechanisms and may instead create a decoupling effect between formal institutional controls and financial reporting outcomes.
The Effect of Current Ratio and Debt-to-Equity Ratio on Firm Value: The Moderating Role of Profitability in Transportation and Logistics Firms Listed on the Indonesia Stock Exchange (2020–2024) Edi Suyitno; Rilla Gantino; Ratna Susanti
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.380

Abstract

Purpose - This study aims to examine how liquidity, leverage, and profitability influence firm value in the transportation and logistics subsector listed on the Indonesia Stock Exchange (IDX), while also investigating the moderating role of profitability in shaping market responses to financial policies. The research is motivated by inconsistent empirical findings regarding the relationships between liquidity, capital structure, and firm value, particularly in asset-intensive industries that are sensitive to economic fluctuations. Methods - Using a quantitative explanatory design, the study analyzes secondary data obtained from publicly available financial statements and market information of transportation and logistics firms listed on the IDX during the 2020–2024 period. The unit of analysis is firm-year observations, with an initial dataset of 130 observations that was refined through screening and normalization procedures to 117 observations suitable for analysis. Hypotheses were tested using moderated regression analysis (MRA) estimated through pooled ordinary least squares. Findings - The results show that leverage, measured by the debt-to-equity ratio (DER), has a negative and statistically significant effect on firm value, while liquidity measured by the current ratio (CR) does not have a significant direct effect at the 5 percent level. Profitability, proxied by return on assets (ROA), shows a significant negative coefficient in the baseline model; however, interaction analysis reveals that profitability strengthens the relationship between liquidity and firm value and weakens the negative effect of leverage. These findings indicate that investors evaluate liquidity and financing decisions differently depending on the firm’s profitability condition. Research Implication - The study is limited by the use of pooled regression and by the reduced sample size after data screening. Nevertheless, the research contributes to corporate finance literature by integrating liquidity, leverage, and profitability within a moderated framework and provides managerial insights for improving financial policy decisions in capital-intensive industries. Originality - The research contributes to corporate finance literature by integrating liquidity, leverage, and profitability within a moderated framework

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