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Shera Afidatunisa
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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 76 Documents
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The Effect of Executive Compensation and Managerial Ownership on Earnings Management with CEO Overconfidence as a Moderating Variable Ni Luh Ayu Karningsih; Anak Agung Gde Putu Widanaputra; I Ketut Yadnyana; Ayu Aryista Dewi
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.v4i1.628

Abstract

Purpose – This study examines the effect of executive compensation and managerial ownership on earnings management, and the moderating role of CEO overconfidence in these relationships within Indonesian non-financial firms. Methods – A quantitative approach was applied using 152 firm-year observations from Basic Materials, Consumer Cyclicals, Consumer Non-Cyclicals, Industrials, and Healthcare companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling was used. Earnings management was measured through discretionary accruals using the Modified Jones Model. Executive compensation was measured as the natural logarithm of top executive remuneration, managerial ownership as the natural logarithm of management share ownership, and CEO overconfidence as the capital expenditure to operating cash flow ratio. Data were analyzed using fixed-effects panel regression with firm-clustered standard errors. Findings – Executive compensation and managerial ownership negatively and significantly affect earnings management, confirming the alignment effect of agency theory. CEO overconfidence does not significantly moderate either relationship; both governance mechanisms remain effective regardless of CEO overconfidence. A supplementary binary overconfidence test shows that managerial ownership is measurement-sensitive. Research implications – The findings suggest that agency theory’s rational-manager assumption explains the direct effects of compensation and ownership. The non-significant moderation effects and measurement sensitivity imply that the interaction between psychological bias and governance mechanisms is context-dependent and proxy-specific. Future research should employ multiple overconfidence measures to define moderation boundaries. Originality – This study simultaneously tests two governance mechanisms and their interaction with CEO overconfidence in one Indonesian model, offering methodological and contextual insight rather than a definitive empirical claim.
Muhammadiyah Values as a Moderator of the Effects of Entrepreneurial Orientation, Financial Literacy, and Digital Leadership on University Performance Acep Suherman; Sri Widyastuti; Nurmala Ahmar
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.v4i1.630

Abstract

Purpose – This study examines how entrepreneurial orientation and financial literacy influence perceived university performance and investigates the mediating role of digital leadership and the moderating role of Muhammadiyah values. The study addresses the limited integration of strategic capabilities and religio-cultural values in higher education performance models. Methods – A quantitative cross-sectional design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 456 leaders of Muhammadiyah and Aisyiyah universities across Indonesia through structured questionnaires. Findings – Entrepreneurial orientation, financial literacy, and digital leadership each have positive and significant effects on perceived university performance. Digital leadership partially mediates the relationships between entrepreneurial orientation and performance, as well as between financial literacy and performance. Muhammadiyah values strengthen the relationship between digital leadership and performance, weaken the relationship between financial literacy and performance, and do not significantly moderate the relationship between entrepreneurial orientation and performance. Research implications – The cross-sectional design and reliance on self-reported leadership perceptions limit causal inference and may introduce common method bias. Future research should employ longitudinal or multilevel designs and incorporate objective performance indicators. Originality – This study demonstrates that religio-cultural institutional values act as differentiated boundary conditions in higher education, selectively strengthening, weakening, or not affecting capability–performance relationships
Capital Structure, Firm Size, and Operational Efficiency on Financial Performance with Good Corporate Governance as a Moderating Variable: Evidence from Indonesian Plastic and Packaging Firms in an Emerging Market Context Gusmarila Eka Putri; Agus Ismaya Hasanudin; Imam Abu Hanifah; Munawar Muchlish
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.v4i1.553

Abstract

Purpose–  This study investigates the determinants of financial performance in the Indonesian plastic and packaging sector by examining the roles of capital structure, firm size, and operational efficiency, with Good Corporate Governance (GCG) as a moderating variable. In cost-sensitive industries characterized by high input volatility, firms often face challenges in translating growth into profitability, making efficiency and governance increasingly critical. Methods – Using a quantitative approach, this study analyzes secondary panel data from 40 firm-year observations during the 2019–2022 period and applies panel data regression combined with Moderated Regression Analysis (MRA). Findings – The results indicate that capital structure and operational efficiency have negative and significant effects on financial performance, suggesting that higher leverage and inefficiency increase financial burden and reduce profitability. In contrast, firm size does not have a significant effect, implying that larger scale does not necessarily improve efficiency due to increased complexity and coordination costs. Furthermore, GCG demonstrates a mixed moderating role, where it significantly weakens the relationship between capital structure and financial performance but does not significantly moderate the effects of firm size and operational efficiency. Research implications – These findings highlight that in emerging market contexts, financial structure and inefficiency tend to act as risk signals rather than value-enhancing mechanisms, emphasizing the importance of cost control and effective governance practices in improving firm performance. Originality – This study offers original empirical evidence by integrating capital structure, firm size, and operational efficiency with Good Corporate Governance as a moderating variable to explain financial performance in Indonesian plastic and packaging firms within an emerging market context.
Exploring The Role Of Qris Digital Payments In The Operational And Financial Performance Of Muslim Msmes In Pamekasan: A Phenomenological Study Khotibul Umam; Umarul Faruq; Nadya Apriza Azizi Faruq; Naili Zulfa Hidayati Hidayati
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.v4i2.378

Abstract

Purpose – This study explores the role of QRIS digital payments in shaping the operational and financial performance of Muslim MSMEs in Pamekasan, focusing on their lived experiences within a socio-religious context. Methods – A qualitative phenomenological approach was employed to understand how Muslim MSME traders experience and interpret QRIS in their daily business activities. Data were collected through in-depth interviews, observations, and document analysis involving 20 Muslim MSMEs from diverse business sectors. The analysis followed phenomenological procedures to identify key themes and capture the essence of participants’ experiences. Findings – QRIS is not merely a payment tool but a practical mechanism embedded in everyday business practices. It improves operational efficiency by enabling faster transactions, reducing cash handling, and simplifying service processes, while also supporting financial management through automated transaction recording and real-time cash flow monitoring. However, its impact on broader business outcomes, particularly transaction growth, remains uneven and depends on customer readiness, digital literacy, and infrastructure conditions. The study further reveals that QRIS adoption is influenced by Islamic values, particularly taysir (ease) and niyyah (intention), which imbue the use of digital payment technology with moral and religious meaning among Muslim MSMEs. Research Implication – This study extends the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) by integrating lived experience and value-based perspectives, while highlighting the importance of strengthening digital ecosystems for MSME sustainability. Originality/value – This study offers a phenomenological perspective that links operational, financial, and religious dimensions in understanding QRIS adoption among Muslim MSMEs
Digital Budgeting And Fiscal Transparency In Local Governments: The Mediating Role Of Public Accountability Okto Irianto; Andi Matuladda; Caecilia Henny Setya Wati
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.v4i2.430

Abstract

Purpose –This study examines the direct and indirect relationships among digital budgeting, leadership commitment, public accountability, and fiscal transparency in local government institutions in Merauke Regency, Indonesia as a developing-region context where empirical research on integrated fiscal transparency mechanisms remains limited. Methods – A quantitative design was employed using a structured questionnaire administered to 105 structural officials across 15 Local Government Agencies (OPD) in Merauke Regency, selected through multi-stage purposive sampling (n = 105; population = 288). Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Common method variance was assessed via Harman's single-factor test (largest factor = 28.4%), and model fit was confirmed (SRMR = 0.067). Findings – Digital budgeting significantly affects public accountability (β = 0.41) and fiscal transparency (β = 0.28), while leadership commitment significantly affects public accountability (β = 0.36) and fiscal transparency (β = 0.25). Public accountability exerts a significant effect on fiscal transparency (β = 0.39) and mediates both antecedent relationships with fiscal transparency (indirect effects: β = 0.16 and β = 0.14, respectively). The model explains 52% of variance in public accountability (R² = 0.52) and 63% in fiscal transparency (R² = 0.63). Research implications – Improving fiscal transparency requires the concurrent development of digital financial systems, strong leadership commitment, and robust accountability mechanisms. Local governments are advised to treat accountability framework strengthening as a priority alongside, rather than subsequent to, digital system investment. Originality – This study advances public sector accounting literature by developing an integrated structural model that simultaneously examines the technological and organizational determinants of fiscal transparency in a developing-region local government context, demonstrating the mediating role of public accountability across both antecedent pathways.
Credit Risk, Operational Efficiency, and Profitability in Collateral-Based Lending: Evidence from Indonesia’s State-Owned Pawnshop Fitria Ayu Lestari Niu; Fanda Daisy Prully Rundengan; Priscilia Christina Sumendap
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.v4i2.444

Abstract

Purpose – Credit risk, operational efficiency, and profitability have been extensively studied in banking, yet evidence from collateral-based non-bank financial institutions remains limited. This study examines the effect of credit risk (NPL) and operational efficiency (BOPO) on profitability (ROE) at PT Pegadaian, the largest state-owned pawnshop in Indonesia. Methods – A quantitative approach is employed using 18 quarterly observations drawn from PT. Pegadaian’s published financial statements for the period Q3 2021-Q4 2025. The analysis applies multiple linear regression, with classical assumption tests, and hypothesis testing employs the T-test (partial) and the F-test (simultaneous). Findings – Credit risk has a significant negative effect on profitability, consistent with risk management theory. Operational efficiency does not significantly affect profitability, which contradicts predictions from efficiency theory. Simultaneously, both variables significantly affect profitability. The model yields an adjusted R-square of 28.4%, indicating that 71.6% of ROE variation is attributable to factors outside the model, including macroeconomic conditions, gold prices, capital adequacy, and fintech competition. Research implications – PT. Pegadaian should prioritize credit risk management to sustain ROE and expand performance monitoring to include external macroeconomic factors. Theoretically, the findings suggest that efficiency theory’s predictions may be context-sensitive when applied to collateral-based institutions. This study is limited by its single-institution design, small sample of 18 observations, and exclusion of macroeconomic and structural variables. Originality/value - Provides an exploratory institution-specific analysis of PT. Pegadaian, as state-owned collateral-based lender, contributing evidence that bank-derived determinants of profitability may not behave uniformly in non-bank financial institutions with distinct cost structure and revenue models.
Financial Behavior in Banking: A Systematic Review with Structured Thematic Synthesis of Risk-Taking and Bank Performance Nuryamin Budi; Wa Ode Nella Arnianti; Ninar Pratiwi; Sri Asyuningsih; Ardian Dasaly; Ovaldin
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.v4i2.495

Abstract

Purpose - This study reviews the relationship between institutional financial behavior and bank performance. Financial behavior is reflected in risk-taking, capital behavior, income diversification, governance-related behavior, and liquidity management. Methods - The study applies a systematic literature review based on PRISMA 2020. From 368 Scopus records, 80 full-text articles were screened. After eligibility assessment, 17 empirical studies were retained for thematic synthesis, with 8 studies highlighted for detailed comparison. Findings - The review finds that institutional financial behavior significantly affects bank performance, but the effects are heterogeneous. Capital behavior tends to improve stability, although it may reduce profitability. Governance-related behavior supports efficiency and risk control. Income diversification generally strengthens profitability and stability, especially during crisis periods. Liquidity behavior may improve returns but can also increase risk exposure. Research Implications - The findings suggest the need for more consistent measurement and stronger integrated frameworks in banking research. They also help managers and regulators balance profitability, stability, governance, and risk management. Originality - This study positions institutional financial behavior as an overarching construct linking capital decisions, risk-taking, governance oversight, liquidity management, prudential reporting, and bank performance assessment.
How Do Transparency, Accountability, And Zakat Literacy Influence Muzakki Trust In Islamic Organizations? A Case Study Of Lazismu Abid Ramadhan; Dahniyar Daud; Muh Akbar
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.v4i2.504

Abstract

Purpose – This study examines the influence of financial reporting transparency, accountability in zakat fund management, and zakat literacy on muzakki trust in LAZISMu, South Sulawesi. Methods – A cross-sectional quantitative study was used. Data were collected using a structured online questionnaire, which was sent to 94 muzakki registered in the LAZISMu South Sulawesi database (N = 1,526). These muzakki were chosen through simple random sampling, with a 10% margin of error, as calculated using the Slovin formula. We used Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to test the proposed relationships between transparency, accountability, zakat literacy, and muzakki trust. Findings – Financial reporting transparency and zakat literacy both demonstrate a statistically significant positive relationship with muzakki trust; conversely, accountability in zakat fund management does not achieve statistical significance within this particular sample. Research implications – These findings suggest that zakat organizations should prioritize accessible financial communication and invest in zakat education programs, particularly in areas with moderate literacy levels, such as South Sulawesi. However, these conclusions are limited to LAZISMu in South Sulawesi. Originality – This study offers a contextual contribution by examining LAZISMu in South Sulawesi a regionally distinct and previously under-studied institutional context characterized by comparatively lower zakat literacy scores and provides evidence-based recommendations for trust-building in regional Islamic philanthropic institutions.
The Earnings Quality as a Partial Transmission Channel Between Corporate Governance and Firm Value: Evidence from Indonesian Manufacturing Firms Robin; Etty Sri Wahyuni
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.v4i1.524

Abstract

Purpose – This study examines whether earnings quality serves as a transmission mechanism linking Good Corporate Governance (GCG) to firm value, addressing inconsistent findings in prior literature. The key argument is that GCG does not directly enhance firm value but operates indirectly by first improving reported earnings quality, which the market subsequently rewards.Methods – This study analyzes 435 observations from 87 manufacturing companies listed on the Indonesia Stock Exchange (2019–2023). The primary analysis employs panel data regression with firm fixed effects and year dummies using Stata 17, complemented by pooled OLS path analysis in SPSS 27 as a robustness check. GCG is proxied by independent commissioners, audit committee size, institutional ownership, and managerial ownership. Earnings quality is measured using the McNichols model, and firm value by Tobin's Q. Mediation is tested through the Sobel Test and Bootstrapping (5,000 resamples) via PROCESS Macro Hayes.Findings – Independent commissioners (β = 0.194; p < 0.01) and institutional ownership (β = 0.237; p < 0.01) are positively associated with earnings quality, while managerial ownership is negatively associated (β = −0.142; p < 0.05). Audit committee size shows no significant association (p = 0.082). Earnings quality is positively associated with firm value (β = 0.318; p < 0.01). Bootstrapped indirect effects indicate that earnings quality partially mediates three of four GCG–firm value paths.Research implications – The sample is confined to manufacturing companies, limiting cross-sector generalizability. GCG measurement covers four mechanisms, excluding dimensions such as board meeting frequency and audit committee expertise. The observational design precludes definitive causal claims; associations are interpreted within the theoretical framework.Originality – This study provides evidence consistent with earnings quality serving as a potential transmission mechanism in the GCG–firm value relationship, a pathway with limited evidence in developing countries. The 2019–2023 period provides unique insight into GCG resilience under pandemic disruption and recovery. Future research should expand cross-sector samples and employ multidimensional earnings quality proxies.
The Anatomy of Tax Avoidance: Do Related Party Transactions, Inventory Intensity, or Foreign Ownership Play a Role? Husniatul Qorina; Made Duddy Satyawan
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.v4i2.594

Abstract

Purpose – Related-party transactions, foreign ownership, and inventory intensity have been examined separately in other sectors. However, the basic materials sector has largely been exclude from studies combining these three factors. Yet this sector, while economically significant, is prone to tax avoidance practices. The urgency of this research lies in identifying specific triggers within the sector, so that tax oversight policies can be more effectively targeted. Methods – Secondary data were collected from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) and company websites for the period 2015–2024. Tax avoidance was proxied by the effective tax rate (ETR). The analysis was conducted using panel data regression (FEM) with Stata 17. Findings – Related-party transactions and inventory intensity are negatively and significantly associated with the ETR, indicating higher levels of tax avoidance. Foreign ownership shows a positive but insignificant trend. The model is statistically valid, but the explained variance of the dependent variable is relatively small, with an R² within of 27.72%. Research implications – Since the sample covers only the raw materials sector, these findings can not be generalized to other sectors. Furthermore, the low R-squared value indicates that there are still many other factors outside the model that influence tax avoidance. Nevertheless, these results can still serve as an initial reference for tax authorities to scrutinize related-party transactions and inventory levels in this sector. Originality – The novelty lies in the simultaneous integration of three variables in the raw materials sector over the 2015–2024, an area that has rarely been studied before. This contribution enriches the empirical evidence. Moving forward, additional variables should be explored given the limited R-squared value.

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