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EL-MUHASABA
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
El Muhasaba:Jurnal Akuntansi adalah jurnal berkala Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang yang terbit dua kali dalam satu tahun, yaitu Januari dan Juli. Bidang keilmuan yang diterima dalam jurnal ini adalah Akuntansi, Auditing, Sistem Informasi, Perpajakan, Akuntansi Syariah.
Arjuna Subject : -
Articles 251 Documents
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The Impact of Board Diversity on Financial Performance: Firm-Level Evidence in Nigeria Dada, Olawale Bamidele; Gbadebo, Adedeji Daniel; Ibrahim, Majeed Ajibola
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.33818

Abstract

Purpose: The study aims to investigate whether specific dimensions of board diversity enhance firm performance. Method: Panel data from the period of 2015 and 2022, covering 20 listed firms, were analyzed using both OLS and Fixed Effects techniques. Board diversity variables included the proportion of female directors, board members with PhDs, and foreign directors. Control variables included firm age, leverage, asset size, CSR experience, and board size. Two measures of financial performance were used: return on assets (ROA) and return on equity (ROE). Results: The results indicate that the female board has a positive but insignificant effect on ROA and a negative, though also insignificant, effect on ROE. PhD board members show a negative effect on ROA and a weak positive effect on ROE. Foreign board members exhibit mixed effects, positively influencing ROE but negatively associated with ROA, with both insignificant. The Fixed Effects results confirm these patterns, with all board diversity variables showing insignificant impacts. Implications: The findings suggest that while board diversity is a socially valuable governance goal, its financial impact may be limited or context-specific in Nigeria’s industrial and commercial sectors. Regulators and policymakers are encouraged to mandate greater transparency in board composition disclosures, allowing stakeholders to better assess the strategic and symbolic value of board diversity. Novelty: This study contributes to the limited empirical literature on corporate governance in sub-Saharan Africa. It provides robust, model-based evidence on how different dimensions of board composition interact with financial outcomes in the Nigerian context.
The Role of ESG Factors in Shaping Financial Performance: Insights from Malaysia’s Industrial Landscape Afani, Moh.; Abdani, Fadlil; Hafizi, Muhammad Riza
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31252

Abstract

Purpose: This study aims to analyze the effect of ESG on the financial performance of energy and materials sector companies listed on Bursa Malaysia from 2021 - 2023. Method: This research uses a quantitative approach with a purposive sampling technique, and 23 companies were obtained as samples. Data was obtained from Refinitiv Eikon and financial statements, and SPSS 30.0 was used. To analyze the data. Companies that did not have complete ESG data from 2021-2023 were excluded from the analysis. Results: The results of this study show that environmental performance has a significant negative effect on financial performance, social performance has no significant direct effect on financial performance, while governance has a significant positive impact on financial performance. Implications: This study provides strategic recommendations for companies, investors, and regulators in managing sustainability issues to support sustainable long-term value creation. Novelty: This study focuses on energy and basic materials companies listed on Bursa Malaysia, an emerging market that is still relatively rare in the ESG literature. Meanwhile, most of the previous studies focused on developed countries that have stricter ESG regulations and more mature sustainability implementation.
The Effect of Financial Performance on Audit Delay with Firm Size as Moderation Wafi, Muhammad Ismail Hibatul; Wuryaningsih, Wuryaningsih; Nisa, Risya Khaerun
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.32389

Abstract

Purpose: This study examines the effect of profitability, solvency, and liquidity on audit delay, with Firm size as a moderating variable. The healthcare sector was chosen due to its strict regulations, service stability, and reporting complexity exacerbated by the impact of the COVID-19 pandemic, making it relevant to study. Method: Research using logistic regression analysis with the assistance of EViews 12 in healthcare sector companies using purposive sampling method. Results: The research results indicate that the variables of profitability and solvency have an impact on audit delay, whereas the liquidity variable does not affect audit delay. Regarding the firm size variable, it can moderate the influence of profitability and liquidity on audit delay, while the firm size cannot moderate the impact of solvency on audit delay. Implications: These results emphasize the importance of transparency and financial management in reducing audit delays in the healthcare sector. The findings are helpful for auditors and regulators in improving audit efficiency and timeliness of financial reporting. Novelty: This research focused on the healthcare sector in Indonesia, which is an innovation from the study conducted by Anggraini et al. (2024). The study employed Return on Equity (ROE) measurement to identify profitability variables.
The Role of Digital Transformation in Managerial Accounting Practices: Empirical Study of Indonesian Companies Mutmainah, Mutmainah; Nadiar, Rahmi; Alfikri, Rahmatullah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.33221

Abstract

Purpose: This research investigates the impact of digital transformation on managerial accounting practices in Indonesian companies, aiming to enhance efficiency and decision-making accuracy by understanding how digital tools reshape accounting roles and strategic functions. Method: The study employed a mixed-method design, combining quantitative data from questionnaires distributed to 40 purposively sampled management accountants with qualitative insights from a systematic literature review. This integration of empirical data from Indonesian practitioners and synthesized knowledge from existing literature offers a holistic view, enhancing the validity and depth of understanding. Data were analyzed using descriptive statistics, regression, and thematic synthesis. Results: Findings show that digital transformation significantly improves financial reporting accuracy and speeds decision-making. Human resource readiness and strategic technology integration are identified as key success factors. Implications: The research highlights how digital adoption enhances financial control and competitiveness. It provides practical guidance for firms on continuous training and robust cybersecurity policies, potentially informing industry best practices and regulatory frameworks for digital accounting in Indonesia. Novelty: This study uniquely integrates empirical quantitative data directly from Indonesian managerial accountants with a comprehensive systematic literature review, offering fresh, context-specific insights into digital accounting transformation not extensively covered by prior global studies.
Kualitas Laporan Keuangan Zakat: Literature Review Study Aryuna, Wemi; Novia, Aidil; Pratiwi, Maisya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.31979

Abstract

Purpose: This study aims to conduct a literature review study on the quality of zakat financial reports (KLK) at BAZNAS and LAZ in Indonesia. Method: This study used 30 journal articles published in the Google Scholar database indexed by SINTA 1-4 and Google Scholar, articles were selected through inclusion and exclusion criteria using the PRISMA flow diagram. Results: This study found that most of the research on KLK zakat discussed the factors that influence KLK zakat, the most widely used method is quantitative with a descriptive approach, the theory that is often used is stewardship theory, with the most widely studied variable being internal control. Implications: This study shows that there are 12 factors that influence KLK that can be considered by BAZNAS/LAZ to improve the KLK produced. Currently, it is found that research studies on KLK zakat are still very limited. Novelty: This study provides significant contributions through a literature study approach, which integrates findings from previous studies to provide more comprehensive and in-depth information. In addition, this study also fills the research gap by applying literature studies in the context of the quality of zakat financial reports, which has never been done before.
How Firm Size Moderates the Impact of Intellectual Capital, CSR, and Capital Structure on Financial Performance? Jamilah, Mar Atul; Kholilah, Kholilah; Kartikasari, Nungki
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.36793

Abstract

Purpose: This study aims to examine the effect of intellectual capital, CSR, and capital structure on financial performance, as well as to examine the role of company size as a moderating variable in financial sector companies in Indonesia. Method: This study uses a quantitative approach with panel data regression analysis and Moderated Regression Analysis (MRA) techniques using EViews software. The sample consists of 53 financial sector companies listed on the Indonesia Stock Exchange in 2021–2023 with a total of 159 observations. Results: The results show that intellectual capital has a positive and significant effect on financial performance. Conversely, CSR and capital structure do not have a significant effect on financial performance. In addition, company size has been shown to moderate the effect of intellectual capital on financial performance, but does not moderate the relationship between CSR and capital structure on financial performance. Implications: The findings of this study have practical implications for financial sector companies to prioritise the management of intellectual capital as a strategic asset in improving financial performance. In addition, the results of this study also contribute academically to enriching the literature on internal factors that influence the financial performance of financial sector companies. Novelty: The novelty of this study lies in the use of the latest data from Indonesian financial sector companies for the period 2021–2023 and the testing of company size as a moderating variable in an empirical model, which is still relatively rarely studied in the context of the financial sector.
Audit Attributes and Financial Reporting Quality in Nigeria: Evidence from Deposit Money Banks Ibrahim, Majeed Ajibola; Gbadebo, Adedeji Daniel
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.33817

Abstract

Purpose: The issue of high-quality financial reporting is of concern to financial report users and the entire economy since it influences financial decisions. This paper examines the relationship between audit attributes and the financial reporting quality of deposit money banks (DMBs) in Nigeria. Method: The paper applied the Generalized Least Square (random effects) regression to analyze how audit fees, audit firm independence, auditor tenure, and other controlled variables affect the quality of financial reporting of DMBs during 2014–2022. Results: The findings reveal that the main variables—audit fees, auditor tenure, and audit firm independence: have positive and significant impacts on financial reporting quality. Specifically, a unit change in audit fees, auditor tenure, and audit firm independence increases earnings quality by 0.104, 0.081, and 0.223, respectively. When client asset size, audit firm type, and firm growth are controlled for, they also exert positive and significant effects on financial reporting quality. Implications: The findings have implications for DMBs, capital market stakeholders, and the broader economy. The study recommends measures to ensure enhanced financial reporting quality for Nigerian DMBs, including the need for management and regulatory bodies to place strong emphasis on the independence of audit firms in all facets of auditors’ work. Novelty: This study contributes to the financial reporting literature by empirically demonstrating how specific audit attributes improve financial reporting quality in Nigeria’s banking sector, offering evidence from a developing economy context that has been underexplored in prior research.
Cultural Accounting and Digital Technology: Preserving Bantengan Art in the Modern Era Pangestu, Alya Diajeng; Purwanti, Lilik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.37188

Abstract

Purpose: This study aims to analyze how cultural accounting practices can be applied, especially in Bantengan arts, and analyze how the role of social media is used to preserve culture, especially among young people and the community. Method: This study uses an interpretive paradigm conducted using an ethnomethodology approach. Results: The results of this study indicate that although the group, especially Satrio Mboys, does not use formal accounting standards, they have implemented practices with record-keeping based on trust, with social openness, and moral responsibility effectively done by mobilizing resources in their culture, by utilizing digital technology, Especially, social media has also influenced the existence and introduced art to Bantengan, especially to the younger generation and the wider community. Implication: This study has focused on the importance of combining local cultural values with digital technologies used to support the sustainability of traditional arts. Novelty: The results of this study provide a new perspective by combining cultural accounting and digital technology that are used to preserve traditional arts, especially in the modern era.
Determinan Penghindaran Pajak: Moderasi Keterbatasan Keuangan Agustin Wulandari, Nia Rifvany; Nur Aisyah, Nadya Fitriyah; Silvida, Fitra Ria; Wardhana, Rony
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.34396

Abstract

Purpose: This study aims to examine the effect of corporate risk, capital intensity ratio, and family ownership on tax avoidance, by considering financial constraints as a moderating variable. Method: This study uses data of 225 observations from the cen sus technique where all LQ45 companies on the Indonesia Stock Exchange are the research sample. The data were analyzed using the Partial Least Square (PLS) approach with the help of SmartPLS software. Results: The results show that corporate risk and family ownership have a positive and significant effect on tax avoidance. The capital intensity ratio does not show a significant effect. Financial constraints significantly moderate the relationship between family ownership and tax avoidance in a negative direction. Implication: This study enriches tax avoidance literature by highlighting the role of ownership structure and internal financial conditions, offering valuable insights for tax policy and fiscal oversight. Novelty: The study introduces financial constraints as a moderator in the link between family ownership and tax avoidance—an underexplored area in Indonesian public companies—using LQ45 firms to reflect real market dynamics.
The Role of Artificial Intelligence in the Influence of Auditor Abilities on Audit Quality Fadli, Muhammad; Marietza, Fenny
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.34970

Abstract

Purpose: This study aims to investigate the influence of auditor abilities on audit quality, with artificial intelligence (AI) as a moderating variable, addressing inconsistencies in prior research and exploring the potential role of AI in enhancing this relationship. Method: A quantitative approach was employed, utilizing questionnaires to collect data from 43 external and government auditors in Bengkulu City. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) to examine the relationships between variables. Results: The findings reveal that auditor abilities have a significant and positive impact on audit quality. However, the moderating effect of AI on this relationship was found to be insignificant, indicating limited integration of AI in current auditing practices in the region. Implications: The study underscores the importance of developing auditor skills and leveraging AI to potentially enhance audit quality in the future. It highlights the need for further technological adoption in auditing practices to fully realize AI's potential benefits. Novelty: This research contributes to the literature by integrating AI into the discourse on auditor competence and audit quality, offering a fresh perspective on the interplay between human skills and technological advancements in the auditing domain.

Page 25 of 26 | Total Record : 251

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