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INDONESIA
Jurnal Akuntansi & Auditing Indonesia
Published by Universitas Islam Indonesia
ISSN : 14102420     EISSN : 25286528     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely author's responsibility. The editorial board may edit without changing the substance of the papers.
Arjuna Subject : -
Articles 397 Documents
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Beyond compliance: How financial reporting practices shape tax behavior among growing MSME’S Sari, Nur Zeina Maya; Sondari, Tanty; Hadiana, R. Nana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the influence of entrepreneurial attitude on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with financial reporting compliance as a mediating variable and religiosity and patriotism as moderators. A survey of 500 MSME owners in West Java, Central Java, and East Java was conducted. The results show that a strong entrepreneurial attitude, which is marked by proactiveness and responsibility, positively affects tax compliance. Financial reporting compliance significantly mediates this relationship, as orderly financial reporting leads to better tax compliance. Additionally, religiosity and patriotism strengthen the link between entrepreneurial attitude and tax compliance, as business owners who uphold moral and national values are more likely to fulfill their tax obligations. These findings offer practical implications for policymakers, highlighting the need to enhance financial literacy, promote ethical entrepreneurship, and provide tax education grounded in social and national values.
Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism Handoyo, Sigit; Febriani, Ninditya Wahyu
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study aims to analyze the factors that influence audit quality, namely the audit committee, audit tenure, audit fee, PAF (Public Accounting Firm) rotation, and client company size. The population in this study were all manufacturing companies on the Indonesia Stock Exchange for the 2019-2022 period and the sample of this study was 76 manufacturing companies that met the sample criteria during the study period. The sampling technique in this study used the purposive sampling method and used logistic regression to analyze. Based on the study, it can be concluded that the audit committee, audit tenure, and PAF rotation do not have an effect on audit quality. Meanwhile, audit fees and client company size have a positive effect on audit quality. This shows that large companies are able to pay high fees to auditors will obtain quality audit results. The implications of this study indicate that there is a tendency that auditors in Indonesia will work as well as possible if they get a promising fee, so it is necessary to emphasize to auditors the importance of a professional attitude that a professional's work does not only depend on the fee they get.
The role of institutional quality in moderating tax revenue, revenue-sharing funds from natural resources, and government expenditure on inclusive economic growth Meliza, Meliza; Ulum, Akhmad Samsul
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study aims to provide empirical evidence regarding the influence of tax revenue, revenue-sharing funds from natural resources, and government expenditure on the inclusive economic growth of district and city governments in Indonesia, and the role of institutional quality in moderating these relationships. This study used panel data, with an observation period of 2019–2023 across 515 district and city governments in Indonesia. A total of 2,575 observations of the final sample data were obtained using a purposive sampling method, and the hypothesis testing used Partial Least Squares Structural Equation Modelling (PLS-SEM). The PLS-SEM analysis revealed that tax revenue and government expenditure move in the same direction as inclusive economic growth in district and city governments in Indonesia. However, revenue-sharing funds from natural resources have a negative impact on inclusive economic growth. Institutional quality successfully moderates the effect of tax revenue mobilisation and government expenditure on inclusive economic growth. However, it fails to moderate the relationship between revenue-sharing funds from natural resources and inclusive economic growth.
The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs Ridhawati, Rini; Suryantara, Adhitya Bayu; Nurabiah, Nurabiah; Indriani, Eni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study aims to investigate the influence of intrapersonal (cognitive) factors, internal business conditions, and technology integration in operations on accounting behavior among MSMEs. This study uses a two-phase sequential quantitative design, comprising two tests: the Binary Logistic Regression Test to determine the relationship between internal condition factors and accounting adoption, and the SEM-PLS Test to examine the influence of cognitive ease on the utilization of accounting information, including IMR as a control variable. Initial data were obtained through distributing questionnaires to 250 MSMEs in Mataram City, selected using purposive sampling. The results of this study indicate that there is a relationship between the variables of third-party credit and digital payments on the preparation of accounting information. Meanwhile, the variables of business age, business form, and accounting training have no relationship with the preparation of accounting information. Furthermore, it is known that there is a positive influence between repeated experience and the utilization of accounting information. In contrast, the variable of avoiding strain has no effect on the utilization of accounting information in the MSMEs studied.
Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax) Shelvi, Shelvi; Rachdian, Adinda Oktaviani; Pawitan, Gandhi; Sari, Diana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study explores public sentiment toward Indonesia’s new digital tax administration system, known as Coretax, by analyzing conversation among tax-savvy users in a WhatsApp Group. Public sentiment was analyzed by examining more than 53,000 messages using a lexicon-based approach to classify them into positive, negative or neutral categories. The findings reveal that negative sentiment dominates (39%), indicating frequent technical issues, procedural confusion, and access problems during Coretax’s early implementation phase in 2025. However, neutral (31.5%) and positive (29.5%) messages show that users also shared information and expressed appreciation, especially during successful interactions. Spikes in communication occurred during major events such as webinars and statutory tax filing deadlines. This study provides a novelty using real-time peer-to-peer digital conversations to capture how knowledgeable users experience tax digitalization in its earliest months. The findings suggest that user-oriented design, clearer guidance, and responsive communication are essential for improving user experience in digital tax reforms.
The effect of ESG performance on firm value: financial performance as a mediating variable Rayis, Dzulhijah Alkayyis; Juanda, Ahmad; Wicaksono, Agung Prasetyo Nugroho
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) performance on firm value, utilizing financial performance as a mediating variable. This study aims to fill a gap in the literature by examining the indirect effect of financial performance on the link between ESG and firm value, utilizing a sample of 24 non-financial businesses listed on the Indonesia Stock Exchange (IDX) from 2017 to 2024. A quantitative methodology was utilized, employing panel data regression analysis via the Fixed Effects Model (FEM) to examine the data, supplemented by tests for heteroskedasticity, endogeneity, and the Sobel and Hayes Model 4 to reinforce the findings. This study's innovation resides in employing financial performance as a mediator, offering fresh perspectives on how ESG activities might indirectly augment firm value via enhanced financial performance. The findings demonstrate that ESG performance significantly enhances firm value, but financial performance does not directly affect firm value in the majority of models. Financial performance serves a crucial mediating function in enhancing the connection between ESG performance and firm value. It is advised that organizations amalgamate sustainability initiatives with proficient financial management to augment long-term firm value. A subsequent study will investigate additional variables, including governance characteristics, and increase the sample size to corroborate these findings across diverse industries.
ESG performance and dividend policy: The moderating role of family ownership in Indonesia Prahbawati, Ni Komang Wahyu Trisna; Isnalita, Isnalita
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the effect of ESG performance on dividend policy and analyzes the moderating role of family ownership in Indonesian non-financial firms. Using a quantitative approach, multiple linear and moderated regression analyses were conducted on data from 208 firms listed on the IDX between 2019 and 2023, sourced from OSIRIS, Bloomberg, and company reports through purposive sampling. The findings show that ESG performance positively and significantly affects dividend policy, supporting stakeholder theory that emphasizes corporate responsibility and long-term stability. However, family ownership weakens this positive relationship, aligning with agency theory’s Type II conflict between controlling and minority shareholders. These results suggest that regulators, investors, and managers should consider ownership structure when developing dividend and sustainability policies. This study contributes novel empirical evidence by integrating ESG performance, dividend policy, and family ownership within a single framework in Indonesia’s emerging market, where family control remains prevalent.

Page 40 of 40 | Total Record : 397

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