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Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
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TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol. 26 No. 1 (2025)" : 10 Documents clear
Determinants of Profitability in Manufacturing: A Comprehensive Analysis Muhammad Muharror Fuadi; Nurma Gupita Dewi
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.01

Abstract

Profitability is a description of a company's ability to make a profit. The urgency of researching corporate profitability lies in its critical role as a primary indicator of a company’s financial health, sustainability, and competitive advantage. The study used the dependent variable Profitability, while the independent variables were capital structure, leverage, and company size. The population used was all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data collection technique employed in the study was a combination of the documentation method and purposive sampling, which produced samples that met the research criteria. The research sample consisted of 18 companies with 54 observations. The data analysis technique in this study employed multiple linear regression analysis, previously tested against classical assumptions to obtain the Best Linear Unbiased Estimate (BLUE). The results of this study indicate that capital structure and leverage have a negative but statistically insignificant effect on profitability. In contrast, company size has a positive but statistically insignificant effect on profitability.
The Contribution of the Internal Audit Function, Audit Committee, and External Auditor Quality in Shortening Audit Report Lag in the Pre- and During-COVID-19 Pandemic Era Fauzia, Syifa; Rosidi
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.03

Abstract

Delay in submitting annual financial reports is still a phenomenon in companies going public. The large number of audit report lag phenomena makes companies need to find ways to shorten it. This study aims to determine the effect of internal audit function, audit committee, and external auditor quality on audit report lag before and during the COVID-19 pandemic. This study applies a causal associative design through a quantitative approach. The population includes consumer services sub-sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, from which the samples of 132 observable data from 22 companies are selected through purposive sampling. The results of the multiple linear regression analysis utilizing SPSS 26.0 exhibit that the internal audit function and audit committee have no effect on audit report lag, both before and during the Covid-19 pandemic, while the external auditor quality has a significant effect on audit report lag during the Covid-19 pandemic.
The Influence of Time Budget Pressure, Job Stress, Work-Life Balance, and Internal Locus of Control on Audit Quality with Auditor Dysfunctional Behavior as a Mediator Yeney Widya Prihatiningtias; Fia Annahdliyah Khairani
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.02

Abstract

This study aims to examine the effect of time budget pressure, work stress, work-life balance, and internal locus of control on audit quality with dysfunctional auditors as mediators. The population in this study is auditors who work at Big Ten KAPs in Indonesia. The sample for this study was 101 auditors who had conducted audits. Data collection is done by the survey method. The data analysis technique used was path analysis, which was processed using SPSS software. The study results showed that time budget pressure, work stress, and work-life balance had a positive effect on dysfunctional auditors. Meanwhile, the internal locus of control had a negative effect on dysfunctional auditors. Other results showed that time budget pressure, work stress, work-life balance, and internal locus of control had a positive effect on audit quality. Meanwhile, dysfunctional auditors had a negative effect on audit quality. Overall, the results of the path analysis showed that dysfunctional auditors are unable to mediate the effect of time budget pressure, work stress, work-life balance, and internal locus of control on audit quality.
Uncovering the Determinants of Auditor Switching Adyatma Daniswara, Vincentius; Amirya, Mirna
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.04

Abstract

Research related to auditor switching determinants is important to provide stakeholders with an understanding of the factors that influence auditor switching so that it can be used as a basis for their decision-making. This study aims to examine the effects of going concern audit opinions, audit delay, auditor reputation, and financial distress on auditor switching, which is proxied using dummy variables based on agency theory, in transportation and logistics companies listed on the Indonesia Stock Exchange. Using purposive technique, 100 samples from 25 companies were collected. Those secondary data were obtained from financial statements for the 2020–2023 period available on the Indonesia Stock Exchange (IDX) or the sample companies’ websites and were analyzed using logistic regression in SPSS version 25. The findings show that auditor reputation has a negative effect on auditor switching, while going concern audit opinions, audit delay, and financial distress have no effect on auditor switching. This study implies that auditor reputation can guide investor and creditor decisions, and management should retain reputable auditors to uphold audit quality and trust, while considering other factors influencing auditor switching. This study enhances prior research by using the Altman Z-score for financial distress and a three-tier classification of auditor reputation that provides more comprehensive findings for stakeholders in evaluating auditor switching decisions.
Development Of a Sustainability Accounting Model Based on a Pentuple Bottom Line for UB Forest Wooden Crafts Production Sukoharsono, Eko Ganis
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.10

Abstract

This study aims to develop young farmers at UB Forest as souvenir wood craftsmen using a sustainable accounting model based on the triple bottom line. This study was conducted using a participatory method involving the community and youth around UB Forest. Community participation in the community service that has been implemented is quite high, indicated by the community's enthusiasm in carrying out a series of programmed activities. The results of this study are that the people (social) aspect focuses on improving the skills and insights of the community and youth around UB Forest regarding wood crafts and their potential for development. The planet (environmental) aspect focuses on utilizing UB Forest's natural resources without damaging the environment and biodiversity in UB Forest and practicing environmental sustainability. The profit (economic) aspect focuses on increasing income and creating alternative incomes for the community and youth in the UB Forest area. Increased income is obtained from the sale of wood crafts in the form of souvenirs and other products. The phenol technology aspect focuses on the introduction of new and modern technologies that can be used in the production process. Currently, modern technology cannot be used because the wood craft business is still in the development stage, so a technological needs analysis is needed first. Furthermore, the prophetic (spiritual) aspect focuses on enhancing the spirituality of the community and youth in the UB Forest area. This spiritual enhancement is implemented through religious education in the form of spiritual studies involving religious leaders.
The Effect of Related Party Transactions on Audit Report Lag with Political Connections as a Moderating Variable Hakim, Rhanisa Putri; Achmad, Komarudin
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.07

Abstract

This study aims to examine the positive effect of Related Party Transactions (RPT) on Audit Report Lag (ARL) with political connections as the moderating variable. The population consists of non-cyclical sector companies, specifically, the food and beverage sub-sector listed on the Indonesian Stock Exchange (IDX) during the period of 2020-2022, from which 87 sample companies with a total of 132 observable secondary data of company annual reports are obtained. The results of the moderation regression analysis reveal that the RPT values in purchases and other liabilities have a negative effect on ARL. Furthermore, political connections negatively moderate the relationship between ARL and RPT in purchases, and positively moderate the relationship between ARL and RPT in purchases and receivables.
Factors Affecting the Timeliness of Company Financial Reporting Sih, Agnes Cahyaning; T., Sutrisno
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.06

Abstract

This study aims to analyze the factors (managerial ownership, public ownership, company size, company age, and auditor quality) affecting the financial reporting timeliness of companies listed on the Indonesia Stock Exchange during the 2020-2021 period The population of this study includes 724 companies listed on the Indonesia Stock Exchange between 2020 and 2021, from which samples of 587 companies according to the criteria are selected through purposive sampling.  This study uses the logistic regression analysis method. Model testing in this study uses the Statistical Package for the Social Sciences (SPSS) version 27 data processing tool. The results of this study suggest that company size has a positive effect on the timeliness of financial reporting. Auditor quality has a positive effect on the timeliness of financial reporting. Public ownership has a negative effect on the timeliness of financial reporting. Managerial ownership has no effect on the timeliness of financial reporting. Company age has no effect on the timeliness of financial reporting.
Financial Report Integrity of Banking Companies on the Indonesian Stock Exchange from 2020 to 2023 Gusti, Kanaya Pinaring
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.05

Abstract

This study aims to empirically examine the effect of leverage, profitability, financial distress, audit quality, and institutional ownership on the integrity of financial statements of banking companies listed on the Indonesian Stock Exchange (IDX) during 2020–2023. Using a quantitative approach, this research employs secondary data obtained from the companies’ annual reports published on the official IDX website and collected through documentation. A total of 164 observations were selected using the purposive sampling method and analyzed through multiple linear regression. The findings reveal that profitability significantly affects the integrity of financial statements, as it influences the transparency of financial information. However, leverage, financial distress, audit quality, and institutional ownership are found to have no significant effect on financial statement integrity, possibly because companies experiencing high leverage and financial distress tend to adopt conservative accounting practices to maintain public trust.
Identification of Digital Sharia Banking Development as a Catalyst for Sharia Financial Inclusion in Indonesia Tamami, Muhammad In’amullah; Anggraini, Ika Khusnia
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.09

Abstract

The banking industry has undergone a technological revolution, leading to the emergence of digital banks that offer technology-based services accessible through smart devices. This has had a positive impact on financial inclusion by providing easier access to banking services to a wider community. However, the growth of Islamic banking has not shown the same progress due to the limited development of Islamic digital banks. To address this issue, a qualitative study was conducted to identify opportunities for product development in Islamic digital banks, aiming to promote Islamic financial inclusion. Data from interviews, reports, fatwas, and articles were analyzed using data triangulation methods. The study revealed innovative approaches to improving Islamic digital banking, particularly in products and services that serve community transactions. These identified innovations offer promising steps to increase the level of Islamic inclusion.
The Effect of Profitability and Competitive Advantage on Corporate Social Responsibility Disclosure Daylinda, Safira Gusti; Saraswati, Erwin
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.08

Abstract

Many key factors can influence Corporate Social Responsibility Disclosure (CSRD). This study focuses on two main factors, namely Competitive Advantage (CA) and Profitability. The purpose of this study is to determine how Competitive Advantage (CA) and Profitability, which are independent variables, influence Corporate Social Responsibility Disclosure (CSRD), which is a dependent variable. In addition, Company Size and Leverage serve as control variables in this study. This study uses purposive sampling in selecting samples, namely 42 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Secondary data in the form of companies' annual financial reports listed on the Indonesia Stock Exchange (IDX) are used in this study. Hypothesis testing was processed using SPSS software. The results show that simultaneously, Profitability and Competitive Advantage can influence Corporate Social Responsibility Disclosure (CSRD). Partially, Competitive Advantage is proven to be a significant indicator in influencing CSRD, while Profitability does not show a significant effect on Corporate Social Responsibility Disclosure (CSRD).

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