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Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
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Jurnal Akuntansi Bisnis
Published by Universitas Katolik Soegijapranata
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 222 Documents
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Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Internal, dan Pencegahan Fraud Pengelolaan Dana Desa Rakanti, Ni Putu Tarisa Putri; Ratnadi, Ni Made Dwi
Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i2.12315

Abstract

This research examines the effect of the competence of village apparatus, morality and internal control system on fraud prevention of village fund management. This research was conducted in 58 villages in Tabanan Regency, Bali. Each village was selected by three people namely village head, village secretary and treasurer from a total sample of 174 respondents. The results of this analysis show that the competence of village apparatus, morality, and internal control system have a positive effect on fraud prevention in village fund management. The practical implications obtained from the results of this study are to provide information that can prevent fraud in the management of village funds, namely, the competence of village officials related to their knowledge, skills, and behaviors. Morality by increasing self-control to act in ethical matters such as not using power for personal gain, fear of sanctions and considering the principles of public welfare. Adequate internal control system by improving the control environment, risk assessment, information and communication as well as internal control monitoring.
Pengaruh Strategic Costing dan Competitive Environment Terhadap Kinerja Perusahaan Crude Palm Oil (CPO) di Riau Diyanti, Puja; Suriyanti, Linda Hetri
Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i2.12166

Abstract

Penelitian ini menguji pengaruh Strategic Costing dan Competitive Environment terhadap Kinerja Organisasi perusahaan Crude Palm Oil (CPO) di Riau. Penelitian ini menggunakan metodologi kuantitatif, dengan menggunakan teknik sampling jenuh (seluruh data digunakan). Metode yang digunakan untuk mengumpulkan data pada penelitian ini adalah dengan menyebarkan kuesioner penelitian secara online maupun offline kepada pemilik perusahaan pengelolaan kelapa sawit di Provinsi Riau. Sebanyak 197 responden digunakan dalam penyelidikan ini. Metode analisis yang digunakan dalam penelitian ini adalah Structural Equation Modeling-Partial Least Square (SEM-PLS). Dengan menggunakan output path coefficients untuk pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa Strategic costing berpengaruh positif terhadap kinerja organisasi. Sedangkan Competitive environment tidak berpengaruh terhadap kinerja organisasi. Hal ini menunjukkan bahwa dengan mengimplementasikan Strategic Costing pada perusahaan Crude Palm Oil (CPO) di Riau dapat memberikan informasi untuk membantu perusahaan dalam pengambilan keputusan yang lebih akurat agar dapat meningkatkan kinerja organisasinya. Pada Competitive Environment adanya ketidakpengaruhan ini dikarenakan di Riau sendiri tidak banyak perusahaan Crude Palm Oil (CPO), di mana sedikitnya jumlah perusahaan tersebut membuat tidak adanya persaingan yang kompetitif antar perusahaan Crude Palm Oil (CPO) di Riau.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi (Studi Pada Saham Indeks LQ45 Periode 2018-2022) Khoiroh, Ihda Umul; Puspitasari, Intan; Utomo, Agus Saur
Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i2.12417

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dengan menggunakan variabel moderasi kebijakan dividen pada saham Indeks LQ45, pengaruh likuiditas, leverage, dan profitabilitas terhadap nilai bisnis secara eksperimental. Populasi penelitian adalah saham perusahaan-perusahaan yang menjadi bagian dari Indeks LQ45 tahun 2018–2022. Teknik purposive sampling digunakan, dan 17 observasi seluruhnya memenuhi kriteria. Penelitian ini termasuk penelitian kuantitatif dengan data sekunder yang diperoleh dari website BEI dan website resmi perusahaan. Data dianalisis menggunakan Moderated Analysis Regression (MRA). Hasil penelitian ini menunjukkan bahwa nilai suatu perusahaan tidak dipengaruhi secara langsung oleh likuiditas. Leverage mempunyai pengaruh signifikan namun negatif terhadap nilai perusahaan. Nilai perusahaan dipengaruhi secara positif dan signifikan oleh profitabilitas. Pengaruh leverage dan likuiditas terhadap nilai perusahaan tidak dapat dimoderasi oleh kebijakan dividen. Pengaruh profitabilitas terhadap nilai perusahaan dapat dimoderasi dengan kebijakan dividen. Kesimpulan penelitian tersebut adalah manajemen berperan penting dalam mengendalikan leverage, meningkatkan profitabilitas, dan menetapkan kebijakan dividen yang dapat meningkatkan nilai perusahaan.
Financial Performance Mediates the Effect of Sustainability Reporting on Firm Value Arif, Nariswari Putri; Handayani, Nur
Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i2.12192

Abstract

This study analyzes the effect of economic, environmental, and social aspects of sustainability reporting on firm value, with financial performance as a mediating variable.  A sample of 20 companies from the basic materials and energy sectors listed on the Indonesia Stock Exchange from 2018 to 2022 was analyzed. Multiple linear regression was used to estimate the relationships among the variables, complemented by Sobel tests, to examine the intervening variable's mediating role and address the research gap. The findings reveal that environmental and social aspects positively and significantly impact a firm’s financial performance, unlike the economic aspect. Interestingly, the economic aspect negatively influences firm value, while the environmental aspect demonstrates a significantly positive effect, and the social aspect has no effect. Financial performance has a positive influence on firm value. Furthermore, the study finds that financial performance mediates the relationship between environmental and social aspects of sustainability reporting and firm value, not economic. These results highlight the crucial role of sustainability reporting in enhancing financial performance and ultimately creating long-term value for firms, particularly its environmental and social dimensions. The study emphasizes the need for companies to prioritize these aspects when crafting their sustainability reports to attract investors and achieve sustainable growth.                                                                                                                                                                                                                                                                                                            
Peran APIP dan Efektivitas Pengendalian Korupsi dalam Mendorong Capaian SDG 6 di Indonesia Fitria E. Malelea; Sakalindu Sakalindu Kirana Magyanda Uttunggadewi; Seto Ferdy Zuzanto
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.14701

Abstract

This study investigates whether internal audit capability and the effectiveness of corruption control contribute to the achievement of Sustainable Development Goal (SDG) 6 across 541 local governments in Indonesia. Employing a quantitative design and multiple regression analysis on cross-sectional data from 2021, the research explores how institutional governance factors shape regional performance in the provision of clean water and sanitation services. The empirical findings reveal that stronger corruption control is associated with significantly higher SDG 6 performance, whereas internal government audit capability does not exhibit a statistically meaningful effect. These results suggest that outcomes in basic service delivery are driven more by governance quality, budget integrity, and local social capacity than by formal organizational attributes of internal oversight alone. Consequently, strengthening anti-corruption mechanisms and promoting more accountable and transparent public management are essential to accelerating progress toward SDG 6. The study provides evidence that policy efforts should prioritize governance effectiveness and responsiveness to community needs in order to achieve sustainable improvements in water and sanitation services at the local level.
Peran Tata kelola Perusahaan dan Karakteristik Perusahaan Dalam Mencegah Kecurangan Laporan Keuangan Carmen Angela Christabel Apfel; Stefani Lily Indarto
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.15151

Abstract

This study examines the influence of managerial ownership, Board of Commissioners independence, and auditor quality on fraudulent financial reports. As many as 2,432 firm-observations are selected from Indonesian Capital Market in the period of 2022 to 2024. Results suggest that managerial ownership and the percentage of receivables have positive effects on financial report fraud. However, leverage, Board of Commissioners independence, and auditor quality have no effects on fraudulent financial reports. These findings highlight the importance of limiting stock ownership by directors to prevent managers from misusing company resources for personal gain rather than shareholder interests. Additionally, investors should be wary of significant changes in receivables, which may signal misuse of company resources or unhealthy business practices.
Niat Menggunakan Big Data Analytics pada Auditor Eksternal di KAP Kota Semarang Kharisma Syifa Auliya; Atta Putra Harjanto
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.14842

Abstract

Big Data Analytics (BDA) is a technology with significant potential to improve audit quality; however, its adoption among Audit Firms (AFs) in Indonesia remains relatively low, with only about 34% having implemented it. This study aims to analyze the factors influencing auditors’ intention to use BDA by using Technology Acceptance Model (TAM) and examining the mediating roles of perceived ease of use and perceived usefulness, which have often been overlooked in prior studies. The sample was obtained using a convenience sampling survey of external auditors working at AFs in Semarang, resulting in 124 questionnaires. The results show that training affects both perceived ease of use and perceived usefulness, while technostress only affects perceived ease of use. Furthermore, perceived usefulness significantly influences auditors’ intention to use BDA, whereas perceived ease of use does not have a significant effect. Mediation analysis indicates that perceived usefulness mediates the effect of training on the intention to use BDA. These findings provide practical implications for AFs to increase auditors’ intention to adopt BDA by investing in training and managing technostress to support optimal technology adoption.
Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon Nabilla Khansya; Maylia Pramono Sari
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.15186

Abstract

This study analyzes the effects of gender diversity on the Board of Directors, the educational background of the Board of Directors, and the size of the Board of Directors on carbon emissions disclosure and tests the role of firm size as a moderating variable. Climate change issues are increasing external pressure and demands on companies to promote transparency in carbon emissions disclosure, although in practice this is still influenced by internal firm factors. The sample of companies was drawn from energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Data were analyzed using moderated regression analysis (MRA). The results indicate that Board gender diversity has a positive effect on carbon emissions disclosure, whereas Board education and Board size do not affect carbon emissions disclosure. Furthermore, firm size can weaken the effect of Board gender diversity on carbon emissions disclosure. These findings highlight the importance of external factors and the strengthening of corporate sustainability reporting policies and systems in enhancing environmental information transparency. Practically, this study suggests that companies should optimize the role of the Board of Directors in responding to stakeholder demands through strengthened corporate governance and clear government policy support, thereby improving the transparency and quality of carbon emissions disclosure.
Pengaruh Struktur Kepemilikan dan Karakteristik Perusahaan Terhadap Transfer Pricing Geulis Ari Maneges; Jarot Tri Bowo Santoso
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.15052

Abstract

This study examines the effect of ownership structure and firm characteristics on the intensity of transfer pricing practices. Transfer pricing remains an important issue due to its potential misuse for profit shifting among affiliated entities to achieve tax efficiency. This issue has increasingly attracted the attention of regulators in Indonesia due to the risk of tax avoidance arising from such practices that may erode government tax revenue. This study uses unbalanced panel data from 820 non-financial companies listed on the Indonesia Stock Exchange during 2020-2024, resulting in 4.084 firm-year observations. The findings indicate that foreign ownership, profitability, leverage, and financial distress increase the intensity of transfer pricing practices, whereas institutional ownership does not show a significant relationship. These findings imply that companies facing higher financial pressure and certain ownership structures tend to have stronger incentives to engage in transfer pricing practices. Accordingly, tax regulators should strengthen monitoring of companies with higher risk indicators related to transfer pricing activities.
Mewujudkan Perekonomian Perempuan: Studi Kualitatif Efektivitas Program Simpan Pinjam Khusus Perempuan (SPP) Bagi UMKM Jepara Frenaldo Zain Rahmandani; Bonnix Hedy Maulana; Sukma Wijayanti
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.15067

Abstract

This study aims to analyze the effectiveness of the SPP Program in supporting the development of women's MSMEs in Mayong District. The research uses a qualitative approach with a phenomenological method through in-depth interviews, observations, and documentation of women entrepreneurs, UPK managers, SPP cadres, and village officials. Data analysis was carried out through the stages of data reduction, data presentation, and interactive conclusion drawing with triangulation of sources and methods to ensure the validity of the findings. The results show that the program's SPP effectiveness is reflected in its socialization mechanisms, loan application and verification processes, easy requirements, village-based fund disbursement, and selection and monitoring systems accompanied by institutional assistance. This program has been proven to increase access to capital, strengthen business capacity, and encourage the empowerment and economic independence of women. Overall, SPP contributes positively to business stability and the strengthening of women's economic role at the village level.

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