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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 229 Documents
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Determinants of Carbon Emission Disclosure: The Role of Gender Diversity in Moderating Financial and Environmental Factors in Energy Sector Companies Dwi Sukma Rismahmudah; Hasan Mukhibad
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.v24i1.14826

Abstract

The issue addressed in this study is the inconsistent empirical findings of prior research regarding the roles of leverage, institutional ownership, and environmental management. Gender diversity is included as a moderating variable to explain the inconsistent research findings.  The sample was selected from energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, this resulted in 228 firm-year observations. The results indicate that leverage and environmental management significantly affect carbon emission disclosure, whereas institutional ownership shows no significant effect. Furthermore, gender diversity is found to moderate the relationship between the independent variables and carbon emission disclosure. These findings suggest that financial conditions and corporate commitment to environmental management play an important role in enhancing the transparency of carbon emission disclosure. This study contributes to the environmental accounting literature and provides practical insights for improving sustainability reporting practices in Indonesia.
Pengungkapan Emisi Karbon dan Kinerja Perusahaan Andrew Giovano Hartono; Monika Palupi Murniati
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.v24i1.15148

Abstract

The concern of customers, suppliers, investors, and other stakeholders for environmental management is starting to become a consideration in decision-making. Stakeholder demands for sustainability require companies to manage their environmental impacts to maintain their financial performance. This study aims to present empirical evidence on the role of energy intensity, carbon intensity, and carbon emission disclosure as important contributors that can influence the financial performance of companies listed in five ESG indices on the Indonesia Stock Exchange (IDX) during 2020-2024. The study sample consists of companies listed in five ESG (Environmental, Social, and Governance) indices that are highly sensitive to environmental issues. The results show that stakeholders appreciate companies that are able to demonstrate tangible environmental impacts, such as reduced energy consumption and carbon savings. For companies, these findings demonstrate the importance of energy and carbon management as part of cost-efficiency strategies and environmental risk management. For investors, these indicators can be considered in assessing investment feasibility.
Menguji Respon Pasar dan Fundamental Keuangan Emiten Otomotif Pasca-Pengumuman Kebijakan Insentif Kendaraan Listrik Michael Octavian Tjoa
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16184

Abstract

This study examines the impact of Presidential Regulation No. 55 of 2019 regarding electric vehicle tax incentives on the market and financial performance of automotive companies listed on the Indonesia Stock Exchange. Market performance was evaluated using abnormal return and trading volume activity, while financial performance was measured through revenue and EBITDA growth. Using purposive sampling, 10 companies were selected and analyzed via paired sample t-test and Wilcoxon signed-rank test. The results show that the policy announcement did not trigger a positive market reaction, as abnormal returns and trading activity did not increase significantly. Furthermore, no significant growth was observed in corporate revenue or profits. These findings imply that the market did not perceive the regulation as a strong investment signal, and companies have yet to translate the policy into financial gains.
Does Corporate Governance Really Curb Greenwashing? The Moderating Role of ESG Report Assurance in Indonesia Lidia Ning Cintiyas; Ardhana Reswari Hasna Pratista
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16007

Abstract

This study examines the effects of the Audit Committee, CEO equity compensation, and board gender diversity on greenwashing, while investigating the moderating role of ESG report assurance. Using purposive sampling, a balanced panel dataset of 26 manufacturing firms (130 observations) listed on the Indonesia Stock Exchange from 2020 to 2024 was analyzed using panel data regression. The results show that the Audit Committee has a significant positive effect on greenwashing, whereas CEO equity compensation and board gender diversity have no significant effects. Furthermore, ESG report assurance does not moderate the effects of the Audit Committee or CEO equity compensation, but it significantly strengthens the negative relationship between board gender diversity and greenwashing. This research contributes to the greenwashing literature by providing empirical evidence on the role of corporate governance and assurance mechanisms within the Indonesian manufacturing sector.
Kebijakan Pangan Nasional dan Efisiensi Pasar: Studi Peristiwa Reaksi Investor dan Fundamental Keuangan Subsektor Food and Beverage Jessica Amelia Putri; Sansaloni Butar Butar
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16019

Abstract

This study examines the capital market reaction to the announcement of the Free Nutritious Meal (MBG) program and assesses its subsequent impact on corporate financial growth performance. Utilizing a quantitative approach with an event study methodology, this research analyzes 219 observations from food and beverage companies listed consecutively on the Indonesia Stock Exchange (IDX) from 2022 to 2025. The empirical findings reveal that the announcement of the MBG program did not trigger a meaningful market reaction, as reflected by the absence of significant shifts in abnormal return (AR) and trading volume activity (TVA) around the event window. Furthermore, the implementation of the program yielded mixed results on fundamental growth performance; while it stimulated statistically significant growth in sales during the initial quarter, its overall impact on net profit growth remained insignificant. Consequently, the MBG policy has delivered a limited and uneven impact on both investor responses and corporate financial outcomes within the studied subsector.
Menakar Ulang Manfaat ESG di Pasar Berkembang: Peran Dominan Financial Slack dalam Meningkatkan Profitabilitas Muhammad Fikri Ramadhan; Sri Daryanti Zen
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16117

Abstract

This study examines the relationship between environmental, social, and governance (ESG) pillar scores, financial slack, and return on assets (ROA) in Indonesian non-financial listed firms during 2021–2025. Employing a firm fixed-effects model with a one-year lag, the research analyzes a sample of 44 firms from Refinitiv database, resulting in 220 firm-year observations. The empirical results indicate that the environmental (β = −0.045266; p = 0.3216), social (β = −0.044319; p = 0.3562), and governance (β = 0.060893; p = 0.1284) coefficients are not statistically significant at the 5% level. Conversely, financial slack exhibits a significant and positive association with ROA (β = 13.365410; p = 0.0054), contributing to an adjusted R² of 0.596998. These findings highlight that working-capital flexibility plays a dominant role in driving corporate profitability, while demonstrating that higher sustainability performance across ESG pillars does not necessarily yield immediate financial gains in asset profitability.
Menuju Era Society 5.0: Analisis Empiris Perilaku Penerimaan AI dalam Praktik Akuntansi dan Audit Cokorda Rai Parwata; Gede Adi Yuniarta; Gusti A Ayu Ketut Rencana Sari Dewi
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16077

Abstract

This study examines how artificial intelligence (AI) and Society 5.0 shape accounting and auditing practices in Indonesia using the Technology Acceptance Model (TAM). Questionnaire responses from 217 purposively selected accountants and auditors were analyzed using PLS-SEM. Results showed that 10 out of 13 hypotheses were supported. AI significantly increases perceived ease of use (PEOU) and perceived usefulness (PU), with a greater effect on PEOU than Society 5.0. Conversely, Society 5.0 contributes more to PU. PEOU positively affects PU, which serves as the strongest predictor of intention to use (IU). Furthermore, IU impacts auditing practice more significantly than accounting practice. Only the indirect effect of Society 5.0 on auditing practice was significant through mediation. The model explains 12.2% of variance in auditing and 2.6% in accounting. These findings help firms and professional bodies integrate easy-to-use AI tools with well-connected work systems.
Mitigasi Risiko Kredit Perbankan di Indonesia: Analisis Empiris Implementasi POJK 17/2023K 17/2023 dan Karakteristik Bank Terhadap Non-Performing Loan Perbankan yang Terdaftar di BEI Tahun 2021-2024 Tirza Andriasa Estevania
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16182

Abstract

Non-Performing Loans (NPL) serve as a critical indicator of banking credit quality and risk exposure, prompting regulatory interventions such as POJK 17/2023 on commercial bank governance. This study examines the effects of POJK 17/2023, BOPO, ROA, income diversification, and the Capital Adequacy Ratio (CAR) on the NPL of commercial banks listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using empirical analysis, the results indicate that POJK 17/2023 and income diversification have significant negative effects on NPL, demonstrating that enhanced governance and broader revenue streams successfully reduce non-performing loans. Furthermore, ROA and CAR significantly affect NPL, whereas BOPO shows no significant impact. These findings confirm that NPL control relies on both regulatory compliance and internal banking conditions. Practically, this study serves as an objective policy evaluation of POJK 17/2023 and provides strategic credit risk mitigation guidelines for IDX-listed banks to optimize their internal financial characteristics.
Transparansi Laporan Audit Pasca-SA 701: Analisis Empiris Faktor Pendorong Key Audit Matters Sektor Manufaktur Syeni Oktavia
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16183

Abstract

This study analyzes the factors influencing Key Audit Matters (KAM) disclosure levels in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using purposive sampling, a final sample of 433 observations was obtained. Hypothesis testing was conducted using multiple linear regression analysis with a 1,000-sample Bootstrap approach. The empirical results demonstrate that accounting complexity has a significant positive relationship with KAM disclosure. Conversely, auditor quality has a significant negative relationship, indicating that Big Four auditors are more selective in reporting KAM. Meanwhile, board of commissioner independence, audit committee size, audit committee meeting frequency, and all financial control variables show no significant relationship. This study contributes to agency theory and provides insights for regulators and investors regarding audit risk transparency in the manufacturing sector.

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