Jurnal Kajian Akuntansi dan Auditing
type: channel
description: Title : Journal Kajian Akutansi dan Auditing Initial : JKAA Frequency : 2 times in a year (April and October) DOI : prefix 10.37301 by Online ISSN : 2721-8457 Editor-in-chief : Dr. Dwi Fitri Puspa, S.E., M.Si., Ak., CA Publisher : Universitas Bung Hatta Organized by : Program Studi Akutansi, Fakultas Ekonomi Bisnis Indexed by : Google Scholar, Garuda Alliance : Ikatan Akuntan Indonesia (IAI)
publisher: Fakultas Ekonomi dan Bisnis Universitas Bung Hatta
language: en
publication name: Jurnal Kajian Akuntansi dan Auditing
issn: 1907-2473
copyright: Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required. 1. License The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License. 2. Author(s)' Warranties The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s). 3. User/Public Rights JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published. 4. Copyrights Holder With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA). Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under
items: PENGARUH LITERASI KEUANGAN DAN ADOPSI FINTECH TERHADAP KEBERLANJUTAN UMKM DENGAN INKLUSI KEUANGAN SEBAGAI VARIABEL MEDIASI
items: PERAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN DALAM MEMEDIASI HUBUNGAN ANTARA UKURAN PERUSAHAAN DAN NILAI PERUSAHAA
items: TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS
items: EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY
items: PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024
items: PENGARUH PENGUNGKAPAN KEBERLANJUTAN DAN TATA KELOLA LINGKUNGAN TERHADAP KEPUTUSAN INVESTASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN
items: PENGARUH TRANSPARANSI KEUANGAN, AKUNTABILITAS DAN SISTEM PENGENDALIAN INTENAL TERHADAP KINERJA PENGELOLAAN KEUANGAN
items: PENGARUH FINANCIAL DISTRESS, WORKING CAPITAL, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT
items: TELAAH PERAN PREVENTIF FRAUD SEBAGAI MEDIATOR DETERMINAN KINERJA ORGANISASI PENGELOLA ZAKAT
items: ANALISIS DETERMINAN PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT DI INDUSTRI TEMBAKAU INDONESIA
items: FACTORS AFFECTING THE ACCURACY OF FINANCIAL REPORTING WITH GOING CONCERN AUDIT OPINION AS A MODERATION VARIABLE
items: ANALISIS PENGGUNAAN TEKNOLOGI AUDIT DALAM MENUNJANG PROSEDUR AUDIT SUBSTANTIF
items: PENGARUH GREEN ACCOUNTING DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN
items: THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, SALES GROWTH AND COMPANY SIZE ON FINANCIAL DISTRESS
items: BOARD OF DIRECTORS’ ATTRIBUTES AND ESG DISCLOSURE: THE MODERATING ROLE OF AUDIT QUALITY IN LQ45 COMPANIES
items: PENGARUH BUDAYA ORGANISASI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI APARATUR DESA TERHADAP KINERJA PENGELOLAAN DANA DESA
items: PROFITABILITAS SEBAGAI MEDIATOR DALAM PENGARUH DIVERSITY DAN INCLUSION TERHADAP NILAI PERUSAHAAN DI INDONESIA
items: PENGARUH STRUKTUR KEPEMILIKAN DAN GENDER DIVERSITY TERHADAP KINERJA KEUANGAN PERUSAHAAN
items: ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN
items: PENGARUH AUDIT TENURE, UKURAN KAP DAN FEE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
items: PENGARUH PENERAPAN GOOD SCHOOL GOVERNANCE TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH
items: PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN
items: PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN
items: PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS
items: PENGARUH PROFITABILITAS, KOMITE AUDIT DAN DIVERSIFIKASI GENDER TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN
items: PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN
items: PENGARUH FAKTOR EKONOMI, SOSIAL, DAN TEKNIS TERHADAP PENGGUNAAN PINJAMAN ONLINE DI KALANGAN MAHASISWA
items: PENGARUH LEVERAGE, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DIMODERASI OLEH UKURAN PERUSAHAAN
items: PENGARUH DIVERSITAS GENDER DEWAN DIREKSI, KOMPENSASI EKSEKUTIF, DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK
items: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN

PENGARUH LITERASI KEUANGAN DAN ADOPSI FINTECH TERHADAP KEBERLANJUTAN UMKM DENGAN INKLUSI KEUANGAN SEBAGAI VARIABEL MEDIASI
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description: This study aims to empirically examine the influence of Financial Literacy and Fintech Adoption on MSME Sustainability, with Financial Inclusion as a mediating variable in the tourism area of Padang City. Employing a quantitative approach, primary data were gathered via questionnaires from 130 MSME operators across Puruih Beach (63), Air Manis Beach (42), and Siti Nurbaya Bridge (25). Data analysis was conducted using Partial Least Square - Structural Equation Modeling (PLS-SEM) via SmartPLS. The results reveal that Financial Literacy and Fintech Adoption exert direct, positive, and significant effects on MSME Sustainability. However, neither variable significantly affects Financial Inclusion. Furthermore, Financial Inclusion fails to mediate the influence of Financial Literacy and Fintech Adoption on MSME Sustainability (hypotheses rejected). In conclusion, MSME sustainability in Padang's tourism area is predominantly driven by the managers' intellectual capabilities and practical technology utilization, rather than mere access to or ownership of formal financial accounts.
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creator: Asmarita
creator: Neva Novianti
creator: Dwi Fitri Puspa
creator: Daniati Puttri
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 126
ending page: 140
doi: 10.37301/jkaa.v22i1.321

PERAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN DALAM MEMEDIASI HUBUNGAN ANTARA UKURAN PERUSAHAAN DAN NILAI PERUSAHAA
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description: This study examines the role of environmental accounting disclosure as a mediator between company size and company value in the energy sector on the Indonesia Stock Exchange (IDX) for the 2018-2023 period, using secondary data from 30 companies. Data were analyzed using SMART-PLS 4.0 software. The results show that company size has a negative effect on company value and a positive effect on environmental disclosure. Environmental accounting disclosure has a negative effect on company value and functions as a mediator between size and company value. It is recommended that future researchers expand the research object to improve the results. Because the R Square is still very small, it is hoped that other variables can be added that may influence company value mediated by environmental accounting disclosure.
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creator: Irwan Febrianto
creator: Ethika
creator: Helmawati
creator: Fani Dwi Puspita
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 141
ending page: 151
doi: 10.37301/jkaa.v22i1.294

TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS
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description: This study examines the effects of independent board and audit committee expertise on Top Management Teams (TMT) and Real Earnings Management (REM) relationships.The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2024 with a total of 240 companies. Analysis of the research model using General Least Square (GLS). TMT financial and accounting skills are positively associated with REM. On the other hand, the financial and accounting expertise of the independent board and audit committee has a negative impact on the relationship between TMT and REM expertise. Other findings show consistent results for family firms and non-family firms. These findings are relevant and have implications for public policies related to good corporate governance (GCG), especially in countries with a two-tier system. The impact of the financial and accounting expertise of independent board and audit committee as a moderating variable in the relationship between TMT expertise and REM practices is still rare, especially in countries with two-tier systems. The results of this study show the importance of financial and accounting expertise from independent board and audit committees for effective control mechanisms that can ultimately reduce information asymmetry, especially information related to company profits.
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creator: Fajar Odiatma
creator: Atika Zarefar
creator: Rheny Afriana Hanif
creator: Rezi Abdurrahman
creator: Raja Multi Konvokesen Adiman
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 81
ending page: 95
doi: 10.37301/jkaa.v22i1.291

EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY
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description: This study aims to examine the effect of audit rotation, audit committee, and auditor specialization on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs secondary data obtained from the companies’ annual reports and the official website of the Indonesia Stock Exchange. The sampling technique used is purposive sampling. Based on the predetermined criteria, 81 companies were selected as the sample with a five-year observation period, resulting in a total of 405 observations. Data were collected through the documentation method and analyzed using logistic regression with the assistance of SPSS version 27. The results indicate that audit rotation does not have a significant effect on audit quality. Meanwhile, the audit committee has a positive effect on audit quality. Auditor specialization also shows a positive and significant effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange.
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creator: Yasmin Nurfaadila
creator: Deliana Deliana
creator: Selfi Afriani
creator: Rizki Syahputra
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 13
ending page: 27
doi: 10.37301/jkaa.v22i1.285

PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024
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description: This research aims to provide the latest empirical evidence on how leverage and company size affect profitability. The results of this study are expected not only to enrich the literature in the field of financial management and accounting but also to provide practical implications for company management in formulating capital structure policies and business growth strategies oriented towards sustainable profitability improvement. The problem encountered in this study is that there are fluctuations in profitability during the research period. This study was conducted on insurance companies listed on the Indonesia Stock Exchange from 2021-2024. The method used in the research is a quantitative method with secondary data obtained through the official IDX website. The results of the study indicate that partially, leverage has a positive but not significant effect on profitability, and company size also has a positive but not significant effect on profitability. Meanwhile, simultaneously, leverage and company size together do not have a significant effect on profitability.
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creator: Amalia Fathimah
creator: Solihin Sidik
creator: Siska Liana
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 68
ending page: 80
doi: 10.37301/jkaa.v22i1.278

PENGARUH PENGUNGKAPAN KEBERLANJUTAN DAN TATA KELOLA LINGKUNGAN TERHADAP KEPUTUSAN INVESTASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN
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description: This study investigates the extent to which sustainability reporting and environmental governance shape investment decisions for mining companies listed on thepIndonesia Stock Exchange betweeny2022 and 2024. Growing investor interest in non-financial metrics is pushing firms to boost transparency through sustainability disclosures and environmental governance frameworks. Using a quantitative methodology, the research draws on secondarybdata from annual and sustainability reports, with samples chosen via purposiveusampling. Data analysis employed multiple linear regression following the confirmation of classical assumption tests. The results reveal that sustainability disclosure positively influences investment choices, whereas environmental governance shows a negative influence. Yet, jointly, both factors significantly impact investment decisions. These findings suggest that investors are more responsive to open sustainability information, while environmental governance in the mining sector has not yet been fully perceived as a positive signal. Consequently, this research offers valuable insights for companies, investors, and regulators to enhance non-financial disclosure quality in the Indonesian capital market.
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creator: Rahayu Tri Lestari
creator: RM Rum Hendarmin
creator: Mutiara Kemala Ratu
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 111
ending page: 125
doi: 10.37301/jkaa.v22i1.282

PENGARUH TRANSPARANSI KEUANGAN, AKUNTABILITAS DAN SISTEM PENGENDALIAN INTENAL TERHADAP KINERJA PENGELOLAAN KEUANGAN
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description: This study aims to analyze the effect of financial transparency, accountability, and internal control systems on financial management performance at the Traffic Directorate of the South Sumatra Regional Police. The study employed a quantitative approach using a survey method through questionnaire distribution to respondents. The population consisted of 277 state officers assigned to various divisions and work units, with 60 respondents selected using purposive sampling techniques from the Finance Division, Planning and Administration Subdivision (Renmin), and Law Enforcement Subdirectorate (Gakkum). Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The findings indicate that financial transparency does not have a significant effect on financial management performance. In contrast, accountability and internal control systems significantly affect financial management performance. Increased accountability and the implementation of effective internal control systems are important factors in supporting more orderly, effective, and regulation-compliant financial management. This study contributes to the development of public sector financial management studies by providing empirical evidence from police institutions, which have received limited attention in previous research.
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creator: Indah Dialoka
creator: Lesi Hertati
creator: Lukita Tripermata
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 96
ending page: 110
doi: 10.37301/jkaa.v22i1.281

PENGARUH FINANCIAL DISTRESS, WORKING CAPITAL, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT
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description: This research seeks to examine how financial hardships, working capital, and leverage impact earnings management in property and real estate firms that are listed on the Indonesia Stock Exchange (IDX). The study utilizes panel data made up of time-series data from 2020 to 2024 and cross-sectional data from 41 companies chosen through purposive sampling. Earnings management is evaluated through discretionary accruals using the Modified Jones Model, financial distress is represented by the Altman Z-Score, working capital is calculated by the ratio of working capital to total assets, and leverage is represented by the Debt to Asset Ratio (DAR). The analytical approach used is panel data regression with the Fixed Effect Model (FEM). The findings indicate that, when considered together, financial distress, working capital, and leverage significantly influence earnings management. On an individual basis, financial distress negatively and significantly affects earnings management, working capital positively affects earnings management, while leverage does not significantly impact earnings management.
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creator: Gita Salsabila Gita Salsabila
creator: Regina Jansen Arsjah
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-07
publication date: 2026-05-07
starting page: 57
ending page: 67
doi: 10.37301/jkaa.v22i1.263

TELAAH PERAN PREVENTIF FRAUD SEBAGAI MEDIATOR DETERMINAN KINERJA ORGANISASI PENGELOLA ZAKAT
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description: Zakat Management Organizations are not fraud-proof. The numerous cases of misuse of institutional funds have led to a growing crisis of trust among potential donors. The numerous cases of zakat fund misuse are caused by the internal governance, internal control, and whistleblowing systems of zakat management organizations in Indonesia, which are still lacking. This research aims to examine the influence of institutional governance, internal control, and the whistleblowing system on fraud prevention and the role of fraud prevention as a mediating variable of institutional governance, internal control, and the whistleblowing system on the performance of zakat management organizations in Jambi City. The research was conducted using a quantitative approach using primary data collected through questionnaires and analyzed using PLS. The research objects were zakat management organizations in Jambi City. The results show that institutional governance and the whistleblowing system have a positive but insignificant effect on fraud prevention in zakat management organizations, while the internal control system has a positive and significant effect. Fraud prevention has been shown to have a positive and significant effect on organizational performance. However, institutional governance, internal control systems, and whistleblowing systems did not significantly influence organizational performance, either directly or through fraud prevention as a mediating variable.
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creator: Faturahman
creator: Ferri Saputra Tanjung
creator: Atar Satria Fikri
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 28
ending page: 42

ANALISIS DETERMINAN PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT DI INDUSTRI TEMBAKAU INDONESIA
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description: This study aims to analiyze the impact of profiitability, leveriage, and audit quality on tax avoidance in tobacco companies listied on the Indonesia Stock Exchange during the 2020-2024 period. Profitability is measured using Return on Assets (ROA), leverage is measured using Debt to Equity Ratio (DER), and audit quality is measured by a dummiiy variable for Big Four vs Non-Big Four audit firms. Tax avoidance is measured using the Cash Effiective Tax Rate (CETR). The study employs a multiple regression analiysis to test the hyipotheses. The sample consists of 20 firm observations selected using a purposive sampling technique based on data availability and completeness criteria. The finidings indicate that profitiability has no significant effect on tax avoidance, while leverage has a positive but statistically insignificant effect. Audit quality, as measured by KAP, does not significantly influence tax avoidance either. This study contributes to the tax accounting literature by providing empirical evidence from the tobacco industry, which is characterized by strict regulatory environments. The findings imply that factors beyond financial performance and audit quality may play a more dominant role in influencing tax avoidance practices, suggesting the need for more comprehensive regulatory and supervisory approaches. The study concludes that while audit quality and leverage are relevant factors, there are other underlying variables influencing tax avoidance in the tobacco sector.
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creator: Anisa Atla Dewi Saputri
creator: Yudha Aryo Sudibyo
rights: Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-04
publication date: 2026-05-04
starting page: 43
ending page: 56
doi: 10.37301/jkaa.v22i1.277

FACTORS AFFECTING THE ACCURACY OF FINANCIAL REPORTING WITH GOING CONCERN AUDIT OPINION AS A MODERATION VARIABLE
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description: A going concern audit opinion is critical for stakeholders to evaluate an entity’s financial health and predict its ability to continue operations in the foreseeable future. This study aims to examine the factors that affect the accuracy of financial reporting with the audit opinion going concern as a moderation variable. The research methodology uses secondary data analysis from the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2020-2024, with a total of 60 samples obtained through purposive sampling methods from www.idx.co.id sites. Data analysis was carried out by logistic regression using SPSS 27. The results of the study show that profitability and liquidity have no effect on the accuracy of financial reporting, while solvency and company size have a positive effect on the accuracy of financial reporting. In addition, the going concern audit opinion is not able to moderate the influence between profitability and company size on the accuracy of financial reporting, but it is able to moderate the influence between liquidity and solvency on the accuracy of financial reporting.
subject: Articles
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creator: Tesa Yumaiza
creator: Yunilma Yunilma
creator: Novia Rahmawati
rights: Copyright (c) 1970 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 1
ending page: 12
doi: 10.37301/jkaa.v22i1.235

ANALISIS PENGGUNAAN TEKNOLOGI AUDIT DALAM MENUNJANG PROSEDUR AUDIT SUBSTANTIF
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description: The rapid development of information technology has made the use of audit technology essential in the auditing profession. This requires adjustments, especially for local public accounting firms in Indonesia that rely on tools such as ATLAS and Excel, to improve efficiency, accuracy, and the ability to detect material misstatements and fraud amid the challenges of competency gaps. This study analyzes the role of audit technology in supporting substantive audit procedures, the challenges of its implementation, and strategies for adapting auditors' competencies, particularly in the context of local public accounting firms (KAP) in Indonesia. Using a qualitative approach through interviews with auditors, this study found that audit technology, such as ATLAS, plays a crucial role in enabling faster, more accurate, and comprehensive data testing, even across the entire data population. The effectiveness of clients' internal controls also directly influences the nature and scope of substantive audit procedures. This study concludes that sustained investment in audit technology and auditor competency development, coupled with effective adaptation strategies, is key to improving audit quality in the digital age, particularly in the context of local PAs that differ from large-scale PAs.
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creator: AISYAH ANDINI ALTHAFAH
creator: Nanda Wahyu Indah Kirana
rights: Copyright (c) 1970 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-27
publication date: 2025-12-27
starting page: 55
ending page: 66
doi: 10.37301/jkaa.v21i2.180

PENGARUH GREEN ACCOUNTING DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN
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description: Company value is a benchmark for stakeholders in assessing and measuring the success of a company. This study aims to examine the impact of green accounting implementation and the influence of tax risk on company value. The research method uses secondary data with a quantitative approach on companies in the energy sub-sector listed on the Indonesia’Stock Exchange’for the period 2022–2024. The sample used in this study consisted of 22 companies’selected using’purposive sampling. The data analysis process was carried out through classical assumption testing and hypothesis testing using panel data regression methods assisted by Eviews software version 13. The results of the study found that environmental performance has a significant positive effect on company value. Companies that are committed to environmental concerns in their performance have a good image among stakeholders. On the other hand, the environmental cost variable has no effect on company value. Environmental costs are not always statistically significant, but they remain important in strengthening the foundations of sustainability and company value. Furthermore, tax risk also has no effect on company value. Increased tax risk causes management to implement aggressive tax strategies, so this condition does not influence investor decisions. This research expands the literature on corporate value in green accounting through two mechanisms: environmental performance and environmental costs. It also provides input for companies to promote optimal environmental performance to create corporate value based on environmental awareness.
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creator: RASMON RASMON
creator: Wulan Dari
creator: M. Riski Raihan
creator: Natasya Pitria
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-03
publication date: 2025-12-03
starting page: 31
ending page: 42
doi: 10.37301/jkaa.v21i2.240

THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, SALES GROWTH AND COMPANY SIZE ON FINANCIAL DISTRESS
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description: This study aims to analyze the influence of capital structure, liquidity, sales growth, and company size on financial distress in retail sector companies listed on the Indonesia Stock Exchange (IDX) in 2020–2024. Financial distress refers to the stage of deterioration in a company's financial condition that occurs prior to bankruptcy. Companies experiencing financial distress can be predicted using the Altman Z-Score method. This type of research is quantitative research utilizing secondary data derived from company financial reports. Sample selection was carried out using a purposive sampling technique, resulting in 33 companies as research samples. The data analysis method used is Multiple Linear Regression Analysis, with hypothesis testing assisted by IBM SPSS software version 26. The results of the study found that: (1) capital structure does not affect financial distress; (2) liquidity has a positive effect on financial distress; (3) sales growth does not affect financial distress; and (4) company size has a negative effect on financial distress. This study contributes to the development of financial analysis models for predicting the likelihood of financial distress and provides a theoretical foundation for future research aimed at further advancing this field of study.
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creator: Cintya Dwi Rahayu
creator: Novia Rahmawati
rights: Copyright (c) 1970 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-13
publication date: 2025-12-13
starting page: 43
ending page: 54
doi: 10.37301/jkaa.v21i2.237

BOARD OF DIRECTORS’ ATTRIBUTES AND ESG DISCLOSURE: THE MODERATING ROLE OF AUDIT QUALITY IN LQ45 COMPANIES
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description: This study aims to analyze the influence of board attributes on ESG disclosure, with audit quality as a moderating variable. This study uses quantitative analysis utilizing secondary data from LQ45 companies for the 2020-2024 period. The sample selection used saturated sampling, with the entire population being sampled. The data analysis method used was the Random Effects Model (REM) with the assistance of E-views12 software. The results of the study indicate that: (1) board size does not affect ESG dissemination, (2) meeting frequency has a positive effect on ESG dissemination, (3) gender diversity does not affect ESG dissemination, (4) board age does not affect ESG dissemination, (5) board tenure does not affect ESG disclosure, (6) audit quality does not moderate the effect of board size on ESG disclosure, (7) audit quality does moderate the effect of frequency on ESG meetings, (8) audit quality does not moderate the effect of gender diversity on ESG dissemination, (9) audit quality does not moderate the effect of board age on ESG dissemination, and (10) audit quality does not moderate the effect of board tenure on ESG disclosure.
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creator: Michel Putra Michel
creator: Yeasy Darmayanti Yeasy
rights: Copyright (c) 1970 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 67
ending page: 83
doi: 10.37301/jkaa.v21i2.236

PENGARUH BUDAYA ORGANISASI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI APARATUR DESA TERHADAP KINERJA PENGELOLAAN DANA DESA
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description: This study aims to analyze the influence of organizational culture, internal control systems, and the competence of village officials on the performance of village fund management in Candiroto District, Temanggung Regency. The background of this research stems from ongoing issues in village fund management, such as vulnerability to misuse, low accountability, and suboptimal program implementation. A quantitative approach was employed, involving 68 village officials selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that all three independent variables—organizational culture, internal control systems, and the competence of village officials—have a positive and significant effect on village fund management performance. An ingrained work culture, robust supervision systems, and competent human resources collectively enhance the effectiveness, efficiency, and transparency of village fund management. These findings provide important implications for policymakers in formulating strategies to improve sustainable village financial governance.
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creator: Andita Sulistyowati
creator: Anindita Elladevi
rights: Copyright (c) 1970 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-03
publication date: 2025-12-03
starting page: 16
ending page: 30
doi: 10.37301/jkaa.v21i2.183

PROFITABILITAS SEBAGAI MEDIATOR DALAM PENGARUH DIVERSITY DAN INCLUSION TERHADAP NILAI PERUSAHAAN DI INDONESIA
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description: This study aims to analyze the impact of diversity, inclusion, and profitability on firm value and the role of profitability as a mediator in companies in the basic materials sector. This study applies a quantitative approach. The data used are secondary data obtained from the company's annual report and sustainability report. The data were analyzed using SPSS software through a series of analytical methods such as descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The findings of this study indicate that diversity and inclusion have an influence on firm value and profitability. Furthermore, profitability is proven to significantly impact firm value, but cannot act as a mediator in the relationship between diversity and inclusion on firm value. These findings indicate that diversity and inclusion practices not only have a direct impact on firm value but also strengthen the company's profitability performance. This study enriches the literature on the role of diversity and inclusion in the context of firm value and provides the latest empirical evidence in the material-based industrial sector. These results emphasize the importance of managing diversity and inclusion as a long-term strategy to increase organizational trust and stability.
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creator: Fauzan Attamimi
creator: Siti Sundari
rights: Copyright (c) 1970 Jurnal Kajian Akuntansi dan Auditing https://creativecommons.org/licenses/by-nc/4.0
date: 2025-11-17
publication date: 2025-11-17
starting page: 1
ending page: 15
doi: 10.37301/jkaa.v21i2.176

PENGARUH STRUKTUR KEPEMILIKAN DAN GENDER DIVERSITY TERHADAP KINERJA KEUANGAN PERUSAHAAN
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description: The purpose of this study is to empirically examine the influence of ownership structure and gender diversity on corporate financial performance. The population in this study includes manufacturing companies in the industrial sector listed on the Indonesia Stock Exchange for the years 2018-2022. The sample in this study was determined using purposive sampling techniques, resulting in 135 observations from 27 companies that met the sample criteria. The type of data used in this study is secondary data obtained from annual reports sourced from the official website of the Indonesia Stock Exchange and the official websites of the companies. Hypothesis testing was conducted using multiple linear regression analysis. The results show that female members of the Board of Commissioners have a significant positive effect on corporate financial performance, while managerial ownership, institutional ownership, and female members of the Board of Directors do not affect corporate financial performance.
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creator: Serli Septiani
creator: Daniati Puttri
creator: Dandes Rifa
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-07-07
publication date: 2025-07-07
starting page: 140
ending page: 152
doi: 10.37301/jkaa.v21i1.167

ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN
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description: Environmental accounting is an important element in corporate reporting as a form of responsibility for the impact of business activities on the environment. However, environmental accounting practices in Indonesia are still diverse and not optimal, and accountants' attention to this issue is considered low. This study aims to analyze the perceptions of the accounting profession, namely auditors, accounting educators, and corporate accountants, regarding the basic concepts, disclosures, and measurements of environmental accounting. Data were collected through the distribution of Google Form-based questionnaires via WhatsApp and analyzed using the Kruskal-Wallis test. The results showed that there was no significant difference in perception between respondent groups regarding the basic concepts and disclosures of environmental accounting. However, there was a difference in perception in terms of measurement, where accounting educators tended to believe more that environmental costs could be measured in monetary units, compared to auditors and corporate accountants. This difference is likely due to a stronger theoretical approach in accounting educators, while practitioners face constraints in measurement validity. This study reinforces the urgency of preparing environmental accounting standards that can be applied widely and consistently in Indonesia
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creator: Irwan Febrianto
creator: Ethika Ethika
creator: Yunilma Yunilma
creator: Dandes Rifa
creator: Helmawati Helmawati
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-07-07
publication date: 2025-07-07
starting page: 127
ending page: 139
doi: 10.37301/jkaa.v21i1.162

PENGARUH AUDIT TENURE, UKURAN KAP DAN FEE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
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description: This study aims to empirically prove the influence of audit tenure, public accounting firm (KAP) size and audit fees on the integrity of financial statements. In this study, the sampling method uses purposive sampling, which resulted in 27 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period with a total of 81 data, used as populations and samples. This study uses secondary data, namely annual reports and company financial statements obtained from www.idx.co.id websites and company websites. The data analysis methods applied include descriptive statistical analysis and multiple linear regression analysis of panel data with the help of eviews 12 software. The results of this study show that the audit tenure variable and the size of KAP have an effect on the integrity of financial statements, and the audit fee variable has no effect on the integrity of financial statements.
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creator: Maissy Syahri Yulianti
creator: Neva Novianti
creator: Dwi Fitri Puspa
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-07-07
publication date: 2025-07-07
starting page: 112
ending page: 126
doi: 10.37301/jkaa.v21i1.163

PENGARUH PENERAPAN GOOD SCHOOL GOVERNANCE TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH
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description: This study aims to analyze the influence of Good School Governance principles on the effectiveness of School Operational Assistance (BOS) fund management at Senior High School 11 Padang. The principles examined include participation, transparency, and accountability. The research employs a quantitative approach with a census method, encompassing the entire population of 75 respondents, consisting of the school principal, vice principals, treasurers, teachers, administrative staff, and school committee members. Research findings indicate that the principle of participation has a positive and significant effect on the effectiveness of BOS fund management with a regression coefficient of 0.2865 and p-value of 0.008 (p < 0.05). Meanwhile, the principles of transparency and accountability do not demonstrate statistically significant effects, with regression coefficients of 0.2232 (p-value 0.174) and 0.2020 (p-value 0.252), respectively. After that. At Senior High School 11 Padang. strengthen stakeholder participation and enhance transparency and accountability mechanisms in BOS fund management, despite the statistical insignificance of these two variables.
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creator: Mike Kusuma Dewi
creator: Sepri Hati Ningsi
creator: Elsa Meirina
creator: Annisa Annisa
creator: Gina Septiana
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-07-07
publication date: 2025-07-07
starting page: 97
ending page: 111
doi: 10.37301/jkaa.v21i1.159

PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN
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description: The rapid development of technology presents a significant challenge for entities in Indonesia. This is primarily due to the expectation that technological advancements should be accompanied by an increase in human resource capabilities. In addition, there are adverse effects that may arise, particularly for entities within the media industry sub-sector. One such impact is the growing public interest in video streaming services, which may affect the Firm Value. This study aims to examine the effect of the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER) on Firm Value, both partially and simultaneously. The research focuses on DAR and DER within media industry sub-sector entities to assess whether the assets and equity owned by these entities are sufficient to meet their liabilities, and whether increases in these financial ratios have an impact on Firm Value. A quantitative research method was employed, with the population and sample comprising entities from the media industry sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The results of this study indicate that both the Debt to Asset Ratio and the Debt to Equity Ratio have a significant influence on Firm Value, whether measured individually (partially) or collectively (simultaneously).
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creator: Fauji Fauji
creator: Dian Hakip Nurdiansyah
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-07-07
publication date: 2025-07-07
starting page: 85
ending page: 96
doi: 10.37301/jkaa.v21i1.161

PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN
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description: This study aims to examine the impact of good corporate governance, environmental performance, and enterprise risk management on firm value. Corporate governance is proxied by institutional ownership and the board of independent commissioners. The control variables include firm size and leverage. The population in this study includes all basic material companies listed on the IDX for the period 2021-2023. The sample was selected using purposive sampling method, a total of 30 companies. The data used in this study are secondary data obtained through annual reports of basic material companies for the period 2021-2023. The hypotheses are tested using linear regression, with the SPSS as the analysis tool. The research findings indicate that institutional ownership has a significant effect on firm value, while the board of independent commissioners has no effect. Similarly, environmental performance shows no significant impact on firm value, whereas enterprise risk management demonstrates a significant effect. The results of this study are expected to serve as a valuable consideration for companies in evaluating, improving, and enhancing their value.
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creator: Bella Fangbethia
creator: Desmiyawati Desmiyawati
creator: Supriono Supriono
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-07-07
publication date: 2025-07-07
starting page: 70
ending page: 84
doi: 10.37301/jkaa.v21i1.160

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS
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description: Financial Distress is a condition where a company experience a decline in financial condition which is the beginning before the bankcruptcy occurs. The problem of financial distress can be seen from the condition of the company’s profits which fallen continiusly or even had negative profits for several years. This research aims to empirically test the effect of profitability, liquidity, leverage, and cash flow operating on financial distress. The population in this research is 108 consumer good non-cyclicals companies sector listed in Indonesian Stock Exchange (IDX) for the 2021-2023 period. The sample in this study was 71 companies using a purposive sampling technique. The technique in this research uses multiple linear analysis test. The result of the research show that profitability, liquidity, and leverage have significant effect on financial distress. Meanwhile, cash flow operating has no effect on financial distress.
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creator: Febia Garcia Antoni
creator: Siti Rahmi
creator: Novia Rahmawati
creator: Nurhuda Nurhuda
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-05-26
publication date: 2025-05-26
starting page: 58
ending page: 69
doi: 10.37301/jkaa.v21i1.158

PENGARUH PROFITABILITAS, KOMITE AUDIT DAN DIVERSIFIKASI GENDER TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN
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description: The development of the industrial sector which is increasingly complex makes many companies ignore environmental aspects in running their business. Environmental problems caused by improper management of company activities cause various environmental damages. This has made companies start thinking about paying attention to the environment and presenting this information in annual reports. This study aims to analyze the impact of profitability, audit committee, and gender diversification on environmental information disclosure. The research design is a quantitative research. The data type used is quantitative and qualitative in the form of annual reports and sustainability reports. The research objects are mining and manufacturing companies listed on the IDX and participating in PROPER. Data analysis used multiple regression analysis. The research results that the audit committee had a positive effect on disclosing environmental information, shows that the more audit committee members are able to pressure management to increase disclosure of the company's environmental information. Profitability and gender diversification had no effect on disclosing environmental information.
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creator: Lindrawati Lindrawati
creator: Maria Cyntia Trimuryanti
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-05-26
publication date: 2025-05-26
starting page: 44
ending page: 57
doi: 10.37301/jkaa.v21i1.154

PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN
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description: Financial reports used by stakeholders to make decisions must show the results of their decisions through the integrity of the financial reports. The integrity of financial reports means showing financial reports that are honest, reliable, and neutral. This study aims to determine and analyze the effect of intellectual capital, audit quality, financial distress, and audit tenure on the integrity of financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The study population was all financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period totaling 105 companies. Based on the purposive sampling method, the research sample was obtained amounting to 171 companies from 57 companies with a 3-year research period. Data analysis used statistical methods using the SPSS software program. The results of the study showed that intellectual capital, audit quality, financial distress, and audit tenure had an effect on the integrity of financial reports.
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creator: Titin Maisyaroh
creator: Taufeni Taufik
creator: Nurul Badriyah
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-05-26
publication date: 2025-05-26
starting page: 30
ending page: 43
doi: 10.37301/jkaa.v21i1.145

PENGARUH FAKTOR EKONOMI, SOSIAL, DAN TEKNIS TERHADAP PENGGUNAAN PINJAMAN ONLINE DI KALANGAN MAHASISWA
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description: This study analyzes the impact of economic, social, and technical factors on online loan usage among university students in Indonesia. Online loans are increasingly popular for addressing educational and living expenses but pose risks such as financial dependency and repayment issues. Using a quantitative survey method, data were collected from 300 students across various universities. Key findings reveal that economic factors (family income and living expenses) have the strongest influence, followed by social (peer influence and social norms) and technical factors (ease of access and approval speed). While online loans provide quick financial solutions, their risks highlight the need for better financial literacy among students.
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creator: Prima Adi Dewanto
creator: Harti Budi Yanti
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-05-14
publication date: 2025-05-14
starting page: 16
ending page: 29
doi: 10.37301/jkaa.v21i1.147

PENGARUH LEVERAGE, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DIMODERASI OLEH UKURAN PERUSAHAAN
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description: This study aims to analyze the effect of leverage, capital intensity, and CSR on tax aggressiveness with firm size as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange for the period 2018–2023, as high tax burdens encourage companies to engage in tax aggressiveness through various strategies. From 33 healthcare sector companies listed, 31 companies were selected as the sample for this study. The data used is secondary data in the form of financial reports and sustainability reports from 2018 to 2023, which were processed using moderated regression analysis while considering the requirements of classical assumption tests, including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypotheses were tested using t-statistic and F-statistic tests. The research results show that leverage does not affect tax aggressiveness, capital intensity has a positive effect on tax aggressiveness, and CSR has a negative effect on tax aggressiveness. Furthermore, with the inclusion of the moderating variable, firm size, the findings conclude that firm size weakens the positive effect of leverage on tax aggressiveness, firm size weakens the positive effect of capital intensity, and firm size also weakens the positive effect of CSR on tax aggressiveness.
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creator: Muhammad Fathir Ilman
creator: Regina Jansen = Arsjah
rights: Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
date: 2025-05-14
publication date: 2025-05-14
starting page: 1
ending page: 15
doi: 10.37301/jkaa.v21i1.148

PENGARUH DIVERSITAS GENDER DEWAN DIREKSI, KOMPENSASI EKSEKUTIF, DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK
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description: This research aims to analyze and test the negative influence of Board of Directors Gender Diversion, the positive influence of Executive Compensation and the negative influence of Managerial Ownership on tax avoidance. Consumer Non-Cyclicals manufacturing companies that have been listed on the IDX in 2018-2022 are the population used in this research. In this research, sampling was carried out using a purposive sampling method and 39 data were obtained. In this research, the data source used is secondary data obtained through annual reports of companies in the Consumer Non-Cylicals sector that have been listed on the IDX from 2018 to 2022. The data analysis method used in this research is classical assumption testing and hypothesis testing using the linear regression method. Multiple. Based on the results of data analysis using the t test, it appears that gender diversity of the board of directors and share ownership are able to influence tax avoidance partially and negatively, while executive compensation is unable to influence tax avoidance.
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creator: Bunga Edelwisha Arisandi Riswandi
creator: Yesi Mutia Basri
creator: Azhari S
rights: Copyright (c) 2024 Jurnal Kajian Akuntansi dan Auditing
date: 2024-12-10
publication date: 2024-12-10
starting page: 149
ending page: 162
doi: 10.37301/jkaa.v20i2.134

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN
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description: This study aims to analyze the factors that affect firm value in companies incorporated in the LQ45 Index in Indonesia in the period 2018-2022. The data comes from companies' annual financial statements in the LQ45 Index. The sampling technique used a purposive sampling method by selecting 20 companies from a total of 45 companies in the LQ45 Index. This study covers 2018 to 2022, and data analysis was performed with panel data regression using Eviews 10 software. The results exhibited that overall, the variables of firm size, profitability, capital structure, dividend policy, and stock price positively and significantly influence firm value. Partially, the firm size variable, profitability, as measured by NPM, and capital structure, as measured by DAR, show a negative and significant influence on firm value. In contrast, ROA measures profitability, DER measures capital structure, and the stock price positively and significantly influences firm value. Dividend policy, although showing a negative influence, has no significant effect on firm value.
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creator: Rizky Liliyani Pasaribu
creator: Jeni Wardi
creator: Wita Dwika Listihana
rights: Copyright (c) 2024 Jurnal Kajian Akuntansi dan Auditing
date: 2024-12-10
publication date: 2024-12-10
starting page: 134
ending page: 148
doi: 10.37301/jkaa.v20i2.140