Jurnal Kajian Akuntansi dan Auditing

PENGARUH LEVERAGE, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DIMODERASI OLEH UKURAN PERUSAHAAN

Muhammad Fathir Ilman — 2025-05-14

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.

PENGARUH FAKTOR EKONOMI, SOSIAL, DAN TEKNIS TERHADAP PENGGUNAAN PINJAMAN ONLINE DI KALANGAN MAHASISWA

Prima Adi Dewanto — 2025-05-14

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.

PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Titin Maisyaroh — 2025-05-26

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.

PENGARUH PROFITABILITAS, KOMITE AUDIT DAN DIVERSIFIKASI GENDER TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN

Lindrawati Lindrawati — 2025-05-26

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.

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS

Febia Garcia Antoni — 2025-05-26

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.

PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN

Bella Fangbethia — 2025-07-07

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.

PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN

Fauji Fauji — 2025-07-07

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).

PENGARUH PENERAPAN GOOD SCHOOL GOVERNANCE TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH

Mike Kusuma Dewi — 2025-07-07

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.

PENGARUH AUDIT TENURE, UKURAN KAP DAN FEE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

Maissy Syahri Yulianti — 2025-07-07

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.

ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN

Irwan Febrianto — 2025-07-07

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

PENGARUH STRUKTUR KEPEMILIKAN DAN GENDER DIVERSITY TERHADAP KINERJA KEUANGAN PERUSAHAAN

Serli Septiani — 2025-07-07

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.