Jurnal Kajian Akuntansi dan Auditing

EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY

Yasmin Nurfaadila — 2026-04-30

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.

ANALISIS DETERMINAN PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT DI INDUSTRI TEMBAKAU INDONESIA

Anisa Atla Dewi Saputri — 2026-05-04

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.

PENGARUH FINANCIAL DISTRESS, WORKING CAPITAL, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT

Gita Salsabila Gita Salsabila — 2026-05-07

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.

TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS

Fajar Odiatma — 2026-04-30

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.

PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024

Amalia Fathimah — 2026-05-06

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.

TELAAH PERAN PREVENTIF FRAUD SEBAGAI MEDIATOR DETERMINAN KINERJA ORGANISASI PENGELOLA ZAKAT

Faturahman — 2026-04-30

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.

FACTORS AFFECTING THE ACCURACY OF FINANCIAL REPORTING WITH GOING CONCERN AUDIT OPINION AS A MODERATION VARIABLE

Tesa Yumaiza — 2026-04-30

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.