Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021 dengan e-ISSN 2810-0921. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, Pasar Modal, Keuangan, dan sistem informasi. Jurnal Literasi Akuntansi telah terakreditasi SINTA 4 oleh Kementrian Pendidikan Tinggi, Sains, dan Teknologi dengan SK Nomor: 10/C/C3/DT.05.00/2025.
The Influence of Leverage and Profitability on Tax Avoidance with Institutional Ownership as a Moderating Variable
Purpose: This study aims to examine whether the effect of leverage and profitability on tax avoidance with institutional ownership as a moderating variable. Data were analyzed using SPSS 27. Method: This study utilizes quantitative data from the official websites of food and beverage sector companies, specifically manufacturing firms listed on the Indonesia Stock Exchange (IDX) in the 2021-2024 period with purposive sampling technique resulting 177 in total annual financial reports analyzed. The analytical methods used include multiple linier regression and subgroup analysis. Finding: The results of this study indicate that leverage has a possitive influence toward tax avoidance, profitability has a possitive effect in tax avoidance, institutional ownership can moderate the possitive of leverage on tax avoidance, and institutional ownership cannot moderate the possitive effect of profitability on tax avoidance. Novelty: This research is novel because the researches added a new time period 2021-2024. This research can make a significant contribution to the literature on tax avoidance and corporate finance, and can help improve understanding of how institutional ownership affects the relationship between leverage and profitability on tax avoidance.
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Inovasi Layanan Samsat, Pemutihan Pajak Daerah dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi
Purpose: This study aims to examine the effect of Samsat service innovation, regional tax amnesty, and tax sanctions on motor vehicle taxpayer compliance, with taxpayer awareness as a moderating variable at UPT Pengelolaan Pendapatan Daerah (PPD) Kediri. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to motor vehicle taxpayers registered at UPT PPD Kediri. The data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). Finding: The results indicate that Samsat service innovation, regional tax amnesty, and tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance. Taxpayer awareness is unable to strengthen the effect of Samsat service innovation and regional tax amnesty on taxpayer compliance. However, taxpayer awareness is proven to strengthen the effect of tax sanctions on motor vehicle taxpayer compliance. Novelty: This study integrates taxpayer awareness as a moderating variable in examining the relationship between Samsat service innovation, regional tax amnesty, tax sanctions, and motor vehicle taxpayer compliance. The study also provides empirical evidence from UPT PPD Kediri regarding the effectiveness of fiscal policies and taxpayer behavior.
Pengaruh Kepemilikan Saham, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Financial Distress PT. Sritex 2017–2024
Purpose: This study aims to examine the effect of share ownership structure, firm growth, and capital structure on the potential for financial distress at PT Sritex during the 2017–2024 period. Method: This study used secondary data and adopted a quantitative approach. The research object was PT Sritex during the 2017–2024 period. The data were obtained from the company's published financial statements and processed into 31 observations for analysis. Analysis was performed using multiple linear regression using IMB SPSS software. Finding: The findings reveal that share ownership structure and firm growth do not significantly influence the potential for financial distress when examined individually. In contrast, capital structure has a significant influence on the potential for financial distress. Furthermore, the results show that share ownership structure, firm growth, and capital structure jointly have a significant effect on the potential for financial distress at PT Sritex during the 2018–2024 period. Novelty: This study contributes to the existing literature by focusing exclusively on PT Sritex during the 2017–2024 period. Unlike most previous studies that employ cross-sectional data from multiple companies, this research adopts a single-company approach, allowing for a more comprehensive analysis of how share ownership structure, firm growth, and capital structure influence financial distress.
The Effect of EPS, BOPO, and ROA on Stock Prices in the Banking Sector
Purpose: This research is designed to investigate how Earning Per Share (EPS), Operating Expenses to Operating Income (BOPO), and Return on Assets (ROA) dictate equity values across banking firms between 2023 and 2025.. Method: Employing a quantitative approach, this investigation utilizes multiple linear regression to evaluate the data. The target population encompasses publicly traded banks registered on the Indonesia Stock Exchange (IDX) throughout the 2023–2025 timeframe. Under a purposive sampling technique with specific predetermined requirements, a final dataset of 99 observations was successfully established for further evaluation.. Finding: The empirical evidence demonstrates that both Earning Per Share (EPS) and Operating Expenses to Operating Income (BOPO) exert a notable impact on equity pricing. Consequently, maximizing EPS while maintaining efficient BOPO levels tends to stimulate higher market prices. On the contrary, Return on Assets (ROA) exhibits no meaningful influence over share prices, indicating that asset-based profitability yields minimal consideration during investment appraisals within this framework.. Novelty: The distinctiveness of this inquiry centers on exploring the banking sector amidst the 2024 equity market fluctuations, leveraging a newly extended dataset running through 2025. This approach offers fresh insights into evolving investor sentiment and shifting market pricing dynamics within Indonesia's financial landscape.
Pengaruh Intellectual Capital, Ukuran Perusahaan, Struktur Modal, dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Teknologi
Purpose: This study aims to analyze the effects of intellectual capital, firm size, capital structure, and liquidity ratio on the financial performance of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period, both individually (partially) and collectively (simultaneously). Method: This study employed a quantitative approach with a causal-comparative (ex post facto) design. Secondary data were obtained from the financial statements of 17 technology companies listed on the Indonesia Stock Exchange (IDX) during 2023–2025, selected from a population of 47 companies using purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics 23. Finding: intellectual capital and firm size have a positive and significant effect on financial performance. Meanwhile, capital structure and liquidity ratio do not have a significant effect on financial performance. Simultaneously, intellectual capital, firm size, capital structure, and liquidity ratio significantly affect the financial performance of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. Novelty: The novelty of this study lies in positioning intellectual capital as the primary factor influencing financial performance and focusing on technology sector companies listed on the Indonesia Stock Exchange (IDX), considering that this sector is highly dependent on knowledge, innovation, and intangible assets in creating value added. This novelty is further strengthened by the increasing number of technology issuers in recent years, reflecting the rapid growth of the technology sector and making this study more relevant to the current conditions of the Indonesian capital market.
Pengaruh Akuntabilitas, Transparansi, dan Responsivitas Terhadap Pengelolaan Dana Desa Dalam Upaya Mensejahterakan Masyarakat
Purpose: The goal of this study is to look at the factors that affect how village funds are managed, with the aim of helping improve the well-being of the community in Galengdowo Village, Wonosalam Subdistrict, Jombang Regency. It is important to use the principles of good governance in village government, as it helps to properly manage and control the village's funds. But when it comes to managing village funds, there are still a lot of cases where the money is used wrongly, and there's not enough accountability, not much transparency in sharing information, and the government isn't responding properly, all of which can hurt the well-being of the community. Method: This study uses a quantitative method based on cause and effect. Data was gathered by giving out questionnaires and collecting documents using a Likert scale from the people living in Galengdowo Village, and the people chosen for the study were selected through purposive sampling. Classical assumption tests, moderating regression analysis, multiple linear regression tests, R squared coefficient of determination tests, and hypothesis tests were used in the data analysis. The study included everyone living in Galengdowo Village, and there were a total of 3,868 people in the village. Sampling was done using purposive sampling; out of a total population of 3,868 people, 2,369 were chosen. The sample selection used the Slovin formula to figure out how many people were needed, and the smallest number of people required was 96. Finding: The study shows that, to some extent, Accountability doesn't greatly influence how Village Funds are managed, but Transparency and Responsiveness do have a strong impact. At the same time, Accountability, Transparency, and Responsiveness play a big role in how Village Funds are managed. The moderation test results show that Community Well-being affects how Accountability and Responsiveness influence Village Fund Management, but it does not affect how Transparency influences Village Fund Management.. Novelty: The novelty of this study lies in the Responsiveness variable and the inclusion of an intervening variable used to strengthen the dependent and independent variables
The Influence of Budget Planning, Budget Implementation, Regulations, and Organizational Commitment on the Performance of Regional Government Agencies in Banyuasin Regency
Purpose: This study aims to examine the influence of budget planning, budget implementation, regulations, and organizational commitment on the performance of regional government agencies in Banyuasin Regency. Method: This research employed a quantitative approach. Data were collected through questionnaires distributed to employees involved in budget management within 32 Regional Government Organizations (OPD) in Banyuasin Regency. The population consisted of budget management officials, including Budget Users (PA), Budget User Authorities (KPA), Technical Activity Implementation Officers (PPTK), Financial Administration Officers (PPK), and Expenditure Treasurers. A purposive sampling technique was used, resulting in a sample of 160 respondents. Data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics. Finding: The results indicate that budget planning, budget implementation, regulations, and organizational commitment have a positive and significant effect on the performance of regional government agencies. Simultaneously, all independent variables significantly influence regional agency performance, indicating that effective budget management and strong organizational commitment contribute to improved organizational performance. Novelty: This study contributes to the public sector accounting literature by developing an integrated model that simultaneously examines budget planning, budget implementation, regulations, and organizational commitment as determinants of regional government agency performance. Unlike previous studies that generally focus on one or two aspects of budget management, this research combines managerial, regulatory, and behavioral factors within a single framework and provides empirical evidence from regional government organizations in Banyuasin Regency. The findings offer a more comprehensive understanding of how budget governance and organizational commitment interact to improve public sector performance.
Earnings Quality, Growth Opportunity, Financial Distress, and Firm Value in Industrial Companies
Purpose: This study examines the effect of earnings quality, growth opportunity, and financial distress on firm value in industrial sector companies listed on the Indonesia Stock Exchange during 2021-2025. Method: The study uses a quantitative approach with secondary data from annual reports, financial statements, stock prices, and other market information. The sample was selected using purposive sampling and produced 143 final observations after eliminating extreme data. Data were analyzed using multiple linear regression with IBM SPSS Statistics 23. Finding: The results show that earnings quality has no significant effect on firm value, while growth opportunity and financial distress measured using Altman Z-Score have positive and significant effects. Novelty: This study provides novelty by examining earnings quality, growth opportunity, and financial distress in one model using industrial sector companies listed on the Indonesia Stock Exchange during 2021–2025, a period that reflects post-pandemic business conditions and recent market dynamics.
Pengaruh Green Accounting, CSR, dan FCF Terhadap Nilai Perusahaan dengan Moderasi Financial Slack
Purpose: This study aims to analyze the effect of green accounting, corporate social responsibility, and free cash flow on firm value with financial slack as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the period 2022–2025. Method: This study uses a quantitative associative causal approach with secondary data from annual reports and sustainability reports. The sample consists of 18 companies selected using purposive sampling with 72 observations. Data analysis was conducted using panel data regression with the Random Effect Model through EViews 12. Finding: Green accounting has a negative and significant effect on firm value, corporate social responsibility has no significant effect, and free cash flow has a positive and significant effect on firm value. Financial slack fails to moderate all three relationships toward firm value. Novelty: This study offers novelty through the integration of green accounting, corporate social responsibility, and free cash flow as determinants of firm value with financial slack as moderator, a combination that has been rarely examined in previous literature, particularly in the mining sector. This study also addresses inconsistencies in prior research by incorporating legitimacy theory, stakeholder theory, and signaling theory within the context of Indonesian mining companies.
The Effect of Human Resource Competence, Internal Control Systems, and the Utilization of the Village Financial System (SISKEUDES) on Village Fund Management Accountability
Purpose: This study aims to examine the effect of Human Resource Competence, Government Internal Control System (SPIP), and the use of the Village Financial System (Siskeudes) on the accountability of village fund management in Pulau Rimau District, Banyuasin Regency. Method: This research employs a quantitative approach with descriptive and associative methods. Primary data are collected through questionnaires distributed to village officials directly involved in village financial management. The population consists of 85 village officials from 17 villages in Pulau Rimau District, and all population members are used as the sample through a saturated sampling (census) technique. Data are analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) with the assistance of SPSS software. Finding: The study is expected to demonstrate that Human Resource Competence, Government Internal Control System (SPIP), and the use of Siskeudes have a positive and significant effect on the accountability of village fund management, both partially and simultaneously. Improved competence of village officials, effective internal control, and optimal utilization of Siskeudes are expected to enhance transparency, accuracy, and accountability in village financial management. Novelty: This study contributes to the literature by examining the influence of Human Resource Competence, SPIP, and Siskeudes on village fund management accountability in Pulau Rimau District, an area that has received limited research attention. Furthermore, this study incorporates the latest regulatory framework, namely Law Number 3 of 2024 concerning Villages, which has not been widely adopted in previous studies.
Pengaruh Penggunaan QRIS, Kemudahan Transaksi, dan Volume Transaksi Terhadap Peningkatan Penjualan Umkm di Surabaya
Purpose: This study aims to analyze the effect of QRIS usage, transaction convenience, and transaction volume on increasing MSME sales in Surabaya. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to MSMEs registered as E-PEKEN partners in Surabaya. The population consisted of 3,427 MSMEs registered in the E-PEKEN program as of December 2025. The sampling technique used was purposive sampling with specific criteria, resulting in 126 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. Finding: The results indicate that QRIS usage, transaction convenience, and transaction volume have a positive and significant effect on increasing MSME sales in Surabaya. QRIS usage was found to have the strongest influence on sales improvement, followed by transaction volume and transaction convenience. The findings suggest that the adoption of digital payment systems contributes to business growth by improving transaction efficiency, customer convenience, and sales performance. Novelty: This study contributes to the existing literature by examining the simultaneous effects of QRIS usage, transaction convenience, and transaction volume on MSME sales improvement within the context of E-PEKEN partner MSMEs in Surabaya. Unlike previous studies that mainly focused on income or financial performance, this research specifically investigates sales improvement as the main outcome of digital payment adoption.
Tingkat Kepercayaan Mahasiswa Akuntansi Terhadap Sistem Keamanan QRIS dalam Mencegah Kecurangan Transaksi
Purpose: This study aims to examine the effect of perceived security on the trust of accounting students in using the Quick Response Code Indonesian Standard (QRIS) as a digital payment system, particularly in the context of fraud prevention. Method:This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 accounting students selected using purposive sampling, with the criterion of having used QRIS at least once. The data were analyzed using the Statistical Package for the Social Sciences (SPSS), including validity and reliability tests, classical assumption tests, and simple linear regression analysis. Findings:The results indicate that perceived security has a positive and significant effect on user trust. This finding suggests that higher perceived security leads to greater trust in using QRIS. Furthermore, security plays an essential role in reducing fraud risks and enhancing user confidence in digital transactions. Novelty:The novelty of this study lies in the integration of perceived security, trust, and fraud prevention within a single research framework, focusing on accounting students who possess a deeper understanding of internal control and fraud risk. This study also extends technology acceptance theories by incorporating a security perspective in QRIS usage.
The Effect of Income and Taxpayer Awareness on Compliance in Paying Land and Building Tax in West Tegal District
Purpose: This study aims to analyze the influence of taxpayer income and taxpayer awareness on the level of compliance in paying Land and Building Tax in West Tegal District, Tegal City Method: This study used quantitative approach with data collection technique through questionnaire, distributed to 53 taxpayers in West Tegal District, Tegal City Finding: The results of the study indicate that taxpayer income partially has a significant effect on compliance in paying PBB, while taxpayer awareness is also proven to have a positive and significant effect on the level of compliance. Simultaneously, taxpayer income and awareness significantly influence taxpayer compliance in paying Land and Building Tax Novelty: The inconsistency in previous research findings constitutes a research gap that warrants further investigation. In addition, West Tegal District has distinctive characteristics compared to other regions examined in prior studies. Therefore, conducting this study is considered necessary.
Faktor – Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Sektor Kesehatan di BEI 2023-2025
Purpose: This study aims to examine and analyze the influence of institutional ownership, company size, leverage and audit quality on financial statement integrity. Method: The study used secondary data with a quantitative approach. The sampling technique used purposive sampling on 31 healthcare companies listed on IDX 2023 – 2025 period, resulting in 93 observations. Analysis was performed using multiple linier regression using IBM SPSS software. Finding: The result show that institusional ownership has a negative and significant effect on financial statement integrity. Company size has no significant effect, while leverage and audit quality have a positive and significant effect. Novelty: this study expands on previous research by adding company size an independent variable. Keywords: Financial statement integrity, institutional ownership, company size, leverage, audit quality.
Forensic Accounting in Detecting Fraudulent Procurement of Goods and Services in The Government Sector: Systematic Literature Review
Purpose: This study aims to analyze the influence of forensic accounting, inhibiting factors and strategies to strengthen the application of forensic accounting in detecting fraud in the procurement of goods and services in the government sector. Method: The method taken is qualitative with a Systematic Literature review (LSR) approach. The data source used is secondary data taken from national and international article journals indexed by Google scholar in the period 2024 to 2026. The literature analyzed is mainly a research conducted on public organizations in Indonesia, and is focused on exploring the influence of forensic accounting on fraudulent procurement of goods and services. This research focuses on 8 journals that discuss how influential forensic accounting is, and the extent of the effectiveness of the application of forensic accounting on fraud in the procurement of goods and services. Finding: The results of the study indicate that the application of forensic accounting plays an important role in increasing the effectiveness of fraud detection, especially in identifying manipulation of financial statements, administrative irregularities, and signs of corruption in the procurement process of goods and services. In addition, thorough audits and the expertise of forensic auditors also play a role in the successful identification of fraud. However, the determination of forensic accounting still experiences various challenges, such as a lack of human resources, a lack of supporting technology, and a weak internal control system. Therefore, it is necessary to improve the competence of auditors, the use of digital technology, and improve the supervision system to reduce the possibility of fraud in the public sector.
Determinan Tax Avoidance pada Perusahaan Pertambangan dengan Good Corporate Governance sebagai Pemoderasi
Purpose: This study aims to empirically examine the effect of profitability, leverage, and firm size on tax avoidance practices, as well as the moderating role of Good corporate governance (GCG) in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This research employed a quantitative approach using secondary data obtained from annual reports and financial statements. The population consisted of mining companies listed on the Indonesia Stock Exchange, while the sample was selected using purposive sampling, resulting in 24 companies with 72 observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding: Leverage has a negative and significant effect on tax avoidance, while firm size has a positive and significant effect on tax avoidance. In contrast, profitability does not have a significant effect on tax avoidance. Furthermore, Good corporate governance moderates the relationship between leverage and firm size on tax avoidance, but does not moderate the relationship between profitability and tax avoidance. Novelty: The novelty of this study lies in its focus on mining sector companies during the post-pandemic period of 2022–2024 and the use of Good corporate governance, proxied by independent commissioners, as a moderating variable in examining tax avoidance practices
Efektivitas Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah: Bukti Empiris Kabupaten Bantul
Purpose: This study aims to examine the impact of local taxes, including Land and Building Tax for Rural and Urban Areas (PBB-P2), Duty on the Acquisition of Land and Building Rights (BPHTB), and Groundwater Tax (Ground Water Tax/PAT) on Local Own-Source Revenue (PAD). Method: This study uses a quantitative approach with secondary data in the form of PBB, BPHTB, PAT, and PAD revenue realization data for the 2020-2023 period. The total sample consisted of 48 samples. The research hypothesis was tested through multiple regression analysis using SPSS 26. Finding: The results show that PBB-P2, BPHTB, and PAT have a positive and significant impact on Bantul Regency's PAD. Novelty: There are still inconsistencies in the results of previous research, which indicate that there are research discrepancies that require further study, especially in the context of regions with different economic characteristics and tax potential.
Does Artificial Intelligence Reduce or Increase Workload of Gen Z in Accounting?
The main focus of this research is to examine how perceived usefulness and ease of use of AI, as well as the alignment of socio-technical aspects, influence individuals’ perception of workload in the application of AI. This study employs Structural Equation Modeling (SEM) with LISREL to analyze the relationships between technology acceptance, socio-technical support, and workload in AI usage. The data were collected from Generation Z employees working in the accounting field, in order to capture their perceptions of usefulness, socio-technical alignment, and organizational support in the implementation of AI in their professional tasks. The findings reveal that the higher the acceptance of AI, the higher the perceived workload from Gen Z employees. Furthermore, this study found that the socio-technical system provided by the organization does not necessarily simplify the work of Gen Z employees in the accounting field. Future research should consider stratified sampling to examine contextual differences. This study highlights the necessity of simplifying socio-technical processes so that organizational support does not create new complexities in the implementation of AI in accounting. This research underscores the importance of balancing individual technology acceptance and organizational socio-technical system design, ensuring that AI implementation addresses not only technical aspects but also maintains employee well-being, motivation, and social relationships within the workplace. This study provides novelty by offering a perspective on AI adoption among Generation Z accounting employees through the integration of technology acceptance and socio-technical system to explain workload perceptions. The findings are expected to enrich the literature on technology adoption, particularly artificial intelligence, in the accounting profession.
The Influence of Ownership Structure, Environmental, Social, and Governance (ESG), and Green Innovation on Firm Value
This study examines the effect of ownership structure, ESG, and green innovation on firm value in companies listed on the ESG Leaders index from 2021 to 2024. Firm value is measured using Tobin's Q ratio. A quantitative approach with purposive sampling was adopted. Based on predetermined criteria, 17 companies were selected, yielding 68 observations. Data were collected from annual reports, sustainability reports, and ESG risk scores from the IDX ESG Leaders index. Multiple linear regression analysis was performed using SPSS. The results indicate that institutional ownership has no positive effect on firm value, ESG has a significant positive effect, and green innovation has no positive effect. This study contributes to the literature by examining the determinants of firm value and advocating for enhanced reporting standards and broader implementation of sustainable practices, which may inform policy development to advance sustainable finance in Indonesia.
Pengaruh Literasi Keuangan terhadap Keputusan Investasi Generasi Z dengan Moderasi Penguasaan Media Teknologi
Purpose: This study aims to analyze the effect of financial literacy on investment decisions of Generation Z and to examine the moderating role of media technology mastery. Method: This study uses a quantitative explanatory approach. Data were collected through questionnaires from 150 Generation Z respondents in Solo Raya who have investment experience. The data were analyzed using Moderated Regression Analysis (MRA) to test direct and moderating effects. Finding: The results indicate that financial literacy has a significant effect on investment decisions, showing that individuals with better financial understanding tend to make more rational decisions. Media technology mastery does not have a direct effect on investment decisions. However, it significantly moderates the relationship between financial literacy and investment decisions, strengthening the influence of financial literacy. Novelty: This study emphasizes media technology mastery as a moderating variable, highlighting that technology strengthens the impact of financial literacy rather than directly influencing investment decisions.
The Effect of Managerial Ownership, Growth Opportunities, and Leverage on Accounting Conservatism in Non-Financial Companies
Purpose: This study aims to examine the effect of managerial ownership, growth opportunities, and leverage on accounting conservatism in corporate financial reporting among non-financial companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This research employs a quantitative approach using secondary data obtained from annual financial reports. The population consists of all non-financial companies listed on the Indonesia Stock Exchange, with samples selected through purposive sampling based on specific criteria. Data analysis is conducted using multiple linear regression, supported by classical assumption tests to ensure the validity and reliability of the regression model. Accounting conservatism is measured using the CONNAC (accrual-based measure), while managerial ownership, growth opportunities, and leverage serve as independent variables. Finding: The results indicate that managerial ownership and growth opportunities have a positive and significant effect on accounting conservatism, suggesting that companies with higher managerial shareholding and stronger growth prospects tend to apply more conservative accounting practices. In contrast, leverage shows a positive but not significant effect, indicating that the level of debt does not significantly influence the application of accounting conservatism. Novelty: This study provides empirical evidence on the determinants of accounting conservatism in emerging markets, particularly Indonesia, by integrating managerial ownership, growth opportunities, and leverage within a single research model and employing the CONNAC proxy as a measurement approach.
Peran Transaksi Pihak Berelasi dalam Penghindaran Pajak Perusahaan
Purpose: This study aims to examine the effect of related party transactions on tax avoidance in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This study uses a quantitative approach with multiple linear regression analysis. The population consists of primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sampling technique used is purposive sampling, resulting in 87 firm-year observations. Tax avoidance is measured using Cash Effective Tax Rate (CETR), while related party transactions are proxied by related party receivables, related party payables, related party purchases, and related party sales. Control variables include firm size, profitability (ROA), and leverage (DER). Finding: The results show that related party sales and related party payables significantly affect tax avoidance, indicating that higher related party transactions increase the tendency of companies to engage in tax avoidance. Meanwhile, related party receivables and related party purchases do not significantly affect tax avoidance. This indicates that not all related party transactions are used as tax avoidance strategies, but only transactions that directly influence taxable income. Novelty: This study provides novelty by applying factor analysis to group four proxies of related party transactions into two new factors, namely RPT1 and RPT2, which simplify the regression model and provide a clearer understanding of which types of related party transactions are more closely associated with tax avoidance practices.
Optimasi Portofolio Saham BUMN20 Menggunakan Particle Swarm Optimization dan Genetic Algorithm dengan Pendekatan Maximizing Sharpe Ratio
Purpose: This study aims to construct and optimize a stock portfolio within the BUMN20 index by maximizing the Sharpe Ratio using the Particle Swarm Optimization (PSO) and Genetic Algorithm (GA) approaches under volatile market conditions. Method: This study uses Adjusted Close Price data from 20 BUMN20 member stocks for the period from August 1, 2024, to August 1, 2025, obtained from Yahoo Finance, with stages including pre-processing to calculate returns and excess returns, portfolio optimization using PSO and GA, and performance evaluation based on returns, risk, and the Sharpe Ratio. Findings: The results show that the PSO method yields a higher Sharpe Ratio of 0.112 compared to GA’s 0.101, with respective returns of 0.00322 and 0.00248 and risks of 0.02880 and 0.02440. The PSO portfolio tends to be concentrated in two main stocks, namely ANTM and PGEO, while GA produces a more diversified portfolio but with a lower risk-adjusted return. Novelty: This study provides a comparative analysis between PSO and GA in stock portfolio optimization on the BUMN20 index using the Maximizing Sharpe Ratio (MSR) approach, thereby contributing to the development of portfolio optimization methods for indices that are sensitive to policy dynamics and political conditions.
Pengaruh Green Accounting, Good Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan
Purpose: This study aims to obtain empirical evidence regarding the influence of green accounting, independent boards of commissioners, boards of directors, audit committee financial expertise, institutional ownership, managerial ownership, and firm size on the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. Method: This study uses a quantitative approach with multiple linear regression analysis as a data analysis tool. The research population consists of all energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. The research sample consists of 188 observations selected using purposive sampling based on specific criteria according to the research needs. Finding: The results show that the board of directors, managerial ownership, and firm size have a significant positive effect on financial performance. Independent boards of commissioners do not have a positive effect on financial performance. Green accounting, the financial expertise of audit committees, and institutional ownership do not affect financial performance. Novelty: The novelty of this study lies in the comprehensive use of five good corporate governance indicators and its focus on the 2021–2024 period in the context of energy transition. This study also examines the relationship between green accounting, corporate governance, and firm size on financial performance to address the inconsistency of previous studies.
Generasi Z : Perencanaan Keuangan dan Tingkat Stres
Purpose: This study aims to examine the differences in stress levels between Generation Z individuals who engage in financial planning and those who do not Method: The research method employed is a quantitative approach using the Independent Samples t-test as the data analysis technique. Finding: The results show a significance value of 0.991 > 0.05, indicating that there is no statistically significant difference in stress levels between Generation Z individuals who practice financial planning and those who do not. These findings suggest that financial planning has not yet become a factor that significantly influences the stress levels of Generation Z. Novelty: This study contributes to the literature on financial literacy by examining how important financial planning impacts the stress levels of generation z.
Development of e-Commerce Business and Technology-Based Information Systems: Implications for The Need for e-Commerce Audit Services
Purpose: This study aims to examine the development of e-commerce businesses and technology-based accounting systems and their impact on the need for e-commerce audit services. Method: The population of this study comprises all auditors of public accounting firms in the Province of Bali, totaling 132 people, registered with the Indonesian Institute of Public Accountants in 2023. The sample for this study consisted of 56 people, selected using the purposive sampling technique. The data source used is primary data obtained from research respondents. The data collection technique used was a questionnaire. The data were analyzed using multiple linear regression techniques in SPSS 26. Finding: The results of the study show that the development of the e-commerce business has a positive, insignificant effect on the need for e-commerce audit services, and that technology-based accounting systems have a significant positive effect on the need for e-commerce audit services. Novelty: The study examines the relationship between the development of e-commerce businesses and technology-based accounting systems, and their implications for the need for e-commerce audit services, based on the technology acceptance model, which differs from previous studies that use the theory of planned behavior.
Pengaruh Intellectual Capital terhadap Kinerja Perbankan dengan Sustainable Growth Rate sebagai Variabel Intervening
Purpose: This study aims to analyze the effect of human capital, capital employed, and structural capital on banking performance, with the sustainable growth rate as an intervening variable in banks in Indonesia listed on the Indonesia Stock Exchange. Method: This study uses a quantitative approach with panel data regression analysis as the analytical tool. The research population consist of all This study uses a quantitative approach with panel data regression analysis as the analytical tool. The research population consists of all conventional commercial banks listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample was determined using documentating, resulting in 29 banks that met the data completeness criteria. Thus, 145 data points were obtained. Data processing was carried out using EViews 12. Finding: This study found that intellectual capital, proxied through human capital efficiency, structural capital efficiency, and capital employed efficiency, plays an important role in driving the sustainable growth rate of banks. Furthermore, the sustainable growth rate is proven to affect banking performance, measured using Return on Assets (ROA). These findings indicate that sustainable growth acts as a linking mechanism between the management of intellectual assets and the improvement of banks' financial performance. Novelty: The novelty of this research lies in the use of the sustainable growth rate as an intervening variable in explaining the mechanism of the impact of intellectual capital on banking performance. This study provides empirical evidence based on panel data of Indonesian banks for the 2020–2024 period, which is still relatively limited in previous literature.
Sustainability, Financial Performance, and Their Implications for Audit Outcomes: Evidence from Indonesian Mining Companies
Purpose: This study aims to examine the effect of sustainability commitment and financial performance on audit outcomes in mining companies in Indonesia. Sustainability commitment is proxied by environmental performance measured using the PROPER score and the amount of Corporate Social Responsibility (CSR) expenditure, while financial performance is measured by Return on Assets (ROA). Audit outcomes are represented by audit quality, proxied by the use of Big Four public accounting firms, and audit delay, measured as the number of days between the fiscal year-end and the auditor’s report date. Method: This study employs a quantitative approach using panel data from 19 mining companies listed on the BEI over the period 2020–2024, resulting in 95 firm-year observations. Data analysis is conducted using random-effects panel logistic regression to examine audit quality and fixed-effects panel regression with robust standard errors to analyze audit delay. All statistical analyses are performed using STATA version 17. Finding: The results indicate that PROPER, CSR expenditure, and ROA do not have a significant effect on audit quality, either partially or simultaneously. In contrast, with respect to audit delay, PROPER and CSR expenditure have a negative and significant effect, while ROA does not show a significant effect. Simultaneously, PROPER, CSR expenditure, and ROA are found to significantly affect audit delay. These findings suggest that corporate sustainability commitment particularly environmental performance and the realization of CSR expenditure plays an important role in improving audit efficiency and the timeliness of financial reporting, but has not yet become a primary consideration for auditors in determining audit quality. This study contributes to the empirical literature by enriching the understanding of the relationship between corporate sustainability and audit outcomes within the context of the Indonesian mining industry. Novelty: The novelty of this study lies in the simultaneous use of two sustainability commitment indicators, namely the PROPER score and CSR expenditure, which provide a more comprehensive representation of corporate sustainability commitment. In addition, this study examines two dimensions of audit outcomes, namely audit quality and audit delay, in Indonesian mining companies during the 2020–2024 period, a sector characterized by high environmental risk and regulatory pressure.
Literasi Keuangan dan Faktor Demografi terhadap Resiliensi Keuangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Padang
Purpose: This study aims to determine whether there is an influence of financial literacy and demographic factors on the financial resilience of students of the Faculty of Economics and Business, Padang State University. Method: The population in this study were undergraduate students entering the 2022 and 2023 academic years studying at the Faculty of Economics and Business, Padang State University. The sample in this study were undergraduate students from the management, accounting, development economics, and economic education study programs entering the 2022 and 2023 academic years of the Faculty of Economics and Business, Padang State University. The sample size was 135 respondents, using proportional random sampling. The analytical tool used in this study was multiple linear regression analysis with the assistance of SPSS version 27. Finding: The results of this study indicate that financial literacy has a positive and significant effect on students' financial resilience. However, demographic factors (gender, age, academic ability, and residence) did not influence students' financial resilience. Novelty: This study focuses on students of the Faculty of Economics and Business, Padang State University by combining two variables in one comprehensive framework, in contrast to previous studies that examined financial resilience in accounting students and gender factors
Pengaruh Pemahaman dan Pengetahuan, Sanksi, Serta Kebijakan Pajak terhadap Tingkat Kepatuhan Pajak Umkm pada Kota Bandung
Purpose: The purpose of this research is to look at how well MSMEs understand and follow tax legislation, namely Article 21 of the Income Tax Code and Value Added Tax (VAT). The poor level of tax compliance among MSMEs is a driving force for this study. Many company owners still lack a good understanding of tax regulations and processes, which leads to less than ideal tax fulfillment. Method: The study takes a quantitative approach by surveying MSME players from different industries using questionnaires. To characterize the extent to which taxpayers understand taxes, the function of penalties for noncompliance, and the impact of tax policies on taxpayer compliance, descriptive and quantitative statistical methods were used to the gathered data. Finding: Most micro, small, and medium-sized enterprises (MSMEs) are aware of their tax responsibilities, but the findings show that they still have difficulty with tax calculation, reporting, and payment. Concerns over possible financial losses make tax penalties the most influential element on MSME tax compliance. Novelty: This study takes into account tax understanding and knowledge, tax sanctions, and tax policies as benchmarks for enhancing MSMEs’ tax compliance.