AKUA: Jurnal Akuntansi dan Keuangan

Keadilan Distributif dan Prosedural: Kunci Kepuasan Kerja dalam Arsitektur Remunerasi

Wed, 15 Jul 2026 00:00:00 +0000

This study aims to analyze the influence of distributive justice and procedural justice on job satisfaction of UIN Sultan Maulana Hasanuddin Banten employees in the Public Service Agency (BLU) remuneration scheme. Using a quantitative approach, a sample of 83 employees was purposively selected. The research instrument adopted the Colquitt scale and organizational behavior indicators with a Likert scale of 1–5. Data quality testing results showed all items were valid and reliable. The classical assumption test was met without multicollinearity or heteroscedasticity constraints. Multiple linear regression analysis produced the equation: Y = 19.966 + 0.215X1 + 0.202X2. Partially, both variables had a significant effect (p < 0.05). Simultaneously, the model proved significant (F = 8.135; p = 0.001) with an R2 value of 0.169, indicating a 16.9% contribution of the justice variable to job satisfaction. These findings confirm that job satisfaction is influenced by outcome justice (performance-based remuneration) and process justice (transparency and consistency of rules). Managerial recommendations include strengthening two-way communication, ensuring accurate performance data, and fostering participatory policy correction mechanisms. This research expands the literature on organizational justice at State Islamic Religious Universities (PTKIN) and provides direction for further research.

Pengaruh Kepatuhan Laporan Keuangan, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa

Valerianus Bria, Fitriana Fitriana, Zaenal Aripin — Wed, 15 Jul 2026 00:00:00 +0000

Village fund management in Indonesia still faces serious challenges due to high levels of fraud, including corruption, fraudulent statement, and asset misappropriation. This situation requires more effective prevention systems based on transparency, accountability, and digitalization. This study aims to examine the influence of Financial Reporting Compliance, Information Technology Utilization, and Internal Control on Fraud Prevention in Village Fund Management. The research was conducted in Malaka Barat District using a quantitative approach and Structural Equation Modeling–Partial Least Squares (SEM-PLS). A total of 96 respondents, consisting of village heads and village officials from 12 villages, were selected through purposive sampling, based on their active involvement in managing village funds. The findings reveal that Financial Reporting Compliance and Information Technology Utilization significantly affect Fraud Prevention, while Internal Control does not show a statistically significant effect. Nevertheless, the effect size (f²) indicates that Internal Control contributes moderately at a structural level. These results suggest that reporting practices and digitalization serve as key drivers in building an effective fraud prevention system within village governance. This study contributes theoretically to the development of fraud prevention models in the public sector and offers practical recommendations for village governments to strengthen reporting mechanisms and optimize the use of information technology.

Pengaruh Good Corporate Governance terhadap Pemilihan Auditor (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024)

M. Bassu Airlangga, Tertiarto Wahyudi, Emylia Yuniarti, Nilam Kesuma — Wed, 15 Jul 2026 00:00:00 +0000

This study examines the importance of auditing in ensuring transparency and credibility of financial statements and highlights inconsistencies in prior findings regarding the influence of Good Corporate Governance (GCG) on auditor selection. The objective is to analyze the effect of board structure, institutional ownership, ownership structure, firm risk, and firm size on auditor choice in manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a quantitative approach with a causal design using panel data derived from secondary sources. Data were analyzed using logistic regression to test the effect of independent variables on auditor selection as a dummy variable. The results show that board structure, institutional ownership, and firm size have a positive and significant effect on auditor selection. Conversely, ownership structure has no significant effect, while firm risk shows a significant negative effect on the likelihood of choosing Big Four auditors. The model demonstrates good predictive ability and explains 42% of the variation in auditor selection decisions. In conclusion, not all GCG mechanisms consistently influence auditor selection, as internal company characteristics remain key determinants in audit decisions.

Governing AI in Management Accounting: Evidence from an Emerging Industrial Economy

Martius Martius, M. Iqbal Yusuf Conoras, Desti Asfina — Wed, 15 Jul 2026 00:00:00 +0000

The increasing use of artificial intelligence (AI) in management accounting offers significant potential for improving information quality while simultaneously raising concerns about accountability and managerial decision discipline, particularly in emerging industrial contexts. This study aims to explore in depth how AI governance is practiced within management accounting systems and how management control mechanisms frame AI use to support accountability and organizational value creation. The study draws on the literature on management accounting digitalization, AI governance, and management control theory. A qualitative case study approach was employed in the Batam industrial area, using semi-structured interviews, internal document analysis, and limited observation, with data analyzed through thematic analysis. The findings indicate that AI is predominantly positioned as decision support rather than a decision driver, enhancing managerial sensemaking while preserving human judgment through decision ownership, review routines, and documentation. These results suggest that the value of AI in management accounting depends less on technological sophistication and more on the maturity of governance and control mechanisms that ensure disciplined and accountable decision-making.

Pengetahuan Akuntansi dan Penggunaan E-Commerce dalam Mendukung Pertumbuhan UMKM

Asri Fadila Putri, Isna Ardila — Wed, 15 Jul 2026 00:00:00 +0000

This research study aims to examine and understand accounting knowledge and the use of e-commerce in supporting the growth of MSMEs in East Medan District. The implementation uses a qualitative perspective focused on associative relationship patterns between variables. The study population consisted of 448 MSME actors or owners who run food and beverage business units located in East Medan District. The research sample was selected purposively by referring to a number of considerations and certain criteria and obtained a total of 83 MSME actors, with the number of samples calculated using the Slovin formula. The data in this study were collected through the distribution of questionnaire instruments to respondents. Furthermore, the data were processed and analyzed using a descriptive statistical approach and multiple linear regression analysis, which was also supported by testing the validity, reliability, classical assumptions, partial tests, simultaneous tests, and the magnitude of the contribution of variables that play a role in the influenced variables. The arrangement and analysis of data in this study were carried out using SPSS version 31.00. Partially, the research shows that accounting knowledge has a significant positive contribution to the growth of MSMEs in East Medan District. Furthermore, the use of e-commerce has also been shown to have a directional and meaningful impact on the growth of MSMEs in East Medan District. Simultaneously, mastery of accounting knowledge and the use of e-commerce have shown a directional and significant influence on the growth of micro, small, and medium-sized enterprises in East Medan District.

Determinan Manajemen Laba: Bukti Empiris Ukuran Perusahaan, Leverage, dan Tax Planning pada Perusahaan LQ45 Periode 2022–2025

Wisnu Haryo Pramudya — Wed, 15 Jul 2026 00:00:00 +0000

Earnings management has become a critical issue in financial reporting as it can reduce information quality and mislead investors’ decision-making. Contractual pressures, tax strategies, and firm characteristics are considered key factors influencing managerial incentives to engage in such practices. This study aims to examine the effect of firm size, leverage, and tax planning on earnings management in companies indexed in LQ45 on the Indonesia Stock Exchange during the 2022–2025 period. This research adopts a quantitative approach using secondary data obtained from annual financial reports. The sample consists of 32 companies selected through purposive sampling, resulting in 128 observations. Data analysis was conducted using multiple linear regression with SPSS, including classical assumption tests, coefficient of determination, F-test, and t-test. The results indicate that simultaneously, firm size, leverage, and tax planning have a significant effect on earnings management. Partially, leverage and tax planning have a positive and significant effect on earnings management, while firm size has no significant effect. These findings suggest that contractual pressure and tax planning strategies encourage earnings management practices, whereas stronger monitoring mechanisms in larger firms tend to limit opportunistic behavior. This study contributes to the development of agency theory and provides practical implications for managers, investors, and regulators in improving the quality of financial reporting.

Profil Risiko dan Imbal Hasil pada Perusahaan Pemerintah: Bukti Empiris dari Bursa Efek Indonesia

Ringkot P. Nainggolan, Rexon Nainggolan — Wed, 15 Jul 2026 00:00:00 +0000

This study investigates the effect of government ownership on the risk-return profile of firms listed on the Indonesia Stock Exchange (IDX). Using a comprehensive sample of 600 companies, this research employs the Capital Asset Pricing Model (CAPM) framework to examine financial performance from the perspectives of risk-adjusted return (Alpha), systematic risk (Beta), and total volatility (Standard Deviation). The sample is divided into two parts, namely government-owned companies (n=33) and non-government companies (n=567). Statistical analysis using the T-Test and Welch T-Test reveals three main findings. First, there is no significant difference in Alpha between the two groups, indicating that government ownership does not result in a systematic performance penalty or premium after risk adjustment. Second, government-related companies exhibit much higher Beta coefficients, indicating greater sensitivity to market movements than non-government companies. Third, although they have higher systematic risk, there is no significant difference in total volatility (Standard Deviation) between the two groups. This indicates a risk-sharing phenomenon where the increased market sensitivity of government companies is offset by lower idiosyncratic risk. These results indicate that on the IDX, ownership structure is a determinant of the risk borne by investors but plays a lesser role in determining risk-adjusted returns.

Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja Keuangan UMKM dengan Digital Keuangan sebagai Variabel Mediasi

Dela Sari, Endang Kristiawati, Aris Setiawan — Wed, 15 Jul 2026 00:00:00 +0000

This study aims to obtain empirical evidence regarding the influence of financial literacy, financial inclusion, digital finance and financial performance of MSMEs in Pontianak City, The main problem that is often faced by MSME actors is the limitation in understanding related to financial management. Many business actors do not have the ability to carry out systematic financial recording, financial planning, and proper financial decision-making. The financial performance of MSMEs is an important indicator in assessing the success of a business in managing its financial resources. This study aims to analyze the influence of financial literacy and financial inclusion on the financial performance of MSMEs with digital finance as a mediating variable. Data analysis was carried out using the Partial Least Square (PLS) method to test the relationship between variables. This study is an explanatory quantitative research designed to analyze the causal relationship between financial literacy and financial inclusion on the financial performance of MSMEs, with digital finance as a mediating variable. The results of the study are expected to provide a deeper understanding of the factors that affect the financial performance of MSME actors in Pontianak City.

Pengaruh Implementasi Sistem Informasi Akuntansi dan Digital Accounting terhadap Efisiensi Operasional dengan Kompetensi SDM sebagai Variabel Mediasi di Kota Medan

Ayu Andira, Fachrun Nissa, Rahmad Dani — Wed, 15 Jul 2026 00:00:00 +0000

This study aims to analyze the effect of Accounting Information System (AIS) implementation and digital accounting on operational efficiency, with human resource (HR) competency as a mediating variable in Micro, Small, and Medium Enterprises (MSMEs) in Medan City. This research employed a quantitative approach using a causal associative method. Data were collected through questionnaires distributed to MSME owners using purposive sampling techniques and were analyzed using Partial Least Square-based Structural Equation Modeling (SEM-PLS). The results indicate that digital accounting has a positive and significant effect on operational efficiency. HR competency is also proven to have a positive and significant effect on digital accounting and operational efficiency, both directly and indirectly through its mediating role. Meanwhile, the Accounting Information System has a positive effect on digital accounting, but directly shows a negative effect on operational efficiency. However, through the mediation of digital accounting, AIS provides a positive effect on operational efficiency. These findings indicate that improving MSMEs’ operational efficiency depends not only on the adoption of technology but is also strongly influenced by the competency of human resources in operating and utilizing these systems. Therefore, enhancing HR capacity and optimizing the integration of digital-based accounting systems are important strategies to support the digital transformation of MSMEs.

Persepsi dan Tantangan Pengguna terhadap Implementasi Core Tax Administration System (Coretax) di Indonesia

Raymond Tirta Kelana, Se Tin — Wed, 15 Jul 2026 00:00:00 +0000

The digital transformation of Indonesian tax administration entered a new phase in January 2025 with the launch of the Core Tax Administration System (Coretax), an integrated platform replacing legacy systems such as DJP Online, e-Faktur, and e-Bupot. However, initial implementation was characterized by technical disruptions, latent data synchronization, and the complexities of parallel operations. This exploratory qualitative study addresses the empirical gap regarding early user perceptions through interviews with 15 stakeholders in Bandung, including tax consultants and individual taxpayers, utilizing NVivo for data analysis. Findings indicate that while integrated reporting and billing offer significant functional benefits, user experiences are hindered by technical unreadiness and limited institutional support. Tax consultants appear to be the most sensitive to technical obstacles, whereas individual taxpayers focus on adapting to new digital workflows. To ensure a sustainable and user-friendly evolution, the study concludes that a user-oriented approach is essential, necessitating enhanced user experience (UX) design, strengthened support services, and transparent institutional communication.

Pengaruh Struktur Modal dan Inflasi terhadap Profitabilitas Perusahaan Consumer Non-Cyclicals di Indonesia Periode 2022 - 2024

Albani Gustian Suherman, Egi Arvian Firmansyah — Wed, 15 Jul 2026 00:00:00 +0000

This research assesses the extent to which two capital structure indicators, Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), and the macroeconomic variable of inflation collectively shape the profitability of consumer non-cyclicals sector firms listed on the Indonesia Stock Exchange (IDX). The observation period spans 2022 through 2024. Through purposive sampling, 102 firms were selected, forming a balanced panel of 306 firms data points. Heteroskedasticity was addressed using the Fixed Effect Model augmented with Clustered Robust Standard Error estimation. Partial test results show that DER exerts a negative and statistically significant effect on ROE, while neither DAR nor inflation produces a meaningful individual effect. The simultaneous test confirms that all three variables jointly explain variations in ROE. Robustness checks incorporating firm size and revenue growth as supplementary controls yield consistent conclusions. Overall, the findings highlight that debt leverage surpassing the optimal point, particularly as measured by DER, is the predominant factor suppressing profitability in this sector.

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba Dimoderasi Leverage

Wed, 15 Jul 2026 00:00:00 +0000

This study aims to analyze the effects of tax planning, deferred tax expenses, and deferred tax assets on earnings management, with leverage serving as a moderating variable. The research focuses on the Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. Employing a quantitative approach with a causal design, the study utilized purposive sampling to select 26 sample companies. Data analysis was conducted using Multiple Linear Regression and Moderated Regression Analysis (MRA) through SPSS software. The results indicate that tax planning, deferred tax expenses, and deferred tax assets do not have a significant effect on earnings management. Furthermore, leverage was not proven to moderate the relationship between the independent variables and earnings management. The low coefficient of determination suggests that the research model has limited capability in explaining variations in earnings management. These findings contribute to the understanding that tax policies and funding structures may not yet serve as primary indicators for detecting earnings management practices, highlighting the need for investors, management, and regulators to consider other factors.

Studi Kelayakan dan Lean Canvas Hotel Universitas Padjadjaran pada Aset Cikeruh 07 Jatinangor

Muhammad Harits Maulana ElHaq, Wa Ode Zusnita Muizu, Asep Mulyana — Wed, 15 Jul 2026 00:00:00 +0000

Universitas Padjadjaran owns idle assets that require optimization to support fiscal independence as a state-owned legal entity higher education institution (PTN-BH). The Cikeruh 07 building in Jatinangor with a book value of Rp248.05 billion remains in unfinished condition without revenue stream. This study aims to analyze the feasibility of hotel development on the Cikeruh 07 asset and to design a Lean Canvas as an integrated business model. A qualitative descriptive method following Sugiyono's interactive analysis is applied, supported by data triangulation from three expert interviews, field observation, and document analysis. Four feasibility aspects are evaluated, namely market and marketing, technical and operational, legal and regulatory, and financial. The findings indicate feasibility on all four aspects. Market analysis identifies institutional conference hotel positioning with four-star character. Technical analysis confirms asset suitability with CAPEX Rp24.00 billion for 80 rooms. Legal analysis validates the KSP scheme based on PMK 115/2020 with a 60-year cooperation period. Financial analysis yields NPV Rp7.73 billion, IRR 26.68% exceeding Ke 13.98%, payback period 4.62 years, and PI 2.20. The Lean Canvas synthesis positions Hotel Universitas Padjadjaran as a first-mover institutional conference hotel in the Jatinangor area.

Pengungkapan Emisi Karbon dan Nilai Perusahaan: Bukti Empiris Peran Mediasi Profitabilitas

Ai Sindi Andriani, Jiprian Ramadhansyah, Senny Maulida, Sasa S. Suratman — Wed, 15 Jul 2026 00:00:00 +0000

This study aims to examine the effect of carbon emission disclosure on firm value, with profitability serving as a mediating variable, among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study is motivated by inconsistent findings in previous research and the limited use of mediation analysis in this context. Using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4.0, the study analyzes 153 observations from 51 companies selected through purposive sampling. The results reveal that carbon emission disclosure does not have a significant direct effect on firm value but has a significant positive effect on profitability. Profitability, in turn, significantly influences firm value. However, the indirect effect of carbon emission disclosure on firm value through profitability is not significant, indicating that profitability does not act as an effective mediating variable. These findings suggest that investors in the Indonesian capital market still place greater emphasis on financial performance than on carbon emission information when evaluating corporate value.

Environmental Management Accounting dan Eco-Innovation terhadap Kinerja Keuangan Berkelanjutan melalui Efisiensi Biaya

Mahyudin Mahyudin, Martin Martin, Mardiah Hasanah Nasution — Wed, 15 Jul 2026 00:00:00 +0000

This research was conducted to examine how Environmental Management Accounting (EMA) and Eco-Innovation affect Sustainable Financial Performance, with Cost Efficiency acting as a mediating variable among SMEs in Medan City. A quantitative method with an explanatory research framework was applied in this study. The research population included 341 culinary SMEs officially registered at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Medan City. By applying the Slovin formula, 184 respondents were selected as the research sample. Data were gathered through questionnaire distribution using a Likert-scale measurement. The analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings show that Eco-Innovation positively and significantly influences both Cost Efficiency and Sustainable Financial Performance. In addition, Cost Efficiency was found to positively contribute to Sustainable Financial Performance. Environmental Management Accounting also demonstrated a positive and significant impact on Cost Efficiency; however, its direct relationship with Sustainable Financial Performance was negative though still statistically significant. Moreover, Cost Efficiency was proven to mediate the effect of Eco-Innovation on Sustainable Financial Performance and also mediate the relationship between Environmental Management Accounting and Sustainable Financial Performance. Overall, the results suggest that adopting eco-friendly innovations alongside environmental management accounting practices can strengthen operational efficiency and support the long-term financial sustainability of SMEs.

Determinan Kualitas Audit: Etika, Fee, dan Motivasi Auditor

Denny Kurnia, Annisa Rofiyanti — Wed, 15 Jul 2026 00:00:00 +0000

Audit quality is a central issue in public accounting because stakeholders rely on audit opinions to reduce information risk and to strengthen confidence in financial reporting. This study examines the effects of auditor ethics, audit fees, and auditor motivation on audit quality at KAP SH & Rekan. The research uses an associative quantitative design with a survey approach. Primary data were collected through questionnaires distributed to 33 auditors, and the sample was determined using saturated sampling. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing. The findings show that auditor ethics has a positive and significant effect on audit quality, audit fee has a positive and significant effect on audit quality, and auditor motivation has a positive and significant effect on audit quality. Simultaneous testing also confirms that the three variables jointly affect audit quality with an adjusted R square of 0.966. These results imply that audit quality is strengthened when auditors maintain ethical conduct, when audit fees support adequate audit procedures, and when motivation encourages professional responsibility.

Pengaruh Kinerja Lingkungan dan Kinerja Sosial terhadap Kinerja Keuangan dengan Firm Size sebagai Moderasi

Trifani Isyahrahmaliza, Risal Risal , Aris Setiawan — Wed, 15 Jul 2026 00:00:00 +0000

This study analyzes the impact of environmental and social performance on the financial performance of energy companies listed on the Indonesian stock exchange between 2022 - 2024. Company size serves as a moderating variable. Environmental performance is measured using the PROPER rating, while social performance is measured through the disclosure of Corporate Social Responsibility (CSR) information. Financial performance is represented by the key performance indicators return on assets (ROA) and return on equity (ROE). The study employs a quantitative approach using panel data regression and moderated regression analysis (MRA). The sample comprises 61 energy companies with a total of 183 observations. The results show that environmental performance has no significant impact on ROA but a positive and significant impact on ROE. Conversely, social performance has a positive and significant impact on ROA but no significant impact on ROE. Both environmental and social performance significantly influence ROA and ROE. Furthermore, company size strengthens the link between environmental and social performance and financial performance. These findings suggest that larger companies have better capabilities in managing environmental and social activities, thereby increasing their financial performance and supporting the sustainability of their business operations.

Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Tembakau yang Terdaftar di BEI

Anggella Rizki Veromikha, Rudy Kurniawan, Gita Desyana — Wed, 15 Jul 2026 00:00:00 +0000

This study aims to examine the relationship between the impact of sustainability report disclosure on the financial performance of companies in the tobacco subsector listed on the Indonesia Stock Exchange (IDX), as measured by Return on Assets (ROA) for the years 2020-2024. This study uses semi-annual data, with the first semester using data as of June 30 and the second semester using data as of December 31. This study yielded 40 observations with data spanning 10 time periods and 4 companies.The data was analyzed using the Random Effect Model (REM). The independent variable was measured using the Sustainability Disclosure Index (SRDI) based on GRI Standards, while financial performance is represented by Return on Assets (ROA), which is calculated as net income divided by total assets, derived from the companies financial statements. The findings indicate that disclosure related to economic aspects (X1) has a significant negative effect on financial performance, while disclosure related to environmental (X2) and social (X3) aspects does not have a significant impact on financial performance (ROA). However,simultaneously, disclosure from economic, environmental, and social aspects has a significant effect on financial performance.

Analisis Kinerja Model Parametrik, Non-Parametrik, dan Semi-Parametrik Value at Risk Saham Perbankan KBMI IV pada Periode Stabil dan Krisis Covid-19

Dewi Sekar Ayu, Layyinaturrobaniyah Layyinaturrobaniyah — Wed, 15 Jul 2026 00:00:00 +0000

This study aims to analyze and compare the accuracy of three Value at Risk (VaR) models in estimating market risk across four systemic banking stocks in Indonesia categorized under the Bank Group based on Core Capital (KBMI) IV, namely BBCA, BBRI, BBNI, and BMRI. A comparative analysis was conducted by dividing the timeframe into two contrasting market conditions: the crisis period driven by the Covid-19 pandemic (2019-2021), representing a Black Swan event, and the stable period (2016-2018). The VaR calculation methods examined include the parametric, non-parametric (Historical Simulation), and semi-parametric (Filtered Historical Simulation) approaches. To evaluate the consistency and robustness of each model against volatility shifts, a formal Backtesting procedure was performed using the Christoffersen Conditional Coverage joint test alongside a Severity analysis (measuring the magnitude of extreme losses). The test results demonstrate that during the stable period, the conventional parametric and non-parametric approaches were efficient for BBCA and BBNI stocks, as they successfully achieved a valid status while minimizing severity values. Conversely, during the Covid-19 crisis period, both traditional models completely failed due to the phenomenon of risk underestimation. Amidst the crisis turbulence, the semi-parametric FHS model proved to be superior and the most robust, where the FHS-Student-t specification successfully secured validity and minimized the severity of extreme losses for BBRI and BBCA stocks, followed by the performance of the FHS-Normal model on the BMRI stock.

Financial Statement Fraud in Indonesia’s Energy Sector Companies: Does Governance Disclosure Matter?

Isnaylah Cahyani, Ambar Kusumaningsih — Wed, 15 Jul 2026 00:00:00 +0000

This study examines the influence of governance disclosure on financial statement fraud among energy sector companies listed on the IDX during the 2022-2024 period. A quantitative research approach was employed using purposive sampling. The sample consisted of energy sector firms listed on the IDX that published complete financial statement throughout the observation period and had governance disclosure scores available in the Bloomberg Terminal database. Research data were collected from companies’ financial reports and governance disclosure scores and subsequently analyzed using logistic regression with SPSS version 27. The findings reveal that governance disclosure does not significantly affect financial statement fraud. The logistic regression results further indicate that governance disclosure is not statistically significant in explaining the occurrence of fraudulent financial reporting. These results suggest that the existing level of governance disclosure has not been sufficiently effective in mitigating financial statement fraud. Future studies are encouraged to incorporate additional variables that may better explain fraudulent financial reporting practices. Furthermore, to prevent financial statement fraud and make governance disclosure more than compliance mechanism, companies must improve the effectiveness of their governance implementation.

Mengurai Audit Report Lag: Apakah Financial Distress Mengubah Peran Komite Audit, Audit tenure, dan Reputasi Auditor?

Aris Sanulika, Wahyu Nurul Hidayati — Wed, 15 Jul 2026 00:00:00 +0000

This study aims to examine the effects of the audit committee, audit tenure, and auditor reputation on Audit Report Lag, as well as to investigate the moderating role of financial distress in property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using secondary data obtained from the companies' annual reports and financial statements. The research sample was selected through a purposive sampling technique, resulting in 58 companies with a total of 290 firm-year observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The findings reveal that audit tenure has a negative effect on Audit Report Lag, whereas financial distress has a positive effect on Audit Report Lag. In contrast, the audit committee and auditor reputation do not have a significant effect on Audit Report Lag. Furthermore, the moderating analysis indicates that financial distress does not moderate the relationships between the audit committee, audit tenure, and auditor reputation and Audit Report Lag. These findings suggest that the experience accumulated through longer audit tenure contributes to greater audit efficiency, thereby reducing the time required to complete the audit process. Conversely, companies experiencing financial distress tend to require a longer audit completion period. Therefore, maintaining financial stability and enhancing the effectiveness of the audit process are essential for ensuring the timely issuance of audited financial statements.

Pengaruh Kesiapan Organisasi dan Kompetensi Auditor terhadap Keamanan Data Audit pada PT. Agrobisnis Banten Mandiri (Perseroda) Kota Serang

A Deni Iskandarsyah, Fitriana Fitriana, Zaenal Aripin — Wed, 15 Jul 2026 00:00:00 +0000

Digital transformation in public sector auditing brings significant challenges to data security. In 2024, Indonesia recorded 21.7 million data breach cases, while audits of regional enterprises revealed weaknesses such as cash-based transactions, invalid attendance records, and unsecured digital assets. These conditions highlight the urgent need for organizational readiness and auditor competence in adopting secure audit technologies. This study aims to examine the influence of organizational readiness and auditor competence on audit data security at PT Agrobisnis Banten Mandiri (Perseroda) Kota Serang. A quantitative approach was applied using descriptive and verificative methods. The research involved all 30 staff members as respondents through total sampling, with data collected via questionnaires, interviews, and documentation. Analysis was conducted using multiple regression with SPSS, supported by validity, reliability, and classical assumption tests. Findings reveal that organizational readiness is relatively strong, though limited by infrastructure and digital oversight culture. Auditor competence is moderate, with adequate regulatory understanding but limited mastery of audit technology. Audit data security has not yet fully aligned with ISO 27001 and the Personal Data Protection Law. Verificative analysis shows organizational readiness has a significant effect on audit data security, auditor competence does not, and together both variables exert a significant influence with organizational readiness as the dominant factor. These results emphasize the importance of strengthening organizational structures to support secure digital audit transformation in regional enterprises.

Pengaruh Risiko Kredit, Likuiditas, Permodalan, Ukuran Bank, dan Kinerja Intermediasi terhadap Profitabilitas Bank Pembangunan Daerah di Indonesia

Vicka Pramudya Putra, Heri Faisal Harahap, Chairilisa Azzahra — Wed, 15 Jul 2026 00:00:00 +0000

This study analyzes how credit risk, liquidity, capital adequacy, bank size, and intermediation performance influence the profitability of Regional Development Banks in Indonesia. Profitability is proxied by Return on Assets, while credit risk is proxied by Non-Performing Loan, liquidity by Loan to Deposit Ratio, capital adequacy by KPMM/CAR, bank size is represented by the natural logarithm of total assets, while intermediation performance by Net Interest Margin and loan distribution. This study uses a quantitative approach based on quarterly panel data from 17 Regional Development Banks during the 2018–2025 period. The data are analyzed using panel data regression in Stata, with three estimation approaches: the Common Effect Model, Fixed Effect Model, and Random Effect Model. The model selection test shows that the Fixed Effect Model is the most suitable estimation model. The findings show that all independent variables simultaneously affect ROA. Partially, NIM positively and significantly affects ROA, whereas NPL has a significant negative effect on ROA. Meanwhile, LDR, KPMM, bank size, and loan distribution do not significantly affect ROA. These results suggest that BPD profitability is more strongly determined by credit quality and the ability to generate net interest income.

Analisis Pengaruh Tax Haven Utilization, Thin Capitalization dan Intangible Assets terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Mediasi

Olivia Alviolenta, Dedi Haryadi, Hartono Hartono — Wed, 15 Jul 2026 00:00:00 +0000

This study is aimed at exploring more deeply the impact of Tax Haven Utilization, Thin Capitalization, and Intangible Assets on Tax Avoidance as proxied by the Effective Tax Rate (ETR), as well as examining the role of Transfer Pricing as a mediating variable. The study is conducted based on data from energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period, totaling 230 observations selected using a purposive sampling method. Data processing is carried out using panel data regression with the Fixed Effect Model (FEM) and Common Effect Model (CEM) approaches using Stata 17, along with the Sobel mediation test. The results of the study show that Thin Capitalization has a negative and significant impact on Tax Avoidance, whereas Tax Haven Utilization and Intangible Assets have less influence. In addition, the three independent variables do not have a significant impact on Transfer Pricing, and Transfer Pricing also has little effect on Tax Avoidance. The results of the mediation test indicate that Transfer Pricing is not able to mediate the relationship between the independent variables and Tax Avoidance.