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Jurnal Akuntansi
ISSN 1410-3591 · Universitas Tarumanagara · 329 articles in the index
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Journal Article
Enhancing Reporting Quality through Systems, Controls, and Efficiency
This study examines the role of accounting information systems (AIS) and internal control systems (ICS) in improving the quality of financial reporting (QFR), with the efficiency of accounting processes (EAP) serving as a mediating variable. Data were collected from 73 employees of the Regional…
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Journal Article
Exploring Accounting Application Adoption among East Java MSMEs through UTAUT Model
This study aims to analyze the factors influencing the behavior of using accounting applications among Micro, Small, and Medium Enterprises (MSMEs) in East Java using the Unified Theory of Acceptance and Use of Technology (UTAUT) model modified with the addition of a trust variable. Data were…
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Journal Article
Determinants of Taxpayer Compliance: An Integrative Approach
This study investigates the effects of tax rate policy, the implementation of PMK 66/2023, and tax sanctions on taxpayer compliance, with tax socialization as a moderating variable. Tax compliance plays a critical role in sustaining state revenue, making it essential to assess the effectiveness of…
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Journal Article
ESG Controversies in ASEAN-5: The Role of Board Structure and Governance Characteristics
This study analyzes the effects of corporate governance mechanisms on ESG controversies among non-financial ASEAN-5 firms from 2021–2024, with firm size as a moderator. Using a Fixed Effects Model with PCSE, the findings show that audit committee independence and board gender diversity…
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Journal Article
Procurement of Goods and Services and Supervision on Budget Absorption
This study aims to analyze the impact of procurement of goods and services and supervision on budget absorption at the Public Works and Spatial Planning Agency (PUPR) of Gorontalo Regency. This study seeks to explain how the effectiveness of procurement and supervision can affect the level of…
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Journal Article
Accounting Conservatism: Growth, Ownership, Distress, and Governance Interaction
This study examines the relationship between accounting conservatism in Indonesian non-financial firms and growth opportunity, managerial ownership, and financial distress, addressing conflicting findings in prior research and governance differences. Good Corporate Governance is used as a…
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Journal Article
Legitimacy Strategies: SDG Disclosure, Earnings Management, and Accounting Changes in Indonesian Banking
This study investigates the relationship between Sustainable Development Goals (SDGs) disclosure and earnings management in the Indonesian banking sector. The research addresses whether SDG disclosure reflects a symbolic or substantive legitimacy strategy by examining its association with earnings…
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Journal Article
Remote Auditing, AI, Litigation Risk, and Due Professional Care Moderating Audit Quality
This research investigates the impact of remote auditing, artificial intelligence (AI), and litigation risk on audit quality, examining the moderating role of due professional care. Employing a quantitative approach with data collected from auditors in Indonesian Public Accounting Firms, the…
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Journal Article
Assessing of ESG Scores on Carbon Performance: Moderating Role of Board Independence
This study is motivated by the rising levels of carbon emissions and the increasing importance of ESG practices as mechanisms for enhancing corporate environmental performance. It investigates whether board independence moderates the relationship between ESG scores and carbon emission performance…
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Journal Article
Multitheoretical Analysis of Taxpayer Compliance in the Coretax Era
Tax compliance plays an important role in supporting state revenue, which is used to finance development and provide public services. Although the government has implemented tax reforms by simplifying the administrative system and implementing Coretax, the level of corporate taxpayer compliance in…
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Journal Article
The Impact of Accounting Regulation Implementation on MSME Performance
This study analyzes the impact of accounting regulation implementation on MSME performance, with regulation implementation as the independent variable and MSME performance as the dependent variable. The research focuses on whether the level of compliance and understanding of accounting regulations…
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Journal Article
Financial Decision-Making Determinants of Firm Value in Non-Cyclical Consumer Goods Companies
This study examines the effects of firm size, leverage, foreign ownership, and growth on firm value, measured by Price-to-Book Value (PBV), among Indonesian consumer non-cyclical companies during 2022 to 2024. Using a quantitative approach, data were selected through purposive sampling and analyzed…
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Journal Article
Evaluation of Coretax Revenue Through System Quality and Training of Tax Officials
The purpose of this study is to provide empirical evidence on the use of coretax based on the modified Technology Acceptance Model (TAM). Employing a quantitative approach, this research surveyed a complete, saturated sample of 122 tax officials at the regional office of DGT Suluttenggomalut. The…
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Journal Article
Learning Orientation and Accounting Career Intention: An Extended Theory of Planned Behavior
This study examines students' intentions to pursue a certified accounting career by extending the Theory of Planned Behavior (TPB) through the integration of learning orientation as an exogenous predictor. Despite the critical role of accountants in ensuring economic stability, Indonesia faces a…
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Journal Article
ESG Transparency, Carbon Accounting, And Equity Cost: Financial Statement Integrity Moderation
This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and carbon accounting on the cost of equity, while analyzing the moderating role of financial statement integrity. Driven by increasing waste pollution and carbon emissions within the consumer non-cyclical…
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Journal Article
How Big Five Personality Shapes Fraud Detection Through Audit Technology Adoption
This study analyzes how technology audit mediates the Big Five personality traits and condition detection in auditors at the Indonesian State Audit Board. Using technology audit, openness, conscientiousness, extroversion, destructiveness, and emotional stability indirectly influence condition…
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Journal Article
Student Acceptance Of Digital Game-Based Learning: Effect of Learning Approach And Accounting Self-Efficacy
Digital game-based learning (DGBL) can enhance students’ academic performance and critical thinking skills. As end-users, students’ acceptance largely determines DGBL adoption and effectiveness. This study examines factors influencing accounting and business students’ intention to use DGBL, using…
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Journal Article
Audit Committee and Financial Distress: A Mediation Moderated Approach with Capital Intensity
This study analyzes the effect of audit committee effectiveness on financial distress in the Indonesian manufacturing industry, with executive characteristics as mediators and capital intensity as moderators. Using SEM-PLS on 225 observational data, the results show that audit committees…
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Journal Article
Governance Roles in Financial Flexibility and Tax Avoidance
Indonesia's tax-to-GDP ratio has stagnated below regional and international benchmarks, and corporate tax avoidance (TA) accounts for most of the resulting revenue loss. This study examines how the investment opportunity set (IOS) and free cash flow (FCF) relate to TA, and whether audit committee…
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Journal Article
Moral Injury as Mediating Variable between Client Pressure and Auditor Professional Judgment
This study aims to examine the effect of client pressure on auditors’ professional judgment with moral injury as a mediating variable. The study uses a quantitative approach through a questionnaire survey distributed to 256 auditors working in Indonesian public accounting firms. The data are…