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Jurnal Akuntansi
ISSN 2085-8698 · Maranatha Christian University · 361 artikel di indeks
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Artikel Jurnal
Digital Accounting Tools and Perceived Financial Reporting Accuracy in Sri Lankan Universities
Purpose – This study examines the impact of digital accounting tools on perceived financial reporting accuracy among accounting staff in Sri Lankan universities, focusing on the extent of use, system quality, and user competency. Design/Methodology/Approach – A quantitative cross-sectional survey…
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Artikel Jurnal
Analyzing Micro, Small, and Medium Enterprises' Taxpayer Compliance Through Tax Socialization, Tax Penalties, and e-Form Implementation
Purpose – This research is intended to analyze the influence of tax socialization, tax penalties, and the application of the e-form system on the level of compliance among Micro, Small, and Medium Enterprises (MSMEs) taxpayers. Design/Methodology/Approach – The study employs primary data obtained…
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Artikel Jurnal
Sustainability Reporting Readiness in Indonesian Mining Companies
Purpose – This study examines the readiness of Indonesian mining companies to adopt International Sustainability Standards Board (ISSB) reporting standards, specifically IFRS S1 and IFRS S2, while identifying influencing factors, key challenges, and best practices in transitioning from GRI-based to…
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Artikel Jurnal
The Role of Foreign Ownership in Moderating Board Characteristics, Independent Directors, and Board of Commissioners on Bank Financial Performance in Indonesia
Purpose – The purpose of this study is to analyze the effect of board characteristics, including the presence of female directors, independent directors, and independent commissioners, on the financial performance of commercial banks listed on the Indonesia Stock Exchange (IDX), as well as to…
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Artikel Jurnal
Exploring the Determinant of Business Students’ Sustainability Behavior
Purpose – This study aims to empirically prove the positive influence of (1) self-transcendence values on the intention to engage in sustainability accounting, (2) intention to engage in sustainability accounting on sustainability behavior, and (3) self-transcendence values on sustainability…
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Artikel Jurnal
The Impact of Good Governance, Employee Competence, and Accounting Information Systems on Financial Report Quality in The Bandung City Government
Purpose – This study was conducted to empirically investigate the extent to which the implementation of good governance, human resource capabilities, and the functionality of accounting information systems affect the quality of financial reports within the Bandung City Government…
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Artikel Jurnal
Cash Holdings in Indonesia’s Consumer Goods Sector
Purpose – This study aims to analyze the factors that influence cash holdings in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the period 2020-2024. Design/Methodology/Approach – This study uses quantitative methods with secondary data from the financial…
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Artikel Jurnal
Ownership Structure and Corporate Governance Effects on Green Banking Disclosure
Purpose – This study aims to examine the influence of foreign ownership, board size, independent commissioner, and audit committees on green banking disclosure. Design/Methodology/Approach – A causal research utilizing a quantitative method and existing data. The target group includes banking firms…
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Artikel Jurnal
ESG Disclosure, Cost of Debt, and the Moderating Role of Board Characteristics
Purpose – This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on the cost of debt and to investigate the moderating role of board of commissioners characteristics in non-financial firms in Indonesia. Design/Methodology/Approach – This study employs a…
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Artikel Jurnal
The Role of Financial Constraints in The ESG Performance and Financial Performance Relationship
Purpose – This study is to determine the influence of ESG performance on a financial performance, considering financial constraints encountered by the company. Design/Methodology/Approach – Using a sample of businesses listed on the Indonesian Stock Exchange between 2017 and 2023, regression with…
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Artikel Jurnal
Q4 Syndrome in Public Sector Financial Management: Case and Evidence from a Spending Unit of Indonesia’s Ministry of Transportation
Purpose – This study aims to investigate the manifestation and underlying drivers of Q4 Syndrome, defined as the concentration of government expenditure in the final quarter of the fiscal year, within a working unit of Indonesia’s Ministry of Transportation. Design/Methodology/Approach – The…
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Artikel Jurnal
Insights on Earnings Management: Findings from Indonesian Companies Study
Purpose – The purpose of this study was to empirically prove several factors that affect earnings management. In this study, there are several independent variables: managerial ownership, leverage, profitability, rationalization, ineffective monitoring, and audit committee…
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Artikel Jurnal
Financial Factors and Market Value in the Consumer Services Industry: An Empirical Study in Indonesia and Singapore
Purpose – This study provides a new perspective by exploring the role of gross domestic product (GDP) as a moderating variable in the relationship between solvency, liquidity, and profitability with the market value of consumer service companies in Indonesia and Singapore. The novelty of this…
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Artikel Jurnal
Environmental, Social, And Governance Disclosure on Firm Value: The Moderating Role of Profitability
Purpose – This study aims to empirically prove the positive influence of environmental, social, and governance disclosure on firm value in companies listed on the Indonesia Stock Exchange. In addition, this study also wants to empirically prove whether profitability can strengthen the influence of…
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Artikel Jurnal
Moderating Role of Audit Committee in Determinant Relationship with Audit Delay
Purpose – The objective of this study is to examine the moderating role of Audit Committee in the relation between determinants, which are Financial Distress, Complexity of Operation, and CPA Reputation, toward Audit Delay. Design/Methodology/Approach – Purposive sampling was applied in filtering…
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Artikel Jurnal
AI-Based Digital Transformation as a Driver of Individual Taxpayer Compliance
Purpose – This study aims to examine how Artificial Intelligence (AI)-based digital transformation in tax administration contributes to individual taxpayer compliance in Indonesia. The urgency of this research arises from the rapid adoption of AI technologies particularly e-filing and e-billing…
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Artikel Jurnal
Measuring the Impact of Financial Performance and Firm Age on Tax Avoidance
Purpose – This study aims to examine the influence of Financial Performance using the Return on Assets (ROA) and Debt to Equity Ratio (DER) proxies as well as Company Age on Tax Avoidance in Public Companies in Indonesia in the non-cyclical sector in 2019-2023. Design/Methodology/Approach – This…
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Artikel Jurnal
Cash Flow and Net Working Capital as Determinants of Cash Holdings: A Case Study of Mining Companies Listed on the Indonesia Stock Exchange
Purpose – The purpose of this research is to investigate how cash holdings in mining businesses listed on the Indonesia Stock Exchange (IDX) is influenced by cash flow and net working capital. Design/Methodology/Approach – A quantitative approach was adopted using explanatory research methods. The…
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Artikel Jurnal
Corporate Social Responsibility: Slack Resources and Board Gender Diversity
Purpose – This study aims to analyze the influence of slack resources and board gender on the quality of CSR disclosure. Design/methodology/approach – This research employs a quantitative approach with a descriptive design. The data used consists of annual reports and sustainability reports…
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Artikel Jurnal
Corporate Social Responsibility Disclosure and Firm Value: Does Firm Size Matter?
Purpose – The objective of this study is to investigate the positive effect of corporate social responsibility disclosure on firm value. It also aims to empirically demonstrate the role of firm size as a moderator on the relationship between corporate social responsibility disclosure and firm…