218 hasil

The Determinant of Tax Litigation: Analysis Based on Resource-Based View Theory

Naniek Noviari; I Gusti Ayu Eka Damayanthi; Luh Gede Krisna Dewi

Jurnal Ilmiah Akuntansi, Vol. 10 No. 2 · 2026 · Inggris · DOAJ

Despite the growing frequency, high costs, and substantial loss risk of tax litigation cases in Indonesia under the self-assessment system, empirical evidence remains limited and inconclusive regarding whether firms’ political connections improve tax litigation outcomes. This research examines the…

Juga tersedia di: DOAJ

Governance Risk Compliance Integration in Analyzing Determinants of Audit Report Lag

Novia Wijaya; Anastasia Angelica Halim

Jurnal Ilmiah Akuntansi, Vol. 10 No. 2 · 2026 · Inggris · DOAJ

Despite rapid technological disruption and strict regulatory deadlines, there remains limited empirical understanding—particularly in the Indonesian context—of how governance, risk, and compliance (GRC) mechanisms, internal audit leadership characteristics, and firm risk factors jointly influence…

Preventing Tax Avoidance in the Post-Pandemic Era: The Role of Digital Tax Services, Compliance, and Fiscal Policy under the Slippery Slope Framework

Dian Sulistyorini Wulandari; Ahmad Bukhori Muslim; Edi Triwibowo

Jurnal Ilmiah Akuntansi, Vol. 10 No. 2 · 2026 · Inggris · DOAJ

This study explores the role of digital tax services, cooperative compliance, and fiscal policy in mitigating tax avoidance within the framework of behavioral tax compliance theory. The research aims to assess whether the advancement of digital services and cooperative interactions between…

Stakeholder’s Role, Cash Slack and Sustainability Report on Stock Investment Decisions: Experimental Study

Jesica Handoko; Sihar Tigor Benjamin Tambunan; Ceicilia Bintang Hari Yudhanti

Jurnal Ilmiah Akuntansi, Vol. 10 No. 2 · 2026 · Inggris · DOAJ

The current research aims to prove whether independent variables stakeholder’s role, cash slack and sustainability reports have an influence on stock investment decisions from stakeholders. 2x2x2 between-subjects experimental design is conducted to test the hypothesis. The study involved private…

The Role of Sharia Financial Literacy in Moderating the Effect of Overconfidence on Generation Z Investment Decisions in the Indonesian Capital Market

Achmad Fauzi

Jurnal Ilmiah Akuntansi, Vol. 10 No. 2 · 2026 · Inggris · DOAJ

Penelitian ini bertujuan untuk mengkaji pengaruh overconfidence terhadap keputusan investasi generasi Z di Indonesia serta peran literasi keuangan syariah sebagai variabel moderasi dalam hubungan tersebut. Metode yang digunakan adalah survei kuantitatif dengan melibatkan 100 responden investor…

The Impact of Accountability on Balanced Scorecard Performance of Village-Owned Enterprises: The Mediating Role of Business Model

Rudy Suryanto; Hafiez Sofyani; Rahmat Darmawan dkk.

Jurnal Ilmiah Akuntansi, Vol. 10 No. 2 · 2026 · Inggris · DOAJ

This study investigates the effect of accountability on the performance of Village-Owned Enterprises (VOEs), with Business Model Innovation (BMI) positioned as a mediating dynamic capability. Data were collected from 104 VOEs through key organizational actors, including directors, secretaries, and…

Determinants and Measurements of Sustainability Reporting Quality: A Systematic Literature Review

Yusli Mariadi; Ni Luh Putu Wiagustini; Ni Ketut Rasmini dkk.

Jurnal Ilmiah Akuntansi, Vol. 10 No. 2 · 2026 · Inggris · DOAJ

Sustainability Reporting Quality (SRQ) has emerged as a critical aspect of corporate accountability in the context of the worldwide implementation of sustainability disclosure standards, including the Global Reporting Initiative (GRI), ISSB, and IFRS Sustainability Disclosure Standards. This study…

CSR and GCG on Company Performance: Insights from the Triple Bottom Line

Ida Bagus Gde Indra Wedhana Purba; I Gusti Bagus Wiksuana; Luh Gede Sri Artini dkk.

Jurnal Ilmiah Akuntansi, Vol. 10 No. 2 · 2026 · Inggris · DOAJ

This study aims to examine the interconnections between Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and company performance using the Triple Bottom Line (TBL) framework as a conceptual foundation. The increasing demand for corporate accountability and sustainable…

The Effect of Love of Money, Individual Morality, and Information Asymmetry on Fraud with Religiosity as A Moderating Variable

Putu Novi Anesya Dewi A.; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi dkk.

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study examines the effects of love of money, individual morality, and information asymmetry on fraud tendencies and investigates the moderating role of religiosity in these relationships. The study focuses on Village-Owned Enterprises in Karangasem Regency, Indonesia. Data were collected…

Green Innovation, Firm Size, and Environmental Performance: The Moderating Role of Corporate Governance in Indonesian Food and Beverage Firms

Putu Vina Marcyella Griadhi; Lucy Sri Musmini; I Made Pradana Adiputra

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study examines whether green innovation and firm size are associated with the environmental performance of Indonesian food and beverage firms and whether corporate governance moderates these relationships. The sample comprises 24 food and beverage firms listed on the Indonesia Stock Exchange…

Individual Characteristics and Auditors’ Whistleblowing Intentions in Indonesia: The Selective Moderating Role of Group Cohesion

Ilham Maulana Saud; Siti Fatimah Az-Zahro; Hafiez Sofyani

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study examines how individual characteristics influence auditors’ internal and external whistleblowing intentions and whether group cohesion moderates these relationships. It also investigates the relationship between team norms and group cohesion. Data were collected from 399 external…

Human Resource Competence, Budget Transparency, and Internal Control Systems as Determinants of Budget Absorption Effectiveness

Ida Ayu Angge Septiari; Gede Adi Yuniarta; Nyoman Ari Surya Darmawan dkk.

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study examines the relationships between human resource competence, budget transparency, internal control systems, and budget absorption effectiveness in educational institutions. Data were collected through structured questionnaires from 56 financial officers, budget administrators, and…

Green Supply Chain Management and Sustainability Performance: The Mediating Role of Sustainable Competitive Advantage

I Wayan Santika; Komang Agus Satria Pramudana; I Wayan Gede Sedana Yoga dkk.

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study examines the relationship between green supply chain management and sustainability performance and investigates the mediating role of sustainable competitive advantage. The study focuses on employees of electronic distribution companies in Bali, Indonesia. Data were collected through…

Bank Efficiency and Stability in ASEAN-5: A DEA Window Analysis

Desmy Riani; Fitria Ika Septiyani

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study evaluates the efficiency and intertemporal stability of listed banks in the five largest ASEAN economies using data envelopment analysis window analysis. The sample comprises 36 banks from Indonesia, Malaysia, the Philippines, Singapore, and Thailand, generating 360 bank-year…

When The Wind Blows: Assessing The Impact of Extreme Weather on West Java Rural Bank’s Credit Risk

Tiara Zanatunnisa; Muhamad Andri Arif Pramanda; Pretisila Kartika Putri dkk.

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This paper examines how extreme weather events as proxies for natural disasters affect the credit risk of rural banks (BPRs) in West Java, Indonesia, from 2022 to 2024. The scope of our study is to investigate how geographically specific environmental shocks have a bearing over rural bank credit…

Strategic Optimization of the Specific Goods and Services Tax on Overwater Tourism Services: A SWOT–PESTEL Analysis

Agus Wahyudi; Dewi Sartika Umul; Aristo Afrianto Budiman

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study identifies strategic priorities for optimizing the Specific Goods and Services Tax on food and beverage provision and overwater hospitality services in Labuan Bajo, West Manggarai Regency, Indonesia. A mixed-methods design combined questionnaire data from 100 taxpayers, tourism business…

Discursive Reconfiguration or New Identity? A Foucauldian Bibliometric Analysis of Corporate Accountability Research

Dwiyani Sudaryanti; Mohamad Bastomi; Siti Afiqah Zainuddin

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study examines the discursive evolution of corporate accountability research from 2000 to 2025 through a Foucauldian perspective. It integrates temporal bibliometric analysis with Foucauldian genealogy to investigate how dominant concepts, theoretical frameworks, and power–knowledge relations…

Auditor Independence, Competence, Audit Judgment and Audit Quality

Linda Anita Octavia Tanor; Hisky Ryan Kawulur

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

This study aims to examine the influence of personal characteristics of auditors specifically auditor independence and auditor competence on audit judgment, and the impact of audit judgment on audit quality. A quantitative research approach was employed using survey data collected from 147 internal…

Integrating Simons’ Levers of Control and Merchant–Van der Stede’s Typology: The Impact of Management Control Systems and Belief Systems on Organizational Performance in Indonesian Traditional Banks

Putu Yudha Asteria Putri; Ni Made Rai Juniariani; I Gusti Ayu Ratih Permata Dewi dkk.

Jurnal Ilmiah Akuntansi, Vol. 11 No. 1 · 2026 · Inggris · DOAJ

New Public Management (NPM) aims to enhance efficiency, effectiveness, and accountability in public sector organizations. In Indonesia, its implementation faces challenges such as bureaucratic resistance, limited oversight, and digital disparities. This study examines how management control systems…