Jurnal Akuntansi dan Ekonomika

Does Good Corporate Governance Strengthen the Link Between ESG Reporting and Financial Performance? A Study on the IDX ESG Leaders Index

2025-12-01T15:29:14+07:00

The growing adoption of Environmental, Social, and Governance (ESG) practices in Indonesia is supported by regulatory pressure and rising awareness, yet evidence of their impact remains mixed. This study examines the effect of ESG disclosure on financial performance and firm value, and evaluates the moderating role of Good Corporate Governance (GCG) in non-financial firms listed in the IDX ESG Leaders index (2021–2024). Using ten purposively sampled firms (forty firm-year observations), ESG was measured with forty five item GRI index and GCG with seven governance indicators. Panel regression and Moderated Regression Analysis show ESG disclosure has insignificant effects on both financial performance and firm value, while GCG does not moderate these relationships. Findings highlight the early stage of ESG integration in Indonesia, emphasizing the need for improved disclosure quality and stronger governance mechanisms.

Analisis Pengaruh Rasio CAR, LDR, NPL dan BOPO terhadap Kinerja Keuangan (ROA) Bank HIMBARA Tahun 2017–2024

2025-12-01T15:29:54+07:00

This study aims to analyze whether the CAR, LDR, NPL, and BOPO ratios affect ROA. The financial ratio data were obtained from secondary data of HIMBARA banks (BRI, BNI, Mandiri, and BTN) for the 2017–2024 period. The data analysis method used was multiple linear regression with SPSS. The partial results show that CAR influences ROA, while LDR, NPL, and BOPO do not have a significant effect on ROA. Simultaneously, all independent variables have a significant effect on the dependent variable. The obtained Adjusted R Square indicates that CAR, LDR, NPL, and BOPO collectively explain 92.4% of the variation in ROA, while the remaining 7.6% is influenced by other factors. This research is expected to provide a useful reference for the public and future researchers in understanding the factors that influence bank profitability.

Intellectual Capital dan Investment Decisions: Peran Mediasi Annual Report Readability pada Badan Usaha Milik Negara di Indonesia

2025-12-01T15:29:59+07:00

This study aims to analyze the effect of Intellectual Capital (IC) on investment decisions with Annual Report Readability (AnRR) as a mediating variable. The study employs a quantitative approach with a research sample consisting of 20 non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2018–2023 period. A census sampling technique was applied, and secondary data were obtained from annual reports available through the IDX and the companies’ official websites. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that IC has a significant effect on investment decisions, highlighting the importance of intellectual asset management in attracting investors. Conversely, AnRR does not have a significant effect on investment decisions, either directly or indirectly, in mediating the relationship between IC and investment decisions. Similarly, ROA and leverage were found to have no significant influence.

Integrated Reporting dalam Memoderasi Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan

2025-12-01T15:24:48+07:00

This study aims to assess the influence of carbon emission disclosure and environmental performance on firm value, with integrated reporting serving as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research employs a quantitative approach with a causal design. From a population of 90 companies, 35 were selected as the sample using purposive sampling, yielding 105 panel data observations over three years. Data analysis was conducted using panel regression methods with the EViews 13 software. The findings indicate that carbon emission disclosure has a negative effect on firm value, whereas environmental performance has a positive effect. Furthermore, integrated reporting was found to strengthen the relationship between carbon emission disclosure and firm value, while conversely weakening the relationship between environmental performance and firm value.

Evaluasi Penerapan Standar Akuntansi Keuangan EMKM Menggunakan Model CIPP pada UMKM Kota Pekanbaru

2025-12-01T15:19:48+07:00

This study evaluates the implementation of SAK EMKM in MSMEs using the CIPP model approach (Context, Input, Process, Product). The research method employed is qualitative research. The sample and research location consist of 30 MSMEs in Pekanbaru City. Data were collected through semi-structured interviews with the owners or those responsible for financial management. The criteria for selecting MSMEs, using purposive sampling, were businesses that had been operating for at least two years. The findings show that in the context aspect, MSME practitioners have a high awareness of the urgency of financial recording as a vital instrument for monitoring business performance. In the input aspect, limitations in human resources, lack of training, and inadequate recording infrastructure were identified as major obstacles. In the product aspect, positive impacts were found that foster optimism. Thus, it can be concluded that the motivation to adopt SAK EMKM among MSMEs in Pekanbaru is relatively high.

Pengaruh Kesulitan Keuangan dan Penyimpangan Akuntansi terhadap Agresivitas Pajak yang Dimoderasi Dewan Komisaris Independen

2025-08-13T15:08:01+07:00

The objective of this study is to empirically examine the effects of financial distress and accounting irregularities on tax aggressiveness, with the moderating role of independent commissioners. The study targets manufacturing companies listed on the Indonesia Stock Exchange for the 2016–2019 period and 52 firms were selected, producing 208 firm-year observations. This study shows that companies experiencing financial pressure tend to adopt more aggressive tax practices. In contrast, accounting irregularities are not found to have a statistically significant effect on the level of tax aggressiveness. Another finding indicates that the presence of independent commissioners can dampen the influence of financial distress on tax aggressiveness. However, independent commissioners do not act as a moderating variable in the relationship between accounting irregularities and tax aggressiveness.

Analisis Pertumbuhan Ekonomi Regional Melalui Industri Kreatif: Studi Kasus Provinsi Sumatera Barat dengan Pendekatan Time Series

2025-11-06T14:00:43+07:00

The main focus is to assess the contribution of various creative industry sub-sectors to the Gross Domestic Product of West Sumatera from 2014 to 2023. Employing a quantitative method with time series statistical analysis, the study seeks to identify growth patterns and fluctuations in the sector's contribution to regional economic development. The research utilizes secondary data sourced from the Central Statistics Agency (BPS) and annual reports from relevant provincial agencies. The findings are expected to illustrate the creative industry’s contribution to economic growth and highlight the sub-sectors with the greatest impact in strengthening a sustainable creative economy ecosystem. Moreover, the study aims to provide a scientific foundation for local governments in formulating more inclusive economic transformation strategies that align with local cultural strengths and adapt to developments in the digital era.

Determinasi Literasi Asuransi Syariah Generasi Z: Peran Digital Marketing, Religiusitas, dan Budaya Sosial di Sumatera Barat

2025-12-14T17:51:56+07:00

The Islamic insurance industry plays a strategic role in the financial system; however, its utilization in Indonesia remains relatively low. This condition is particularly critical for Generation Z, who will become the dominant users of financial products in the future. This study aims to analyze the effects of digital marketing, religiosity, and social culture on Sharia insurance literacy among Generation Z in West Sumatra Province. The study employs a quantitative approach with an explanatory research design and utilizes the SEM-PLS method, based on data from 201 respondents aged 17–27 years collected. The results indicate that social culture and digital marketing have a positive and significant effect on Sharia insurance literacy, while religiosity does not have a significant direct effect. The research model explains 39.1% of the variation in Sharia insurance literacy, highlighting the important role of social and digital factors in shaping Sharia insurance literacy among Generation Z.

Koneksi Politik dalam Dinamika Tekanan Keuangan dan Penghindaran Pajak

2025-12-01T13:31:59+07:00

This study examines the effect of financial constraints and financial distress on tax avoidance with political connections as a moderating variable in energy companies listed on the Indonesia Stock Exchange during 2022–2024. The topic is relevant because the energy sector is highly exposed to tax avoidance risks and closely linked to political actors. Secondary data were obtained from annual and financial reports and analyzed using panel data regression with the Common Effect Model (CEM). The findings reveal that financial constraints and financial distress have a negative effect on tax avoidance. Moreover, political connections strengthen the relationship between financial constraints and tax avoidance but weaken the influence of financial distress on tax avoidance. These results highlight the crucial role of political ties in shaping corporate tax strategies under financial pressure. The study provides meaningful insights for regulators and stakeholders in designing more effective and transparent tax policies.

Analisis Kinerja Penyerapan Anggaran di Pemerintah Daerah: Studi Pemerintah Provinsi Sumatera Selatan

2025-11-18T17:25:21+07:00

This study examines the influence of human resource quality, regional financial regulations, and understanding of financial management systems and procedures on budget absorption in the Provincial Government of South Sumatra. Using a quantitative approach, data were collected through questionnaires completed by 164 respondents from 41 regional agencies and analyzed using IBM SPSS version 26. The results show that the quality of human resources and understanding of financial systems and procedures have a significant positive effect on budget absorption. In contrast, regional financial regulations do not have a significant effect. However, collectively, the three variables have a significant simultaneous influence. These findings highlight the importance of improving competency, regulatory comprehension, and mastery of financial systems to enhance the effectiveness of budget implementation.

Accounting Information, Creativity, and Education Influence on Culinary Business Success Moderated by Financial Literacy

2025-12-01T15:18:14+07:00

This study examines the effect of accounting information usage, creativity, and education level on the success of culinary SMEs in Pekanbaru, as well as the moderating role of financial literacy. SEM-PLS analysis on 132 SME actors reveals accounting information usage positively influences success by enabling better decision-making and operational efficiency through valuable, scarce resources per RBV theory, while creativity drives success via product innovation and competitive uniqueness; however, education level lacks impact as practical skills outweigh formal education in this context. Financial literacy strengthens the creativity-success link by helping implement innovative ideas strategically, but fails to moderate accounting usage due to its direct interpretability and education due to unrelated optimization needs. These findings stress prioritizing creativity, financial literacy, and accounting practices for SME sustainability.

Penurunan Kemiskinan dan Terwujudnya Pembangunan Berkelanjutan di Pesisir Kota Surabaya Sebagai Optimalisasi Ekonomi Biru

2025-11-18T17:23:59+07:00

This study analyzes the potential of the blue economy in reducing poverty and achieving sustainable development in the coastal areas of Surabaya. Using mixed methods with an exploratory sequential design in three coastal villages (Kedung Cowek, Kenjeran, and Sukolilo Baru), the study involved four key informants and 85 fisherman respondents. The results show that the coastal areas of Surabaya have diverse blue economy potential, including capture fisheries, aquaculture, marine product processing, and marine tourism. Quantitative analysis proves that blue economy optimization has a significant effect on poverty reduction (R² = 0.476) and sustainable development (R² = 0.322). However, its implementation is constrained by fluctuations in fishermen's income, low financial literacy, and the incompatibility of assistance programs. A sustainable development model requires the integration of business diversification, institutional strengthening, and a transformation of the community's mindset through multi-stakeholder collaboration to create a sustainable blue economy ecosystem.

Apakah Kartu Indonesia Pintar Kuliah (KIP-K) Efektif sebagai Instrumen Pembangunan untuk Meningkatkan Akses Pendidikan Tinggi?

2025-11-26T10:11:28+07:00

The Indonesia Smart Card (KIP) plays an important role in supporting the government's efforts to expand access to education for students from low-income families. This study aims to evaluate the role of KIPK and other factors in promoting higher education participation in Indonesia. The data used were obtained from the 2022 National Socio-Economic Survey (Susenas). The analysis was conducted using logistic regression to identify the influence of various variables on higher education participation. The results show that ownership of KIPK and assistance from the Family Hope Program (PKH) significantly contribute to increasing higher education participation. These findings highlight the importance of social assistance programs in promoting access to higher education for vulnerable groups

Pengaruh Transfer Pricing dan Pemanfaatan Tax Haven Country terhadap Tax Avoidance dengan Komisaris Independen sebagai Variabel Moderasi

2025-06-13T15:46:22+07:00

Studi ini menganalisis dampak Transfer Pricing dan Pemanfaatan Tax Haven Country terhadap Tax Avoidance, dengan mempertimbangkan peran dewan komisaris independen sebagai variabel moderasi pada perusahaan multinasional di Bursa Efek Indonesia periode 2019-2023. Metode purposive sampling diaplikasikan pada 430 sampel data, dengan teknik analisis regresi linear berganda dan moderated regression analysis. Temuan penelitian ini mengungkapkan bahwa transfer pricing memiliki pegaruh negatif signifikan terhadap tax avoidance, pemanfaatan tax haven country tidak memilki pengaruh signifikan terhadap tax avoidance, komisaris independen mampu memperkuat transfer pricing dengan tax avoidance, namun tidak mampu memoderasi hubungan antara pemanfaatan tax haven country dengan tax avoidance. Implikasi dari penelitian ini penting sebagai dasar dari penyusunan kebijakan fiskal dan pengambilan keputusan investasi.

Tax Avoidance di Indonesia: Analisis Peran Corporate Governance, Corporate Social Responsibility, dan Direksi Perempuan

2026-01-08T13:24:47+07:00

Penelitian ini bertujuan menguji secara empiris pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap tax avoidance pada perusahaan energi di Indonesia, serta menilai peran moderasi direksi wanita. Isu ini relevan karena sektor energi merupakan industri strategis yang memiliki tingkat eksposur pengawasan tinggi, namun tetap rentan terhadap praktik penghindaran pajak. Penelitian ini menggunakan 88 sampel pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif melalui Moderated Regression Analysis (MRA) pada perusahaan energi yang terdaftar di Bursa Efek Indonesia, penelitian ini menemukan bahwa GCG dan CSR terbukti signifikan menekan praktik tax avoidance. Namun, direksi wanita tidak menunjukkan kemampuan memoderasi hubungan tersebut. Temuan ini menegaskan bahwa kekuatan tata kelola dan integrasi CSR jauh lebih menentukan perilaku perpajakan korporasi dibandingkan keberadaan struktur direksi perempuan yang jumlahnya belum mencapai nilai minimum. Hasil penelitian memberikan implikasi penting bagi regulator dalam memperkuat kebijakan transparansi dan kepatuhan pajak.

Analisis Hubungan Variabel Makroekonomi dan ISSI Terhadap NAB Reksa Dana Syariah di Indonesia Pada Tahun 2012-2024

2025-12-11T11:35:58+07:00

Sharia mutual fund Net Asset Value (NAV) functions as a critical indicator used to assess the performance of Indonesia’s sharia-compliant financial instruments, where its movements are greatly influenced by macroeconomic conditions and financial market dynamics. Using the VECM model, the analysis explores how the Indonesian Sharia Stock Index and various macroeconomic factors relate to and affect the NAV of sharia mutual funds in both the short and long term during the period January 2012–December 2024. The findings indicate that, in the short run, inflation reduces NAV, whereas the exchange rate and ISSI contribute positively, and interest rates do not exhibit significant effects. Over the long term, NAV is pressured downward by inflation and interest rates, while the exchange rate and ISSI maintain their positive influence.

Analisis Kontribusi PAD, Kemiskinan dan Kemandirian Fiskal Terhadap Pertumbuhan Ekonomi di Kepulauan Riau

2025-07-09T11:15:56+07:00

This study analyzes the effects of Regional Original Revenue (PAD), poverty levels, and fiscal independence on economic growth in the Riau Islands Province. Panel data from seven regencies/cities covering the period 2017–2023 were analyzed using panel data regression. The results indicate that PAD has a positive and significant effect on economic growth, while poverty levels also show a positive and significant effect, reflecting the complex relationship between poverty and economic growth. Fiscal independence has a positive but statistically insignificant effect. These findings highlight the importance of strengthening PAD and poverty alleviation, as well as the need to enhance fiscal independence to support regional economic resilience.

Interdependensi Foreign Direct Investment (FDI), Trade Openness, dan Pengendalian Korupsi Dalam Mendorong Kinerja Ekonomi di Kawasan ASEAN-6

2025-12-22T18:42:36+07:00

This study analyzes the effects of Foreign Direct Investment (FDI), trade openness, and corruption control on economic growth in the ASEAN-6 region, which includes Indonesia, Thailand, Malaysia, Vietnam, the Philippines, and Cambodia. Annual data for the period 2009–2023 obtained from the World Bank were analyzed using panel data regression. The results indicate that FDI has a positive effect on economic growth, highlighting the important role of foreign investment in stimulating regional economic activity. In contrast, trade openness has a negative effect on economic growth, suggesting that trade liberalization has not yet generated optimal outcomes. Meanwhile, corruption control does not have a significant effect on economic growth. These findings emphasize the importance of more adaptive investment and trade policies to enhance the economic competitiveness of the ASEAN-6 region.

Dampak ACFTA pada Pola Ekspor Indonesia: Analisis Trade Creation-Diversion Pendekatan Gravity Model

2025-12-22T18:42:55+07:00

This study analyzes the trade creation and trade diversion effects of the ACFTA agreement on the export patterns of Indonesia's primary and manufactured goods. Using the gravity model with panel data from 20 partner countries from 2000-2023, the model was estimated using the Poisson Pseudo-Maximum Likelihood (PPML) technique. The results show that the impact of ACFTA is heterogeneous. The primary sector experienced significant trade creation (a 9.42% export increase) without classic trade diversion; exports to non-member countries even increased. Conversely, the manufacturing sector showed negative trade creation (-5.88%) and significant trade diversion (-14.96%), indicating that Indonesia's manufacturing industry has not been able to compete within the ACFTA bloc and has experienced market diversion. These findings underscore the urgency of enhancing manufacturing competitiveness to optimize the benefits of free trade agreements.

Relationship between the Role of Stress on the Quality of Government Internal Audit with Knowledge Search as a Mediating Variable

2026-01-15T18:46:32+07:00

This study investigates how role ambiguity and role conflict influence audit quality among government internal auditors, with knowledge seeking as a mediating variable. Public sector audit quality is crucial, yet internal auditors often experience role pressures that can weaken performance. Survey data from internal auditors in government institutions were analyzed using PLS-SEM with WarpPLS. Findings show that both role ambiguity and role conflict negatively affect audit quality. Knowledge seeking partially mediates the impact of role conflict, indicating that actively searching for information, guidance, and expertise can lessen the negative consequences of conflicting demands. In contrast, knowledge seeking does not mediate the relationship between role ambiguity and audit quality, suggesting unclear expectations and responsibilities remain a major obstacle even when auditors attempt to learn. This study contributes to public sector auditing theory and offers practical insights for competency development and capacity-building programs to improve government internal auditor performance and audit quality.

Konservatisme Akuntansi, Struktur Modal, dan Nilai Perusahaan: Kebijakan Dividen sebagai Variabel Moderasi

2026-02-24T15:19:31+07:00

This study aims to examine whether dividend policy moderates accounting conservatism and capital structure on firm value. The method used is quantitative. Strict screening of secondary data using purposive sampling obtained 17 companies in the non-primary consumption sub-sector of the Indonesia Stock Exchange between 2021 and 2024. MRA analysis and multiple linear regression were used in this study using SPSS 25. The findings show a positive and significant result between accounting conservatism and capital structure with company value, while dividend policy is unable to strengthen or weaken both relationships.

Pengaruh Peningkatan Indikator Pendidikan Terhadap Kedalaman Kemiskinan dengan Belanja Modal Pendidikan Sebagai Variabel Moderasi

2025-09-09T11:31:05+07:00

This study analyzes the effect of Average Years of Schooling (RLS), Smart Indonesia Program (PIP), and Smart Indonesia College Card (KIP-K) on the Poverty Depth Index (IKK) in the Rebana area of West Java with Education Capital Expenditure (BMP) as a moderating variable. The method used is panel data regression and Moderated Regression Analysis (MRA) with 2017–2024 time series data and cross-sections from 7 regencies/cities. The results show that RLS, PIP, and BMP have a significant negative effect on IKK, while KIP-K has a positive but insignificant effect. The moderation test shows that BMP is unable to moderate the effect of RLS on IKK, but significantly moderates the effect of PIP. Meanwhile, BMP is unable to moderate the effect of KIP-K on IKK.