JURNAL EKSPLORASI AKUNTANSI

When CEOs Shape Audits: Leadership Power Behind Key Audit Matters

2026-08-10T02:35:36+00:00

This study investigates the impact of CEO characteristics on Key Audit Matter (KAM) disclosure in Indonesian publicly traded companies in response to increasing regulatory demands for audit transparency. Based on agency theory and upper echelon theory, this study examines whether CEO gender, family affiliation, financial expertise, tenure, and narcissism influence the extent of KAM disclosure. This study applies a quantitative approach by analysing panel data from 555 non-financial companies listed on the Indonesia Stock Exchange during 2022–2023, resulting in 1,110 firm-year observations. Data were obtained from annual reports and independent auditor reports and analysed using panel data regression with a Random Effect Model. The findings show that CEO tenure and CEO narcissism positively and significantly influence KAM disclosure, while CEO gender, family affiliation, and financial expertise show no significant effect. These results indicate that KAM disclosure is influenced not only by firm-level factors but also by individual CEO traits. Practically, the findings suggest that auditors and regulators should consider executive experience and behavioural traits when evaluating audit transparency and the effectiveness of KAM disclosure. This study contributes to the audit literature by applying upper echelon theory to KAM disclosure and incorporating CEO psychological characteristics in an emerging market context.

Analisis Determinan Keinginan Pindah Kerja Auditor: Studi Empiris pada KAP di Kota Bandar Lampung

2026-08-10T02:35:45+00:00

Public Accounting Firm (KAP) partners need to maintain turnover intentions to improve auditor staff loyalty. This research aims to obtain empirical evidence on the influence of auditor performance, affective commitment, job satisfaction, work overload, work-related stress, and gender on auditor turnover intentions. The research method used a survey method. Sampling used a convenience sampling method with the criteria of public accountants working at KAPs in Bandar Lampung City. The data collection technique was primary data using a questionnaire. The data was processed using the Smart PLS program. The hypothesis raised stated that auditor performance, affective commitment, work overload, work-related stress, and gender have a positive influence on auditor turnover intentions. However, job satisfaction has a negative influence on auditor turnover intentions. The results of the study indicate that job satisfaction has a significant negative influence on auditor turnover intentions, while auditor performance, affective commitment, work overload, work-related stress, and gender do not affect auditor turnover intentions.

Pengaruh Whistleblowing System terhadap Fraud Prevention pada Perusahaan Sektor Keuangan Listing di BEI Periode 2022-2024

2026-08-10T02:35:49+00:00

Fraud is a major risk for the financial sector because it can create substantial financial losses and weaken public confidence. This research analyzes the role of the whistleblowing system in preventing fraud, while using firm size as a control variable. The study focuses on financial sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. A quantitative method was applied using secondary data from 195 firm-year observations, and the data were tested through panel data regression with robust standard errors. The findings show that the whistleblowing system has a significant positive influence on fraud prevention. In contrast, firm size does not show a significant effect. Overall, the research model is statistically significant and explains 28.9% of the variation in fraud prevention. These results suggest that an effective whistleblowing system can support stronger corporate governance and help companies reduce the risk of fraud.

Pengaruh Moralitas Pajak, Manfaat Moneter, Pencegahan, dan Otoritas terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bandung Cicadas

2026-08-11T02:05:05+00:00

This study evaluates the determinants of individual tax compliance at the Bandung Cicadas Small Taxpayer Office (KPP Pratama). Amidst the modernization of tax administration, the research examines the interplay between Tax Moral, Monetary Benefits, Deterrence Efforts, and Formal Authority. Adopting a quantitative explanatory design, data were obtained from 215 taxpayers through a self-administered survey via Google Forms. Analysis was conducted using SEM-PLS via SmartPLS 3.2.9, employing the HTMT criteria for robust discriminant validity. The model yielded a substantial R-Square of 0.746, explaining 74.6% of the variance in compliance behavior. Findings show that Tax Moral and Monetary Benefits significantly and positively affect tax compliance, whereas Deterrence and Authority do not reach statistical significance in this model. The results provide empirical evidence regarding the relative contribution of the examined determinants and may inform the development of tax compliance policies.

Pengaruh Kompetensi dan Tekanan Waktu terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Skeptisisme Professional sebagai Variabel Moderasi

2026-08-11T02:20:32+00:00

This research is intended to know (1) the effect of competence on the auditor's ability to detect fraud (2) the effect of time pressure on the auditor's ability to detect fraud (3) the effect of competence on the auditor's ability to detect fraud with professional skepticism as a moderating variable (4) the effect of time pressure on the auditor's ability to detect fraud with professional skepticism as a moderating variable. This research was conducted on 18 Public Accounting Firms in the cities of Padang, Pekanbaru and Jambi which were registered with IAPI in 2022. The sampling method used total sampling. This research uses moderation regression analysis. The results of this study indicate that competence has a significant positive effect on the auditor's ability to detect fraud, time pressure has a significant negative effect on the auditor's ability to detect fraud, professional skepticism strengthens the effect of competence on the auditor's ability to detect fraud, while professional skepticism is unable to moderate the effect of time pressure on auditor's ability to detect fraud.

Pengaruh Kekayaan Daerah, Belanja Modal dan Tingkat Kemandirian Daerah terhadap Kinerja Penyelenggaraan Pemerintah Daerah

2026-08-12T02:16:35+00:00

The purpose of this study was to determine the effect of regional wealth, capital expenditure and the level of regional independence on the performance of district/city government administration in West Sumatra Province. The analytical tool used is moderate regression analysis. The research results show that regional wealth has no effect on the performance of regional government administration. Capital expenditure has a negative influence on the performance of regional government administration. The level of regional independence has a positive effect on the performance of regional government administration.

Determinan Kualitas Audit pada Sektor Basic Materials (2020-2024)

2026-08-12T02:23:49+00:00

This study examines the determinants of audit quality in basic materials companies on the Indonesia Stock Exchange (2020–2024), amid increasing public skepticism toward the profession. Using a purposive sampling method, a sample of 52 firms was selected over a five-year period, yielding 260 firm year observations for panel data analysis. The research analyzes the impact of audit committees, audit fees, audit tenure, audit firm size, and time budget pressure. The findings reveal that only the committee has a significant positive effect on audit quality, whereas audit fees, audit tenure, audit firm size, and time budget pressure have no significant effect. Effective audit committee oversight, as emphasized in SA 260 and SA 265 (2025), emerges as a key driver of audit quality, suggesting that strengthening audit committee effectiveness is essential for improving audit quality in the basic materials sector. Professional integrity and compliance with SPAP and KEPAP also remain fundamental safeguards for maintaining audit quality. Future research should explore additional determinants, adopt more representative audit quality proxies, refine the measurement of time budget pressure, and examine broader industry settings to improve the generalizability of findings.

Does Stakeholder Pressure Drive Companies to Produce a Better Quality of Sustainability Report? Evidence from Indonesia

2026-08-12T02:33:13+00:00

This study aims to investigate the consequences of stakeholder pressure (shareholders, employees, and creditors) on the quality of sustainability reports in Indonesian energy sector companies. This is a quantitative study with a causal approach. The research sample consisted of companies in the energy sector for the years 2020-2024. The sampling technique employed was purposive sampling. The data used were secondary data obtained from annual reports and company sustainability reports. Data were processed using STATA software. The findings of this study showed that stakeholder pressure (shareholders, employees, and creditors) does not affect companies' sustainability reporting quality. This indicates that pressure from shareholders, employees, or creditors did not trigger energy sector companies to improve the their sustainability reports quality. Meanwhile, only companies aged that were able to drive improvements in the quality of sustainability reports. The results of this study provide regulators and standard-setting organizations with information about the quality of sustainability reports, particularly for Indonesian energy sector businesses after POJK No. 51/POJK.03/2017 was passed.

Pengaruh Rasio Keuangan dan Karakteristik Pemerintah Daerah dalam Memprediksi Status Financial Distress pada Kabupaten/Kota di Provinsi Sumatera Barat

2026-08-13T00:56:21+00:00

This study aims to determine the influence of financial ratio and local government characteristics in predicting the status of financial distress in districts/cities in west sumatra province. The data in this study used secondary data processed from local government financial reports (LKPD) from the supreme audit agency of west sumatra province and population data from the central bureau of statistics of west sumatra province. The sampling technique in this study used the total sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis using multiple regression analysis. The results of this study indicate that there is one variable that has a significant effect on financial distress, namely government complexity proxied by population.

Analisis Perbandingan Kinerja Keuangan Perusahaan BUMN Sebelum dan Setelah Pemilihan Presiden di Indonesia

2026-08-13T01:23:38+00:00

Accounting theory suggests that political environments affect accounting practice because the accounting numbers have social realities. Political cost hypothesis argues that firms in high media exposure tend to manage their income to minimize government intervention. In pre-election periods, government-owned enterprises tend to report the favorable accounting numbers to help incumbents who have another term to serve. Although literature documents that political events affect financial reporting, limited studies focus on the association between the presidential election and tax avoidance. Thus, this study aims to analyze the profitability and tax aggressiveness in State-Owned Enterprises (SOEs) presidential election in 2014 and 2019. In doing so, we focus on pre- and post-presidential elections to understand the different patterns between them. Pre-presidential elections are 2013 and 2018, and post-presidential elections are in 2014 and 2019. Using the Wilcoxon Signed Rank Test with Eviews software to investigate 25 SOEs (50 observations) listed on the Indonesia Stock Exchange (IDX) during two presidential elections, this study finds that there is no significant difference in the profitability and tax aggressiveness of SOEs before and after the presidential election in Indonesia. Our study implies that presidential elections do not affect the financial behavior of SOEs in Indonesia.

Pengaruh Tekanan, Kesempatan, Rasionalisasi, dan Kemampuan terhadap Kecurangan Laporan Keuangan: Studi Empiris pada BUMN yang Terdaftar di BEI

2026-08-14T07:20:29+00:00

This research aims to investigate the effects of elements of diamond fraud (pressure, opportunity, rationalization, and capability) on detected cases of fraudulent financial reporting. The study provides insights into the influence of pressure, proxied by financial stability, external pressure, and financial targets; opportunity, proxied by the nature of the industry; rationalization, proxied by changes in auditors; and capability, proxied by changes in directors. The analysis was conducted using multiple linear regression on a dataset of 60 samples BUMN listed on the Indonesia Stock Exchange during the period 2018-2020. The results indicated an R2 value of 0.829 or 82.9%, suggesting that pressure, opportunity, rationalization, and capability accounted for 82.9% of the variance, while the remaining 17.1% was attributed to other variables outside the scope of this research. The findings revealed that the financial target variable had a significantly positive effect on fraudulent financial reporting, while external pressure and changes in auditors had a significantly negative impact. Financial stability, the nature of the industry, and changes in directors showed no significant effects on fraudulent financial statements.

Pengaruh Reputasi Bank Terhadap Kinerja Keuangan

2026-08-14T07:28:59+00:00

This study aims to analyze the effect of bank reputation in digital media on the financial performance of banks in Indonesia. Reputation is seen as a signal of credibility that influences public perception and customer trust. This study uses a sample of 48 banks listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023 with Operating Profit Margin (OPM) as a measure of financial performance and bank reputation measured through content analysis of news from national economic media. The control variables used include size, age, and number of branch offices. Data analysis uses the Generalized Least Square (GLS) method because it does not meet classical assumptions. The results show that bank reputation has a negative effect on OPM. This effect becomes stronger when internal factors such as size, age, and number of branch offices are taken into account. These findings indicate that reputation cannot improve profitability without adequate internal resources and capacity. Theoretically, this study enriches the application of signaling theory in the banking context, while practically emphasizing the importance of strategic reputation management to strengthen public trust and improve financial performance in a sustainable manner.

Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital terhadap Nilai Perusahaan

2026-08-16T16:40:59+00:00

The purpose of this study was to know the impact of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure to the company’s value. The sample in this study were BUMN listed on the Indonesian Stock Exchange (IDX) in 2018-2020with total of 22 companies based on purposive sampling method. The analysis technique used is linear regression. The study result indicated that ERM disclosure does not affect the company’s value and IC disclosure has a significance positive effect on company’s value.

Perilaku Overspending Behavior Mahasiswa Akuntansi dan Non-Akuntansi: Sebuah Pendekatan Multigroup Analysis

2026-08-16T16:54:22+00:00

This study examines the influence of fear of missing out (FOMO) on overspending behavior among college students, as well as the role of saving behavior as a moderating variable. Data were collected from 443 active college students at various universities in Indonesia and analyzed using PLS-SEM and multigroup analysis. The results show that FOMO has a positive and significant effect on overspending behavior. However, saving behavior does not significantly moderate this relationship. The multigroup analysis results reveal that the effect of FOMO on overspending behavior is stronger among non-accounting students compared to accounting students. In addition, the moderating role of saving behavior is only evident among students studying in Java, but not in other regions. Theoretically, this study highlights the importance of social pressure, reflected in FOMO, as a key driver of overspending behavior, while also demonstrating that the effectiveness of financial self-control varies across educational and regional contexts. Practically, efforts to reduce overspending behavior should consider students’ psychological characteristics and contextual differences, rather than relying solely on saving behavior as a control mechanism.

Navigating the Challenges and Benefits of Sustainability Reporting: Lessons from SMEs

2026-08-17T01:35:03+00:00

The awareness of sustainability practices among SMEs has grown in many countries. However, there are issues in their abilities in reporting financial or nonfinancial performance related to sustainability, such as the lack of resources and capabilities to conquer the barriers in reporting, while there are many benefits can come along with sustainability reporting, such as transparency and accountability. This study conducts a structured literature review (SLR) to synthesize and evaluate the growing studies on sustainability reporting (SR) among small and medium enterprises (SMEs), focusing on the challenges and benefits in the implementations across countries. Based on 31 reviewed studies from reputable journals, published between 2009 and 2025, the review showed how SMEs across countries start to integrate sustainability reporting using technologies. Most of studies reveal that SR is beneficial in increasing transparency, accountability, stakeholder trust, operational efficiency, and innovation. The results indicated that SMEs still face the significant challenges such as financial, technical, and administrative barriers. Those burdens can hinder widespread adoption among SMEs. This literature review contributes to theories by integrating perspectives of implementing SR in SMEs. Furthermore, practically, this review highlights the importance of simplified and proportionate sustainability frameworks to enhance the opportunities of adopting SR in small firms.

Pengaruh Ideologi Etis dan Kecerdasan Emosional terhadap Ethical Judgment Mahasiswa Akuntansi

2026-08-18T08:15:59+00:00

This study aims to examine the effect of ethical ideology and emotional intelligence on Ethical Judgment among accounting students. Ethical Judgment is an important aspect for prospective accountants in facing ethical dilemmas in professional practice. This study uses ethical ideology consisting of idealism and relativism, as well as emotional intelligence as independent variables. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to accounting students. The analysis technique used is multiple linear regression. The results indicate that idealism has a positive effect on Ethical Judgment, while relativism has an insignificant effect. Emotional intelligence has a positive effect on Ethical Judgment. This study contributes to the development of accounting ethics education by emphasizing the importance of moral values and emotional intelligence. Future research is recommended to include additional variables such as moral reasoning and ethical education.

Pengaruh Pengungkapan Emisi Karbon, Green Accounting terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi

2026-08-20T01:16:18+00:00

This study examines whether carbon emissions disclosure, green accounting affect corporate value, with profitability as a moderating variable. This study uses a descriptive quantitative applied multiple linear regression and moderated regression analysis (MRA) method executed by SPSS 24. This study population comprises public companies listed LQ45 Stock Index from 2022 to 2024. Employing a purposive sampling technique, 26 companies were selected, resulting in a total of 78 observations in this study. Annual report and sustainable report used are from the official Indonesia Stock Exchange (IDX) platform and corporate website from 2022 to 2024. The t-test result reveal that both carbon emission and green accounting exert a significant direct effect on corporate value. Furthermore, the MRA results that profitability fails to moderate the relationship between carbon emission disclosure and corporate value. Conversely, profitability significantly moderates the influence of green accounting on corporate value.

Pengaruh Tone pada Management Discussion and Analysis terhadap Real Earnings Management pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2022-2024

2026-08-20T01:30:08+00:00

The present research investigates the relationship between tone in Management Discussion and Analysis (MD&A) disclosures and real earnings management (REM) practices among energy firms listed on Bursa Efek Indonesia throughout the 2022–2024 fiscal period. A quantitative causal-associative research design is adopted, drawing on balanced panel data from 52 companies that produced 156 firm-year observations, selected via purposive sampling criteria. Tone is quantified using the Loughran-McDonald Financial Sentiment Dictionary, whereas REM is operationalized through the Roychowdhury (2006) framework across three distinct proxies: abnormal cash flow from operations, abnormal production costs, and abnormal discretionary expenses. Estimation via the Random Effects Model applied to the panel dataset indicates that MD&A tone exerts no statistically significant influence on REM (p-value = 0.4425), resulting in the non-acceptance of the primary research hypothesis. Return on Assets (ROA) as a profitability measure demonstrates a significant negative association with REM. A robustness test employing an alternative tone measure derived from NVivo 15 sentiment analysis confirms the stability of these results. The findings advance the accounting literature by bridging textual disclosure analysis with financial reporting behavior within the Indonesian energy sector.