JURNAL EKSPLORASI AKUNTANSI

Pengaruh Pengungkapan Key Audit Matters dan Kompetensi Auditor terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Indonesia

2025-11-10T03:56:24+00:00

This study aims to determine the effect of key audit matters (KAM) disclosure and auditor competence on audit quality (an empirical study of public accounting firms in Indonesia). The population in this study was all external auditors working at Public Accounting Firms (KAP) in Indonesia registered with the Indonesian Institute of Certified Public Accountants. The sampling technique used simple random sampling. The sample size was determined using the Lemeshow formula. The total sample size in this study was 121 external auditors. This research is quantitative. The data source in this study was primary data distributed by questionnaires to external auditors through the LinkedIn platform. Data analysis used multiple linear regression. The results of this study indicate that key audit matters (KAM) disclosure and auditor competence have a positive and significant effect on audit quality.

Pengaruh Komite Audit, Company Size dan Leverage terhadap Kecurangan dalam Laporan Keuangan

2025-11-10T04:02:39+00:00

This study seeks to offer a refined perspective in examining the influence of the audit committee, corporate scale, and leverage on the occurrence of financial reporting fraud among manufacturing entities listed on the Indonesia Stock Exchange (IDX) throughout the 2021–2023 timeframe. Fraudulent behavior in financial statement preparation is considered a critical issue, as it undermines investor trust and poses risks to various stakeholders. A quantitative approach is adopted, applying an associative research design. The data employed in this research are secondary in nature, obtained from the annual financial disclosures of the firms under study. The analysis is conducted using logistic regression. The results indicate that (1) the audit committee has no statistically meaningful effect on financial reporting fraud, (2) firm size is inversely and significantly associated with the likelihood of fraudulent reporting, and (3) leverage does not exert a significant influence. These insights highlight that firm size may serve as a deterrent to fraud, whereas audit committees and leverage require further reinforcement in function and oversight to effectively minimize the risk of misreporting.

Pengaruh Intellectual Capital dan Intensitas Research and Development (R&D) terhadap Nilai Perusahaan

2025-11-10T04:07:04+00:00

“The primary issue in this research is how intellectual capital and the intensity of research and development (R&D) affect the corporate value in the F&B sector listed on the Indonesia Stock Exchange (IDX) from 2018 until 2022. The impact of R&D intensity and intellectual capital on corporate value serves as an important indicator of a firm’s growth prospects. This study employs a quantitative approach with hypothesis testing, utilizing secondary data. The findings reveal that human resources has a positive impact on corporate value”, whereas R&D intensity negatively influences the firm's worth.

Pengaruh Struktur Utang dan Likuiditas terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2024

2025-11-10T04:11:06+00:00

This research is motivated by the pharmaceutical companies that are in high debt and have been sued, and company losses have increased sharply from the previous year. This study aims to examine the influence of debt structure and liquidity on firm performance among pharmaceutical companies listed on the Indonesia Stock Exchange from 2019 to 2024. This research utilized secondary data from financial statements of individual pharmaceutical companies obtained from the official website of the Indonesia Stock Exchange and respective company websites. The sample consists of 53 observations, employing multiple linear regression analysis with financial ratio analysis using IBM SPSS software. The results demonstrate that both debt structure and liquidity simultaneously have a significant influence on firm performance. The findings indicate that debt structure has a negative partial effect on firm performance, while liquidity has a positive partial effect on firm performance. Future research is recommended to explore additional internal and external variables and implement more dynamic analytical methods to better explain variations in firm performance.

Ten Years of Tax Audit Research on Sinta-Indexed Journals: A Literature Review Approach

2025-11-10T04:14:53+00:00

This study aims to provide a framework of thinking about the role of tax audits and to find future research opportunities. This study analyzed 84 articles related to tax audits from 53 Sinta-indexed journals in the last ten years (2014-2023). Quantitative research with Correlational Research is the most widely used research method. Research findings show that competence, independence, information systems, task complexity, and tax audit deadlines affect tax audits. Meanwhile, tax audits affect tax avoidance, tax evasion, VAT restitution, tax compliance, tax revenue, and firm value. For future research, the topic of tax audit can be conducted in phenomenological qualitative research or mixed-method research. For quantitative approach, tax audit can be served as a mediating or intervening variable.

Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

2025-11-10T04:22:13+00:00

This study examining the relationship between financial statement fraud and factors such as industry characteristics, auditor turnover, director turnover, the frequency of CEO pictures, and government programs is the overarching goal of this research. In order to test the hypothesis and look at how the variables were related, this study used quantitative approaches. Used information is secondary data collected from 2020–2023 annual reports of state-owned companies traded on the IDX in Indonesia. Over the course of four years, 96 observations were derived from this study's purposive sample strategy, which included 24 organizations. This study uses logistic regression. The research found that CEO photos reduce financial statement falsification. Industry traits, government activity, auditor turnover, director changes, and financial goals do not affect financial statement fraud.

Pengaruh Risiko Environmental, Social, and Governance (ESG) terhadap Enterprise Risk Management (ERM) dengan Kepemilikan Keluarga sebagai Variabel Moderasi

2025-11-10T04:25:36+00:00

The growing environmental issues that threaten Indonesia's economy present new challenges in maintaining corporate stability. The dynamics of these risks affect corporate performance, with Enterprise Risk Management (ERM) being one of the indicators affected. This study aims to evaluate the impact of Environmental, Social, and Governance (ESG) risks on ERM, with family ownership as a moderating variable in companies listed on the Indonesia Stock Exchange in 2024. This is a quantitative study. The study population includes companies listed on the Indonesia Stock Exchange. Using purposive sampling and secondary data sourced from IDX and Morningstar Sustainalytics, accessed via www.idx.co.id. The required data includes ESG risk scores and ERM-related disclosures. Hypothesis testing was conducted using moderation regression analysis with IBM SPSS 26t. The results indicate that ESG risk does not have a significant direct effect on ERM. However, family ownership significantly moderates the relationship between ESG risk and ERM.

Pengaruh Karakterisik Komite Audit terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Pertambangan Tahun 2021-2024

2025-11-10T04:29:52+00:00

This study aims to examine the effect of audit committee size, audit committee independence, and audit committee meeting frequency on audit report lag. The population in this study was mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. The research sample was determined using a purposive sampling method, with a sample size of 172 companies. The data used were secondary data from the companies' annual reports. The analytical method used was multiple linear regression analysis. The results showed that audit committee size had a positive effect on audit report lag, while audit committee independence and audit committee meeting frequency did not.

Pengaruh Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan Sektor Keuangan di Bursa Efek Indonesia

2025-11-10T04:33:52+00:00

This study examines the influence of good corporate governance (GCG) and ownership structure on the financial performance of banking and insurance companies listed on the Indonesia Stock Exchange during 2020–2023. GCG is measured by the board of commissioners, board of directors, and audit committee, while ownership structure is represented by managerial and institutional ownership, with Return on Equity (ROE) as the performance indicator. Based on 80 observations from 20 companies and multiple linear regression analysis, the results indicate that the board of directors has a positive and significant effect on financial performance, whereas the board of commissioners, audit committee, managerial ownership, and institutional ownership show no significant effect. These findings imply that strengthening the effectiveness of the board of directors is crucial to enhance profitability, while other GCG mechanisms and ownership structures should be optimized through greater independence of commissioners, stronger audit functions, and more active institutional investor monitoring.

Efektivitas Komite Audit dan Ukuran Perusahaan: Analisis Corporate Risk Disclosure Perusahaan Sektor Basic Materials di Indonesia

2025-11-10T04:36:55+00:00

This study aims to examine the effect of audit committee effectiveness and firm size on the level of Corporate Risk Disclosure (CRD) among basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Audit committee effectiveness is measured by the number of committee members and the frequency of audit committee meetings, while firm size is proxied by total assets. The study adopts a quantitative approach using panel data regression analysis, with purposive sampling applied to select 50 companies. CRD data were obtained through content analysis of annual reports based on risk classification, using a sentence-level disclosure scoring system across six main risk categories (financial risk, operations risk, empowerment risk, information processing and technology risk, integrity risk, and strategic risk). The results indicate that audit committee size and frequency of audit committee meetings have a significant positive effect on CRD, whereas the firm size does not show a significant influence. These findings support the agency theory by highlighting the important of strong corporate governance structure, particularly effectiveness audit committee and firm size scale to enhanced risk transparency. This study provides important implications for corporate management, investors, and regulators to promoting better risk disclosure practices in the non-financial sector in Indonesia.

Reimbursement Fraud di Era Digital: Tinjauan Sistematis Skema, Determinan, dan Kontrol Berbasis Risiko

2025-11-10T04:44:46+00:00

This paper synthesizes contemporary evidence on reimbursement fraud across healthcare and adjacent claim-based systems, addressing four questions on dominant schemes, multi-level drivers, control effectiveness, and the digital evolution of modus operandi. Reimbursement fraud persists amid expanding automation, creating financial leakage, operational inefficiency, and credibility risks for payers and providers. The study’s novelty lies in integrating behavioral, organizational, and institutional lenses with a process-stage mapping that aligns “scheme × claim-stage × control,” while proposing a minimum reporting set for evaluation metrics beyond raw accuracy. A PRISMA-guided systematic review of Scopus-indexed, peer-reviewed articles (2016—2025) identifies thirteen studies and codes schemes, stages, determinants, interventions, and outcomes for narrative synthesis. Findings indicate recurrent upcoding, phantom billing, unbundling, duplicate claims, and cost inflation, concentrated at adjudication and post-payment review when verification is fragmented. Risk-based pre-authorization, targeted verification, and post-payment audits work best within interoperable data governance, complemented by ML/AI analytics, document forensics, and, where appropriate, blockchain for audit integrity. Digitalization scales fraudulent attempts, requiring continuous monitoring, model refresh, and shadow testing to manage drift and adaptive behavior. The main implication is a shift from tool-centric fixes to adaptive, risk-based systems of control that report accuracy, detection latency, false-positive burden, and financial recovery for policy-relevant decisions.

Pengaruh Kualitas Pengungkapan Corporate Social Responsibiliy terhadap Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2021 - 2024

2025-11-10T05:06:19+00:00

This study examines the effect of corporate social responsibility (CSR) disclosure quality on firm value, with foreign ownership as a moderating variable. The study focuses on mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using purposive sampling, 25 companies were selected, resulting in 100 firm-year observations, and analyzed using moderated regression analysis (MRA). The findings indicate that CSR disclosure quality has a negative and significant effect on firm value, suggesting that higher CSR reporting quality may not be appreciated by the market and may even be perceived as a cost. However, foreign ownership positively moderates this relationship, suggesting that the presence of foreign investors strengthens governance and transforms CSR reporting into a long-term value creation mechanism. These results contribute to the literature by integrating CSR disclosure quality as measured by the GRI Standards with foreign ownership, a rarely examined approach in the Indonesian mining sector. Future studies are recommended to expand the cross-sector scope and complement the quantitative analysis with qualitative approaches.

Pengaruh Karakteristik CEO dan Kepemilikan Saham Manajerial terhadap Real Earnings Management pada Perusahaan Pertambangan yang Terdaftar di BEI tahun 2020-2023

2025-11-10T05:09:30+00:00

This study aims to find out how the characteristics of CEOs and managerial stock ownership affect real earnings management. In this study, the sampling method used the purposive sampling method, so that 196 research samples were obtained, from 49 mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. In hypothesis testing, this study used panel data regression analysis with a fixed effect model (FEM) and tested the model using EViews 12. These findings show that CEO financial expertise has a negative effect on real earnings management. Meanwhile CEO nationality, CEO tenure, CEO gender, CEO politically connected, CEO turnover, and managerial stock ownership do not have a significant effect on real earnings management.

Pengaruh Kepemilikan Keluarga terhadap Penghindaran Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderasi

2025-11-10T05:13:23+00:00

This study examines the impact of family ownership on tax avoidance, with corporate social responsibility disclosure serving as a moderating variable. A quantitative research design was employed, utilizing secondary data obtained from manufacturing firms with family ownership listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The sample was selected using a purposive sampling technique, resulting in 91 observational data points. Hypothesis testing was conducted through Moderated Regression Analysis (MRA) using SPSS version 30. The findings indicate that family ownership has no significant effect on tax avoidance, and CSR disclosure does not moderate the relationship between family ownership and tax avoidance.

Pengaruh Carbon Emission Disclosure, Eco-Efficiency, dan Environmental Cost terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024

2025-11-10T05:16:34+00:00

This study aims to analyze the effect of carbon emission disclosure, eco-efficiency, and environmental cost on firm value. The type of research used is quantitative research with secondary data, in the form of financial reports, annual reports, and sustainability reports obtained from the official website of the Indonesia Stock Exchange. The population used consists of companies listed on the Indonesia Stock Exchange during the period 2020–2024. The sampling method used is purposive sampling, resulting in 220 samples comprising 44 companies. Data analysis techniques utilize panel data regression analysis using Eviews 12 software. The research findings indicate that carbon emission disclosure, eco-efficiency, and environmental costs do not influence firm value.

Pengaruh Persepsi Penggunaan Artificial Intelligence terhadap Kualitas Audit

2025-11-10T05:19:26+00:00

This study aims to examine the influence of the perception of artificial intelligence ease of use and the perception of artificial intelligence usefulness on audit quality. Quantitative causality is the term for this type of research. A closed questionnaire was used to collect research data, which was then distributed via linkedIn, email, and whatsApp. The sampling method used was non-probability sampling, specifically convenience sampling, with a total of 121 valid respondents who were external auditors from Public Accounting Firms (KAP) in Indonesia. Because the data was obtained from easily accessible respondents, there is potential for sample bias that could affect the representativeness and external validity of the research findings. Data analysis was performed using multiple linear regression with SPSS version 26. The research results indicate that the perception of artificial intelligence usefulness has a positive and significant impact on audit quality, while the perception of artificial intelligence ease of use has a negative and non-significant impact on audit quality.

Pengaruh Religiusitas dan Tingkat Pendidikan terhadap Persepsi Mahasiswa Akuntansi terkait Penggelapan Pajak

2025-11-10T05:22:10+00:00

This study aims to analyze the effect of religiosity and educational level on accounting students' perceptions of tax evasion. the sample was determined by the slovin formula. the type of data is primary data using multiple regression analysis. the findings provide evidence that religiosity and educational level have an effect on students' perceptions of tax evasion. the study provides important insights into designing more effective tax education programs that take into account religious values in higher education. This study provides important insights for designing more effective tax education programs that take into account religious values in higher education.

Kepatuhan Pajak di Era Covid-19: Analisis Pengaruh Insentif, Sanksi, Pengetahuan, dan Pelayanan Pajak yang Dimoderasi oleh Sosialisasi Pajak

2025-11-10T05:46:09+00:00

“The Covid-19 pandemic that hit Indonesia in early 2020 shifted the situation from a health crisis to an economic one, affecting national revenues, particularly from the tax sector. To sustain economic activity, the government issued various tax incentive policies, including Article 21/22/23/25 Income Tax and MSME Final Income Tax incentives, to encourage taxpayer compliance. However, compliance during the pandemic was also influenced by other factors such as tax sanctions, tax knowledge, services, and tax socialization. This study aims to examine the effects of tax incentives, sanctions, knowledge, and services on taxpayer compliance, with tax socialization as a moderating variable. This type of research is quantitative research. the population is taxpayers of Bengkulu province. The sampling technique used is purposive sampling with certain criteria with a sample of 200 respondents. The technique used to analyze the data using the Partial Least Square (PLS) method. The results show that tax incentives and services did not have a positive effect on compliance, while tax sanctions, tax knowledge, and tax socialization had significant positive effects. Moreover, tax socialization strengthened the influence of incentives and sanctions on compliance but did not moderate the effects of knowledge and services. The findings contribute theoretically by expanding understanding of compliance behavior during crises and practically by providing insights for policymakers to design more effective tax communication and education strategies.

Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

2025-11-10T05:49:07+00:00

This study aims to analyze the effect of corporate financial performance in relation to good corporate governance, which includes managerial ownership, independent commissioners, the board of directors, and corporate social responsibility. The research object is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample was obtained using a purposive sampling method, resulting in 201 observations over the three-year research period. Data were analyzed using panel data regression with the E-Views software. The findings indicate that managerial ownership has no significant effect, independent commissioners have a positive and significant effect, the board of directors has no significant effect, and corporate social responsibility has a positive and significant effect on corporate financial performance.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Luas Wilayah terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi

2025-11-10T05:51:47+00:00

This study aims to examine the effect of local income, general allocation funds, and regional size on capital expenditure, with economic growth as a moderating variable, in local governments in Sumatra during the 2021–2023 period. This research uses a quantitative approach. Samples were selected using a purposive sampling technique with a total of 246 local governments in Sumatra during the 2021–2023 period. Data were analyzed using Moderated Regression Analysis (MRA) with EViews 13. Based on the analysis result, it was concluded that local income, general allocation funds, and regional size had a positive and significant effect on capital expenditure. This means that higher local income, increased general allocation funds, and larger regional size increase both the need for and the capacity to allocate capital expenditure. However, economic growth was unable to moderate the relationship between local income, general allocation funds, and regional size on capital expenditure.

Pengaruh Digitalisasi terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi

2025-11-10T06:33:06+00:00

This study aims to empirically examine the effect of digitalization on financial performance and analyze the moderating role of firm size. It also addresses gaps in prior studies by considering organizational capacity in adopting digital technology. The sample consists of 126 financial sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period, selected through purposive sampling. The findings reveal that digitalization negatively affects financial performance, suggesting that not all technology investments lead to immediate benefits. However, firm size positively moderates this relationship. According to the Resource Based View (RBV) theory, larger firms possess greater resources and capabilities to manage digital initiatives effectively.

Pengaruh Kompetensi Auditor, Pelaksanaan Pengendalian Internal, Ukuran dan Kompleksitas Perusahaan terhadap Kualitas Audit Eksternal pada Perusahaan Publik di Indonesia

2025-11-10T06:35:27+00:00

This study examines how auditor competence, internal control, company size, and complexity affect external audit quality. It uses a causal research design with a quantitative approach, analyzing annual reports from 102 manufacturing firms between 2021 and 2023. Using logistic regression analysis,the findings reveal that auditor competence and internal control, while essential, do not independently improve audit quality due to perfect prediction issues, and company size and complexity also show no significant effect. However, all variables together do influence audit quality, highlighting that basic factors alone are not enough audit quality depends more on standard compliance and external factors. This study contributes new insights by challenging common assumptions about audit quality drivers and pointing out methodological challenges, offering valuable guidance for future research.

Environmental, Social, and Governance (ESG) Performance, Tax Avoidance, and The Moderating Role of Finansial Constraints: An Empirical Study of Non-Financial Firms Listed on The Indonesia Stock Exchange in The Period 2019-2023

2025-11-10T06:39:19+00:00

This research aims to examine the effect of ESG Performance on Tax Avoidance, with Financial Constraints as a moderating variable, in non-financial firms listed on the Indonesia Stock Exchange during the 2019 – 2023 period. By using purposive sampling, a total of 37 firms were selected as the sample. This research adopts a causal associative approach with quantitative methodology. Tax avoidance, as the dependent variable, is measured by Book Tax Differences. ESG Performance, as the independent variable, is assessed based on ESG score obtained from Refinitiv Eikon. Financial Constraints, as the moderating variable is measured using Whited and Wu index. The data were analyzed using panel data regression with EViews 12 software. The results indicate that ESG performance has no significant effect on Tax Avoidance. Futhermore, Financial Constraints do not moderate the relationship between ESG performance and Tax Avoidance.

Pengaruh Fee Audit, Spesialisasi Auditor, dan Workload terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024

2025-11-10T06:42:04+00:00

This research aimed to examine the effect of audit fee, auditor specialization, and workload on audit quality. The population in this research includes all financial sector companies listed on the Indonesia Stock Exchange in the period 2022–2024. The sampling technique used was purposive sampling. Audit quality was proxied by discretionary accruals. The total sample consisted of selected financial companies that met the criteria. The analysis method used in this research was multiple linear regression. The results showed that audit fee had a negative effect on audit quality. Auditor specialization had no significant effect on audit quality. Workload also had no significant effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange in the period 2022–2024.

Pengaruh Dewan Direksi Asing, Kesibukan Dewan Direksi, dan Keberagaman Gender terhadap Kebangkrutan Perusahaan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2023

2025-11-10T06:45:12+00:00

This study examines the influence of foreign directors, board busyness, and gender diversity on corporate bankruptcy in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 to 2023. The research is motivated by the increasing number of bankruptcy cases despite stable economic indicators, highlighting the role of corporate governance characteristics in financial distress. The study aims to determine whether specific board attributes affect the likelihood of bankruptcy. Using purposive sampling, the study analyzed 231 firm-year observations from 77 companies. The Springate model was employed to assess bankruptcy risk, while panel data regression with the random effect model was used to test the hypotheses. The findings reveal that foreign board membership, board busyness, and gender diversity do not have a statistically significant effect on bankruptcy risk. These results suggest that these board characteristics alone may not determine a firm’s financial stability in the context of Indonesian consumer-driven industries. To advance this line of inquiry, future research is encouraged to include broader governance variables such as audit committee size, managerial ownership, and audit quality to better reflect internal control mechanisms.

Strengthening Strategies for Institutional Readiness of Public Universities in the Transformation toward Public Service Agency Status: A Case Study of PTN X

2025-11-10T06:51:50+00:00

This study was carried out to understand how PTN X prepares itself to become a Public Service Agency (Badan Layanan Umum or BLU). Research on this topic is still limited, especially in the context of vocational higher education, even though the transformation toward BLU has a big impact on how institutions manage their finances, governance, and human resources. The purpose of this study is to describe PTN X current level of readiness and to identify strategies that can strengthen its institutional capacity in facing the BLU transition. The study used a qualitative descriptive approach involving 15 key informants selected through purposive sampling. Data were collected through interviews, focus group discussions, and document review, and analyzed thematically to capture the main issues and strategies emerging from the transformation process. The results show that PTN X is partly ready for BLU implementation. Progress has been made in governance and planning systems, but some weaknesses remain, such as limited coordination between units, dependence on government funding, and incomplete digital integration. Leadership commitment and clear policies play a key role in maintaining progress, although bureaucratic procedures still slow down flexibility and innovation. In general, this study concludes that PTN X readiness can be strengthened through better coordination, improved financial independence, digital integration, and continuous staff development. The findings also highlight that BLU transformation is not just about meeting regulations but about changing the institutional mindset to be more adaptive and accountable. The results are expected to give insight to policymakers and other vocational institutions that are preparing for the same transition.

Pengaruh Sustainability Reporting terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi: Studi Empris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024

2025-11-10T06:54:16+00:00

The large number of companies with below-standard firm values indicates a lack of investor confidence in mining companies in recent years. Meanwhile, during the same period, companies were also required to report a sustainability report based on the Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017. This study aims to determine the effect of sustainability reporting on firm value with financial performance as a mediating variable, conducted on mining companies in the period 2021–2024. This research is a quantitative study using secondary data, with 87 mining company samples after outlier removal, which were then processed using the SmartPLS 4 application. The results show that sustainability reporting does not have a significant effect on firm value, while financial performance cannot mediate the relationship between sustainability reporting and firm value. It is suggested that future research increase the number of samples, consider adding other independent variables that may significantly affect firm value, and modify or complement the measurements of financial performance and firm value with alternative indicators.

Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024

2025-11-10T06:56:47+00:00

Examining the impact of the company's age, size, and audit opinion of the timeliness of financial statement submission in consumer cyclicals businesses that are listed on the Indonesia Stock Exchange is the aim of this research. The study population consists of companies from the consumer cyclicals sector listed between 2022 - 2024. Purposive sampling was used to choose 94 companies as samples. The research relies on secondary data collected from company websites and other relevant platforms. The analytical method employed is logistic regression. The findings demonstrate that company size and age do not significantly influence timely reporting, while audit opinion exerts a significant positive effect.

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Pertumbuhan Ekonomi terhadap Kinerja Keuangan Daerah

2025-11-10T06:59:29+00:00

This study aims to examine the effect of local own-source revenue, balance funds, and economic growth on the financial performance of local governments. This research employs a quantitative approach. The sample was selected using a total sampling technique, consisting of 190 local government observations in West Sumatra Province during the 2014–2023 period. Data were analyzed using panel data analysis with EViews 12. The results indicate that local own-source revenue and economic growth have a positive and significant effect on the financial performance of local governments. This implies that the higher the local own-source revenue, the better the financial performance of local governments, and the higher the economic growth, the greater the regional income that can optimize local revenue. Meanwhile, balance funds have a negative effect on the financial performance of local governments, meaning that the greater the transfer funds received from the central government, the higher the regional dependency, which leads to a decrease in financial performance.

Pengaruh Opini Audit, Tipe Pemerintah Daerah, Umur Administratif, dan Kekayaan Daerah terhadap Praktik Internet Financial Reporting (IFR) dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Sumatra Tahun Anggaran 2024

2025-11-10T07:02:35+00:00

This study aims to examine the influence of audit opinion, type of local government, administrative age, and regional wealth on the practice of internet financial reporting (IFR) on local government websites. This is a causative research study. The population and sample consist of the financial reports of regency and city governments in Indonesia for the year 2024. The sampling technique used is purposive sampling. The type of data employed is secondary data. Data collection was conducted through documentation methods by collecting local government financial reports and reviewing each local government’s official website. The data analysis method used is multiple regression analysis, with internet financial reporting as the dependent variable and audit opinion, type of local government, administrative age, and regional wealth as independent variables. The results of the study indicate that audit opinion, type of local government, and administrative age do not have a significant effect on the practice of internet financial reporting on local government websites, whereas regional wealth has a negative effect on the practice of internet financial reporting.