JURNAL EKSPLORASI AKUNTANSI

Pengaruh Profitabilitas, Kondisi Keuangan, dan Reputasi Auditor terhadap Audit Delay: Studi Kasus pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia

Rama Praja Setia — 2026-02-26

This study aims to identify whether there is a correlation between auditor reputation, financial condition, and profitability with audit delay. The subjects of this study were state-owned companies traded on the Indonesia Stock Exchange between 2019 and 2023. A total of 135 samples were taken from 27 different companies for 5 years. The sample selection technique used a purposive sampling approach. The research instrument used to test the hypothesis was SPSS version 20 which used the multiple regression method. The results of the study indicate that audit delay is not affected by profitability, financial condition and auditor reputation. Simultaneously, auditor reputation, financial condition, and profitability affect audit delay. Other variables that affect audit delay that are not considered in this study are anticipated to be used in future research.

Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan: Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI periode 2020-2024

Fikrul Rezki — 2026-02-26

The purpose of this study is to examine how green accounting and environmental performance affect company value. This study used a causal research design and a quantitative technique. The annual reports of mining subsector businesses registered on the Indonesia Stock Exchange (IDX) between 2020 and 2024 provided secondary data. Purposive sampling was the method employed, yielding a sample of 23 businesses. The Ministry of Environment and Forestry's PROPER grade was used to evaluate environmental performance, and the annual reports of the companies were used to gauge green accounting by disclosing environmental costs. The Tobin's Q ratio was used as a stand-in for firm value. Profitability and firm size were also added as control variables. Using panel data regression analysis and EViews version 12 software, hypothesis testing was done. According to the study's findings, environmental performance significantly and favorably affects corporate value, whereas green accounting has no discernible influence.

Pengaruh Akuntabilitas, Transparansi, Sistem Akuntansi Keuangan Desa, dan Partisipasi Masyarakat terhadap Pengelolaan Keuangan Desa: Studi Empiris pada Nagari se-Kecamatan Sungai Pagu, Solok Selatan

Fariz Muhammad Al-Hanif — 2026-02-26

The purpose of this study is to examine the influence of accountability, transparency, the village financial accounting system, and community participation on village financial management (An Empirical Study on Nagari in Sungai Pagu Subdistrict). The data used in this research are primary data obtained through the distribution of questionnaires using a Likert scale. The research sample consists of 11 Nagari in Sungai Pagu Subdistrict, with a total of 150 respondents. The sampling technique used is purposive sampling, with the criteria being Nagari officials in Sungai Pagu who are directly involved in village financial management. Data were analyzed using multiple linear regression analysis. The results show that accountability has a positive effect on village financial management, transparency has a positive effect on village financial management, the village financial accounting system has no significant effect on village financial management, and community participation has a positive effect on village financial management in the 11 Nagari of Sungai Pagu Subdistrict, Solok Selatan Regency.

Dinamika Interaksi Auditor Manajemen dalam Pemanfaatan Informasi Akuntansi untuk Pengendalian Strategis Persediaan

Dandi Aprila — 2026-02-26

Although inventory control and audit practices have received increasing attention in prior studies, research specifically examining how auditor–management interactions influence the strategic use of accounting information remains limited. This study explores how communication dynamics, interpretation processes, and organizational practices shape the utilization of audit information for strategic inventory control in a manufacturing company. A qualitative case study approach was employed involving eight participants selected through purposive sampling, consisting of internal auditors, warehouse personnel, and operational managers. Data were collected through in-depth interviews, observations during stock opname, and document analysis, and were analyzed using thematic analysis following the Miles–Huberman framework. The findings reveal that recurring inventory discrepancies stem not only from technical shortcomings but also from interpretive gaps between auditors and management, limited cross-functional dialogue, and the absence of mechanisms that elevate audit information to the strategic level. As a result, audit functions primarily as a diagnostic control rather than an interactive control, causing its insights to remain confined to operational correction instead of informing strategic decisions. The study contributes to the literature on strategic management accounting and audit-as-a-social-process by demonstrating that the strategic value of audit information depends on shared interpretation and interactive communication. It concludes that strengthening cross-functional dialogue, improving information integration, and fostering an open information culture are essential for enhancing the strategic role of audits. The study also offers avenues for future research on cultural and structural factors influencing the integration of audit information into organizational strategy.

Pengaruh Kesadaran Wajib Pajak dan Tingkat Pendapatan terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kabupaten Tanah Datar

Tisti Amanda — 2026-02-26

The purpose of this study was to determine the effect of taxpayer awareness and income level on motor vehicle tax payment compliance in Tanah Datar Regency. This research used a quantitative approach by distributing questionnaires to 400 respondents who are registered motor vehicle taxpayers. The sampling technique used was incidental sampling. The results of the partial test showed that taxpayer awareness had a positive and significant effect on tax payment compliance, with a significance value of <0.001. Likewise, income level had a positive and significant effect with a significance value of <0.001. Simultaneously, both variables had a significant influence on motor vehicle tax payment compliance. These findings support the internal attribution theory, which suggest that individual awareness is key to encouraging compliance. Recommendations for further research include examining additional factors such as tax sanctions or service quality and applying broader sampling methods to enhance generalizability.

Pengaruh Strategi Tax Planning dan Manajemen Laba terhadap Persistensi Laba: Studi Empiris Perusahaan Sektor Barang Konsumsi Primer Terdaftar di Bursa Efek Indonesia

Raihan Nur Ihsan — 2026-02-26

This study investigates the impact of aggressive tax planning and aggressive earnings management on earnings persistence. Using purposive sampling, 252 firm-year observations of primary comsumption sector companies listed on the Indonesia IDX from 2021 to 2023 were analyzed. The results show that aggressive tax planning lower level of earnings persistence than other companies (All-Other Firms) and earnings management actually show a higher level of earnings persistence than other companies (All-Other Firms).

Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021 - 2023

Nurul Hidayah — 2026-02-26

This study aims to determine the effect of capital structure and company size on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) in 202 1-2023. This type of research is quantitative. The population of this study was all companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique used was purposive sampling, resulting in 75 companies as research samples. The data analysis technique used was multiple linear regression analysis using SPSS 20. The results of the partial effect hypothesis test (t-test) showed that capital structure had a negative and significant effect on company financial performance, while company size had a positive and significant effect on company financial performance.

The Role of Gender Diversity in Moderating the Impact of Intellectual Capital on the Performance of Islamic Banks

M. Arsyadi Ridha — 2026-02-26

This study aims to analyze the effect of intellectual capital components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), on the performance of Islamic banks, as well as to examine the moderating role of gender diversity in Islamic banking governance. This study uses a quantitative design with a panel data approach, covering 14 Islamic commercial banks in Indonesia during the period 2017–2022, and analyzed using moderated regression analysis. The results show that HCE and CEE have a positive effect on Islamic bank performance, while SCE has a negative effect. Furthermore, gender diversity was found to moderate the relationship between intellectual capital and bank performance, with a positive moderating effect on the SCE–performance and CEE–performance relationships, but a negative moderating effect on the HCE–performance relationship. These findings indicate that gender diversity can strengthen governance effectiveness and financial efficiency, but the optimization of human capital is still influenced by organizational factors and cultural context. The policy implications of this study emphasize the importance of formulating governance strategies that not only encourage increased gender diversity at the board level but also ensure the alignment of roles and the effective utilization of intellectual capital in Islamic banking. The limitations of this study lie in the use of specific measures of intellectual capital and its focus on the context of Islamic banking in Indonesia. Therefore, further research is recommended to use alternative proxies and consider cross-country institutional factors.

Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Penggunaan Dana Bantuan Operasional Penyelenggaraan (BOP) pada Pusat Kegiatan Belajar Masyarakat (PKBM) dan Sanggar Kegiatan Belajar (SKB) di Kota Padang

Alfachri Gusva Putra — 2026-02-26

To assist the implementation of non-formal education, since 2016 the government has provided Operational Assistance for Education (BOP) Equivalency to the Learning Activity Center (SKB) and Community Learning Activity Center (PKBM) in Padang City. This study aims to determine the influence of accountability and transparency on the effectiveness of the use of BOP funds in SKB and PKBM in Padang City. Quantitative method of multiple linear regression analysis was conducted to analyze the effect of accountability and transparency on the effectiveness of BOP fund usage in SKB and PKBM in Padang City. The results of the study showed that accountability and transparency, both individually and simultaneously, had a positive and significant effect on the effectiveness of BOP fund usage in SKB and PKBM in Padang City. This means that the application of good governance principles, especially accountability and transparency, is very important in improving the quality of non-formal education fund usage such as BOP.”

Pengaruh Financial Target, Financial Distress, dan Kualitas Audit terhadap Fraudulent Financial Statement: Studi Empiris pada Perusahaan BUMN Terdaftar di BEI Tahun 2020-2023

Intan Sari Nur Ihcwani — 2026-02-26

This study aims to examine the effect of financial target, financial distress, and audit quality on fraudulent financial statements in state owned enterprises listed on the Indonesia Stock Exchange for the period 2020–2023. This research is a quantitative study. The sample consists of 96 data points collected using purposive sampling. The data used are secondary data obtained from www.idx.co.id, company websites, and other sources relevant to the research. The data were analyzed using logistic regression analysis using SPSS software version 30. Based on the statistical results, it can be concluded that financial target and financial distress has no effect on fraudulent financial statements. Meanwhile, audit quality has a negative effect on fraudulent financial statements.

Pengaruh Kompetensi, Motivasi, dan Kompensasi terhadap Kinerja Aparatur Pemerintah Desa dalam Pemgelolaan Keuangan di Kabupaten Pelalawan

Rendy Andryan — 2026-02-26

This study aims to obtain empirical evidence regarding the influence of competence, motivation, and compensation on the performance of village government officials in financial management in Pelalawan Regency. A total of 184 respondents from 104 villages participated in this quantitative survey using purposive sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that competence, motivation, and compensation significantly influence the performance of village government officials. These findings support the stewardship theory framework and provide practical insights for improving financial management at the village level. This study is limited to village officials in the mainland area of Pelalawan District with an IDM category of “advanced,” so it does not represent all village conditions. Additionally, only three variables were examined. Further research is recommended to cover a broader area, include additional variables, and use qualitative methods such as interviews for more in-depth results.

Memotret Tata Kelola Masjid: Studi Kasus pada Masjid Agung Nurul Iman dan Masjid Taqwa Muhammadiyah Sumatera Barat

Nesi Ilahia — 2026-02-26

Mosques are not merely places of worship but also serve as social institutions that need professional and accountable management of their financial and organizational resources. As most of the resources come from congregational donations, applying Good Mosque Governance becomes crucial to maintain transparency, accountability, responsibility, independence, and fairness. This study explores the implementation of Good Mosque Governance principles at Nurul Iman Grand Mosque and Muhammadiyah Taqwa Mosque in West Sumatra. A qualitative case study approach was used, guided by Stewardship Theory. Findings indicate that both mosques have generally applied the principles of good governance, though some managerial and documentation challenges still exist. The findings further show that the implementation of these principles is associated with more structured management practices, clearer financial accountability, and higher levels of perceived trust among congregants. Future studies are encouraged to explore broader models of mosque governance that integrate digital transparency and inter-organizational collaboration.

Pengaruh Penerapan Good Governance, Temuan Audit dan Indikasi Korupsi terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Barat

Muhammad Fajar Alhamdi — 2026-02-26

Local governments in West Sumatra Province will have their financial performance monitored from 2020 to 2024. The impact of good governance practices, audit findings, and corruption signs will be examined. The research uses a quantitative method, assessing data from 19 regencies/cities, and is motivated by repeated issues of budget mismanagement and insufficient oversight in places including Dharmasraya, Mentawai, and Padang. Sources of secondary data included government documents such as LKPD records, BPK audit reports, and KPK files. The audit results were collected from BPK evaluations, the Procurement Governance Index (ITKP) was used to measure good governance, and dummy variables derived from court orders were used to categorize corruption signals. Efficiency ratios were used to evaluate financial success. Financial performance is positively affected by good governance, according to the data, but audit findings and corruption indications have a negative effect. These results highlight the importance of effective anti-corruption enforcement, audit integrity, and high-quality governance in enhancing the financial results of the public sector. Enhancing fiscal accountability at the regional government level is the practical goal of this research, which also adds to the growing body of knowledge in public sector accounting.

Pengaruh Kepemilikan Keluarga, Karakteristik Dewan Komisaris, dan Kesibukan Komite Audit Terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2022-2024

Nurul Wardhati — 2026-02-26

This study aims to analyze the effect of family ownership, board of commissioners’ characteristics, and audit committee busyness on audit report lag. The theoretical foundation of this research is based on agency theory and signaling theory. This research employs a causal study design with a quantitative approach. The sample was determined using a purposive sampling method, resulting in 92 companies from the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total of 276 observations. Data were analyzed using multiple linear regressions with the assistance of SPSS version 25. The finding indicate that family ownership, board size, and audit committee busyness have no significant effect on audit report lag. However, the proportion of independent commissioners, as one of the board characteristics, shows a significant influence on audit report lag.

Pengaruh Biaya Lingkungan, Kinerja Lingkungan, Modal Intelektual Hijau dan Kepemilikan Institusional terhadap Pengungkapan Emisi Karbon: Studi Empiris pada Perusahaan Pertambangan dan Material Dasar yang Terdaftar di BEI Periode 2022 – 2024

Rahmadyan Putra Pratama — 2026-02-26

This study aims to obtain empirical evidence on the effect of environmental costs, environmental performance, green intellectual capital, and institutional ownership on carbon emission disclosure. The population of this study consists of mining and basic material companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employs secondary data and uses purposive sampling, resulting in a total sample of 47 companies with 141 firm-year observations. Panel data analysis is applied to examine the proposed relationships. The results indicate that environmental costs, environmental performance, and green intellectual capital have a positive and significant effect on carbon emission disclosure. Meanwhile, institutional ownership has a significant negative effect on carbon emission disclosure. This study contributes to the carbon emission disclosure literature by providing empirical evidence from mining and basic material companies in Indonesia, while also enriching the application of legitimacy and stakeholder theories in explaining corporate environmental disclosure practices.

Pengaruh Rasio Keuangan terhadap Harga Saham: Studi pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

Duta Arya — 2026-02-26

This study will track the stock prices of consumer goods companies listed on the IDX and look at how financial ratios relate to those stock prices. Investors may see the relationship between the independent variables (share price) and the dependent variable (EPS, NPM, PER, and PBV) in this table. A causal associative design is the basis of the quantitative method employed. The IDX's publicly available stock price data and annual financial reports served as the secondary sources for this study's data. The purposive sampling process resulted in a sample size of twenty-four consumer products companies. Over the course of four years, a total of 96 observations were made. Our REM-based panel data regression analysis was conducted in EViews 13. It appears that stock prices and net profit margin (NPM) are positively and statistically significantly related, whereas earnings per share (EPS), price-to-book value (PBV), and PER are not. These findings suggest that when assessing a company's performance, investors in the consumer goods sector place a higher emphasis on net profitability than on market-based measures such as PER and PBV. Businesses and investors alike can benefit from the study's findings, which contribute to the expanding corpus of knowledge on financial management and provide practical advice for improving operational efficiency, sustaining stock price confidence, and making more informed investment decisions.

Pengaruh Penghindaran Pajak dan Struktur Modal terhadap Nilai Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024

Mustika Randhy Saputri — 2026-02-26

This study examines the effect of corporate tax avoidance and capital structure on corporate value, with corporate governance serving as a moderating variable, in energy companies listed on the Indonesia Stock Exchange (IDX). All companies in the energy industry that are listed on IDX are part of research population. Using purposive sampling,

19 companies were selected based on their consistent publication of annual reports and absence of financial losses during the 2019–2024 period, resulting in 92 observations. IBM SPSS Statistics 27’s moderation regression analysis was used to examine the data. According to the results, corporate tax avoidance has no significant impact, while capital structure has a significant negative effect on corporate value. Furthermore, the relationship between corporate tax avoidance and corporate value is not moderated by corporate governance, but it does moderate the relationship between capital structure and corporate value. This study adds to the literature of empirical research already available on the factors that influence business value in developing nations, specifically in the energy industry of Indonesia. Practically, the findings provide guidance for corporate managers and policymakers in the energy sector to maintain an optimal debt to asset ratio, strengthen board independence, and ensure transparency in tax management. These measures are crucial for sustaining firm value, enhancing investor confidence, and promoting responsible financial governance in Indonesia’s energy industry.

Evolving Waqf Reporting Practices: Towards Comprehensive Integrated Reporting and Stakeholder Engagement

Gusranti Yuvitasari — 2026-02-26

Accountability in waqf management is commonly demonstrated through financial reporting by nazhir to waqf stakeholders. While financial reporting plays a central role in ensuring accountability, it is often insufficient to capture the broader dimensions of waqf management, particularly in explaining performance outcomes, achievement of objectives, and social impacts. Moreover, differences in stakeholders’ levels of accounting literacy may create information gaps, limiting the effectiveness of financial reports as a communication tool. As a result, non-financial reporting is increasingly recognized as a necessary complement to financial reporting. This study aims to explore integrated reporting practices, encompassing both financial and non-financial dimensions, in relation to the sustainability of waqf entities. Stakeholder salience theory is employed as an analytical framework to examine how reporting practices respond to the information needs of different stakeholder groups. Adopting a qualitative and exploratory approach within an interpretive paradigm, data were collected through in-depth interviews and document analysis, and analyzed using thematic network analysis. he findings indicate that waqf institutions have begun to incorporate elements of integrated reporting by combining financial disclosures with non-financial information related to program activities and social impacts. However, these practices remain fragmented, as non-financial reporting components are not standardized and vary across waqf entities. This study contributes to the literature on waqf accountability and reporting by highlighting the emerging but incomplete nature of integrated reporting practices in the waqf context. Practically, the findings offer insights for nazhir and regulators in strengthening reporting practices to enhance transparency, accountability, and stakeholder understanding of waqf performance and impact.

Pengaruh Pengetahuan Akuntansi Syariah dan Gender terhadap Sikap Mahasiswa Akuntansi pada Konteks Bunga atau Riba

Widia Wati — 2026-02-26

This study aims to analyze the effect of knowledge of sharia accounting and gender on the attitude of accounting students in the context of interest or usury. This research uses a quantitative approach. The sampling method in this study used purposive sampling technique. The sample consists of accounting students in Padang City who have taken Islamic accounting courses. The Krejcie and Morgan table was used to determine the sample size, which was 248 students. The results of this study indicate that: 1) Sharia accounting knowledge does not have a significant effect on the attitude of accounting students in the context of interest or usury, although it shows a positive relationship direction. Therefore, the hypothesis is rejected; 2) Gender does not significantly influence accounting students' attitudes toward interest or usury. Therefore, the hypothesis is rejected. These findings imply that Islamic accounting education should not only emphasize conceptual knowledge but also strengthen behavioral and ethical dimensions to enhance students’ understanding and ethical consistency toward the prohibition of usury.

Pengaruh Financial Distress dan Profitabilitas terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Sektor Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Nicola Putri — 2026-02-26

The variables of this study are financial distress and profitability. This research is quantitative and focuses on causal relationships. The study population consists of transportation service sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Purposive sampling was conducted to select 72 samples. Multiple regression analysis with SPSS 25 was used. Accounting conservatism was assessed using earnings/accrual measures. The novelty of this study lies in its focus, as it focuses more on conservatism in relation to profit and loss. As a result, researchers include profitability variables, because the level of profitability can influence a company's decision to use conservative accounting methods. The results of the simultaneous testing of the study prove that "independent variables influence the dependent variable" simultaneously. According to the study, "financial distress and profitability variables" negatively affect accounting conservatism.

Driving Sustainable Growth through the Blue Economy: Empirical Evidence from Indonesia’s Transport and Logistics Companies

Mutia Atikah — 2026-02-26

The increasing awareness of environmental degradation has drawn significant attention to sustainable business practices; however, the blue economy concept remains underexplored despite its crucial role in maintaining oceanic balance and supporting national economic growth. This study aims to analyze the effect of blue economy implementation and corporate social responsibility on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative panel-data approach with secondary data from annual and sustainability reports, the study measures blue economy implementation through a disclosure index adapted from national sustainability frameworks, while financial performance is proxied by return on assets. The novelty of this research lies in focusing on the transportation and logistics sector, which plays a vital role in maritime-based economic growth but has received limited attention in sustainability accounting studies. The results indicate that blue economy implementation has a positive and significant influence on financial performance, suggesting that environmentally responsible practices enhance corporate accountability and stakeholder trust. Conversely, corporate social responsibility disclosure shows a negative yet significant relationship with financial performance, implying a short-term trade-off between social responsibility efforts and profitability. Firm size and leverage are found to be insignificant, while firm age exhibits a negative tendency toward profitability. These findings underscore the need for companies and regulators to strengthen blue economy practices as a long-term strategy for sustainable financial growth and to develop standardized blue economy disclosure frameworks for future research.

Pengaruh Opini Audit, Tindak Lanjut Hasil Audit, dan Desentralisasi Fiskal terhadap Tingkat Korupsi Pemerintah Provinsi di Indonesia

Finna Khairatun Hisanun Muhardi — 2026-02-26

This study aims to examine the influence of audit opinions, audit follow-up, and fiscal decentralization on the level of corruption in provincial governments in Indonesia from 2020 to 2023. This is a quantitative study using a causal associative method. The population in this study is all provinces in Indonesia from 2020 to 2023. The sampling technique in this study used purposive sampling. The total sample size is 132 samples. The data used in this study are secondary data obtained from the official websites of the Corruption Eradication Commission, the Financial Audit Agency, and the Central Bureau of Statistics. The analysis was conducted using multiple regression analysis. Based on the results of the analysis, it was found that audit opinions have a significant negative effect on the level of corruption. Meanwhile, follow-up on audit results have a significant positive effect on the level of corruption, and fiscal decentralization does not have a significant effect on the level of corruption.

Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi Generasi Z untuk Mengikuti Ujian CPA: Studi Empiris pada Mahasiswa S1 Akuntansi Generasi Z Universitas di Kota Padang

Intan Permata Bunda — 2026-02-26

This study aims to examine the effects of attitude, reference group, and perceived behavioral control on the intention of Generation Z accounting students to take the Certified Public Accountant (CPA) Examination. This study employs a quantitative research method, with data collected through a Google Form questionnaire, involving 248 undergraduate accounting students from Andalas University, Universitas Negeri Padang, Universitas Putra Indonesia “YPTK” Padang, Universitas Bung Hatta, Universitas Muhammadiyah Sumatera Barat, Universitas Dharma Andalas, and Universitas Ekasakti. The respondents were selected using random sampling. The results indicate that attitude has a positive effect on the intention to take the CPA Examination, while reference group and perceived behavioral control do not have a significant effect. These findings suggest that the intention of Generation Z accounting students to pursue the CPA Examination is primarily driven by personal evaluation of the benefits and perceived importance of CPA certification, rather than social influence or beliefs regarding the ease or ability to access and complete the examination.

Exploring Key Factors Influencing Digital Payment Continuance: Digital Financial Literacy, Security Behavior and UTAUT

Dinda Dwi Ananta — 2026-02-26

The rapid growth of digital payment adoption has been accompanied by increasing concerns over transaction security risks, which can lead to both financial and non-financial losses for users. Addressing this issue, the present study investigates the determinants of continuance intention in digital payment usage, emphasizing the roles of digital financial literacy (DFL), online security behaviour (OSB), and the constructs from the Unified Theory of Acceptance and Use of Technology (UTAUT). Using a quantitative research design, data were collected from 449 digital payment users using snowball sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that online security behaviour, performance expectancy, social influence, and facilitating conditions have a significant positive effect on users’ intention to continue using digital payment services. These findings highlight the importance of user capabilities and perceptions in ensuring the sustainable adoption of digital financial services.

Pengaruh Financial Distress, Kepemilikan Institusional, dan Ukuran Dewan Direksi terhadap Ketepatan Waktu Penyampaian Laporan Keuangan : Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia

Kami Lia Mufida — 2026-02-26

Timeliness of financial report submission is one of the important qualitative characteristics that financial reports must fulfill, as timely information has higher predictive and feedback value for stakeholders. Delays in submitting financial reports can reduce information relevance and increase information asymmetry. In this research, three factors that can influence the timeliness of financial statement submission, including financial distress, institutional ownership, and board size.The objects of this research are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Samples were obtained based on the purposive sampling method, resulting in 260 samples from 52 companies during the 2019-2023 period. The data analysis used in this research is logistic regression using SPSS 26 software.The findings of this research indicate that financial distress and institutional ownership do not have a significant influence on the timeliness of financial statement submission. However, board size has a significant positive influence on the timeliness of financial statement submission. This research contributes to strengthening previous research and identifying whether these factors have significant interactions in influencing the timeliness of financial statement submission.

Governance and Government Subsidies as Drivers of Financial Performance: A Comparative Study of Three Strategic Indonesian Transportation SOEs (2014–2023)

Nurmala Nurmala — 2026-02-26

State-owned enterprises (SOEs) play a pivotal role in Indonesia’s transportation system, balancing financial sustainability with social service obligations. Their performance often relies on fiscal intervention and governance quality, raising concerns about the effectiveness of subsidies and oversight mechanisms. This study examines the effects of government subsidies, corporate governance, and board of commissioners’ meetings on the financial performance of three strategic Indonesian transportation SOEs: PT PELNI (Persero), PT ASDP (Persero), and PT KAI (Persero). Multiple linear regression was applied to secondary data from annual reports, using operating revenue, return on assets (ROA), and return on equity (ROE) as performance indicators. The findings show that government subsidies and corporate governance significantly enhance operating revenue, while their impact on profitability remains limited. Subsidies strengthen service capacity but reduce asset efficiency, whereas corporate governance improves accountability and operational consistency. Board meeting frequency has no significant effect, suggesting that effectiveness depends more on meeting quality than quantity. Overall, the financial performance of the examined SOEs is shaped by institutional mechanisms balancing public mandates and commercial objectives. This study integrates agency theory, stakeholder theory, and public economics to explain how fiscal support and governance interact to determine financial outcomes in an emerging economy.

Pengaruh Konservatisme Akuntansi, Intellectual Capital, dan Leverage terhadap Kinerja Keuangan: Studi pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024

Nadia Putri Yalni — 2026-02-26

This study aims to examine the effect of accounting conservatism, intellectual capital, and leverage on financial performance. This study is a quantitative study. The population used in this study are consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sampling technique used purposive sampling, resulting in a sample of 86 companies. The data source in this study ware secondary data in the form of annual reports. The data analysis method used was multiple linear regression analysis. The results showed that accounting conservatism and leverage did not affect financial performance. Meanwhile, intellectual capital had a positive and significant effect on financial performance.

Pendekatan Fraud Heptagon Model dalam Mendeteksi Manipulasi Laba: Studi Empiris Perusahaan BUMN Non-Keuangan

Marisa Angelica Nur Faisal — 2026-02-26

This study examines the influence of pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed on profit manipulation. The research utilizes quantitative techniques to examine the theory and assess the connection among these variables. The study population comprises non-financial, state-owned enterprises (SOEs) that were traded on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The research utilized purposive sampling with 80 observations. Logistic regression was employed for the analysis. The findings suggest that pressure and rationalization negatively impact profit manipulation, while ignorance positively impact it. Meanwhile, opportunity, capability, arrogance, and greed do not impact profit manipulation.