Journal of Accounting and Auditing
type: channel
description: Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of Accounting and Auditing is committed to advancing the boundaries of knowledge by promoting intellectual rigor and encouraging collaboration between researchers, academics, and practitioners worldwide. Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue. Journal of Accounting and Auditing is published annually in October, January, April, July but accepted articles will be queued in the In-Press edition before being published at the specified time. For more information, submissions, or inquiries, please visit our website or contact us. Journal Title : Journal of Accounting and Auditing Initials : JAA Frequency : October, January, April, July E-ISSN : 3090-2401 Chief Editor : Dr. Yusuf Faisal DOI Prefix : 10.65440 Publisher : Yayasan Az Zukhruf Cendikia WhatsApp : +62 8 111 0 543 1 Accreditation : Non Sinta INDEXED : SPONSORS AND PARTNERS : Publication Timeline:
publisher: Yayasan Az Zukhruf Cendikia
language: en
publication name: Journal of Accounting and Auditing
issn: 3090-2401
items: Financial Stability in the Basic Material Sector: The Roles of Capital Structure and Gender Diversity
items: Sustainability vs. Profitability: Dilemma or Synergy in Real Estate Companies
items: Green, Dividend, and Value: Three Pillars of Corporate Success
items: The Influence of Earnings Manipulation, Strength of Financial Position, Financial Distress and Capital Structure on Firm Value
items: The Effect of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress, and Profitability on Financial Performance
items: The Effect Of Auditor Experience And Professional Skepticism On Fraud Detection With Workload As A Moderating Variable
items: The Effect Of Internal Control and human Resource Competence on Fraud Prevention with Wisthleblowing System as a Moderating Variable
items: The Effect of Foreign Liability, Interest Coverage Ratio and Growth Opportunity on Hedging Decisions with Leverage as a Moderating Variable
items: The Effect of Islamicity Performance Index, Intellectual Capital, Operational Efficiency Ratio, and Non-Performing Financing on Return on Assets
items: The Influence of Leadership Style and Independence on Auditor Performance with Professionalism as a Moderation Variable
items: Determinants of Firm Value in Property and Real Estate Firms: Profitability, Liquidity, Firm Size, and Managerial Ownership (2017–2024)
items: The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance
items: The Effect of Cash Holding, Leverage, and Company Size on Profit Quality
items: The Effect Of Information Asymmetry, Firm Size, Financial Distress And Capital Structure On Firm Value
items: The Effect of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value
items: Analyzing Financial Vulnerability in Indonesia's Post-Pandemic Tech and Transport Landscape
items: Influence of Intellectual Capital, Intangible Assets, Public Ownership, and Institutional Ownership on Financial Distress
items: Determinants of Financial Distress: A Portrait of the Post-Pandemic Transportation and Logistics Sector
items: Analysis of Financial Distress in the Infrastructure Sector through the Altman Z-Score Approach
items: Beyond the Numbers: How Institutional Ownership and Capital Structure Shape Firm Value
items: The Effect of Islamic Corporate Governance, Islamic Corporate Social Responsibility, Corporate Zakat, and Intellectual Capital on Financial Performance
items: The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure in the Basic Materials Sector Listed on the Indonesia Stock Exchange for the 2022 - 2024 Period
items: The Effect of Board Characteristics on Environmental, Social, and Governance Disclosure
items: Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe
items: The Effect Of Liquidity, Asset Management, Sales Growth, And Good Corporate Governance On Company Value In The Automotive And Components Subsector Periode 2017 – 2024
items: The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism
items: The Effect of Professional Skepticism, Auditor Experience, and the Application of Ethical Rules on Fraud Detection
items: Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors
items: The Effect of a Auditor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable
items: The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable

Financial Stability in the Basic Material Sector: The Roles of Capital Structure and Gender Diversity
type: item
description: Purpose – This study aims to examine the effect of capital structure, inventory turnover, capital intensity, and gender diversity on financial distress. Design/methodology/approach – This study employs a quantitative approach using secondary data obtained from the annual financial statements of basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The sample is selected using purposive sampling, and the data are analyzed using multiple linear regression with E-Views software. Financial distress is measured using the Altman Z-Score model, while the independent variables are measured using relevant financial ratios and gender diversity indicators. Findings – Findings – The results show that capital structure have a significant effect on financial distress. In addition, inventory turnover, capital intensity and gender diversity do not have a statistically significant effect on financial distress in basic materials sector companies during the study period Research limitations/implications – This study is limited to basic materials sector companies and the 2021–2024 observation period. Nevertheless, the findings provide insights for corporate management and investors regarding the importance of financial structure and operational efficiency in managing financial distress risk in capital-intensive industries. JEL : G33, G32, J16
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: inventory turnover
  topic: keywords
subject: capital intensity
  topic: keywords
subject: Gender Diversity
  topic: keywords
subject: Financial Distress
  topic: keywords
creator: Arsa Patmah
creator: Tetiana Anatoliivna Bincharovska
creator: Valerie Shanty
rights: Copyright (c) 2026 Arsa Patmah, Tetiana Anatoliivna Bincharovska, Valerie Shanty (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 353
ending page: 371
doi: 10.65440/jaa.v2i3.204

Sustainability vs. Profitability: Dilemma or Synergy in Real Estate Companies
type: item
description: Purpose – This study aims to analyze and identify the influence of environmental cost, carbon accounting, and corporate social responsibility on profitability. Design/methodology/approach – This study uses secondary data. The data were collected from companies operating in the property and real estate sector listed on the Indonesia Stock Exchange (IDX), with a total of 34 research samples for the period 2022-2024. The hypotheses were tested using a panel data regression model with the assistance of EViews. The research design employs a non-probability sampling method. Findings – The results of this study indicate that environmental cost has no effect no effect on firm value. Carbon accounting has a significant effect on profitability, and corporate social responsibility also has a significant effect on profitability. Research limitations/implications – The research was conducted solely on companies on the property and real estate subsector listed on the Indonesia Stock Exchange during the 2022-2024 period. The study used only financial reports and company sustainability reports. The adjusted R-squared value was 4.98%, indicating that environmental cost and carbon accounting variables could explain profitability. The R-squared value was 7.8%, indicating that the model’s ability to explain variations in profitability is still relatively low, suggesting that company profitability is influenced by many factors beyond environmental cost and carbon accounting. JEL : M41, M14, Q56, G30
subject: Articles
  topic: section
subject: Environmental Cost
  topic: keywords
subject: Carbon Accounting
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Profitability
  topic: keywords
creator: Shelfy Ananda Rahmatika
creator: Imelda Zahrah Nabilah
creator: Raluca Guse
rights: Copyright (c) 2026 Shelfy Ananda Rahmatika, Imelda Zahrah Nabilah, Raluca Guse (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 259
ending page: 274
doi: 10.65440/jaa.v2i3.181

Green, Dividend, and Value: Three Pillars of Corporate Success
type: item
description: Purpose – This study aims to examine the effect of green accounting, dividend policy, and profitability on firm value in energy sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. Design/methodology/approach – This study employs a quantitative approach using panel data analysis. The sample consists of 44 energy sector companies selected through purposive sampling based on the availability of complete annual and sustainability reports, resulting in 132 firm-year observations. Data were analyzed using panel regression techniques, including the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). The most appropriate model was selected using the Chow test and Hausman test. Data processing was conducted using EViews 9 software. Findings – The results indicate that green accounting, dividend policy, and profitability have positive coefficient directions toward firm value. However, based on the selected Random Effect Model, these variables do not have a statistically significant effect on firm value. This finding suggests that sustainability practices and traditional financial indicators have not yet become primary determinants of firm value in the Indonesian energy sector. Research limitations/implications – This study is limited by the relatively small sample size due to incomplete sustainability reporting among energy companies. The findings imply that greater transparency and higher-quality environmental disclosure are needed for sustainability practices to be more fully reflected in firm valuation. Future research is encouraged to extend the observation period, include additional sectors, and apply alternative measurements of green accounting. JEL: G32 , G35, M41 , Q56
subject: Articles
  topic: section
subject: Green Accounting
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Profitability
  topic: keywords
subject: Company Value
  topic: keywords
creator: Sri Ningsih
creator: Fitri Noviyanti
creator: Marwah abdulkareem
rights: Copyright (c) 2026 Sri Ningsih, Fitri Noviyanti, Marwah abdulkareem (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 247
ending page: 258
doi: 10.65440/jaa.v2i3.168

The Influence of Earnings Manipulation, Strength of Financial Position, Financial Distress and Capital Structure on Firm Value
type: item
description: Purpose – This study focuses on the influence of earnings manipulation, financial position strength, financial distress, and capital structure on firm value. Design/methodology/approach – This study uses a quantitative method. By using secondary data. With a population of 166 companies in the non-primary consumer goods sectors listed on the Indonesia Stock Exchange in 2022 and 2024. The sample for this study consists of 45 companies listed on the Indonesia Stock Exchange in 2022 and 2024. The total number of observations is 135. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software Findings – The results of this study indicate that earnings management variables have a negative and insignificant effect on firm value. Financial position strength variables have a negative and insignificant effect on firm value. Financial distress variables have a positive and significant effect on firm value. Capital structure variables have a positive and significant effect on firm value. Research limitations/implications – This study aims to provide information about company value and can be beneficial for decision-making as well as serve as a reference for further research. JEL : G30, G32, G33, M41
subject: Articles
  topic: section
subject: Earnings Manipulation
  topic: keywords
subject: Strength of Financial Position
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Destiya Nurmala Putri
creator: Dina Novriyana
rights: Copyright (c) 2026 Destiya Nurmala Putri, Dina Novriyana (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 232
ending page: 246
doi: 10.65440/jaa.v2i3.167

The Effect of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress, and Profitability on Financial Performance
type: item
description: Purpose – This study aims to obtain empirical evidence on the Influence of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress and Profitability on Financial Performance. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is 64 companies in the Health and Non-Primary Consumer Goods sectors listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis was panel data regression analysis using the Eviews 9 software. Findings – The results of the study show that the Effectiveness of the Accounting Information System has a positive effect on Financial Performance. Intellectual Capital has a positive effect on Financial Performance. And Financial Distress has a positive effect on Financial Performance. Then, the Effectiveness of Accounting Information Systems strengthens the influence of profitability on Financial Performance. Intellectual Capital strengthens the influence of profitability on Financial Performance. Financial Distress strengthens the influence of profitability on Financial Performance. Research limitations/implications – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, the content of the formula is confusing or incomplete, the number is not stated in the financial statements for the formula. Furthermore, this study has limitations on the sample from only 204 to 63 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis. JEL : Q56, M14, and G34
subject: Articles
  topic: section
subject: Effectiveness of Accounting Information Systems
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Profitability
  topic: keywords
creator: Adristi Ardelia Hanifah
creator: Abdullah Rifqi Zahron
creator: Maria
rights: Copyright (c) 2026 Adristi Ardelia Hanifah, Abdullah Rifqi Zahron, Dabbay (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 126
ending page: 231
doi: 10.65440/jaa.v2i3.155

The Effect Of Auditor Experience And Professional Skepticism On Fraud Detection With Workload As A Moderating Variable
type: item
description: Purpose – This study aims to determine the effect of auditor experience and professional skepticism on fraud detection with workload as a moderating variable. Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to project admins, staff and PIC projects at PT. Deksha Orla Tranggana, namely 39 questionnaires distributed via social media in the form of whatsapp. Each questionnaire distributed has 35 questions to be answered by respondents. From the distribution of questionnaires carried out, 30 respondents were obtained. To get the results of this study, this researcher used PLS SEM Version 3.0 Findings – The results of this study indicate that the auditor experience variable has a positive and insignificant effect on fraud detection, professional skepticism has a positive and significant effect on fraud detection, workload does not strengthen the effect of auditor experience on fraud detection, and workload strengthens the effect of professional skepticism on fraud detection. Research limitations/implications – This research focuses on fraud detection, which is to see how the right way to deal with fraud when you already have work experience and relate it to the workload given but must maintain a skeptical attitude towards an examination.
subject: Articles
  topic: section
subject: Auditor Experience
  topic: keywords
subject: Professional Skepticism
  topic: keywords
subject: Fraud Detection
  topic: keywords
subject: Workload
  topic: keywords
creator: Nicholla Anggelita Adinda Elta
creator: Margareta Yosefa Meilani
rights: Copyright (c) 2025 Nicholla Anggelita Adinda Elta, Margareta Yosefa Meilani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-30
publication date: 2025-01-30
starting page: 79
ending page: 90
doi: 10.65440/deve0w97

The Effect Of Internal Control and human Resource Competence on Fraud Prevention with Wisthleblowing System as a Moderating Variable
type: item
description: Purpose – This research aims to obtain emprocal evidence about the effect of internal control and human resource competence on fraud prevention with the Whistleblowing sytem as a moderating variable. Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to employees who are members of PT. Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk Bekasi Branch Office, namely ass 110 questionnaire distributed via email and social media. Each questionnaire distributed contaned 54 statements to be answered by respondents. From the distirbution of questionnaire conducted, 110 respondents were obtained who provided answer to get the results of this study, the researcher used PLS SEM Vresion 3.0. Findings – The results of study found that internal control has a positive and significant on fraud prevention, human resource competence has a positive and significant on fraud prevention, the whistleblowing system can strengthen the relationship between internal control and fraud prevention, the whistleblowing system cannot strengthen the relationship between human resource competence and fraud prevention. Research limitations/implications – This research introduces innovative variables in fraud prevention including internal control, human resource competence, and whistleblowing system.
subject: Articles
  topic: section
subject: Internal Control
  topic: keywords
subject: Human Resource Competence
  topic: keywords
subject: Fraud Prevention
  topic: keywords
subject: Whistleblowing system
  topic: keywords
creator: Mutiara Ilmiana Nur Isfani
creator: Azkia Nur Intan Fadhilah
rights: Copyright (c) 2025 Mutiara Ilmiana Nur Isfani, Azkia Nur Intan Fadhilah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 131
ending page: 142
doi: 10.65440/r8zjte04

The Effect of Foreign Liability, Interest Coverage Ratio and Growth Opportunity on Hedging Decisions with Leverage as a Moderating Variable
type: item
description: Objective – This study aims to examine the effect of Foreign Liability, Interest Coverage Ratio, and Growth Opportunity on hedging decisions, with Leverage as a moderating variable. Design/methodology/approach – This study employs a quantitative approach using logistic regression analysis. The sample consists of 44 non-primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Findings – The results show that Foreign Liability has a negative and statistically significant effect on hedging decisions, indicating that companies with higher foreign currency liabilities tend to reduce their hedging activities. This finding contrasts with the initial hypothesis that predicted a positive relationship and represents a unique empirical result. The Interest Coverage Ratio has a negative but insignificant effect, while Growth Opportunity has a positive and significant effect on hedging decisions. Furthermore, Leverage significantly strengthens the relationship between Foreign Liability and hedging decisions but does not moderate the effects of Interest Coverage Ratio and Growth Opportunity. Originality/value – This study contributes to the hedging and risk management literature by providing empirical evidence from the non-primary consumer goods sector in Indonesia during the most recent period and highlighting the contrasting role of Foreign Liability in hedging decisions. JEL : G34, M14, J16, Q56
subject: Articles
  topic: section
subject: foreign liability
  topic: keywords
subject: interest coverage ratio
  topic: keywords
subject: growth opportunity
  topic: keywords
subject: leverage
  topic: keywords
subject: hedging decisions
  topic: keywords
creator: Halimah Miranty Prassida
creator: Tiara Syaharani
rights: Copyright (c) 2026 Halimah Miranty Prassida, Tiara Syaharani (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 161
ending page: 175
doi: 10.65440/jaa.v2i2.158

The Effect of Islamicity Performance Index, Intellectual Capital, Operational Efficiency Ratio, and Non-Performing Financing on Return on Assets
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of Islamicity Performance Index (proxied by profit sharing ratio), intellectual capital, operational efficiency ratio, and non-performing financing on return on assets. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 14 Sharia Commercial Banks listed on the Financial Services Authority in Indonesia between 2022 and 2024. The sample is 11 Sharia Commercial Banks listed on the Financial Services Authority in Indonesia between 2022 and 2024. The total number of observations in this study is 33. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profit-sharing ratio variable has a negative and significant effect on return on assets. The intellectual capital has a negative and insignificant effect on return on assets. The operational efficiency ratio has a negative and insignificant effect on return on assets. The non-performing financing has a negative and significant effect on return on assets. Research limitations/implications – This study was conducted only on Sharia Commercial Banks in Indonesia during the period 2022-2024. The findings provide insights based on secondary data obtained from the banks’ annual financial statements and are expected to be useful for management, regulators, and future researchers in understanding factors affecting profitability in Sharia banking. JEL: M41, G21, G32
subject: Articles
  topic: section
subject: Islamicity Performance Index
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Operational Efficiency Ratio
  topic: keywords
subject: Non-Performing Financing
  topic: keywords
subject: Return on Asset
  topic: keywords
creator: Aulia Nurriski
creator: Putri Rizkiyah
rights: Copyright (c) 2026 Aulia Nurriski, Putri Rizkiyah (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 97
ending page: 112
doi: 10.65440/jaa.v2i2.145

The Influence of Leadership Style and Independence on Auditor Performance with Professionalism as a Moderation Variable
type: item
description: Purpose – This study aims to obtain empirical evidence about the effect of leadership style and independence on auditor performance with professionalism as a moderating variable. Design/methodology/approach – This study uses a quantitative method of primary data research. This research was conducted using a questionnaire distributed to auditors of public accounting firms (PAF) and accounting students who took audit courses, namely 40 questionnaires distributed via email and social media. Each questionnaire distributed contained 42 statements to be answered by respondents. From the distribution of questionnaires conducted, 30 respondents provided answers. To get the results of this study, researchers used PLS SEM version 3.0. Findings – The results of this study found that leadership style has an affect and is not significant on auditor’s performance, independence has a significant effect on auditor’s performance, professionalism has a significant does not moderate the relationship between leadership style and auditor’s performance, professionalism can moderate the between independence and auditor’s performance. Research limitations/implications – This study has several limitations that should be considered when interpreting the results. First, the sample size is limited to the 10 largest Islamic banks in the world, which may not fully represent the diversity of Islamic banks globally. The implications of these findings suggest that organizations need to focus on developing a supportive leadership style and creating an environment that facilitates auditor independence. Future research is advised not to use the variable professionalism as a mediator and explore other factors that might affect this relationship, in order to gain a more comprehensive understanding of the dynamics of auditor performance.
subject: Articles
  topic: section
subject: leadership style
  topic: keywords
subject: Independence
  topic: keywords
subject: Auditor Performance
  topic: keywords
subject: professionalism
  topic: keywords
creator: Siti Fauzi Nurhayati
creator: Mia Sipa Sopiatur Rohmah
creator: Khoirun Nuranisa Safitri
rights: Copyright (c) 2026 Siti Fauzi Nurhayati, Mia Sipa Sopiatur Rohmah, Khoirun Nuranisa Safitri (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 73
ending page: 84
doi: 10.65440/jaa.v2i2.110

Determinants of Firm Value in Property and Real Estate Firms: Profitability, Liquidity, Firm Size, and Managerial Ownership (2017–2024)
type: item
description: Purpose – This study aims to determine the effect of profitability, liquidity, firm size, and managerial ownership on firm value. Design/methodology/approach – This study uses quantitative data, the sample in this study is 15 companies in the property and real estate sector the are listed on the Indonesia Stock Exchange in the period 2017-2024. The analytical technique used to test the hypotheses was multiple regression analysis using Eviews 9 software. Findings – The results of this study show that the profitability variable has a positive and statistically significant effect on firm value, the liquidity variable has a negative and statistically insignificant effect on firm value, the firm size variabel has a negative and statistically significant effect on firm value, and the managerial ownership variabel has a positive and significant effect on firm value. Research limitations/implications – This study discusses firm value and other factors such as profitability, liquidity, firm size, and managerial ownership, focusing on companies in the property and real estate. This study uses Price to Book Value (PBV) as a measure of firm value.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Cindy Effendy
creator: Nunung Aini Rahmah
creator: Indi Widianingsih
rights: Copyright (c) 2026 Cindy Effendy, Nunung Aini Rahmah, Indi Widianingsih (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 85
ending page: 96
doi: 10.65440/jaa.v2i2.139

The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance
type: item
description: Purpose – This study aims to obtain empirical evidence on the The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 127 industrial companies listed on the Indonesia Stock Exchange between 2022 and 2024. The sample is 70 industrial companies listed on the Indonesia Stock Exchange between 2022 and 2024. The total number of observations in this study is 210. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software Findings – The results of this study indicate that the Green Intellectual Capital variable has a negative and significant effect on financial performance. The cash holding variable has a negative and significant effect on financial performance. The foreign ownership variable has a positive and significant effect on financial performance. Research limitations/implications – This study aims to provide information regarding the financial performance of companies in the financial sector and can be useful for decision-making as well as serve as a reference for further research.
subject: Articles
  topic: section
subject: Green Intellectual Disclosure
  topic: keywords
subject: Cash Holding
  topic: keywords
subject: Foreign Ownership
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Avilya Baysta Bheda Wea
creator: Sisilia Rachel Ari Putri
rights: Copyright (c) 2026 Avilya Baysta Bheda Wea, Sisilia Rachel Ari Putri (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 113
ending page: 128
doi: 10.65440/jaa.v2i2.149

The Effect of Cash Holding, Leverage, and Company Size on Profit Quality
type: item
description: Objective – This study aims to obtain empirical evidence on the Influence of Cash Holding, Leverage, and Company Size on Profit Quality. Design/methodology/approach – This study uses a quantitative approach with panel data. The research sample consisted of 42 companies in the technology and industrial sectors listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in a total of 126 observations (42 companies during the three-year observation period). Data analysis was carried out using panel data regression with a Random Effect Model (REM) approach using EViews 9. Findings – The results of the study show that Cash Holding does not have a negative effect on Profit Quality. Meanwhile, Leverage has a negative effect on the Quality of Profit and Company Size has a positive effect on the Quality of Profit. Limitations/Implications of Research – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, this study has limitations on the sample from only 112 to 42 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis. However, the findings of this study are expected to be a consideration for investors and management in assessing the quality of company profits, especially in the technology and industrial sectors which have high levels of volatility. JEL : G34, M14, J16, Q56
subject: Articles
  topic: section
subject: Cash Holding
  topic: keywords
subject: Leverage
  topic: keywords
subject: Company Size
  topic: keywords
subject: Quality Profit
  topic: keywords
creator: Adissya Hawalia Husni
creator: Elprina Sarah Azahra
rights: Copyright (c) 2026 Adissya Hawalia Husni, Elprina Sarah Azahra (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 192
ending page: 204
doi: 10.65440/jaa.v2i2.160

The Effect Of Information Asymmetry, Firm Size, Financial Distress And Capital Structure On Firm Value
type: item
description: Purpose – This is study aims to test and analyze the relationship between the influence of Information Asymmetry, Firm Size, Financial Distress and Capital Structure on Firm Value Design/methodology/approach – This study uses a quantitative research approach with secondary data. The sample consists of 57 companies in the primary consumer goods sector (consumer non-cyclical) listed on the Indonesia Stock Exchange between 2022 and 2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that information asymmetry affects firm value, firm size variables affect firm value, financial distressand variables affect firm value and capital structure variables do not affect firm value. Research limitations/implications – This is study was conducted only on the primary consumer goods sector (consumer non-cyclical) during the period 2022-2024. The findings provide instights based on secondary data obtained from company annual report and are expected to be useful for company management, investors, capitas market regulator. And future researchers in understanding the factors that affect firm value. JEL : G30,G32,G82
subject: Articles
  topic: section
subject: Information Asymmetry
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Pratiwi Liberti
creator: Sisi Wardani
rights: Copyright (c) 2026 Pratiwi Liberti, Sisi Wardani (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 176
ending page: 191
doi: 10.65440/jaa.v2i2.163

The Effect of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value Design/methodology/approach – This study uses quantitative data, and the sample size is quantitative. The sample comprises 79 companies in the industrial and basic materials sectors listed on the Indonesia Stock Exchange between 2022 and 2024. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that capital expenditure has no effect on firm value, growth opportunities have no effect on firm value, investment opportunities have an effect on firm value, and dividend policy has no negative impact on firm value. Research limitations/implications – The data used is secondary data obtained from company annual reports, but there are several companies that do not publish annual reports. The dividend per share figures for 2024 are listed in the 2025 annual report, which has not yet been published. This study has limitations in terms of sample size; out of a total of 177 companies, only 79 companies met the sample criteria. JEL : G31, G32, G35
subject: Articles
  topic: section
subject: Capital Expenditure
  topic: keywords
subject: Growth Opportunity
  topic: keywords
subject: Investement Opportunity Set
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Pradhika Karina Putri
creator: Shella Segara
rights: Copyright (c) 2024 Pradhika Karina Putri, Shella Segara (Author)
date: 2025-10-30
publication date: 2025-10-30
starting page: 59
ending page: 72
doi: 10.65440/jaa.v1i1.159

Analyzing Financial Vulnerability in Indonesia's Post-Pandemic Tech and Transport Landscape
type: item
description: Purpose – This research aims to determine the effect of sales growth, debt to asset ratio, operating cash flow, and intellectual capital on financial distress in technology as well as transportation and logistics sector companies listed on the Indonesia Stock Exchange during the post-pandemic recovery digital transformation era (2021-2024). Design/methodology/approach – This research uses quantitative data. The sample in this study were technology, transportation and logistics sector companies listed on the Indonesia Stock Exchange as many as 48 companies observed over four years, resulting in 192 firm-year observations. Financial Distress is measured using the Altman Z-Score and analyzed using panel data regression with the Random Effect Model in E-Views 9, grounded in Signaling Theory, Trade Off Theory, and the Resource-Based View. Findings – The results of this study showed that Sales Growth has a positive and statistically insignificant effect on Financial Distress (t = 0.816). Debt to Asset Ratio has a negative and statistically significant effect on Financial Distress (t = -4.322). Operating Cash Flow has a negative and statistically significant effect on Financial Distress (t = -1.897). Meanwhile, Intellectual Capital has a positive and statistically insignificant effect on Financial Distress (t = 0.222). Research limitations/implications – This study implies that companies in the technology, transportation and logistics sectors should prioritize stable operating cash flows and disciplined debt utilization to mitigate Financial Distress during the post-pandemic period. JEL : G30, G32, G33
subject: Articles
  topic: section
subject: Sales Growth
  topic: keywords
subject: Debt to Asset Ratio
  topic: keywords
subject: Operating Cash Flow
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Financial Distress
  topic: keywords
creator: Nayla Salsabila Permata Srikandi
creator: Nisaa Ul Jannah Wahyu Mokti
creator: Jamilah Hj Ahmad
rights: Copyright (c) 2026 Nayla Salsabila Permata Srikandi, Nisaa Ul Jannah Wahyu Mokti, Jamilah Hj Ahmad (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 275
ending page: 297
doi: 10.65440/jaa.v2i3.210

Influence of Intellectual Capital, Intangible Assets, Public Ownership, and Institutional Ownership on Financial Distress
type: item
description: Purpose – This study aims to provide empirical evidence on the effect of Intellectual Capital, Intangible Assets, Public Ownership, and Institutional Ownership on Financial Distress in primary consumer sector companies listed on the Indonesia Stock Exchange. Design/methodology/approach – This study employs a quantitative research approach using secondary data from 48 primary consumer sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. Financial Distress is measured using the Altman Z-Score (1995) model for non-manufacturing and emerging market firms. Hypothesis testing is conducted using logistic regression analysis with EViews 9 software. Findings – The results indicate that Intellectual Capital has a negative and statistically significant effect on Financial Distress. Intangible Assets have a positive but statistically insignificant effect on Financial Distress. Furthermore, Public Ownership has a negative and statistically significant effect on Financial Distress. Meanwhile, Institutional Ownership has a positive but statistically insignificant effect on Financial Distress. Research limitations/implications – This study is limited to the 2021–2024 period, during which incomplete financial disclosures and firm losses reduced the sample size. The findings provide practical implications for corporate managers to prioritize effective intellectual capital management and ownership structures that enhance monitoring quality. For investors and regulators, the results suggest that not all governance mechanisms—particularly institutional ownership—function effectively in reducing financial distress within the primary consumer sector, highlighting the need for improved governance practices and transparency. JEL : G32, G33, M41
subject: Articles
  topic: section
subject: Intellectual Capital
  topic: keywords
subject: Intangible Assets
  topic: keywords
subject: Public Ownership
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Financial Distress
  topic: keywords
creator: Kania Vera Ayu
creator: Richad Wahyu Pratama
creator: Ngoan Quynh Thi Nguyen
rights: Copyright (c) 2026 Kania Vera Ayu, Richad Wahyu Pratama, Ngoan Quynh Thi Nguyen (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 330
ending page: 352
doi: 10.65440/jaa.v2i3.195

Determinants of Financial Distress: A Portrait of the Post-Pandemic Transportation and Logistics Sector
type: item
description: Purpose – This study aims to examine and analyze the relationship between Liquidity, Profitability, Firm Size, and Leverage on Financial Distress. Design/methodology/approach – This study uses quantitative data, with the sample consisting of companies in the energy, transportation, and logistics sectors listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software. Findings – The research results indicate that Liquidity, Profitability, Firm Size, and Leverage have a negative but not statistically significant relationship with financial distress. These findings suggest that increases in Liquidity, Profitability, company scale, and Leverage tend to be followed by a decrease in Financial Distress risk, but this effect is not statistically strong enough during the 2022–2024 period. This indicates that in the post-pandemic recovery period and amid high global energy volatility, conventional financial ratios have limited explanatory power in predicting financial distress in companies in the energy, transportation, and logistics sectors. Research limitations/implications – This study is limited to companies in the energy, transportation, and logistics sectors listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period and examines only Liquidity, Profitability, Firm Size, and Leverage in relation to financial distress. The practical implication of this study is that conventional financial ratios should not be relied upon as standalone indicators for predicting financial distress in these sectors. For management and investors, the findings highlight the importance of complementing financial ratio analysis with external and sector-specific factors when assessing corporate financial resilience. JEL : G32, G33, L91, L94
subject: Articles
  topic: section
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Leverage
  topic: keywords
subject: Financial Distress
  topic: keywords
creator: Mario Stevando
creator: Mahardika Shafa Azzumar
rights: Copyright (c) 2026 Mario Stevando, Mahardika Shafa Azzumar (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 298
ending page: 316
doi: 10.65440/jaa.v2i3.192

Analysis of Financial Distress in the Infrastructure Sector through the Altman Z-Score Approach
type: item
description: Purpose – This study aims to obtain empirical evidence regarding the effect of Operating Cash Flow and Solvency on Financial Distress. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 71 infrastructure sector companies listed on the Indonesia Stock Exchange between 2022 and 2024. The sample is 37 infrastructure sector companies listed on the Indonesia Stock Exchange between 2022 and 2024. The total number of observations in this study is 111. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software Findings – The results of this study indicate that the operating cash flow variable has a negative and significant effect on financial distress. The solvency variable has a negative and significant effect on financial distress. Research limitations/implications – This study contributes to financial distress literature by providing empirical evidence from the infrastructure sector and highlights the importance of cash flow management and debt control in maintaining financial stability. JEL : M4
subject: Articles
  topic: section
subject: operating cash flow
  topic: keywords
subject: solvency
  topic: keywords
subject: financial distress
  topic: keywords
creator: Brigita Puji Lestari
creator: Nurshafikah Shaffie
creator: Agnes Sulistiyoningsih
rights: Copyright (c) 2026 Brigita Puji Lestari, Nurshafikah Shaffie, Agnes Sulistiyoningsih (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 317
ending page: 329
doi: 10.65440/jaa.v2i3.188

Beyond the Numbers: How Institutional Ownership and Capital Structure Shape Firm Value
type: item
description: Purpose – This study aims to analyze the relationship between capital structure, institutional ownership, and profitability on firm value in financial sector companies in Indonesia. Design/methodology/approach – This study uses secondary data from the annual reports of financial sector companies listed on the Indonesian Stock Exchanged (IDX) for the period 2022-2024. Through purposive sampling technique, a sample of 70 companies was obtained with a total of 210 observations. Data analysis was carried out using a panel data regression model using EViews9 software, where the Random Effect Model (REM) was selected as the best model based on the results of the Chow, Hausman, and Lagrange Multiplier tests. Findings – These results of the study shows that Capital Structure has a positive and significant effect on Firm Value. In contrast, Institutional Ownership and Profitability do not have a significant influence on Firm Value in the financial sector during the observation period. This indicates that investors in the financial sector place more value on the management of funding structures compared to the proportion of institutional ownership or short-term profit levels. Research limitations/implications – Companies in the financial swctor are advised to optimize the composition of debt and equity to increase investor confidence. For investors, these results provide insight that the value of companies in the financial sector is influenced by funding stability, so investment strategies need to consider fundamental aspects of capital structure in addition to other macroeconomic factors. JEL : G21, G30, G32, M41
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Profitability
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Gita Christy
creator: Bryan Wilson Hamonangan Hutabarat
rights: Copyright (c) 2026 Gita Christy, Bryan Wilson Hamonangan Hutabarat (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 372
ending page: 386
doi: 10.65440/jaa.v2i3.180

The Effect of Islamic Corporate Governance, Islamic Corporate Social Responsibility, Corporate Zakat, and Intellectual Capital on Financial Performance
type: item
description: Purpose – This research aims to obtain empirical evidence about the influence of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Corporate Zakat, and Intellectual Capital on Financial Performance. Design/methodology/approach – This study uses a quantitative method with a secondary data obtained from financial reports and annual reports of Islamic commercial banks (ICBs) in Indonesia during the period 2022-2024. Data analysis was performed using EViews Version 9 software. Findings – The study identifies that Islamic Corporate Social Responsibility (ICSR) and Intellectual Capital show positive and significant, results Islamic Corporate Governance (ICG) has a positive but insignificant effect, in contrast to Corporate Zakat, which shows an insignificant effect with negative results of Financial performance. Research limitations/Implications – This study discusses the effect of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), corporate Zakat, and Intellectual Capital on the financial performance of Islamic Commercial Banks (ICBs) in the period 2022-2024. The implications of this study are limited to Islamic Commercial banks in 2022-2024, so it is necessary to use a broader sample in the Islamic banking sector and add other variables to be able to describe more comprehensive factors that influence the financial performance of Islamic banking. JEL : G21, G34, M14, Z12, O34.
subject: Articles
  topic: section
subject: Islamic Corporate Governance
  topic: keywords
subject: Islamic Corporate Social Responsibility
  topic: keywords
subject: Corporate Zakat
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Aminatuzzuhriyeh Aminatuzzuhriyeh
creator: Millatina Hanifah
rights: Copyright (c) 2026 Aminatuzzuhriyeh Aminatuzzuhriyeh, Millatina Hanifah (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 129
ending page: 147
doi: 10.65440/jaa.v2i2.164

The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure in the Basic Materials Sector Listed on the Indonesia Stock Exchange for the 2022 - 2024 Period
type: item
description: Abstract Purpose – This study aims to obtain empirical evidence on the effect of environmental performance and CEO gender on carbon emission disclosure. Design/methodology/approach – This study uses quantitative research. The sample in this study consists of 66 companies in the basic materials sector listed on the Indonesia Stock Exchange from 2022 - 2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software. Findings –The results of this study indicate that the environmental performance variable has a positive and is statistically insignificant effect on carbon emissions disclosure. The CEO gender variable has a positive and is statistically insignificant effect on carbon emissions disclosure. These findings suggest that improving environmental performance and CEO gender differences are not sufficient to significantly encourage carbon emission conservation practices, which are largely voluntary in Indonesia. Research limitations/implications – his study aims to provide practical empowerment for regulators such as the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), highlighting the need for more standardized and mandatory carbon emission regulations, particularly for environmentally sensitive sectors. It also provides information on carbon emission distribution that can be useful in decision-making and serve as a reference for further research. JEL : Q56, M14, and G34
subject: Articles
  topic: section
subject: Environmental Performance
  topic: keywords
subject: CEO Gender
  topic: keywords
subject: Carbon Emission Disclosure
  topic: keywords
creator: Nadia Saputri
creator: Mella A Listia
rights: Copyright (c) 2026 Nadia Saputri, Mella A Listia (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 205
ending page: 215
doi: 10.65440/jaa.v2i2.162

The Effect of Board Characteristics on Environmental, Social, and Governance Disclosure
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of board gender diversity and independent commissioners on environmental, social, and governance disclosure with board size as a moderation variable. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2022-2024 as many as 48 companies. The analysis technique used to test the hypothesis is multiple regression analysis using the Eviews 9 software. Findings – The results of this study found that board gender diversity had a positive and statistically significant effect on environmental, social, and governance disclosure, while independent commissioners had a positive and statistically insignificant effect on environmental, social, and governance disclosure, and board size had a positive and statistically significant effect on environmental, social, and governance disclosure. Research limitations/implications – This study is limited to the 2022-2024 observation period and uses only three independent variables, so it does not include other factors such as profitability and company size. The practical implication is that management needs to optimize the board structure and oversight functions to support sustainability strategies and long-term value creation. JEL : G34, M14, J16, Q56
subject: Articles
  topic: section
subject: Board Gender Diversity
  topic: keywords
subject: Independent Commissioners
  topic: keywords
subject: Board Size
  topic: keywords
subject: Environmental, Social, and Governance Disclosure
  topic: keywords
creator: Raika Dwi Rahayu
creator: Raldyaz Prayogi
rights: Copyright (c) 2026 Raika Dwi Rahayu, Raldyaz Prayogi (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 148
ending page: 160
doi: 10.65440/jaa.v2i2.154

Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of profitability, leverage, company size, and audit committees on audit delay. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 67 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample is 27 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profitability variable has a negative and significant effect on audit delay. The leverage variable has a positive and insignificant effect on audit delay. The company size variable has a negative and significant effect on audit delay. The audit committee variable has a positive and insignificant effect on audit delay. Research limitations/implications –. This study aims to provide information on audit delay and can be beneficial in decision-making as well as serve as a reference for further research.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Audit Committe
  topic: keywords
subject: Audit Delay
  topic: keywords
creator: Nabila Fary Adiyana
creator: R Taufik Hidayat
creator: Keri Boru Hotang
rights: Copyright (c) 2025 Nabila Fary Adiyana, R Taufik Hidayat, Keri Boru Hotang (Author)
date: 2025-12-09
publication date: 2025-12-09
starting page: 1
ending page: 16
doi: 10.65440/y58jfn81

The Effect Of Liquidity, Asset Management, Sales Growth, And Good Corporate Governance On Company Value In The Automotive And Components Subsector Periode 2017 – 2024
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of liquidity, asset management, sales growth, and good corporate governance on company value. Design/methodology/approach –This study uses a quantitative research design. The sample consists of six automotive and component companies listed on the Indonesia Stock Exchange from 2017 to 2024. The analysis technique used to test the hypotheses is multiple regression analysis using SEM-Smart PLS. Findings – The results of this study found that Asset Management has a positive effect on Firm Value, as does Good Corporate Governance. Meanwhile, Sales Growth has a negative effect on Firm Value, and Liquidity has no effect on Firm Value. Research limitations/implications – The research discussrs Company Financial Liquidity, Asset Management, Sales Growth, and Good Corporate Governance wich focuses on automotive and componens sub sektor. This research uses an annual report periode 2017-2024.
subject: Articles
  topic: section
subject: Liquidity
  topic: keywords
subject: Asset Management
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
creator: Theresia Aulia Pasaribu
creator: Ramses Pakpahan
rights: Copyright (c) 2025 Theresia Aulia Pasaribu, Ramses Pakpahan (Author)
date: 2025-12-09
publication date: 2025-12-09
starting page: 32
ending page: 47
doi: 10.65440/jaa.v2i1.141

The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism
type: item
description: Objective - This study aims to obtain empirical evidence on the influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism. Design/methodology/approach – The quantitative research method uses secondary data. The population in this study is Property & Real Estate companies that publish annual reports audited by independent auditors and sustainability reports listed on the Indonesia Stock Exchange in 2019-2023. Through a purposive sampling method, panel data of 110 observations was obtained. The analytical technique used to test the hypotheses was multiple linear regression analysis using Eviews 9 software. Findings – The results of this study found that Debt Covenants and Managerial Ownership have a positive but statistically insignificant effect on Accounting Conservatism. Political Costs and Litigation Risk have a positive and significant effect on Accounting Conservatism. Research limitations/implications – This study was conducted only on companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange during the period 2019–2023, This research only used sources from the companies’ financial statements and sustainability reports.
subject: Articles
  topic: section
subject: Debt Covenants
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Political Costs
  topic: keywords
subject: Llitigation risk
  topic: keywords
creator: Steviana Roosma
creator: Eliana Eliana
creator: Dhaniel Hutagalung
rights: Copyright (c) 2025 Steviana Roosma, Eliana Eliana, Dhaniel Hutagalung (Author)
date: 2025-12-09
publication date: 2025-12-09
starting page: 17
ending page: 31
doi: 10.65440/jaa.v2i1.140

The Effect of Professional Skepticism, Auditor Experience, and the Application of Ethical Rules on Fraud Detection
type: item
description: Purpose – This study aims to analyze the effect of professional skepticism, auditor experience, and the application of ethical rules on the auditor’s ability to detect fraud. This study also aims to obtain empirical evidence regarding how these three factors can affect can effect the effetiveness of fraud detection. With a focus on auditors at Public Accounting Firms (KAP) in the Jakarta and Bekasi areas, this study is expected to provide useful insightsto improve audit quality and reduce the risk of fraud in financial statements. Design/methodology/approach – This study uses a qualitative method with a survey design. Data were collected through a 4-point Likert scale-based questionnaire distributed to internal and external auditors at the Public Accounting Firm (KAP) in the Jakarta and Bekasi areas. The research sample was taken using snowball sampling technique, with a total 105 respondens. Data analysis wa conducted using the Partial Least Square (PLS) method to test the relationship between professional skepticsm, auditor experience, application of etichal rules, and fraud detection. Findings – This study found that professional skepticsm, auditor experience, and the application of ethical rules have a significant positive effect on fraud detection. Auditors who are critical, experienced, and adhere to ethical rules show better ability to detect patterns of fraud. These three factors together improve audit quality and reability in detecting fraud . Research limitations/implications – This study was limited to auditor respondens in Bekasi and Jakarta using a questionnaire method, and focused on three main variables without considering others factors such as time pressure. The cross-sectional design also limits the analysis of changes over time. However, the results of this study provide important insights into the role of professional skepticsm, auditor experience, and the application of ethical rules in fraud detection, which can be utulized to improve audit pra…
subject: Articles
  topic: section
subject: Professional Skepticism
  topic: keywords
subject: Auditor Experience
  topic: keywords
subject: Application of Etichal Standards
  topic: keywords
subject: Fraud Detection
  topic: keywords
creator: Rivaldo Martua
creator: Rifkiansyah Al Hafidz
creator: Grace Angelica
rights: Copyright (c) 2025 Rivaldo Martua, Rifkiansyah Al Hafidz, Grace Angelica (Author)
date: 2025-12-09
publication date: 2025-12-09
starting page: 48
ending page: 58
doi: 10.65440/jaa.v2i1.95

Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors
type: item
description: Purpose – The study exploress the influence of religiosity and competence on accounting fraud, with pressure as a moderating variable within the government sectors. This research emphasizes religiosity and competence in preventing accounting fraud Design/methodology/approach – The research employs a quantitative methods with a correlational approach. This study utilized questionnaires distributed to 53 employees Communication and Information and the Department of Education, the study employs SmartPLS and Moderated Regression Analysis Findings – Unexpectedly The results of this study reveal that religiosity has a positively and significanty influence on accounting fraud, while competence shows a negative but insignificant effect. Pressure does not significantly moderate these relationships. These results suggest a need to reevaluate how religiosity is internalized and practiced in workplace ethics Research limitations/implications – This research has several limitations. All variables used, namely religiosity and competence as independent variables, accounting fraud as the dependent variable, and pressure as a moderating variable are based on measurements via questionnaires. Thus, the data obtained only reflects the respondents' perceptions. it is recommended that they conduct further studies, considering the limitations that exist in this research. Moderating variables should be considered as independent variables, so that researchers can make more meaningful contributions to academic literature and base the development of more ethical business practices. Apart from that, the selection of different and more specific research objects, along with the involvement of a more diverse range of respondents, is also highly recommended.
subject: Articles
  topic: section
subject: Religiosity
  topic: keywords
subject: Competence
  topic: keywords
subject: Pressure
  topic: keywords
subject: Accounting Fraud
  topic: keywords
creator: Siti Nur Aisyah
creator: Khairina Elfhana
rights: Copyright (c) 2025 Siti Nur Aisyah, Khairina Elfhana (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-31
publication date: 2025-01-31
starting page: 91
ending page: 104
doi: 10.65440/55153352

The Effect of a Auditor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable
type: item
description: Purpose - This study aims to obtain empirical evidence about the effect of Auitor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable. Design/methodology/approach - The esearch uses a type of quantitative research. This research was conducted using a questionnaire that sent an email to a public accounting firm to be filled in by auditors who work in public accounting firms registered with the Ministry of Finance, namely 448 Public Accounting Firms (KAP). From the distribution of these questionnaires, 119 Public Accounting Firms (KAP) located on the island of Java were willing to provide answers. Of the 50 Public Accounting Firms, 30 auditors filled out the questionnaire with the provisions of 1 questionnaire given with 30 questions. To get the results of this study, researchers used PLS SEM version 3.0. Findings - The results of this study found that Auditor Competence has a positive and statistically significant effect on audit judgment, and Independence has a positive but statistically insignificant effect on audit judgment, As for other findings, audit fees weaken the relationship between Auditor Competence and audit judgment, and audit fees strengthen the relationship between Independence and audit judgment. Research limitations/implications - This study focuses on the factors that influence audit judgment. This study adds audit fees as a moderating variable and to the best of the author's knowledge, the author believes that this study presents the latest evidence of audit fees as a moderating variable focused on auditors who work in public accounting firms registered with the Ministry of Finance. Keywords : Audit Competence, Independence, Audit Judgment, Audit Fee
subject: Articles
  topic: section
subject: Audit Competence
  topic: keywords
subject: Independence
  topic: keywords
subject: Audit Judgment
  topic: keywords
subject: Audit Fee
  topic: keywords
creator: Novita Wulandari
creator: Radina Amalia
rights: Copyright (c) 2025 Novita Wulandari, Radina Amalia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 153
ending page: 164
doi: 10.65440/a0gx5k55

The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable
type: item
description: Purpose – This study aims to obtain empirical evidence about the effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable. Design/Methodology/Approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to both internal and external auditors who work at the Public Accounting Firm (KAP) and regional companies on the island of Java. A total of 30 questionnaires were distributed via e-mail and whatsapp, each questionnaire distributed contained 30 statements to be answered by respondents. From the distribution of questionnaires conducted, 30 respondents were obtained who had provided answers. To get the results of this study, researchers used PLS SEM version 3.0. Findings – The results of this study found that Obedience Pressure has a positive and statistically insignificant effect on Audit Judgment and Auditor Competence has a positive and statistically significant effect on Audit Judgment. The other findings are that Task Complexity does not strengthen the relationship between Obedience Pressure on Audit Judgment and Task Complexity does not strengthen the relationship between Auditor Competence on Audit Judgment. Research Limitations/Implications – This study focuses on Audit Judgment and the factors that influence it. This study adds Task Complexity as a moderating variable. Where the authors believe this research is a study that presents the latest evidence of Task Complexity as a moderating variable that focuses on internal and external auditors who work at Public Accounting Firms (KAP) and companies located in the Java island area. Researchers add the task complexity variable as a moderating variable because, they want to know whether the complexity of this task can strengthen the relationship between compliance pressure and auditor competence on audit judgment or even not affect the relationship between the two variables.
subject: Articles
  topic: section
subject: Obedience Pressure
  topic: keywords
subject: Auditor Competence
  topic: keywords
subject: Audit Judgment
  topic: keywords
subject: Task Complexity
  topic: keywords
creator: Pebriyanti Palentina Sitorus
creator: Bartolomeus Millenius Pele Lumban Batu
rights: Copyright (c) 2025 Pebriyanti Palentina Sitorus, Bartolomeus Millenius Pele Lumban Batu (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-31
publication date: 2025-01-31
starting page: 105
ending page: 119
doi: 10.65440/nh47vh43