Journal of Accounting and Finance
type: channel
description: Journal of Accounting and Finance is a peer-reviewed scientific journal that aims to advance the field of accounting and finance by publishing high-quality research and innovative studies. The journal provides a platform for historians, researchers, and professionals to explore contemporary issues, theoretical developments, and practical applications in the domain of accounting and finance. Articles published in Yayasan Az Zukhruf Cendikia are processed completely boldly. 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 Finance is published annually in January, May, September 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 Finance Initials : AJAF Frequency : January, May, September E-ISSN : 3090-4978 Chief Editor : Dr. Yusuf Faisal DOI Prefix : 10.65440 Publisher : Yayasan Az Zukhruf Cendikia Whatsapp Me : +62 856 11 17124 Accreditation : Non Sinta INDEXED : SPONSORS AND PARTNERS :
publisher: Yayasan Az Zukhruf Cendikia
language: en
publication name: Journal of Accounting and Finance
issn: 3090-4978
items: The Effect of Profitability and Growth Opportunity on FirmValue in Companies Listed in the Jakarta Islamic Index (JII)
items: The Effect of Green Intellectual Capital and Carbon Performance on Carbon Emission Disclosure
items: The Effect of Green Accounting And Sustainability Reports On Financial Performance In The Industrial Sector Listed on The IDX In 2022-2024
items: The Effect of Leverage and Company Size on Sustainable Development Goals
items: The Impact of Institutional Ownership and Public Ownership on Disclosure Of Carbon Emissions in Indonesia's Financial Sector
items: The Effect Of Green Accounting, Profitability, And Environmental Performance On Sustainable Development Goals
items: The Effect of Corporate Social Responsibility Disclosure, Good Corporate Governance, Intellectual Capital, and Company Size on Company Financial Performance
items: The Effect Of Green Accounting, Environmental Costs, Profitability, and Leverage On Firm Value
items: The Influence of Taxpayer Awareness on Motor Vehicle Taxpayer Compliance
items: The Influence of Fiscus Services and Tax Bleaching on Taxpayers Compliance with Tax Socialization as a Moderating Variable
items: The Effect Of Islamic Work Ethic and Islam Corporate Governance On Financial Reporting Quality with Fraud Prevention as Moderating Variable
items: The Influence of Tax Socialization and Tax Audits on Taxpayer Compliance with Tax Volunteers as a Moderation Variable
items: The Effect Of Individual Morality, Good Corporate Governance On Accounting Fraud With Moderation Of Organizational Culture
items: The Effect of Human Resource Competencies and Accounting Information Systems on The Quality of Financial Reporting with Good Corporate Governance as A Moderating Variable
items: The Efect of Fraud Prevention and Organizational Culture On The Quality Of Financial Reporting with Accounting Information Systems As Moderating Variables
items: The Influence of Profitability, Liquidity, Investment Opportunity Set, Managerial Ownership and the Independent Board of Commissioners on Dividend Policy
items: The Effect Of Institutional Ownership, Leverage, Company Size And Tax Planning On The Cost Of Debt In The Financial Sector
items: The Effect Of Firm Size, Managerial Ownership, Capital Structur, and Dividend Policy On Financial Perfomance
items: The Effect Of Profitability, Managerial Ownership, Leverage, and Firm Size On Income Smoothing
items: The Effect of Return on Equity and Dividend Payout Ratio On Price Earnings Ratio in Food and Beverage Sub-Sector Companies Listed On The Indonesian Stock Exchange In 2017-2022

The Effect of Profitability and Growth Opportunity on FirmValue in Companies Listed in the Jakarta Islamic Index (JII)
type: item
description: Purpose This study aims to re-examine the influence of profitability and growth opportunity on the value of companies in Islamic companies listed in the Jakarta Islamic Index (JII). This study is motivated by the phenomenon of fluctuations in company value and inconsistency in the results of previous research findings (research gap) regarding factors that affect company value in the Indonesian sharia capital market. Design/methodology/approach This study uses a quantitative approach with secondary data sourced from the company's annual report. The research population is all companies listed in the Jakarta Islamic Index (JII) for the 2022-2024 period. Using the purposive sampling technique, a sample of 23 companies that met the criteria was obtained. The data analysis technique used was panel data regression analysis with the help of EViews 9 software. Based on a series of model tests (Chow Test, Hausman Test, and Lagrange Multiplier Test), the Random Effect Model (REM) model was selected as the best estimation model. Findings The results of the study show that partially, profitability has a positive and significant effect on the value of the company, which supports the signal theory where high profits become a positive signal for investors. Likewise, growth opportunities have been proven to have a positive and significant effect on the company's value, in line with agency theory where management's ability to manage expansion opportunities increases shareholder confidence. Simultaneously, the variables of profitability and growth opportunity were able to explain the variation in company value (PBV) of 13.14%, while the rest was explained by other factors outside the study. Research limitations/implications This study has limitations on the relatively low Adjusted R-Square value (13.14%), indicating the presence of other important variables that are not included in the model. The practical implications of this research are for the management of companies at JII to con…
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Growth Opportunity
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Nurul Alfiaturrohmah
creator: Egi Gumala Sari
creator: Bunga Ayu Syallsabilah
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2026-01-30
publication date: 2026-01-30
starting page: 27
ending page: 38
doi: 10.65440/hbz4rw95

The Effect of Green Intellectual Capital and Carbon Performance on Carbon Emission Disclosure
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of Green Intellectual Capital and Carbon Performance on Carbon Emission Disclosure. Design/methodology/approach – Quantitative research methods using secondary data and content analysis. The population in this study were companies in the Raw Materials sector that published annual reports audited by independent auditors and sustainability reports listed on the Indonesia Stock Exchange in 2022-2024. A purposive sampling method obtained panel data of 198 observations. The analytical technique used to test the hypothesis was multiple linear regression analysis using Eviews 9 software. Findings – The results of this study found that Green Intellectual Capital and Carbon Performance have a positive and significant effect on carbon emission disclosure. Research limitations/implications – This study discusses carbon emission disclosure and other factors such as Green Intellectual Capital and Carbon Performance, focusing on companies in the Raw Materials sector. This study uses a carbon emission disclosure checklist as a measure of carbon emission disclosure. Keywords – Carbon Emission Disclosure, Green Intellectual Capital and Carbon Performance JEL : M14
subject: Articles
  topic: section
subject: Green Intellectual Capital
  topic: keywords
subject: Carbon Performance
  topic: keywords
subject: Carbon Emission Disclosure
  topic: keywords
creator: Enjelly Widarta
creator: Selvy Metta Pratama
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2026-01-30
publication date: 2026-01-30
starting page: 15
ending page: 26
doi: 10.65440/5dzh8w96

The Effect of Green Accounting And Sustainability Reports On Financial Performance In The Industrial Sector Listed on The IDX In 2022-2024
type: item
description: Purpose: This study aims to obtain empirical evidence on the influence of Green Accounting, Sustainability Report on Financial Performance. Design/methodology/approach: This study uses quantitative research, with a sample of 41 companies in the industrial sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The analysis technique used to test the hypothesis is multiple regression analysis using e- views 9 software. Findings: The results of this study found that Green Accounting has a positive and statistically insignificant effect on Financial Performance, while the Sustainability Report variable has a negative and statistically insignificant effect on Financial Performance. Originality/value: This study discusses Financial Performance and other factors such as Green Accounting and Sustainability Reports, focusing on companies in the industrial sector. Sustainability reports are measured using GRI Standard 2021 disclosures and are conducted in different sectors. This study produces new findings in the industrial sector in recent years. JEL : G32, G11, M41
subject: Articles
  topic: section
subject: Green Accounting
  topic: keywords
subject: Sustainability Report
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Haela Lulu Fathonah
creator: Rifki Alfariz Shidiq
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2026-01-30
publication date: 2026-01-30
starting page: 39
ending page: 53
doi: 10.65440/gqf9pt46

The Effect of Leverage and Company Size on Sustainable Development Goals
type: item
description: Purpose – This study aims to examine and analyse the relationship between Leverage and Company Size on Sustainable Development Goals. Design/methodology/approach – This study uses quantitative data. The sample consists of basic materials companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The analysis technique used to test the hypotheses is multiple regression analysis, utilising eViews 9 software. Findings – The results demonstrate that firm size has a positive and significant impact on SDG disclosure. Conversely, leverage has an insignificant effect on SDG disclosure. These findings imply that debt levels are not a primary driver for sustainability transparency within Indonesia’s basic materials sector during the 2022–2024 period. Research limitations/implications – This study examines Sustainable Development Goals and other factors such as Leverage and Company Size, focusing on basic materials companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. JEL : G32, G11, M41
subject: Articles
  topic: section
subject: Leverage
  topic: keywords
subject: Sustainable Development Goals
  topic: keywords
subject: Firm Size
  topic: keywords
creator: Rizky Putri Cahyani
creator: Ai Suci Yanti
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2026-01-30
publication date: 2026-01-30
starting page: 54
ending page: 63
doi: 10.65440/nj0env94

The Impact of Institutional Ownership and Public Ownership on Disclosure Of Carbon Emissions in Indonesia's Financial Sector
type: item
description: Objectives – This study aims to obtain empirical evidence on Institutional Ownership, Public Ownership of Carbon Emission Disclosure. Design/methodology/approach – This study uses a quantitative research type. The sample in this study is 63 financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis was panel data regression analysis using Eviews 9 software. Findings – The results of this study found that Institutional Ownership has a positive effect on Carbon Emission Disclosure. Public Ownership has a negative effect on Carbon Emission Disclosure. Research limitations/implications – Relying on secondary data so that the quality of the research is influenced by the completeness of the company's disclosure, Limited sample of only 63 out of 110 companies meeting the criteria, The use of regression and purposive sampling limits the generalization of results, The 2022–2024 period is relatively short to capture long-term trends. JEL : M14
subject: Articles
  topic: section
subject: Institutional Ownership
  topic: keywords
subject: Public Ownership
  topic: keywords
subject: Carbon Emission Disclosure
  topic: keywords
creator: Putri Azijah Pasaribu
creator: Muhamad Prastyo Hadi
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2026-01-30
publication date: 2026-01-30
starting page: 1
ending page: 14
doi: 10.65440/7x200w30

The Effect Of Green Accounting, Profitability, And Environmental Performance On Sustainable Development Goals
type: item
description: Purpose – This study aims to examine and analyze the relationship between Green Accounting, Profitability and Environmental Performance on Sustainable Development Goals. Design/methodology/approach – This study uses quantitative data, with a sample of raw material companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software. Findings – The results of this study show that in the Green Accounting variable has a positive and statistically insignificant effect on Sustainable Development Goals, Profitability has a positive and statistically significant effect on Sustainable Development Goals, and Environmental Performance has a positive and statistically insignificant effect on Sustainable Development Goals. Research limitations/implications – This study has limitations related to the use of secondary data that depend on the completeness of corporate reports, resulting in a limited sample size. In addition, differences in variable measurement approaches and a relatively short observation period (2022–2024) restrict the ability to capture long-term trends. And future studies are recommended to incorporate additional variables related to SDG achievement, apply alternative measurement approaches, and extend the research scope to industries beyond the raw materials sector, such as financial services, infrastructure, and technology and telecommunications. JEL : M41, Q01, Q56
subject: Articles
  topic: section
subject: Green Accounting
  topic: keywords
subject: Profitability
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Sustainable Development Goals
  topic: keywords
creator: Muhammad Dzaki
creator: Nurul Hamidah
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2025-09-30
publication date: 2025-09-30
starting page: 197
ending page: 213
doi: 10.65440/0tw0cc51

The Effect of Corporate Social Responsibility Disclosure, Good Corporate Governance, Intellectual Capital, and Company Size on Company Financial Performance
type: item
description: Purpose – This study aims to examine the effect of Corporate Social Responsibility Disclosure, Good Corporate Governance, Intellectual Capital, and Company Size on Company Financial Performance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Design/methodology/approach – This research employs a quantitative approach using secondary data obtained from annual reports and financial statements. The sample consists of 147 firm-year observations selected through purposive sampling. Company financial performance is proxied by Return on Assets (ROA). Panel data regression analysis is applied using the Random Effect Model, with model selection conducted through Chow, Hausman, and Lagrange Multiplier tests. Findings – The results indicate that Corporate Social Responsibility Disclosure has a negative and statistically significant effect on company financial performance. Good Corporate Governance shows a negative but statistically insignificant effect on financial performance. Meanwhile, Intellectual Capital and Company Size have a positive but statistically insignificant effect on company financial performance. Research limitations/implications – This study is limited to the non-cyclical consumer sector and a relatively short observation period, which may restrict the generalizability of the findings. In addition, the use of specific proxies for corporate governance and financial performance may not fully capture the complexity of these constructs. Future research is encouraged to expand the observation period, include other sectors, and apply alternative performance measures or analytical approaches
subject: Articles
  topic: section
subject: Corporate Social Responsibility Disclosure
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Company Financial Performance
  topic: keywords
subject: Company Size
  topic: keywords
creator: Novi Rahmadiah
creator: Hafizh Fadhlurrahman
rights: Copyright (c) 2025 Journal of Accounting and Finance
date: 2025-09-30
publication date: 2025-09-30
starting page: 179
ending page: 196
doi: 10.65440/456zwy25

The Effect Of Green Accounting, Environmental Costs, Profitability, and Leverage On Firm Value
type: item
description: Purpose – This study aims to provide empirical evidence on the effects of Green Accounting, Environmental Costs, Profitability, and Leverage on Firm Value in the Basic Materials Sector. Design/methodology/approach – This study employs a quantitative research design using secondary data from 44 basic materials companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 132 firm-year observations selected through purposive sampling. Panel data regression analysis is applied using the Fixed Effect Model (FEM), as determined by the Chow and Hausman tests, with data processed using EViews 9. Findings – The results indicate that Green Accounting has a negative but statistically insignificant effect on firm value, while Environmental Costs, Profitability, and Leverage exhibit positive but statistically insignificant effects. These findings suggest that the Indonesian capital market, particularly in the basic materials sector, has not yet fully incorporated sustainability-related disclosures and financial structure indicators into firm valuation. The results imply that investors continue to prioritize short-term financial stability over long-term environmental and sustainability signal. Originality/value - This study contributes to the literature by providing sector-specific empirical evidence from the Indonesian basic materials industry during a period of intensified industrial expansion and sustainability pressure. The findings highlight the current market perception of environmental accountability as a cost burden rather than a value-enhancing signal, offering important insights for managers and policymakers regarding the strategic communication of sustainability practices.
subject: Articles
  topic: section
subject: Green Accounting
  topic: keywords
subject: Environmental Costs
  topic: keywords
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Triska Oktaviani
creator: Satria Yudha Bagaskara
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2025-09-30
publication date: 2025-09-30
starting page: 162
ending page: 178
doi: 10.65440/hzpwn777

The Influence of Taxpayer Awareness on Motor Vehicle Taxpayer Compliance
type: item
description: Purpose – The purpose of this study is to obtain empirical evidence regarding the effect of taxpayer awareness on motor vehicle taxpayer compliance in Bekasi Regency, with tax sanction as a moderating variable. Design/methodology/approach – This research employs a quantitative approach with individuals as the unit of analysis, including employees from the private sector, state-owned enterprises (SOEs), the education sector, civil servants, and self-employed individuals who personally own motor vehicle in Bekasi Regency, particulary in the subdistrict of Tambun Selatan, Babelan, and Cibitung. The researcher’s involment is kept minimal. A total of 365 respondents were obtained using a snowball sampling method, where participants refer others within their network. Data were collected through a structured questionnaire, and the analysis was conducted using Partial Least Squares Structural Eqution Modelling (PLS-SEM) version 4.0. Findings – His research shows that taxpayer awareness has a significant and positive effect on taxpayer compliance. Likewise, a clear understanding of tax regulations makes a positive and significant contribution to taxpayer compliance. Apart from that, tax sanctions also act as a strengthening factor in the relationship between awareness of taxpayer compliance, as well as the relationship between understanding tax regulations on taxpayer compliance. Research limitations/implications – This research has a number of limitations that emerged during the data collection process. One of the main challenges was attracting some respondents to fill out the questionnaire boldly because they were concerned about risk of digital fraud. In addition, the geographic scope of the research which only covers the Bekasi Regency are and the focus of respondents being limited to motor vehicle taxpayers means that the results of this research cannot be generalized to other types of taxes or areas with more complex conditions. In addition, some elderly respondents re…
subject: Articles
  topic: section
subject: Taxpayer Awareness
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
creator: Putri Dwi Puji Lestari
creator: Salwa Kamilia Balqis
creator: Indi Widianingsih
rights: Copyright (c) 2025 Journal of Accounting and Finance
date: 2025-05-30
publication date: 2025-05-30
starting page: 131
ending page: 140
doi: 10.65440/h90pvy97

The Influence of Fiscus Services and Tax Bleaching on Taxpayers Compliance with Tax Socialization as a Moderating Variable
type: item
description: Purpose – This research aims to examine, analyze, and obtain empirical evidence about the influence of Fiscus Services and Tax Bleaching on Taxpayers Compliance with Tax Socialization as a moderating variable. Design/methodology/approach – This research uses quantitative research. This research was conducted using a quentionnaire distributed to motor vehicle Taxpayerss registered with SAMSAT Bekasi City in 2023 with total of 120 respondents. Each questionnaire distributed contains 40 questions for repondents to answer. To get the results of this research, researches used PLS SEM Version 3.0. Findings – The results of this study found that Fiscus Services had a positive and unsignificant effect on Taxpayers Compliance, Tax Bleaching had a positive and significant on Taxpayers Compliance, and Tax Socialization could not strengthen the relationship between Fiscus Services and Tax Bleaching on Taxpayers Compliance. Research limitations/implications – This research has several limitations that should be considered when interpreting the results. First, the sample size is limited to 120 respondents in the Bekasi City area so it may not represent all motor vehicle Taxpayerss. Second, it uses cross-sectional data which cannot capture changer over time. Implications for future research include the need to expand the sample size to include a more diverse range and may also consider adding variables such as tax literacy, trust in tax institutions, or cultural factors to provide a more understanding of Taxpayers Compliance.
subject: Articles
  topic: section
subject: Fiscus Services
  topic: keywords
subject: Tax bleaching
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
subject: Tax Socialization
  topic: keywords
creator: Hanifah
creator: Angelina Patricia
creator: Khoirun Nuranisa Safitri
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2025-09-30
publication date: 2025-09-30
starting page: 141
ending page: 151
doi: 10.65440/gnh1wr43

The Effect Of Islamic Work Ethic and Islam Corporate Governance On Financial Reporting Quality with Fraud Prevention as Moderating Variable
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of Islamic Work Ethic, Islam Corporate Governance, on Financial Reporting Quality with Fraud Prevention as variable moderating. Design/methodology/approach – The research uses a quantitative method with primary data. The population in this study comprises employees incorporated in islamic financial institutions banks scattered in Bekasi City and in Sampit City. The sampling technique used is random sampling and snowball sampling, resulting in questionnaire data of 60 respondents. The analytical technique used to test the hypothesis is multiple regression analysis using Partial Least Square (PLS). Findings – The results of this study indicate that the variables of Islamic Work Ethic and Islam Corporate Governance have a positive and statistically insignificant effect with Fraud Prevention worked out as a moderator which strengthens Islamic Work Ethic and Islam Corporate Governance on Financial Reporting Quality Research limitations/implications – This study examines how the enforcement of ethical accounting based on islamic values and islamic corporate governance in islamic financial institutions can affect the quality of their financial reporting. This study focuses on Islamic financial institutions and uses questionnaire data from 60 respondents.
subject: Articles
  topic: section
subject: Islamic Work Ethic
  topic: keywords
subject: Islam Corporate Governance
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
subject: Fraud Prevention
  topic: keywords
creator: Andien Maulana Zahra
creator: Egi Gumala Sari
creator: Rofiqotul Musyarofah
rights: Copyright (c) 2025 Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 111
ending page: 130
doi: 10.65440/gg82rf90

The Influence of Tax Socialization and Tax Audits on Taxpayer Compliance with Tax Volunteers as a Moderation Variable
type: item
description: Purpose – This study aims to empirical evidence on the Influence of Tax Socialization and Tax Audits on Taxpayer Compliance with Tax Volunteers as a Moderation Variable. Design/methodology/approach – This study uses quantitative research. This study was conducted using a questionnaire distributed to lectures and practitioners who are member of the organization of people who pay Individual Taxpayers (WPOP), Micro, Small and Medium Enterprises (UMKM) and Large Companies, namely 30 questionnaires distributed via email and social media. Each questionnaire distributed contains 22 statements to be answered by respondents were obtained who provided answer from various regions. To obtain the results of this study, the research and PLS, SEM version 3.0 Findings –The results of this study found that tax socialization has a positive and significant effect on taxpayer compliance, tax audits have a positive and significant effect on taxpayer compliance, tax volunteers can strengthen the relationship between tax socialization and taxpayer compliance and tax volunteers can strengthen the relationship between tax audits. Research limitations/implications – This study focuses on taxpayer compliance, where this study is a new study in discussing the relationship between tax socialization and tax audits based on attribution characteristics.
subject: Articles
  topic: section
subject: Tax Socialization
  topic: keywords
subject: Tax Audit
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
subject: Tax Volunteers
  topic: keywords
creator: Afriza Maharani
creator: Novelita
rights: Copyright (c) 2026 Journal of Accounting and Finance
date: 2025-09-30
publication date: 2025-09-30
starting page: 152
ending page: 161
doi: 10.65440/0xnf5225

The Effect Of Individual Morality, Good Corporate Governance On Accounting Fraud With Moderation Of Organizational Culture
type: item
description: Purpose – This study aims to examine how Individual Morality and Good Corporate Governance affect accounting fraud and assess how Organizational Culture moderate Individual Morality and Good Corporate Governance on Accounting Fraud. Design/methodology/approach – This research uses quantitative methods, with primary data collected from a population of 120 people who work in the Shopee Marketplace. Data analysis was carried out using smartPLS software with Moderated Regression Analysis Findings – Individual Morality has a negative and statistically insignificant effect on Accounting Fraud, Good Corporate Governance has a positive and statistically significant effect on Accounting Fraud, Organizational Culture can strengthen the relationship between Individual Morality on Accounting Fraud, Organizational Culture cannot strengthen the relationship between Good Corporate Governance and Accounting Fraud. Originality/value – This research focuses on Accounting Fraud, where this research is a new research in discussing the relationship between Individual Morality and Good Corporate Governance in the Shopee marketplace.
subject: Articles
  topic: section
subject: Individual Morality
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Accounting Fraud
  topic: keywords
subject: Organizational Culture
  topic: keywords
creator: Rahma Oktavianingsih
creator: Wira Satya Pradhana
rights: Copyright (c) 2025 Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 77
ending page: 86
doi: 10.65440/q41y3114

The Effect of Human Resource Competencies and Accounting Information Systems on The Quality of Financial Reporting with Good Corporate Governance as A Moderating Variable
type: item
description: Purpose – This study aims to examine how human resource competencies and accounting information systems affect the quality of financial reporting. And assess how good corporate governance moderate the effects of human resource competencies and accounting information systems on financial reporting quality. Design/methodology/approach – This study employs quantitative research methods, utilizing primary data collected through social media from employees of the finance and accounting division in financial institutions and accounting students. 35 respondents answered the survey. To analyze the data, the researchers used PLS-SEM Version 3.0. Findings – The findings reveal that human resource competencies significantly enhance the quality financial reporting and accounting information systems insignificantly enhance the quality financial reporting. Good corporate governance serves as a homologist moderator and predictor moderator that cannot strengthen the relationship between human resource competencies, accounting information systems and financial reporting quality. Research limitations/implications – This research is expected to contribute to the academic literature and aid in developing a more comprehensive theoretical model for understanding similar issues. This research can serve as a reference for testing variables of human resource competencies and accounting information systems as independent variables, financial reporting quality as a dependent variable, and good corporate governance as a moderating variable. It is particularly relevant for employees in the finance and accounting division of financial institutions and accounting students.
subject: Articles
  topic: section
subject: Financial Reporting Quality
  topic: keywords
subject: Human Resource Competencies
  topic: keywords
subject: Accounting Information Systems
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
creator: Alvany Alifia
creator: Risma Amelia
rights: Copyright (c) 2025 Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 87
ending page: 99
doi: 10.65440/79g32552

The Efect of Fraud Prevention and Organizational Culture On The Quality Of Financial Reporting with Accounting Information Systems As Moderating Variables
type: item
description: Purpose – This study aims to obtain empirical evidence of the effect of fraud prevention and organizational culture on reporting quality with accounting information systems as moderating variables. Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to employees of PT. Teladan Prima Agro, PT Selaintai Agro Lestari and PT. Guna Agung Semesta, namely 110 questionnaire distributed via email and WhatsApp. Each questionnaire has 34 questions to be answered by respondents, to get the results of this study researchers used PLS SEM Version 3.0 Findings – This results of this study found that fraud prevention has a positive and insignificant effect on the quality of financial reporting, organizational culture has a significant positive effect on the quality of financial reporting, accounting information systems do not strengthen fraud prevention on quality of financial reporting and accounting information systems do not strengthen organizational culture on the quality of financial reporting. Research limitations/implications – This study discusses the the quality of financial reporting and the factorrs that influence it at PT. Teladan Prima Agro, PT. Selantai Agro Lestari and PT. Guna Agung Semesta.
subject: Articles
  topic: section
subject: Fraud Prevention
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
subject: Accounting Information Systems
  topic: keywords
creator: Klarisa Cici Klarosa Samosir
creator: Valentina Agnes Stevani Pasaribu
rights: Copyright (c) 2025 Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 100
ending page: 110
doi: 10.65440/f5t5ky39

The Influence of Profitability, Liquidity, Investment Opportunity Set, Managerial Ownership and the Independent Board of Commissioners on Dividend Policy
type: item
description: Purpose: This study aims to determine the influence of Profitability, Liquidity, Investment Opportunity Set, Managerial Ownership and the Independent Board of Commissioners on Dividend Policy. Design/methodology/approach: This study uses quantitative data, the sample in this study is 9 industrial sector companies listed on the Indonesia Stock Exchange in the period 2017 – 2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software. Findings: The test results show that Profitability and managerial ownership have a positive and insignificant effect on the Dividend Policy, while Liquidity has a positive and significant effect on the Dividend Policy, and the Investment Opportunity Set and the Independent Board of Commissioners have a negative and insignificant effect on the Dividend Policy. Research limitations/implications: This study discusses Dividend Policy and other factors such as Profitability, Liquidity, Investment Opportunity Set, Managerial Ownership and the Independent Board of Commissioners which focuses on industrial sector companies. This study uses the Dividend Payout Ratio as a measurement of the Dividend Policy.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Investment Opportunity Set
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Independent Board of Commissioners
  topic: keywords
subject: Dividend Policy
  topic: keywords
creator: Putri Salsa Maharani
creator: Maliki Heru Santosa
rights: Copyright (c) 2025 Azzukhruf : Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 61
ending page: 76
doi: 10.65440/sme4fg60

The Effect Of Institutional Ownership, Leverage, Company Size And Tax Planning On The Cost Of Debt In The Financial Sector
type: item
description: Purpose: This study aims to test and analyze the relationship between Institutional Ownership, Leverage, Company Size and Tax Planning on Cost of Debt. Design/methodology/approach: This study uses quantitative data, the sample in this study is a financial sector company listed on the Indonesia Stock Exchange in the 2017-2023 period as many as 46 companies. The analysis technique used to test the hypothesis is multiple regression analysis using eviews 9 software. Findings: The results of this study indicate that the Institutional Ownership variable has no effect and is statistically insignificant to the cost of debt, the Leverage variable has an effect and is statistically significant to the cost of debt, the Company Size variable has no effect and is statistically insignificant to the cost of debt, and the Tax Planning variable has an effect and is statistically significant to the cost of debt. Research limitations/implications: This research discusses the Cost of Debt and other factors such as Institutional Ownership, Leverage, Company Size and Tax Planning that focus on the financial sector
subject: Articles
  topic: section
subject: Institutional Ownership
  topic: keywords
subject: Leverage
  topic: keywords
subject: Company Size
  topic: keywords
subject: Tax Planning
  topic: keywords
subject: and Cost of Debt
  topic: keywords
creator: Tanzila Elvira
creator: Keri Boru Hotang
rights: Copyright (c) 2025 Azzukhruf : Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 48
ending page: 60
doi: 10.65440/1gcejc21

The Effect Of Firm Size, Managerial Ownership, Capital Structur, and Dividend Policy On Financial Perfomance
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of Firm Size, Managerial Ownership, Capital Structure, and Dividend Policy on the Financial Performance of Companies. Design/methodology/approach – The research uses a quantitative method with secondary data. The population in this study comprises energy sector companies that publish audited annual reports by independent auditors listed on the Indonesia Stock Exchange from 2019-2023. The sampling technique used is purposive sampling, resulting in panel data of 55 observations. The analytical technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that the variables of Firm Size and Dividend Policy have a positive and statistically significant effect on Financial Performance. However, managerial ownership and capital structure do not have a significant impact on financial performance. Originality/Value – This study discusses Financial Performance and other factors such as Firm Size, Managerial Ownership, Capital Structure, and Dividend Policy, focusing on energy sector companies. This study uses the return on assets ratio as a measure of the company's Financial Performance.
subject: Articles
  topic: section
subject: Firm Size
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: and Financial Perfomance
  topic: keywords
creator: Hana Ria Simamora
creator: R Taufik Hidayat
rights: Copyright (c) 2025 Azzukhruf : Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 18
ending page: 35
doi: 10.65440/6g4jwp18

The Effect Of Profitability, Managerial Ownership, Leverage, and Firm Size On Income Smoothing
type: item
description: Objective – This research aims to determine the impact of profitability, managerial ownership, leverage, and firm size on income smoothing Design/methodology/approach – This research uses quantitative data, the sample of this company is a commodity sector company listed on the Indonesian Stock Exchange in 2018-2023 of 19 companies. The analysis technique used to test the hypothesis is a logistic regression analysis using Eviews 9 software. Findings – The results of this research show that the profitability variables, leverage and company size, have no effect on income smoothing, while the managerial ownership variable has a positive significant effect on income smoothing. Originality/Value – This research discusses income smoothing and other factors such as profitability, managerial ownership, leverage and company size, focusing on companies in the raw goods sector. The difference between this research and previous research lies in the research period, the company sector studied, and the measurements used.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Leverage
  topic: keywords
subject: Income Smoothing
  topic: keywords
creator: Melania Lestari
creator: Soegiharto
rights: Copyright (c) 2025 Azzukhruf : Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 1
ending page: 17
doi: 10.65440/30bkt665

The Effect of Return on Equity and Dividend Payout Ratio On Price Earnings Ratio in Food and Beverage Sub-Sector Companies Listed On The Indonesian Stock Exchange In 2017-2022
type: item
description: Purpose – This study aims to determine the effects of Return On Equity and Dividend Payout Ratio on Price Earning Ratio. Design/methodology/approach – This research uses quantitative data. The sample consists of 15 food and beverage sub-sector companies listed on the Indonesian Stock Exchange during the 2017–2022 period. The hypothesis is tested using multiple regression analysis with EViews 9 software. Findings – The results indicate that the Return on Equity variable has a positive and statistically significant effect on the Price Earning Ratio. Similarly, the Dividend Payout Ratio has a positive and statistically significant effect on the Price Earning Ratio. Research limitations/implications – This study focuses on Price Earning Ratio and its relationship with Return on Equity and Dividend Payout Ratio in the context of food and beverage sub-sector companies. It is limited to a specific time frame (2017–2022) and a sample size of 15 companies.
subject: Articles
  topic: section
subject: Return On Equity
  topic: keywords
subject: Dividend Payout Ratio
  topic: keywords
subject: Price Earning Ratio
  topic: keywords
creator: Nicholla Elta
rights: Copyright (c) 2025 Azzukhruf : Journal of Accounting and Finance
date: 2025-11-22
publication date: 2025-11-22
starting page: 36
ending page: 47
doi: 10.65440/j2sq7c93