Jurnal Akuntansi

CSR, Gender Diversity, and Firm Performance: Evidence from Mining and Energy Sector In Indonesia

David Goiyardi, Joni Joni — Thu, 01 May 2025 00:00:00 +0000

Purpose – This study aims to examine the relationship between Corporate Social
Responsibility (CSR) and Gender Diversity on Firm Performance in the mining and energy
sector in Indonesia.
Design/methodology/approach – This study used purposive sampling with listed energy and
mining companies in Indonesia as the main criteria. The final sample is 444 firm-year
observation. In this study, OLS regression was used to test this relationship. This study also
resolved the endogeneity issue by employing the Generalized Method of Moments (GMM).
Findings – The analytical results reveal that there is a positive relationship between CSR and
Gender Diversity and firm performance. Companies that employ strong CSR initiatives tend
to fare better. Furthermore, the findings indicate that gender diversity has a positive impact
on firm performance.
Research limitations/implications – This study has important implications for stakeholders
and firms in the mining and energy industries in Indonesia. Strong CSR practices and the
promotion of gender diversity can give long-term benefits for businesses, such as increased
reputation, employee satisfaction, and the production of new value for shareholders. These
findings can also be used by the government and relevant organizations to design laws and
regulations that encourage sustainable and equitable business practices in Indonesia's mining
and energy sectors.

Keywords: CSR, Gender Diversity, Firm Performance, Energy and Mining Sector

Audit Quality and Tax Aggressiveness: Financial Service Companies Overview

Tajudeen Adejare Adegbite — Thu, 01 May 2025 00:00:00 +0000

Purpose – The study investigates the effect of audit quality on tax aggressiveness among
financial service companies listed in Nigeria from 2014 to 2023.
Design/methodology/approach – Data garnered from selected financial service companies’
annual reports were analyzed with correlation analysis and variance inflation factor test to
detect multicollinearity while panel data analysis was employed for significant examination.
Findings – The findings indicate that audit tenure was found to have a significant positive
effect on CASHETR and BTD. Audit fees showed a significant negative effect on CASHETR
but positive effect on BTD while audit committee demonstrated a significant positive effect
on CASHETR but negative on BTD. It is concluded that there is significant impact of audit
quality on tax aggressiveness in listed financial service companies in Nigeria.
Research limitations/implications – It is recommended that financial service companies
should prioritize engaging high-quality audit firms, maintaining longer audit tenures, and
strengthening their audit committees with diverse expertise which will be associated with
improved alignment between financial and tax reporting as well as more conservative tax
practices. Regulatory bodies should develop comprehensive frameworks that will integrate
assessments of audit quality, book-tax differences, and effective tax rates for better identifying
potential areas of concern, and guide companies in balancing tax efficiency with compliance
and reporting quality.

Keywords: Audit Committee, Audit Fees, Audit Tenure, Audit Quality, Book-Tax
Differences, Cash Effective Tax Rate, Tax Aggressiveness

Artificial Intelligence and Enhancing Accounting Practices in Selected African Countries

Ayoola Azeez Olaoye — Thu, 01 May 2025 00:00:00 +0000

Purpose – As the firms in Africa strive to modernize and compete globally, Artificial
Intelligence adoption becomes imperative for the transformation of their accounting
practices, particularly in Nigeria, South Africa, and Kenya. The aim of this study is therefore
to examine the role of AI in improving accounting processes and operational efficiency in
selected multinational companies in three under-studied countries.
Design/methodology/approach – The study used a quantitative research design through
questionnaires distributed to Chief Financial Officers/Accountants in 30 multinational firms
with a documented history of AI adoption. The data were analyzed using statistical tools
such as content analysis, figures, and measures of central tendency to explore AI's impact.
Findings – The study’s results disclosed a significant improvement in accounting practices
due to AI adoption with South Africa leading in implementation, followed by Kenya and
Nigeria. The result also revealed long-term benefits, including reduced human error,
streamlined processes, and improved financial reporting timelines, particularly in South
African firms. The study concluded that AI adoption is essential for firms seeking to
enhance operational efficiency
Research limitations/implications – This study's scientific novelty is the comparative
analysis of AI adoption across three African economies, which provides fresh insights into
how AI-driven innovations improve organizational processes and efficiency. Its relevance
stems from the significance of AI in optimizing accounting practices, which boosts the
competitiveness of businesses in Sub-Saharan Africa.

Keywords: Artificial Intelligence, Enhancing Accounting Practices, Listed
Multinational Companies, Sub-Saharan Africa

Investigation of Audit Committee Roles Towards Indonesian Hotel Companies’ Sustainability

Chris Petra Agung, Wahdan Arum Inawati — Thu, 01 May 2025 00:00:00 +0000

Purpose – This study examines the relationship between 1) audit committee and sustainability
report (SR) disclosure, 2) SR disclosure and profitability, and 3) audit committee and
profitability in hotel companies listed in the hotel, resort, and cruise industry classification of
the Indonesia Stock Exchange during 2021-2023 period.
Design/methodology/approach – This research is quantitative, and data will be collected
from the financial reports and SR of each sample company during the observation year. The
data will then be processed, and hypothesis testing will be carried out using Partial Least
Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS Version 3 software.
Findings – The audit committee positively and significantly affects SR disclosure but does
not affect profitability. Profitability is also not affected by SR disclosure. This finding fills the
research gap, namely the interaction among the audit committee, SR disclosure and
profitability, especially in the context of Indonesian hotel companies.
Research limitations/implications – This research involves a fairly limited number of
samples and years of observation; however, the results encourage hotel company management
to discuss sustainability issues more comprehensively during audit committee meetings so
that the depth and breadth of SR disclosure may increase.

Keywords: Audit Committee, Profitability, Sustainability Disclosure

Implementation of GRI and SDGs Achievements in MSMEs Sustainability Report

Roy Noah Archer, Mardiana Mardiana — Thu, 01 May 2025 00:00:00 +0000

Purpose – This study aims to analyze how the implementation of the Global Reporting
Initiative (GRI) and the achievement of Sustainable Development Goals (SDGs) by Micro,
Small, and Medium Enterprises (MSMEs) affects their sustainability reporting, as well as to
understand the factors underlying the success or challenges in applying these sustainability
principles to MSMEs.
Design/methodology/approach – This study uses a qualitative approach with a case study
method. Data were collected through semi-structured interviews with owners or managers of
MSMEs in Indonesia. A total of 12 MSMEs from various sectors on the island of Java were
selected as research samples. Data analysis was conducted using a scoring method to identify
and interpret the GRI and SDGs practices implemented by MSMEs
Findings – The study results indicate that the level of GRI disclosure and SDGs
implementation in MSMEs in Indonesia varies. Most MSMEs have an understanding of the
importance of sustainability, but their implementation is still limited to basic aspects such as
energy efficiency and waste management. The main challenges faced by MSMEs are limited
resources, lack of understanding of reporting standards, and cost pressures.
Research limitations/implications – This research has an impact on the development of
theories regarding the implementation of GRI and the achievement of SDGs in the context of
MSMEs. This study has limitations in the relatively small sample size and focus on MSMEs
in Java, so the results may not be generalizable to all MSMEs in Indonesia. Future research
can involve larger and more diverse samples

Keywords: GRI, Sustainability Report, SDGs, MSMEs

The Role of Awareness, Services, Socialization, Tax Audits and Sanctions in Taxpayer Compliance

Riska Pradisa, Ferdiansyah Ferdiansyah — Thu, 01 May 2025 00:00:00 +0000

Purpose - The purpose of this study is to see how tax services, tax socialization, tax audits,
and tax fines affect people's ability to pay their taxes.
Design/Methodology/Approach - In this case, this research is quantitative. The population
of this study consists of 431.006 people in South Tangerang City. A group of 400 taxpayers
were selected. This research uses data collection techniques such as interviews,
observations, and documentation. Data analysis technique using multiple linear regression
was used with SPSS V25 to process data.
Findings - The results of the study show that the influence of taxpayer awareness, fiscal
services, tax socialization, tax audits and tax sanctions has a positive effect on WPOP
compliance. Some taxpayer awareness, fiscal services, tax audits, and tax sanctions have a
positive impact on individual taxpayer compliance and tax socialization has no effect on
individual taxpayer compliance.
Research Limitations/Implications - This research is limited to individual taxpayers at
KPP Pondok Aren Pratama, so it cannot be generalized to all taxpayers. This study
emphasizes the importance of awareness, service, audit, and taxation sanctions in improving
compliance, while the effectiveness of socialization needs to be evaluated.

Keywords: Fiscus Services, Individual Taxpayer Compliance, Taxpayer Awareness,
Tax Audit and Tax Sanctions, Tax Socialization

Do Independent Commissioners Restrain Earning Management and Tax Avoidance?

Kadek Marlina Nalarreason, Ni Putu Anindya Sarasija Prameswari — Thu, 01 May 2025 00:00:00 +0000

Purpose – This research seeks to explore the influence of earnings management on tax
avoidance, and examine how independent commissioners help to reduce this impact on
Indonesia’s non-financial state-owned enterprises (SOE’s)
Design/Methodology/Approach – This study adopts a quantitative approach using secondary
data collected from the annual and financial reports of non-financial SOEs between 2019 and
2023. The sample consists of 17 companies selected using purposive sampling. The formulated hypotheses are tested using Moderated Regression Analysis (MRA).
Findings – The analysis reveals that earnings management significantly affects tax
avoidance. Additionally, the presence of independent commissioners helps mitigate this
relationship, confirming that good corporate governance can limit aggressive tax planning
strategies.
Research Limitations/Implications – This study highlights the importance of independent
commissioners in monitoring earnings management and tax avoidance practices. The findings
offer reference for regulators and companies to improve corporate governance effectiveness.
Furthermore, this research opens opportunities for future studies to explore other factors that
may influence the relationship between earnings management and tax avoidance.

Keywords: Corporate Governance, Earnings Management, Independent Commissioners,
SOEs, Tax Avoidance

Insights on Earnings Management: Findings from Indonesian Companies Study

Giovanna Sambora, Magda Siahaan — Thu, 01 May 2025 00:00:00 +0000

Purpose – The purpose of this study was to empirically prove several factors that affect
earnings management. In this study, there are several independent variables: managerial
ownership, leverage, profitability, rationalization, ineffective monitoring, and audit
committee.
Design/methodology/approach – Manufacturing companies listed on the Indonesia Stock
Exchange (IDX) from 2018 to 2020 are used in this study. The purposive sampling technique
was implemented, and 52 companies that satisfied the criteria were included, resulting in 156
data points. Multiple regression data analysis approaches were used throughout the study.
Findings – This study demonstrates how leverage, profitability, and rationalization variables
affect earnings management. Meanwhile, managerial ownership, poor monitoring, and audit
committee factors had little effect on earnings management.
Research limitations/implications –This study implies that companies need to pay attention
to factors that influence earnings management, such as profitability and leverage, as well as
increase transparency and accountability to maintain the integrity of financial reports and
build market trust.

Keywords: Audit Committee, Earnings Management, Ineffective Monitoring,
Managerial Ownership, Rationalization

Audit Report Lag: An Empirical Investigation of the Effects of Audit Tenure, Solvency, and Firm Size

Wilda Sari, Jaurino Jaurino, Dini Afriani Khasanah, Aris Setiawan — Thu, 01 May 2025 00:00:00 +0000

Purpose – Financial reviews are the ultimate end result of the accounting process, serving as
a device to speak about financial activities that aid the sustainability of a company. Audit
record lag is an essential indicator in assessing the effectiveness and transparency of a
company's economic reporting process. This learns about targets to check out and
empirically take a look at the impact of audit tenure, solvency, and company measurement
on audit report lag.
Design/methodology/approach – The lookup makes use of a quantitative method, with
statistics from the Indonesia Stock Exchange. The populace in this learn about is
manufacturing corporations in the Property Real Estate sub-sector. A pattern of 60
businesses used to be received with a statement length of 5 years, ensuing in a whole of 300
samples. The records have analyzed the usage of Eviews-13 software.
Findings – The effects exhibit that audit tenure negatively impacts audit record lag, whilst
solvency and association measurement have a high-quality impact on audit file lag.
Research limitations/implications –This study is limited by the observation year and the
data obtained, as the data was sourced solely from external sources.

Keywords: Audit Report Lag, Audit Tenure, Firm Size, Solvency

Corporate Social Responsibility: Slack Resources and Board Gender Diversity

Eko Purwanto, Neng Euis Rahmawati — Thu, 01 May 2025 00:00:00 +0000

Purpose – This study aims to analyze the influence of slack resources and board gender on
the quality of CSR disclosure.
Design/methodology/approach – This research employs a quantitative approach with a
descriptive design. The data used consists of annual reports and sustainability reports
obtained from the official website of the Indonesia Stock Exchange and the official websites
of respective banking companies from 2019-2023. The sampling technique employed is
purposive sampling, resulting in 65 samples from 13 banking companies. Data analysis
techniques in this study include descriptive statistical analysis, classical assumption testing,
multiple linear regression analysis, as well as correlation coefficient and determination
coefficient tests. The hypotheses are tested using individual parameter significance tests (t
test) and simultaneous significance tests (F-test).
Findings – Based on the analysis results, slack resources have an influence on CSR, the
gender of the board commissioners does not affect CSR, the gender of the board directors
has an influence on CSR, and both factors simultaneously have a significant impact on CSR
in banking companies listed on the IDX during the period of 2019-2023.
Research limitations/implications –The research population is limited to the banking sector
only.

Keywords: Board Gender, Corporate Social Responsibility, Slack Resources

Financial Report Quality and Organizational Commitment in West Java’s Accountability System

Hotdy Rizky Hamonangan Sinaga, Siti Kustinah — Thu, 01 May 2025 00:00:00 +0000

Purpose – The principal objective of this study is to investigate how the quality of financial
statements, alongside the stage of organizational commitment, affects the performance
accountability system inside of government institutions operating under the auspices of the
West Java Provincial Government.
Design/methodology/approach – This study adopts a quantitative methodology
characterised by both descriptive and associative approaches. The data collection procedure
was carried out by means of questionnaires distributed to a specimen comprising 76
employees by the Regional Device Work Units (Satuan Kerja Perangkat Daerah—SKPD)
inside of West Java Province. Employing a saturation sampling technique, the study undertook
data analysis that included validity and reliability testing as well as multiple linear regression
analysis.
Findings – the outcomes of the study reveal that the quality of financial statements exerts a
favorable effect on the performance accountability system, by the dimensions of relevance
and reliability identified as particularly significant factors in this relationship. Additionally,
organizational commitment has also been found to favorably affect performance
accountability systems, particularly in the dimensions of affective commitment and normative
commitment. Collectively, the quality of financial statements and organizational commitment
significantly impact the performance accountability system of government institutions.
Research limitations/implications – Although the outcomes indicate a favorable impact, the
study also reveals that several dimensions inside of budgeting and performance measurement still need improvement. Therefore, it is recommended that local governments focus on enhancing the reliability of financial statements, strengthening long-term employee
commitment, and improving performance measurement and evaluation to meet all
organizational objectives proportionally.

Keywords: Financial Statement Quality, Organizational Commitment, Performance
Accountability System, Performance Measurement, West Java Provincial
Government

Attribution’s Impact on Consumer Response to CSR Efforts with Trust as Moderation

Michelle Wijaya, SeTin SeTin, Lidya Agustina — Thu, 01 May 2025 00:00:00 +0000

Purpose – This study aims to examine the influence of other-serving attributions, self-serving
attributions on consumer responses to CSR efforts when moderated by consumer trust.
Design/methodology/approach – This research was conducted in 2024, and the population
of this study were students of the Faculty of Digital Business and Law, universities in Bandung
and the sampling technique was simple random sampling. This study uses primary data
collected through questionnaires in the form of Google Forms. A total of 150 data were
collected and analyzed using moderated regression analysis (MRA).
Findings – The results show that other-serving attributions positively influence consumer
response to CSR efforts while self-serving attributions negatively influence consumer
response to CSR efforts. The findings also show that when consumer trust is a moderator,
other-serving attributions further increase consumer response to CSR efforts, and conversely,
self-serving attributions will further decrease consumer response to CSR efforts.
Research limitations/implications – The implication of this study is that companies need to
focus on other-serving attributions in CSR communications to increase positive consumer
responses, especially when consumer trust is high. This study contributes insights into the
importance of building consumer trust in a company's CSR strategy.

Keywords: Consumer Response to CSR Efforts, Other-Serving Attributions, Self
Serving Attributions, Consumer Trust In Firm.

How Personal Technical Ability and User Involvement Shape The Performance of Accounting Information Systems: The Moderating Effect of IT Utilization in LPDs in Gianyar District

Thu, 01 May 2025 00:00:00 +0000

Purpose – This study aims to examine the influence of personal technical skills and user
involvement on the performance of accounting information systems (AIS), with the
utilization of information technology as a moderating variable in Lembaga Perkreditan Desa
(LPD) in Gianyar District. This research seeks to understand the extent to which human and
technological factors contribute to enhancing the effectiveness of accounting systems in
community-based financial institutions.
Design/methodology/approach – This study employs a quantitative approach using the
Moderated Regression Analysis (MRA) technique. The research sample consists of 77 LPD
employees involved in the use of accounting information systems, selected through
purposive sampling.
Findings – The results indicate that personal technical skills and user involvement
positively influence the performance of accounting information systems. Additionally, the
utilization of information technology significantly strengthens the relationship between
these independent variables and the performance of AIS. These findings suggest that LPDs
that optimize the use of information technology can enhance the efficiency and accuracy of
financial records.
Research limitations/implications –The implications of this study highlight the importance
of enhancing employees’ technological competencies and investing in information system
infrastructure to improve AIS performance in LPDs.

Keywords: Accounting Information System Performance, Information Technology
Utilization, Personal Technical Skills, User Involvement

Sustainability Reporting and Good Corporate Governance: The Key to Financial Performance in Indonesia’s Mining Sector 2021–2023

Ila Fadila Putri, Linda Arisanty Razak, Ismawati Ismawati — Thu, 01 May 2025 00:00:00 +0000

Purpose – To determine the effect of sustainability reports and good corporate governance
on financial performance.
Design/Methodology/Approach – This study uses a causal associative quantitative approach,
using panel data regression analysis and Eviews 12 data analysis tools. This study uses a
sample of 20 companies determined based on the purposive sampling method, namely the
selection of samples with certain criteria.
Findings – The results of this study show that sustainability reports do not have a significant
effect on financial performance. Good corporate governance with audit committee indicators
does not have a significant effect on financial performance, and independent board of
commissioners indicators have a significant positive effect on financial performance.
Research Limitations/Implications – The limitation in this study is the lack of indicators
used in measuring good corporate governance. Researchers can then develop and research
other determinants that are likely to affect financial performance.

Keywords: Financial Performance, Good Corporate Governance, Mining Companies,
Sustainability Report

Environmental, Social, And Governance Disclosure on Firm Value: The Moderating Role of Profitability

Lina Lina, Nigel William Rinaldy — Thu, 01 May 2025 00:00:00 +0000

Purpose – This study aims to empirically prove the positive influence of environmental,
social, and governance disclosure on firm value in companies listed on the Indonesia Stock
Exchange. In addition, this study also wants to empirically prove whether profitability can
strengthen the influence of environmental, social, and governance disclosure on firm value.
Design/Methodology/Approach – Using environmental, social, and governance disclosure
data provided by the Bumi Global Karbon Foundation, this study uses 213 data points from
2018 to 2021. Hypothesis testing uses multiple linear regression and moderated linear
regression.
Findings – The results of the study indicate that environmental, social, and governance
disclosure has a positive influence on firm value. Meanwhile, profitability has not been proven
to strengthen the influence of environmental, social, and governance disclosure on firm value.
Research Limitations/Implications – The number of observations on the environmental,
social, and governance index is limited to environmental, social, and governance index data
from the Bumi Global Karbon Foundation only. The determination of environmental, social,
and governance disclosure scores is not yet uniform, so environmental, social, and governance
disclosure standards are not yet fully used universally.

Keywords: Environmental, Firm Value, Governance, Social, Profitability