Jurnal Akuntansi https://ecojoin.org/index.php/EJA <p align="justify">Jurnal Akuntansi [e-ISSN <a href="https://portal.issn.org/resource/ISSN/2549-8800" target="_blank" rel="noopener">2549-8800</a> &amp; p-ISSN <a href="https://issn.brin.go.id/terbit/detail/1180431345" target="_blank" rel="noopener">1410-3591</a>] is a peer-reviewed journal published three times a year (January, May and September) by the Faculty of Economics and Business, University Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of accounting research. Jurnal Akuntansi invites manuscripts on various topics including, but not limited to, functional areas of International and Financial Accounting; Management and Cost Accounting; Taxation; Auditing; Accounting Information Systems; Accounting Education; Environmental and Social Accounting; Accounting for Non-Profit Organizations; Public Sector Accounting; Corporate Governance: Accounting and Finance; Ethical issues in Accounting and Financial Reporting; Corporate Finance.</p> <p align="justify"><a href="https://drive.google.com/file/d/1SOwkxBNX0RWOmDn-P0SZewt8Cy3GOTpk/view?usp=sharing" target="_blank" rel="noopener">Jurnal Akuntansi is Nationally Accredited by RISTEKDIKTI in decree<strong> </strong>No. 225/E/KPT/2022 dated December 07, 2022.</a></p> <p> </p> Fakultas Ekonomi dan Bisnis Universitas Tarumanagara en-US Jurnal Akuntansi 1410-3591 <p align="justify">This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.</p> <p><img class="transparent" src="https://licensebuttons.net/l/by-nc-sa/4.0/88x31.png" alt="https://licensebuttons.net/l/by-nc-sa/4.0/88x31.png" /><br />This work is licensed under a <a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License</a></p> Profitability in Linking Governance Structure and Firm Value https://ecojoin.org/index.php/EJA/article/view/2421 <p>The governance structure of SOEs is distinctive, with board directors managing while the audit committee, independent commissioners, and shareholders supervise. This study evaluates SOEs' success by analyzing profitability as a mediator between corporate governance and firm value. The study focused on SOEs listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with 100 data observations obtained via purposive sampling. Panel data analysis revealed that the audit committee, independent commissioners, and institutional ownership significantly influence profitability. However, board directors do not significantly impact profitability or firm value, and overall governance structure does not notably affect firm value. Profitability mediates the effects of the audit committee, independent commissioners, and share ownership on firm value but not the directors’ influence. These results indicate that the government's role as the largest shareholder heavily influences the determination and role of board directors in SOEs.</p> Dini Wahjoe Hapsari Roy Budiharjo Dudi Pratomo Hanif Yazid Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-27 2025-05-27 29 2 206 224 10.24912/ja.v29i2.2421 Accounting Understanding and IT Utilization in Improving Financial Report Quality https://ecojoin.org/index.php/EJA/article/view/2783 <p>The urgency of this research is the importance of knowing the factors that can improve the quality of financial reports. This study aims to test the effect of accounting understanding and utilization of information technology on the quality of financial reports. The population of this study was cooperatives in the DKI Jakarta area totaling 3,447 cooperatives. The sampling method used was a purposive sampling technique with the criteria of cooperatives that had NIK (Cooperative Registration Number) certification and a sample of 97 cooperatives was obtained. Data were analyzed using the Structural Equation Model and Smart PLS software was used as an analysis tool in this study. The research data used came from questionnaires collected from administrators, managers, and financial staff of the cooperative. The results of this study indicate that accounting understanding has a significant positive effect on the quality of financial reports, while the utilization of information technology does not affect the quality of financial reports.</p> Hari Setiyawati Puji Rahayu Dien Noviany Rahmatika Dewi Indriasih Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-27 2025-05-27 29 2 225 246 10.24912/ja.v29i2.2783 ESG Factor and Cost of Capital: What Do We Know? https://ecojoin.org/index.php/EJA/article/view/2785 <p>This study examines whether ESG factors and Cost of Capital (COC) have an influence on the increase in Firm Value (FV). The sample was selected based on predetermined criteria, which included all companies listed on the stock exchanges in each ASEAN member country between 2018 and 2022, obtained from the Refinitiv Eikon database. The total sample obtained for this study was 920 samples from 184 selected companies. ESG scores were obtained from the Refinitiv Eikon database, COC was measured using the Weighted Average Cost of Capital (WACC), and FV was measured using Tobin's Q. The results indicate that ESG has a positive influence on FV, while COC has no influence on FV. This study aims to analyze whether ESG and COC affect FV in companies listed on stock exchanges of ASEAN member countries.</p> Senna Dwi Renata Putri Lauw Tjun Tjun Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-28 2025-05-28 29 2 247 268 10.24912/ja.v29i2.2785 From Awareness To Adoption: Behavioral Of ICT Adoption To Quality Reporting https://ecojoin.org/index.php/EJA/article/view/2824 <p>This article provides further knowledge on the adoption of ICT as an efficient and effective provider of accounting information through factors within the technology-organization and environment (TOE) framework. Data were collected using a survey from 129 owners and financial managers of SMEs under an SME association in Banyumas, Central Java. The results showed that ICT adoption in SMEs through the TOE framework is driven by technology playing a major role in driving ICT adoption, while environmental factors can be a constraint. Meanwhile, the contribution of organizational factors tends to be insignificant in this context. The proposed model will be useful for IS vendors in making investment decisions and devising marketing programs that appeal to non-adopters. This is because non-adopters face more adoption challenges than adopters and tend to be less loyal.</p> Aldila Dinanti Indira Januarti Rr. Sri Handayani Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-28 2025-05-28 29 2 269 292 10.24912/ja.v29i2.2824 Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia https://ecojoin.org/index.php/EJA/article/view/2798 <p>This study aims to determine the effect of assets intensity, Good Corporate Governance, and audit quality on sticky cost. Type of data used was secondary data sourced from the company’s financial statement from www.idx.co.id. The population in this study are consumer non-cylicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of determining the sample in this study used purposive sampling method. The data analysis method that used multiple linear regression with Eviews 12 software. The results of this research show that Good Corporate Governance has a significant positive effect on sticky cost. Meanwhile, assets intensity, and audit quality has no significant effect on sticky cost.</p> Monifa Nirely Wijaya Diana Frederica Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-28 2025-05-28 29 2 293 311 10.24912/ja.v29i2.2798 The Effect of Green Accounting and Green Intellectual Capital on Profitability https://ecojoin.org/index.php/EJA/article/view/2841 <p>Profitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital. Secondary sources, including a 2021to2022 annual report, a sustainability report, and a PROPER rating, provided the data for this study. A total of 31 firms were gathered as study samples via purposive sampling. The tests were conducted using Smart-PLS software and multivariate statistical analysis using the SEM-PLS technique. According to this study's findings, all four types of green capital, green accounting, green human capital, green structural capital, and green relational capital, had no impact on profitability.</p> Meily Surianti Michelle Theresa Hutagalung Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-28 2025-05-28 29 2 312 335 10.24912/ja.v29i2.2841 The Role of Internal Control Systems in Enhancing Local Financial Report Accountability https://ecojoin.org/index.php/EJA/article/view/2927 <p>This study analyzes the influence of budget planning and budget participation on the accountability of financial reports in Papua Province's Regional Apparatus Organizations (OPD) and examines the moderating role of the internal control system. A quantitative causality approach was applied, with a sample of 105 State Civil Apparatus (ASN) from 35 OPDs selected through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with moderation testing via the bootstrap method. The results indicate that budget planning and participation significantly enhance financial report accountability. Additionally, the internal control system moderates these relationships, reinforcing accountability. This study provides valuable insights into factors influencing financial report accountability in Papua’s OPDs and highlights the importance of internal control systems in strengthening budget-related accountability measures.</p> Yaya Sonjaya Sri Iswati Muslim Muslim Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-28 2025-05-28 29 2 336 358 10.24912/ja.v29i2.2927 Real Earnings Management: Study on Manufacturing Sector https://ecojoin.org/index.php/EJA/article/view/2911 <p>The objective of research was to analyze the influence of the firm size, leverage, profitability, sales growth and free cash flow on real earnings management in companies manufacturing sector listed on the Indonesia Stock Exchange in the period of 2016 – 2020. The samples were 124 companies taken by using purposive sampling technique for the population of 193 companies at the total observation of 620 analytical units. Secondary data were gathered by conducting documentary studies such as annual financial and annual financial statements published on the website<a href="http://www.idx.co.id">www.idx.co.id</a>. The gathered data were analyzed by using panel data regression analysis. The results of the research showed that firm size, leverage, profitability, sales growth and free cash flow had a significant influence on real earnings management. Partially, firm size and profitability had a negative significant influence on real earnings management, while leverage and sales growth did not have any significant influence on real earnings management but free cash flow had a positive significant influence on real earnings management.</p> Rezki Zurriah Masta Sembiring Siti Aisyah Siregar Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-28 2025-05-28 29 2 359 376 10.24912/ja.v29i2.2911 Optimizing Corporate Environmental Performance Through Green Process Innovation: An Approach to Business Sustainability https://ecojoin.org/index.php/EJA/article/view/2895 <p>This study aims to examine the factors that affect the company's Corporate Environmental Performance (CEP) and examine the role of Green Process Innovation (GPI) on the relationship between Environmental Management Accounting (EMA), Green Transformational Leadership (GTL), and Green Human Resource Management (GHRM) towards CEP. This quantitative research method uses data from the annual reports of raw material sector companies listed on the IDX for 2019-2023. Data were analyzed using path analysis using PLS-SEM. The direct effect results showed that EMA, GTL, and GPI significantly increased CEP, while GHRM did not impact CEP. GTL and GHRM affect GPI, while EMA does not affect GPI. The mediation test results show GPI's role in mediating the relationship between GTL and GHRM towards CEP. These findings indicate the importance of environmentally friendly processes in increasing CEP. This research supports NRBV theory and emphasizes sustainable natural resource management to achieve long-term competitive advantage.</p> Ira Ningly Sari Rahmadhani Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-28 2025-05-28 29 2 377 399 10.24912/ja.v29i2.2895 Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory https://ecojoin.org/index.php/EJA/article/view/2926 <p>Financial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements. Such actions primarily benefit management while adversely affecting other stakeholders. Consequently, this study explores the motivations behind management's engagement in fraudulent practices in financial reporting, utilising established fraud theories, including the triangle, diamond, pentagon, and hexagon models. The research focuses on cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange from 2020 to 2022, with a sample of 152 companies selected through purposive sampling. Logistic regression analysis is employed to test the hypotheses. The findings indicate that, according to each theoretical framework, the motivations for fraud stem from pressures to sustain the company's financial stability and the opportunities and collusion available to perpetrate such fraud.</p> Nico Alexander Novia Wijaya Friska Firnanti Copyright (c) 2025 Jurnal Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-28 2025-05-28 29 2 400 425 10.24912/ja.v29i2.2926