Jurnal Akuntansi

Enhancing Reporting Quality through Systems, Controls, and Efficiency

Septyana Prasetianingrum — 2026-02-02

This study examines the role of accounting information systems (AIS) and internal control systems (ICS) in improving the quality of financial reporting (QFR), with the efficiency of accounting processes (EAP) serving as a mediating variable. Data were collected from 73 employees of the Regional Financial and Asset Management Agency (BPKAD) of Makassar City and analyzed using structural equation modeling. The results indicate that both AIS and ICS have a significant direct effect on QFR, with ICS exerting a more substantial influence. EAP was also found to significantly improve reporting quality and serve as a mediator between AIS, ICS, and QFR. The findings extend Decision Usefulness, Stewardship, and Institutional theories by demonstrating that reporting quality arises from the interaction of systems, controls, and efficiency. Practically, the study highlights the need for governments to align technology, control frameworks, and process efficiency to strengthen financial accountability.

Procurement of Goods and Services and Supervision on Budget Absorption

Felmi D. Lantowa — 2026-02-02

This study aims to analyze the impact of procurement of goods and services and supervision on budget absorption at the Public Works and Spatial Planning Agency (PUPR) of Gorontalo Regency. This study seeks to explain how the effectiveness of procurement and supervision can affect the level of public budget realization, which reflects the performance of regional financial management. This study uses a quantitative, survey-based approach. Primary data was collected through questionnaires distributed to 33 respondents and analyzed using multiple linear regression. Validity, reliability, and classical assumption tests were conducted to ensure the model's accuracy. The results show that procurement of goods and services has a positive but insignificant effect on budget absorption, while supervision has a positive and significant impact. Simultaneously, both significantly affect the effectiveness of budget absorption. These findings reinforce the view that efficient procurement management and adequate supervision are essential elements in supporting local government fiscal accountability.

Exploring Accounting Application Adoption among East Java MSMEs through UTAUT Model

Winda Rein Nimas Tasia — 2026-02-02

This study aims to analyze the factors influencing the behavior of using accounting applications among Micro, Small, and Medium Enterprises (MSMEs) in East Java using the Unified Theory of Acceptance and Use of Technology (UTAUT) model modified with the addition of a trust variable. Data were collected through a survey of 326 respondents using accounting applications and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results showed that performance expectancy, social influence, and trust significantly influenced behavioral intention, while effort expectancy did not. Facilitating conditions and behavioral intention significantly influenced use behavior. Moderation tests showed that only experience moderated the effect of social influence on behavioral intention, while gender, age, and voluntariness of use did not significantly influence.

Multitheoretical Analysis of Taxpayer Compliance in the Coretax Era

Hendro Paulus — 2026-02-03

Tax compliance plays an important role in supporting state revenue, which is used to finance development and provide public services. Although the government has implemented tax reforms by simplifying the administrative system and implementing Coretax, the level of corporate taxpayer compliance in Indonesia still faces various challenges, including limited understanding of taxation, suboptimal effectiveness of sanctions, and technical obstacles in implementation. This study aims to analyze the influence of tax knowledge, tax sanctions, and Coretax implementation on corporate taxpayer compliance, with tax socialization as a moderating variable. Data were obtained from 400 corporate taxpayers registered at the Jakarta Pademangan Tax Office through random sampling and analyzed using Structural Equation Modeling (SEM) based on SMARTPLS 3.2.9. The results show that tax knowledge and sanctions have a positive effect on compliance, while Coretax has no direct effect. Tax socialization strengthens the influence of knowledge and Coretax, but weakens the influence of tax sanctions.

Assessing of ESG Scores on Carbon Performance: Moderating Role of Board Independence

Novy Fajriati — 2026-02-03

This study is motivated by the rising levels of carbon emissions and the increasing importance of ESG practices as mechanisms for enhancing corporate environmental performance. It investigates whether board independence moderates the relationship between ESG scores and carbon emission performance, using panel data from 81 companies listed on the Indonesia Stock Exchange between 2022 and 2024 and secondary data are obtained from the Refinitiv Eikon database. The study applies moderated regression analysis, estimated using EViews. The results indicate that ESG scores have a significant positive impact on carbon emission performance, suggesting that higher ESG scores are associated with improved carbon outcomes. In contrast, board independence has a negative effect. Additionally, board independence does not significantly moderate the relationship between ESG and carbon emission performance, implying that it is an inadequate governance mechanism for strengthening the impact of ESG practices.

Remote Auditing, AI, Litigation Risk, and Due Professional Care Moderating Audit Quality

Aida Noor Laeliya — 2026-02-03

This research investigates the impact of remote auditing, artificial intelligence (AI), and litigation risk on audit quality, examining the moderating role of due professional care. Employing a quantitative approach with data collected from auditors in Indonesian Public Accounting Firms, the research addresses the evolving audit landscape. The findings confirm that both remote auditing and AI significantly enhance audit quality by improving accuracy, efficiency, and real-time evidence evaluation. Conversely, litigation risk shows no significant relationship with audit quality, suggesting that external legal pressure is not yet a dominant behavioral driver for Indonesian auditors. The moderation analysis offers a key insight: due professional care strengthens the positive effect of remote auditing but fails to enhance the effects of AI or litigation risk. This research underscores the critical need for auditors to possess digital competence and exercise professional judgment to fully leverage digital technologies and optimize audit performance in the digital era.

Determinants of Taxpayer Compliance: An Integrative Approach

Awaludin — 2026-02-04

This study investigates the effects of tax rate policy, the implementation of PMK 66/2023, and tax sanctions on taxpayer compliance, with tax socialization as a moderating variable. Tax compliance plays a critical role in sustaining state revenue, making it essential to assess the effectiveness of regulatory policies and tax education. Using a quantitative survey approach, data were collected from individual taxpayers registered at KPP Pratama Jakarta Kelapa Gading. A total of 140 respondents were selected through simple random sampling. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA) supported by SMARTPLS 3.2.9. The findings reveal that tax rate policy does not significantly affect taxpayer compliance, whereas the implementation of PMK 66/2023 and tax sanctions positively and significantly influence compliance. The moderating analysis shows that tax socialization strengthens the effects of tax rate policy and PMK 66/2023 but weakens the relationship between tax sanctions and taxpayer compliance.

Accounting Conservatism: Growth, Ownership, Distress, and Governance Interaction

Amanda Hermannisa — 2026-02-05

This study examines the relationship between accounting conservatism in Indonesian non-financial firms and growth opportunity, managerial ownership, and financial distress, addressing conflicting findings in prior research and governance differences. Good Corporate Governance is used as a moderating mechanism to understand its effect on financial reporting. Using 8,440 firm-year observations from companies listed on the Indonesia Stock Exchange from 2015 to 2024, accounting conservatism is measured by the difference between net income and operating cash flow. Panel regression models assess direct effects and the moderating role of GCG, represented by board size and independent directors. Data from Refinitiv are analyzed through regression, correlation, descriptive statistics, and interaction terms. Results indicate growth opportunity, managerial ownership, and financial distress positively affect accounting conservatism. GCG moderates these relationships: independent members reduce the effect of financial distress, while larger boards and more independent members strengthen managerial ownership impact and weaken that of growth opportunity.

Legitimacy Strategies: SDG Disclosure, Earnings Management, and Accounting Changes in Indonesian Banking

Eko Budi Santoso — 2026-02-05

This study investigates the relationship between Sustainable Development Goals (SDGs) disclosure and earnings management in the Indonesian banking. The research addresses whether SDG disclosure reflects a symbolic or substantive legitimacy strategy by examining its association with opportunistic accounting behavior. The sample comprises the listed Indonesian banks for the 2016 to 2023 period, yielding 157 firm-year observations. Regression analysis with robust standard errors is employed to test the hypotheses and explore the moderating role of PSAK 71 in the relationship. The findings reveal that SDGs disclosure is positively associated with earnings management. Moreover, this relationship becomes stronger after PSAK 71 implementation, which implies enhanced managerial discretion, suggesting a symbolic function. These results are consistent for overall SDG disclosure, across SDG pillars, and across model specifications. These findings suggest that sustainability disclosure may be used as a channel for opportunistic behavior, particularly in contexts where accounting changes expand the scope of managerial discretion.

ESG Controversies in ASEAN-5: The Role of Board Structure and Governance Characteristics

Choirun Nisak — 2026-02-05

This study analyzes the effects of corporate governance mechanisms on ESG controversies among non-financial ASEAN-5 firms from 2021–2024, with firm size as a moderator. Using a Fixed Effects Model with PCSE, the findings show that audit committee independence and board gender diversity significantly reduce ESG controversies, whereas board independence increases controversy exposure due to greater transparency. CEO duality exhibits a marginally positive effect. Firm size weakens the positive effects of CEO duality, audit committee independence, and gender diversity, while reducing the adverse effect of board independence. Robustness tests confirm the consistency of results. Overall, the study emphasizes that the role of governance in mitigating ESG controversies depends on organizational scale and institutional context.