Jurnal Akuntansi Kompetif

EFEKTIVITAS PSAK 69 DALAM PENGELOLAAN ASET BIOLOGIS DI PERUSAHAAN PERKEBUNAN

Serly Novianti — 2026-08-16

The Financial Accounting Standard Statement (PSAK) 69 on Agriculture is implemented in Indonesia to increase the transparency and relevance of biological asset reporting through fair value, less cost to sell-based measurements. This study aims to analyze the effectiveness of the implementation of PSAK 69 in the management of biological assets in plantation companies in Indonesia in 2024. The research method used is a qualitative descriptive approach with analysis of annual financial statements and accounting disclosures from five plantation companies The results of the study show that all sample companies have implemented PSAK 69 in the presentation of biological assets, but the effectiveness still varies. From the recognition aspect, the entire company has separated biological assets from fixed assets. In terms of measurement, 80% of companies use fair value, but most have not fully disclosed their assumptions and valuation methods in detail. Inconsistent disclosures led to differences in asset valuations and fluctuations in net income between periods. The implementation of PSAK 69 is considered effective in increasing the relevance and comparability of financial statements, but it has not been optimal in terms of assessment transparency and consistency of disclosure. This study concludes that the effectiveness of PSAK 69 in the plantation sector in Indonesia has been formally achieved but still requires substantive improvement, especially in the aspects of determining fair value, human resource competence, and audit supervision. The results of the research are expected to be input for plantation companies, regulators, and academics to strengthen the implementation of fair value-based accounting in the agricultural sector

DAMPAK TARIF PAJAK PENGHASILAN TERHADAP MOTIVASI PENINGKATAN JABATAN AKADEMIK DOSEN DI INDONESIA

Serly Novianti — 2026-08-16

Improving the academic position of lecturers is a strategic aspect in career development and improving the quality of higher education in Indonesia. Based on data from the Higher Education Database (PDDikti) of the Ministry of Education and Culture in 2024, there are 303,067 active lecturers in Indonesia, but the proportion of lecturers with the positions of Head Lecturer and Professor is still below 20%. One of the factors that has been proven to affect the low motivation for promotion is the Income Tax (PPh) rate which is considered not comparable to the additional income received after promotion. This study quantitatively and descriptively aims to prove the significant influence of income tax rates on the motivation to increase the academic position of lecturers in Indonesia. Data was collected through an online survey of 312 lecturers from various public and private universities in Indonesia, which were selected by purposive sampling. The analysis is carried out by simple linear regression using the help of statistical software. The results of the study showed that the income tax rate had a negative and significant effect on the motivation to increase the academic position of lecturers (regression coefficient = -0.342; significance value 0.000 < 0.05). This means that the higher the tax rate imposed, the lower the motivation of lecturers to improve academic positions. This study empirically confirms that a disproportionate tax rate policy has the potential to reduce the academic productivity of lecturers. Therefore, a fairer and performance-based fiscal policy is needed to encourage the improvement of academic positions and strengthen the performance of the tridharma of higher education in Indonesia.

APAKAH PENGALAMAN AUDITOR MENJEMBATANI COMPETENCE DAN SKEPTISISME PROFESIONAL? BUKTI EMPIRIS DARI AKUNTAN PUBLIK

Ika Berty Apriliyani — 2026-08-21

This study examines whether auditor Experience mediates the relationship between Competence and Professional Skepticism, while considering Conscientiousness as an auditor dispositional characteristic. Survey data were obtained from 80 auditors working at public accounting firms in Indonesia who had at least one year of audit experience and were analyzed using partial least squares structural equation modeling (PLS-SEM). The final measurement model retained three Experience indicators after two indicators that were conceptually closer to continuing professional development were excluded. The results show that Conscientiousness is positively associated with Professional Skepticism (β=0.438; p=0.012), while Competence is positively associated with Experience (β=0.920; p<0.001). Competence and Experience do not show significant direct relationships with Professional Skepticism. The specific indirect effects also provide no evidence that Experience mediates the relationships of either Conscientiousness or Competence with Professional Skepticism. These findings indicate that professional capability and accumulated audit exposure do not automatically translate into a skeptical mindset; dispositional characteristics remain relevant in explaining Professional Skepticism. The findings should be interpreted cautiously because of the high empirical overlap between Competence and Experience.

PENGARUH PEMAHAMAN MATA KULIAH PERPAJAKAN TERHADAP MINAT MAHASISWA BERKARIR DI BIDANG PERPAJAKAN PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS AWAL BROS (UAB)

Desti Monika Uli. S — 2026-08-20

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman mata kuliah perpajakan terhadap minat mahasiswa berkarir di bidang perpajakan pada mahasiswa S1 Akuntansi Universitas Awal Bros (UAB). Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data dalam penelitian ini diperoleh melalui penyebaran kuesioner kepada mahasiswa S1 Akuntansi yang telah menempuh mata kuliah perpajakan. Teknik analisis data yang digunakan adalah uji validitas, uji reliabilitas, analisis regresi linear sederhana, uji t, dan koefisien determinasi (R²) dengan bantuan program SPSS.

Hasil penelitian menunjukkan bahwa pemahaman mata kuliah perpajakan berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. Hal ini berarti semakin baik pemahaman mahasiswa terhadap mata kuliah perpajakan, maka semakin tinggi minat mereka untuk berkarir di bidang perpajakan.

Kata Kunci: Pemahaman Perpajakan, Minat Berkarir, Mahasiswa Akuntansi, Perpajakan

PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022–2024)

Ferdy Fachrial Yusuf — 2026-07-06

This study aims to analyze the effect of debt policy, profitability, and firm size on firm value with Good Corporate Governance (GCG) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual reports. The sample was selected using a purposive sampling technique and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with WarpPLS 7.0 software. The variables used in this study include debt policy, profitability, firm size, firm value, and Good Corporate Governance. This study is expected to provide empirical evidence regarding the factors influencing firm value and the role of Good Corporate Governance in moderating the relationship among these variables

OPTIMALISASI TAHAP TINDAK LANJUT AUDIT DALAM PENYELESAIAN TEMUAN PEMERIKSAAN

Hicca Maria Gandi Putri Aruan — 2026-07-05

AKUNTANSI POSITIF DAN NORMATIF TERHADAP PRAKTIK EARNINGS MANAGEMENT DALAM KEPUTUSAN STRATEGIS MANAJER: SEBUAH STUDI LITERATUR

Devi Anjelika — 2026-07-01

Earnings management is a common phenomenon in modern business and accounting, driven by the flexibility managers have in selecting accounting policies. It is closely related to strategic decisions aimed at achieving corporate targets, maintaining earnings stability, securing performance-based incentives, and sustaining investor confidence. This study examines earnings management from the perspectives of Positive Accounting Theory and Normative Accounting Theory using a qualitative literature review of scholarly journals, books, and prior research. The findings indicate that Positive Accounting Theory views earnings management as a rational managerial response to economic incentives and contractual relationships within the firm. In contrast, Normative Accounting Theory argues that such practices may reduce the quality and reliability of financial reporting because they do not always objectively represent the company’s actual economic condition. These contrasting perspectives suggest that earnings management is both a realistic managerial practice in business and a practice that should be carefully regulated to preserve the transparency, credibility, and integrity of corporate financial statements.

PENGARUH OCCUPANCY RATE DAN EVENT MEETING TERHADAP PENDAPATAN HOTEL PADA GRAND ROYAL DENAI HOTEL BUKITTINGGI

Winda Sari — 2026-07-10

This study aims to examine the effect of occupancy rate and event meeting activities on hotel revenue at Grand Royal Denai Hotel Bukittinggi. A quantitative approach was employed using multiple linear regression analysis. The study utilized secondary data obtained from the hotel's operational reports covering the period from January 2023 to December 2025, consisting of occupancy rate, event meeting, and hotel revenue data. Data analysis included descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that occupancy rate has a positive and significant effect on hotel revenue, with a t-value of 11.867 and a significance level of 0.000. Event meeting activities also have a positive and significant effect on hotel revenue, with a t-value of 3.988 and a significance level of 0.000. Simultaneously, occupancy rate and event meeting significantly affect hotel revenue, as indicated by an F-value of 414.490 and a significance level of 0.000. The coefficient of determination (R²) of 0.962 shows that 96.2% of the variation in hotel revenue can be explained by the two independent variables. These findings suggest that optimizing room occupancy and increasing event meeting activities are effective strategies for enhancing hotel revenue.

KETERKAITAN TEMUAN AUDIT DENGAN GOOD CORPORATE GOVERNANCE, ETIKA BISNIS, DAN SISTEM PENGENDALIAN INTERNAL

Hicca Maria Gandi Putri Aruan — 2026-06-29

This study aims to analyze the relationship between internal audit findings and Good Corporate Governance (GCG), business ethics, and internal control systems. It specifically examines how internal audit findings reflect corporate compliance with GCG principles, why the root causes of audit findings are often linked to weak organizational business ethics, and how audit recommendations contribute to strengthening internal control systems. This study employs a qualitative literature review approach, examining relevant national SINTA-indexed journal articles and international sources from the past decade, analyzed thematically. The findings show that internal audit findings consistently reflect corporate compliance with the principles of transparency and accountability; the root causes of audit findings are closely related to weak organizational integrity and ethical culture; and audit recommendations contribute significantly to strengthening internal control when consistently followed up by management. This study concludes that internal audit findings, business ethics, and internal control systems operate within a single interrelated ecosystem in realizing Good Corporate Governance, rather than functioning as separate elements

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI KECAMATAN PADANG GELUGUR

Fatwa Ramadhan — 2026-07-07

This study aims to determine the effect of the internal control system and village apparatus competency on accountability in village financial management in Padang Gelugur District. The population of this study was all villages within Padang Gelugur District, consisting of the village head, village secretary, village head (Kaur), village chief (Kasi), and village consultative body (Bamus). The sample in this study was drawn using a saturated sampling method with 52 respondents. This study used multiple linear regression analysis with the aid of SPSS version 27 for Windows. The results showed that the internal control system and village apparatus competency simultaneously influence accountability in village financial management. Partially, the internal control system influences accountability in village financial management, and village apparatus competency influences accountability in village financial management

PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN RITEL SUB-SEKTOR DEPARTMENT STORE/FASHION YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI)

Ayu Lestari — 2026-08-02

This study aims to examine the effect of receivable turnover and inventory turnover on profitability in retail companies within the department store/fashion sub-sector listed on Indonesia Stock Exchange during 2020-2025 period. This research employed a quantitative method with descriptive and verification approaches. Secondary data obtained from companies’ financial statement were analyzed using multiple linear regression, supported by the coefficient of determination (R2), F-test, and t-test. The result indicate that receivables turnover and inventory turnover simultaneously have a significant effect on profitability. The coefficient on determination (R2) of 32,2% indicates that variation in profitability can be explained by receivables turn over, while the remaining 67,8% is influenced by other factor outside the research model. These findings suggest that effective receivable management play an important role in improving the profitability of retail companies in the department store/fashion sub-sector whereas inventory management does not necessarily contribute significantly to profitability.

PENGARUH GCG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KINERJA KEUANGAN SEBAGAI MODERASI (Studi Empiris pada Perusahaan Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024)

Fajar Arief Rachman — 2026-07-01

This study aims to analyse the influence of Good Corporate Governance (GCG) and company size on profit management, with financial performance as the moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2022 and 2024. The study used a quantitative approach with secondary data in the form of company annual reports. The sample was obtained using purposive sampling, resulting in 57 companies with a total of 171 observation data. Data analysis was performed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) with the help of WarpPLS 7.0. The results of the study show that good corporate governance and company size influence profit management, and financial performance is able to moderate the influence of good corporate governance and company size on profit management.

ANALISIS EFEKTIVITAS PENGELOLAAN KAS DI TOKO IRSA SANGALLA KABUPATEN TANA TORAJA

Dewi Pasongli — 2026-06-14

This research aims to determine the extent to which cash management is effectively implemented at Irsa Store S angalla, Tana Toraja Regency, as well as to identify the factors influencing its implementation. Effective cash management is a crucial factor in supporting the smooth operation and sustainability of businesses, especially for small enterprises with high transaction volumes.The research employed a qualitative method with a descriptive approach. Data collection techniques included interviews, observations, and documentation studies of financial records and transaction evidence from the store. The data obtained were analyzed based on the elements of cash management effectiveness according to Romney & Steinbart, which include cash planning, cash recording, and cash control.The results showed that the effectiveness of cash management at Irsa Store Sangalla is still not optimal. Cash planning is not conducted in a structured manner, cash recording has shortcomings in accuracy and completeness, and cash control is weak due to the lack of segregation of duties and non-standardized procedures. Nevertheless, the store has implemented several good practices, such as using digital systems for transactions and conducting regular cash reconciliations, enabling the business to maintain operational continuity and meet daily funding requirements.

PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024

Saskia Panjaitan — 2026-07-09

This study aims to examine the influence of the Independent Board od Commissioners, Board of Directors and Audit Committee on the financial performance od properties and real estate companies listed on the Indonesia Stock Exchange in 2022-2024.

The research method used is a quantitative method with multiple linear regression analysis. The research sample uses a purposive sampling method consisting of 44 companies with a total of 132 data observations.

The test results show that good corporate governance structure has no effect on financial performance. This indicates that financial performance is influenced by factors other than the research, such as macroeconomic factors, capital structure and company size.

Keywords: Independent Board of Commissioners, Board od Directors, Audit Committee, Financial Performance.

PENGARUH ENVIRONMENTAL, SOCIAL DAN GOVERNANCE DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024

Sari Rahma Dhani — 2026-07-18

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on the firm value of energy sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of all energy sector companies listed on the IDX, totaling 91 companies. The sample was selected using a purposive sampling method, namely selecting samples based on predetermined criteria. As a result, the final sample comprises 33 energy sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple regression analysis. The results show that simultaneously, environmental, social, and governance disclosure have an effect on firm value. Partially, environmental disclosure has no effect on firm value, while social disclosure has a negative and significant effect on firm value, and governance disclosure has a positive and significant effect on firm value. The Adjusted R-squared value is 0.249 or 24.9%, indicating that environmental, social, and governance disclosure contributes 24.9% to firm value, while the remaining 75.1% is influenced by other variables not examined in this study.

MITIGASI FRAUD DI SEKTOR PERBANKAN: PERAN MANAJEMEN RISIKO DAN AUDIT INTERNAL DENGAN MODERASI KOMITE AUDIT PADA BANK UMUM DAN SYARIAH

Indarti Indarti — 2026-06-22

Fraud in the workplace is a form of financial crime that can have a significant impact on organizations globally. According to a recent report from the Association of Certified Fraud Examiners (ACFE), companies are estimated to lose approximately 5% of their total annual revenue due to fraudulent practices, with an average loss per case reaching approximately USD 1.7 million. In addition to economic losses, fraud can also damage a company's reputation, erode stakeholder trust, and threaten the continuity of its operations. Therefore, fraud mitigation (FM) efforts are a crucial element in implementing good corporate governance.
Fraud mitigation plays a key role in preventing, detecting, and responding to potential fraud within an organization. Various studies have shown that the success of fraud mitigation is influenced by the effectiveness of risk management (MR) and internal audit activities (AAI). Adequate risk management implementation helps detect potential fraud risks early, while internal audit provides independent oversight and evaluation of the effectiveness of a company's internal control system.
This study aimed to evaluate the influence of risk management and internal audit activities on fraud mitigation, and to examine the role of the audit committee in strengthening this relationship.
The results showed that Risk Management and Internal Audit significantly influence fraud mitigation. The Audit Committee was not found to moderate the effect of Risk Management on fraud mitigation, but it was able to strengthen the influence of Internal Audit on fraud mitigation. These findings indicate that the effectiveness of Risk Management in mitigating fraud operates independently, while the effectiveness of Internal Audit in supporting fraud mitigation is optimized when supported by an effective Audit Committee.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2022-2024

Dewi Armanda Parhusip — 2026-08-05

This study aims to analyze the effect of profitability and firm size on capital structure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs a quantitative approach with an associative research method and utilizes secondary data obtained from corporate financial statements. The sample consists of 57 observations selected through purposive sampling. Data were analyzed using panel data regression with EViews 12 software. Capital structure is measured using the Debt-to-Equity Ratio (DER), profitability is proxied by Return on Assets (ROA), and firm size is measured by the natural logarithm of total assets. The results indicate that profitability has a negative and significant effect on capital structure, while firm size has no significant effect on capital structure. Simultaneously, profitability and firm size significantly affect capital structure. The Adjusted R-Squared value of 9.26% suggests that capital structure is also influenced by other factors outside the research model. These findings support the Pecking Order Theory, which explains that more profitable firms tend to rely on internal financing rather than debt financing.

ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) DI DESA SUNGAI KERANJI KABUPATEN KUANTAN SINGINGI

Yeni Sapridawati — 2026-06-23

This study aims to determine the level of taxpayer compliance and the factors influencing taxpayers in paying Land and Building Tax (PBB) in Sungai Keranji Village, Kuantan Singingi Regency. This research is a descriptive study that attempts to describe the actual situation. Data collection techniques used by the researcher were interviews, observations, and documentation studies. The results of this study indicate that the level of compliance with Land and Building Tax (PBB) in Sungai Keranji Village from 2022-2023 has increased, while in 2024 the level of compliance with Land and Building Tax has decreased. Factors that cause community compliance with PBB payments are: 1. The level of taxpayer awareness in Sungai Keranji Village is quite high regarding PBB payments, 2. The level of education of the Sungai Keranji Village community is quite good, 3. Due to the economic conditions of the Sungai Keranji Village community is quite good so that the community is willing to set aside funds for payments for land and buildings that they have controlled and they use and 4. Sanctions in the form of fines have a significant impact on the level of Land and Building Tax revenue each year in Sungai Keranji Village

Keywords: Compliance Level, Tax Payers, Land and Building Tax

PENGARUH AUDIT TENURE, AUDITOR REPUTATION, DAN UKURAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Property, Real Estate, and Building Construction yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024)

Yohannes Sibarani — 2026-07-06

This study aims to analyze the effect of audit tenure, auditor reputation, and audit committee size on the timeliness of financial reporting in property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study employed quantitative methods with secondary data obtained from the companies' annual financial reports. The sampling technique used purposive sampling with a sample size of 15 companies over three years of observation, resulting in 234 observations. The data analysis method used was logistic regression with the assistance of IBM SPSS Statistics 26. The results showed that audit tenure, auditor reputation, and audit committee size simultaneously had no effect on the timeliness of financial reporting. Partially, each variable did not affect the timeliness of financial reporting.

ANALISIS BIAYA VARIABEL SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK

Kelvin Yudha Napitupulu — 2026-06-15

Determining the appropriate selling price is a crucial factor in maintaining a company’s profitability and competitiveness. This study aims to examine the application of the variable costing method as a basis for determining product selling prices and its benefits for managerial decision-making based on a synthesis of various previous studies. The research method used is a literature review by analyzing scientific journal articles relevant to the fields of management accounting and cost management. The results of the literature review indicate that conventional calculations of the cost of goods manufactured (COGM) using the full costing method often lead to rigid pricing decisions in fluctuating market conditions. In contrast, the application of the variable costing method provides contribution margin information that helps management determine selling prices more flexibly, competitively, and accurately for short-term decision-making.