Jurnal Akuntansi Kompetif

DETERMINAN PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023-2025

Ria Crisna Sianturi, Norra Isnasia Rahayu, Zul Azmi — Tue, 29 Sep 2026 00:00:00 +0700

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, struktur modal, biaya operasional dan manajemen laba terhadap pajak penghasilan badan terutang pada perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia tahun 2023-2025. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 61 perusahaan pada 3 tahun pengamatan, sehingga diperoleh jumlah sampel sebanyak 183 data. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian menunjukkan bahwa likuiditas, struktur modal dan biaya operasional berpengaruh terhadap pajak penghasilan badan terutang pada perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia tahun 2023-2025, sedangkan manajemen laba tidak berpengaruh terhadap pajak penghasilan badan terutang pada perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia tahun 2023-2025

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025)

Via Mustika Irawan, Dwi Fionasari, Muhammad Ahyaruddin — Sat, 03 Oct 2026 00:00:00 +0700

This study aims to analyze the effect of current ratio, debt-to-equity ratio, and profitability on corporate income tax payable in 23 industrial sector companies listed on the Indonesia Stock Exchange for the period 2022–2025. Using a quantitative approach with secondary data, the data were analyzed through classic assumption tests, multiple linear regression, and hypothesis testing. The results show that the current ratio and profitability have a significant effect on corporate income tax payable. Conversely, the debt-to-equity ratio does not have a significant effect on corporate income tax payable

PENGARUH LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP KINERJA UMKM DENGAN INKLUSI KEUANGAN SEBAGAI VARIABEL MEDIASI DI KOTA PEKANBARU

Septiana Srinandini, Wira Ramashar, Dian Puji Puspita Sari — Tue, 29 Sep 2026 00:00:00 +0700

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic growth; however, increasing numbers have not been matched by improvements in business performance. Low financial literacy, limited financial technology utilization, and restricted access to financial services challenge culinary MSMEs in Pekanbaru City. This study analyzes the effects of financial literacy and financial technology on MSME performance, with financial inclusion as a mediating variable. A quantitative approach was employed using primary data from questionnaires distributed to 100 culinary MSME owners through purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that financial literacy and financial technology have no significant direct effects on MSME performance. However, both positively and significantly affect financial inclusion, which significantly improves MSME performance and mediates their effects. These findings indicate that improving MSME performance requires strengthening financial inclusion through enhanced financial literacy and financial technology utilization

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Ayu Maulina Mansyur, Sasmita Nabila Syahrir, Nichen Nichen — Thu, 24 Sep 2026 00:00:00 +0700

This study aims to analyze the effect of financial performance—proxied by Return on Assets (ROA) and Return on Equity (ROE)—on firm value—proxied by Price to Book Value (PBV)—in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach using secondary data derived from the companies' annual financial reports. The sample was selected using purposive sampling, resulting in 12 companies observed over a four-year period. Data analysis was conducted using panel data regression with the aid of EViews. The results indicate that ROA has a positive and significant effect on firm value, whereas ROE does not have a significant effect on firm value. However, ROA and ROE simultaneously exert a significant effect on firm value.

ANALISIS PENERAPAN QRIS DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN UMKM DI KELURAHAN ANAIWOI

Ines Kirana Dewi, La Ode Turi, Surianto Ilham — Thu, 24 Sep 2026 00:00:00 +0700

This study analyzes the implementation of the Quick Response Code Indonesian Standard (QRIS) in improving the financial transparency and accountability of Micro, Small, and Medium Enterprises (MSMEs) in Anaiwoi Village, Tanggetada District, Kolaka Regency. A descriptive qualitative case study approach was used, with primary data obtained through in-depth interviews with six QRIS-using MSME actors, supported by observation and documentation. Data were analyzed using the Miles and Huberman model, covering data reduction, data display, and conclusion drawing/verification. The results show that QRIS improves financial transparency through easier transaction tracking, automatic recording, and accessible transaction histories, and strengthens financial accountability by providing digitally documented evidence that supports monitoring, verification, and financial reporting. Despite remaining constraints such as limited internet connectivity and the still-informal state of financial statement preparation, QRIS has helped MSME actors in Anaiwoi Village manage their business finances in a more orderly, accurate, and accountable manner.

ANALISIS PENGENDALIAN INTERNAL PENGELOLAAN KAS PADA TOKO MULIA DI KABUPATEN KOLAKA

Robiyatul Hadawiah, La Ode Turi , Arnadi Chairunnas — Tue, 22 Sep 2026 00:00:00 +0700

Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian internal terhadap pengelolaan kas pada Toko Mulia di Kabupaten Kolaka berdasarkan empat elemen pengendalian internal menurut teori Mulyadi. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara mendalam dengan pemilik serta karyawan toko. Hasil penelitian menunjukkan bahwa Toko Mulia telah menerapkan beberapa unsur pengendalian internal, seperti adanya struktur organisasi yang memisahkan fungsi kasir dan gudang serta sistem otoritas pada setiap transaksi. Namun, masih ditemukan kelemahan pada unsur praktik yang sehat, di mana belum dilakukan perhitungan fisik kas (cash count) secara harian dan laci kasir yang sering kali tidak dikunci.

Faktor pendukung pengendalian internal di Toko Mulia meliputi penggunaan teknologi CCTV yang memudahkan pengawasan aktivitas operasional serta loyalitas karyawan yang tinggi karena sistem kesejahteraan yang baik. Sementara itu, faktor penghambat utama adalah kurangnya pemahaman mendalam mengenai administrasi akuntansi formal dan ketergantungan pada sistem kepercayaan (trust-based) dibandingkan prosedur formal. Berdasarkan temuan tersebut, disarankan bagi pemilik toko untuk mulai menerapkan verifikasi kas harian secara tertulis dan memperketat prosedur keamanan pada area kasir untuk meminimalisir risiko terjadinya kecurangan atau selisih kas

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2021-2024

Wingki Sarmila, Rudi Syaf Putra, Nur Fitriana — Thu, 24 Sep 2026 00:00:00 +0700

This study aims to analyze the effect of Fraud Pentagon on financial statement fraud in mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This research uses a quantitative method with a purposive sampling technique. The research sample consists of 31 mining companies with a total observation of 124 data. The data analysis technique used is multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) program. The results show that financial stability has a positive effect on financial statement fraud. Meanwhile, Ineffective Monitoring, Change of Auditor, Change of Directors, Frequent number of CEO's picture

DETERMINASI KUALITAS AUDIT YANG DIPROKSIKAN DENGAN AUDIT DELAY PADA PERUSAHAAN SEKTOR BASIC MATERIALS DI BEI TAHUN 2022-2025

Hafizh Dzaky Hawari, Rudi Syaf Putra, Norra Isnasia Rahayu — Fri, 09 Oct 2026 00:00:00 +0700

This study aims to examine the effect of Financial Statement Integrity, Firm Size, and Workload on Audit Quality. This study employs a quantitative approach using secondary data obtained from the annual financial statements of companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 200-2025 period. The sample was determined using a purposive sampling technique, resulting in 188 observations after outlier treatment. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that Financial Statement Integrity and Firm Size have a negative and significant effect on Audit Quality, while Workload has a positive and significant effect on Audit Quality.

Keywords: Audit Quality, Financial Statement Integrity, Firms Size, Worokload.

PENGARUH MODEL BENEISH M-SCORE TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2025

Rifqi Muzakki, Dian Puji Puspita sari, Linda Hetri Suriyanti — Sun, 13 Sep 2026 00:00:00 +0700

Kecurangan laporan keuangan dapat menurunkan kualitas informasi keuangan dan memengaruhi kepercayaan para pemangku kepentingan. Penelitian ini bertujuan menganalisis pengaruh rasio-rasio dalam model Beneish M-Score terhadap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder, teknik purposive sampling, dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), dan Total Accruals to Total Assets (TATA) berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan Leverage Index (LVGI) berpengaruh negatif dan signifikan. Sebaliknya, Asset Quality Index (AQI), Depreciation Index (DEPI), dan Sales, General and Administrative Expenses Index (SGAI) tidak berpengaruh signifikan. Hasil penelitian menunjukkan bahwa tidak seluruh rasio dalam model Beneish M-Score memiliki kemampuan yang sama dalam mengidentifikasi indikasi kecurangan laporan keuangan pada perusahaan perbankan. Temuan ini memperkuat penggunaan model Beneish M-Score sebagai instrumen untuk mengidentifikasi indikasi kecurangan laporan keuangan serta memberikan informasi bagi investor, kreditor, regulator, dan manajemen dalam mendukung pengambilan keputusan

ANALISIS PENCATATAN DAN PELAPORAN ANGGARAN DANA BOS TERHADAP AKUNTABILITAS PELAPORAN PERTANGGUNGJAWABAN KEUANGAN DI SDN 90 RAKADUA KABUPATEN BOMBANA

Hasnawati Hasnawati, Laode Turi, Surianto Ilham — Thu, 08 Oct 2026 00:00:00 +0700

Penelitian ini bertujuan menganalisis proses pencatatan dan pelaporan anggaran Dana Bantuan Operasional Sekolah (BOS) serta pengaruhnya terhadap akuntabilitas pelaporan pertanggungjawaban keuangan di SDN 90 Rakadua, Kabupaten Bombana. Pendekatan yang digunakan adalah kualitatif deskriptif, dengan data dihimpun melalui observasi, wawancara mendalam bersama pengelola dana BOS, dan penelusuran dokumen keuangan sekolah. Hasil penelitian menunjukkan bahwa pencatatan dilakukan berbasis kas secara real-time dan didukung bukti transaksi yang tertib, sementara pelaporan telah terintegrasi dengan aplikasi ARKAS dan disampaikan setiap triwulan sesuai petunjuk teknis BOS. Kepatuhan pada prosedur tersebut mendorong akuntabilitas vertikal yang kuat kepada Dinas Pendidikan, sebagaimana terkonfirmasi melalui kesesuaian hasil reviu Inspektorat dengan kondisi fisik di lapangan. Akan tetapi, akuntabilitas horizontal kepada orang tua siswa dan masyarakat masih terbatas pada forum rapat internal dan belum didukung publikasi terbuka. Penelitian ini merekomendasikan penguatan transparansi eksternal sebagai pelengkap tata kelola administratif yang sudah berjalan baik.

PENGARUH PEMANFAATAN TEKNOLOGI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DI KECAMATAN TOARI

Asmaria Putri, Sasmita Nabila Syahrir, Sriayu Pracita — Thu, 24 Sep 2026 00:00:00 +0700

This study examines the low adoption of digital technology and accounting information systems (AIS) among micro, small, and medium enterprises (MSMEs) in Toari District, Kolaka Regency, which may affect financial record-keeping and business performance assessment. The study aims to analyze the effects of technology utilization and AIS implementation, both partially and simultaneously, on MSME performance. A quantitative approach was employed using a census of 51 MSME owners. Data were collected through interviews, Likert-scale questionnaires, and document analysis, then analyzed using multiple linear regression with SPSS version 27. The results show that technology utilization and AIS implementation significantly affect MSME performance individually. Simultaneously, both variables also have a significant effect, explaining 71.7% of the variation in MSME performance. These findings indicate that strengthening digital technology and accounting capabilities is important for MSMEs in Toari District to improve performance, financial management, and competitiveness amid ongoing digital transformation.

Keywords: Technology Utilization, Accounting Information Systems, MSME Performance

PENGARUH AUTHENTIC LEADERSHIP DAN WORK ENGAGEMENT TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK KOTA PEKANBARU

Irfani Kemala Fitri, Siti Rodiah, Rama Gita Suci — Thu, 08 Oct 2026 00:00:00 +0700

This study aims to analyze the influence of authentic leadership and work engagement on auditor performance at Public Accounting Firms (KAP) in Pekanbaru City. This study uses a quantitative approach with a saturated sampling technique, in which all members of the population were used as the research sample, totaling 57 auditors, through the offline distribution of questionnaires to auditors as respondents. The data obtained were analyzed using multiple linear regression to test the influence of the independent variables on the dependent variable. The results show that authentic leadership and work engagement have a positive and significant effect on auditor performance. These findings indicate that honest, transparent, and consistent leadership, as well as a high level of work engagement, play an important role in supporting the optimization of auditor performance. This study implies that Public Accounting Firms need to pay attention to leadership factors and auditor work engagement as an effort to sustainably improve auditor performance.

ISLAMIC BANKING PERFORMANCE: PROFIT-SHARING RATIO AND ZAKAT PERFORMANCE RATIO FROM THE PERSPECTIVE OF MAQASHID SHARIA

Inova Fitri Siregar, Rinayanti Rasyad, Dini Onasis, Noviyanti Noviyanti — Tue, 08 Sep 2026 00:00:00 +0700

This study aims to analyze the paradox of Islamic banking performance, as reflected in the imbalance between the Profit Sharing Ratio (PSR)—an indicator of economic performance—and the Zakat Performance Ratio (ZPR)—an indicator of social performance—from the perspective of Maqashid Sharia. The background of this study is based on the empirical phenomenon of low and uneven ZPR amid an increase in PSR at some Islamic banks, which indicates that the integration of profit and social welfare objectives is not yet optimal. Theoretically, this study is grounded in Maqashid Sharia, which emphasizes a balance between the protection of wealth (hifz al-mal) and the public interest, and is supported by theories of legitimacy and stakeholder analysis in explaining social demands on Islamic financial institutions. The research method employed is a quantitative approach using panel data analysis of Islamic banks in Indonesia for the 2020–2024 period, utilizing a regression model to test the relationship between PSR and ZPR. The results of this study are expected to reveal the existence of a performance paradox and contribute to the development of a more comprehensive performance measurement model for Islamic banks based on the values of Maqashid

PENGARUH FINANCIAL EXPERTISE DAN GENDER DIVERSITY KOMITE AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERASI

Leydia Azella, Yeasy Darmayanti — Sat, 03 Oct 2026 00:00:00 +0700

Earnings management is an action taken by management that exploits the flexibility of accounting policies to influence reported earnings. This study examines the effect of audit committee financial expertise and gender diversity on earnings management, with auditor quality as a moderating variable, in non-financial healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. The sample was determined through purposive sampling, resulting in 23 companies with 115 firm-year observations. Secondary data were obtained from www.idx.co.id and company websites, and analyzed using Moderated Regression Analysis (MRA) processed with SPSS. The results show that financial expertise has a negative and significant effect on earnings management, while gender diversity has no significant effect. Auditor quality does not significantly moderate either relationship. The model explains 21.7% of the variation in earnings management, indicating that other factors outside financial expertise, gender diversity, and auditor quality also play a substantial role in shaping earnings management practices among Indonesian healthcare issuers.

Keywords: audit committee, auditor quality, earnings management, financial expertise, gender diversity

PENGARUH INSTITUTIONAL PRESSURE DAN REGULATORY PRESSURE TERHADAP SUSTAINABILITY REPORT DENGAN ROLE OF BOARD GENDER DIVERSITY SEBAGAI PEMODERASI

Nurmalys Nurmalys, Yeasy Darmayanti — Tue, 29 Sep 2026 00:00:00 +0700

This study aims to analyze the influence of institutional pressure and regulatory pressure on sustainability reporting, with board gender diversity serving as a moderating variable, among coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The study employs a quantitative method with a sample of 25 companies and 100 observations. Data were analyzed using multiple linear regression and moderation analysis with the aid of SPSS 30 software. The results indicate that employee pressure has a positive and significant effect on sustainability reporting, whereas shareholder pressure does not have a significant effect. Government pressure has a positive and significant effect on sustainability reporting. Furthermore, board gender diversity does not moderate the influence of employee pressure, shareholder pressure, or government pressure on sustainability report.

PENGARUH BEBAN PAJAK TANGGUHAN, TRANSFER PRICING DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE

Hendra Gunawan, Sutandijo Sutandijo — Thu, 08 Oct 2026 00:00:00 +0700

Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak tangguhan, transfer pricing dan financial distress terhadap tax avoidance pada perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020-2024. Metode pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling, dengan jenis penelitian kuantitatif deskriptif. Data yang digunakan merupakan data sekunder, yaitu laporan keuangan tahunan perusahaan. Jumlah sampel yang digunakan dalam penelitian ini adalah 10 perusahaan sektor energy dengan pengamatan selama 5 (lima) tahun, sehingga terpilih sebanyak 50 objek pengamatan. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan model regresi fixed effect dengan bantuan software Eviews 12. Hasil penelitian menunjukkan bahwa beban pajak tangguhan, transfer pricing dan financial distress secara bersama-sama atau simultan berpengaruh terhadap tax avoidance. Hasil penelitian secara parsial menunjukkan bahwa beban pajak tangguhan tidak memberikan pengaruh terhadap tax avoidance, sedangkan transfer pricing dan financial distress memberikan pengaruh terhadap tax avoidance.

PENGARUH TOTAL ASSET TURNOVER DAN OPERATING EXPENSE RATIO TERHADAP EARNING PER SHARE PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI TAHUN 2023-2025

Michelin Milian, Michelle Angela Gunawan, Ferdinand Morin Alexander — Thu, 24 Sep 2026 00:00:00 +0700

Earning Per Share (EPS) is an important indicator of a company's financial performance and reflects its ability to generate earnings for shareholders from available resources. In the transportation and logistics sector, maintaining an efficient level of asset turnover is essential to support operational activities, while controlling operating expenses is often considered a critical factor that may influence profitability. This study aims to examine the effect of total asset turnover (TATO) and operating expense ratio (OER) on earning per share (EPS) in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This study employed a quantitative approach using secondary data obtained from audited annual financial statements published by the Indonesia Stock Exchange and the official websites of the respective companies. The sample resulted in 93 firm-year observations, selected using purposive sampling. Panel data regression analysis was conducted, and the Random Effect Model (REM) was selected based on the Chow and Hausman tests. The results indicate that operating expense ratio has a negative and statistically significant effect on earning per share, suggesting that controlling operating expenses enhances a company's ability to generate earnings for shareholders. Conversely, total asset turnover does not have a significant effect on earning per share, indicating that a higher asset turnover rate does not necessarily improve financial performance. These findings imply that effective expense management plays a more important role in enhancing earning per share than asset turnover in Indonesia's transportation and logistics sector

EFEKTIVITAS PSAK 69 DALAM PENGELOLAAN ASET BIOLOGIS DI PERUSAHAAN PERKEBUNAN

Serly Novianti, Aljufri Aljufri, Zaharman Zaharman — Sun, 16 Aug 2026 00:00:00 +0700

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, Faizah Kamilah — Sun, 16 Aug 2026 00:00:00 +0700

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, Reni Farwitawati — Fri, 21 Aug 2026 00:00:00 +0700

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.