Journal Research of Accounting (JARAC) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. Journal Research of Accounting (JARAC) is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems. Journal Research of Accounting (JARAC) welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view accounting and finance as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics. EJA, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions.
This journal permits and encourages authors to post items submitted to the journal on personal websites or institutional repositories both prior to and after publication, while providing bibliographic details that credit, if applicable, its publication in this journal.
The Influence Of Human Resource Competencies, Information Technology Utilization, And Education Level On The Quality Of Financial Statements Of LPD Abiansemal
The study aims to examine the influence of human resource competence, the utilization of information technology, and the level of education on financial reporting. The population in this study consists of Village Credit Institutions (LPD) in the Abiansemal District, with a sample of 62 respondents. The data analysis techniques used in this research include multiple linear regression, the coefficient of determination, the F-test, and the T-test. Based on the research findings, it can be concluded that: (1) Human resource competence has a positive and significant effect on financial reporting, with a regression coefficient of 0.566 and a significance value of 0.000. (2) The utilization of information technology has a positive and significant effect on financial reporting, with a regression coefficient of 0.202 and a significance value of 0.021. (3) The level of education has a positive and significant effect on financial reporting, with a regression coefficient of 0.282 and a significance value of 0.001. The independent variables collectively explain 63.7% of the variance in financial reporting. The researcher suggests that the Abiansemal District regularly provide training to improve employee competencies, consistently utilize information technology, and offer opportunities for employees to pursue higher education. Additionally, it is recommended that the recruitment of employees be aligned with the reqiured level of education.
Copyright (c) 2025 I Kadek Dwi Nutama Dita Prayoga, I Komang Agus Julianto, I Putu Agus Atmaja Negara, Ni Putu Dessy Eka Aryani (Author) https://creativecommons.org/licenses/by/4.0
Accounting Students Financial Behavior Reviewed From Financial Technology, Lifestyle And Financial Literacy
This study aims to determine the effect of financial technology, lifestyle and financial literacy on financial behavior. The population in the study were active students of the Accounting Study Program, Faculty of Business and Tourism, Triatma Mulya University in 2023/2024 with a sample of 41 respondents. The data analysis techniques used in this study were multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, financial technology has a positive and significant effect on financial behavior, where the regression coefficient is 0.502 and sig 0.000. Lifestyle has a significant positive effect on financial behavior, where the regression coefficient is 0.236 and sig 0.028. Financial literacy has a significant positive effect on financial behavior, where the regression coefficient is 0.224 and sig 0.012. The magnitude of the influence of the independent variable on financial behavior is 58.6%. This study is a guide for students of the accounting study program, Faculty of Business and Tourism, Triatma Mulya University to always take advantage of financial technology, adjust their lifestyle properly and improve literacy in the financial field.
Copyright (c) 2025 Wayan Jessica Oktaviani Putri, Komang Krishna Yogantara, Gde Herry Sugiarto Asana (Author) https://creativecommons.org/licenses/by/4.0
The Effect Of Company Risk, Company Size, And Public Accounting Firm Status On Audit Fees In LQ45 Companies Listed On The IDX In 2019-2023
In recent years, the public accounting profession in Indonesia has faced serious challenges concerning the low audit fees received by Public Accounting Firms (PAF). The compensation for audit services is considered disproportionate to the responsibilities and complexity of the auditor's work, which may impact audit quality and the sustainability of the profession. In this context, this study aims to examine the factors that influence audit fees among companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2019–2023 period. Three variables are analysed: company risk, company size, and the status of the public accounting firm. This research employs a quantitative approach using secondary data from annual financial reports and applies multiple linear regression analysis. The results reveal that all three variables—company risk, company size, and PAF status—significantly affect audit fees. Each variable is found to have a positive and significant influence on audit fees. These findings reinforce the view that company characteristics and auditor reputation are important determinants in setting external audit fees. This research contributes valuable insights for stakeholders, including corporate management and auditors, in understanding relevant factors for determining audit fees in a fair and professional manner.
Copyright (c) 2025 Jeni Cantika Bell, Jimmy Agung Artana, Ni Putu Eka Parastika (Author) https://creativecommons.org/licenses/by/4.0
The Effect Of Profitability, Leverage, Company Size, And Good Corporate Governance On Profit Management In Manufacturing Companies Listed On The Indonesia Stock Exchange In 2020-2023
The problems raised in this study are whether profitability (X1) affects earnings management (Y) in manufacturing companies listed on the IDX in 2020-2023, whether leverage (X2) affects earnings management (Y) in manufacturing companies listed on the IDX in 2020-2023, whether independent boards of commissioners (X5) affect earnings management (Y) in manufacturing companies listed on the IDX in 2020-2023. The population in this study was 267 companies. The sample in this study was determined using a purposive sampling method, with a final sample size of 240 over four years of observation. The data analysis techniques used were descriptive analysis, classical assumption tests, multiple linear regression analysis, model feasibility tests (F tests), hypothesis tests (t tests), and coefficient of determination tests (R2). The results of the analysis showed a regression model of Y = 0.010 + 0.212X1 + 0.201X2 + 0.202X3 + 0.196X4 + 0.186X5 + e. The conclusions obtained were: (1) profitability has a positive effect on earnings management, (2) leverage has a positive effect on earnings management, (3) company size has a positive effect on earnings management, (4) good corporate governance, proxied by managerial ownership and an independent board of commissioners, has a positive effect on earnings management.
Copyright (c) 2025 Ni Putu Pande Ayu Putri Indah Sari, Made Christin Dwitrayani, Ni Made Ernila Junipisa (Author) https://creativecommons.org/licenses/by/4.0
The Influence Of Accounting Information System, Internal Control, And Work Motivation On The Performance Of Employees Of The People's Credit Bank In Tabanan Regency
The case of bad loans at BPR in Tabanan Regency has attracted public attention because it involves employees in violations of lending procedures. These violations have resulted in high rates of Non Performing Loans (NPL) and ultimately led to the revocation of the bank's operating license by the Financial Services Authority (OJK). This phenomenon highlights the importance of employee performance quality in maintaining the stability and sustainability of financial institutions, particularly in the area of credit disbursement. Company performance is significant influence by employee performance, both individually and collectively. The influencing factors include accounting informations system, internal control, and work motivation. Therefore, the purpose of this study is to analyze the influence of accounting information system, internal control, and work motivation on the performances of BPR employees in Tabanan Regency. The researcher applied quantitative data with samples obtained from purposive sampling. The selected respondents were BPR employees in the accounting, teller, customer service, and credit departments, totaling 102 respondents. Then, the data were analyzed through multiple linear regression. The result is that accounting informations systems (X1), internal control (X2), and work motivation (X3) have a significant positive influence on the performance of BPR employees (Y) in Tabanan Regency.
Copyright (c) 2025 Ni Putu Herlina, Tiara Kusuma Dewi, I Ketut Yudana Adi (Author) https://creativecommons.org/licenses/by/4.0
The Influence Of Work Environment, Communication, And Work Discipline On Employee Performance At Villa Kayu Raja Bali
Employee performance refers to the outcome of individual or group efforts within an organization aimed at achieving set objectives. This study explores several key questions: Does the work environment (X1) influence employee performance (Y) at Villa Kayu Raja Bali? Does communication (X2) impact employee performance? Does work discipline (X3) affect employee performance? And, which of these independent variables has the most dominant effect? The research population consisted of 73 employees, all of whom were included as the study sample. The methods used for data analysis included descriptive statistics, instrument testing, classical assumption testing, multiple linear regression, t-tests, and standardized beta coefficient analysis. These results indicate that the work environment (X1) has a partial, positive, and significant effect on employee performance. Similarly, communication (X2) also has a partial and significantly positive influence. Work discipline (X3) demonstrates a positive and significant contribution to performance. Based on these findings, it is recommended that the management of Villa Kayu Raja Bali focus on enhancing workplace facilities, promoting open communication, and encouraging employee punctuality and discipline.
Copyright (c) 2025 Made Ayu Sudiarmayanti, A.A Ketut Sri Asih, I Made Hedy Wartana (Author) https://creativecommons.org/licenses/by/4.0
The Influence Of Cross Selling, Up Selling, Pricing, And Promotions Sales To Sales Volume At Golden Tulip Jineng Resort Bali
The hospitality industry experienced a significant decline in sales volume during the COVID-19 pandemic but has been gradually recovering in the post-pandemic period. In this context, investigating the factors that directly influence sales volume is essential for businesses seeking to optimize their recovery and long-term performance. This study analyzes the impact of Cross Selling, Up Selling, Price, and Sales Promotion on Sales Volume at Golden Tulip Jineng Resort Bali. Using a quantitative approach, data were collected through questionnaires distributed to 62 respondents, selected from a population of 188 using the Slovin formula. The results indicate that Cross Selling has a significant positive effect on Sales Volume, while Up Selling, Price, and Sales Promotion do not show significant effects. The coefficient of determination (R²) reveals that 50.1% of the variation in Sales Volume is explained by these variables, while the remaining 49.9% is influenced by other factors not included in the study. Based on these findings, management is advised to focus on improving Cross Selling strategies and re-evaluate the effectiveness of Up Selling, Price, and Sales Promotion approaches to boost sales.
Copyright (c) 2025 Vina Trisna Dewi, Komang Fridagustina Adnantara, Laras Oktaviani (Author) https://creativecommons.org/licenses/by/4.0
The Triple Helix Model And Financial Performance: A Case Study On MSMEs In Bali
Small and medium enterprises (SMEs) in Indonesia are growing rapidly and are the foundation of the Indonesian economy. SMEs face several obstacles in achieving optimal financial performance. This study aims to examine the role of government, academia, and industry in improving SME performance. This study considers marketing innovation and organizational innovation as pillars of SME performance. This study used 399 SMEs in Bali as the research sample. The sampling technique used was stratified random sampling. The analysis technique used was PLS-SEM. The results of this study showed a significant influence of all variables. The results revealed that external sources such as government, universities, and industry help SMEs improve financial performance by collaborating with the three components mentioned above. This study highlights that SMEs in Bali have not maximized their innovation in organizational and marketing activities due to limited resources, support, and appropriate R&D. Based on these findings, this study concludes that SMEs in Bali can improve their performance by collaborating with triple helix model agents.
Copyright (c) 2025 Gusti Ayu Trisna Pebrianti, Putu Novidiyanti, I Dewa Made Endiana, Luh Komang Merawati, I Ketut Sunarwijaya (Author) https://creativecommons.org/licenses/by/4.0
A Phenomenological Study Of The Implementation Of Accountability In Micro, Small, And Medium Enterprises In Gianyar Regency
This study examines how micro, small, and medium enterprises (MSMEs) in the handicraft sector of Gianyar Regency understand and implement financial accountability, particularly in relation to the Financial Accounting Standards for Entities without Public Accountability (SAK‑ETAP). A qualitative phenomenological approach was applied through in‑depth interviews, observation, and documentation involving 12 MSME owners/managers who hold a taxpayer identification number and have operated for at least three years. The findings reveal that accountability is largely interpreted as honest and orderly recording of cash flows in simple cash books rather than compliance with formal accounting standards, constrained by limited knowledge, human resources, costs, and lack of continuous assistance. Nevertheless, there is a growing awareness that accountable financial reporting is crucial to enhance credibility and access to finance, indicating the need for sustained support and mentoring to improve the quality of MSME financial reporting.
Copyright (c) 2025 Nyoman Yudha Astriayu Widyari, Ida Ayu Komang Tiara Pratistha Sari, Putu Ayu Diah Widari Putri (Author) https://creativecommons.org/licenses/by/4.0
Enhancing MSME Tax Compliance: The Moderating Role Of Technology Readiness On The Impact Of Coretax Ease Of Use
This study examines the effect of Core Tax ease of use on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) and investigates the moderating role of technology readiness. Grounded in the Technology Acceptance Model (TAM) and the Technology Readiness Index (TRI), the study employs a quantitative approach using survey data collected from 100 MSME taxpayers registered at the North Badung Primary Tax Office. The data were analyzed using simple linear regression and moderated regression analysis. The findings indicate that Core Tax ease of use has a positive and significant effect on MSME tax compliance, suggesting that a user-friendly digital tax system reduces administrative burden and encourages voluntary compliance. Furthermore, technology readiness significantly strengthens the relationship between Core Tax ease of use and tax compliance, highlighting the importance of taxpayers’ technological preparedness in maximizing the benefits of system usability. This study contributes to digital taxation literature by integrating system usability and user readiness factors and provides practical implications for enhancing MSME tax compliance through improved digital system design and technology readiness programs.
Copyright (c) 2025 I Gusti Putu Eka Rustiana Dewi, I Kadek Bagiana (Author) https://creativecommons.org/licenses/by/4.0
Literature Review: The Effect Of Financial Literacy And Financial Inclusion On The Performance Of Micro, Small And Medium Enterprises (MSMEs)
This study aims to analyze the influence of financial literacy and financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs) using a Systematic Literature Review (SLR) approach. The review was conducted by examining fifteen research articles, including national and international scholarly publications issued between 2019 and 2025, which explicitly discuss the relationship between financial literacy, financial inclusion, and MSME performance. The results indicate that both financial literacy and financial inclusion have a positive and significant effect on improving MSME performance. Financial literacy serves as an internal factor that strengthens entrepreneurs’ ability to manage finances, while financial inclusion functions as an external factor that broadens access to formal financing sources and digital financial services. The review also reveals a synergistic relationship between the two, in which financial literacy enables MSME actors to utilize financial services effectively, whereas financial inclusion provides the means to apply such knowledge in business practice. These findings emphasize the importance of integrating financial literacy enhancement programs with financial inclusion policies to strengthen the competitiveness and sustainability of MSMEs in the digital economy era.
Copyright (c) 2025 Ni Nyoman Meita Jayantini, Ni Made Sri Yadnya Wati, Ni Kadek Dewi Sukasih (Author) https://creativecommons.org/licenses/by/4.0
Optimizing Levers of Control within Management Control Systems to Strengthen Employee Performance in Bali’s Village Credit Institutions (LPDs)
This study aims to analyze the influence of the four main components of the Levers of Control framework developed by Simons—Belief Systems, Boundary Systems, Diagnostic Control Systems, and Interactive Control Systems—on organizational performance in Village Credit Institutions (LPD) in Bali. LPDs play a strategic role in strengthening the traditional village economy, yet they face performance and governance challenges amid increasing competition in the financial services industry. The study employs a quantitative approach using random sampling techniques based on Krejcie and Morgan’s (1970) formula. From a population of 697 healthy-category LPDs, 273 questionnaires were distributed and 248 were analyzed using the Partial Least Squares (PLS) method to examine the relationships among variables. The findings show that Belief Systems and Diagnostic Control Systems do not have a significant effect on organizational performance, indicating that organizational values and performance measurement systems have not been effectively internalized into work behavior or decision-making processes. In contrast, Boundary Systems and Interactive Control Systems have a positive and significant effect on organizational performance. Clear rules and boundaries strengthen discipline and accountability, while two-way communication between leaders and employees enhances innovation, participation, and adaptability to changes in the business environment.
Copyright (c) 2025 I Gede Nyoman Carlos W. Mada, Putu Yudha Asteria Putri (Author) https://creativecommons.org/licenses/by/4.0
Audit Committee Influence on Accrual Earnings Management: The Moderating Role of Audit Quality
This study aims to examine the effect of the audit committee on accrual-based earnings management with audit quality as a moderating variable. The population of this study includes manufacturing companies in the consumer goods sector, specifically the processed food industry subsector, listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A purposive sampling technique was applied, and from the 23 companies in the population, 10 companies were selected as the sample. The study used secondary data obtained from annual reports and financial statements published on the official IDX website. A total of 40 firm-year observations were analyzed using multiple linear regression with SPSS version 27. The results indicate that the audit committee does not have a significant effect on accrual-based earnings management. In addition, audit quality does not moderate the relationship between the audit committee and accrual-based earnings management. These findings imply that the presence of an audit committee and the level of audit quality are not sufficient to reduce earnings management practices in the companies studied.
Copyright (c) 2025 Arif Rahmatullah, Titik Agus Setiyaningsih (Author) https://creativecommons.org/licenses/by/4.0
Corporate Governance Mechanisms, CEO Power, And Their Impact On Environmental Performance
This study aims to analyze the influence of institutional ownership, managerial ownership, independent commissioners, audit committees, and CEO power on the environmental performance of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Environmental performance is measured using the PROPER rating, which reflects the level of corporate compliance with environmental management standards. The population in this study consists of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research data was obtained through the purposive sampling method, with a total of 39 companies observed from annual reports and sustainability reports. Data analysis was conducted using multiple linear regression. The results show that institutional ownership, managerial ownership, and independent commissioners significantly influence environmental performance. However, the audit committee and CEO power do not have a significant effect. This study is expected to provide insights for corporate management to improve environmental performance and support business sustainability through the implementation of good corporate governance.
Copyright (c) 2025 Putu Wenny Saitri, Ni Luh Gde Novitasari, Ni Luh Rista Dewi (Author) https://creativecommons.org/licenses/by/4.0
The Role of Morality in Preventing Accounting Fraud: A Study of LPD in Karangasem District
This research explores how individual moral awareness influences efforts to reduce accounting irregularities within Village Credit Institutions (LPDs) in Karangasem District, Bali. Individual morality is conceptualized as an internal psychological factor that significantly contributes to reducing the likelihood of fraud by fostering integrity and ethical awareness in financial decision-making. The research population comprised 23 LPDs with 63 employees. Samples were selected using a purposive sampling technique, focusing on active LPDs whose administrators consisted of the Chairperson, Secretary, and Treasurer. Based on these criteria, 14 LPDs with 42 respondents were included in the final analysis. The empirical assessment employed descriptive analysis, classical assumption verification (including normality and multicollinearity checks), and simple linear regression to evaluate the proposed relationship. Findings indicate that individual morality contributes positively and significantly to reducing accounting fraud, with a regression coefficient of 0.374, a t-value of 3.810, and a p-value of 0.000, confirming the robustness of the effect. A greater sense of moral responsibility among LPD staff is therefore associated with a decline in manipulative accounting behaviors. The research findings are consistent with the Fraud Triangle (Cressey, 1953) and Fraud Hexagon (Vousinas, 2019) theories, in which individual morality plays a role in suppressing the rationalization element of fraudulent behavior. Furthermore, these results reinforce Kohlberg's (1981) theory of moral development, which places individuals with high morality in the post-conventional stage, acting based on universal ethical principles. This research emphasizes the importance of morality as a non-formal internal control mechanism in strengthening the integrity of community-based financial institutions.
Copyright (c) 2025 Putu Diah Asrida, I Gede Agus Adi Saputra, I Gusti Ayu Sukma Nitiasih (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Likuiditas Dan Pertumbuhan Penjualan Pada Struktur Modal Yang Dimoderasi Oleh Ukuran Perusahaan
Indonesia Stock Exchange (IDX) plays an important role in national economic growth by providing long-term funding sources for companies. Companies listed on the IDX have access to various financing alternatives, thus decisions regarding capital structure are very crucial. Factors that can affect a company's capital structure are liquidity and sales growth which are inseparable from the size of a company. This study was conducted on energy sector companies on the IDX from 2022-2024 because every process of producing goods or services will always require support for the provision of energy, thus the economic growth of a country is depend on the availability of energy. This study aims to provide more comprehensive view of the effect of liquidity and sales growth on capital structure with company size as a moderation variable. This study uses a purposive sampling method with a sample of 47 companies. The data analysis technique uses Moderated Regression Analysis (MRA). The results of the study found that liquidity and sales growth partially had no effect on capital structure. The moderating variable of company size is able to moderate the effect of liquidity on capital structure but is unable to moderate the effect of sales growth on capital structure.
Copyright (c) 2025 Ni Ketut Nadila Suryasari, Dewa Ayu Mas Putriari Nusantari, Ni Komang Urip Krisna Dewi, Made Yessi Puspitha (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Operating Capacity Dan Sales Growth Terhadap Financial Distress Pada Perusahaan Manufaktur Subsektor Tekstil Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022
The bankruptcy faced by state-owned textile companies stems from a decline in company performance, as indicated by inadequate capital, high levels of debt, and interest burdens. The main issue lies in the inability to repay debts, commonly known as default. The primary question addressed in this study concerns whether operational capacity (X1) impacts financial distress (Y) in manufacturing companies within the textile sub-sector listed on the Indonesia Stock Exchange from 2019 to 2022, and whether sales growth (X2) affects financial distress (Y) in the same group of companies over the same period. This study covers a total of 21 companies, with purposive sampling yielding 17 samples and 68 data points. Analytical techniques used include descriptive analysis, data quality assessment, classical assumption testing, multiple linear regression analysis, t-test, and determination analysis. The findings concluded that operational capacity has a negative and statistically significant impact on financial distress in manufacturing companies within the textile sub-sector listed on the Indonesia Stock Exchange from 2019 to 2022. Additionally, sales growth also shows a negative and significant influence on financial distress among the same group of companies during the same period
Copyright (c) 2025 Ni Luh Della Pradnyasari, Komang Krishna Yogantara, Tiara Kusuma Dewi (Author) https://creativecommons.org/licenses/by/4.0
Kinerja Accounting Department Hotel Bintang 4 Di Kabupaten Badung Ditinjau Dari Kompensasi, Kompetensi, Pengendalian Internal Dan Sistem Informasi Akuntansi
The role of the accounting department in the hospitality business is very necessary. The accounting department will assist the management in receiving information about the company's condition. The performance of the accounting department is very important, if the accounting department performs each of its duties properly and correctly, it will also have a positive impact on the company. This study was conducted to test the influence that occurs between compensation, competence, internal control and accounting information system on the performance of the accounting department. This research was conducted on the accounting department of a 4-star hotel in Badung district using a questionnaire method. The number of questionnaires processed in this study was 226 questionnaires. The data analysis technique of this study uses multiple linear analysis. Based on the results of the analysis, it was found that the variables of compensation, competence, internal control and accounting information system partially had a positive effect on the performance of the accounting department. Simultaneously, the results were obtained that compensation, competence, internal control and accounting information system together have a positive effect on the performance of the accounting department.
Copyright (c) 2025 I Nyoman Ardiana Putra, Gde Herry Sugiarto Asana, Made Yudi Darmita (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Locus Of Control, Skeptisme Profesional, Dan Motivasi Kerja Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Provinsi Bali
Copyright (c) 2025 Dewa Ayu Prisca Prandyani, I Ketut Yudana Adi, Ni Made Ernila Junipisa (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Pengetahuan Investasi, Risiko Investasi Dan Efikasi Diri Terhadap Minat Berinvestasi Di Pasar Modal Pada Mahasiswa Akuntansi Universitas Triatma Mulya
This research aims to examine the influence of auditors' professionalism and professional ethics on determining the level of materiality in audit practice. Professionalism and professional ethics are considered as two important elements that can influence the quality of decision making by auditors. This research uses quantitative methods with a survey approach to auditors who work in various agencies. Data was collected through questionnaires and analyzed using regression techniques to identify the relationship between these variables. The research results show that both auditor professionalism and professional ethics have a significant influence on the level of materiality. Auditor professionalism makes a positive contribution to determining the appropriate level of materiality, while professional ethics ensures that the decisions taken are in accordance with applicable ethical standards and principles. These findings underline the importance of training and development of professionalism and ethics in efforts to improve audit quality.
Copyright (c) 2025 Ni Ketut Wati Septiari, Made Christin Dwitrayani, Laras Oktaviani (Author) https://creativecommons.org/licenses/by/4.0
What Drives Tax Avoidance? Profitability and Governance in Indonesia’s Manufacturing Sector
This study takes a look at the manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 and how tax avoidance is related to all these other aspects. Among these considerations are the company's size, profitability, audit committee make-up, percentage of independent commissioners, and ownership by institutions. Although tax avoidance is legally permitted, it remains controversial due to its potential to reduce state tax revenues and signal weak corporate governance. The variables examined represent financial performance and governance structures to explore their impact on tax behavior. The study employs a quantitative approach using a causal-comparative design. A total of 59 manufacturing firms were selected through purposive sampling, resulting in 177 firm-year observations. Secondary data were obtained from audited annual reports. The natural logarithm of total assets is used to evaluate firm size, return on assets (ROA) is used to reflect profitability, and the effective tax rate (ETR) is used to show tax evasion. The data analysis validated the model using multiple linear regression and conventional assumption tests. The data demonstrate that profitability significantly enhances tax avoidance, indicating that highly successful enterprises are more inclined to reduce their tax liabilities through avoidance strategies. Corporate size, the proportion of independent commissioners, institutional ownership, and the audit committee do not significantly impact tax evasion operations. The findings indicate that the rules and systems within a company might not be strong enough to stop aggressive tax practices, as profit motives tend to take priority in how managers make tax decisions. This research adds to what is already known about the causes of tax avoidance in developing countries. Furthermore, it provides regulators and business stakeholders with pragmatic insights to enhance regulations and bolster oversight, thereby improving governance efficacy and increasing tax compliance.
Copyright (c) 2025 Luh Putri Mas Mirayani , Anik Yuesti , Kadek Ari Sintyadewi (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual Dan Sifat Machiavellianisme Terhadap Keputusan Etis Konsultan Pajak Di Bali
The ethical decision-making challenges posed by ethical dilemmas that undermine practitioners' credibility are common in the tax consulting profession. Although the roles of tax consultants are important, there have been several cases of unethical behavior that have raised questions about the ethical standards that are followed in this field. These examples highlight how different personal characteristics, such as emotional, spiritual, intellectual, and Machiavellian conduct, can influence tax consultants' decision-making. Examining the effects of intellectual, emotional, spiritual, and Machiavellian intelligence on the moral judgments of Bali taxpayers is the main goal of this research project. The target population for this research, which uses a quantitative methodology, is all IKPI Bali Branch members. With the aid of purposive sampling, 110 respondents made up the sample. In this work, multiple linear regression analysis is the data analysis technique used. According to the findings, Machiavellianism has a detrimental effect on tax consultants' ethical judgments, while intellectual, emotional, and spiritual intelligence have a positive impact. A total of 46 points of variation in ethical decision-making can be attributed to Machiavellianism, Emotional Intelligence, Spiritual Intelligence, and Intellectual Intelligence combined, which is estimated to be 53 points of influence.
Copyright (c) 2025 Ni Putu Candra Pratiwi , Komang Fridagustina Adnantara, Sarita Vania Clarissa (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Ukuran Perusahaan, Leverage Dan Sales Growth Terhadap Manajemen Laba
This study aims to analyze the effect of firm size, leverage, and sales growth on earnings management in basic materials sector companies listed on the Indonesia Stock Exchange during the period of 2021-2023. The research employs panel data regression analysis using both Random Effect Model approaches. The findings reveal that firm size has a positive and significant effect on earnings management, indicating that larger companies tend to engage in better earnings management practices. In contrast, leverage and sales growth do not exhibit a significant impact on earnings management. These results provide valuable insights for companies in managing financial reports and enhancing transparency to investors, as well as offering recommendations for stakeholders to pay closer attention to the firm size factor in earnings management practices.
Copyright (c) 2025 Sang Ayu Putu Hary Suryaningrum, Ni Made Intan Priliandani , Cokorda Krisna Yudha (Author) https://creativecommons.org/licenses/by/4.0
Analisis Persepsi Masyarakat Dalam Pemilihan Produk Perbankan
This study explores community perceptions in selecting banking products offered by KSP Bangkung Sari, a local savings and loan cooperative that plays a crucial role in promoting financial inclusion. As a microfinance institution, KSP Bangkung Sari offers two flagship savings products—SIMAPAN (Simpanan Masa Depan Bangkung Sari) and SIJAKOP (Simpanan Berjangka Koperasi Bangkung Sari)—designed to help individuals manage their finances more effectively. Using a qualitative approach, the research involved interviews with existing and potential users of both products. Findings show that public perception of SIMAPAN and SIJAKOP is generally positive, particularly in terms of deposit security, ease of access, and institutional credibility. SIMAPAN is preferred by individuals with long-term saving goals and the ability to make regular contributions, while SIJAKOP appeals to those who can deposit a lump sum and prefer fixed interest returns. Several key factors influence community perceptions: (1) level of financial literacy, (2) personal or close contacts' experiences, (3) information and promotion efforts by the cooperative, (4) trust in the cooperative institution, and (5) suitability of the product to personal financial needs. The study recommends enhancing financial education, improving staff communication and service quality, and tailoring marketing strategies to target segments. Regular product evaluations are also suggested to ensure continued relevance. Future studies could employ a quantitative or mixed-method approach to strengthen these qualitative findings and measure the impact of each influencing factor
Copyright (c) 2025 Ni Luh Gede Suarini, Adisti Maharani Krisna (Author) https://creativecommons.org/licenses/by/4.0
Reaksi Saham Perusahaan LQ-45 yang Terdaftar di BEI terhadap Peristiwa Peluncuran Badan Pengelola Investasi Daya Anagata Nusantara (BPI Danantara)
This research analyzes the differences in abnormal return and trading volume activity before and after the launch event of the Badan Pengelola Investasi Daya Anagata Nusantara (BPI Danantara) on the LQ-45 index stocks in the Indonesia Stock Exchange. The data analysis method used is an event study with an observation period of 11 days. Statistical testing was conducted using the SPSS application to compare abnormal return and trading volume activity (TVA) before and after the event. The results show that there is no significant difference in abnormal return before and after the launch of BPI Danantara. However, there is a significant difference in trading volume activity before and after the event.
abnormal return, trading volume activity, BPI Danantara
Copyright (c) 2025 Ni Wayan Lady Andini, Ni Putu Yeni Ari Yastini, Ni Kadek Cahya Dwi Utami, I Wayan Adnyana (Author) https://creativecommons.org/licenses/by/4.0
Transformasi Digital UMKM: Analisis Pengaruh Pemanfaatan E-Commerce terhadap Kinerja UMKM di Sektor Kuliner Kabupaten Tabanan
This study aims to analyze the effect of e-commerce utilization on the performance of MSMEs in the culinary sector in Tabanan Regency. The background of this research is based on the importance of digital transformation as an effort to improve the competitiveness and sustainability of MSMEs in the digital economy era. This research uses a quantitative approach with a survey method through distributing questionnaires to MSME players who have utilized e-commerce in their business operations. The sample was determined by probability sampling method with stratified random sampling technique and the data was analyzed using simple linear regression. The results showed that e-commerce utilization had a positive and significant effect on business performance in the culinary sector in Tabanan Regency, with a positive parameter coefficient value of 0.306 with a significance of 0.000 <0.05. This finding indicates that the higher the level of e- commerce utilization by business actors, the better their business performance, both in terms of increased sales, operational efficiency, and customer satisfaction. Based on these results, it is suggested that MSMEs should be more active in integrating e-commerce into their business strategies in a sustainable manner. In addition, local governments and related parties are expected to increase support in the form of digital training, access to technology, and mentoring so that the digitalization of MSMEs can run more optimally and evenly.
e-commerce, MSME performance, digital transformation, culinary sector, Tabanan.
Copyright (c) 2025 Putu Diah Asrida , I Gede Agus Adi Saputra , Komang Nanda Cakra Wibawa (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Audit Internal, Whistleblowing System, Dan Moralitas Individu Pada Pencegahan Fraud Di LPD Sekecamatan Kediri
Fraudulent practices have become an issue that threatens the integrity and sustainability of organizations in various sectors, including microfinance institutions, such as Lembaga Perkreditan Desa in Bali. If not addressed immediately, this problem has the potential to cause greater losses on an ongoing basis. This study aims to reveal the effect of internal audits, whistleblowing systems, and individual morality on fraud prevention at Lembaga Perkreditan Desa (LPD) in the Kediri sub-district. The method used is a quantitative approach with data collection through questionnaires distributed to 61 respondents at LPD. Data analysis uses multiple linear regression to determine the effect of each independent variable on the dependent variable, which is fraud prevention. The results showed that internal audits, whistleblowing systems, and individual morality have a positive effect on fraud prevention. This research is expected to provide deep insight into the steps that need to be taken to improve transparency and accountability in financial management in LPDs.
internal audit, whistleblowing system, individual morality, fraud prevention
Copyright (c) 2025 Ayu Dita Karolina Putri, Eka Putri Suryantari, Luh Diah Citraresmi Cahyadi (Author) https://creativecommons.org/licenses/by/4.0
Memahami Keterkaitan Financial Well Being, Financial Behavior Dan Financial Literacy
This study aims to examine the relationship between financial behavior, financial literacy, and financial well-being among individuals, specifically micro, small, and medium enterprises (SMEs). Using a qualitative approach, this research explores how financial management habits, financial knowledge, and financial conditions affect the financial well-being of SME owners. Data were collected through in-depth interviews with 100 SME owners in Denpasar, Bali, in 2024. The results show that SME owners with good financial behavior tend to have better financial well-being, characterized by structured financial management and the ability to plan for their financial future. Additionally, a high level of financial literacy contributes to the SME owners' ability to manage both their personal and business finances, which in turn improves their financial well-being. This study highlights the importance of financial behavior and financial literacy in enhancing the financial well-being of SMEs. Therefore, it is essential for SME owners to improve their financial literacy and financial behavior to strengthen their financial resilience and improve their financial well-being in the face of economic uncertainty.
Copyright (c) 2025 Putu Adella Febrinata, Kadek Indah Kusuma Dewi, Ni Luh Putu Widhiastuti, Sagung Oka Pradnyawati, Ni Komang Tri Agustini (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023
A good financial report is a financial report that has integrity for the information it contains. The integrity of financial statements is a financial report that displays the actual condition of a company, without anything being covered or hidden. This study aims to test and obtain empirical evidence regarding the effect of corporate governance, company size and leverage on the integrity of financial statements in mining sector companies listed on the Indonesia Stock Exchange. The population in this study were mining sector companies listed on the IDX in 2021-2023 with a research sample of 60 which were determined based on the purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that corporate governance, namely the audit committee, has a positive effect, but independent commissioners and institutional ownership have no effect on the integrity of financial statements. Meanwhile, company size has a positive effect while leverage has a negative effect on the integrity of financial statements. For further research, it can be carried out in other companies that have not been previously studied by increasing the number of companies and extending the research year and adding independent variables to the research conducted to find out other reasons that can affect the integrity of financial statements such as audit tenure, financial distress or the proportion of managerial ownership.
Financial Statement Integrity, Corporate Governance, Company Size, Leverage
Copyright (c) 2025 Ni Putu Yuria Mendra, I Putu Edy Arizona, Ni Putu Sintya Paramitha Indraswari (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Net Profit Margin, Price Earning Ratio, dan Return On Asset Pada Return Saham Perusahaan Consumer Goods yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021-2023
Stock return is the profit obtained by investors from the capital invested or investment made in a company. Stock returns in a company can be influenced by several factors, such as net profit margin, price-earnings ratio, and return on assets. The research method used is a quantitative approach with secondary data. The population in this study was conducted at consumer goods companies listed on the Indonesian Stock Exchange (IDX) in 2021–2023, which consisted of 23 companies. The method of determining the sample was carried out using certain criteria, and 69 samples were obtained. The data analysis technique used in this study is multiple linear regression analysis, with the analytical tool being SPSS version 24. This study found that the net profit margin, the price-earnings ratio, and the return on assets all have a positive and significant effect on the stock returns of IDX consumer goods companies in 2021-2023.
Net Profit Margin, Price Earning Ratio, Return on Asset, Stock Exchange
Copyright (c) 2025 Ni Kadek Tiwik Pratiwi, Putu Aristya Adi Wasita, Ni Luh Putu Sri Purnama Pradnyani (Author) https://creativecommons.org/licenses/by/4.0