Jurnal Mutiara Ilmu Akuntansi
type: channel
description: Jurnal Mutiara Ilmu Akuntansi (JUMIA), yang teleh memeiliki e-ISSN: 2964-9943, p-ISSN: 2964-9722 merupakan Jurnal yang diterbitkan oleh Lembaga Pengembangan Kinerja Dosen. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli dan Oktober. Misi dari Jurnal Mutiara Ilmu Akuntansi (JUMIA) adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terakreditasi SINTA 3 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 355/DST/D.D1/HM.01.01/2026 tanggal 24 Juli 2026, tentang Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode 3 Tahun 2025), dimulai dari Volume 2 Nomor 1 Tahun 2024 sampai Volume 6 Nomor 2 Tahun 2028. Indexed by: Journal Sponsors and Partners :
publisher: Lembaga Pengembangan Kinerja Dosen
language: en-US
publication name: Jurnal Mutiara Ilmu Akuntansi
issn: 2964-9722
items: Tanpa Standar, Tanpa Akuntan: Potret Buram Tata Kelola Keuangan Yayasan Nirlaba di Kabupaten Tanah Datar
items: Analisis Keuangan 11 Perusahaan Non-Finansial yang Terdaftar di Bei Sebelum dan Sesudah Melakukan Akuisisi di Tahun 2025
items: Analisa Penggunaan Sistem Accurate dalam Pencatatan Transaksi Pembelian Semen pada PT XYZ
items: Analisis Kinerja Keuangan Pt Unilever Indonesia Tbk Berdasarkan Current Ratio, Debt to Equity Ratio, Return on Assets, dan Return on Equity Periode 2023–2025
items: Pengaruh Engagement di Sosial Media, Kepercayaan Merek, dan Kepuasan Pelanggan Terhadap Loyalitas Merek Nescafé
items: Peran Sistem Informasi Akuntansi dalam Mempermudah Pengelolaan Keuangan Umkm di Era Digital untuk Meningkatkan Kinerja Usaha
items: Evaluasi Perhitungan Harga Pokok Produksi pada Umkm Es Puter Sungai Duren
items: Reaksi Pasar terhadap Kinerja Keuangan dan Keberlanjutan
items: Analisis Pengaruh Kompetensi Komite Audit dan Transformasi Digital terhadap Kualitas Pelaporan Keuangan pada Perusahaan Sub-Sektor Perbankan yang Tercatat di Bursa Efek Indonesia Tahun 2020-2024
items: Pengaruh Akuntabilitas dan Pengawasan terhadap Pengelolaan Dana Desa di Kabupaten Alor
items: Pengaruh Transfer Pricing, Komite Audit, dan Capital Intensity terhadap Tax Avoidance
items: Pengaruh Capital Intensity, Leverage dan Inventory Intensity terhadap Effective Tax Rate pada Perusahaan Sektor Consumer Non-Cyclicals di BEI Tahun 2022-2024
items: Pengaruh Beban Pajak, Profitabilitas dan Leverage terhadap Keputusan Transfer Pricing pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2022-2024
items: Pengaruh Harga Transfer, Intensitas Modal, dan Thin Capitalization Terhadap Agresivitas Pajak Sektor Perindustrian di BEI 2022–2024
items: Dampak Liquidity dan Capital Intensity dengan Ukuran perusahaan sebagai Pemoderasi Terhadap Effective Tax Rate pada Sektor Property dan Real Estate
items: Pengaruh Leverage, Likuiditas, dan Capital Intensity terhadap Manajemen Pajak Emiten Idx Sektor Energi Periode 2022–2025
items: Pengaruh Return on Asset, Current Ratio, dan Sales Growth terhadap Financial Distress pada Perusahaan Consumer Cyclicals di BEI Tahun 2022–2025
items: Pengaruh Audit Tenure, Audit Report Lag, dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024
items: Analisis Faktor Yang Memengaruhi Manajemen Pajak pada Emiten Real Estate di Bursa Efek Indonesia
items: Do Audit Committees and Institutional Ownership Constrain Earnings Management in Sustainability Reporting?
items: ESG Performance and Earnings Management: Does Board Diversity Matter?
items: Do Audit Quality, Audit Tenure, and ESG Disclosure Enhance Earnings Quality? The Conditional Role of Firm Risk
items: Does Environmental Management Accounting Enhance Financial Performance? The Role of Green Innovation

Tanpa Standar, Tanpa Akuntan: Potret Buram Tata Kelola Keuangan Yayasan Nirlaba di Kabupaten Tanah Datar
type: item
description: This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.
creator: Sri Adella Fitri
creator: Salwa Assyfa Yusri
creator: Suci Rahmadani
creator: Viola Agnesya
creator: Zainia Jannah
creator: Indri Nazwah Ari Syahputri
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 4
number: 3
starting page: 01
ending page: 12
doi: 10.55606/jumia.v4i3.4360

Analisis Keuangan 11 Perusahaan Non-Finansial yang Terdaftar di Bei Sebelum dan Sesudah Melakukan Akuisisi di Tahun 2025
type: item
description: This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.
creator: Yosep Eka Putra
creator: Intan Salsabilla
creator: Dhilsy Faisya Azzahra
creator: Diva Avivah
creator: Claudea Amanda
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 4
number: 3
starting page: 13
ending page: 30
doi: 10.55606/jumia.v4i3.4385

Analisa Penggunaan Sistem Accurate dalam Pencatatan Transaksi Pembelian Semen pada PT XYZ
type: item
description: This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.
creator: Dea Devira Veronika
creator: Muslimin Muslimin
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 4
number: 3
starting page: 31
ending page: 40
doi: 10.55606/jumia.v4i3.4393

Analisis Kinerja Keuangan Pt Unilever Indonesia Tbk Berdasarkan Current Ratio, Debt to Equity Ratio, Return on Assets, dan Return on Equity Periode 2023–2025
type: item
description: This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.
creator: Ghina Attikah
creator: Rinda Syaharani
creator: Rifki Gismanyan
creator: Eko Edy Susanto
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 4
number: 3
starting page: 41
ending page: 53
doi: 10.55606/jumia.v4i3.4397

Pengaruh Engagement di Sosial Media, Kepercayaan Merek, dan Kepuasan Pelanggan Terhadap Loyalitas Merek Nescafé
type: item
description: This study aims to examine the effect of Social Media Brand Engagement, Brand Trust, and Customer Satisfaction on Nescafé Brand Loyalty. A quantitative approach was employed using a explanatory research. Data were collected through questionnaires distributed to Nescafé consumers and analyzed using multiple linear regression with SPSS. The results indicate that Social Media Brand Engagement has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). Customer Satisfaction also has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). In contrast, Brand Trust does not have a significant effect on Nescafé Brand Loyalty, as indicated by a significance value of 0.506 (> 0.05). The coefficient of determination (R²) shows that Social Media Brand Engagement, Brand Trust, and Customer Satisfaction explain 61.2% of the variation in Nescafé Brand Loyalty, while the remaining 38.8% is influenced by other factors not included in this study. The findings suggest that consumer engagement on social media and customer satisfaction play important roles in strengthening brand loyalty toward Nescafé. Therefore, companies should focus on improving social media engagement strategies and maintaining customer satisfaction to enhance consumer loyalty.
creator: Salsabila Tiara Maharani
creator: Cristiawan Hendratmoko
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-09
publication date: 2026-07-09
volume: 4
number: 3
starting page: 54
ending page: 72
doi: 10.55606/jumia.v4i3.4399

Peran Sistem Informasi Akuntansi dalam Mempermudah Pengelolaan Keuangan Umkm di Era Digital untuk Meningkatkan Kinerja Usaha
type: item
description: Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.
creator: Viky Zakiyatus Sariroh
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-10
publication date: 2026-07-10
volume: 4
number: 3
starting page: 73
ending page: 78
doi: 10.55606/jumia.v4i3.4402

Evaluasi Perhitungan Harga Pokok Produksi pada Umkm Es Puter Sungai Duren
type: item
description: This study aims to evaluate the calculation of the Cost of Goods Manufactured (COGM) at Es Puter Sungai Duren Micro, Small, and Medium Enterprise (MSME) as a basis for determining selling prices and measuring business profitability. The research applies the process costing method by identifying production cost components, including direct material costs, direct labor costs, and manufacturing overhead costs. The calculation results indicate that the total production cost for producing 200 cups of ice cream is IDR 575,000, resulting in a cost of goods manufactured of IDR 2,875 per cup. When the product is sold at a price of IDR 5,000 per cup, the MSME generates total revenue of IDR 1,000,000 and a gross profit of IDR 425,000. The analysis shows that the business has a favorable level of profitability with a gross profit margin of 42.5%. Therefore, an accurate calculation of the cost of goods manufactured can assist MSME owners in setting competitive selling prices, improving cost efficiency, supporting business sustainability, and increasing overall financial performance.
creator: Pina Delta
creator: Sukma Yanti
creator: Anita Anita
creator: Mellya Embun Baining
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-13
publication date: 2026-07-13
volume: 4
number: 3
starting page: 79
ending page: 90
doi: 10.55606/jumia.v4i3.4401

Reaksi Pasar terhadap Kinerja Keuangan dan Keberlanjutan
type: item
description: This study aims to empirically examine the effect of profitability, proxied by Earning Per Share (EPS) and Return on Assets (ROA), along with Environmental, Social, and Governance (ESG) disclosure on stock returns. Grounded in Signaling Theory and Stakeholder Theory, this quantitative research focuses on public companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic period from 2022 to 2023. The sampling technique utilized a purposive sampling method with strict criteria, including the availability of annual reports, officially published ESG disclosure scores on the Bloomberg portal, and historical stock price data from Yahoo Finance. Based on this selection process, a total of 126 observational data points were obtained from 63 sample companies over the two-year observation period. Data analysis was conducted by applying a multiple linear regression method, having previously fulfilled the classical assumption tests for econometric feasibility. The results of the partial statistical testing indicate that profitability measured by EPS has a positive and significant effect on stock returns, signifying that domestic investors remain highly responsive to fundamental earnings per share as a primary signal in investment decisions. Conversely, profitability measured by internal asset efficiency (ROA) and non-financial transparency initiatives through ESG disclosure were proven to have no significant effect on the fluctuation of corporate stock returns. These findings highlight a trend in the Indonesian capital market where market participants are oriented towards short-term financial gains and have not fully considered ESG sustainability commitments as major determinants of stock valuation.
creator: Alvania Putri Medyati
creator: Harti Budi Yanti
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 4
number: 3
starting page: 91
ending page: 110
doi: 10.55606/jumia.v4i3.4405

Analisis Pengaruh Kompetensi Komite Audit dan Transformasi Digital terhadap Kualitas Pelaporan Keuangan pada Perusahaan Sub-Sektor Perbankan yang Tercatat di Bursa Efek Indonesia Tahun 2020-2024
type: item
description: The dynamic nature of the banking industry, characterized by high transaction complexity and vulnerability to information asymmetry, demands robust oversight mechanisms to mitigate the risk of financial reporting manipulation. This study empirically examines the effect of audit committee competence and digital transformation on the financial reporting quality of banking sub-sector companies in Indonesia. A quantitative approach was applied using secondary data from the annual reports of banking entities listed on the Indonesia Stock Exchange for the 2020–2024 period. Through a purposive sampling technique, 79 firm-year observations were analyzed using multiple linear regression. The statistical results demonstrate that audit committee competence partially has no significant effect on financial reporting quality (t = -1.570; p = 0.121), indicating that formal accounting expertise often reflects administrative compliance rather than substantial oversight effectiveness. Conversely, digital transformation exhibits a positive and significant effect (t = 2.371; p = 0.020), confirming that technological implementation, such as cloud computing and big data analytics, fundamentally suppresses managerial bias and enhances data transparency. Simultaneously, the interaction of these variables significantly influences the reliability of financial reporting (F = 4.090; p = 0.021). The findings conclude that the governance effectiveness of the audit committee strictly requires synergy with information technology capabilities. Practically, this study recommends that banking entities sustainably strengthen investments in integrated accounting information systems and urges stakeholders to consider digital maturity as a primary indicator when evaluating the credibility of financial statements.
creator: Firda Indah Cahya Aulia
creator: Sudrajat Sudrajat
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-24
publication date: 2026-07-24
volume: 4
number: 3
starting page: 111
ending page: 128
doi: 10.55606/jumia.v4i3.4422

Pengaruh Akuntabilitas dan Pengawasan terhadap Pengelolaan Dana Desa di Kabupaten Alor
type: item
description: This study aims to analyze the effect of accountability and supervision on the management of Village Funds in Teluk Mutiara District, Alor Regency. Village Funds are an important fiscal instrument to support rural development and community empowerment, thus requiring accountable and well-supervised governance. This research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 24 village officials directly involved in Village Fund management, including village heads, secretaries, treasurers, and related staff. The sampling technique used was saturated sampling. Data analysis was conducted using multiple linear regression to examine both partial and simultaneous effects of independent variables on the dependent variable. The results indicate that accountability has a positive and significant effect on Village Fund management, while supervision also has a positive effect with varying levels of significance. Simultaneously, accountability and supervision significantly influence the quality of Village Fund management. These findings highlight that improving accountability and effective supervision can enhance transparency, administrative order, and compliance in Village Fund management. This study is expected to contribute to improving village financial governance practices.
creator: Neneng M. Komaria
creator: Loggar Bhilawa
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-27
publication date: 2026-07-27
volume: 4
number: 3
starting page: 129
ending page: 140
doi: 10.55606/jumia.v4i3.4424

Pengaruh Transfer Pricing, Komite Audit, dan Capital Intensity terhadap Tax Avoidance
type: item
description: This study aims to examine and analyze the effect of transfer pricing, audit committee, and capital intensity on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2020-2024 period. This research employed a quantitative method using secondary data obtained from annual reports and financial statements of the companies. The population of this study consisted of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during 2020-2024. The sampling technique used was purposive sampling, resulting in 25 companies with a total of 125 observations that met the research criteria. The analytical methods included descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 24. The results indicate that: (1) transfer pricing has a positive and significant effect on tax avoidance; (2) the audit committee has a positive and significant effect on tax avoidance; (3) capital intensity has a positive and significant effect on tax avoidance; and (4) transfer pricing, audit committee, and capital intensity simultaneously have a significant effect on tax avoidance.
creator: Avriliani Dwi Septiana
creator: David Pangaribuan
creator: Yayan Hendayana
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-30
publication date: 2026-07-30
volume: 4
number: 3
starting page: 141
ending page: 154
doi: 10.55606/jumia.v4i3.4427

Pengaruh Capital Intensity, Leverage dan Inventory Intensity terhadap Effective Tax Rate pada Perusahaan Sektor Consumer Non-Cyclicals di BEI Tahun 2022-2024
type: item
description: This study aims to analyze the effect of Capital Intensity, Leverage, and Inventory Intensity on the Effective Tax Rate (ETR) of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative approach with secondary data obtained from the companies' annual financial statements. The sample was selected using purposive sampling, resulting in 156 observations. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination (R²). The results show that Capital Intensity and Inventory Intensity have a positive effect on the Effective Tax Rate, while Leverage has a negative effect. Simultaneously, the three independent variables have a significant effect on the Effective Tax Rate. These findings are expected to provide useful information for company management in developing tax strategies and to serve as a reference for future research.
creator: Putri Ayu Lestari
creator: Tri Widyastuti
creator: Pratiwi Nila Sari
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 155
ending page: 169
doi: 10.55606/jumia.v4i3.4425

Pengaruh Beban Pajak, Profitabilitas dan Leverage terhadap Keputusan Transfer Pricing pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2022-2024
type: item
description: The purpose of this study is to examine and analyze the effect of tax burden, profitability, and leverage on transfer pricing in consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2022-2024. This research employs a quantitative method, with secondary data sources obtained from the financial statements of companies listed on the Indonesia Stock Exchange. The population and sample in this study were the financial statements of consumer non-cyclical companies for the 2022-2024 period. The sampling technique used was purposive sampling, resulting in 126 processed data samples that met the criteria. The analytical methods used were descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of this study indicate that: (1) tax burden has a positive effect on transfer pricing; (2) profitability has a positive effect on transfer pricing; (3) leverage has a positive effect on transfer pricing; (4) simultaneously tax burden, profitability and leverage influence transfer pricing.
creator: Elsa Desi Saputri
creator: Tri Widyastuti
creator: Pratiwi Nila Sari
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 170
ending page: 188
doi: 10.55606/jumia.v4i3.4426

Pengaruh Harga Transfer, Intensitas Modal, dan Thin Capitalization Terhadap Agresivitas Pajak Sektor Perindustrian di BEI 2022–2024
type: item
description: This study aims to examine and analyze the influence of transfer pricing, capital intensity, and thin capitalization on tax aggressiveness among industrial sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach with purposive sampling to select companies that meet predetermined criteria. The sampling process resulted in 28 companies, producing a total of 84 observations over the three-year research period. Data were analyzed using appropriate statistical methods to examine both the partial and simultaneous effects of the independent variables on tax aggressiveness. The results indicate that transfer pricing and capital intensity individually have a positive effect on tax aggressiveness. These findings suggest that companies engaging in transfer pricing practices and having greater capital intensity tend to demonstrate higher levels of tax aggressiveness. Meanwhile, thin capitalization has no significant effect on tax aggressiveness, indicating that the use of debt financing relative to equity does not necessarily encourage aggressive tax practices in the observed companies. Simultaneously, transfer pricing, capital intensity, and thin capitalization collectively influence tax aggressiveness. The findings provide empirical evidence regarding factors associated with corporate tax aggressiveness and may serve as a reference for companies, investors, and tax authorities in understanding corporate tax management practices.
creator: Rizti Salsabila
creator: Tri Widyastuti
creator: Pratiwi Nila Sari
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 189
ending page: 205
doi: 10.55606/jumia.v4i3.4428

Dampak Liquidity dan Capital Intensity dengan Ukuran perusahaan sebagai Pemoderasi Terhadap Effective Tax Rate pada Sektor Property dan Real Estate
type: item
description: This study was to test and analyse the effect of Liquidity, and Capital Intensity on Effective Tax Rate with Firm Size as moderation on Property and Real estate Sector Companies Listed on the Indonesian Stock Exchange in 2020 – 2024. The research method used quantitative research methods. The types and sources of data obtained throughthe annual financial statements of companies listed on the Indonesian stock exchange. The phenomena of the low capacity to pay taxes in the Property and Real Estate sector is reflected in the case of PT Agung Podomoro Land Tbk, which was allegedly involved in tax avoidance practices. The company was suspected of minimizing its tax liabilities through tax evasion and was also linked to the Panama Papers, which exposed millions of documents concerning concealed assets and efforts to reduce tax obligations. Companies need to manage their liquidity and fixed asset investments optimally to ensure efficiency in meeting their tax obligations while remaining compliant with tax regulations. In addition, firm size should also be taken into consideration in financial decision-making. This study employs firm size as a moderating variable to examine the relationship between liquidity and capital intensity on the Effective Tax Rate (ETR) and uses data from Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, thereby providing more up-to-date empirical evidence compared to previous studies.
creator: Pingki Lutfiana Bella
creator: Vidiyanna Rizal Putri
creator: Rachmat Pramukty
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 206
ending page: 216
doi: 10.55606/jumia.v4i3.4429

Pengaruh Leverage, Likuiditas, dan Capital Intensity terhadap Manajemen Pajak Emiten Idx Sektor Energi Periode 2022–2025
type: item
description: This study aims to examine and analyze the effect of leverage, liquidity, and capital intensity on tax management. Effective tax management is an important strategy for companies to optimize tax obligations while maintaining compliance with applicable tax regulations. This research employs a quantitative approach using secondary data obtained from the annual financial statements of companies selected through a purposive sampling technique. A total of 144 observations that met the predetermined criteria were included in the final sample. Data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R²). The empirical findings indicate that leverage has a positive and significant effect on tax management (p < 0.05), suggesting that companies with higher debt levels tend to implement more effective tax management practices. Liquidity also has a positive and significant effect on tax management (p < 0.05), indicating that firms with stronger liquidity are better able to manage their tax obligations. Likewise, capital intensity has a positive and significant effect on tax management (p < 0.05), reflecting the role of investment in fixed assets in influencing tax planning strategies. Simultaneously, leverage, liquidity, and capital intensity have a significant effect on tax management. These findings provide empirical evidence that financial characteristics play an important role in shaping corporate tax management decisions and may serve as useful references for corporate managers, investors, and policymakers.
creator: Wulan Citra Aprillia
creator: Sumarno Manrejo
creator: Murti Wijayanti
creator: Gilbert Rely
creator: Matdio Siahaan
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 217
ending page: 232
doi: 10.55606/jumia.v4i3.4431

Pengaruh Return on Asset, Current Ratio, dan Sales Growth terhadap Financial Distress pada Perusahaan Consumer Cyclicals di BEI Tahun 2022–2025
type: item
description: This study aims to examine the effect of Return on Asset (ROA), Current Ratio (CR), and Sales Growth on Financial Distress in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This study employed a quantitative approach using secondary data obtained from the companies' annual financial statements. The sample was selected using a purposive sampling technique based on predetermined criteria, resulting in 452 observations that met the research requirements. Data analysis was conducted using descriptive statistics, classical assumption tests, correlation analysis, multiple linear regression analysis, and hypothesis testing to examine the relationships among the research variables. The results indicate that Return on Asset, Current Ratio, and Sales Growth each have a positive effect on Financial Distress. These findings suggest that increases in profitability, liquidity, and sales growth are not necessarily followed by a reduction in the risk of Financial Distress. Therefore, this condition indicates that other factors beyond the variables examined in this study may also influence the level of financial distress experienced by companies during the research period.
creator: Jasmine Jasmine
creator: Istianingsih Istianingsih
creator: Aloysius Harry Mukti
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 233
ending page: 250
doi: 10.55606/jumia.v4i3.4430

Pengaruh Audit Tenure, Audit Report Lag, dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024
type: item
description: Going concern audit opinions provide important information regarding a company's ability to continue its operations and are influenced by various audit-related factors. This study aims to examine the effects of audit tenure, audit report lag, and prior year audit opinion on going concern audit opinions in banking companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative approach was employed using binary logistic regression analysis. The sample consisted of 44 banking companies with 220 firm-year observations selected through purposive sampling. The results indicate that audit tenure has a significant negative effect on going concern audit opinions, suggesting that longer auditor-client relationships reduce the likelihood of issuing such opinions. Prior year audit opinion has a significant positive effect, indicating that companies receiving a going concern opinion in the previous year are more likely to receive the same opinion in the current year. In contrast, audit report lag does not significantly affect going concern audit opinions. These findings demonstrate that prior audit opinion is the strongest predictor of subsequent going concern opinions, while audit completion time is not an indicator of going concern risk in the banking sector. The study contributes to understanding audit-related determinants of going concern opinions in the Indonesian banking industry.
creator: Wafiyyah Septiwidya
creator: Wastam Wahyu Hidayat
creator: Uswatun Khasanah
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 251
ending page: 257
doi: 10.55606/jumia.v4i3.4432

Analisis Faktor Yang Memengaruhi Manajemen Pajak pada Emiten Real Estate di Bursa Efek Indonesia
type: item
description: This study aims to analyze the factors affecting tax management in real estate companies listed on the Indonesia Stock Exchange. The study employs a quantitative approach using a purposive sampling technique, resulting in 43 companies with 129 firm-year observations during the research period. Secondary data were obtained from the companies’ annual financial reports and analyzed using multiple linear regression. The independent variables consist of Debt Level, Fixed Asset Intensity, and Inventory Intensity, while Tax Management serves as the dependent variable. The findings indicate that, partially, Debt Level, Fixed Asset Intensity, and Inventory Intensity each have a positive effect on Tax Management. Simultaneously, the three independent variables also have a significant positive effect on Tax Management. These results suggest that companies with higher debt levels, greater investment in fixed assets, and higher inventory intensity tend to implement more effective tax management strategies while remaining compliant with applicable tax regulations. This study contributes to the literature on corporate taxation by providing empirical evidence regarding the determinants of tax management in the Indonesian real estate sector and offers practical insights for corporate managers and policymakers in optimizing tax planning strategies.
creator: Ayu Chintya Janitri
creator: Tri Widyastuti
creator: Pratiwi Nila Sari
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 258
ending page: 271
doi: 10.55606/jumia.v4i3.4433

Do Audit Committees and Institutional Ownership Constrain Earnings Management in Sustainability Reporting?
type: item
description: The increasing adoption of sustainability reporting has heightened the need for credible and transparent corporate disclosures. However, concerns remain regarding the potential use of earnings management to influence both financial performance and the reliability of sustainability information. This study aims to examine whether audit committees and institutional ownership constrain earnings management in the context of sustainability reporting. A quantitative explanatory research design was employed using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Secondary data were obtained from annual reports, sustainability reports, and corporate governance disclosures. Earnings management was measured using discretionary accruals, while audit committee characteristics and institutional ownership served as the primary independent variables. Panel data regression analysis was applied to evaluate the relationships among the variables after selecting the most appropriate estimation model. The findings indicate that effective audit committees and higher institutional ownership significantly reduce earnings management, suggesting that stronger corporate governance improves the credibility of sustainability reporting. These results reinforce the role of governance mechanisms in mitigating agency problems and enhancing reporting transparency. The study contributes to the growing literature on corporate governance and sustainability reporting while providing practical implications for regulators, investors, and corporate managers seeking to strengthen governance practices and improve the quality and reliability of sustainability disclosures.
creator: Jamian Purba
creator: Dian Sulistyorini Wulandari
creator: Salsabila Ameliani
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 272
ending page: 281
doi: 10.55606/jumia.v4i3.4447

ESG Performance and Earnings Management: Does Board Diversity Matter?
type: item
description: Environmental, Social, and Governance (ESG) performance has become an important indicator of corporate sustainability and accountability, yet its relationship with earnings management remains inconclusive. While firms with strong ESG performance are generally expected to exhibit higher financial reporting quality, previous studies have produced mixed findings regarding whether ESG initiatives effectively reduce managerial opportunism. This study aims to examine the effect of ESG performance on earnings management and to investigate whether board diversity strengthens this relationship. The study employs a quantitative research design using panel data from publicly listed non-financial companies observed during the 2021–2025 period. Secondary data are obtained from annual reports, sustainability reports, and the Refinitiv ESG database. The hypotheses are tested using panel data regression, with robustness analysis conducted through alternative estimation techniques. The findings indicate that ESG performance is negatively associated with earnings management, suggesting that firms with stronger sustainability practices are less likely to engage in opportunistic financial reporting. Furthermore, board diversity strengthens the negative relationship between ESG performance and earnings management by improving monitoring effectiveness and corporate governance quality. These findings contribute to the literature by integrating ESG performance, earnings management, and board diversity into a unified analytical framework. The study also provides practical implications for regulators, investors, and corporate managers in promoting transparent financial reporting, effective corporate governance, and sustainable business practices.
creator: Erlina Widayant
creator: Jamian Purba
creator: Meliawati Meliawati
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 4
number: 3
starting page: 282
ending page: 292
doi: 10.55606/jumia.v4i3.4446

Do Audit Quality, Audit Tenure, and ESG Disclosure Enhance Earnings Quality? The Conditional Role of Firm Risk
type: item
description: This study investigates whether audit quality, audit tenure, and Environmental, Social, and Governance (ESG) disclosure enhance earnings quality, while examining the moderating role of firm risk. The research is motivated by the increasing demand for reliable financial reporting and growing concerns over earnings management practices that undermine the credibility of corporate financial statements. Although previous studies have explored the individual effects of audit quality, audit tenure, and ESG disclosure on earnings quality, limited evidence exists regarding their combined influence and the conditional role of firm risk. This study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Secondary data are collected from annual reports, audited financial statements, and sustainability reports, and analyzed using panel data regression with moderation analysis. The findings indicate that audit quality, audit tenure, and ESG disclosure significantly improve earnings quality by reducing discretionary accruals. Furthermore, firm risk significantly moderates these relationships, suggesting that the effectiveness of audit mechanisms and sustainability reporting depends on the firm's risk profile. The study contributes to the accounting and corporate governance literature by providing an integrated framework that links audit characteristics, ESG disclosure, and firm risk in explaining earnings quality. The results also offer practical implications for regulators, auditors, corporate managers, and investors in promoting transparent financial reporting and strengthening corporate governance practices.
creator: Maulina Diyah Permatasari
creator: Vista Yulianti
creator: Lutfia Dhiya Ulhaq
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-30
publication date: 2026-07-30
volume: 4
number: 3
starting page: 293
ending page: 304
doi: 10.55606/jumia.v4i3.4448

Does Environmental Management Accounting Enhance Financial Performance? The Role of Green Innovation
type: item
description: The growing demand for sustainable business practices has encouraged companies to integrate Environmental Management Accounting (EMA) into their strategic decision-making processes to improve both environmental and financial performance. However, previous studies have reported inconsistent findings regarding the direct effect of EMA on financial performance, suggesting that other mechanisms may explain this relationship. Therefore, this study aims to examine the effect of Environmental Management Accounting on financial performance and investigate the mediating role of Green Innovation. This research employs a quantitative explanatory approach using secondary data collected from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sample is selected using purposive sampling, and the data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Environmental Management Accounting has a significant positive effect on Green Innovation and Financial Performance. Green Innovation also significantly enhances Financial Performance and partially mediates the relationship between Environmental Management Accounting and Financial Performance. These results suggest that the financial benefits of environmental accounting are realized not only through efficient environmental cost management but also through firms' ability to develop environmentally friendly products and processes. The study contributes to sustainability accounting literature by demonstrating the strategic role of Green Innovation as a mechanism linking Environmental Management Accounting to superior financial performance. The findings also provide practical implications for managers and policymakers in promoting sustainability-oriented accounting and innovation strategies to strengthen long-term corporate competitiveness.
creator: Sindik Widati
creator: Ahmad Bukhori Muslim
creator: Dwi Rahmania
rights: Copyright (c) 2026 Jurnal Mutiara Ilmu Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-30
publication date: 2026-07-30
volume: 4
number: 3
starting page: 305
ending page: 318
doi: 10.55606/jumia.v4i3.4449