Juara: Jurnal Riset Akuntansi

Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Go Public Sektor Properti dan Real Estate di Indonesia

Kadek Diviariesty — 2025-03-01

The phenomenon of late submission of financial reports is the basis for this research, and there are several cases of late submission of financial reports announced by the IDX related to issuers who neglected to submit their financial reports. This study aims to investigate Profitability, Public Ownership, Company Size, and Company Age that influence the timeliness of financial reporting of property and real estate sector. The research is of a quantitative nature, utilizing secondary data from the financial reports of companies obtained from the website Indonesia Stock Exchange (IDX). The population of the study consists of 78 companies, with a sample of 67 companies selected using purposive sampling method, resulting in 201 data samples. Data analysis technique in this study is Logistic Regression analysis. Overall, this study confirms that profitability, public ownership, company size, and company age play crucial roles in ensuring the timeliness of financial reporting, while audit opinion does not show a significant impact on timeliness of financial reporting.

Transformasi Profesi Akuntan di Era Artificial Intelligence (AI) : Systematic Literature Review

Sergius Fribontius Bon — 2025-03-01

This research aims to determine the impact of Artificial Intelligence (AI) on the accounting profession. This research uses the Systematic Literature Review (SLR) method to systematically evaluate previous research in order to increase the depth of analysis. Based on the results of the analysis, there were 12 articles that met the criteria. Based on the results of research using the Systematic Literature Review (SLR) method, the impact of the presence of AI on the accounting profession is, firstly, an increase in accuracy. Second, it can detect fraud. Third, increased efficiency, with AI the accounting process can be carried out more quickly and efficiently. Meanwhile, the challenges in using AI are, firstly, there are no standards for the use of AI in accounting and the rules regarding the use of AI in finance are still unclear. Second, AI cannot yet replace humans in making ethical judgments in complex situations. Third, you need to have new skills in analyzing data, understanding programming, and using AI tools. Fourth, the use of AI requires high costs.

Pengaruh Green Accounting dan Sustainability Report Terhadap Return on Assets dengan Mediasi Investasi Lingkungan

Annisa Tiara Kasih — 2025-03-01

Environmental sustainability represents a critical dimension in both business operations and societal wellbeing. Raw material companies, whose operations inherently depend on natural resources, are expected to maintain environmental standards in accordance with regulatory frameworks. This study investigates the relationship between sustainability reports and green accounting practices on return on assets, with environmental investment serving as a mediating variable. The research employs quantitative methodologies, focusing on raw goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical framework utilizes multiple linear regression, with sample selection conducted through purposive sampling, yielding 31 companies and 93 combined annual and sustainability reports that met the established criteria. The findings reveal that green accounting shows a significant positive effect on return on assets, while sustainability report has no significant effect on return on assets. Furthermore, environmental investment effectively mediates the relationship between green accounting and return on assets but fails to mediate the connection between sustainability reporting and return on assets. These results suggest that companies aligning their operational capabilities with environmental considerations can indirectly enhance their return on assets performance.

Pengaruh Profitabilitas dan Leverage Terhadap Kebijakan Dividen dengan Likuiditas Sebagai Variabel Moderasi Pada Perusahaan Badan Usaha Milik Negara (BUMN) Tahun 2020–2023

Annisa Citra Maharani — 2025-03-01

This research examines how profitability and leverage affect dividend policy with liquidity as a moderation variable. This research took a sample of Indonesian State-Owned Enterprises for the 2020-2023, especially those that have conducted an IPO (Initial Public Offering). This research uses E-Views 13 for logistic regression analysis. The secondary data, financial reports are collected through the website provided by each sample company. This research found that profitability and leverage negatively significantly affected dividend policy, liquidity successfully moderated the relationship between profitability and dividend policy, but failed to moderate the relationship between leverage and dividend policy. Therefore, the researcher's advice for investors is to analyze leverage as a consideration in investing in stocks, because leverage can affect dividend policy as well as analyze liquidity ratios that can strengthen other factors in influencing dividend policy. Then, this study uses dummy variables in proxying dividend policy so that researchers recommend that further research use other variables and proxies to obtain different results.