Jurnal Akuntansi Bisnis Pelita Bangsa

Pengaruh Sistem Informasi Akuntansi, Inklusi Keuangan, Dan Fintech Terhadap Kinerja Keuangan UKM Dimoderasi Literasi Keuangan

2026-02-03T11:02:56+00:00

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, inklusi keuangan dan financial technology serta literasi keuangan sebagai pemoderasi terhadap kinerja keuangan pelaku Usaha Kecil dan Menengah (UKM) di Kota Tasikmalaya. Metode pengambilan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian terdiri dari 91 responden yang telah terdaftar di Dinas Koperasi dan UKM Kota Tasikmalaya, memiliki profil usaha yang lengkap untuk penelitian, dan telah menggunakan sistem informasi akuntansi, pendanaan dari lembaga keuangan, serta financial technology pada kegiatan usahanya. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data dalam penelitian ini menggunakan Analisis SEM PLS (Partial Least Square). Hasil penelitian menunjukkan sistem informasi akuntansi, inklusi keuangan dan financial technology memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Serta literasi keuangan mampu memoderasi (memperkuat) pengaruh sistem informasi akuntansi, inklusi keuangan dan financial technology terhadap kinerja keuangan.

Underwriter Reputation and Underpricing: Navigating the Moderating Effects of Company Size

2026-02-03T11:02:56+00:00

This study investigates the influence of underwriter reputation and company size on IPO underpricing, as well as the moderating effect of company size on the relationship between underwriter reputation and IPO underpricing. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the analysis was conducted on IPO data from 2020-2024. The results reveal that underwriter reputation has a significant negative effect on IPO underpricing, indicating that reputable underwriters can reduce initial return volatility. However, company size does not have a significant direct impact on IPO underpricing. Furthermore, the moderating analysis shows that company size significantly strengthens the negative relationship between underwriter reputation and IPO underpricing, suggesting that larger firms with reputable underwriters tend to experience more stable IPO pricing. These findings contribute to the literature by highlighting the combined role of firm size and underwriter credibility in mitigating IPO underpricing, providing implications for issuers, investors, and policymakers in emerging markets.

Keywords: Underwriter Reputation, Company Size, IPO Underpricing, Moderation Effect, PLS-SEM

Debt Maturity and Financial Report Quality: A Dual Approach to Enhancing Investment Efficiency

2026-02-03T11:02:56+00:00

This study examines the impact of Financial Report Quality (FRQ) on Investment Efficiency (IE), with Debt Maturity (DM) as a moderating variable. High-quality financial reporting is expected to reduce information asymmetry and support optimal investment decisions, while the structure of debt maturity may strengthen or weaken this relationship. The research uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2024. The sample is selected using purposive sampling, resulting in a final set of firms that meet the criteria for analysis. Variables are measured using established proxies, and the data is analyzed with Partial Least Squares (PLS) to test measurement validity, reliability, and structural relationships. Results indicate that FRQ significantly enhances IE, and DM plays a moderating role in strengthening this relationship. The findings provide practical implications for corporate managers in structuring financial reporting and debt maturity to achieve better investment efficiency. This research also contributes to the literature by integrating FRQ and DM within the investment efficiency framework.

Pengaruh Likuiditas, Intensitas Persediaan, dan Kepemilikan Manajerial terhadap Agresivitas Pajak

2026-02-03T11:02:56+00:00

Tujuan penelitian ini adalah untuk mengetahui bagaimana likuiditas, intensitas persediaan, dan kepemilikan manajerial dapat mempengaruhi agresivitas pajak. Data sekunder berupa laporan keuangan (annual report) yang diakses melalui Bursa Efek Indonesia (BEI) digunakan dalam analisis kuantitatif ini. Populasi penelitian ini adalah perusahaan Concumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2022 sampai 2024. Sampel sebanyak 30 perusahaan dengan 90 data diperoleh menggunakan metode purposive sampling dengan tiga kriteria penelitian yang telah ditentukan sebelumnya. Metode analisis data yang digunakan adalah analisis regresi linier berganda dengan IBM SPSS 31. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh negative signifikan, intensitas persediaan tidak berpengaruh terhadap agresivitas pajak, dan kepemilikan manajerial berpengaruh positif signifikan terhadap agresivitas pajak. Serta likuiditas, intensitas persediaan, dan kepemilikan manajerial secara simultan dapat mempengaruhi agresivitas pajak.

The nexus between Capital Structure, profitability, and environmental performance: empirical evidence from Indonesia

2026-02-03T11:02:56+00:00

This study investigates the nexus between capital structure, profitability, and environmental performance among companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The objective is to analyze how financial leverage and environmental performance influence profitability, as well as the mediating role of profitability in linking capital structure to environmental performance. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) on 126 companies, the results show that capital structure negatively affects profitability and environmental performance, while environmental performance positively influences profitability. Profitability significantly mediates the relationship between capital structure and environmental performance, supporting both the Trade-Off and Stakeholder Theories. The findings emphasize the need for firms to maintain optimal leverage and integrate sustainability strategies to enhance long-term profitability and corporate value.

The Cash Flow Advantage: Examining Cash Turnover's Moderating Effect on the Profitability Impact of Receivables and Inventory Turnover

2026-02-03T11:02:56+00:00

Efficient working capital management is essential for improving firm profitability, particularly in capital-intensive industries such as pharmaceuticals. This study aims to examine the effects of receivables turnover and inventory turnover on profitability, with cash turnover positioned as a moderating variable. The analysis is conducted on panel data from pharmaceutical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Panel least squares regression is applied to evaluate both direct and moderating relationships among the variables. The findings show that receivables turnover does not have a significant effect on profitability, whereas inventory turnover has a positive and significant influence. Cash turnover exhibits a limited moderating role in the relationship between both receivables turnover and inventory turnover with profitability. These results indicate that operational efficiency in inventory management plays a more critical role in enhancing profitability than liquidity rotation alone. The study highlights the complexity of financial decision-making in the pharmaceutical sector and provides empirical insights for managers in optimizing working capital strategies.

Industry Matters: The Impact of Business Nature on Tax Avoidance and Financial Fraud Dynamics

2026-02-03T11:02:56+00:00

This study investigates the effect of tax avoidance (TA) on financial statement fraud (FD) and examines the moderating role of the nature of industry (NI) among publicly listed companies in Indonesia from 2021 to 2024. Using a sample of 150 firm-year observations from manufacturing and service sectors, the analysis employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and moderated relationships. The results reveal that TA has a positive and significant influence on FD, suggesting that aggressive tax strategies increase the likelihood of fraudulent financial reporting. Furthermore, NI significantly moderates this relationship, with higher industry complexity and discretion strengthening the TA–FD link. These findings support agency theory and the fraud triangle framework, indicating that managerial opportunism, facilitated by industry characteristics, can escalate fraudulent behaviors. This study provides important implications for regulators, auditors, and policymakers to incorporate both firm-specific and industry-level risk indicators in fraud prevention strategies.

Does Size Matter? Examining the Role of Firm Size in the Relationship Between Previous Audit Opinions and Going Concern Audit Quality

2026-02-03T11:02:56+00:00

This study investigates the influence of company size, solvency, and profitability on going-concern audit opinions and examines the moderating role of audit firm size. Data from 72 firm-year observations of manufacturing companies listed on the Indonesia Stock Exchange (2022–2024) were analyzed using logistic regression. The results show that company size has a significant negative effect on going-concern audit opinions, while solvency and profitability do not have significant direct effects. However, audit firm size significantly strengthens the relationship between profitability, solvency, and company size with going-concern opinions. The findings confirm that auditors’ judgments are influenced not only by financial performance but also by auditor capacity and independence. This study contributes to the audit quality literature by integrating firm-specific and auditor-specific determinants of going-concern evaluations in emerging markets.

Aged to Perfection: How Company Age Moderates the Relationship Between Size and Financial Reporting Timeliness

2026-02-03T11:02:57+00:00

This study examines the influence of company size and company age on financial reporting timeliness and explores whether company age moderates this relationship. Data were obtained from 22 property and real estate companies listed on the Indonesia Stock Exchange during 2022-2024. Descriptive statistics and moderated regression analysis were applied to evaluate the relationships between firm characteristics and audit delay. The findings indicate that larger and older companies report more promptly, suggesting that organizational scale and maturity enhance reporting efficiency. Furthermore, company age strengthens the positive impact of firm size on reporting timeliness, implying that mature firms can better manage the complexity associated with larger operations. These results support the Resource-Based View and Organizational Life Cycle Theory, highlighting how resources and experience jointly improve financial reporting discipline. The study contributes to developing corporate governance and reporting efficiency literature in emerging markets.