Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi

PENGARUH KUALITAS LAYANAN MOBILE BANKING TERHADAP LOYALITAS NASABAH DENGAN MENGELOLA KEUANGAN PRIBADI SEBAGAI VARIABEL MODERATING

Della Amelina, Eliza Noviriani, Roshani Roshani — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the effect of service quality and ability to manage personal finances on customer loyalty of Bank Kalbar Mobile application users. The research method used is quantitative descriptive with a survey approach. Sampling was carried out using a purposive sampling technique to 97 respondents, which were obtained using the Slovin formula. Data processing was carried out using SmartPLS 4 through the Structural Equation Modeling (SEM) approach. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, as well as the ability to manage personal finances. However, the variable of managing personal finances is not able to moderate the relationship between service quality and customer loyalty. Simultaneously, service quality and managing personal finances are able to explain the effect on customer loyalty by 71.8%. This finding emphasizes the importance of improving services and financial education to strengthen customer loyalty.

Keywords: Service Quality, Customer Loyalty, Managing Personal Finances, Mobile Banking

DETERMINAN MINAT MAHASISWA AKUNTANSI DALAM MENGGUNAKAN MOBILE BANKING (STUDI KASUS DI POLITEKNIK NEGERI SAMBAS)

Tri Wahyuni, Eliza Noviriani, Roshani Roshani — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the influence of security, convenience, and benefits on the interest in using mobile banking, as well as the role of convenience as a moderating variable in students of the Corporate Financial Accounting Study Program at the Sambas State Polytechnic. The research method used is quantitative with a causal associative approach. Data were collected through an online questionnaire distributed to 190 respondents, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with SmartPLS software version 4. The results of the study indicate that benefits have a positive and significant influence on the interest in using mobile banking, while security and convenience do not have a significant effect. In addition, convenience does not act as a significant moderating variable in the relationship between security, convenience, and benefits on interest. The conclusion of this study is that generation Z, especially accounting students, prioritize functional aspects such as speed and efficiency in using mobile banking, while aspects of security, convenience, and convenience are considered standard features that should be there.

Keywords: Security, Ease Of Use, Convenience, Benefits, Interest, Mobile Banking

ANALISIS PENGARUH INFLASI, SUKU BUNGA, DAN KURS TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) 2019-2024

Andreas Purba, Jason Siswanto, Sean William Gunawan, Aulia Nurul Huda — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the influence of macroeconomic variables—inflation, the benchmark interest rate (BI 7-Day Reverse Repo Rate), and the rupiah exchange rate against the US dollar—on the movement of the Composite Stock Price Index (IHSG) in Indonesia during the period from January 2019 to December 2024. The method used is a quantitative approach with time series analysis using the Vector Error Correction Model (VECM), equipped with a stationarity test, optimal lag test, Johansen cointegration test, Granger causality test, and Impulse Response Function (IRF) and Variance Decomposition analysis. The results of the study indicate that inflation and the benchmark interest rate have a positive and significant effect on the IHSG in the short and long term, although contrary to conventional theory. The rupiah exchange rate has a negative effect on the IHSG in the short term, but turns positive in the long term. In addition, the IHSG shows a rapid adjustment mechanism towards long-term equilibrium (error correction coefficient of -53.14%). This finding emphasizes the importance of exchange rate dynamics as a dominant variable, and provides strategic implications for investors and policy makers in managing Indonesian stock market sentiment.

Keywords: Inflation, BI 7-Day Reverse Repo Rate, Rupiah/USD Exchange Rate

ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA GORONTALO DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2019-2023

Cindy Larasati, Yuwin Ali, Mentari Ariesta Iyonu — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the financial performance of the Gorontalo City Government in the 2019–2023 period using a mixed methods sequential explanatory model approach. Quantitative data were obtained from the City Budget Realization Report (LRA), balance sheet, and CAKL, analyzed using seven financial ratios: independence, degree of decentralization, dependence, PAD effectiveness, efficiency, spending activity, and PAD growth. The qualitative stage involved semi-structured interviews with informants from the City Finance Agency and taxpayers. The results showed that the average independence ratio was 40.87% (low category), the degree of decentralization was 25.97% (sufficient), financial dependence was 64.29% (very high), and PAD effectiveness was sufficient (94.34%), but efficiency decreased (104.65%) and operating expenses dominated (87.72%) compared to capital expenditures (11.99%). PAD growth fluctuated with a low average (15.35%). Qualitative analysis revealed the main factors: suboptimal financial management, low PAD due to tax and policy awareness, and a small portion of capital expenditure. In conclusion, the financial performance of Gorontalo City is not yet independent and efficient, still highly dependent on central transfers, needs to improve management, increase PAD, and increase the portion of capital expenditure to strengthen fiscal independence and regional development.

Keywords: Financial Performance, Regional Financial, Independence Ratio

PENGARUH FINANCIAL LITERACY, FINANCIAL ATTITUDE, FINANCIAL SELF-EFFICACY, DAN SELF CONTROL TERHADAP FINANCIAL BEHAVIOR DALAM PENGGUNAAN PAYLATER (STUDI KASUS PADA MAHASISWA DI KOTA BANDUNG)

Febyanti Christanto, Devyanthi Syarif — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the influence of financial literacy, financial attitudes, financial self-efficacy, and self-control on the financial behavior of students who use Paylater services in Bandung City. The research method used is a quantitative method with a non-probability sampling technique using the Snowball Sampling approach. The sample in this study consisted of 100 students taken from a student population in Bandung City of 305,421 people, based on data from the West Java BPS in 2025. The results of the study showed that partially, only the financial literacy variable had a significant effect on students' financial behavior. While the financial attitude, financial self-efficacy, and self-control variables did not have a significant effect. However, simultaneously, the four variables together had a significant effect on students' financial behavior, with a significance value of the F test of 0.009. The conclusion of this study is that financial literacy is a dominant factor that influences students' financial behavior in using Paylater services. Therefore, increasing financial understanding is very important in order to encourage wise and responsible financial behavior among students.

Keywords : Financial Literacy, Financial Behavior, Paylater, Bandung City Students

PENGARUH RETURN ON EQUITY (ROE), CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM

Samitha Serly Sugandi, Kasir Kasir — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the effect of Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) on the stock price of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) during the period 2016–2024. The research method used is quantitative with a descriptive and verification approach, as well as multiple linear regression analysis techniques. Secondary data were obtained from the company's annual report published on the official IDX website. The research sample consisted of 63 company observations that met the purposive sampling criteria. The results showed that ROE had a significant positive effect on stock prices, while CR and DER had a significant negative effect. The coefficient of determination (R²) of 56.3% indicates that the combination of the three independent variables can explain most of the variation in stock prices, while the rest is influenced by other factors outside this model.

Keywords: Return On Equity (ROE), Current Ratio (CR), Debt to Equity Ratio(DER), Stock Prices.

THE ENVIRONMENTAL COST IMPACT ON FIRM PERFORMANCE IN AVIATION SECTOR: DOES THE MANAGERIAL POWER REALLY MATTER

Lilly Anggrayni — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the effect of environmental costs on company performance with managerial power as a moderating variable in the aviation sector in Indonesia. The research method used is quantitative with a regression approach using time series data from 2016 to 2023. The sample consists of eight airline companies that meet the purposive sampling criteria, namely companies that have published annual reports and sustainability reports for more than 10 years and explicitly disclose environmental costs. The results of the study indicate that environmental costs have a significant effect on company performance. Although managerial power is not significant individually, this variable together with environmental costs simultaneously affects company performance. However, managerial power is not proven to be a moderating variable that strengthens the relationship between environmental costs and company performance. The conclusion of this study emphasizes the importance of environmental cost disclosure and the strategic role of managers in driving corporate sustainability, in line with the Triple Bottom Line theory.

Keywords: Environmental Cost, Firm Performance, Aviation Sector

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN TRANSPARANSI PUBLIK TERHADAP AKUNTABILITAS KEUANGAN DI BKAD KABUPATEN GORONTALO

Anisa Rahmatia H. Palowa, Felmi D. Lantowa, Fitria Melynsyah Yusuf — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the effect of the implementation of the Regional Financial Accounting System (SAKD) and public transparency on financial accountability at the Regional Finance and Asset Agency (BKAD) of Gorontalo Regency. The research method used is a descriptive quantitative approach with a purposive sampling technique, involving 33 respondents from BKAD employees. Data collection was carried out through a closed questionnaire and analyzed using multiple linear regression with the help of SPSS version 25. The results of the study indicate that both the implementation of SAKD and public transparency partially and simultaneously have a positive and significant effect on financial accountability. Public transparency has a dominant influence with a regression coefficient of 0.542 compared to the implementation of SAKD of 0.416. The Adjusted R² value of 0.913 indicates that both variables are able to explain 91.3% of the variation in financial accountability. The conclusion of this study shows that strengthening the accrual-based accounting system and increasing public information disclosure are strategic steps in realizing transparent and accountable regional financial governance.

Keywords: Regional Financial Accounting System, Public Transparency, Financial Accountability

PENGARUH EARNING PER SHARE, RETURN ON ASSETS DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2024

Mieke Kornelia, Kasir Kasir — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the effect of Earnings Per Share (EPS), Return on Assets (ROA), and Current Ratio (CR) on the stock prices of companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2024. The research method used is a quantitative approach with an associative method, using secondary data in the form of published annual financial reports. The analysis was carried out using multiple linear regression tests to determine the partial and simultaneous effects of these variables on stock prices. The results of the study indicate that EPS has a positive and significant effect on stock prices, while ROA has a negative and significant effect. Meanwhile, CR does not have a significant effect on stock prices. However, simultaneously, the three variables have a significant effect on stock prices. This study provides implications that earnings per share performance and asset utilization efficiency are important to consider in assessing stock prices, while company liquidity has less direct influence.

Keywords: Earning Per Share (EPS), Return On Assets (ROA), Current Ratio (CR), Stock Prices

ANALISIS TRANSPARANSI, EFEKTIVITAS, DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH BERBASIS WEBSITE PEMERINTAH DAERAH SULAWESI TENGAH

Mon, 30 Jun 2025 00:00:00 +0800

This study examines the transparency, effectiveness, and efficiency of financial management in 13 district/city governments in Central Sulawesi using a descriptive qualitative approach with the content analysis method. Data were obtained from the official website of the regional government for the 2023 budget year and measured based on transparency indicators at the planning, implementation, and reporting and accountability stages of the APBD. The results of the study show that Banggai Laut Regency has the highest transparency index (98.28%), while Toli-Toli Regency has the lowest (27.59%). The average level of financial management effectiveness reaches 93%, categorized as effective, although there are disparities between regions. The main obstacles to transparency lie in limited infrastructure and human resource capacity. These findings emphasize the importance of technological support, human resource training, and provincial government policies to encourage transparency and accountability of regional finances in a sustainable manner.

Keywords: Transparency of Financial Management, Effectiveness of Regional Finances of District/City Governments

PENGARUH KINERJA KEUANGAN, RISK BASED CAPITAL, UKURAN PERUSAHAAN,GOOD CORPORATE GOVERNANCE,DAN MAKRO EKONOMI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Ponisa Anggraini, Nensi Yuniarti , Furqonti Ranidiah , Mirra Sri Wahyuni — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to analyze the influence of financial performance, risk-based capital, company size, good corporate governance, inflation, and exchange rates on financial distress in insurance companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is a quantitative method with multiple linear regression analysis using secondary data processed with SPSS 30. The results show that financial performance and exchange rates have a significant effect on financial distress, while risk-based capital, company size, good corporate governance, and inflation do not have a significant effect. The conclusion of this study states that only financial performance and exchange rates have a significant effect on financial distress in insurance companies listed on the Indonesia Stock Exchange during the study period.

Keywords: Keywords: Financial Distress, Financial Performance, Exchange Rate, Risk Based Capital, Insurance Companies

PENGARUH STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN PERBANKKAN YANG TERDAFTAR DI BEI 2021-2023

Ferli Pebrianti, Hesti Setiorini, Yudi Partama putra, Ummul Khair — Mon, 30 Jun 2025 00:00:00 +0800

This research aims to test and prove the influence of Ownership Structure, Independent Board of Commissioners, and Audit Committee on Risk Management Disclosure. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period, consisting of 47 companies. The number of samples in this research was 32 samples determined through purposive sampling. The method used is a quantitative method processed with SPSS 30. This research analyzes banking risk management disclosures based on the COSO Enterprise Risk Management (COSO ERM) framework. The techniques and data analysis used are descriptive statistics and multiple linear regression analysis.Based on the results of the research conducted, it shows that all variables simultaneously influence risk management disclosure in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The partial research results show that the independent board of commissioners and audit committee variables have an effect on risk management disclosure, while management ownership and institutional ownership have no effect on risk management disclosure.

Keyword: Independent Board Of Commissioners, Audit Committee, Risk Management Disclosure, Ownership Structure

PENGARUH REPUTASI AUDITOR, AUDIT CLIENT TENURE DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021)

Rean Ifanto Pratama, Hernadianto Hernadianto, Ahmad Sumarlan, Ahmad Junaidi — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to determine the effect of auditor reputation, client tenure audit and opinion shopping on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research was conducted on the Indonesia Stock Exchange (IDX) by accessing the www.idx.co.id page to obtain information disclosed in the company's annual financial statements. The population in this study was 193 companies, with sampling based on certain criteria using purposive sampling techniques so that the number of samples obtained amounted to 56 companies. The statistical method used is logistic regression analysis. The results obtained from this study show that the auditor's reputation partially affects the going concern audit opinion by 0.038 which means <0.05, the client tenure audit partially has no effect on the going concern audit opinion by 0.290 >0.06, and the opinion shopping partially does not affect the going concern audit opinion by 0.093 >0.05.

Keywords: Auditor Reputation, Audit Client Tenure, Opinion Shopping, Audit Opinion Going Concern

PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN (STUDI KASUS DI BURSA EFEK INDONESIA PERIODE JANUARI 2020 HINGGA DESEMBER 2023)

Sri Asmarita, Mirra Sriwahyuni, Yudi Partama Putra — Mon, 30 Jun 2025 00:00:00 +0800

The aim of this research is to determine how macroeconomic factors affect the composite stock price index (case study on the Indonesia Stock Exchange for the period Januari 2020 to Desember 20203). The background of this research focuses on the composite stock price index on the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression with SPSS 22. The results of the study show that based on the t-test result for the inflation variable, the significance is 0.739, which means greater than 0.05. Thus, it can be concluded that the inflation variable does not affect the IHSG. For the t-test result of the interest rate variable, the significance value is 0.340, which means it is greater than 0.05. It can be concluded that the interest rate variable does not significantly affect on the IHSG. For the t-test results of the exchange rate variable, the significance is 0.000, it can be concluded that the exchange rate variable significantly affects the IHSG.

Keywords: Composite Stock Price Index, Inflation, Interest Rate, Exchange Rate

PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

Niko Ardiansyah, Dinal Eka Pertiwi, Ahmad Sumarlani — Mon, 30 Jun 2025 00:00:00 +0800

This study aims to examine the effect of profitability, leverage, and seles growth on tax avoidance in LQ-45 companies listed on the indonesia stock exchange for the 2019-2023 period. The population of this study comprises companies listed in the LQ-45 index. The sampling technique used is purposive sampling wiht specific criteria, resulting in a total of 120 samples. The type od data used is secondary data, specifically financial statement obtained from the website https://idx.com.id/, and the analysis method employed is linear regression analysis. The results of this study indicate that profitability has a negative and insignificant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, and sales growth has a positive effect on tax avoidance.

Keywords: Tax Avoidance Profitability Sales Growth.