Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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PERAN PERSEPSI PENGGUNA DALAM MEMEDIASI ADOPSI ARTIFICIAL INTELLIGENCE (AI) DI KALANGAN MAHASISWA AKUNTANSI
Full text linkThe aim of this study is to analyze the influence of readiness and knowledge on the adoption of Artificial Intelligence (AI), as well as the mediating role of user perceptions on this influence. The Technology Acceptance Model (TAM) theory, which is a popular model for predicting people's attitudes when they decide whether or not to embrace a technology system, is used in this study. The sampling strategy employs a random sampling technique, in which the sample is selected at random to create an unrepresentative skew of the entire population. There were 439 responders in all, and the sample consisted of D3, D4, and S1 accounting students from the city of Mataram. A questionnaire is used to collect data. The clever PLS 3.0 application was utilized to apply the Partial Least Square (PLS) technique in order to evaluate the hypothesis. His research's findings demonstrate that knowledge and readiness have a favorable impact on AI adoption, that knowledge and readiness have a positive impact on AI user perceptions, and that user views can mediate the relationship between knowledge and readiness and AI adoption. This study aids in recognizing patterns in how AI is perceived in accounting settings and helps comprehend and predict how these technological advancements will affect students' capacity to adapt
GENDER DIVERSITY DAN KINERJA ESG : PERAN MODERASI GENDER EQUALITY PADA PERUSAHAAN NON KEUANGAN DI INDONESIA
Full text linkEnvironmental, Social, and Governance (ESG) issues have gained global prominence as indicators of corporate sustainability and social responsibility. Growing pressure from investors, regulators, and the public has intensified demands for transparency, accountability, and awareness of the social and environmental impacts of business activities. This study examines the effect of gender diversity on ESG performance and investigates the moderating role of gender equality in this relationship. Using regression analysis with Stata, the study analyzes 356 observations from 197 non-financial companies. The findings reveal that gender diversity does not affect ESG performance, suggesting the presence of tokenism, where the limited number of women in organizational structures results in symbolic representation rather than substantive influence in decision-making. However, gender equality significantly strengthens the relationship between gender diversity and ESG performance. To the best of the researcher’s knowledge, this is the first study in Indonesia to explore gender equality as a moderating factor in the non-financial corporate sector. Theoretically, the study contributes to a deeper understanding of Resource Dependence Theory and Contingency Theory within the sustainability and corporate governance context of developing countries. Practically, the results highlight the need for regulators and policymakers to design regulations that promote gender equality at the top management level as part of national efforts to enhance ESG performance
GLOBAL TRENDS AND THEMATIC DYNAMICS IN GREEN ACCOUNTING RESEARCH (2000–2024): A BIBLIOMETRIC ANALYSIS OF SCOPUS PUBLICATIONS
Full text linkThis study analyzed 925 Scopus-indexed documents from 2000–2024 using RStudio Bibliometrix to map trends, collaborations, and the evolution of green accounting research themes. Results show an 11.59% annual growth in publications, with Schaltegger and Gray as lead authors, and a shift in key topics from carbon accounting to biodiversity and accountability. Findings highlight a collaboration gap between developed and developing countries, and the dominance of institutions from the Global North, while engagement in developing countries remains low. This research contributes to scholarship by mapping international collaborations, understanding critical themes, and providing a roadmap for globally inclusive research. Practical implications include recommendations for cross-border collaboration and the development of integrated carbon reporting standards to drive business transitions toward sustainability. This study is limited by its data collection solely from English-language Scopus documents and its quantitative bibliometric approach. Consequently, qualitative aspects and other sources of basic data remain unexplored. Future research is recommended to incorporate content analysis and expand the data coverage for more comprehensive results
DETERMINING USER SATISFACTION REGIONAL GOVERNMENT INFORMATION SYSTEM (SIPD) USING EUCS MODEL IN REGIONAL FINANCIAL MANAGEMENT
Full text linkThis study aims to examine the factors influencing user satisfaction with the Regional Government Information System (SIPD) in Central Sulawesi Province using the End-User Computing Satisfaction (EUCS) model. This quantitative study employed a causal explanatory design with purposive sampling, involving 80 respondents consisting of Heads of Finance Subdivision and SIPD Operators from 40 Regional Device Organizations (OPD). Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with WarpPLS software. The results indicate that accuracy, ease of use, timeliness, and IT infrastructure have a significant positive effect on user satisfaction, while content, format, and privacy and security have positive but non-significant effects. These findings emphasize the importance of accurate information, user-friendly systems, timely data presentation, and robust technological infrastructure in enhancing SIPD user satisfaction. This study contributes to the development of information system quality theory and offers practical implications for local governments to improve financial governance through infrastructure strengthening and continuous content enhancement
KECENDERUNGAN WAJIB PAJAK ORANG PRIBADI UNTUK MELAKUKAN TAX EVASION: PERSPEKTIF ANALISIS MULTINOMIAL
Full text linkTax is one of the sources of state revenues that can be used for development and public services. However, the occurrence of tax evasion cases, which still frequently happen, can hinder tax revenue and its realization. Based on this, the research aims to identify the factors that may influence the tendency of Individual Taxpayers (WPOP) to engage in tax evasion. The respondents in this research are individual taxpayers. The number of individual taxpayers sampled in this research is 116. The method used for sample determination is convenience sampling, while the method for data processing is multinomial logistic regression analysis. The results of the multinomial logistic regression indicate that the variables love of money and materialism do not significantly influence the tendency of Individual Taxpayers to commit tax evasion. In contrast, the variables rational attitude and financial condition have a significant impact on the tendency of Individual Taxpayers to engage in tax evasion
PEREMPUAN DI DIREKSI, KEBANGSAAN, DAN KAPABILITAS: MAMPUKAH KOMITE AUDIT MEMBATASI AKUNTANSI KREATIF? FEMALE DIRECTORS, NATIONALITY, AND CAPABILITY: CAN AUDIT COMMITTEES CURB CREATIVE ACCOUNTING?
Full text linkCreative accounting often used by managers to deceive financial statement users for personal gain, poses a threat to transparency and accountability. This study investigates the role of corporate governance in mitigating such practices, focusing on the influence of female board members, directors' nationality, and directors' capabilities, with the audit committee as a moderating variable. Using data from Indonesian manufacturing companies during 2019–2022, multiple linear regression and Moderated Regression Analysis (MRA) were employed. The findings reveal that the presence of female directors and the capabilities of board members significantly affect the level of creative accounting, while nationality does not. Furthermore, the audit committee does not moderate the relationship between female directors and creative accounting. Practically, these findings underscore the importance of enhancing gender diversity and leadership competence to reduce manipulative accounting behavior. Theoretically, this study contributes to the body of knowledge on corporate governance and financial reporting integrity. From a policy perspective, the results offer valuable insights for regulators and investors in promoting more transparent and accountable corporate financial disclosures
KESIAPAN KOMPETENSI AUDITOR DALAM MENJAWAB TANTANGAN KUALITAS AUDIT DI ERA DIGITAL: PERAN MODERASI TEKNOLOGI CYBERSECURITY: AUDITOR COMPETENCY READINESS IN ADDRESSING AUDIT QUALITY CHALLENGES IN THE DIGITAL ERA: THE MODERATING ROLE OF CYBERSECURITY TECHNOLOGY
Full text linkThis study aims to analyze the effect of auditor competence on audit quality in the digital era with cybersecurity technology as a moderating variable. The study population is auditors working in Public Accounting Firms (KAP) throughout Surabaya. Sampling was carried out using probability sampling techniques with simple random sampling methods to ensure data representativeness. The data obtained were then analyzed quantitatively to test the relationship between auditor competence, cybersecurity technology, and audit quality simultaneously. This research uses the Structural Equation Modeling Partial Least Squares (SEM-PLS) analysis method. The results showed that auditor competence affects audit quality in the digital era. Cybersecurity technology moderates the effect of auditor competence on audit quality in the digital era
INFLUENCE OF PERCEIVED FAIRNESS AND TAX POLICY ON MOTOR VEHICLE TAX COMPLIANCE
Full text linkPrevious studies on tax compliance have primarily focused on individual and economic determinants, leaving limited understanding of how social and perceptual factors jointly influence taxpayers’ behavior. This study examines the effects of tax socialization and social environment as independent variables, with tax literacy serving as a mediating variable affecting tax compliance. It also introduces perceived fairness and tax policy as moderating variables, offering a broader analytical framework compared to prior research. Using data collected through proportional sampling in D.I. Yogyakarta and West Java, the study applies the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method to assess both direct and indirect relationships among variables. The results indicate that effective tax socialization and a supportive social environment significantly enhance tax literacy, which in turn promotes taxpayer compliance. Theoretically, this study contributes to the expansion of behavioral tax compliance models by integrating social and policy dimensions. Practically, it offers insights for policymakers to improve compliance through targeted education, social engagement, and the development of fair and consistent tax policies
PELAKSANAAN E-GOVERNMENT PADA PEMERINTAH DAERAH DI INDONESIA: KEMANDIRIAN DAERAH SEBAGAI VARIABEL MODERASI: IMPLEMENTATION OF E-GOVERNMENT IN REGIONAL GOVERNMENT IN INDONESIA: REGIONAL INDEPENDENCE AS A MODERATING VARIABLE
Full text linkThe purpose of this study was to determine the effect of region, local revenue, and population on the implementation of E-Government with regional independence as an intervening variable. In determining the sample, this study used a purposive sampling technique, namely sampling using criteria based on research policies. Observation data of 123 were taken from 41 districts/cities from a 3 (three) year observation period starting from 2020-2022. The type of data used is quantitative data sourced from secondary sources. Data analysis used multiple linear regression and Conditional Process Analysis from Hayes. The results of the study showed that region, local revenue, and population influenced the implementation of E-Government. Regional independence moderates the effect of local revenue and population on the implementation of E-Government. Meanwhile, regional independence does not moderate the effect of the region on the implementation of E-Government. This study contributes to local governments in the implementation of e-governmen
PENGARUH GREEN INVESTMENT DAN CSR INVESTMENT TERHADAP SUSTAINABLE PERFORMANCE: PERAN MEDIASI FINANCIAL PERFORMANCE: THE EFFECT GREEN INVESTMENT AND CSR INVESTMENT ON SUSTAINABLE PERFORMANCE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE
Full text linkThis study aims to analyze the factors that influence the sustainable performance of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research method is descriptive quantitative. The sample selection technique used purposive sampling technique so that a sample of 34 companies was obtained with a unit of analysis of 102 companies. The data analysis method uses path analysis. The results showed that green investment has no significant effect on financial performance or sustainability performance, because most companies make green investments only to fulfill regulations, not as a main business strategy. In contrast, CSR investment is proven to have a positive effect on financial performance and sustainability performance, because CSR can improve corporate reputation, stakeholder loyalty, and direct social and environmental impacts. Financial performance has no significant effect on sustainability performance and does not mediate the relationship between green investment and CSR investment with sustainability performance, indicating that sustainability requires a commitment that goes beyond economic aspects. The contribution of this research enriches the literature on sustainability in developing countries and provides input for the formulation of policies that support the effectiveness of CSR and green investment