Jurnal Riset Akuntansi dan Auditing

Senior Management Support Moderates the Influence of Auditor Characteristics on Internal Audit Effectiveness

Fuji Anggun Cahya — 2025-07-08

This study aims to examine and analyze the influence of internal auditor integrity and moral courage on internal audit effectiveness, as well as to evaluate the moderating role of senior management support. The object of this research is internal auditors working at the BPKP Representative Office of West Kalimantan Province. The sample was determined using a census method involving 43 auditors. Primary data were collected through questionnaires. The analysis method used in this study is structural equation modelling (SEM) with a partial least squares (PLS) approach, processed using the warp-PLS 8.0 application. The novelty of this study lies in the use of warp-PLS, which is still rarely applied in internal audit research, and the specific focus on internal auditors at BPKP, a government institution with a strategic role in public sector supervision. The results show that internal auditor integrity and moral courage have a positive and significant effect on internal audit effectiveness. Furthermore, senior management support is proven to strengthen the connection between individual auditor characteristics and audit effectiveness. This research highlights the importance of integrity, moral courage, and organizational support in building an effective and accountable internal control system, especially within the public sector.

Abstrak - Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh integritas auditor internal dan keberanian moral terhadap efektivitas audit internal, serta melihat peran dukungan manajemen senior sebagai variabel moderasi. Objek dalam penelitian ini adalah auditor internal yang bekerja di BPKP Perwakilan Provinsi Kalimantan Barat. Sampel diperoleh dengan teknik sensus terhadap 43 auditor. Data primer dikumpulkan melalui penyebaran kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah structural equation modeling (SEM) dengan pendekatan partial least squares yang diolah menggunakan aplikasi warp-PLS 8.0. Penggunaan aplikasi warp-PLS dan fokus objek pada auditor internal di lingkungan BPKP merupakan novelty dalam penelitian ini, karena penelitian sebelumnya umumnya menggunakan SPSS atau smart-PLS dan belum banyak mengkaji konteks BPKP. Hasil penelitian menunjukkan bahwa integritas auditor internal dan keberanian moral berpengaruh positif dan signifikan terhadap efektivitas audit internal. Selain itu, dukungan manajemen senior terbukti memperkuat hubungan antara karakteristik individu auditor dengan efektivitas audit. Penelitian ini menegaskan pentingnya nilai integritas, keberanian moral, dan dukungan organisasi dalam menciptakan sistem pengawasan internal yang efektif dan akuntabel, terutama di sektor publik.

Analysis of Factors Influencing Career Interest in Taxation

Mulyanto — 2025-07-28

Graduates in accounting are expected to possess both soft and hard skills, particularly in taxation. This study aims to examine the influence of perceptions of taxation, tax knowledge, self-confidence, and job market considerations on students’ interest in pursuing a career in taxation. The research was conducted among accounting students from universities in Kudus Regency, using purposive sampling with 313 respondents who had taken taxation courses. The data analysis method used was structural equation modelling with partial least squares (SEM-PLS), processed using smart-PLS 4.1.0.2. The results show that perceptions of taxation, tax knowledge, self-confidence, and job market considerations all have a positive effect on students' career interest in the field of taxation. This study highlights the importance of both cognitive and psychological factors in shaping students’ career aspirations. Additionally, it offers insight into how perceptions and confidence, alongside external market considerations, contribute to professional interest in taxation. The findings provide valuable input for educators and policymakers to better design curriculum and career guidance. This research contributes to the limited empirical literature on tax career interest among Indonesian accounting students and underscores the relevance of aligning educational outcomes with labor market demands.

Abstrak - Lulusan akuntansi dituntut memiliki hard skill dan soft skill, khususnya di bidang perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi tentang perpajakan, pengetahuan perpajakan, kepercayaan diri, dan pertimbangan pasar kerja terhadap minat berkarir di bidang perpajakan. Kompetensi dan keterampilan di bidang perpajakan menjadi faktor penting dalam mencetak lulusan profesional yang mampu bersaing di dunia kerja. Penelitian dilakukan pada mahasiswa akuntansi di perguruan tinggi di Kabupaten Kudus dengan metode purposive sampling, melibatkan 313 responden yang telah menempuh mata kuliah perpajakan. Analisis data menggunakan metode SEM-PLS dengan bantuan software SMART-PLS 4.1.0.2. Hasil penelitian menunjukkan bahwa keempat variabel independen memiliki pengaruh positif terhadap minat karir di bidang perpajakan. Temuan ini menunjukkan pentingnya penguatan persepsi positif, peningkatan pengetahuan, serta pengembangan kepercayaan diri dan pemahaman tentang pasar kerja untuk membentuk minat karir mahasiswa. Penelitian ini juga menyoroti bagaimana pendekatan strategis dan psikososial dapat memperkuat kesiapan lulusan dalam menghadapi tantangan profesi perpajakan di masa depan. Kontribusi ini relevan bagi pengembangan kurikulum dan kebijakan pendidikan tinggi akuntansi di Indonesia.

Green Competitive Advantage as a Mediator of Green Strategy in Indonesia's Financial Performance

Fenny Veliana Prasetya — 2025-08-03

This study investigates the influence of green accounting, eco-innovation, and environmental performance on corporate financial results, with green competitive advantage as a mediating variable. The research subjects included companies in the raw materials sector listed on the Indonesia Stock Exchange for the 2022-2023 period. The method used was a quantitative approach with secondary data from the annual and sustainability reports of 46 companies, analysed using the partial least squares (SEM-PLS) structural equation modelling method. The results showed that the three main variables contributed significantly to the formation of green competitive advantage, but had no direct or indirect effect on financial performance. This finding suggests that a desire strategy does not have a short-term financial impact if it is not involved in a company's core activities. This novel research lies in the use of green competitive advantage as a mediating variable in the context of the raw materials industry sector, which has not been widely discussed in previous research in Indonesia. The implications of this research provide policy guidance for management and regulators in developing applicable green strategies. Limitations lie in the limited indicators, so it is recommended that future research use more diverse measures.

Abstrak - Penelitian ini mengeksplorasi pengaruh akuntansi hijau, inovasi ramah lingkungan, dan kinerja lingkungan terhadap hasil keuangan perusahaan, dengan keunggulan kompetitif hijau sebagai variabel mediasi. Objek penelitian mencakup perusahaan sektor bahan baku (bahan dasar) yang terdaftar di Bursa Efek Indonesia periode 2022-2023. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan keberlanjutan 46 perusahaan, dianalisis menggunakan metode structural equation modeling berbasis partial least squares (SEM-PLS). Hasil penelitian menunjukkan bahwa ketiga variabel utama memberikan kontribusi yang signifikan terhadap pembentukan keunggulan kompetitif hijau, namun tidak memiliki pengaruh langsung maupun tidak langsung terhadap kinerja keuangan. Temuan ini menunjukkan bahwa strategi keinginan belum memberikan dampak finansial jangka pendek jika tidak terlibat dalam aktivitas inti perusahaan. Penelitian baru ini terletak pada penggunaan keunggulan kompetitif hijau sebagai variabel mediasi dalam konteks sektor industri bahan baku, yang belum banyak dibahas dalam penelitian sebelumnya di Indonesia. Implikasi penelitian memberikan arahan kebijakan bagi manajemen dan regulator untuk menyusun strategi hijau yang aplikatif. Keterbatasan terletak pada indikator yang terbatas, sehingga disarankan penelitian selanjutnya menggunakan ukuran yang lebih beragam.

The Effect of Tax Avoidance, Environmental Performance, and Institutional Ownership on Firm Value with Profitability as a Moderator

Rudy Ryanto Ryanto — 2025-08-21

This study analyses the factors affecting firm value in the extractive sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, focusing on tax avoidance, environmental performance, and profitability as a moderating variable. Using purposive sampling, 37 companies were selected, resulting in 185 observations. Secondary data, including financial reports and PROPER ratings, were analysed using partial least squares-based structural equation modelling (PLS-SEM). The novelty of this research lies in integrating financial factors (tax avoidance and profitability) and environmental factors (environmental performance) into a single analytical model. The findings reveal that tax avoidance has no effect on firm value, suggesting investors do not prioritize tax strategies. In contrast, environmental performance has a significant negative effect, possibly due to concerns that environmental investments have not yet yielded sufficient financial returns. Profitability has a significant positive effect on firm value. Furthermore, profitability does not moderate the relationship between tax avoidance and firm value but significantly moderates the negative effect of environmental performance on firm value. This implies that highly profitable companies are better positioned to absorb environmental costs without significantly reducing their firm value, achieving a balance between environmental responsibility and value creation.

Abstrak - Penelitian ini menganalisis faktor-faktor yang memengaruhi nilai perusahaan di sektor ekstraktif pada Bursa Efek Indonesia (BEI) periode 2020-2024, dengan fokus pada tax avoidance, kinerja lingkungan, dan profitabilitas sebagai variabel moderasi. Sebanyak 37 perusahaan dipilih melalui metode purposive sampling, menghasilkan 185 observasi. Data sekunder, seperti laporan keuangan dan peringkat PROPER, dianalisis menggunakan structural equation modeling (SEM) berbasis partial least squares (PLS-SEM). Kebaruan penelitian ini terletak pada integrasi faktor finansial (tax avoidance dan profitabilitas) dan faktor lingkungan (kinerja lingkungan) dalam satu model analisis, yang memperdalam pemahaman tentang bagaimana perusahaan sektor ekstraktif mengelola strategi keuangan dan tanggung jawab lingkungan secara bersamaan. Hasil penelitian menunjukkan bahwa tax avoidance tidak berpengaruh terhadap nilai perusahaan, menunjukkan bahwa investor kurang memprioritaskan strategi pajak. Sebaliknya, kinerja lingkungan berpengaruh negatif signifikan terhadap nilai perusahaan karena kekhawatiran biaya lingkungan belum sebanding dengan manfaat finansial. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Selain itu, profitabilitas tidak memoderasi hubungan antara tax avoidance dan nilai perusahaan, namun secara signifikan memoderasi pengaruh negatif kinerja lingkungan terhadap nilai perusahaan. Artinya, perusahaan dengan profitabilitas tinggi lebih mampu menyerap biaya lingkungan tanpa mengurangi nilai perusahaan secara drastis.