The Accounting Journal of Binaniaga

Analysis of the Influence of Profitability, Company Size, Leverage, and Sales Growth on Tax Avoidance

M. Azzuhruf Muadzimin — 2025-06-30

This study aims to analyze the effect of profitability, company size, leverage, and sales growth on tax avoidance in property and real estate on the indonesia Stock Exchange for the period 2019-2023. Research data were obtained through annual financial reports taken from the IDX website. The results of the study indicate that profitability and sales growth have a positive and significant effect on tax avoidance, while company size and leverage do not have a significant effect. Simultaneously, the four independent variables have an effect on tax avoidance

Digital Transformation and Its Impact on Managerial Accounting Practices in Indonesian Companies

Rahmi Nadiar — 2025-06-30

Digital transformation has rapidly redefined the operational landscapes of businesses worldwide, with significant implications for managerial accounting. This study explores the influence of digital technologies—including cloud-based accounting systems, big data analytics, and enterprise resource planning (ERP)—on the practices of managerial accounting in Indonesian companies. Using a systematic literature review (SLR) method, data were synthesized from peer-reviewed journals and scholarly databases to identify current trends, implementation challenges, and the evolving role of management accountants. The findings reveal that digital transformation enables more timely, accurate, and strategic financial decision-making. However, successful integration requires substantial investment in digital infrastructure and upskilling of professionals. This study contributes to the growing discourse on accounting innovation and offers practical recommendations for companies aiming to remain competitive in the digital era.

The The Influence of Fundamental Factors on Stock Prices of The Textile and Garment Subsector Listed on The IDX in 2019-2023

Ardiana Sintia Putri — 2025-06-30

Responding to the phenomenon of falling stock prices in the textile and garment subsector, it is important to evaluate financial statement performance to improve financial strategy and operational efficiency. This research aims at finding how far fundamental factors can influence stock prices in this subsector. Using quantitative methods with a panel data regression approach. Independent variables include CR,CaR, DAR, DER, ROA, ROE, WCT, EPS, and PER. The dependent variable is stock price. Tests with classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity) as well as hypothesis tests (t test, F test, and coefficient of determination test) is used to ensure the validity of the model. The results showed that DAR, DER, ROA, ROE, and EPS have a partially significant effect on stock prices. On the other hand, CR, CaR, WCT, and PER do not. Simultaneously, stock prices are significantly influenced by all independent variables. The regression model passes all classical assumption tests, so the results of this research analysis are valid. This research provides a more comprehensive view than previous studies because it examines nine fundamental variables simultaneously over five periods. Future research can add other external factors and expand the research period.

Planning Internal Audit Program Stock Opname as an Effort to Detect Human Error and Fraud Prevention

Khadijah Hanifah Zahra Asseggaff — 2025-06-30

PBusiness competition requires companies to maintain credibility and accountability, one of which is with effective inventory management (stock-taking). PT Z faces problems in inventory monitoring and control because the process is only carried out by the Planning and Supervision Division and the Engineering Division without the involvement of auditors. This condition creates the risk of inaccurate records, indications of fraud, and misuse of units. This study aims to develop an internal audit program plan that focuses on stock-taking activities. The research was conducted in January-April 2025 with a qualitative method, analytical descriptive approach, and triangulation. Data were collected through interviews, observations, and literature studies. The audit could be conducted for 32 days by 33 auditors, through five risk-based stages. The implementation of stock-taking audits is carried out on a scheduled and documented basis by matching administrative data with actual conditions in the field, identifying irregularities or misuse of units, and ensuring that recording and supervision are carried out separately to avoid conflicts of interest. Strategic fraud prevention measures implemented include strengthening internal controls, routine and surprise audits, anti-fraud socialization, digitalization of the whistleblowing system. On the external side, namely cooperation with local community officials for joint patrols

Evaluating Regulatory Compliance in Village Budgeting

Annisa Desty Vambia — 2025-06-30

This study investigates the extent to which financial governance and budgeting practices in Kalurahan Pleret, Bantul Regency, Special Region of Yogyakarta, comply with the principles stipulated in the Permendagri No. 20 of 2018, namely transparency, accountability, participation, as well as orderliness and budget discipline. The research aims to critically assess the formulation and implementation of the Village Budget (APBKal) within this regulatory framework to evaluate its effectiveness in promoting good governance at the village level. Utilizing a qualitative case study methodology, data were collected through semi-structured interviews, direct observations, and document analysis, and subsequently subjected to thematic analysis. Findings indicate that Kalurahan Pleret largely conforms to regulatory mandates, with transparent budgeting facilitated by the use of digital financial management systems (SISKEUDES), active community involvement, and adherence to budgetary discipline. Nonetheless, challenges persist regarding the depth of public engagement and the robustness of accountability mechanisms. The study concludes that while Kalurahan Pleret demonstrates commendable compliance with village financial governance principles, ongoing capacity development and strengthened oversight frameworks are essential to enhance sustainable, participatory, and accountable village administration. These findings contribute to the broader discourse on decentralization and local governance by illuminating the interplay between national regulations and local practices in Indonesia.

Agency cost, audit committee size and gender diversity on financial reporting timeliness

Judith T.G. Sinaga — 2025-06-30

This study aims to explore on the effect of agency cost, audit committee size, gender diversity on financial reporting timeliness. Reporting timeliness plays a crucial part in making decisions. The credibility of financial statements is shown on its timeliness. The impact of audit fee, audit committee size, auditor gender, and Chief Financial Officer (CFO) gender on the promptness of financial reporting among Indonesia Stock Exchange-listed companies is investigated in this study. This study uses a quantitative approach to evaluate the association between these variables and the speed of financial statement disclosure using data gathered from 140 publicly traded companies. The findings show that financial reporting timeliness is significantly improved by both agency cost and audit committee size, indicating that larger audit committees and greater audit investment lead to more effective financial reporting procedures. However, there is no discernible effect of the auditor's and CFO's gender—specifically, their male gender—on the promptness of reporting. The main elements that can improve the accountability and transparency of financial reporting timeliness in developing markets like Indonesia are highlighted in these results for regulators, investors, and corporate governance organizations.

Bridging Governance and Sustainability: A Systematic Review of Female Leadership in ESG Reporting

Farisa Maula — 2025-06-30

Environmental, Social, and Governance (ESG) reporting plays a pivotal role in modern corporate governance, with growing attention directed toward the impact of female leadership on disclosure quality. This study conducts a systematic review of 79 peer-reviewed journal articles published between 2015 and 2025, sourced from the Scopus database and analyzed using PRISMA methodology. The central aim is to evaluate how women's leadership affects ESG reporting, especially within varying governance frameworks and institutional settings.

The review reveals a consistent positive link between female leadership and enhanced ESG reporting. The effect is particularly evident when women hold influential decision-making positions and attain significant representation on corporate boards. Governance characteristics such as board size, independence, and the inclusion of audit committees further reinforce this association. Female leaders are often linked to greater transparency, accountability, and stakeholder engagement. However, the literature shows gaps in examining mediating variables and contextual influences that could enrich understanding of these dynamics.

By incorporating perspectives from Agency Theory, Critical Mass Theory, and Signaling Theory, this review provides an integrated framework to explain how gender-diverse leadership shapes ESG practices. It emphasizes moving beyond symbolic representation to meaningful inclusion in governance, thereby enhancing the effectiveness of ESG reporting.

Design of Accounting Information System Regarding Website-Based Fixed Asset Opname at PT Eka Bogainti

Deby Lia Karisa — 2025-06-30

A Fixed asset opname is an activity to calculate and to compare fixed asset data in each store with the data in the system. This activity aims to control the existence of assets, to check the condition, and to find out if there are missing or damaged assets. The fixed asset opname system that was implemented by PT Eka Bogainti is currently conventional. For this reason, a system is required that aims to solve the conventional system which is wasteful of time and impractical. This study aims to design a Website-based fixed asset opname accounting information system that is adapted to the business processes of PT Eka Bogainti. The research method is observation, interview, and documentation. Software development method that used as a reference is waterfall method. The results of this study is a Website-based fixed asset-opname system which is expected to increase the effectiveness and efficiency of the calculation system and recording fixed assets in the form of a website-based fixed asset opname system.