Journal Accounting International Mount Hope

PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Indah Permata Sari Silalahi — 2026-02-03

This study aims to determine the effect of profitability and solvency on audit delay, with company size as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection method used was purposive sampling. A total of 330 observations were collected across 66 companies. The data analysis technique used in this study was moderation analysis using residual test moderation analysis with SPSS version 26. Partially, profitability and solvency had no effect on audit delay. Company size moderated the effect of profitability and solvency on audit delay.

PENGARUH PROFITABILITAS (ROA), KEBIJAKAN DIVIDEN (DPR), STRUKTUR MODAL (DER), DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2020-2023

Enrico Jefferson Ng — 2025-10-22

This study aims to assess the influence of profitability, dividend policy, capital structure, and company size on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The analysis was conducted using classical assumption tests (normality, multicollinearity, heteroscedasticity) and multiple linear regression, including the coefficient of determination test, the t-test for partial effects, and the F-test for simultaneous effects. The results demonstrate that ROA, DPR, DER, and firm size significantly influence firm value as measured by PBV. The simultaneous test also confirms that all four variables have a significant influence.

THE IMPACT OF BANKING DIGITALIZATION ON GREEN ACCOUNTING IMPLEMENTATION AND FINANCIAL PERFORMANCE OF BANKS LISTED IN THE SRI-KEHATI INDEX (2021–2024)

Jesslyn Alvinatan — 2026-01-12

The advancement of banking digitalization has reshaped how financial institutions deliver services, allowing greater efficiency and accessibility for customers. However, its impact on environmental commitment (green accounting) and financial performance remains a subject of debate. Against this backdrop, this study explores the relationship between banking digitalization, green accounting practices, and financial performance as measured by Return on Assets (ROA) among banks included in the SRI-KEHATI Index during 2021–2024. The study population consists of banks consistently listed in this sustainability index, with a total of 16 observations over four years. In this study, ROA takes center stage as the dependent variable, while banking digitalization drives the analysis and green accounting bridges the connection between them. A quantitative framework is employed, using path analysis to assess both direct and indirect relationships among the research variables. Empirical evidence suggests that increasing levels of banking digitalization are linked to lower allocations of environmental costs, suggesting a weakening in green accounting intensity. Furthermore, green accounting is also found to have a negative influence on ROA, indicating that environmental costs still burden short-term profitability. Overall, digitalization does not directly affect ROA but has an indirect effect through green accounting. These findings reveal how banks must walk a tightrope between embracing digital efficiency and honoring their promises to sustainability.

PENGARUH PEMUTIHAN PAJAK, SOSIALISASI PAJAK, KUALITAS PELAYANAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN PATI

Rose Wira Hadi Kesuma — 2025-10-22

Penelitian ini bertujuan untuk menganalisis pengaruh pemutihan pajak, sosialisasi pajak, kualitas pelayanan pajak, kesadaran wajib pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Pati. Sampel dalam penelitian ini dipilih melalui metode accidental sampling dengan responden berjumlah 400. Metode pengumpulan data menggunakan kuesioner. Pengujian data penelitian dilakukan dengan bantuan software SPSS versi 26. Hasil penelitian ini menunjukan bahwa pemutihan pajak, sosialisasi pajak, kualitas pelayanan pajak, kesadaran wajib pajak, dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor.