Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi

Apakah Koneksi Politik Penting? Peran Penyertaan Modal Negara dan Kinerja BUMN terhadap Penerimaan Negara Bukan Pajak

Hendra Arie Rachmadhika — 2025-08-03

Research objective: This study analyzes the impact of State Capital Participation (PMN) and financial performance of State-Owned Enterprises (SOEs) on Non-Tax State Revenue (PNBP), with political connections as a moderating factor.
Method: Using a quantitative approach and multiple regression analysis on 300 observations from 2014–2023 Central Government Financial Reports and public data.
Research findings: This research finds that PMN negatively affects PNBP. In contrast, financial performance positively influences PNBP. Interestingly, political connections reduce the negative effect of PMN on PNBP, but they do not alter the relationship between financial performance and PNBP. around the dynamics of PMN, SOE financial performance, and political influence, offering practical value for policymakers, SOE management, and investors in formulating financial strategies and optimizing state revenues.

The Effect of Media Exposure, Company Size and Board Size on Carbon Emission Disclosure as A Moderating Variable

Anggun Aniah — 2025-06-30

This study investigates the impact of media exposure, firm size, and board size on carbon emission disclosure, with environmental performance as a moderating variable. The population comprised 62 mining companies listed on the Indonesia Stock Exchange, observed over five years from 2018 to 2022. This study uses purposive sampling with a sample of 28 companies, and 74 units of analysis were selected. The data were analyzed using SPSS 26 software, employing the Moderated Regression Analysis (MRA) technique. The results indicate that firm size and board size positively influence carbon emission disclosure, while media exposure does not have a significant effect. Environmental performance strengthens the positive relationship between firm size and carbon emission disclosure but does not moderate the impact of media exposure and board size on carbon emission disclosure.

DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Feliciana — 2025-08-03

Abstract:

Research objective: This study is intended to examine the impact of company size, audit delay, and audit opinion on auditor switching in infrastructure sector companies listed on the IDX.

Method: This research is a quantitative study with secondary data in the form of financial reports of infrastructure sector business entities for the 2019-2023 period selected by applying purposive sampling techniques. The analysis method applied is logistic regression analysis by utilizing SPSS 26 software.

Research findings: Based on observations made on 41 infrastructure sector companies for the 2019-2023 period, the research findings show that audit delay and audit opinion partially have a positive effect on auditor switching.

Practical implication: Business entities need to pay attention to audit timeliness and optimize the quality of financial statements to obtain an unqualified audit opinion in order to reduce the occurrence of auditor switching in the future which has an impact on public perception.

Keywords: Auditor Switching; Company Size; Audit Delay; Audit Opinion; Audit.