Jurnal Akuntansi dan Keuangan (JAK)

THE EFFECT OF PERCEIVED USEFULNESS AND EASE OF USE ON MSME ENTREPRENEURS' INTEREST IN USING THE CASHIER APPLICATION

Sugianarti Sugianarti, Reni Dwi Widiyastuti, Risal Risal — Thu, 15 Jan 2026 15:59:11 +0000

The development of information technology has brought significant changes in business management, including the Micro, Small and Medium Enterprises (MSMEs) sector. To remain competitive, MSME entrepreneurs are expected to utilize technology that can increase efficiency and effectiveness, such as using cashier applications. This study aims to examine how perceived usefulness and perceived convenience influence interest in using cashier applications for recording sales transactions. The research employed a quantitative method with an explanatory approach, focusing on testing causal relationships between variables through inferential statistical analysis. Data were collected using questionnaires distributed to 100 MSME entrepreneurs in Pontianak City. Analysis included validity and reliability tests, classical assumption tests, and multiple linear regression to examine partial and simultaneous effects. Results indicate that perceived usefulness and perceived convenience both partially and simultaneously have a positive and significant effect on interest in using cashier applications, with perceived usefulness being the most dominant factor. These findings support the Technology Acceptance Model (TAM), which explains that technology adoption is influenced by users’ beliefs. The results provide important implications for developers and stakeholders in promoting MSME digitalization through improving application features, education, and digital literacy.

FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE

Roynaldi Buwono Apriandy, Reni Dwi Widyastuti, Aris Setiawan — Mon, 26 Jan 2026 00:00:00 +0000

Financial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market. This study aims to identify how the five elements of the fraud pentagon—pressure, opportunity, rationalization, capability, and arrogance—contribute to financial statement fraud. Using a quantitative approach, this study analyzes data from public companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The sample was selected using purposive sampling, and the data were processed through logistic regression analysis using SPSS 30 software. The data used were obtained from annual financial reports, yielding 120 samples. The results indicate that only rationalization and capability are significant factors in fraud, while pressure, opportunity, and arrogance are not significant in financial statement fraud. In conclusion, this study confirms that the fraud pentagon is a comprehensive and useful framework for detecting potential fraudulent practices in financial statements. Therefore, companies are advised to invest in improving their internal control systems and ensuring effective supervision to prevent fraud.

THE IMPACT OF CEO POWER ON STOCK PRICE CRASH RISK IN FAMILY BUSINESSES: EVIDENCE FROM INDONESIA

Sukiantono Tang, Sheila Septiany, Budi Harsono, Serly Serly, Ilena Nurpavitia — Tue, 27 Jan 2026 15:42:16 +0000

This study analyzes the effect of Chief Executive Officer (CEO) power and non-family CEO status on stock price crash risk in family-owned firms in Indonesia. The study is motivated by agency theory, which emphasizes potential conflicts arising from concentrated managerial power that may harm shareholder interests and capital market stability. A quantitative approach is employed using panel data from 75 family firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, resulting in 226 firm-year observations. Panel data regression analysis is conducted using STATA to examine the effects of non-family CEO status, CEO power, and their interaction on stock price crash risk. The results show that the presence of a non-family CEO has a negative and significant effect on stock price crash risk, indicating that professional management can reduce information asymmetry. CEO power, when analyzed independently, also exhibits a significant negative effect on crash risk. However, the interaction between non-family CEO status and high CEO power significantly increases stock price crash risk, suggesting opportunistic behavior under weak governance structures. This study concludes that professional leadership must be accompanied by strong corporate governance mechanisms to mitigate financial risk in family-owned firms. The findings provide implications for investors and policymakers.

THE INFLUENCE OF AUDITOR REPUTATION, AUDIT FIRM INDUSTRY SPECIALIZATION, AND AUDIT FIRM TENURE ON REAL EARNINGS MANAGEMENT WITH BOOK-TAX DIFFERENCES AS A MEDIATOR

Fri, 06 Feb 2026 00:00:00 +0000

This study examines the influence of auditor reputation, industry specialization of Public Accounting Firms (PAFs), and PAF tenure on real earnings management (REM), with book-tax differences (BTD) acting as a mediating factor. Drawing on agency, signaling, stewardship, and institutional theories, the research explores how these audit attributes interact with information asymmetry to affect corporate reporting practices. A quantitative design was employed, focusing on 72 consumer goods companies listed on the Indonesia Stock Exchange between 2021 and 2023, using purposive sampling to select 35 firms, yielding 105 firm-year observations. Data was gathered from financial statements and annual reports and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings reveal that auditor reputation and industry specialization significantly impact REM, while PAF tenure and BTD do not show direct effects. However, BTD serves as a partial mediator, linking auditor characteristics to REM, illustrating an indirect influence of audit quality on reporting practices. The model reports R² values of 3.0% for BTD and 55% for REM, suggesting a moderate predictive ability. The study emphasizes the importance of audit quality in shaping reporting outcomes in emerging markets. Limitations include a short observation period and reliance on a single measure for several variables, suggesting areas for future research.