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All Journal Jurnal Akuntansi Muhammadiyah EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Al-Mal:Jurnal Akuntansi dan Keuangan Islam Annals of Human Resource Management Research Studi Akuntansi, Keuangan, dan Manajemen Business and Entrepreneurial Review Jurnal Ekonomika Manajemen Dan Bisnis J-ISCAN : Journal of Islamic Accounting Research Jurnal Medika: Medika ABDIMU: Jurnal Pengabdian Muhammadiyah
Chudri, Intan Rizkia
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Religion Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Masa Jabatan Direktur dan Pengalaman Direktur terhadap Kinerja Keuangan Perusahaan Pada Sektor Tambang yang Terdaftar di BEI Mulya, Miftahul Adha; Chudri, Intan Rizkia; Fatma, Surya
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.38035

Abstract

Kinerja keuangan perusahaan diproksikan dengan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan periode 2022–2024. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 10 perusahaan pertambangan sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa secara parsial masa jabatan direktur dan pengalaman direktur berpengaruh signifikan terhadap kinerja keuangan perusahaan. Secara simultan, masa jabatan direktur dan pengalaman direktur juga berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi (R²) sebesar 0,636 menunjukkan bahwa 63,6% variasi kinerja keuangan perusahaan dapat dijelaskan oleh masa jabatan direktur dan pengalaman direktur, sedangkan sisanya dijelaskan oleh faktor lain di luar model penelitian. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa karakteristik direktur utama, khususnya masa jabatan dan pengalaman, merupakan faktor penting yang memengaruhi kinerja keuangan perusahaan pertambangan.
Determinants of Financial Information Quality in Aceh Government Chudri, Intan Rizkia; Fitri, Aida; Delly, Hafifa
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5519

Abstract

Purpose: This study aims to explore the effect of the Whistleblowing System (WBS) and External Pressure on the quality of financial information in government institutions, specifically focusing on Aceh Government Work Units (SKPAs). Methodology: A quantitative approach was employed, surveying 66 financial management staff members from various SKPAs in Aceh. The data was analyzed using multiple linear regression through SPSS software to assess the impact of WBS and External Pressure on financial information quality. Result: The study found that both WBS and External Pressure have significant positive effects on improving the quality of financial information. These two factors together explained 47.5% of the variance in financial information quality, with WBS having a slightly stronger impact compared to External Pressure. Conclusion: The research suggests that a robust Whistleblowing System and appropriate external pressure mechanisms are crucial for improving the transparency and accuracy of financial reporting within public sector institutions in Aceh. These findings underscore the importance of governance structures in enhancing financial integrity. Limitations: The study is limited by its focus on a single province and a cross-sectional research design, which limits its ability to generalize results and draw causal inference. Contribution: This study contributes to the literature on public sector governance by providing valuable insights into the role of internal and external control mechanisms in enhancing financial transparency in regions with special autonomy.
Co-Authors Alfaidz, Muhammad Furqan Anam, Budi Safatul Anggraini, Yessi Cut Fitrika Syawalina, Cut Fitrika Delly, Hafifa Desy Purnamasari Dinata, Fendi Elviza Elviza Eva Susanti Fadilla, Fitrah Fahriansyah, M. Fatma, Surya Fitri, Aida G, Harbiyah Halim, AL Hendri Mauliansyah Irma Suryani Irmawati Irmawati M.J, Ermad Muhammad Irfan Tarmizi Mulya, Miftahul Adha Nilazarni, Nilazarni Nor Lailla Presilawati, Febyolla Pristiwa, Nara Putra, Ilham Perdana Ramiady, Luthfiar Ridzqy, Syifa Gebrina Sari, Cut Atika Savira, Nabila Nada Surna Lastri Suryani, Emmi Syavira, Dinar Utama, Rony Edward yunina, fitri yusliana, yusliana Zulkifli Umar