Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi
Nina Karina Karim
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENGUNGKAPAN ANTI KORUPSI DAN KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PERUSAHAAN TERDAFTAR DI INDEKS SRI KEHATI Nina Karina Karim; A Animah; Elin Erlina Sasanti
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.5

Abstract

Corruption within the corporation has become an important issue in the academic and public debate. The negative consequences caused by companies that engage in corruption are enormous, such as market distortion and incentives, resource allocation inefficiencies, as well as the increased of poverty and social inequality. Companies have the opportunity through a corporate responsibility (CSR) to prevent the problem of corruption. As important as labor, human and environmental rights, corruption mitigation is an important aspect in promoting CSR. CSR can be profitable in sales revenue and market share by improving the perception of ethical corporate customers. However, with the involvement of corruption, it can reduce the confidence of investors and the public against the company which may result in reduced financial performance. The purpose of this study is to determine empirically the correlation of anti-corruption disclosure reported by the companies listed in the Sri Kehati Index and FTSEGoods Bursa Malaysia Index on their financial performance, both the short and long term. The results showed that only the whistle blowing policies were fully disclosed by all companies in the sample of this study. The results also show that the disclosure of anti-corruption has significant influence on the company's profitability only in the long term for companies registered in Sri Kehati Indonesia index. As for the sample of companies registered in Malaysia FTSEGoods Index, the results showed that the disclosure of anti-corruption affect the company's financial performance both in the short term and in the long term. This implies that investors were responding to the anti corruption issues disclosed by the companies and companies should keep the disclosure practice in the future. Keywords: anti-corruption, corporate social responsibility, disclosure, financial performance.
AKUNTANSI PERNIKAHAN DI PULAU LOMBOK Muhammad Ali Fikri; Nina Karina Karim; W Widyastuti
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.9

Abstract

The objective of this study is to analyze marriage from the accounting perspective. This study examined whether a husband (wife) was recognized as revenues, expenses, assets, or liabilities. Using a sample of 20 people as respondents on Lombok island community who have experienced divorces, the study conclude that marriage is regarded as expense and liabilities, instead of income or assets. Keywords: marriage, assets, revenues, expenses, liabilities
EARNINGS MANAGEMENT ANALYSIS ON SERVICE INDUSTRIES THAT SUPPORT TOURISM SECTOR AFTER THE EARTHQUAKE OF LOMBOK AND PALU Nina Karina Karim; Siti Atikah; Indria Puspitasari Lenap
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.90

Abstract

Earnings management practices in corporate financial statement continues to be an issue of debate in the financial accounting realm. Earnings management is done by the management of a company for various reasons. Information disclosed in the financial statement ideally must reflect the condition and performance of a company. Extraordinary events such as natural disaster surely will affect the performance of a company that is impacted by the event. A decline in corporate financial performance will affect the corporate stakeholders. This research aims to detect earnings management practices that might be conducted by service companies that support tourism industries affected by the earthquake that occurred in Lombok and Palu. Using the equation formulated by Stubben (2009) to detect earnings management practices by observing the change in discretionary revenues, this research has found that the natural disaster that hit Lombok and Palu was not a powerful enough extraordinary event that might have driven the management to conduct earnings management practices.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI Nurul Rizkiaeni Ganevia; Nina Karina Karim; Robith Hudaya
Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i2.5096

Abstract

Abstract This research aims to determine the effect of leverage, firm size and managerial ownership on accounting conservatism of property and real estate companies that listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This type of research is quantitative research. The data collection process was carried out using documentation techniques and literature studies that referred to the literature of previous studies. The sampling technique used purposive sampling method. This research uses 63 samples of property and real estate companies that listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. This research used multiple linear regression for data analysis. The results of this research indicate that leverage has no effect on accounting conservatism, while firm size and managerial ownership have a negative effect on accounting conservatism. This research has implications for the management to consider the factors that influence accounting conservatism in the financial statements, as well as to become information for investors in considering investment decisions.
EARLY WARNING SYSTEM DAN HARGA SAHAM PERUSAHAAN ASURANSI Devina Nasywa Kusuma; Nina Karina Karim
Jurnal Ekonomi dan Bisnis Vol. 2 No. 8 (2024): Agustus
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the impact of Early Warning System (EWS) ratios on the stock prices of insurance companies. The population in this study consists of insurance companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using purposive sampling technique, resulting in 15 insurance companies as samples. This study is associative in nature with a quantitative approach. The data analysis method employs multiple linear regression with the aid of the SPSS 29 software. The EWS ratios used in this study include Solvency Ratio, Claims Expense Ratio, Investment Return Ratio, Liquidity Ratio, Premium Growth Ratio, and Underwriting Ratio. The results of the study indicate that the Solvency Ratio, Investment Return Ratio, and Liquidity Ratio positively affect the stock prices of insurance companies, whereas the Claims Expense Ratio, Premium Growth Ratio, and Underwriting Ratio negatively affect the stock prices of insurance companies.
Pengaruh Underwriting Ratio, Premium Stability Ratio dan Risk Based Capital Terhadap Kinerja Keuangan Pada Perusahaan Asuransi Yang Terdaftar di BEI Periode 2018-2022 I Nyoman Agus Martana; Nina Karina Karim
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1017

Abstract

Jenis penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif yang bertujuan untuk menganalisis pengaruh underwriting ratio, rasio retensi sendiri, Premium Growth Ratio (PGR) dan Risk Based Capital (RBC) terhadap Return on Asset (ROA) perusahaan asuransi yang terdaftar di BEI periode 2018-2022. Sampel yang digunakan dalam penelitian ini yaitu sebanyak 14 perusahaan asuransi. Data dianalisis menggunakan metode regresi data panel menggunakan EViews 10. Hasil penelitian menunjukkan bahwa Risk Based Capital (RBC) berpengaruh positif signifikan terhadap Return on Asset (ROA) sedangkan underwriting ratio, rasio retensi sendiri dan Premium Growth Ratio (PGR) tidak memiliki pengaruh terhadap Return on Asset (ROA) perusahaan asuransi yang terdaftar di BEI periode 2018-2022. Underwriting ratio, rasio retensi sendiri, Premium Growth Ratio (PGR), Risk Based Capital (RBC) secara simultan atau bersama-sama berpengaruh signifikan terhadap Return on Asset (ROA) perusahaan asuransi yang terdaftar di BEI periode 2018-2022 sebesar 0,133845 atau 13,38 persen sedangkan 86,62 persen sisanya dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.
Co-Authors Animah Animah Devina Nasywa Kusuma Elin Erlina Sasanti I Nyoman Agus Martana Lenap, Indria Puspitasari Muhammad Ali Fikri Nurul Rizkiaeni Ganevia Robith Hudaya Siti Atikah W Widyastuti