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INDONESIA
Kompartemen : Jurnal Ilmiah Akuntansi
Published by Universitas Muhammadiyah Purwokerto
ISSN : 16931084     EISSN : 25798928     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "KOMPARTEMEN, Vol.22 No.1, Maret 2024" : 12 Documents clear
The Influence of Good Corporate Governance (GCG) toward Financial Performance Bayunitri, Bunga Indah; Sihaloho, Theresia Veni; Sukma, Irene; Lasniroha, Tetty
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21259

Abstract

This research aims to determine how good corporate governance has an affects to the financial performance at PT. Perusahaan Listrik Negara (PLN) for the period 2014-2018. The factors tested in this research were good corporate governance as the independent variable, while the company's financial performance was the dependent variable. The research method used in this research is explanatory method. The data analysis used in this study was a simple linear regression analysis at a significance level of 5%. Hypothesis test results indicate that good corporate governance and corporate financial performance have a positive effect by contributing 32.9% in influencing financial performance.
Kepatuhan Pajak Kendaraan Bermotor Roda Dua di UPPD SAMSAT MARTAPURA dari Sudut Pandang Pengetahuan Pajak serta Persepsi Moral dan Sanksi Pajak Widyasari, Permata Ayu; Wijaya, Yossinda Anwar Nata
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21347

Abstract

Penelitian ini menguji pengaruh pengetahuan pajak, moral wajib pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor, khususnya kendaraan roda dua yang ada di UPPD SAMSAT Martapura. Penelitian berkontribusi pada originalitas dan perbedaan pada pengukuran pengetahuan pajak, karena peneliti membuat 20 soal pilihan ganda untuk mengukur kepatuhan wajib pajak. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner kepada wajib pajak kendaraan roda dua yang melakukan pembayaran di UPPD SAMSAT Martapura. Sampel yang digunakan dalam penelitian ini adalah sebanyak 400 responden yang kemudian dianalisis menggunakan metode analisis regresi berganda. Penelitian ini mendapatkan hasil bahwa pengetahuan pajak tidak berpengaruh, sedangkan moral wajib pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di UPPD SAMSAT Martapura
The Effect of The CAMEL Method on Profitability in General Banking Listed on The Indonesian Stock Exchanges in 2020-2022 Rayhan, Ainun Putri; Permatasari, Dinda; Cahyani, Ikah Afri; Azizah, Yasmin Fatihatul; Putra, Haidar Tri; Mudjiyanti, Rina
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20924

Abstract

This research aims to determine the effect of health level using the CAMEL method on profitability. The variables in this research are capital, assets, management, earnings, liquidity, and profitability. These variables are measured by CAR, NPL, NIM, BOPO, LDR, and ROA. This research uses secondary data obtained from the Q2 and Q4 financial reports of banks listed on the IDX for 2020-2022 which were accessed from the websites www.idx.co.id. The population in this study were commercial banks listed on the IDX for the 2020-2022 period. The statistical analysis technique used is Multiple Linear Regression analysis. These results show that CAR and LDR have no effect on ROA. NIM has a positive effect on ROA, while NPL and BOPO have a negative effect. Every year there is bad credit so the NPL is uncertain. NIM affects ROA, so that interest income on productive assets managed by the bank increases so that the possibility of the bank being in trouble becomes smaller and the level of profitability can grow.
Pengaruh Good Corporate Governance, Intellectual Capital, Dan Konservatisme Akuntansi Terhadap Kinerja Keuangan Ayu, Talita Nanda; Napisah, Napisah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.18923

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh good corporate governance, intellectual capital, dan konservatisme akuntansi terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Teknik  pengambilan sampel menggunakan purposive sampling. Jumlah sampel diperoleh sebanyak 55 data amatan. Penelitian menggunakan pendekatan kuantitatif. Data yang digunakan adalah data sekunder berupa laporan tahunan dengan metode pengumpulan data berupa dokumentasi. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa komisaris independen sebagai mekanisme good corporate governance dan konservatisme akuntansi berpengaruh terhadap kinerja keuangan, sedangkan kepemilikan institusional dan dewan direksi sebagai mekanisme good corporate governance serta intellectual capital tidak berpengaruh terhadap kinerja keuangan.
Global Research Trends on Environmental, Social and Governance: A Bibliometric Analysis Inayati, Nur Isna; Isthika, Wikan; Sulistiyanti, Umi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20837

Abstract

Companies engage in ESG activities to achieve higher financial returns and to signal compliance in the market. The link between ESG and corporate financial performance is still not well established because much of the literature contains conflicting results and paradoxes. Through bibliometric analysis and meta-analysis, this research seeks to synthesize the literature on ESG performance and its impact on performance. Bibliometric analysis highlights leading scholars in the field, leading journals, institutions, countries, and an overview of highly cited articles in the field of sustainable finance. This study presents research trends and a future research framework is proposed based on the research gaps identified in this review.
Menelisik Fraud Laporan Keuangan di Sektor Keuangan: Kajian Terhadap Model S.C.C.O.R.E, Kompetensi Audit Internal, dan Whistleblowing System Nurgupita, Rea Kanaya; Rahman, Aulia Fuad
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21238

Abstract

Penelitian ini menguji pengaruh penerapan model S.C.C.O.R.E dan kompetensi audit internal terhadap fraud laporan keuangan, dengan Whistleblowing System sebagai variabel moderasi. Penelitian ini menjawab tujuan penelitian dengan menggunakan regresi logistik dan Moderated Regression Analysis. Penelitian ini menggunakan data sekunder dari 46 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Hasil penelitian menunjukkan tekanan eksternal, target keuangan, kerjasama dengan proyek pemerintah, nature of industry, jumlah gambar dewan direksi, dan audit internal ahli keuangan berpengaruh signifikan terhadap fraud laporan keuangan. Kemudian, Whistleblowing System mampu memoderasi dengan kuat audit internal ahli keuangan terhadap fraud laporan keuangan. Penelitian ini menyarankan mempertimbangkan variabel moderasi lainnya untuk model S.C.C.O.R.E, serta menggunakan mix method untuk pembahasan yang lebih komprehensif.
Factors Affecting the Profitability of Islamic Commercial Banks for the Period 2018-2022 Handayani, Pangestika Nur; Widodo, Saniman; Budiyono, Iwan
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.18945

Abstract

This study aims to analyze the significance of the effect of the Influence of Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO) towards Return On Asset (ROA) in Sharia Commercial Banks in Indonesia for the period 2018-2022, both simultaneously and partially. The populationn in this study consists of all Sharia Commercial Banks in Indonesia, while the sample used in this study is (eight) Sharia Commercial Banks in Indonesia for the period 2018-2022, selected using purposive sampling technique. The analysis model used in this study is the Multiple Linear Regression Analysis Model, and the analysis techniques include simultaneous significancee testt (F-test), Coefficientt of Determination test (R2), and partial significance test (t-test), processed with SPSS 26.00 program. The results of hypothesis testing and discussion indicate that, partially, Third Party Funds (DPK) have a positive and significant effect on Return on Asset (ROA). Partially, Musyarakah Financing has a negative and significant effect on Return on Asset (ROA). Partially, Fee Based Income has a positive and significant effect on Return on Asset (ROA). Partially, Operational Expenses on Operational Revenue (BOPO) has a negative and significant effect1 on Return on Asset (ROA) in Sharia Commercial Banks in Indonesiaa for the period 2018-2022.
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi Alkotdriyah, Putri Puspa; Harnovinsah, Harnovinsah; Djaddang, Syahril; Mulyadi, JMV; Lysandra, Shanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21325

Abstract

The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this phenomenon. With regard to the impact of the fraud pentagon on fraudulent financial statements, this study attempts to provide empirical proof of moderating role of audit committee in Property and Real Estate companies for the period 2020-2022 with an observed sample size of 54 companies. Purposive sampling was the sample technique chosen for the present inquiry. IBM SPSS Statistics 26 used to scrutinize the gathered data by means of moderated regression analysis technique. It was discovered that Fraudulent Financial Statements have proved to be significantly impacted by Financial Stability and Total Accruals. Meanwhile, moderating effect provided results that from the abundance of five Pentagon Fraud indicators, only Financial Stability can be significantly moderated by the audit committee.
Pencegahan Kecurangan Pengelolaan Dana Desa: Peran Pengendalian Internal dan Masyarakat Deza, Indra Riyanto; Utomo, Dwi Cahyo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.19661

Abstract

Pengelolaan dana desa tidak terlepas dari berbagai permasalahan kecurangan yang dapat terjadi, oleh karena itu penelitian ini bertujuan untuk melihat dan menganalisis pencegahan kecurangan pengelolaan dana desa dari peran sistem pengendalian internal serta partisipasi masyarakat. Populasi dalam penelitian ini difokuskan pada seluruh aparatur di 12 desa Kecamatan Gunungkencana dengan total responden sebanyak 104 responden. Metode analisis data menggunakan uji analisis regresi linier berganda. Hasil temuan menunjukan bahwa variabel sistem pengendalian internal berpengaruh positif terhadap pencegahan kecurangan pengelolaan dana desa. Hal ini dikarenakan sistem pengendalian internal yang ada dan dijalankan oleh perangkat desa dengan intergritas tinggi akan berdampak dalam meningkatkan kesadaran pencegahan kecurangan. Selanjutnya partisipasi masyarakat berpengaruh positif terhadap pencegahan kecurangan pengelolaan dana desa. Karena peran dari masyrakat dibutuhkan sebagai pengawas ekternal dalam pengelolaan dana desa. Temuan ini dapat berkontribusi bagi perangkat desa dan masyarakat untuk terus meningkatkan kesadaran akan pencegahan kecurangan pengelolaan dana desa. Secara teoritis, penelitian ini dapat memberikan bukti empiris mengenai sistem pengendalian internal dan partisipasi masyarakat dalam pencegahan kecurangan pengelolaan dana desa.
Trust in Digital Era: A Study of Public Confidence in the Reliability of Peer to Peer (P2P) Lending Considering Disadvate Issues Permana, Gusi Putu Lestara; Bhavani, Made Sharol
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21409

Abstract

In the digital era, peer-to-peer lending platforms have emerged as a new means of connecting lenders and borrowers as the financial landscape continues to shift. This study is focused on investigating the effects of negative news, public confidence in peer-to-peer lending platforms, and public trust in the digital era. Questionnaires were distributed to 120 respondents in order to collect primary data for this study. The collected data will be analyzed using the SPSS software. It is expected that the research findings will be useful for educational purposes for those who plan to use the P2P lending network.

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