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INDONESIA
(JRAMB) Jurnal Riset Akuntansi Mercu Buana
Published by Universitas Mercu Buana Yogyakarta
ISSN : 24601233     EISSN : 25484338     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
(JRAMB) Jurnal Riset Akuntansi Mercu Buana is a blind-reviewed journal published periodically twice a year (Mei and November). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.
Arjuna Subject : -
Articles 10 Documents
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Search results for , issue "Vol 10 No 1: Mei 2024" : 10 Documents clear
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN TERPADU TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Luh Gde, Ana Pertiwi; putri maharani, Desak Putu
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.4176

Abstract

Tujuan dari penelitian ini guna mengidentifikasi aspek apa saja yang dapat mempengaruhi keterlambatan audit pada sekian banyaknya perusahaan yang terhimpun di Bursa Efek Indonesia, dengan fokus pada kepemilikan institusional dan kepemilikan manajerial. Metode kuantitatif dengan disertai data sekunder menjadi acuan peneliti dalam melakukan penelitian ini. Sampel penelitian terdiri adalah 77 perusahaan (tercatat di BEI pada tahun 2020) dandipilih dengan cara purposive.  Kepemilikan institusional dan terpadu adalah variabel independen dalam penelitian ini, dan penundaan audit adalah variabel dependen. Analisis regresi linier berganda dan Uji F diterapkan pada penelitian ini. Temuan pada penelitian membuktikan bahwasanya kepemilikan institusional tidak memberikan berdampak yang relevan terhadap keterlambatan audit; namun kepemilikannya secara parsial berdampak terhadap keterlambatan audit; dan keduanya, kepemilikan institusional dan terpadu berdampak terhadap keterlambatan audit. Oleh karena itu, perusahaan harus memperhatikan durasi penyelesaian audit yang dapat berguna dalam mengevaluasi kinerja keuangan dan kondisi perusahaan secara keseluruhan. Temuan penelitian ini diharapkan menjadi acuan bagi perusahaan guna memastikan proses distribusi informasi audit keuangan tepat pada waktunya.
Pengaruh Green Accounting, Profitabilitas, Leverage Terhadap Nilai Perusahaan Sub Sektor Pertambangan Larastiwi, Ayuni Liana; Setiadi , Iwan
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.4248

Abstract

Posisi nilai perusahaan amat penting karena dapat memperlihatkan peningkatan kemakmuran pemegang saham. Sehingga dilakukan penelitian mengenai nilai perusahaan untuk melihat bagaimana posisi nilai perusahaan berdampak pada green accounting, profitabilitas, leverage pada sektor pertambangan yang terdaftar di BEI. Perusahaan manufaktur sub sektor pertambangan merupakan objek dalam penelitian ini. Dengan variabel independen terdiri dari green accounting yang diukur dengan perbandingan antara biaya lingkungan dengan laba bersih, profitabilitas diukur dengan ROA dan leverage diukur dengan DER. Variabel dependen dari penelitian ini adalah nilai perusahaan yang diukur dengan metode price book value (PBV). Perusahaan manufaktur sub sektor pertambangan yang terdaftar di BEI dari tahun 2019-2023 menjadi populasi peneletian ini, yang mengumpulkan 21 perusahaan selama 5 tahun dengan total 105 data sample. Metode purposive sampling digunakan dalam penelitian dengan 4 kriteria utama dan data diuji menggunakan program SPSS versi 27. Hasil penelitijan menunjukan bahwa green accounting tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Dan leverage berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Berdasarkan hasil penelitian tersebut menyatakan bahwa green accounting dan leverage tidak memiliki dampak pada nilai perusahaan. Impikasi dalam penelitian ini yaitu perusahaan harus memperhatikan aspek lingkungan dan dari penelitian ini dapat digunakan sebagai acuan perusahaan dalam meningkatkan nilai perusahaan.
EXPLORING FACTORS INFLUENCING ECONOMIC LITERACY AMONG UNIVERSITY ADMINISTRATORS IN SOUTHWESTERN NIGERIA BAMIRO, NURUDEEN; Zakariya, Zainizam; Mohammad, Abidat Oluwashola
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.4251

Abstract

Understanding economics is essential for individuals to make informed decisions and contribute to the overall well-being of the economy. This research explores the economic literacy of university administrators in southwestern Nigeria, emphasizing its importance in institutional decision-making. Data was collected from 662 academic and senior administrative staff members in fifteen universities across federal and state institutions in southwestern Nigeria using proportionate sampling techniques. The suitability of the data for the study was confirmed with a KMO value greater than 0.6. Descriptive statistics, T-tests, and ANOVA were used to analyze the dataset. The findings reveal that administrators have a solid understanding of economic concepts. No significant differences were found based on gender (t=-.972, df=660, p=.332) or university ownership (t=.996, df=660, p=.320). However, significant variations were observed according to age (F=13.780, df=661, p<0.05), job position (F=8.602, df=661, p<0.05), and academic qualifications (F=9.922, df=661, p<0.05). These differences highlight the need for targeted interventions to address knowledge gaps in specific demographic groups. The study recommends prioritizing economic literacy programs for administrators, including customized training and interdisciplinary collaboration. Future research should focus on longitudinal trends, organizational factors affecting economic
GROWTH OPPORTUNITY DAN RISIKO NILAI TUKAR TERHADAP PROFITABILITAS DENGAN FINANCIAL HEDGING SEBAGAI MODERASI Suhartono , Jeffry; Lindrawati, Lindrawati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.4274

Abstract

Profitability is very important for company sustainability. High profitability can be obtained from a high growth opportunity value. Companies that grow will expand and carry out international trade. Transactions between countries can cause losses due to unstable currency values. To reduce the impact of losses from unstable currency values, companies can hedge exchange rate risks using financial hedging. Many companies still feel that they do not need to use financial hedging. The aim of this research is to analyze the influence of growth opportunity and exchange rate risk on profitability with financial hedging as a moderating. The design of this research is quantitative research, with data in the form of annual reports and a summary of closing shares for the year. The research object is manufacturing companies listed on the IDX. The data analysis technique used is multiple linear regression and moderation. The research results show that growth opportunity has a positive effect on profitability, exchange rate risk does not have a significant effect on profitability, and financial hedging does not significantly moderate the effect of exchange rate risk on profitability. Even though financial hedging in this research is not proven, management still has to minimize the company's risk with financial hedging by looking at the research period which was conducted during the pandemic era, thus limiting for international transactions.
SDGs DISCLOSURE IN PT BUKALAPAK.COM TBK'S SUSTAINABILITY REPORT FOR THE 2021-2023 PERIOD Nurafni Oktaviyah; Samirah Dunakhir; Warka Syachbrani
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.4313

Abstract

The research aims to analyze the disclosure of Sustainable Development Goals (SDGs) in the PT Bukalapak.com Tbk sustainability report with a focus on compliance with Peraturan Otoritas Jasa Keuangan (POJK) No. 51/POJK.03/2017 for the period 2021 to 2023. POJK 51/POJK.03/2017 requires companies to prepare sustainability reports that cover relevant economic, social and environmental aspects, as well as disclose their contribution to the SDGs. This research evaluates the performance of PT Bukalapak.com Tbk in integrating SDGs in the company's sustainability report and how the company complies with the provisions regulated by POJK. Data was obtained through content analysis of sustainability reports with a focus on the SDGs-related disclosures that are most frequently disclosed and how detailed these disclosures are. The research results show that PT Bukalapak.com has integrated SDGs in their business strategy and reporting, with a significant increase in the quality and quantity of disclosure from year to year. SDGs goal 4 (education and training) is a priority in 2021 and 2022. Priority in 2023 is SDGs goal 1 (eliminate all forms of hunger). Compliance with POJK is generally quite good. full disclosure has been reported on most aspects over the past three years. Partial disclosure is reported on aspects of economic performance in 2022 and 2023. Apart from that, environmental performance also does not provide full disclosure. The total percentage of disclosure in 2021 and 2022 was 95.24% and in 2023 it decreased to 87.5%. Disclosure of SDGs in PT Bukalapak.com Tbk's sustainability report continues to develop, driven by regulations and increased corporate awareness of the importance of sustainability. These findings provide insight for stakeholders, including regulators, investors and companies, in understanding the important role of sustainability reporting in supporting the achievement of the SDGs.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA TAHUN 2018-2021 Poly Endrayanto Eko Christmawan; Rahmawati, Lisna Millah; Arisudhana, Aditya; Kussuma, Andre
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/akun.v10i1.4419

Abstract

This study examines the effect of profitability, company size, and leverage on tax avoidance in the mining company sector listed on the Indonesia Stock Exchange in 2018-2021. The independent variables in this study are profitability, firm size, and leverage, the dependent variable is tax avoidance. The type of research used is a quantitative method with secondary data derived from audited annual financial reports and obtained from www.idx.co.id. This study used a population of mining companies in 2018-2021. In taking the sample, a purposive sampling technique was used, with this technique a total of 44 samples were obtained from 11 companies with 4 years of observation. Then to determine the effect of each variable tested using multiple linear regression. The results of the study are that profitability as assessed by return on assets has a negative and significant effect on tax avoidance, company size as assessed by the natural logarithm of total assets has a positive and significant effect on tax avoidance, and leverage as assessed based on the debt to equity ratio has an influence positive and significant to tax avoidance. Implications of the research are: (a) Profitability. The higher the company's profit level, the less likely the company is to engage in tax avoidance, (b) Company Size. Large companies tend to utilize experts and asset depreciation to reduce tax payments, but must still comply with tax regulations so as not to harm stakeholders, (c) Leverage. Companies with debt tend to increase interest expenses to reduce tax expenses.
DETERMINASI AUDIT JUDGMENT: STUDI PADA BPK RI PERWAKILAN BALI: Analisis Faktor-faktor Penentu Keputusan Audit dalam Konteks Pemeriksaan Keuangan Juliastini, Ni Putu; Komang, I Komang Trisna Eka Putra
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/akun.v10i1.4420

Abstract

This study aims to examine the influence of independence, professional ethics, timepressure, task complexity, internal locus of control and external locus of control on auditjudgment. The sample used was 40 auditors obtained by the saturated sample method. Theanalytical tool used is multiple linear regression analysis. The results of this study indicatethat the variables of independence, professional ethics, time pressure, and task complexitydo not affect audit judgment. Internal locus of control variables have a positive effect onaudit judgment, while external locus of control variables have a negative effect on auditjudgment.
ANALISIS KINERJA PT. BPR BANK BOYOLALI DENGAN METODE RGEC Ekowati, Dhiana; Mawar Sari, Defita; Kholisoh, Luluk; Isfaatun, Eliya; Magdalena PD, Maria
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/akun.v10i1.4425

Abstract

A bank is a financial intermediary institution, generally established with the authority to accept money deposits, lend money, and issue promissory notes or known as banknotes. Financial performance is one of the important indicators to determine the financial condition of the bank. The better the financial performance, the better or healthier the health level of the bank. (Sukarno, 2011: 2). This study aims to analyze banking health performance using the RGEC method. The financial ratios used in this study are LDR, CGC, ROA, BOPO, and CAR. The research object in this study is the financial performance report of PT BPR Bank Boyolali using the RGEC method for the final quarter period of 2021 - 2023. This type of research is descriptive quantitative, a research method that utilizes quantitative data and is described descriptively. This study uses secondary data in the form of financial information obtained from financial reports published through the Financial Services Authority (OJK) website. The results of this study indicate a decrease in the LDR ratio from 98% in 2021 to 79.9% in 2023, reflecting a more balanced management of loans and deposits. The implementation of Good Corporate Governance (GCG) principles remains good with high regulatory compliance. Profitability remains solid with a stable ROA at 2.5% in 2021 and 2022, albeit slightly declining to 2.3% in 2023, and an efficient BOPO ratio of 79.9% in 2021.
A STUDY ON THE FINANCIAL PERFORMANCE OF SELECTED BANKS IN KARNATAKA INDIA Deepu B, Deepu B
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/akun.v10i1.4426

Abstract

In every way, banking is crucial to the expansion and development of the Indian economy. The study's primary goal is to use the CAMEL grading methodology to compare and assess the financial performance of a few selected banks. Secondary information required for the study was gathered from annual reports of the banks, bulletins, periodicals, newsletters, internal bank reports, journals, magazines, and websites. The CAMEL framework has been used to analyse the collected data. ICICI Bank, HDFC Bank, YES Bank, AXIS Bank, and FEDERAL Bank are the banks chosen for analysis. The chosen banks were studied during the years of 2015 to 2019. The study reveals that HDFC Bank and AXIS Bank are the best banks based on the overall grade of the CAMEL analysis
Kebijakan Pajak Karbon terhadap Reaksi Pasar: Studi di Bursa Efek Indonesia Musthafa, Afif
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.3586

Abstract

Studi ini meneliti reaksi pasar Indonesia terhadap kebijakan pajak karbon. Kebijakan ini dilakukan pemerintah sebagai langkah dalam merespon isu pemanasan global. Studi ini mencoba menjelaskan mengenai dampak dari kebijakan pengurangan karbon terhadap reaksi investor. Penelitian ini merupakan penelitian studi peristiwa dengan populasi penelitian semua perusahaan yang terdaftar di Bursa Efek Indonesia pada tanggal 7 Oktober 2021. Data diambil dari Yahoo Finance dan IDX dengan jumlah sebanyak 753 perusahaan. Metode sampel yang digunakan adalah metode purposive sampling dengan sampel berupa indeks Kompas 100 dan masing-masing sektor perusahaan yang terdaftar di Bursa Efek Indonesia dengan jumlah 9 sektor dengan periode pengamatan 11 hari (-5,5), 7 hari (-3,3), dan 3 hari (-1,1). Pengujian dilakukan menggunakan Single Index Model dan Historical Mean Model menunjukkan bahwa pasar bereaksi terhadap kebijakan karbon (p-value <0,05). Perusahaan sektor pertambangan, industri barang konsumsi, dan agrikultur menjadi perusahaan yang paling berekasi sedangkan sektor keuangan dan perbankan tidak terjadi reaksi. Kebijakan pajak karbon berdampak pada reaksi investor terhadap Bursa Efek Indonesia.

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