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INDONESIA
Jurnal Riset Akuntansi Aksioma
Published by Universitas Mataram
ISSN : 18580785     EISSN : 26548488     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. Jurnal ini diterbitkan dua kali setahun pada bulan Juni dan Desember.
Arjuna Subject : -
Articles 170 Documents
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PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISLOSURE TERHADAP FINANCIAL PERFORMANCE Anthony Holly; Ana Mardiana; Robert Jao; Paulus Tangke; Imelda The
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.193

Abstract

The purpose of this study is to analyze the effect of environmental performance and environmental disclosure on financial performance. This type of research is causality research that builds a causal relationship between the independent variables and the dependent variable. The main theories used in this research are Legitimacy Theory and Stakeholder Theory. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with the research period 2018-2020. The number of research samples is 15 companies selected by purposive sampling method and using secondary data, namely annual reports, PROPER results, and company sustainability reports. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that environmental performance has a positive and significant influence on financial performance. This study also shows that environmental disclosure has a positive and significant effect on financial performance.
Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan Yang Tercantum Dalam Jakarta Islamic Index M Akbar Fadhilah Akbar Fadhilah; Wahyu Dwi Warsitasari Warsitasari
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.196

Abstract

The purpose of this research is to find out how the stock returns of companies listed in the Jakarta Islamic Index are influenced by financial ratios such as the Liquidity Ratio, Activity Ratio, Profitability Ratio, Solvency Ratio, and Market Value Ratio. Quantitative approach and type of associative research are used as research methods. This study used secondary data and used panel data regression analysis with the help of Microsoft Excel and Eviews 9. A purposive sampling technique was used to select 16 companies listed on the Jakarta Islamic Index between 2017 and 2021 to be used as research samples. The results of the study show that simultaneously the Liquidity Ratio, Activity Ratio, Profitability Ratio, Solvency Ratio and Market Value Ratio have a significant effect on stock returns. While partially the Liquidity Ratio, Activity Ratio and Profitability Ratio do not have a significant effect on stock returns. Then the Solvency Ratio has a negative and significant effect on stock returns, and the Market Value Ratio has a positive and significant effect on stock returns.
EFEK PERUBAHAN LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM Riza Praditha; Indah Pusvita Sari; Diah Ayu Gustiningsih; Jamaluddin Majid
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.198

Abstract

This study aims to analyze the effect of accounting earnings and operating cash flow on stock returns. The population in this study are companies listed on the Indonesia Stock Exchange. The sample used the purposive sampling method with the observation year 2017-2020. The results showed that accounting profit proved to have a positive and significant effect on stock returns. This means that the greater the accounting profit earned by the company, the greater the stock return generated. Different results are shown in the results of the operating cash flow test where the results show a positive but not significant effect on stock returns. These results have implications for the accounting profit presentation policy, in which the company is expected to be able to maximize the acquisition of accounting profit in order to increase the acquisition of stock returns.
PENGARUH ROA, TATO, DER, EPS DAN CR TERHADAP RETURN SAHAM PERUSAHAAN FARMASI PERIODE 2018-2021 Ling Ling Ferdian Imara Ferdian; Rendra Erdkhadifa Erdkhadifa
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.199

Abstract

Medicines and medical devices are one of the important needs during the Covid-19 pandemic. This has triggered pharmaceutical companies to become one of the investment targets for investors. However, it turns out that pharmaceutical companies have not been able to provide the expected stock returns. This study aims to determine the effect of return on assets, total asset turnover, debt to equity ratio, earnings per share and current ratio on stock returns of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is associative quantitative. This study uses panel data regression analysis. The sampling technique was purposive sampling, so that 7 pharmaceutical companies were obtained as research samples. The results of this study indicate that simultaneously return on assets, total asset turnover, debt to equity ratio, earnings per share and current ratio have a significant effect on stock returns. Furthermore, partially only earning per share has a significant effect on stock returns. Meanwhile, return on assets, total asset turnover, debt to equity ratio and current ratio have no significant effect on stock returns.
Pengaruh Green Innovation dan Green Process Innovation terhadap Kinerja Perusahaan Wafiq Muwaffaq Helmi; Erna Widiastuty
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.203

Abstract

This research aims to obtain empirical evidence on the effect of green process innovation on firm performance and provides empirical evidence that green innovation products have a positive effect on firm performance. This research conducted manufacture firm registered on Indonesia Stock Exchange (IDX) in 2016-2020. The sample in this study was obtained using a purposive sampling technique and based on predetermined criteria, a sample of 103 firm-years was obtained. The analytical method used is multiple linear analysis method with the E-views version 12. The independent variables in this study are green product innovation and green process innovation. Firm performance is the dependent variable in this study, while firm size and firm age is the control variable in this study. The results of this study indicate green product innovation have affect to firm performance at t+1 and t+2 and green process innovation has no affect to firm performance. This research contributes in terms of provide empirical evidence for researchers about the concept of green innovation and how it affects firm performance.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PEMERINTAH DAERAH Zsalzsabila Izzatunnisa Zulkarnain; Tantina Haryati
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.204

Abstract

Tujuan dilakukannya penelitian ini yakni menguji serta membuktikan Pendapatan Asli Daerah dan tiga komponen Dana Perimbangan, yaitu Dana Bagi Hasil, Dana Alokasi Khusus, serta Dana Alokasi Umum, memberikan pengaruh terhadap Belanja Modal Pemerintah Daerah kabupaten/kota di Provinsi Maluku pada periode 2017-2021. Pendekatan penelitian ini ialah kuantitatif dengan menggunakan data sekunder sebagai sumber data berupa Data Realisasi APBD dari 11 kabupaten/kota Provinsi Maluku tahun 2017-2021 yang diakses melalui laman resmi Direktorat Jenderal Perimbangan Keuangan (DJPK) RI (www.djpk.kemenkeu.go.id). Temuan yang didapatkan dari hasil uji penelitian ini ialah Pendapatan Asli Daerah memiliki pengaruh pada aktivitas Belanja Modal. Namun, untuk Dana Bagi Hasil, Dana Alokasi Khusus serta Dana Alokasi Umum tidak memiliki pengaruh signifikan terhadap aktivitas Belanja Modal Pemerintah Daerah kabupaten/kota di Provinsi Maluku tahun 2017-2021.
Pengaruh Pendapatan Premi dan Hasil Investasi Terhadap Laba Pada Perusahaan Asuransi Jiwa Syariah Cahyani, Alfina; Septiawati, Rohma; Puspitasari, Meliana
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.216

Abstract

This study aims to examine how much influence the independent variables, namely premium income and investment returns, have on the dependent variable, namely profits at Islamic life insurance companies in Indonesia that are registered with the Financial Services Authority (OJK) for the period 2017 – 2021. Quantitative methods are used in this study with multiple linear regression data analysis techniques and processed using SPSS version 26. This study data collection technique in this research uses purposive sampling and the secondary data used are published and audited financial reports. The samples used were 7 sharia life insurance companies for research. The results prove that premium income affects profits positively and significantly, while investment returns affect profits negatively and insignificantly. However, together premium income and investment returns affect profits significantly.
PENGARUH KINERJA ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN Pramitya Khairunnisa, Dian; Erna Widiastuty
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.218

Abstract

This research aims to provide empirical evidence of the influence of environment, social, governance (ESG) performance on the financial performance of companies in Indonesia, Malaysia and Singapore. This research is quantitative research with secondary data from all public companies listed on the Indonesia Stock Exchange, Kuala Lumpur Stock Exchange and Singapore Stock Exchange in 2016-2021. Total observations in this study were 1.045 company-years. The independent variable of ESG performance is measured using the ESG score while the dependent variable of financial performance is proxied by ROA. This research using regression analysis on hypothesis testing. The results show that the influence of ESG on financial performance in Indonesia, Malaysia and Singapore varies. For example, in Indonesia and Malaysia the hypothesis which states that ESG has a positive and significant effect on financial performance is not supported. Meanwhile, in Singapore the hypothesis which states that the effect of positive and significant ESG on financial performance is supported. The results of testing each ESG component in each country show that the hypothesis is not supported because the direction is different from what was hypothesized.
PENGARUH INTENSITAS ASET BIOLOGIS, PERTUMBUHAN PENJUALAN, KEPEMILIKAN MODAL ASING, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Jumaidi Rahman; Elin Erlina Sasanti; Kartikasari, Nungki
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.208

Abstract

This research aims to examine the influence of biological asset intensity, sales growth, foreign ownership, and company size on firm value in plantation companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The population in this study is all plantation companies listed on the IDX, using purposive sampling method with a sample size of 18 companies. The analysis method used in this study is multiple linear regression analysis. The results of the testing and discussion prove that biological asset intensity, sales growth, and foreign ownership have no significant effect on firm value. However, company size has a significant negative effect on firm value of plantation companies listed on the Indonesia Stock Exchange during the period of 2017-2021. This research also makes a practical contribution to companies and investors. This research can be used as a consideration in applying these research variables to help increase firm value and is also expected to assist investors in making the right decisions in investing.
ANALISIS DEWAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN DI BANK KONVENSIONAL Hakim, Moh Irman; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.219

Abstract

The purpose of this study is to ascertain and evaluate the impact of the board of directors, board of commissioners, and audit committee on financial performance a proxy the return on assets (ROA) in conventional bank listed on the Indonesia Stock Exchange for the years 2018 through 2021. The methodology utilized in this study is quantitative one, and it makes use of secondary data in the form of traditional bank yearly financial reports that were collected from the Indonesia Stock Exchange’s official website (www.idx.co.id). Purposive sampling was the method utilized to choose the sample for this study, and it took 4 years to collect 108 samples. According to the study’s findings, the board of directors significantly affects financial performance. However, the board of commissioners and audit committee do not significantly affect the financial performance of traditional banks from 2018 to 2021. This study offers suggestions and additional proof regarding the impact of the board of directors, board of commissioners, and audit committee on the financial performance, particularly the banking sector.

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