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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 Green Accounting, Corporate Social Responsibility (CSR), Dan Reputasi Perusahaan Terhadap Kinerja Keuangan Hidayati, Annisa; Rosidi, Rosidi
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.297

Abstract

This study aims to examine the effect of green accounting, corporate social responsibility (CSR), and firm reputation on financial performance. The population in this study consists of all manufacturing and mining companies listed on the Indonesia Stock Exchange in 2021–2022, from which the samples of 54 companies are selected through purposive sampling. This study involves secondary data of the annual reports and sustainability reports obtained from the companies’ official websites. The variables of green accounting, firm reputation, and financial performance are represented by environmental costs, market-to-book value ratio, and return on assets, respectively. The data are analyzed by multiple linear regression processed SPSS version 26. The analysis results exhibit that green accounting has a negative effect on financial performance while CSR and firm reputation have a positive and significant effect on financial performance.
PENGARUH PROFITABILITAS, LIKUIDITAS, AKTIVITAS, STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI PERIODE 2018-2022) Gusti Ayu, Ratih Hapsari
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.300

Abstract

The purpose of this study is to analyze the impact of the profitability, liquidity, activity, capital structure and dividend policy ratio projected by ROE, CR, TATO, LTDER and the DPR on the Value of the PBV Proxy Company in part on the energy sector companies listed on the Indonesian Stock Exchange 2018-2022. Quantitative associative is this type of research, whereas the data collected using the sample survey method is a documentation study technique. Of the 80 companies, there are 13 samples of companies that meet the purposive sampling criteria. Using the double linear regression method with the help of the SPSS application. The results of research using the T-Test showed that profitability had a positive and significant impact on the Company's Value. Liquidity and Capital Structure had a negative and significant effect on the company's Values. While the Ratio of Activity and Dividend Policy had positive and non-significant effects on the value of the Company.
PENGARUH MOOD, PEMBERIAN REWARD DAN KOMITMEN RELIGIUS TERHADAP NIAT MELAKUKAN WHISTLEBLOWING Ester Sabatini
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.303

Abstract

Many countries, including Indonesia, face serious socio-economic problems due to fraud in various forms, including corruption. Whistleblowing is one way to restore public trust, especially in terms of preventing fraud. This research aims to explore how big the relationship between mood, the influence of rewards, and a person's religious commitment has on the desire or intention to carry out whistleblowing. In this quantitative research, primary data was collected through a questionnaire distributed using Google Form. The purposive sampling method was used to select 70 respondents. Analysis was carried out using the multiple linear regression method. Research findings show that mood, giving rewards, and religious commitment each have an influence on a person's desire to carry out whistleblowing.
APAKAH LEVERAGE MAMPU MEMODERASI DAMPAK PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP STOCK RETURN? arfian tanjung; Syarif M. Helmi; Khristina Yunita
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.304

Abstract

This study aims to determine the effect of Return on Asset, Operating Profit Margin, Dividend Yield, and Dividend Payout Ratio on stock returns in non-cyclical consumer sector companies on the Indonesia Stock Exchange (IDX) in 2019-2023 and the ability of Leverage to moderate the impact of independent variables. The population in the study included 55 main board type non-cyclical consumer sector issuers on the Indonesia Stock Exchange (IDX). While the sample taken was 28 companies using purposive sampling technique. This study uses multiple linear regression, moderation regression, and hypothesis testing. The results of this study indicate that simultaneously Return on Asset, Operating Profit Margin, Dividend Yield and Dividend Payout have no significant effect on stock return. Partially the Return on Asset variable has a significant positive effect on stock return but the Operating Profit Margin, Dividend Yield, and Dividend Payout variables have an insignificant effect on stock return. Leverage as a moderating variable has not been able to moderate the impact of Return on Asset, Operating Profit Margin, Dividend Yield and Dividend Payout on stock return.
ANALISIS PENGUNGKAPAN CSR PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK KIlay, Trisye Natalia; Amelia Josefien Viotty Radianto; Ribka Shintia Febriarti Bonara; Joshua Stevanus Poceratu; Vilencia Christin Salakory
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.306

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan CSR dalam laporan keberlanjutan berdasarkan standar GRI 2021. Sampel penelitian adalah PT Industri Jamu dan Farmasi Sido Muncul Tbk yang menggunakan GRI Standards dalam laporan keberlanjutan pada tahun 2021-2023. Teknik pengambilan data dalam penelitian ini menggunakan metode dokumentasi. Teknik analisis data menggunakan metode analisis konten dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pengungkapan umum dan pengungkapan topik material tergolong dalam kategori pengungkapan penuh. Untuk topik kinerja lingkungan dan topik kinerja sosial sempat berada di kategori pengungkapan yang sama selama tahun 2021 dan tahun 2022 namun pada tahun 2023 mengalami peningkatan kategori dari pengungkapan diaplikasikan secara parsial menjadi pengungkapan diaplikasikan dengan baik. Hanya topik kinerja ekonomi yang masuk dalam kategori paling rendah yaitu pengungkapan terbatas mulai dari tahun 2021 sampai dengan tahun 2023.
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Safira, jumriati; Inapty, Biana Adha
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.313

Abstract

This study aims to examine the influence of intellectuall capital and good corporate governance on the company's financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The approach employed in this study using a sample of 145 companies was purposeful sampling. Return on Asset (ROA) is the dependent variable that is measured using a panel data regression model. Intellectuall capital, institutional ownership, audit committee, independent board of commissioners, and management ownership were the study's independent factors. The test results demonstrate that a companny's financial success is positively impacted by its intellectuall capital. In the meantime, for mining companies listed on the Indonesia Stock Exchange for the 2018–2022 period, good corporate governance, as measured by institutional ownership, the number of audit committees, an independent board of commissioners, and managerial ownership, has no bearing on the company's financial performance. The research's conclusions benefit businesses and investors in real ways. This research can be used as a consideration in applying the variables in this study to help improve company performance and is also expected to help investors in making the right decisions in investing.
DIMENSI FRAUD DIAMOND TERHADAP KECURANGAN AKADEMIK MAHASISWA Bahri, Syamsul; Novita, Novita
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.332

Abstract

This study aims to prove the effect of fraud diamond dimensions on academic cheating in a hybrid learning system. The method in this study uses Partial Least Square. The object of the study is Trilogi University. Respondents are all active undergraduate students from 2019 to 2022. The population is 1247 from 12 study programs. The research sample consists of 115 undergraduate students who already have a GPA. This study found that pressure and ability have a positive effect on student academic cheating. Opportunity and rationalization have no effect on student academic cheating.
PENGARUH PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA DI ASEAN Shakila Putri Amanda; Widiastuty, Erna
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.333

Abstract

This study examines the effect of profitability and financial risk on income smoothing practices in banking companies listed on the Indonesia Stock Exchange, Singapore Exchange, Bursa Malaysia Securities Berhad, and the Philippine Stock Exchange from 2016 to 2023. Using purposive sampling, 544 firm-year observations were selected. Data were collected from annual reports, company websites, and Datastream Refinitiv Eikon. Multiple linear regression analysis conducted with IBM SPSS Version 25. The results of this study indicate that profitability and financial risk have a negative and significant effect on income smoothing. These findings emphasize the need for considering profitability and financial risk in formulating financial management strategies, aligning with POJK RI Regulation No. 17/PJOK.04/2020. Regulators should consider enhancing disclosure requirements related to values in financial reports.
PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN BALANCED SCORECARD PADA KOPERASI KPRI OBOR Farah, Nurul Faradillah; Baiq Anggun Hilendri Lestari; Adithya Bayu Suryantar
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.419

Abstract

The purpose of this study is to determine the measurement of performance from a financial perspective (liquidity ratio, solvency ratio, reliability ratio), customer perspective (customer acquisition rate), internal business process perspective (manufacturing cycle efficiency) and learning and growth perspective (employee satisfaction level and employee retention rate) using the Balanced Scorecard method at the Employee Cooperative of the Republic of Indonesia (KPRI) Obor Kota Bima. The population of the study includes 101 active member customers with the sampling technique is accidental sampling with saturated sampling/census method. This study obtained the results that the measurement of financial performance using the Balanced scorecard was assessed from four perspectives, namely the internal business perspective, the customer perspective, and the growth and learning perspective were considered efficient. Meanwhile, the financial perspective measured through three ratios is considered inadequate. KPRI Obor's performance based on the measurement of the balance criteria of the Balanced scorecard, is considered quite good with a score of 0.2 (Quite Good).
KECURANGAN LAPORAN KEUANGAN, LAPORAN KEUANGAN, MANIPULASI LABA, MODEL M-SCORE BENEISH isna, isnawati; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.428

Abstract

The M-Score strategy (Beneish, 1999) is widely used as a financial forensic tool in detecting financial statement fraud (Buljubasic & Halilbegovic, 2017; Hasan et al., 2017), but this study has not found evidence during a crisis. Therefore this study attempts to fill this gap by conducting research in selected Asian countries such as Malaysia, Indonesia, Thailand, Hong Kong, Singapore, China and Japan. The aim to find empirical evidence about the percentage of financial statements that were manipulated during the Covid-19 crisis (2020 and 2021), the manipulation index and what techniques are often used in manipulating financial reports during the crisis. The results found empirical evidence that there were indications of financial statement manipulation during a crisis (the M-Score result) was very high at 94.8%, but the overall manipulation index (OMI) was even lower at 39% compared to what was found. by Hassan et. al (2017) of 72%. The technique most often used by companies to commit fraudulent financial statements during a crisis is the TATA variable, that maximizing the value of accruals (other than cash). Furthermore, the results are also in line with the results of previous studies which found significant differences between countries in terms of financial statement manipulation.

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