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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 MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Annisa Mawardani Putri; Widiastuty, Erna
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study aims to provide empirical evidence of the influence of corporate governance mechanisms on firm value. The population of the research comprises all companies listed on the Indonesian Institute for Corporate Governance (IICG) from 2016 to 2022. Purposive sampling was employed, resulting in a sample of 199 firm-year observations. The independent variable, corporate governance mechanisms, was measured using the Corporate Governance Perception Index (CGPI) score. The dependent variable, firm value, was measured using Tobin's Q and sales growth. Firm size, the control variable, was proxied by total assets. Hypothesis testing was performed using simple linear regression. The results indicate that corporate governance mechanisms have a positive and significant impact on firm value. These findings support agency theory, which posits that corporate governance mechanisms has a positive and significant reduce conflicts of interest between principals-agents.
ANALISIS AKUISISI PERUSAHAAN MIGAS TERHADAP KEPUTUSAN INVESTASI DAN KINERJA KEUANGAN Yuni Kurniawati; Heikal, Jerry
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study analyzes the potential assessment of company acquisitions in the Oil & Gas sector for investment decisions by comparing changes in financial performance segmentation from 2021 to 2022. The method used is K-Means Clustering analysis to classify companies based on indicators such as Net Profit Margin, Return on Equity (ROE), and Debt-to-Equity Ratio (DER). Data from 33 Oil & Gas sector companies were analyzed, revealing that two companies experienced significant performance improvements (PT Ratu Prabu Energi Tbk and PT Sugih Energy Tbk), one company showed a decline in performance (PT Super Energy Tbk), while the remaining 30 companies remained relatively stable. The findings of this study provide insights for investors in determining acquisition strategies, where companies with improved performance indicate good growth potential, while those with declining performance require further evaluation and may become acquisition targets. This research contributes to the financial and investment management literature by offering a comprehensive analysis of changes in financial performance segmentation in the Oil & Gas sector. The findings serve as a valuable reference for decision-makers in formulating more optimal investment strategies.
ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM DAN DAMPAKNYA PADA PENCEGAHAN KECURANGAN KARYAWAN Yasir, Muhammad; Sulhani, Sulhani
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study aims to evaluate the impact of the whistleblowing system on preventing employee kecurangan in Sharia commercial banks in Indonesia. It examines whether the system serves not only as a kecurangan detection tool but also as an effective preventive mechanism in Sharia banking operations. Using a quantitative approach, this research applies panel data regression analysis to assess the relationship between whistleblowing system implementation and kecurangan levels. The data is sourced from the annual reports of Sharia banks registered with the Financial Services Authority (OJK) from 2021 to 2023. Samples were selected through purposive sampling based on whistleblowing system implementation. The findings indicate that while the system effectively detects kecurangan, it does not significantly contribute to kecurangan prevention. Further improvements are needed to enhance its preventive function.
PENURUNAN NILAI RUPIAH DAN IMPLIKASINYA TERHADAP KETAHANAN FINANSIAL : PERAN LABA SEBAGAI VARIABEL INTERVENING Nilasari, Dwi Tri; Aulia Sindy Perwirasari
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study aims to examine whether the decline in the value of the rupiah currency has an impact on financial resilience with the profit variable as an indirect linking variable (financial resilience) in the midst of an unstable global economic situation and the effect of interest rate cuts by the United States. So that this research is focused on supporting economic life, especially MSMEs in the community. The research method used in this research is quantitative research. The data collection process in this study was carried out by filling out a questionnaire by MSMEs. Respondents in this study were 37 MSMEs located in the Cempaka market, Kumai District, West Kotawaringin Regency. Hypothesis testing was carried out with SMART PLS 3.0. The results of the study show that the decline in the value of the rupiah directly affects financial resilience as well as the profit variable as a link. However, indirect testing shows that profit does not have a significant effect on the value of the rupiah and financial resilience. So that profit cannot be the role of mediator between the two variables.
PENGARUH ETIKA DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN MODERASI TINGKAT PENDIDIKAN Mega Rianita Kartika; Fitriana, Avincennia Vindy
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

Inspectorate is part of the Government Internal Supervision Apparatus which has the main duties and functions of supervision over government administration. The purpose of the audit process is to produce quality audits with one of the indicators being an objective report. The objectivity of the audit report can be obtained when the auditor is able to apply his professional ethics and has a professional skepticism. These two things can be obtained by auditors, one of which is through the level of education. This study was conducted on 85 auditors at the West Java Provincial Inspectorate as respondents with quantitative research methods with descriptive and verifiable approaches. The data source is primary data using questionnaires. The purpose of this study is to determine the influence of ethics and professional skepticism on audit quality both simultaneously and partially, as well as the role of education level as a moderation variable in influencing it. The technical analysis of this study uses Moderated Regression Analysis. The results showed that ethics and professional skepticism had an effect on the quality of audits both simultaneously and partially. The level of education is not able to moderate the influence of ethics and professional skepticism on audit quality.
PENINGKATAN PENDAPATAN : FAKTOR PENGGUNA E – COMMERCE DAN FINANCIAL TECHNOLOG Khoiroh, Fastabiqul; Anwar, Chairil
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

MSMEs play a strategic role in Indonesia's economy, particularly in job creation and improving societal welfare. The rapid digital transformation encourages MSMEs to utilize e-commerce and financial technology to increase their income. This study aims to analyze the impact of e-commerce and financial technology usage on the income growth of MSMEs in Sidoarjo Regency. Using a quantitative correlational approach, data was collected from 100 MSME respondents through a Likert-scale-based questionnaire. Regression analysis results indicate that e-commerce significantly influences MSME income growth, whereas financial technology has not shown a significant impact. These findings suggest that business digitalization through e-commerce is more effective in enhancing MSME income compared to financial technology adoption. Therefore, increasing digital literacy, particularly in financial technology, is necessary to help MSMEs optimize their use of financial technology in business management. Keywords: MSMEs, E-Commerce, Financial Technology, Income, Digitalization
PROFITABILITY AND BOARD DYNAMICS: UNVEILING THEIR ROLE IN CORPORATE SUSTAINABILITY DISCLOSURE Boli, Hubertus Ade Resha Raditya; Rahayuningsih, Ika
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This type of quantitative research aims to investigate whether the profitability seen from ROA and board characteristics consisting of board size, board independence, and board gender diversity influences the disclosure of sustainability reporting. The sample used in this research is companies from the food and beverage sub-sector listed on the IDX during the period from 2018 to 2021, selected using the purposive sampling method. Therefore, the number of observations in this research was 124. The results of this study indicate that (1) profitability and board size have a negative and significant effect on the disclosure of sustainability reporting and (2) board independence and board gender diversity have a positive and significant effect on the disclosure of sustainability reporting.
PENGARUH LITERASI KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU KEUANGAN PELAKU UMKM DI DESA GEMPOL NURRAHMA, ILFI; Achmad Wicaksono
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study aims to determine the effect of Financial Literacy and Income on the Financial Behavior of MSMEs in Gempol Village using quantitative methods. The independent variables in this study are Financial Literacy and Income, while the dependent variable is Financial Behavior. The sample of this study was 50 MSME respondents selected through random sampling. The result of the t-test showed that Financial Literacy t-count 4,408 > t-table 2,012 and a significant value of 0,000 < 0,05 and Income t-count 2,314 > t-table 2,012 and a significant value of 0,025 < 0,05 had a significant effect on Financial Behavior. The F test also showed a significant simultaneous effect of 0,000 < 0,05, so that both independent variables together influenced the Financial Behavior of MSMEs. Therefore, increasing Financial Literacy is important so that MSMEs can make the right decisions and improve their business performance.
ANALISIS EKSPERIMENTAL: PERBANDINGAN MEDIA PEMBELAJARAN DAN TEKANAN WAKTU TERHADAP KETEPATAN MENJAWAB SOAL AKUNTANSI KEUANGAN BERBASIS TEORI KOGNITIF PEMBELAJARAN MULTIMEDIA Wardani, Rr. Puruwita; Hartanto, Susanna
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study examined the improvement of students' understanding in studying financial accounting by considering the learning method with time pressure on students' accuracy in answering questions. The use of multimedia is expected to minimize cognitive load, especially in time constraints. The purpose of this study is to analyze the role of text and video media and time pressure in their influence on the accuracy of answering financial accounting questions. This study is a 2x2 factorial design experimental method. The dependent variable is the accuracy in answering accounting questions, while the independent variables are learning materials in the form of text or video, and time pressure in completing questions. The results of this experimental approach are that students who learn using video media will show higher accuracy in answering financial accounting questions than students who learn using text media is not proven. Both text and video, can support students in solving accounting problems. Students who are in low time pressure conditions will have higher accuracy in answering questions than students in high time pressure conditions because time pressure has increased students' cognitive load so that students are not calm in answering questions and resulting in inaccuracy in answering accounting case questions.
DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA Putu Novia Hapsari Ardianti
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.514

Abstract

This study aims to examine the effect of company size, liquidity, profitability, and institutional ownership on the timeliness of financial reporting, as well as the role of the risk monitoring committee as a moderating variable. The study was conducted on financial sector companies listed on the Indonesia Stock Exchange during the period 2021 to 2023, yielding a sample of 25 companies with a total of 75 observations. The analysis method used was logistic regression. The results indicate that liquidity, profitability, and institutional ownership have a positive effect on the timeliness of financial reporting, while company size does not influence timeliness. The results also indicate that the risk monitoring committee is unable to moderate the relationship between the four independent variables and the timeliness of financial reporting. This finding suggests that the existence of a risk monitoring committee does not play a role in improving reporting timeliness. This study contributes to the development of financial reporting literature and can be used as input for companies and regulators in their efforts to improve corporate responsibility and governance

Page 17 of 17 | Total Record : 170

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