Jurnal Riset Akuntansi Aksioma
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.
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170 Documents
<![CDATA[EKSPOSUR RISIKO INSTRUMEN DERIVATIF, VOLATILITAS NILAI PERUSAHAAN DAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Izzakiah, Nurul]]>;
<![CDATA[Akram, Akram]]>;
<![CDATA[Sasanti, Elin Erlina]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v16i1.34
<![CDATA[The objective of this study is to determine the influence of derivative instruments risk exposure to the volatility of the company. This study also aimed to determine the influence of the volatility of the company on the going concern audit opinion as well as the influence of derivative instruments risk exposure on the going concern audit opinion with volatility of the company as intervening variable. Derivative instruments risk exposure variable in the study is represented by the cost of capital, short- term liquidity, fluctuations in earnings and debt levels. The sample consisted of 28 companies listed in Indonesia Stock Exchange (IDX). Hypotheses testing for the first model based on multiple regression analysis suggest that the cost of capital, short-term liquidity, fluctuations in earnings and debt levels has no significant influence on the volatility of the company. Hypotheses testing for the second model also suggest that the volatility of the company do not affect the going concern audit opinion. However, the results based on path analysis suggest that short-term liquidity; fluctuations in earnings and debt levels indirectly influence the going concern audit opinion with the volatility of the company as an intervening variable.]]>
<![CDATA[PENGARUH FAKTOR KEUANGAN TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PELAPORAN PAJAK ]]>
<![CDATA[Wahidatul Husnaini]]>;
<![CDATA[Susi Retna Cahyaningtyas]]>;
<![CDATA[Lukman Effendy]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v15i2.10
<![CDATA[This study emphasizes on one of the management strategies, by accessing whether a company would have a propensity toward the financial reporting or tax reporting. In addition, the study also aims to examine the various factors of corporate finance activities as a source of differences in weighing the financial reporting or tax reporting. These variables are short-term debt, long-term debt, cash deficits and the ability to access capital markets. This study focused on manufacturing companies listed in Indonesia Stock Exchange during 2012 - 2014. Sample was determined based on the purposive sampling method and as a result, this study obtained 66 units of observations. Hypothesis testing based on logit regression showed that (1) 51.5% of companies choose financial reporting above tax reporting while 48.5% chose tax reporting above financial reporting. (2) Long-term debt has negative influence on decisions of financial reporting or tax reporting. Companies with high long-term ratio tend to make aggressive tax reporting for interest expense is deductible expense. (3) Three independent variables such as short-term debt, financing deficit and access to capital markets has no influence the decision of financial reporting or tax reporting. Keywords: short-term debt, long-term debt, financing deficit, access to capital markets, reporting decision.]]>
<![CDATA[KARAKTERISTIK TATA KELOLA SEBAGAI STIMULUS MANAJAMEN PAJAK ]]>
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[BS, Sapto Hendri]]>;
<![CDATA[Ramadhani, Rahmi Sri]]>;
<![CDATA[Lenap, Indria Puspitasari]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i1.27
<![CDATA[This study aims to examine the characteristics of governance as a stimulus of tax management. The sample of this study is all non-banking and finance companies that included in the Top 50 Publicly Listed Companies - Indonesia based on ASEAN version of Corporate Governance Scorecard and did not experience losses from 2015 – 2016. Based on those predetermined criteria, the study obtained 16 companies as sample of the study. The test results showed that only ETR and previous year Cash ETR had positive effect on tax management. Meanwhile, other variables sucha s coporate governance, the number of directors, the number of independent directors, the remuneration of the executive board and the BTD of the previous year were found to have no effect on tax management. Governance does not affect tax management due to corporate governance in Indonesia is still low so it needs improvement especially protection of shareholders]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEBIJAKAN TAX AMNESTY ]]>
<![CDATA[Wahyudi, Herry]]>;
<![CDATA[Nst, Satria Mirsya Affandi]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i2.42
<![CDATA[Tujuan dari penelitian ini adalah Untuk mengetahui dan menganalisis pengaruh kesadaran perpajakan terhadap kebijakan tax amnesty di KPP Pramata Medan Timur. Untuk mengetahui dan menganalisis pengaruh pengetahuan perpajakan terhadap tax amnesty di KPP Pramata Medan Timur. Untuk mengetahui dan menganalisis pengaruh kesadaran perpajakan dan pengetahuan perpajakan terhadap kebijakan tax amnesty di KPP Pramata Medan Timur. Berdasarkan jenis data yang telah diperoleh pada kuantitatif maka teknik pengalolaan data atau analisis data yang dipergunakan adalah data kuantitatif, yaitu dengan mengelolah kemudian disajikan dalam bentuk tabel untuk mempersentasekan hasil perolehan data tersebut kemudian dianalisis dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak berpengaruh signifikan terhadap kebijakan tax amnesty orang pribadi pada KPP Pratama Medan Timur, pengetahuan perpajakan berpengaruh signifikan terhadap kebijakan tax amnesty orang pribadi pada KPP Pratama Medan Timur, dan kesadaran wajib pajak dan pengetahuan perpajakan secara simultan berpengaruh signifikan terhadap kebijakan tax amnesty.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN FINANCIAL DECISION PADA NILAI PERUSAHAAN STUDI PADA PERUSAHAAN JASA, DAGANGAN, DAN INVESTASI YANG TERDAFTAR DI BEI PERIODE 2014-2016 ]]>
<![CDATA[Mita Miati, Ni Luh]]>;
<![CDATA[Permana Kawisana, I Putu Gede Wisnu]]>;
<![CDATA[Ratna Wahyu, Ni Luh Putu]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v16i2.21
<![CDATA[This study aims to determine the influence Profitability and Financial Decision on Firm Values. This research is conducted on service companies, trade, and investment on the Indonesia Stock Exchange, with total population of 36 companies, as well as using non-probability sampling method, using purposive sampling technique in order to obtain the 26 companies for sample. PBV (Price Book Value) ratio is used to measure the firm value Company, while the indicators of the ROE (Return on Equity) for measuring profitability, EPS (earning per share) to measure investation decision, and PER (Price Earning Ratio) to measure funding decision. The regression model has passed the test classic assumptions. The analysis showed that the profutability and funding decision has no significant positive effect, while investation decision has a significant positive effect on the value of the company. 10 companies for the sample]]>
<![CDATA[ANALISIS AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK DAN KEPEMILIKAN KELUARGA ]]>
<![CDATA[Bambang, Bambang]]>;
<![CDATA[Savira, Hanny]]>;
<![CDATA[Akram, Akram]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v16i1.35
<![CDATA[The aim of this study is to analyze the effect between of financial reporting aggressiveness, tax aggressiveness and family ownership. The analysis was performed in 39 manufacturing companies which are listed in Bursa Efek Indonesia during the period 2013-2014 by using multiple linear regression analysis. The results of the study show that financial reporting aggressiveness affects tax aggressiveness and tax aggressiveness affects the financial reporting aggressiveness. This proves that the companies earning management affected by aggressive tax and tax management actions are also usually affected by the actions of earning management so that the company's financial position looks good. However, the study found that the family ownership does not affect the financial reporting aggressiveness or tax aggressiveness. This study also uses three control variables, namely profitability, leverage, and the size of the company. The results showed that the size of the company affects financial reporting aggressiveness, while profitability and leverage were found to have no effect on the financial reporting aggressiveness. Furthermore, while the profitability showed influence on the tax aggressiveness, the leverage and the size of the company showed no influence on the tax aggressiveness.]]>
<![CDATA[PEMAHAMAN PROFESI AUDITOR SYARIAH OLEH MAHASISWA AKUNTANSI DI UNIVERSITAS MATARAM ]]>
<![CDATA[Bambang, Bambang]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v16i2.15
<![CDATA[This study is about the students' understanding of sharia audits with the aim to explore the understanding of the role of sharia auditors, the characteristics that must be owned by the Sharia auditor and the knowledge that must be owned. The paper uses quantitative approach of survey. Self-developed questionnaire are administered to respondents of the survey. The role of the auditor according to the students is expected in addition to provide an assessment of the fairness of the financial statements as well as conventional auditors also ensures Sharia financial compliance with sharia. This understanding revealed that student are not aware about the precise role of shari’ah auditors. Low confidentiality in characteristics may adversely affect the confidentiality of client information that affects the level of trust of the low sharia auditor. Sharia auditors need to also understand conventional finance in order to make the audit more effective. The paper highlights the practical imperative for the authorities to consider a holistic revamp of its education strategies in meeting future market demands for qualified and well trained shari’ah auditors. Universities need to seriously create linkages between university and with business developments and practices.]]>
<![CDATA[OPTIMALISASI SKEMA BAGI HASIL SEBAGAI SOLUSI PERMASALAHAN PRINCIPAL-AGENT DALAM PEMBIAYAAN MUDHARABAH PADA PT.BANK MUAMALAT INDONESIA CABANG MATARAM ]]>
<![CDATA[Aulia, Siti Rizqi]]>;
<![CDATA[Jumaidi, Takdir]]>;
<![CDATA[Akram, Akram]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i1.28
<![CDATA[The objective of this is study to determine the measures taken by the Mataram branch of PT. Bank Muamalat Indonesia in optimizing the profit sharing scheme that can be a solution to the problem of agency, namely adverse selection and moral hazard in mudharabah financing, as well as things that are considered by banks and customers in determine the ratio of portion for the profit sharing. This research is a descriptive study. Sample of the study consist of employees of the Mataram branch of PT. Bank Muamalat Indonesia and customer of mudharabah financing. Data were obtained through the distribution of questionnaires, interviews and observations. Analyses based on validity test, reliability test and description of the percentage scores from the questionnaire showed that in optimizing the profit-sharing scheme, the Mataram branch of Bank Indonesia Mumalat negotiate profit sharing with the mudharabah financing customers. Matters considered by the bank and its customers when negotiating profit sharing ratio are: (1) Estimation of the profit margin business (2) Consideration on the financing period (3) Estimation on every month or each transaction of sales volume. (4) Estimation on every month or each transaction selling price fluctuations (5) Estimation on net profit of each sale transaction. (6) Estimation on cost of goods sold the business (7) Estimation on the percentage/portion of profit sharing to customers/investors/depositors. (8) the desired level of profit projections. Meanwhile, in order to minimize agency problems the bank should: (1) disburse financing with very selective procedure. (2) conduct monitoring after the business is running (3) determine the rate of profit sharing ratio as expected by customer which can encourage customer in increasing the level of its efforts in running the business (4) preserve a pledge that encourage customers to be serious about doing their business. To overcome the problem of adverse selection that is before the financing is granted, the bank should provides a more stringent requirement that the customer should previously had been a customer of Bank Muamalat Indonesia with contract other than the mudharaba contract and a minimum period of 3 years. This is necessary in order to look at the track record of the prospective customers. Meanwhile, to address the moral hazard problem that is after the financing is granted, the bank routinely monitors its customer, both actively and passively. Active monitoring involves visiting customers on a regular basis and passive monitoring is done by monitoring payment obligation of the client to the bank in every end of the month.]]>
<![CDATA[MANAJEMEN LABA PADA PERUSAHAAN DENGAN KELUARGA SEBAGAI PEMILIK ULTIMAT ]]>
<![CDATA[Eni Indriani]]>;
<![CDATA[Yusli Mariadi]]>;
<![CDATA[Robith Hudaya]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v15i2.4
<![CDATA[The objective of this study is to determine the influence of family ownership on the earnings management with leverage and firm size as control variables. This study focused on manufacturing companies which has family as the ultimate owner of the company. The sample of this stuacturing companies listed in the Indonesia Stock Exchange and published its annual report during 2008-2014 period. The findings of this research indicated that family ownership has influence on the behavior of earnings management in companies with family as ultimate owner, which means that the percentage of shares owned by the family affect the magnitude of earnings management conducted by the company. The results also show that leverage has no effect on the behavior of earnings management in companies with family as ultimate owner, meaning the financing ratio that comes from the ratio of debt to equity can not affect the magnitude of earnings management conducted by the company. Lastly, company Size was found to have influence on earnings management behavior, which means that the size of firm can affect the the magnitude of earnings management conducted by the company. Keywords: earnings management, family ownership, leverage, company size]]>
<![CDATA[PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PLASTIK DAN KEMASAN ]]>
<![CDATA[Alpi, M. Firza]]>;
<![CDATA[Gunawan, Ade]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i2.43
<![CDATA[Penelitian ini mempunyai tujuan untuk mengetahui pengaruh secara simultan dan parsial dari variabel bebas yaitu Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap variabel terikat yaitu Return On Assets (ROA). Penelitian ini dilakukan pada Perusahaan Plastik dan Kemasan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012–2016. Pendekatan penelitian adalah asosiatif, Populasi yang digunakan dalam penelitian ini adalah populasi perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai tahun 2016 yang berjumlah 13 perusahaan. Sedangkan sampel yang digunakan dalam penelitian ini adalah sebanyak 10 sampel perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia periodetahun 2012 sampai tahun 2016. Teknik pengumpulan data dalam penelitian ini dilakukan dengan menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah regresi berganda, uji asumsi klasik, uji t, uji F,dan koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara simultan Current Ratio (CR) dan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Secara parsial Current Ratio (CR) berpengaruh signifikan terhadap Return On Asset (ROA) dan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2012-2016.]]>
