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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 174 Documents
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TRACER STUDY PROGRAM STUDI S1 (STRATA-1) AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM TAHUN 2020 Adhitya Bayu Suryantara; Wirawan Suhaedi; Baiq Anggun Hilendri Lestari
Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i2.146

Abstract

Tracer study berguna untuk memantau lulusan dan mengetahui relevansi kompetensi lulusan Program Studi / Jurusan S1 Akuntansi dengan kebutuhan stakeholder.Terdapat tiga (3) tujuan utama dari penelitian ini yaitu untuk mengetahui:1) penilaian stakeholders terhadap kinerja alumni; 2)Lama masa tunggu alumni sampai mendapatkan pekerjaan pertamanya; 3) Relevansi antara kurikulum dengan kebutuhan stakeholders. Tujuan tersebut akan dicapai dengan cara melakukan penelusuran (Tracer) pada Stakeholder yang ada di Kota Mataram. Kinerja alumni Prodi S1 akuntansi menurut stakeholders adalah sangat baik. Masa tunggu alumni sampai mendapatkan pekerjaan pertamanya adalah 4 bulan. Relevansi antara kurikulum dengan kebutuhan stakeholder sudah cukup sesuai, yang bisa dilihat dengan layaknya lulusan Program Studi S1 Akuntansi untuk bekerja pada berbagai organisasi, baik swasta maupun pemerintahan.
PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI VARIABEL MEDIASI Robert Jao; Marselinus Asri; Anthony Holly; Rivaldy
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.148

Abstract

This research was aimed to investigate the role of director’s board size, director’s board skill, and women’s presence on director’s board as mechanisms to improve firm’s reputation as mediating effect on financial performance. This research used secondary data obtained by using documenter method. The data source in this research was the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. The sample were selected using purposive sampling method, with a total of 64 companies and analyzed used path analysis. The result of this research indicate that director’s board size had a positive and significant on firm reputation and financial performance. Director’s board skill had a positive and significant on firm reputation and financial performance. Women’s presence on director board had a positive and nonsignificant on firm reputation and financial performance. Firm’s reputation had a positive and significant on financial performance. The sobel test result indicated that firm’s reputation mediated the effect of director’s board size and director’s board skill on financial performance and belong to partial mediation type. The sobel test result indicate that firm’s reputation didn’t mediate the effect of women’s presence on director’s board on financial performance.
PENGARUH KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO Harry Budiantoro; Kanaya Lapae; Perdana Wahyu Santosa
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.153

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Keahlian Keuangan dan Akuntansi Komite Audit, Ukuran Perusahaan, Frekuensi Rapat dan Ukuran Dewan Komisaris Terhadap Keberadaan Komite Manajemen Risiko pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2019. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dan diperoleh sampel sejumlah 125 perusahaan. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa keahlian akuntansi dan keuangan komite audit dan ukuran dewan komisaris tidak berpengaruh terhadap keberadaan komite manajemen risiko. Sedangkan ukuran perusahaan dan frekuensi rapat dewan komisaris berpengaruh positif terhadap keberadaan komite manajemen risiko.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN E-MONEY PADA GENERASI MILENIAL Erna Puspita; Mar'atus Solikah
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi saat ini telah banyak mempengaruhi segala aspek kehidupan masyarakat yang menawarkan berbagai kemudahan diantaranya adalah kemudahan dibidang financial technology utamanya e-money. Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi minat penggunaan e-money pada generasi milenial. Metode penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusantara PGRI Kediri yang berjumlah 365 mahasiswa yang mana mahasiswa merupakan representasi generasi milenial saat ini. Penentuan sampel menggunakan purposive sampling dengan kriteria responden pernah mempergunakan fintech berupa digital payment atau e-money. Analisis data menggunakan SPSS. Hasil dari penelitian menunjukkan bahwa literasi keuangan, literasi digital, fitur layanan dan kepercayaan secara parsial berpengaruh signifikan terhadap minat penggunaan e-money pada generasi milenial.
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT Fitri Dwi Cahya Ningrum; Mahendro Sumardjo; Wisnu Julianto
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.155

Abstract

This study aims to examine the effect of audit tenure, public accounting firm size, audit fee, and client company size on audit quality. The sample in this study amounted to 63 financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Data form 63 companies obtained a total sample of 315. The analysis technique used is logistic regression analysis with a significance level of 5%. The results showed that audit tenure, fee audit, and client company size have no significant effect on audit quality. Meanwhile, public accounting firm size has a negative and significant effect on audit quality. Keywords: Audit Tenure; Public Accounting Firm Size; Fee Audit; Client Company Size; Audit Quality.
INVESTIGASI FAKTOR PENENTU FINANCIAL DISTRESS Sahrul Ponto; Fajar Rina Sejati; Dian Pertiwi; Awaluddin
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.156

Abstract

This research was conducted to investigated the factors determine of Financial Distress in Property & Real Estate Sub-Sector Companies. The sample are 11 companies was met the criteria. The analysis technique used is multiple linear regression. The results of the study show that liquidity, sales growth, and institutional ownership has no effect on financial distress. Then, leverage and profitability has a negative and significant effect on financial distress.
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), CURRENT RATIO DAN CASH RATIO TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2019-2021) Nadia Islavella; Nadia Roosmalitasari Sari
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.159

Abstract

The stock price is one of the benchmarks or a sign of a company's financial stability, with a stable stock price it will also make a company still trusted by the public. The purpose of this study is to explore the factors that can affect the stock price of mining companies listed on the IDX during the 2019-2021 period, especially in financial ratios in the form of Return On Assets, Return On Equity, Current Ratio and Cash Ratio of mining companies. An associative quantitative approach is the choice in this study, using multiple linear regression analysis. The results showed that in the Partial T test, each variable Return On Assets, Return On Equity, Current Ratio and Cash Ratio had an effect on stock prices in mining companies. Then in the Simultaneous F test also shows that all variables Return On Assets, Return On Equity, Current Ratio and Cash Ratio together affect stock prices in mining companies. The conclusion in this study, it is important for companies to consider many factors in maintaining stock price stability, as an effort to maintain the company's existence in maintaining public trust as users or consumers.
OWNERSHIP STRUCTURES AND DEBT POLICY (A META-ANALYSIS) Christian Timotius Peilouw; Bintang Kusucahyo
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.163

Abstract

This study aims to understand the effect of ownership structure on debt policy, as well as to examine and analyze the variation of result study on debt policy in Indonesia. Agency Theory is the grand theory used to explain the effect of ownership structure on debt policy. This study used meta-analysis approach with sample is 31 researches in Indonesia, both the published and unpublished in 2006-2019. The result of this study, meta-analysis strengthen the findings of the previous study which stated that the ownership structure can decrease debt policy. The differences of the previous studies are due to the presence of moderation effect from the measurement model of debt policy and ownership structure.
DETEKSI KECURANGAN LAPORAN KEUANGAN DI MASA PANDEMI COVID-19 DENGAN MODEL BENEISH M-SCORE DAN MODEL F-SCORE isnawati isna; Lukman Effendy; Biana Adha Inapty
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.165

Abstract

The purpose of this study is to detect fraudulent financial statements committed by companies. This detection is carried out by 2 (two) methods, namely the Beneish M-Score method and the F-Score model. The Beneish M-Score model is a predictive model of financial statement fraud, the ratios contained in it have been proven to have the ability to predict financial statement fraud (Beneish, 1999). The F-Score is a measure used as a tool to detect material misstatements in financial statements (Pardosi, 2015). Data analysis of go-public companies in Indonesia listed in 2019 and 2020 was obtained from Osiris. The results of the study concluded that the average value of financial statement fraud decreased during the covid-19 pandemic, with an average decline of 74%. Paired t-test results are also shown in the sig value. (2-tailed) that the F-Score and M-Score calculations show a number greater than 0.05 which means that there is no significant difference in the F-Score and M-Score values ​​before and during the COVID-19 pandemic. It was concluded that the COVID-19 pandemic did not affect financial statement fraud in Indonesia.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA (Studi Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2018-2020) Maura Aziza; Zuhrotul Isnaini; Lukman Effendy
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.168

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh dari likuiditas, leverage, profitabilitas, dan komisaris independen terhadap kualitas laba. Objek penelitian yang yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan data yang diolah menggunakan aplikasi stata terhadap perusahaan sampel. Sampel yang terpilih yaitu perusahaan yang telah memenuhi kriteria peneliti. Sampel yang terpilih berjumlah 57 perusahaan dengan menggunakan teknik purposive sampling. Penelitian ini memiliki 171 jumlah total observasi selama periode waktu penelitian dari tahun 2018 hingga 2020. Hasil penelitian menunjukkan bahwa likuiditas yang diproksikan current ratio tidak berpengaruh terhadap kualitas laba, leverage yang diproksikan oleh DER tidak berpengaruh terhadap kualitas laba, profitabilitas yang diproksikan oleh ROA tidak berpengaruh terhadap kualitas laba, dan komisaris independen juga tidak ditemukan berpengaruh terhadap kualitas laba.

Page 9 of 18 | Total Record : 174

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