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JRAM (Jurnal Riset Akuntansi Multiparadigma)
Published by Universitas Islam Sumatera Utara
ISSN : 23390492     EISSN : 25991469     DOI : DOI: https://doi.org/10.30743/akutansi.v8i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The manuscript was written for JRAM (Jurnal Riset Akuntansi Multiparadigma) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. JRAM (Jurnal Riset Akuntansi Multiparadigma) is published Universitas Islam Sumatera Utara. The scope of the journal are the following topics: Management Accounting Financial Accounting Public Sector Accounting Sharia Accounting Accounting Information Technology Auditing Professional Ethics Accounting Education
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 169 Documents
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Pengaruh NPL Dan LDR Terhadap ROA Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022 Yeni, Darlisa Putri; Purba, Purnama Yanti; Tambunan, Cklaudya Julianti Morina; Marbun, Hara Artha Ulina; Putri, Tantri Octora Dwi Syah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9740

Abstract

This research aims to determine and analyze the influence of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) in banks listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Financial reports are presented to fulfill several different information needs, one of which is information about profits. This information is very important because profit explains how the company performs during a period. The type of data used is secondary data obtained from financial reports downloaded via the official website of the Indonesia Stock Exchange (BEI). The sampling technique was purposive sampling, totaling 108 samples. The data analysis method used is Multiple Linear Regression. The results of the research show that partially Non Performing Loans (NPL) have a positive and significant effect on Return On Assets (ROA) and Loan to Deposit Ratio (LDR) has no effect on Return On Assets (ROA) in banks listed on the Indonesian Stock Exchange (BEI ) period 2020-2022. Simultaneously Non Performing Loans (NPL) and Loan To Deposit Ratio (LDR) have a positive and significant effect.
Persepsi Kualitas Audit, Misstatements, Auditor Communication, Financial Reporting Quality dan Perception-based Fahmi, Muhammad; Harahap, Riva Ubar; Evodila, Evodila
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9338

Abstract

Kualitas audit tetap menjadi area penelitian yang menarik karena dampaknya terhadap informasi yang disampaikan dan kemampuan auditor dalam mendeteksi keakuratan laporan keuangan atau mengungkap kecurangan. Laporan audit atas laporan keuangan sangat dinantikan oleh para pemangku kepentingan yang mengandalkan laporan tersebut, karena membantu untuk menilai di mana potensi kualitas audit yang tinggi atau rendah. Penelitian ini merangkum temuan dari berbagai peneliti, menyelaraskannya dengan proksi untuk menentukan kualitas audit seperti material misstatements, auditor communication, financial reporting quality dan perception-based. Hasil penelitian menunjukkan perlunya peraturan dan pedoman yang diperbarui untuk memastikan produksi laporan audit yang berkualitas tinggi. Hal ini termasuk menstandarkan pedoman materialitas, yang saat ini bervariasi di antara para auditor, dan memberikan regulasi terkait layanan non-audit untuk memastikan biaya tidak melebihi ambang batas standar.
Analisis Perbandingan Rasio Profitabilitas Sebelum dan Sesudah Fatwa Boikot MUI Pada Perusahaan Food & Beverage Yang Terafiliasi Israel Di Bursa Efek Indonesia Gustarina, Elina Rahmawati
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9793

Abstract

This study was conducted to compare profitability ratios using Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM) before and after the MUI Boycott fatwa on Food Beverage Companies affiliated with Israel on the Indonesia Stock Exchange (IDX). The data used were secondary data obtained from the Indonesia Stock Exchange (IDX) using the financial reports from Eleven FB companies in the third fourth quarters of 2023 and the first and second quarters of 2024. The analysis technique used were quantitative comparison. The results of this study indicate that the Profitability Ratio of massive Food Beverage Companies boycotted because they were affiliated with Israel on the Indonesia Stock Exchange has decreased from the period before and after the MUI Boycott Fatwa was issued
ANALISIS PERBANDINGAN METODE ACTIVITY BASED COSTING DENGAN VARIABEL COSTING DALAM PENENTUAN TARIF JASA DALAM PENGIRIMAN BARANG PADA PT. FAN INDONESIA SEJAHTERA Imelda, Nelly Orita; Fauzi, Indra
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9304

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Perbandingan Metode Activity Based Costing Dengan Variabel Costing Dalam Penentuan Tarif Jasa Dalam Pengiriman Barang Pada PT. Fan Indonesia Sejahtera Jenis penelitian yang digunakan adalah kualitatif dengan  metode deskriptif komparatif. Untuk memperoleh informasi lebih lanjut terkait penentuan tarif jasa pengiriman barang peneliti memilih PT. Fan Indonesia Sejahtera sebagai subjek dalam penelitian ini. PT. Fan Indonesia Sejahtera adalah lokasi yang dipilih dalam penelitian ini. Perusahaan ini terletak di Jl. Ujung Serdang Pergudangan Sky Dex, Kecamatan Tamora, Kab. Deli Serdang Penerapan Variable Costing pada aktivitas-aktivitas tertentu di perusahaan telah menghasilkan perubahan dalam struktur biaya, terutama dalam hal perhitungan total biaya yang terkait dengan setiap aktivitas. Sebelum menerapkan Variable Costing, total biaya aktivitas seperti Set Up Pengiriman, Muat Barang, Pengiriman Barang, Bongkar Barang, Layanan, dan Perawatan Kendaraan mencapai Rp 282,483,657. Namun, setelah penerapan Variable Costing, total biaya tersebut mengalami penurunan menjadi Rp 281,463,657. Hasil penelitian ini menyajikan klasifikasi aktivitas berdasarkan proses produksi di perusahaan, mencakup aktivitas set up pengiriman, muat barang, pengiriman barang, bongkar barang, layanan, dan perawatan kendaraan. Setelah dilakukan klasifikasi aktivitas, terjadi penjabaran biaya yang terkait dengan pelaksanaan setiap aktivitas
Analisis Pengaruh Inflasi dan CAR terhadap Pembiayaan Murabahah pada PT Bank Aceh Syariah Humaira, Rafiqah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9794

Abstract

This research aims to analyze the influence of Inflation and Capital Adequacy Ratio (CAR) on Murabahah Financing at PT Bank Aceh Syariah. The data used is Time Series data for the period September 2011 – June 2018 with a quantitative linear regression analysis method. The results of the discussion show that the Inflation variable is partially insignificant and has a negative relationship to distributed Murabahah Financing, while the CAR variable is partially significant and has a positive relationship to distributed Murabahah Financing. However, inflation and CAR simultaneously have a significant effect and are positively related to distributed Murabahah financing. These two independent variables are able to explain the dependent variable by 51.6% of the Adjusted R Square value and the remaining 48.4% is influenced by other variables.
Pengaruh Intellectual Capital Terhadap Company Values Dengan Profitabilitas Sebagai Variabel Intervening Baihaqqi, Mhd Anggi; Astuty, Widia; Sari, Maya
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.8834

Abstract

This research was conducted with the aim of testing and analyzing the influence of Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added on company value through profitability in basic industrial and chemical companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this research is all basic industrial and chemical companies listed on the Indonesia Stock Exchange. The sample used in this research was determined using a purposive sampling technique with the acquisition of 10 companies. This research approach uses associative research. The data collection technique uses documentation techniques, and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and part analysis. The research results show that testing the indirect influence hypothesis shows that Value Added Capital Employee, Value Added Human Capital, Structural Capital Value Added have no effect on company value through return on assets in basic industrial and chemical companies listed on the Indonesia Stock Exchange.Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added terhadap Company Values melalui profitabilitas pada perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia secara langsung mupun secara tidak langsung. Populasi dalam penelitian ini adalah seluruh perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dipenelitian ini ditentukan dengan menggunakan teknik penarikan purposive sampling dengan perolehan 10 perusahaan. Pendekatan penelitian ini menggunakan penelitian asosiatif. Teknik pengumpulan data  menggunakan teknik dokumentasi, dan teknik analisis yang digunakan adalah analisis regresi linear berganda, pengujian hipotesis, koefisien determinasi dan part Analysis.  Hasil penelitian menunjukkan Pengujian hipotesis pengaruh tidak langsung menunjukkan Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added tidak berpengaruh terhadap Company Values melalui return on assets pada perusahaan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia.
Pengaruh Profitabilitas, Kepemilikan Manajerial Dan Institusional Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Di Industri Jasa Mardiati, Endang; LH, Laila Fitriyah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9717

Abstract

This research aims to test and analyze the influence of leverage, managerial ownership, institutional ownership on CSR disclosure in sustainability reports through profitability as a mediating variable. The object of this research is service sector companies listed on the IDX. A total of 45 data were collected using the purposive sampling method. Data analysis was carried out using regression analysis using the SPSS 24 application. The test results showed that leverage and institutional ownership had a positive effect on profitability, while managerial ownership had no significant effect on profitability. Profitability itself influences CSR disclosure. Based on this, profitability can mediate the relationship between leverage and CSR disclosure, but cannot mediate the relationship between managerial ownership and managerial institutional ownership and CSR disclosure.
Peran Kualitas Laba Dalam Memediasi Pengaruh Intellectual Capital, Good Corporate Governance, Environmental Social Governance Disclosure Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Sektor Teknologi Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Prihatin Saskia; Sri Elviani; Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14161

Abstract

Earnings quality is a fundamental aspect that determines the credibility of a company's financial information. The population in this study are companies listed on the Indonesia Stock Exchange (IDX). The sample in this study is 8 stock companies that have variables that are in accordance with this study and are listed on the Indonesia Stock Exchange (IDX). with a total sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Square (PLS) model through SmartPLS 4.0 software. The results of the analysis show that Intellectual Capital does not have a positive and significant effect on financial performance, Good Corporate Governance has a positive and significant effect on financial performance, Environmental Social Governance does not have a positive and significant effect on financial performance, Earnings Quality does not have a positive and significant effect on financial performance, Intellectual Capital does not have a positive and significant effect on financial performance mediated by earnings quality, that Good Corporate Governance does not have a positive and significant effect on financial performance mediated by earnings quality, that Environmental Social Governance does not have a positive and significant effect on financial performance mediated by earnings quality.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Sub Sektor Industrial Goods yang Terdaftar di Bursa Efek Indonesia (BEI) Deswita Maharani; Henny Triastuti Kurnia Ningsih; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14078

Abstract

This study aims to examine and analyze the effect of profitability, leverage, and firm size on tax avoidance in industrial goods sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using secondary data obtained from the companies' financial statements. The population consisted of 42 companies, while 32 companies were selected as samples using purposive sampling, resulting in 128 observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that profitability and leverage have a positive and significant effect on tax avoidance. Firm size has a positive but insignificant effect on tax avoidance. Simultaneously, profitability, leverage, and firm size significantly affect tax avoidance in industrial goods sub-sector companies listed on the Indonesia Stock Exchange.
Pengaruh Esg Disclosure dan Green Accounting Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI Anzly Ramadhani; Heny Triastuti Kurnia Ningsih; Muhammad Joni Barus
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14085

Abstract

This study aims to analyze the effect of ESG Disclosure and Green Accounting on the profitability of manufacturing companies listed on the Indonesia Stock Exchange, both partially and simultaneously. Profitability is proxied by Return on Assets (ROA), ESG Disclosure is measured using the ESG Disclosure Index (ESGDI) based on the Global Reporting Initiative (GRI) Standards 2021, while Green Accounting is measured based on the Company Performance Rating Assessment Program in Environmental Management (PROPER). This study employs a quantitative associative approach, with the population consisting of manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using purposive sampling, 32 companies were selected, resulting in 96 observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 26. The results show that ESG Disclosure has a positive and significant effect on profitability, whereas Green Accounting has no significant effect on profitability. Simultaneously, ESG Disclosure and Green Accounting have a positive and significant effect on the profitability of manufacturing companies.

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