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Measurement : Jurnal Akuntansi
Published by Universitas Riau Kepulauan Batam
ISSN : 22525394     EISSN : 27147053     DOI : 10.33373
Core Subject : Education, Social,
Education Social Sciences
Measurement adalah Jurnal ilmiah Dosen di Prodi Akuntansi Fakultas Ekonomi Universitas Riau Kepulauan Batam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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PERAN STRATEGIS GREEN BANKING, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN DALAM MENDORONG KINERJA KEUANGAN Adeline, Rahma; Indriyani, Rinni; Sari, Fitriya
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.8016

Abstract

Ruang lingkup studi ini mencakup analisis terhadap perbankan hijau, modal intelektual, dan ukuran perusahaan perbankan terhadap performa keuangan Bank Umum Syariah di Indonesia selama periode 2020 hingga 2024. Studi ini menggunakan pendekatan kuantitatif dalam proses pengolahan dan analisis data, dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan (annual report) dan laporan keberlanjutan (sustainability report) yang dipublikasikan oleh masing-masing bank. Sebanyak 10 bank diambil sebagai sampel melalui teknik purposive sampling sesuai dengan syarat atau karakteristik yang telah ditentukan sebelumnya. Data dianalisis menggunakan model data panel dan diolah dengan memanfaatkan aplikasi Eviews versi 12. Temuan studi ini mengindikasikan bahwa perbankan hijau memberikan kontribusi positif terhadap kinerja keuangan, sementara ukuran perusahaan memiliki pengaruh negatif. Sementara itu, kapital intelektual tidak menunjukkan pengaruh yang signifikan. Secara keseluruhan, perbankan hijau, modal intelektual dan ukuran perusahaan tersebut secara simultan memiliki pengaruh terhadap kinerja keuangan.
DOES TAX AMNESTY IMPROVE TAX COMPLIANCE AND TAX REVENUE? Cahyadi, Rony Uncok
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7965

Abstract

Tax amnesty is an economic mechanism to improve the tax compliance and tax revenue. For that reason, the purpose of this research is to ensures the truth of the statemement, by examines the effect of tax amnesty to tax compliance and tax revenue. Tax amnesty which is examined in this research as the independent variable, while the dependent variable is tax compliance and tax revenue. The data sample used in this research is data that collect from financial statements of Directorat General of Taxes, for the year of 2015-2022. The analyze method in this research using quantitative method. To examines the effect of tax amnesty to tax compliance and tax revenue, this research using a comparison of data variables during the research period and also using multiple linear regression model analysis. The results of this research using both method, found that tax amnesty has positive correlation, but not significant to improving the tax compliance and tax revenue. The result of examine the effect of tax amnesty to tax compliance and tax revenue in this research not match the expected result, that is the tax amnesty was not able to improve tax compliance and tax revenue.
ANALISIS FUNDAMENTAL DAN KINERJA KEUANGAN PT.PLN (PERSERO) TAHUN 2019-2023 Hidayat, Muhammad; Zahara, Siti; Mulyati, Sri; Jaya, Hendry
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7800

Abstract

This study aims to conduct a fundamental and financial performance analysis of PT PLN (Persero). The research employs a descriptive quantitative approach, utilizing secondary data in the form of financial statements downloaded directly from PT PLN (Persero)'s official website. The results indicate a negative operational performance in 2019. However, from 2020 to 2023, there has been improvement, although optimal efficiency has not yet been achieved. Revenue and EBITDA have increased, but profit margins have declined, suggesting that operational costs have risen at a faster rate than revenue. The Debt Service Coverage Ratio (DSCR) consistently demonstrates the company’s ability to meet its debt obligations. The Debt to Equity Ratio (DER), ranging between 64–71%, indicates a relatively secure position in managing its capital structure. Growth trends are positive and sustainable. Return on Assets (ROA) shows a positive trend, reflecting improved financial performance efficiency. Return on Equity (ROE) also indicates a healthy and positive growth trend, suggesting the company is increasingly effective in utilizing equity to generate profits. Earnings Per Share (EPS) has exhibited a very positive growth trend since 2020.
PENGARUH FINANCIAL DISTRES, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Handayani, Ayu; Ramadhany, Andi Auliya; Mustika, Ita; Khadijah, Khadijah; Richmayati, Maya
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7722

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh X1, X2, dan X3 terhadap (Y) pada perusahaan BUMN yang terdaftar di (BEI) pada kurun waktu 2019-2023. Pengolahan data dilakukan melalui analisis regresi linear berganda. Dengan nilai signifikansi masing-masing sebesar 0,108 dan 0,121, penelitian ini menunjukkan bahwa X1 dan X2 memiliki dampak negatif secara parsial namun tidak signifikan terhadap Y. Nilai signifikansi sebesar 0,057 menunjukkan bahwa X₃ memiliki dampak positif terhadap Y, tetapi tidak signifikan secara statistik. Pada saat yang sama, Y tidak dipengaruhi secara signifikan oleh salah satu dari tiga variabel independen (X1, X2, dan X3). Berdasarkan uji asumsi, tidak ada masalah dengan autokorelasi, heteroskedastisitas, atau multikolinearitas, dan data terdistribusi secara normal. Penelitian ini merekomendasikan agar perusahaan BUMN memperkuat struktur organisasi dan sistem pelaporan keuangan—khususnya dalam aspek transparansi dan akuntabilitas—serta meningkatkan pengawasan regulator dan pengembangan SDM dalam bidang akuntansi dan keuangan.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Sektor Teknologi Di Bursa Efek Indonesi Mulyadi, Aris; Ukhriyawati, Catur Fatchu; mulyati, sri
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8816

Abstract

Studi ini mengkaji bagaimana nilai bisnis di sektor teknologi yang terdaftar di Bursa Efek Indonesia dipengaruhi oleh profitabilitas, leverage, likuiditas, dan kebijakan dividen antara tahun 2020 dan 2023. Pesatnya ekspansi sektor teknologi Indonesia dan tantangan yang dialami bisnis dalam mempertahankan nilai mereka di mata investor, khususnya dalam menghadapi perubahan kondisi ekonomi, menjadi kekuatan pendorong di balik pilihan subjek ini. Studi ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan dan mengambil pendekatan kuantitatif dengan metodologi kausal. Hasilnya menunjukkan bahwa nilai bisnis dipengaruhi secara positif dan signifikan oleh profitabilitas, dan bahwa kebijakan dividen juga memberikan kontribusi positif dan besar. Namun, tidak ada dampak yang jelas dari leverage atau likuiditas terhadap nilai perusahaan. Hasil ini menyoroti betapa pentingnya bagi perusahaan TI untuk berkonsentrasi pada taktik yang meningkatkan profitabilitas dan menegakkan kebijakan dividen yang konsisten untuk menarik investor dan meningkatkan nilai perusahaan mereka di pasar modal. Diharapkan bahwa studi ini akan membantu investor dan manajer bisnis membuat keputusan keuangan yang lebih baik
The Effect Of Corporate Social Responsibility On Firm Value With Good Corporate Governance As A Moderating Variable Putri Fathoni, Mutiara Amanda; Suwarno, Suwarno
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8717

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on company value and the role of Good Corporate Governance (GCG) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study uses a quantitative approach with secondary data analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results show that CSR does not have a significant effect on company value, and GCG is unable to moderate the relationship between CSR and company value. This study indicates that the implementation of CSR and the application of GCG are not yet fully perceived as factors that create economic value by investors.
Optimalisasi Kualitas Laba: Kasus Pada Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Lestari, Dinda Fitri Novia; Sari, Shinta Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8840

Abstract

This study examines the influence of four determinant variables on earnings quality in companies within the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Employing a quantitative approach utilizing secondary data from the annual reports of 73 sampled companies that selected using purposive sampling methods. Hypothesis testing through multiple linear. The study findings prove that, among the four determinants examined, only liquidity and capital structure influence the earnings quality. Meanwhile, profit potential and Investment Opportunity Set do not influence the earnings quality. These results indicate that, in the context of consumer non-cyclicals sector, liquidity and capital structure have a more prominent role in shaping earnings quality compared to profit potential and Investment Opportunity Set.
Pengaruh Struktur Modal Dan Biaya Produksi Terhadap Profitabilitas Usaha Peternakan Ayam Broiler: Studi Kasus Farm Broiler Batam Harisah, Finka Nurul; Mulyati, Sri; Siregar, Hanafi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8763

Abstract

Peternakan ayam broiler merupakan usaha dalam sektor agribisnis yang dapat berkembang pesat di Kota Batam, karena permintaan pasar yang semakin tinggi seiring dengan pertumbuhan populasi dan peningkatan masyarakat. Sektor ini memiliki peran strategis dalam memenuhi pangsa kebutuhan pangan protein hewani. Penelitian dilaksanakan dengan tujuan memahamipengaruh struktur modal dan biaya produksi terhadap profitabilitas usaha peternakan ayam broiler pada studi kasus Farm Broiler Batam. Metodologi analisis diterapkan dalam penelitian adalah regresi linear berganda dengan pendekatan kuantitatif numerik. Adapun Pengumpulan data dipilih berdasarkan data Laporan Keuangan periode 2022-2024. Jumlah sampling digunakan 36 bulan, dengan teknik total sampling atau sensus. Variabel struktur modal dinilai dengan Debt to Equity Ratio (DER) dan biaya produksi dinilai dengan total biaya produksi per periode, sedangkan variabel dependennya dihitung dengan Return on Assets (ROA). Hasil penelitian didapatkan bahwa struktur modal dan biaya produksi sangat berpengaruh terhadap profitabilitas, mengindikasikan bahwa optimalisasi struktur modal dan efisiensi biaya produksi dapat meningkatkan profitabilitas Farm Broiler Batam.
Pengaruh Capital Intensity, Kepemilikan Institusional, Beban Pajak Tangguhan, dan Manajemen Laba terhadap Agresivitas Pajak Azizah, Uswa; Herawati, Ratna; Hernawati, Retno Indah; Minarso, Bambang
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8705

Abstract

This research examines the impact of capital intensity, institutional ownership, deferred tax expense, and earnings management on tax aggressiveness in mining companies registered on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research purposes to present empirical data on how internal company factors shape tax aggressiveness, especially in an industry with substantial asset investment and strict regulatory oversight. This study uses quantitative study based on existing data extracted from annual financial statements and analyzes the variables through multiple linear regression. The analysis indicates which capital intensity and institutional ownership have a significant impact on tax aggressiveness, indicating which asset investment and institutional monitoring play an important role in corporate tax strategies. In contrast, deferred tax expense and earnings management do not significantly affect tax aggressiveness, suggesting that temporary differences between accounting and fiscal profit, as well as income manipulation practices, are not utilized as tools for tax minimization. Sampling was conducted using the puposive sampling method and the population of 90 was obtained which was used as a sample of 17 companies and data processing using the SPSS 25.
Analisis Kinerja Realisasi Anggaran Pendapatan Dan Belanja Daerah Pemerintah Provinsi Bali Tahun 2019-2023 Adityaputra, Stephanus Andi; Yudhanti, Yunisa Septi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8668

Abstract

Abstract This study aims to evaluate the financial performance of the Bali Provincial Government through an analysis of the realization of the Regional Revenue and Expenditure Budget (APBD) for the period 2019 to 2023. This study was conducted using a quantitative descriptive method through the utilization of secondary data obtained from the official website of the Bali Provincial Government. The evaluation was carried out through the calculation of 6 financial indicators, namely: revenue budget variance, expenditure budget variance, regional financial independence ratio, expenditure efficiency ratio, regional financial dependency ratio, and decentralization degree ratio. The results of the study indicate that the achievement of financial performance in the analysis of revenue budget variance has not been able to exceed the revenue budget target, financial performance in the analysis of expenditure budget variance is good because regional spending can be managed well, the independence ratio has high criteria and has a delegative relationship pattern, the expenditure efficiency ratio shows fairly efficient criteria, the dependency ratio shows that it is still quite dependent on the central government, and the degree of decentralization shows very good criteria.. Keywords: financial performance, realization, budget, variance, ratio Abstrak Penelitian ini bertujuan mengevaluasi kinerja keuangan Pemerintah Provinsi Bali melalui analisis realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) pada periode 2019 sampai dengan 2023. Penelitian ini dilakukan dengan menggunakan metode deskriptif kuantitatif melalui pemanfaatan data sekunder yang diperoleh dari website resmi Pemerintah Provinsi Bali. Evaluasi dilakukan melalui penghitungan 6 indikator keuangan, yakni: varians anggaran pendapatan, varians anggaran belanja, rasio kemandirian keuangan daerah, rasio efisiensi belanja, rasio ketergantungan keuangan daerah, dan rasio derajat desentralisasi. Hasil penelitian menunjukkan bahwa pencapaian kinerja keuangan pada analisis varians anggaran pendapatan belum dapat melampaui target anggaran pendapatan, kinerja keuangan pada analisis varians anggaran belanja termasuk baik karena belanja daerah dapat dikelola dengan baik, rasio kemandirian memiliki kriteria yang tinggi dan memiliki pola hubungan delegatif, rasio efisiensi belanja menunjukkan kriteria yang cukup efisien, rasio ketergantungan menunjukkan masih cukup bergantung pada pemerintah pusat, dan derajat desentralisasi menunjukkan kriteria yang sangat baik.. Keywords: kinerja keuangan, realisasi, anggaran, varians, rasio

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