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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 280 Documents
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Conflict Structuration in Audit Findings Negotiation: A Case Study of a Private University Reaccreditation in North Jakarta Carmel Meiden; Yosef Dema; Tita Djuitaningsih
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.v19i2.8724

Abstract

This research examines the structuration of conflicts during the negotiation of audit findings within the context of private university reaccreditation. The study focuses on identifying the key factors that initiate and escalate conflicts, as well as the strategies employed by auditors and university officials to manage and resolve these conflicts. It also explores the influence of power dynamics, communication, and economic constraints on the negotiation process. The research utilizes qualitative methods, including observations of auditor-auditee interactions and document analysis, to investigate the complexities of audit negotiations. The study is anchored in Giddens' Structuration Theory, which provides a framework for understanding how institutional structures and individual actions shape the conflict dynamics. The findings reveal significant power imbalances between auditors and auditees, communication challenges, and economic constraints that contribute to the structuration of conflicts. The study also highlights how procedural rigidity and the struggle to align local practices with international standards exacerbate these conflicts, ultimately impacting the outcomes of the reaccreditation process. The research underscores the need for improved decision-making processes, genuine compliance practices, better resource management, and effective communication to enhance the reaccreditation process. These findings offer valuable insights for policy development and institutional governance in the higher education sector.
Mutu Laba Dalam Perspektif Kinerja Keuangan Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Khoirunisa Aprilaurina; Shinta Permata Sari
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.v19i2.8841

Abstract

Earnings quality is an important indicator of the ability of earnings presentation to accurately depict the company's profitability. This study aims to analyze the influence of liquidity, solvency, activity, and profitability on earnings quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024 period. The research employed a quantitative approach. The sample consist of 112 consumer non-cyclicals sector companies listed on the IDX between 2022 and 2024. Purposive sampling technique is utilized to determine the sample, resulting in 73 qualifying companies. Data analysis involved multiple linear regression analysis. The research concludes that liquidity, activity, and profitability influence earnings quality, while solvency does not influence earnings quality.
Antesenden dan Konsekuensi Tax Avoidance dalam Laporan Keuangan Perusahaan Neneng Sri Suprihatin
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.5907

Abstract

This research aims to empirically test the influence of corporate social responsibility, capital intensity, and executive compensation on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. This research was conducted using associative quantitative methods. The research population was 54 companies, and a sample of 18 companies was taken using purposive sampling. The research was conducted at consumer goods sector companies on the IDX for 2016-2020. The type of data used is secondary data obtained from www.idx.co.id. Data was collected with the 2016-2020 annual report and analyzed with SPSS version 26. Tax avoidance in this research uses the Effective Tax Ratio (ETR) measurement. The results of hypothesis testing using t statistics show that corporate social responsibility affects tax avoidance. In contrast, capital intensity does not affect tax avoidance, and executive compensation affects tax avoidance. The test results show that corporate social responsibility, capital intensity, and executive compensation affect tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020.
Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Dan Bank Umum Konvensional Jesika Cen; Bornok Situmorang
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9078

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan antara Bank Umum Syariah (BUS) dan Bank Umum Konvensional (BUK) yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Perbedaan sistem operasional antara bank syariah yang berbasis prinsip bagi hasil dan bank konvensional yang berbasis bunga diduga menghasilkan perbedaan kinerja keuangan, terutama pada periode pandemi COVID-19 dan masa pemulihan ekonomi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia dan Otoritas Jasa Keuangan. Teknik pengambilan sampel menggunakan purposive sampling dengan total 192 observasi yang terdiri atas 13 observasi Bank Umum Syariah dan 179 observasi Bank Umum Konvensional. Analisis data dilakukan melalui statistik deskriptif, uji Mann-Whitney sebagai pengujian hipotesis utama, serta uji Robustness untuk memastikan konsistensi hasil penelitian. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada rasio ROA, ROE, dan BOPO antara BUS dan BUK, di mana Bank Umum Syariah cenderung memiliki profitabilitas dan efisiensi operasional yang lebih baik. Sementara itu, rasio LDR/FDR, NPL/NPF, dan CAR tidak menunjukkan perbedaan yang signifikan antara kedua kelompok bank
Pengaruh Penghindaran Pajak Terhadap Pengungkapan ESG Pada Perusahaan Manufaktur Subsektor Bahan Baku Di BEI Alga Likita Paramartha; Intan Kurnia Permatasari
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9007

Abstract

This study aims to analyze the effect of tax avoidance on Environmental, Social, and Governance (ESG) disclosure in basic materials manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Tax avoidance is measured using Book–Tax Differences (BTD) as a proxy, while ESG disclosure is measured using a secondary ESG score based on GRI Standards from the ESGI database. Firm size is included as a control variable. This study employs a causal-associative quantitative approach with multiple linear regression analysis on 14 sample companies comprising 70 observations. The results indicate that tax avoidance has a positive and significant effect on ESG disclosure (regression coefficient 161.116; sig. 0.000), suggesting that companies respond to tax avoidance practices by increasing sustainability disclosure as a legitimacy strategy. Firm size has a negative and significant effect on ESG disclosure, indicating that larger companies in this subsector tend to be more selective in their disclosures. These findings are consistent with legitimacy theory, agency theory, and stakeholder theory.
Analisis Modal Kredit Usaha Rakyat Dalam Meningkatkan Perkembangan UMKM Di Kota Tengah Dinda Resti Umar; Ronald Soemitro Badu; Yustina Hiola
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.6735

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui modal kerja ideal bagi UMKM di Kecamatan Kota Tengah. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif. Sampel dalam penelitian ini sebanyak 2 UMKM dimana pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan analisis rasio utang, analisis pinjaman maksimum dan analisis perhitungan modal usaha sumber dari pinjaman. Hasil penelitian menunjukkan bahwa modal Kredit Usaha Rakyat (KUR) memiliki dampak positif terhadap peningkatan pendapatan dan operasional UMKM. Dwi Laundry dan Toko Olfan mencatat peningkatan pendapatan berkat penggunaan modal Kredit Usaha Rakyat, yang memungkinkan peningkatan kapasitas operasional dan perbaikan kinerja keuangan dari tahun ke tahun. Namun, penelitian juga menemukan bahwa pemilik UMKM cenderung menggunakan pendapatan usaha untuk keperluan pribadi, yang menyebabkan ketidakjelasan antara keuangan pribadi dan bisnis, serta menghambat pengambilan keputusan strategis. Kata Kunci: Modal, Kredit Usaha Rakyat, Usaha Mikro Kecil Menengah
Analisis Perlakuan Akuntansi Piutang Usaha Berdasrkan PSAK 71 PT Manado Media Grafika sarah korompis; Lusye Corvanty Kumaat; Grace Ropa
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9027

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi piutang usaha berdasarkan PSAK 71 di PT Manado Media Grafika. Metode penelitian ini menggunakan pendekatan kualitatif dengan Teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukan bahwa perlakuan akuntansi piutang usaha, termasuk pengakuan,pencatatan,pengukuran,penyajian dan pengungkapan di PT Manado Media Grafika secara umum sesuai dengan PSAK 71, Khususnya Dalam Penerapan basis Akrual dan pengakuan kerugian kredit yang diharapkan. Perusahaan juga telah menyajikan piutang usaha berdasarkan nilai realisasi bersih dengan memperhitungkan penyisihan kerugian penurunan nilai. Selain, itu terdapat penurunan saldo piutang usaha pada tahun 2023 dibanding tahun 2022, yang menunjukan perbaikan dalam pengelolaan dan penagihan piutang usaha.
Pengaruh Profitabilitas, Risiko Kredit, Dan Efisiensi Operasional Terhadap Nilai Bank Dimoderasi Good Corporate Governance Prameswari Rasydina Nadia; Mariana Mariana
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9006

Abstract

This study aims to analyze the effect of profitability, credit risk, and operational efficiency on firm value with Good Corporate Governance (GCG) as a moderating variable in conventional commercial banks listed on the Indonesia Stock Exchange for the period 2020-2024. This study employs a quantitative approach using secondary data in the form of annual financial statements obtained from the official IDX website. The sampling technique used is purposive sampling, resulting in 205 observations from 41 banks over five years of observation. The data analysis methods applied are multiple linear regression and Moderated Regression Analysis (MRA) using SPSS software. The results show that profitability has a significant negative effect on firm value, credit risk has a significant positive effect, and operational efficiency has a significant negative effect on firm value. Meanwhile, GCG is not proven to moderate the effect of the three independent variables on firm value, classifying GCG as a homologizer moderator or potential moderation.
Studi Empiris Agresivitas Perpajakan Melalui Lensa Base Erosion and Profit Shifting (BEPS) Denny Denny; Syarif Hidayah Lubis; Ni Putu Winda Ayuningtyas
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9069

Abstract

This research is driven by growing concerns about tax aggressiveness, especially practices linked to Base Erosion and Profit Shifting (BEPS), including the use of tax havens, transfer pricing, and thin capitalization. The correlation between tax aggressiveness and variables such as tax haven utilization, transfer pricing, and thin capitalization is analyzed within the context of the Indonesian energy industry. The sample comprises entities listed on the IDX during the 2021–2024 timeframe. The study population included 89 companies, from which 75 were chosen via purposive sampling, yielding 225 firm-year observations. Panel data regression analysis was employed. Findings reveal that tax haven utilization and transfer pricing exert no significant influence on tax aggressiveness, whereas thin capitalization does have a significant effect. Collectively, however, the independent variables significantly impact tax aggressiveness. These results imply that tax aggressiveness is primarily shaped by debt-financing strategies rather than international tax avoidance tactics. Ultimately, thin capitalization plays a key role in driving tax aggressiveness, while tax haven usage and transfer pricing show no notable association.
Analisis Efektivitas Sistem Pengendalian Internal Pengelolaan Utang Usaha PT Geopersada Mulia Abadi Ezra Gilbert Rondonuwu; Lusye Corvanty Kumaat; Loula Luzy Lenny Walangitan
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9026

Abstract

Penelitian ini dilakukan untuk menganalisis efektivitas sistem pengendalian internal dalam pengelolaan utang usaha pada PT Geopersada Mulia Abadi. Pengelolaan keuangan terutama utang usaha merupakan aktivitas yang sangat penting bagi perusahaan dalam menjaga keseimbangan pada arus kas perusahaan, menjaga kelancaran atas operasional perusahaan, memastikan ketepatan pembayaran kepada pemasok, dan menjaga reputasi atau kepercayaan dari pemasok. Salah satu aspek penting dalam pengelolaan keuangan adalah sistem pengendalian internal yang memadai, terlebih khusus dalam pengelolaan kewajiban jangka pendek seperti utang usaha. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data yang dilakukan dengan kegiatan wawancara, observasi, serta dokumentasi. Berdasarkan penelitian yang dilakukan bahwa sistem pengendalian internal dalam pengelolaan utang usaha pada PT Geopersada Mulia Abadi telah berjalan dengan baik dan efektif. Namun, perusahaan masih perlu meningkatkan dokumentasi penilaian risiko secara lebih formal dan mengurangi potensi human error dalam melakukan pencatatan pada dokumen tagihan.

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