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INDONESIA
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 7 Documents
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Search results for , issue "Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023" : 7 Documents clear
Pengaruh Pendapatan Premi dan Hasil Investasi Terhadap Laba Pada Perusahaan Asuransi Jiwa Syariah Alfina Cahyani; Rohma Septiawati; Meliana Puspitasari
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.216

Abstract

This study aims to examine how much influence the independent variables, namely premium income and investment returns, have on the dependent variable, namely profits at Islamic life insurance companies in Indonesia that are registered with the Financial Services Authority (OJK) for the period 2017 – 2021. Quantitative methods are used in this study with multiple linear regression data analysis techniques and processed using SPSS version 26. This study data collection technique in this research uses purposive sampling and the secondary data used are published and audited financial reports. The samples used were 7 sharia life insurance companies for research. The results prove that premium income affects profits positively and significantly, while investment returns affect profits negatively and insignificantly. However, together premium income and investment returns affect profits significantly.
PENGARUH KINERJA ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN Dian Pramitya Khairunnisa; Erna Widiastuty
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.218

Abstract

This research aims to provide empirical evidence of the influence of environment, social, governance (ESG) performance on the financial performance of companies in Indonesia, Malaysia and Singapore. This research is quantitative research with secondary data from all public companies listed on the Indonesia Stock Exchange, Kuala Lumpur Stock Exchange and Singapore Stock Exchange in 2016-2021. Total observations in this study were 1.045 company-years. The independent variable of ESG performance is measured using the ESG score while the dependent variable of financial performance is proxied by ROA. This research using regression analysis on hypothesis testing. The results show that the influence of ESG on financial performance in Indonesia, Malaysia and Singapore varies. For example, in Indonesia and Malaysia the hypothesis which states that ESG has a positive and significant effect on financial performance is not supported. Meanwhile, in Singapore the hypothesis which states that the effect of positive and significant ESG on financial performance is supported. The results of testing each ESG component in each country show that the hypothesis is not supported because the direction is different from what was hypothesized.
PENGARUH INTENSITAS ASET BIOLOGIS, PERTUMBUHAN PENJUALAN, KEPEMILIKAN MODAL ASING, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Jumaidi Rahman; Elin Erlina Sasanti; Nungki Kartikasari
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.208

Abstract

This research aims to examine the influence of biological asset intensity, sales growth, foreign ownership, and company size on firm value in plantation companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The population in this study is all plantation companies listed on the IDX, using purposive sampling method with a sample size of 18 companies. The analysis method used in this study is multiple linear regression analysis. The results of the testing and discussion prove that biological asset intensity, sales growth, and foreign ownership have no significant effect on firm value. However, company size has a significant negative effect on firm value of plantation companies listed on the Indonesia Stock Exchange during the period of 2017-2021. This research also makes a practical contribution to companies and investors. This research can be used as a consideration in applying these research variables to help increase firm value and is also expected to assist investors in making the right decisions in investing.
ANALISIS DEWAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN DI BANK KONVENSIONAL Moh Irman Hakim; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.219

Abstract

The purpose of this study is to ascertain and evaluate the impact of the board of directors, board of commissioners, and audit committee on financial performance a proxy the return on assets (ROA) in conventional bank listed on the Indonesia Stock Exchange for the years 2018 through 2021. The methodology utilized in this study is quantitative one, and it makes use of secondary data in the form of traditional bank yearly financial reports that were collected from the Indonesia Stock Exchange’s official website (www.idx.co.id). Purposive sampling was the method utilized to choose the sample for this study, and it took 4 years to collect 108 samples. According to the study’s findings, the board of directors significantly affects financial performance. However, the board of commissioners and audit committee do not significantly affect the financial performance of traditional banks from 2018 to 2021. This study offers suggestions and additional proof regarding the impact of the board of directors, board of commissioners, and audit committee on the financial performance, particularly the banking sector.
DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN PARIWISATA, HOTEL, DAN RESTORAN Wahyuni Wahyuni; Yocelyn Yulianto; Ade Maulidianti; Nina Febriana Dosinta; Khristina Yunita
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.227

Abstract

Financial statements are a form of management's accountability to report users, so they are often the target of reporting engineering, such as earnings management. Managers carry out earnings management practices to show attractive financial statements to external parties of the company. Good corporate governance becomes a system that can suppress earnings management practices, including the board of directors and the audit committee. Financial performance is measured using profitability and leverage ratios to indicate earnings management practices. This study aimed to examine the effect of the board of directors, the audit committee's size, Return on Equity (ROE), and Debt Equity Ratio (DER) on earnings management. This study uses 17 tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The results of this study indicate that, partially, the board of directors and the audit committee does not affect earnings management. At the same time, ROE and DER negatively affect earnings management. Then, the results of this study also show that simultaneously the board of directors, audit committee, ROE and DER have a significant effect on earnings management.
Pengaruh PENGARUH PENGETAHUAN PAJAK DAN PEMAHAAMAN PENERIMAAN DARI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK Raharjeng Widayanti; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.232

Abstract

Taxpayer compliance in paying PBB is determined by many factors. For example knowledge about taxes, ease of paying taxes, socialization of tax payments, and many more. This study aims to determine the effect of tax knowledge and understanding of revenue from land and building taxes on taxpayer compliance. The population in this study were all registered taxpayers in Kedamean District, Gresik Regency, East Java Province, totaling 46,807 taxpayers with a sample size of 348 respondents determined using the Issac table method. The instrument used to collect data was a questionnaire and analyzed with simple linear regression and multiple linear regression. The results of the study concluded that the taxpayer's knowledge of taxes and understanding of revenue from land and building tax independently had a positive effect on taxpayer compliance, as well as together.
Pengaruh Pengalaman Kerja, Pelatihan Kerja, dan Kode Etik Terhadap Kinerja Auditor I Gusti Ayu Ketut Berliana Deasusanti Deasusanti; Wirawan Suhaedi; Iman Waskito
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.236

Abstract

The study aims to test and determine the effect Work Experience, Work Training, Code Of Ethics on Auditor Performance. This study uses a quantitative approach. The populations in this study are all auditors who work in office West Lombok District Inspecorate and Mataram City Inspectorate. The sampling technique used is a saturated sample where all members are used as samples, with a total sample of 46 auditors. Data collection was carried out by giving questionnaires directly to all sample, and 44 questionnaires wer returned. Data analysis techniques in this study using Partial Last Square (PLS). The results of this study indicate that Work Experience, Work Training, Code of Ethics have a positive and significant effect on auditor performance.

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