Jurnal Riset Akuntansi Aksioma

PENGARUH PENDAPATAN PREMI DAN HASIL INVESTASI TERHADAP LABA PADA PERUSAHAAN ASURANSI JIWA SYARIAH

Alfina Cahyani — 2023-08-28

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 — 2023-09-15

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 — 2023-09-29

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 — 2023-09-29

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.

PENGARUH PENGALAMAN KERJA, PELATIHAN KERJA, DAN KODE ETIK TERHADAP KINERJA AUDITOR

I Gusti Ayu Ketut Berliana Deasusanti Deasusanti — 2023-10-13

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.

DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN PARIWISATA, HOTEL, DAN RESTORAN

Wahyuni Wahyuni — 2023-10-23

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 PENGETAHUAN PAJAK DAN PEMAHAAMAN PENERIMAAN DARI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK

Raharjeng Widayanti — 2023-10-23

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 KUALITAS SISTEM, KUALITAS INFORMASI, DAN PERSEPSI KEAMANAN TERHADAP KEPUASAN PENGGUNA APLIKASI E-COMMERCE

Alicia Tanaya — 2023-11-17

The presence of the COVID-19 pandemic has resulted in changes of people's shopping activities habits. It is reflected in the increment in the number of visits to e-commerce applications. However, the loyalty level of e-commerce users tends to be low. Therefore, user satisfaction is very important to increase their loyalty to the application. This study aims to determine the effect of system quality, information quality, and perceived security on e-commerce application user satisfaction. This research was conducted by collecting 130 respondents' data through Google Form. Data processing and analysis techniques were carried out using hypothesis testing and multiple regression analysis. The results of this study indicate that system quality and perceived security partially affect the satisfaction of e-commerce application users, while the effect of information quality has no statistical effect on e-commerce application user satisfaction. Simultaneously, system quality, information quality, and perceived security affect the satisfaction of e-commerce application users.

PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Marselina Dwi Cahyani — 2023-11-20

This study aims to analyze the effect of company size, leverage and liquidity on the extent of disclosure of corporate social responsibility. The population used in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample selection used a purposive sampling method according to the criteria determined by the researcher. The analytical method used is quantitative analysis with multiple linear regression tests. The results of the study show that company size can have a significant positive effect on CSR disclosure. While the results of the leverage and liquidity variable tests cannot have an effect on CSR disclosure. So that the first hypothesis is accepted while the second and third hypotheses are rejected.

ANALISIS PENGENDALIAN INTERNAL TERHADAP PIUTANG DAGANG PADA PT. CENTRAPLAST INDONESIA

Fitria Febriani — 2023-11-20

This study aims to determine and analyze the effectiveness of internal control over trade receivables at PT Centraplast Indonesia in accordance with COSO theory. The type of research used is descriptive qualitative research. The data sources used are primary data and secondary data obtained from interviews, observation and documentation. The data analysis technique in this study is triangulation analysis. The result of this study is that the internal control system for trade receivables at PT Centraplast Indonesia has not been able to run effectively. This means that the occurrence of accounts receivable problems at PT Centraplast Indonesia is not effective and is not immediately anticipated. PT. Centraplast Indonesia does not have a company internal control system designed to provide reasonable assurance regarding the achievement of objectives, and does not provide confidence in company operations, financial reporting.

Keywords:Accounts receivable, Internal control

AKUNTANSI BERKELANJUTAN PADA UMKM: PEMAHAMAN ATAS LAPORAN KEBERLANJUTAN

Bryan Gautama — 2023-12-04

There is concern over intergenerational problems caused by the economic development carried out by countries in the world. As a form of this awareness, the global community compiled the Global Reporting Index (GRI) which is an international initiative that focuses on reporting and establishes at least the principles of risk management and continuous improvement. This study aims to determine the application of GRI indicators as a sustainability report by MSMEs in Indonesia. The implementation of GRI is important for MSMEs to encourage sustainability, considering that MSMEs are the largest group that contributes to the Indonesian economy. The research was conducted using content analysis, descriptive analysis, and confirmatory factor analysis (CFA) to determine the indicators that are most easily understood and applied by MSMEs so that they can be proposed as a sustainability report format. The results showed that there are 28 indicators that can be proposed as a sustainability report format. Meanwhile, 10 other indicators that are difficult for MSMEs to understand are not proposed as report formats.

PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA

Zidni Saidah — 2023-12-04

The aim of this research is to provide empirical evidence on the influence of dividend policy, managerial ownership and company size on income smoothing actions. The population of this research includes all manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling technique was used to select samples according to the criteria set by the researcher, so that a sample of 22 companies was obtained with 3 years of observation. This research uses logistic regression analysis because the dependent variable in this research is a dummy variable. The research results show that dividend policy has no influence on income smoothing actions. Meanwhile, managerial ownership and company size have a significant positive influence on income smoothing. So the first hypothesis is rejected while the second and third hypotheses are accepted.

PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PERSEDIAAN PADA MAHADESA GNE, MATARAM

cening ardani — 2023-12-04

This study aims to test whether the information system has a significanteffect on the effectiveness of internal inventory control at Mahadesa GNE, Mataram. Based on the theory found, this research supports Theory of Reasoned Action (TRA) which explains that people will consider the norms of their attitudes and realize that accounting information systems will generate benefits for their users. This research was conducted using quantitative datain 2023. The population in this study were BUMDES partner staff/officers whocollaborated with PT Mahadesa GNE and all Mahadesa employees, with the sample criteria being officers responsible for the system run by Mahadesa GNE. The collected data was processed using SPSS software version 2.6. The results of this study indicate that the accounting information system has a very significant effect on the effectiveness of inventory internal control in Mahadesa GNE.

DETERMINAN FRAUD DANA DESA: PENGUJIAN ELEMEN FRAUD HEXAGON

Utami Avista Dwi Ari — 2023-12-04

This study aims to determine the effect of hexagon fraud namely pressure, opportunity, rationalization, competence, arrogance, and collusion on village fund fraud in villages in Jonggat District. This type of research is quantitative research with an associative approach. This study uses primary data obtained by distributing questionnaires to respondents directly. The population in this study were village officials who worked in the village office environment in the Jonggat sub-district by using a purposive sampling technique to determine the sample. The analytical tool used in this study is software SmartPLS (Partial Least Square) version 3.0. The results of this study indicate that opportunity, rationalization, arrogance, and collusion have a positive and significant effect on the fraud of village funds in villages in Jonggat District. Meanwhile, the variables of pressure and competence do not affect the fraud of village funds. The results of this study can be used as reference material for further research on fraud and this research can be used by parties who have an interest in village fund management to make policies to prevent fraud in managing village funds

EVALUATION OF THE LOCAL MANAGEMENT INFORMATION SYSTEM APPLICATION - GOODS OF LOCAL GOVERNMENT (SIMDA BMD)

Intan Rakhmawati — 2023-12-27

Barang Milik Daerah (BMD) merupakan aset pemerintah daerah yang dikelola melalui Sistem Informasi Manajemen Daerah (SIMDA). Penelitian ini bertujuan mengevaluasi sistem aplikasi SIMDA BMD Versi 2.0.7.11R6, unuk mengetahui keandalan sistem. Keandalan dilihat dari segi kesesuaian dengan Peraturan Menteri Dalam Negeri (Permendagri) tentang Pengelolaan Barang Milik Daerah, setelah berlakunya Financial Management Informaations System (FMIS)

Penelitian ini merupakan penelitian deskriptif . Data diambil berdasarkan wawancara administrator SIMDA BMD dan observasi aplikasi SIMDA BMD V.2.0.7.11.

Hasilnya, SIMDA BMD versi 2.0.7.11R6 sudah mengatasi masalah kapitalisasi dan penyusutan, karena saat input pengadaan, administrator dapat sekaligus memilih metode penyusutan yang digunakan dan taksiran umur ekonomisnya. Namun dari segi input perencanaan, masih dilakukan secara manual.Dalam menu pengadaan, oleh karena SIMDA BMD masih berbasis desktop, maka belum ada integrasi dengan SIMDA Keuangan/FMIS yang sudah berbasis website. Dengan demikian, sebagian input dalam pengadaan SIMDA BMD harus dilakukan secara manual. Temasuk dalam posting Kartu Inventaris Barang (KIB), tidak bisa dilakukan secara otomatis dari aplikasi. Demikian pula dengan menu penghapusan BMD, menu akuntansi, dan menu penilaian kembali BMD, masih secara manual. Namun secara keseluruhan, aplikasi SIMDA BMD versi 2.0.7.11R6 sudah sesuai koding barangnya dengan Peraturan Menteri Dalam Negeri Nomor 108 Tahun 2016.

IMPLEMENTATION OF PSAK 71 AND FINANCIAL STATEMENT QUALITY IN INDONESIAN BANKING INDUSTRY

Eni Indriani — 2023-12-27

The implementation of PSAK 71 requires the companies to have a greater allowance for impairment losses (CKPN) than the previous standard. This is an opportunity for companies to maintain the elements of management in such a way. Managers' opportunistic behavior in exploiting opportunities will affect the financial statement quality because they are assumed to contain earnings management. It is feared that an increase in CKPN determined by corporations will have an impact on the financial statement quality. This research aims to determine the impact of implementing PSAK 71 on the financial statement quality in Indonesian banking industry. The sample consist of 41 companies listed on the Indonesia Stock Exchange for the 2019–2020 period. Based on the results of data processing with the use of Eviews version 12, it can be concluded that the implementation of PSAK 71 has a positive effect on financial statement quality in Indonesian banking industry. The results of this research contribute to the study of the the new PSAK implementation and as an evaluation for the standard-setter board