Jurnal Riset Akuntansi Aksioma http://aksioma.unram.ac.id/index.php/aksioma <!--- <pre id="tw-target-text" class="tw-data-text tw-ta tw-text-medium" dir="ltr" data-fulltext="" data-placeholder="Translation">Diterbitkan oleh<br /><strong>Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram</strong> <br />Alamat Redaksi: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram<br />Jl. Majapahit No. 62 Mataram, Telp. 0370-620508<br />Website: <a href="http://aksioma.unram.ac.id/index.php/aksioma/index">http://aksioma.unram.ac.id</a><br />Email: aksioma.feb@unram.ac.id</pre>--> Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram en-US Jurnal Riset Akuntansi Aksioma 1858-0785 OWNERSHIP STRUCTURES AND DEBT POLICY (A META-ANALYSIS) http://aksioma.unram.ac.id/index.php/aksioma/article/view/163 <p><em>This study aims to understand the effect of ownership structure on debt policy, as well as to examine and analyze the variation of result study on debt policy in Indonesia. Agency Theory is the grand theory used to explain the effect of ownership structure on debt policy. This study used meta-analysis approach with sample is 31 researches in Indonesia, both the published and unpublished in 2006-2019. The result of this study, meta-analysis strengthen the findings of the previous study which stated that the ownership structure can decrease debt policy. The differences of the previous studies are due to the presence of moderation effect from the measurement model of debt policy and ownership structure.</em></p> Christian Timotius Peilouw Bintang Kusucahyo Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-26 2022-12-26 21 2 81 90 10.29303/aksioma.v21i2.163 PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA (Studi Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2018-2020) http://aksioma.unram.ac.id/index.php/aksioma/article/view/168 <p>Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh dari likuiditas, leverage, profitabilitas, dan komisaris independen terhadap kualitas laba. Objek penelitian yang yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan data yang diolah menggunakan aplikasi stata terhadap perusahaan sampel. Sampel yang terpilih yaitu perusahaan yang telah memenuhi kriteria peneliti. Sampel yang terpilih berjumlah 57 perusahaan dengan menggunakan teknik purposive sampling. Penelitian ini memiliki 171 jumlah total observasi selama periode waktu penelitian dari tahun 2018 hingga 2020. Hasil penelitian menunjukkan bahwa likuiditas yang diproksikan current ratio tidak berpengaruh terhadap kualitas laba, leverage yang diproksikan oleh DER tidak berpengaruh terhadap kualitas laba, profitabilitas yang diproksikan oleh ROA tidak berpengaruh terhadap kualitas laba, dan komisaris independen juga tidak ditemukan berpengaruh terhadap kualitas laba.</p> Maura Aziza Zuhrotul Isnaini Lukman Effendy Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-26 2022-12-26 21 2 91 106 10.29303/aksioma.v21i2.168 PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2017-2021) http://aksioma.unram.ac.id/index.php/aksioma/article/view/169 <p><em>The purpose of this study was to determine the effect of environmental performance and environmental disclosure on company profitability (study on mining companies listed on the Indonesia Stock Exchange in 2017-2021). This study is an associative research with a quantitative approach. This study uses secondary data in the form of annual reports and sustainability reports of mining sector companies listed on the Indonesia Stock Exchange during the 2015-2019. The sample used in this study consisted of 7 company samples, which were obtained based on the purposive sampling method. Thus, this study obtained 35 observation units during the five years of the study periods. The results of this study based on multiple linear regression analysisindicate. The research result showed that environmental performance and environmental disclosure have no effect on company profitability.</em></p> Felicia Handoyo Akram Akram Nurabiah Nurabiah Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-26 2022-12-26 21 2 107 117 10.29303/aksioma.v21i2.169 FAKTOR-FAKTOR YANG MEMPENGARUHI GREEN COMPETITIVE ADVANTAGE http://aksioma.unram.ac.id/index.php/aksioma/article/view/177 <p><em>This study aims to examine and analyze the effect of environmental organizational culture, environmental leadership, environmental capability, green innovation, green supply chain management, and green organizational culture on green competitive advantage. This study analyzes the influence between variables through hypothesis testing (causality research). The data used are secondary data from sustainability reports and/or annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2021.There are 369 research samples that meet the predetermined criteria (purposive sampling method). Data analysis using SPSS version 22.0. The result is that environmental leadership, environmental capability, and green supply chain management have a significant positive effect on green competitive advantage, while environmental organizational culture, green innovation, and green organizational culture have no effect on green competitive advantage.</em></p> Yulia Nur Atriksa Yulia Nur Atriksa Etty Murwaningsari Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-26 2022-12-26 21 2 118 130 10.29303/aksioma.v21i2.177 ANALISIS DETERMINAN KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI http://aksioma.unram.ac.id/index.php/aksioma/article/view/181 <p><em>Information system user satisfaction can be used as a measure of the success of an information system in a company. In this modern era, companies are always trying to meet the needs of information system users, so as to increase information system user satisfaction. By increasing user satisfaction, it is hoped that performance will be more optimal, which will have an impact on the company. This research was conducted with the aim of knowing the effect of information system quality, perceived user convenience, user participation, and service quality on user satisfaction of accounting information systems at Krisna Holding Company. The sample in this study were 40 employees who used an accounting information system based on a purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that service quality has a positive effect on user satisfaction of accounting information systems; while the quality of information systems, perceived ease of use and user participation do not affect the satisfaction of users of accounting information systems. The implication of this research is that later it can be used as a reference in making policies related to the development of human resource capabilities related to the use of the system and improving the quality of the system to make it more user friendly.</em></p> Ni Putu Lisa Ernawatiningsih I Putu Edy Arizona Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-26 2022-12-26 21 2 131 140 10.29303/aksioma.v21i2.181 PENGARUH RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP RASIO PROFITABILITAS PADA PT KIMIA FARMA TBK PERIODE 2011-2020 http://aksioma.unram.ac.id/index.php/aksioma/article/view/182 <p>Tingkat profitabilitas sebuah perusahaan merupakan salah satu aspek penting yang harus diperhatikan oleh perusahaan, karena akan berdampak kepada operasional dan aspek pemenuhan kebutuhan perusahaan. Tujuan penelitian ini yaitu menguji pengaruh rasio likuditas dan rasio solvabilitas terhadap rasio profitabilitas pada PT Kimia Farma TBK (Periode 2011-2020). Metode penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Penelitian ini menggunakan data sekunder yang diperoleh dari website resmi PT Kimia Farma TBK. Data yang digunakan adalah data tahunan. Hasil penelitian menunjukkan dalam pengujian secara parsial dan simultan menunjukkan bahwa ada rasio likuditas dan rasio solvabilitas terhadap rasio profitabilitas pada PT Kimia Farma TBK (Periode 2011-2020). Pada pengujian secara parsial variabel bebas memberikan pengaruh kepada variabel terikat. Pada pengujian simultan menunjukkan bahwa seluruh variabel bebas berpengaruh secara bersama-sama terhadap variabel terikat. Rasio likuditas dalam penelitian ini menggunakan Current Ratio, Rasio Solvabilitas dalam penelitian ini menggunakan Debt to Asset Ratio dan Rasio Profitabilitas dalam penelitian ini menggunakan rasio Net Profit Margin. Rasio-rasio tersebut menjadi laporan keuangan penting dalam sebuah perusahaan, ketika perusahaan berupaya meningkatkan profitabilitasnya maka penting memperhatikan rasio-rasio yang berhubungan atau dapat berdampak kepada tingkat keuntungan perusahaan.</p> Bagas Sulistyo Syafrudin Arif Marah Manunggal Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-26 2022-12-26 21 2 141 154 10.29303/aksioma.v21i2.182 DETEKSI KECURANGAN LAPORAN KEUANGAN DI MASA PANDEMI COVID-19 DENGAN MODEL BENEISH M-SCORE DAN MODEL F-SCORE http://aksioma.unram.ac.id/index.php/aksioma/article/view/165 <p><em>The purpose of this study is to detect fraudulent financial statements committed by companies. This detection is carried out by 2 (two) methods, namely the Beneish M-Score method and the F-Score model. The Beneish M-Score model is a predictive model of financial statement fraud, the ratios contained in it have been proven to have the ability to predict financial statement fraud (Beneish, 1999). The F-Score is a measure used as a tool to detect material misstatements in financial statements (Pardosi, 2015). Data analysis of go-public companies in Indonesia listed in 2019 and 2020 was obtained from Osiris. The results of the study concluded that the average value of financial statement fraud decreased during the covid-19 pandemic, with an average decline of 74%. Paired t-test results are also shown in the sig value. (2-tailed) that the F-Score and M-Score calculations show a number greater than 0.05 which means that there is no significant difference in the F-Score and M-Score values ​​before and during the COVID-19 pandemic. It was concluded that the COVID-19 pandemic did not affect financial statement fraud&nbsp; in Indonesia</em>.</p> isnawati isna Lukman Effendy Biana Adha Inapty Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-26 2022-12-26 21 2 155 169 10.29303/aksioma.v21i2.165 DIGITALISASI PELAPORAN KEUANGAN PERSPEKTIF UMKM DI KOTA MATARAM http://aksioma.unram.ac.id/index.php/aksioma/article/view/172 <p><em>This study aims to determine the perspective of MSMEs in Mataram City in responding to the digitization of financial reporting. The perception of MSMEs in Mataram City is the object of this research. The method used is descriptive analytical. The results showed that 75.74% of the 136 MSMEs in Mataram City recorded money transactions related to business, but less than 25% compiled their financial statements. The results of this study also show that 9.56% of MSMEs could store and access financial reports compiled online.</em></p> nungki kartikasari Iman Waskito Eni Indriani Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-26 2022-12-26 21 2 170 174 10.29303/aksioma.v21i2.172 PENGARUH PROFITABILITAS, DEBT DEFAULT DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI http://aksioma.unram.ac.id/index.php/aksioma/article/view/178 <p><em>With firm size acting as a moderating variable, the purpose of this study was to determine the effect of profitability, debt default, and audit tenure, going concern audit opinion. Trading, service, and investment companies listed on the Indonesia Stock Exchange for 2017 - 2021 are the samples used in this study. 61 companies were selected as part of the purposive sampling technique used in this study. This study uses secondary data, particularly the company's financial statements collected from the official website of the Indonesia Stock Exchange (IDX). Logistic regression with SPSS version 26 was used as the analytical technique. According to research findings, profitability and debt default affect going concern audit opinion. Going concern audit opinion is not affected by the audit period. Profitability and debt default on going concern opinion can be moderated by company size, but not able to moderate the audit period</em>.</p> Selvy Lintang Tamida Harry Budiantoro Kanaya Lapae Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma 2022-12-27 2022-12-27 21 2 175 188 10.29303/aksioma.v21i2.178