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>--> en-US robith.hudaya@unram.ac.id (Robith Hudaya) adhityabayus@unram.ac.id (Adhitya Bayu S.) Thu, 23 Jun 2022 19:53:00 +0800 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI VARIABEL MEDIASI http://aksioma.unram.ac.id/index.php/aksioma/article/view/148 <p><em>This research was aimed to investigate the role of director’s board size, director’s board skill, and women’s presence on director’s board as mechanisms to improve firm’s reputation as mediating effect on financial performance. This research used secondary data obtained by using documenter method. The data source in this research was the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. The sample were selected using purposive sampling method, with a total of 64 companies and analyzed used path analysis. The result of this research indicate that director’s board size had a positive and significant on firm reputation and financial performance. Director’s board skill had a positive and significant on firm reputation and financial performance. Women’s presence on director board had a positive and nonsignificant on firm reputation and financial performance. Firm’s reputation had a positive and significant on financial performance. The sobel test result indicated that firm’s reputation mediated the effect of director’s board size and director’s board skill on financial performance and belong to partial mediation type. The sobel test result indicate that firm’s reputation didn’t mediate the effect of women’s presence on director’s board on financial performance.</em></p> Robert Jao, Marselinus Asri, Anthony Holly, Rivaldy Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma http://aksioma.unram.ac.id/index.php/aksioma/article/view/148 Thu, 23 Jun 2022 07:04:07 +0800 PENGARUH KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO http://aksioma.unram.ac.id/index.php/aksioma/article/view/153 <p>Penelitian ini bertujuan untuk menguji pengaruh Keahlian Keuangan dan Akuntansi Komite Audit, Ukuran Perusahaan, Frekuensi Rapat dan Ukuran Dewan Komisaris Terhadap Keberadaan Komite Manajemen Risiko pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2019. Metode pengambilan sampel dalam penelitian ini adalah <em>purposive</em><em> sampling</em> dan diperoleh sampel sejumlah 125 perusahaan. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa keahlian akuntansi dan keuangan komite audit dan ukuran dewan komisaris tidak berpengaruh terhadap keberadaan komite manajemen risiko. Sedangkan ukuran perusahaan dan frekuensi rapat dewan komisaris berpengaruh positif terhadap keberadaan komite manajemen risiko<strong>.</strong></p> Harry Budiantoro, Kanaya Lapae, Perdana Wahyu Santosa Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma http://aksioma.unram.ac.id/index.php/aksioma/article/view/153 Thu, 23 Jun 2022 07:06:47 +0800 FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN E-MONEY PADA GENERASI MILENIAL http://aksioma.unram.ac.id/index.php/aksioma/article/view/154 <p>Perkembangan teknologi saat ini telah banyak mempengaruhi segala aspek kehidupan masyarakat yang menawarkan berbagai kemudahan diantaranya adalah kemudahan dibidang <em>financial technology</em> utamanya <em>e-money</em>. Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi minat penggunaan e-money pada generasi milenial. Metode penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusantara PGRI Kediri yang berjumlah 365 mahasiswa yang mana mahasiswa merupakan representasi generasi milenial saat ini. Penentuan sampel menggunakan <em>purposive sampling</em> dengan kriteria responden pernah mempergunakan <em>fintech</em> berupa <em>digital payment</em> atau <em>e-money</em>. Analisis data menggunakan SPSS. Hasil dari penelitian menunjukkan bahwa literasi keuangan, literasi digital, fitur layanan dan kepercayaan secara parsial berpengaruh signifikan terhadap minat penggunaan <em>e-money</em> pada generasi milenial.</p> Erna Puspita, Mar'atus Solikah Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma http://aksioma.unram.ac.id/index.php/aksioma/article/view/154 Thu, 23 Jun 2022 07:08:27 +0800 FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT http://aksioma.unram.ac.id/index.php/aksioma/article/view/155 <p><em>This study aims to examine the effect of audit tenure, public accounting firm size, audit fee, and client company size on audit quality. The sample in this study amounted to 63 financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Data form 63 companies obtained a total sample of 315. The analysis technique used is logistic regression analysis with a significance level of 5%. The results showed that audit tenure, fee audit, and client company size have no significant effect on audit quality. Meanwhile, public accounting firm size has a negative and significant effect on audit quality.</em></p> <p><strong><em>Keywords</em></strong><em>: Audit Tenure; Public Accounting Firm Size; Fee Audit; Client Company Size; Audit Quality.</em></p> Fitri Dwi Cahya Ningrum, Mahendro Sumardjo, Wisnu Julianto Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma http://aksioma.unram.ac.id/index.php/aksioma/article/view/155 Thu, 23 Jun 2022 07:09:40 +0800 INVESTIGASI FAKTOR PENENTU FINANCIAL DISTRESS http://aksioma.unram.ac.id/index.php/aksioma/article/view/156 <p><em>This research was conducted to investigated the factors determine of Financial Distress in Property &amp; Real Estate Sub-Sector Companies. The sample are 11 companies was met the criteria. The analysis technique used is multiple linear regression. The results of the study show that liquidity, sales growth, and institutional ownership has no effect on financial distress. Then, leverage and profitability has a negative and significant effect on financial distress.</em></p> Sahrul Ponto, Fajar Rina Sejati, Dian Pertiwi, Awaluddin Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma http://aksioma.unram.ac.id/index.php/aksioma/article/view/156 Thu, 23 Jun 2022 07:10:54 +0800 PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), CURRENT RATIO DAN CASH RATIO TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2019-2021) http://aksioma.unram.ac.id/index.php/aksioma/article/view/159 <p>The stock price is one of the benchmarks or a sign of a company's financial stability, with a stable stock price it will also make a company still trusted by the public. The purpose of this study is to explore the factors that can affect the stock price of mining companies listed on the IDX during the 2019-2021 period, especially in financial ratios in the form of Return On Assets, Return On Equity, Current Ratio and Cash Ratio of mining companies. An associative quantitative approach is the choice in this study, using multiple linear regression analysis. The results showed that in the Partial T test, each variable Return On Assets, Return On Equity, Current Ratio and Cash Ratio had an effect on stock prices in mining companies. Then in the Simultaneous F test also shows that all variables Return On Assets, Return On Equity, Current Ratio and Cash Ratio together affect stock prices in mining companies. The conclusion in this study, it is important for companies to consider many factors in maintaining stock price stability, as an effort to maintain the company's existence in maintaining public trust as users or consumers.</p> Nadia Islavella, Nadia Roosmalitasari Sari Copyright (c) 2022 Jurnal Riset Akuntansi Aksioma http://aksioma.unram.ac.id/index.php/aksioma/article/view/159 Thu, 23 Jun 2022 07:12:04 +0800