Jurnal Riset Akuntansi Aksioma

DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA

2025-12-27T07:06:16+08:00

This study aims to examine the effect of company size, liquidity, profitability, and institutional ownership on the timeliness of financial reporting, as well as the role of the risk monitoring committee as a moderating variable. The study was conducted on financial sector companies listed on the Indonesia Stock Exchange during the period 2021 to 2023, yielding a sample of 25 companies with a total of 75 observations. The analysis method used was logistic regression. The results indicate that liquidity, profitability, and institutional ownership have a positive effect on the timeliness of financial reporting, while company size does not influence timeliness. The results also indicate that the risk monitoring committee is unable to moderate the relationship between the four independent variables and the timeliness of financial reporting. This finding suggests that the existence of a risk monitoring committee does not play a role in improving reporting timeliness. This study contributes to the development of financial reporting literature and can be used as input for companies and regulators in their efforts to improve corporate responsibility and governance

PERAN KUALITAS AUDIT DALAM MEMITIGASI DAMPAK TAX RISK TERHADAP NILAI PERUSAHAAN

2025-12-18T18:42:48+08:00

This study aims to examine the impact of tax risk on firm value, with audit quality serving as a moderating variable. The population for this research includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling method employed is purposive sampling. The data used are secondary, collected from www.idx.co.id and https://finance.yahoo.com. The findings indicate that tax risk has no significant effect on firm value. Additionally, audit quality does not significantly moderate the relationship between tax risk and firm value. These results suggest that investors have not fully regarded tax risk or audit quality as key factors in evaluating firm value within the manufacturing sector.

MENGULIK FUNDAMENTAL SAHAM PERBANKAN SYARIAH

2025-12-26T19:15:15+08:00

This study investigates the financial performance and market valuation of four Islamic Commercial Banks (Bank Umum Syariah/BUS) listed on the Indonesia Stock Exchange over the period 2019–2024. A descriptive approach is applied to secondary data compiled from published financial statements and market information, which are then interpreted with signaling theory and firm value perspectives. The results show that BUS1 experiences the most comprehensive improvement: profitability rises, efficiency and financing quality improve, liquidity and capital structure remain sound, and this is followed by sustained EPS growth. BUS2 maintains powerful fundamentals—high ROA, ROE, EPS, low NPF, prudent FDR, and robust CAR—yet its PBV and PER decline sharply, indicating a downward adjustment of market premium despite solid performance. BUS3 and BUS4 record volatile profitability, high operating costs and leverage, and more risky FDR patterns, so that their PBV remains low or highly unstable and PER often negative values, signalling persistent market scepticism and speculative pricing. Overall, the evidence supports the view that, in Indonesian Islamic banking, a combination of strong profitability, efficiency, asset quality, funding structure, and capital adequacy is consistently rewarded by better stock valuation, in line with signaling theory.

The Development of Islamic Bank Financing Before and After the COVID-19 Pandemic

2025-12-26T19:15:01+08:00

This study examines the development of Islamic financing contracts at Bank NTB Syariah from 2019 to 2024, focusing on shifts in contract dominance before, during, and after the Covid-19 pandemic. Using a descriptive-comparative time approach and based on the theory of financial intermediation, the research analyzes five financing contracts: murabahah, musyarakah, mudharabah, qardh, and ijarah. The findings reveal a significant shift in the bank’s financing structure, with musyarakah emerging as the dominant contract, increasing steadily from IDR 311 billion in 2019 to IDR 1.12 trillion in 2024. In contrast, murabahah declined sharply, while mudharabah and qardh played only minor roles. Ijarah was not recorded during the entire observation period. The results suggest a strategic shift toward partnership-based contracts to better accommodate business risk and economic uncertainty. This transformation supports the relevance of Islamic financial intermediation theory and highlights the adaptive role of regional Islamic banks during times of economic crisis.

TRANSFORMASI DIGITAL UMKM: KAJIAN LITERATUR KESIAPAN ADOPSI CLOUD ACCOUNTING DI ERA DIGITALISASI (A Systematic Literature Review)

2025-12-30T19:20:56+08:00

Digital transformation has become an urgent necessity for Micro, Small and Medium Enterprises (MSMEs) to remain competitive in the modern era. However, the adoption of cloud-based accounting technology still faces various challenges. The objective of this research is to identify key factors influencing cloud accounting adoption among MSMEs. The methodology employed is a systematic literature review using to analyze technology, organization, environment and individual factors affecting adoption. The research findings indicate that technology factors such as ease of use and data security, organizational factors including management support and resources and environmental factors like competition and regulation significantly influence cloud accounting adoption decisions. This research contributes guidance for academics and practitioners in understanding MSME digital transformation dynamics and assists governments in formulating more effective policies to support technology adoption