Jurnal Riset Akuntansi Aksioma

PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

jumriati Safira, Biana Adha Inapty — Sat, 07 Sep 2024 00:00:00 +0800

This study aims to examine the influence of intellectuall capital and good corporate governance on the company's financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The approach employed in this study using a sample of 145 companies was purposeful sampling. Return on Asset (ROA) is the dependent variable that is measured using a panel data regression model. Intellectuall capital, institutional ownership, audit committee, independent board of commissioners, and management ownership were the study's independent factors. The test results demonstrate that a companny's financial success is positively impacted by its intellectuall capital. In the meantime, for mining companies listed on the Indonesia Stock Exchange for the 2018–2022 period, good corporate governance, as measured by institutional ownership, the number of audit committees, an independent board of commissioners, and managerial ownership, has no bearing on the company's financial performance. The research's conclusions benefit businesses and investors in real ways. This research can be used as a consideration in applying the variables in this study to help improve company performance and is also expected to help investors in making the right decisions in investing.

Pengukuran Kinerja Keuangan Menggunakan Balanced Scorecard Pada Koperasi KPRI Obor

Nurul Faradillah Farah, Baiq Anggun Hilendri Lestari, Adithya Bayu Suryantar — Wed, 06 Nov 2024 00:00:00 +0800

The purpose of this study is to determine the measurement of performance from a financial perspective (liquidity ratio, solvency ratio, reliability ratio), customer perspective (customer acquisition rate), internal business process perspective (manufacturing cycle efficiency) and learning and growth perspective (employee satisfaction level and employee retention rate) using the Balanced Scorecard method at the Employee Cooperative of the Republic of Indonesia (KPRI) Obor Kota Bima. The population of the study includes 101 active member customers with the sampling technique is accidental sampling with saturated sampling/census method. This study obtained the results that the measurement of financial performance using the Balanced scorecard was assessed from four perspectives, namely the internal business perspective, the customer perspective, and the growth and learning perspective were considered efficient. Meanwhile, the financial perspective measured through three ratios is considered inadequate. KPRI Obor's performance based on the measurement of the balance criteria of the Balanced scorecard, is considered quite good with a score of 0.2 (Quite Good).

PENGARUH PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA DI ASEAN

Shakila Putri Amanda, Erna Widiastuty — Sat, 23 Nov 2024 16:19:31 +0800

This study examines the effect of profitability and financial risk on income smoothing practices in banking companies listed on the Indonesia Stock Exchange, Singapore Exchange, Bursa Malaysia Securities Berhad, and the Philippine Stock Exchange from 2016 to 2023. Using purposive sampling, 544 firm-year observations were selected. Data were collected from annual reports, company websites, and Datastream Refinitiv Eikon. Multiple linear regression analysis conducted with IBM SPSS Version 25. The results of this study indicate that profitability and financial risk have a negative and significant effect on income smoothing. These findings emphasize the need for considering profitability and financial risk in formulating financial management strategies, aligning with POJK RI Regulation No. 17/PJOK.04/2020. Regulators should consider enhancing disclosure requirements related to values in financial reports.

Fraud Diamond Dimensions On Student Academic Fraud

Syamsul Bahri, Novita — Wed, 27 Nov 2024 16:22:23 +0800

This study aims to prove the effect of fraud diamond dimensions on academic cheating in a hybrid learning system. The method in this study uses Partial Least Square. The object of the study is Trilogi University. Respondents are all active undergraduate students from 2019 to 2022. The population is 1247 from 12 study programs. The research sample consists of 115 undergraduate students who already have a GPA. This study found that pressure and ability have a positive effect on student academic cheating. Opportunity and rationalization have no effect on student academic cheating.

The Role of Culture in Shaping Managerial Overconfidence and Its Impact on Financing Decisions

G. A. Sri Oktaryani, Siti Sofiyah Abdul Mannan — Fri, 06 Dec 2024 17:58:34 +0800

Traditional economic models that assume rational decision-making may not accurately capture the complexities of real-world financial decision-making. Behavioral Decision Theory can explain the gap between classical capital structure theories and inconsistent empirical evidence. Under the assumption of bounded rationality Behavioral Decision Theory linking cultural values, overconfidence and financial decision making. Culture is an important aspect in organization which need close attention. Culture play a vital role in shaping behavioral biases. Overconfidence is one of the well-known cognitive biases in financial decision making that often seen in managers. Cultural differences and managerial overconfidence have impact on financing decisions.

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan

Fransiska Bayu Wirayanti, Henny Wirianata — Sat, 07 Dec 2024 05:43:17 +0800

The value of the company will be reflected through the company's shares. This study aims to test the profitability variables measured by return on assets (ROA), liquidity measured by current ratio (CR), company size measured by firm size (FS), and company growth measured by assets growth (AG) on the company's value. The sampling technique was purposive sampling. The data used are consumer non-cyclical companies listed on the IDX for the 2019-2023 period. Consumer non-cyclical companies are part of the manufacturing industry. Consumer non-cyclical companies are engaged in basic necessities, cigarettes and beauty. The data was processed using Eviews 12 and Microsoft Excel software. It is hoped that this research can provide considerations in decision making regarding variables that can increase company value. The conclusion of this study is that profitability has a significant positive effect on company value. Variable liquidity, company size and growth have no significant effect on company value.

STRATEGI MANAJEMEN INVESTASI DALAM MENINGKATKAN KETAHANAN KEUANGAN : STUDI KASUS INVESTOR RITEL UNTAG SURABAYA

Thu, 19 Dec 2024 00:00:00 +0800

Investor ritel, yang terdiri dari individu yang berinvestasi di pasar modal untuk tujuan pribadi, memainkan peran penting dalam ekosistem keuangan. Penelitian ini mengeksplorasi strategi manajemen investasi yang efektif bagi investor ritel dalam upaya meningkatkan ketahanan keuangan di tengah volatilitas pasar dan ketidakpastian ekonomi. Ketahanan keuangan mencakup kemampuan individu dalam mengelola sumber daya keuangan secara berkelanjutan untuk menghadapi tantangan ekonomi, seperti krisis keuangan, penurunan pendapatan, atau inflasi. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan wawancara terhadap investor ritel di Pasar Modal Indonesia yang menerapkan strategi diversifikasi portofolio. Hasil penelitian menunjukkan bahwa mayoritas investor menyadari pentingnya diversifikasi portofolio dalam mengelola risiko dan memperkuat stabilitas keuangan mereka. Investor yang menerapkan strategi diversifikasi cenderung memiliki kepercayaan lebih tinggi terhadap ketahanan finansialnya, meskipun ada beberapa yang tetap merasa rentan terhadap risiko pasar. Temuan ini menegaskan perlunya literasi keuangan dan pengetahuan tentang manajemen investasi bagi investor ritel untuk mencapai ketahanan keuangan yang optimal

Tinjauan Green Accounting, Kinerja Lingkungan, Corporate Social Responsibility, Biaya Lingkungan dan Kinerja Keuangan Perusahaan Manufaktur

Dina Salsabila Oktaviana Dinistri, Agus Khazin Fauzi, Ni Nyoman Yuliati — Thu, 19 Dec 2024 10:25:36 +0800

This research aims to test and analyze the influence of green accounting, environmental performance, corporate social responsibility and environmental costs on the financial performance of manufacturing companies. Annual report data for the 2019-2023 period and PROPER documents are used in this research which are accessed on the pages www.idx.co.id and https://proper.menlhk.go.id. Purposive sampling technique was used to select a sample of companies where the number of samples obtained was 20 companies with a 5 year observation period, resulting in 100 observation data. Data analysis in this study used e-views software version 12. The results of the study found that the green accounting and environmental costs variables did not have a significant effect on financial performance, while the CSR variables and environmental performance had a significant effect on financial performance.

PENILAIAN MASYARAKAT MENGENAI AKUNTANSI KEUANGAN PUBLIK DAN AKUNTANSI PERUSAHAAN

Hurian Kamela — Thu, 19 Dec 2024 10:28:44 +0800

The public's assessment of public financial and corporate accounting still needs to be improved because the average public only knows about accounting in general. The objectives of this research are (1) To provide an analysis of the public's assessment of the differences between public financial accounting and corporate accounting quantitatively and (2) To analyze public knowledge regarding the differences in accounting assessments at the private and government levels. This research uses primary data (questionnaire) to make the research results quantitative. The research population is the people of the Jabodetabek area. The sample consisted of 110 people. Data was collected for 1 month, October 2024, using a questionnaire. The research model uses multiple regression analysis. The analysis technique uses purposive sampling. The research results (1) show that the public still needs to understand the differences between government and corporate accounting, especially in organizations; (2) people's behaviour is only appropriate to where they work, not caring about intentions to seek information about accounting developments.

A Qualitative Analysis of Factors Affecting Tax Compliance of Micro, Small, and Medium Enterprises (MSMEs)

Intan Rakhmawati, Raden Sapto Hendri BS, Tusta Citta Ihtisan Tri Prasidya — Thu, 19 Dec 2024 10:32:21 +0800

Tax as main source of revenue state. With the number of MSME’s crucial in all regions, including Mataram City, tax revenue needs to be analyzed in terms of tax payment compliance. In 2018, tax revenue from MSME’s (Micro, Small, and Medium Enterprises) was only IDR 5.7 trillion, from a total tax revenue of IDR 1,472 trillion. The application used for payment and reporting is relatively easy, but an evaluation of why tax payment and reporting compliance from MSME’s is still low needs to be analyzed.

This research uses a descriptive method. The research method with documentation, questionnaires, and interviews.

The results show that the digitalization variable and the simplification of tax regulations are have no effect on taxpayer compliance, both for tax payments and reporting. MSME’s argue that tax digitalization has not been fully implemented, so it hasn’t been able to boost taxpayer compliance. In addition, tax regulations are not entirely simple, to be calculated by MSME’s, because the education background of managers is generally not from economics. As a suggestion, the expansion of the types of informants and types of tax applications/systems evaluated needs to be improved, to prove whether the Digital Empowerment theory applies or not in Indonesia.

Dampak Siklus Operasi,Arus Kas Operasi , dan Fee Audit Terhadap Persistensi Laba

Putri Meliyansyah, Agus Satrya Wibowo, Ricky Yunisar Setiawan — Fri, 20 Dec 2024 07:24:43 +0800

This study examines how operational cash flow, audit fees, and the operating cycle affect the longevity of profitability in real estate and property businesses listed on the IDX between 2022 and 2023. Regression research based on financial statement data and quantitative approaches showed that audit fees have no discernible impact on earnings persistence, while operational cash flow and the operating cycle do. Maintaining steady profitability is frequently difficult for businesses with lengthy operational cycles and erratic operating cash flows. This study offers insightful information on the variables affecting earnings persistence in the real estate and property industry, emphasising the importance of operational efficiency and effective cash flow management for stable financial performance.

Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional, Kebijakan Deviden Terhadap Nilai Perusahaan

masdelina_123 pasaribu, Agus Satrya Wibowo, Ricky Yunisar Setiawan — Fri, 20 Dec 2024 00:00:00 +0800

Penelitian ini mengkaji bagaimana pertumbuhan penjualan, kepemilikan institusional, dan kebijakan dividen memengaruhi bisnis industri yang tercatat di BEI pada tahun 2022–2023. Ketika berbagi kemungkinan masa depan, investor memeriksa nilai perusahaan. Epidemi COVID-19 mengganggu aktivitas bisnis, tetapi pada tahun 2022, keadaan membaik. Penelitian ini menggunakan PT Asahimas Flat Glass Tbk untuk menunjukkan bagaimana strategi bisnis meningkatkan nilai perusahaan. Kebijakan dividen menurunkan nilai perusahaan, meskipun pertumbuhan penjualan dan kepemilikan institusional tidak, menurut uji-T. Uji-F menunjukkan bahwa karakteristik ini tidak secara signifikan memengaruhi nilai perusahaan, yang menekankan perlunya strategi manajemen holistik untuk meningkatkan nilai.

PENGARUH VALUE ADDED CAPITAL EMPLOYED (VACA), VALUE ADDED HUMAN CAPITAL (VAHU), STRUCTURAL CAPITAL VALUE ADDED (STVA) TERHADAP PBV PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.

Rika Yuniarti, Ade Imam Muslim, Arnadi Chairunnas — Fri, 20 Dec 2024 00:00:00 +0800

Kemajuan teknologi dan informasi menyebabkan perkembangan ekonomi saat ini dikuasai oleh informasi dan pengetahuan, hal ini membawa peningkatan perhatian terhadap modal intelektual. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh VACA, VAHU, dan STVA terhadap nilai perusahaan (PBV). Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perkebunan di Bursa Efek Indonesia tahun 2011-2020. Sampel penelitian sebanyak 7 perusahaan dengan 10 tahun pengamatan (2011-2020) sehingga diperoleh total 70 data (7 x 10 tahun). Teknik pengumpulan data menggunakan studi kepustakaan dan studi dokumentasi. Teknik pengolahan data menggunakan statistik deskriptif. Hasil analisis uji t untuk variabel VAHU diperoleh nilai thitung sebesar 0,230 > ttabel (0,197) dengan nilai probabilitas sebesar 0,819 < 0,05 maka H1 diterima. Hasil analisis uji t untuk variabel STVA diperoleh nilai thitung sebesar 1,576 > ttabel (0,197) dengan nilai probabilitas sebesar 0,120 < 0,05 maka H1 diterima. Berdasarkan hasil uji F diperoleh nilai Fhitung sebesar 1,901 > Ftabel (0,197) dengan nilai signifikansi sebesar 0,138 pada taraf signifikansi 0,05. Dapat disimpulkan bahwa model regresi yang dipilih sudah tepat. Dari hasil analisis diperoleh nilai R Square sebesar 0,038 yang berarti variabilitas variabel bebas mampu dijelaskan oleh variabel bebas sebesar 38%.

Detection of Trends Fraudulent Financial Statements During Crisis: Evidence From Asia

isnawati isna, Lukman Effendy, Zuhrotul Isnaini — Fri, 20 Dec 2024 07:47:10 +0800

The M-Score strategy (Beneish, 1999) is widely used as a financial forensic tool in detecting financial statement fraud (Buljubasic & Halilbegovic, 2017; Hasan et al., 2017), but this study has not found evidence during a crisis. Therefore this study attempts to fill this gap by conducting research in selected Asian countries such as Malaysia, Indonesia, Thailand, Hong Kong, Singapore, China and Japan. The aim to find empirical evidence about the percentage of financial statements that were manipulated during the Covid-19 crisis (2020 and 2021), the manipulation index and what techniques are often used in manipulating financial reports during the crisis. The results found empirical evidence that there were indications of financial statement manipulation during a crisis (the M-Score result) was very high at 94.8%, but the overall manipulation index (OMI) was even lower at 39% compared to what was found. by Hassan et. al (2017) of 72%. The technique most often used by companies to commit fraudulent financial statements during a crisis is the TATA variable, that maximizing the value of accruals (other than cash). Furthermore, the results are also in line with the results of previous studies which found significant differences between countries in terms of financial statement manipulation.