Journal Of Multiparadigm Accounting Research
Journal of Multiparadigm Accounting Research (JMAR) is a scientific journal that prioritizes the publication of research regarding business and accounting issues that deal with social problems such as accounting concerns in financial accounting, management accounting, accounting information systems, public sector, taxation, and economic This is an open journal where everyone can submit their articles, as long as they are original, unpublished, and not under review for possible publication in other journals. The Editorial Board is not responsible for the views expressed in each article, published twice a year in April and September.
Jurusan Akuntansi FEB UPN "Veteran" Yogykarta
Factors Affecting the Financial Performance of Insurance Companies
This study aims to analyze the influence of premium income, claim expenses, and claim success rate on financial performance in Cattle/Buffalo Business Insurance (AUTS/K) products at PT. Asuransi Jasa Indonesia (Jasindo) Bandar Lampung Branch for the 2020–2023 period. Using quantitative methods with multiple linear regression analysis. The research data included 60 monthly observational samples. The results of the study show that simultaneously the three variables have a significant effect on financial performance. Partially, claims expenses have a significant negative effect and the success rate of claims has a significant positive effect on financial performance. However, premium income was found to have no significant influence on the financial performance of this specific product during the study period.
Copyright (c) 2026 Aprilia Arini, Eka Sariningsih, Apip Alansori https://creativecommons.org/licenses/by-nc-nd/4.0
Financial Signals and Foreign Ownership: Evidence from LQ45 Companies on the Indonesia Stock Exchange
This study aims to examine the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on foreign ownership. The population of this study comprises companies included in the LQ45 index listed on the Indonesia Stock Exchange during the period 2022–2024. A quantitative research approach is employed, using purposive sampling to determine the study sample. From an initial population of 45 companies, 28 firms met the sampling criteria, resulting in 84 firm-year observations. Multiple linear regression analysis is applied to test the proposed hypotheses, with data processed using SPSS version 25. The empirical results indicate that Return on Equity and Earnings per Share have a significant effect on foreign ownership, while the Debt to Equity Ratio does not have a significant effect. These findings suggest that foreign investors in LQ45 companies tend to place greater emphasis on profitability and earnings performance rather than capital structure when making investment decisions.
Copyright (c) 2026 Fikry Naufalsyah Putra, Kunti Sunaryo, Abdul Ghofar https://creativecommons.org/licenses/by-nc-nd/4.0
Systematic Literature Review: Theory and Implementation of Social and Environmental Accounting in Public Sector Entities
This study conducts a Systematic Literature Review (SLR) on the theory and implementation of social and environmental accounting in public sector entities. Using a bibliometric approach through the Bibliometrix package in R and data retrieved from the Scopus database, this study analyzes 82 articles that met the selection criteria and further examines the 21 most relevant articles. The findings indicate that the literature is dominated by studies focusing on local governments (67%) in developed countries, employing qualitative methods (57%) and exploratory approaches (57%). Stakeholder Theory and Neo-institutional Theory are the most frequently adopted theoretical frameworks. The review identifies six major research gaps: (1) limited studies at the central government level, (2) insufficient evidence from developing countries, (3) underutilization of theoretical perspectives such as Legitimacy Theory and Institutional Logics Theory, (4) the need for more quantitative and longitudinal studies, (5) limited attention to carbon accounting in public sector entities, and (6) the need to develop public sector-specific mechanisms for detecting greenwashing.
Copyright (c) 2026 Anindyo Aji Susanto, Ferlita Imanuella Mustamu https://creativecommons.org/licenses/by-nc-nd/4.0
Determinants of QRIS Usage among Students of the Faculty of Economics, Widya Mataram University
This study aims to analyze the influence of perceived usefulness, perceived ease of use, perceived risk, and social influence, both partially and simultaneously, on QRIS usage among students of the Faculty of Economics, Widya Mataram University. The study was conducted at the Faculty of Economics, Widya Mataram University, Yogyakarta, from October 2025 to January 2026. The research subjects were students from the Management, Accounting, and Entrepreneurship study programs, selected using a purposive sampling technique. Primary data were collected through the distribution of a closed-ended questionnaire using a five-point Likert scale. The research instrument was developed based on the Technology Acceptance Model (TAM) and the Unifieendy of Acceptance and Use of Technology (UTAUT) and was tested for validity using Corrected Item–Total Correlation and reliability using Cronbach’s Alpha, with a minimum value of 0.70. The data were analyzed using multiple linear regression analysis, preceded by classical assumption tests. Hypothesis testing was conducted using the t-test, F-test, and coefficient of determination (R²). Data analysis was performed using the Statistical Package for the Social Sciences (SPSS) software. The results of the study indicate that perceived risk and social influence have a significant effect on QRIS usage behavior among students of the Faculty of Economics, Widya Mataram University. Meanwhile, perceived usefulness and perceived ease of use do not have a significant effect. Simultaneously, all research variables influence QRIS usage behavior.
Copyright (c) 2026 Siti Nurhaliza, Wuku Astuti https://creativecommons.org/licenses/by-nc-nd/4.0
The Effect of Good Corporate Governance, External Financing, and Leverage on Earnings Management in Infrastructure Sector Companies
Earnings management remains an important issue because it may reduce the reliability of financial reporting and influence stakeholders' decision-making. This study aims to examine the effect of Good Corporate Governance (GCG), External Financing, and Leverage on earnings management in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and financial statements, with a purposive sampling technique resulting in 258 firm-year observations. Earnings management is measured using the Modified Jones Model, while the data are analyzed using multiple linear regression with IBM SPSS Statistics. The findings reveal that Good Corporate Governance does not have a significant effect on earnings management, External Financing has a positive and significant effect on earnings management, and Leverage does not have a significant effect on earnings management. These results show that pressure arising from external financing plays a more prominent role in encouraging earnings management practices than corporate governance mechanisms and capital structure. Therefore, companies should strengthen financial reporting transparency and governance effectiveness, particularly when relying on external sources of financing.
Copyright (c) 2026 Galang Basodara, Ida Ayu Purnama https://creativecommons.org/licenses/by-nc-nd/4.0
The Effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Financial Performance
This study aims to analyze the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on the financial performance of food and beverage subsector companies listed on the Indonesia Stock Exchange during 2022-2024. Financial performance is measured using Return on Assets (ROA), while CSR is measured using the disclosure index based on GRI Standards 2021. GCG is proxied by the proportion of independent commissioners and the number of audit committee members. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sample was selected using purposive sampling and analyzed using multiple linear regression. The results show that CSR has a positive and significant effect on ROA. Meanwhile, independent commissioners and audit committees have no significant effect on ROA. These findings indicate that CSR disclosure can support financial performance, while GCG mechanisms require more effective implementation to improve company profitability.
Copyright (c) 2026 Ayunadya Ittia Mukhtar, Sri Wahyuni Widiastuti https://creativecommons.org/licenses/by-nc-nd/4.0