Jurnal Akuntansi Kompetif

PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DEVIDEN, KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Jannes Sinaga — 2026-03-29

This study aims to determine the effect of investment decision (PER), dividend policy (DPR), and debt policy (DER), partially and simultaneously on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2022–2024 period. The period used in this study was three years, from 2022 to 2024. The sample was taken using a purposive sampling method. The population in this study consisted of all manufacturing companies in the food and beverage sub-sector that were listed and still listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on predetermined criteria, several companies were obtained as research samples with an observation period of three years (2022–2024). The data were analyzed using multiple linear regression.

Based on the results of data analysis, it can be concluded that investment decision (PER) has a positive and significant effect on firm value with a t-value of 5.393 and a significance value of 0.000, therefore the first hypothesis is accepted. Dividend policy (DPR) has a negative and significant effect on firm value with a t-value of -2.145 and a significance value of 0.036, therefore the second hypothesis is accepted. Debt policy (DER) has a negative and significant effect on firm value with a t-value of -2.452 and a significance value of 0.017, therefore the third hypothesis is accepted. The goodness of fit test shows that investment decision (PER), dividend policy (DPR), and debt policy (DER) simultaneously affect firm value. This is indicated by the F-value of 12.492 and a significance value of 0.000. The coefficient of determination (R²) of 0.388 indicates that the influence of investment decision (PER), dividend policy (DPR), and debt policy (DER) on firm value is 38.8%, while the remaining 61.2% is explained by other variables not examined in this study

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

Mula Lumban Raja Simatupang — 2026-03-29

This study aims to determine the effect of profitability, leverage, company size, and audit committee on income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study was conducted at banking companies. Data was accessed through the website www.idx.co.id.
The sampling technique used purposive sampling, resulting in a population of 47 companies. A sample of 17 companies was obtained with an observation period of three (3) years. Therefore, the total number of data collected in banking companies was 51, meeting the research criteria. This is a quantitative study using secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The analysis techniques used descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-tests, and coefficient of determination tests. Data processing was performed using SPSS 26 (Statistical Package for the Social Sciences) software.
The results of the study indicate that profitability, leverage, and company size have no effect on income smoothing. Meanwhile, the audit committee significantly influences income smoothing. This means that the size of a bank's profits does not automatically drive management to engage in income smoothing. A company's debt level has also not been shown to be the primary reason for income smoothing. Companies of all sizes, both large and small, have similar tendencies toward income smoothing practices. The audit committee within a bank significantly impacts how the bank manages its profit stability.

PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI

Sri Wulandari — 2026-03-11

This study aims to examine the effect of Fraud Hexagon on Financial Statement Fraud in mining companies listed on the Indonesia Stock Exchange (IDX). Fraud Hexagon consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, while Financial Statement Fraud is measured using the Beneish M-Score. This study uses a quantitative approach with logistic regression analysis and purposive sampling techniques based on the companies' financial statements and annual reports for the observation period. The results show that simultaneously, the Fraud Hexagon influences Financial Statement Fraud, but partially, not all variables have a significant influence. These findings are expected to contribute to the detection and prevention of financial statement fraud in the mining secto.

Keyword: Fraud Hexagon, Financial Statement Fraud, Beneish M-Score, Pertambangan.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI TAHUN 2020-2024

Rahmiati Rahmiati — 2026-03-12

The Effect of Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) on Profitability in Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2020–2024This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of financial statements of mining sector companies listed on the IDX during 2020–2024. The sample consists of 8 companies with a total of 40 observations selected using purposive sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 29.

The results show that partially, Corporate Social Responsibility (CSR) does not have a significant effect on profitability with a significance value of 0.729 (> 0.05). Meanwhile, Debt to Equity Ratio (DER) has a significant effect on profitability with a significance value of 0.029 (< 0.05). However, simultaneously, Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) do not have a significant effect on profitability, as indicated by a significance value of 0.720 (> 0.05). The R value of 0.256 indicates a weak relationship between the independent variables and profitability. The R Square value of 0.065 indicates that Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) together explain only 6.5% of the variation in profitability, while the remaining 93.5% is influenced by other variables outside this study

Keywords: Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), Profitability, Mining Companies.

PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY(CSR), DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2024

Verina Lutfia Anzar — 2026-03-11

This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence on the probility of mining companies listed on yhe Indonesia Stick Exchange (IDX) for the 2020-2024 period.

A quantitative approach using explanatory methods was applied in this study. There are secondary data used in the form of financial reports, annual report, sustainbility reports, and CSR reports from eight mining companies selected through purposive sampling, resulting in 40 observation units. Data analysis involves testing the measurement model (outer model) and the struktural model (inner model) using the Structural Equation Modeling (SEM) approach based on SmartPLS 4.0.

The result of the study indicate that partially, Green Accounting has a positive and significant effect on profitability with a P-Value of 0.035 (<0.05).

Corporate Social Responsibility (CSR) also has a positive and significant effect on profitability with a P-Value of 0.019 (<0.05). However, Enviromental Perfomance does not signifcantly influence profitability , with a P-Value of 0.099 (>0.05). Simultaneously, Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence together significantly influence profitability ith a calculated F-value of 5.021 (>F-Table 2.87). The R-Square value of 0.295 indicates that the three independent variables collectively influence profitability by 29.5%, while the remaining 70.5% is influenced by other variabels outside this research model

Keywoards: Green Accounting, Corporate Social Responsibility (CSR), Enviromental Perfomence, Profitability, Mining Company.

PENGARUH KINERJA KEUANGAN TERHADAP TOTAL KREDIT PADA BANK SULTRA

Satriana Satriana — 2026-03-11

This study aims to analyze the influence of financial performance on total credit distribution at Bank Sultra. Financial performance is projected through four main variables: Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR). Using a quantitative research design with a causal associative approach, this study focuses on the causal relationships between variables. The study population includes Bank Sultra's quarterly financial reports for the 2014-2018 period, accessed through the bank's official website. Data analysis was performed using IBM SPSS Statistics version 27 software to ensure the accuracy of hypothesis testing.

Partial results indicate that ROA, NPL, and LDR significantly influence total credit, indicating that profitability, asset quality, and liquidity are key determinants of credit policy. Conversely, the BOPO variable was found to have no significant impact on total credit individually. However, simultaneous testing confirmed that ROA, BOPO, NPL, and LDR collectively significantly influence total credit at Bank Sultra. These findings provide important implications for bank management in managing financial ratios to optimize credit expansion. Future researchers are advised to add other independent variables to broaden the scope of the analysis.

Keywords: Total Credit, Return on Assets, BOPO, Non-Performing Loans, Loan to Deposit Ratio.

PENGARUH KINERJA PELAYANAN BAPENDA DAN EFEKTIVITAS PENGELOLAAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PEMBANGUNAN DAERAH (STUDI PERSEPSI WAJIB PAJAK DI KABUPATEN KOLAKA)

Icha Apriani — 2026-03-11

The Effect of the Service Performance of the Regional Revenue Agency (BAPENDA) and the Effectiveness of Regional Original Revenue (PAD) Management on Regional Development in Kolaka Regency. Supervisors: Arnadi Chairunnas and Surianto Ilham. This study aims to analyze the effect of the service performance of the Regional Revenue Agency (BAPENDA) and the effectiveness of Regional Original Revenue (PAD) management on regional development in Kolaka Regency. Good service performance of BAPENDA and effective PAD management are expected to improve the financial capacity of the region in supporting regional development. This study uses a quantitave approach with an associative rearch type. The data used are primary data obtained through questionnaires distributed to regional taxpayers in Kolaka Regency who have interacted with the Regional Revenue Agency (BAPENDA).the number of samples in the study was 80 respondents.The data analysis technique used was multiple linear regression analysis with the help of SPSS version 25. The results show that partially the service performance of BAPENDA has a positive and significant effect on regional development in Kolaka Regency. The effectiveness of Regional Original Revenue (PAD) management a and significant effect on regional regional development. Simultaneously, the service performance of BAPENDA and the effectiveness of PAD management have a positive and significant effect on regional development. These results indicate that improving the quality of BAPENDA services and effective PAD management can support regional development and improve community welfare.
Keywords: BAPENDA Service Performance, Effectiveness of PAD Management, Regional Development

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024

Fahmi Fahmi — 2026-03-11

This study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The mining sector was selected because of its high environmental and social impact, which increases public and regulatory pressure for transparent CSR implementation. A quantitative correlational approach was applied using secondary data obtained from companies’ annual reports and sustainability reports. The sampling technique employed purposive sampling, resulting in 8 mining companies with 40 firm-year observations. CSR was measured using a disclosure index based on the Global Reporting Initiative (GRI) guidelines, covering environmental, social, and economic dimensions. Firm value was proxied by Price to Book Value (PBV), reflecting market assessment of the company’s performance and future prospects.

The results of descriptive analysis indicate that CSR disclosure levels among sampled companies are generally high and relatively homogeneous, with an average score close to full disclosure. Meanwhile, firm value shows greater variability across observations. The simple linear regression analysis demonstrates that CSR does not have a statistically significant effect on firm value, as indicated by a significance value of 0.874 (p > 0.05) and a very low coefficient of determination. This finding suggests that limited variation in CSR disclosure reduces its explanatory power in influencing market valuation. Additionally, investors in the Indonesian capital market may place stronger emphasis on financial performance indicators, profitability, and macroeconomic conditions rather than CSR disclosure alone. Therefore, although CSR plays an essential role in maintaining corporate legitimacy and reputation, its direct impact on firm value in the mining sector during the post-pandemic period is not empirically supported.

PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2021 -2023

Wa Ode Debi Yustisia — 2026-03-01

This study aims to examine the effect of leverage and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses a quantitative approach. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the IDX for the 2021-2023 period. The analytical method used is multiple linear regression analysis using SPSS Version 23. The findings indicate that leverage does not have a substantial impact on company value, as evidenced by a significance value of 0.599 (>0.05). Profitability significantly influences Firm Value, as indicated by a significance value of 0.000 (<0.05). Both Leverage and Profitability substantially affect Firm Value, as evidenced by a significance value of 0.000 (<0.05). An R value of 0.979 signifies a robust positive correlation between the independent variables (Leverage and Profitability) and the dependent variable (Firm Value). This means that the independent variables have a correlation of 97.9% with Firm Value. The R-square value of 0.959 indicates that Profitability contributes 95.9% to the variance of Company Value, and the remaining 4.1% is due to external variables

PENGARUH RETURN ON EQUITY (ROE), CURRENT RATIO (CR), DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Tendri Nofta Febrianti — 2026-03-10

This study aims to determine the effect of Return on Equity, Current Ratio, and Debt to Equity Ratio on stock returns in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research is quantitative. The data used are secondary data in the form of annual reports and company financial statements. The sample selection technique in this study used total sampling. A total of 70 samples were used from 94 companies during the study period. Data analysis was performed using multiple linear regression analysis with the help of SPSS. The results show that simultaneously, Return on Equity, Current Ratio, and Debt to Equity Ratio have a positive and significant effect on stock returns. Meanwhile, partially, Return on Equity has a positive and significant effect on stock returns. Meanwhile, the Current Ratio and Debt to Equity Ratio have no effect on stock returns.

NILAI PERUSAHAAN DARI PERSPEKTIF GENDER DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN

Mefthahul Hidayat — 2026-03-11

This study aims to analyze the influence of corporate social responsibility (CSR), financial performance, and gender diversity. The research subjects were manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2021–2024 period. Firm value was proxied using Tobin's Q, CSR was measured using the Corporate Social Responsibility Index (CSRI), financial performance was proxied by Return on Assets (ROA), and gender diversity was measured based on the presence of women on the board of directors or commissioners. This study employed a quantitative approach with a purposive sampling technique. Data were analyzed using multiple linear regression after first conducting classical assumption tests. The results showed that financial performance had a positive effect on firm value, while corporate social responsibility and gender diversity showed inconsistent effects on firm value. These findings support signaling theory, which states that financial and non-financial information provided by companies can serve as signals for investors in assessing the company's prospects.

AKUNTANSI SEKTOR PUBLIK KONTEMPORER: PELAPORAN KEBERLANJUTAN DAN RISIKO IKLIM UNTUK AKUNTABILITAS NILAI PUBLIK

Aulia Rizki Annastya — 2026-03-05

This paper examines how contemporary public sector accounting has evolved from a narrow focus on financial reporting toward sustainability reporting that emphasizes accountability, public value, and the management of climate-related risks. Prior studies indicate that public sector organizations face legitimacy pressures and growing demands for transparency, making sustainability reporting and integrated reporting increasingly pertinent. At the same time, the digitalization of reporting (e.g., iXBRL) and efforts to improve data quality reinforce the need for standardization and comparability of non-financial information. Methodologically, the study employs a PRISMA-based literature review and thematic synthesis to identify key findings, implementation challenges, and governance implications for sustainability reporting in the public sector. The analysis highlights five critical issues—public value orientation, double materiality, reporting connectivity, digitalization, and assurance—which together provide a roadmap for strengthening public sector accountability in the transition toward sustainable development.

PENGUKURAN ENVIRONMENTAL AUDIT DALAM KONTEKS INDONESIA

Inova Fitri Siregar — 2026-02-19

The purpose of this study is to determine the criteria that can be used to measure environmental audits from the perspective of greenhouse gas emission reduction, as interpreted in sustainability reporting. This study also examines how environmental audit measurement can be developed, including the application of an empirical research model to establish standards based on investor needs, which will be created to maximize stakeholder needs.
The method used in this study is a scientific approach or Grounded Theory. A review of the theories discussed indicates that no similar research exists. In this study, Grounded Theory is applied in several stages. Basic concepts related to environmental audit indicators are obtained from a combination of previous literature, the GHG Protocol, and the Validation and Verification Standard for Funding for Risk Mitigation Actions (DRAM), and are then reinforced with interview data.
The results of the study indicate that, although developing new environmental audit procedures is challenging, it is achievable. To overcome this difficulty, this study creates a draft audit procedure based on project results, intended to be easily adapted for practical application. To achieve successful GHG emission reduction, i.e. every organization practices environmental audits and every company is required to calculate GHG emissions as a legal requirement, GHG emission reporting and risk mitigation should not be expensive, time-consuming, or resource-intensive to prepare.

PENGARUH FINANCIAL DISTRESS, FIRM SIZE, AUDIT FEE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024)

Wahyu Hidayat — 2026-02-22

This study aims to analyze the effect of financial distress, firm size, audit fees, and Public Accounting Firm (KAP) size on audit quality in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with multiple linear regression analysis and data processing using SPSS version 30. The research sample consists of 100 observations sourced from the company's annual reports and financial statements. The results of simultaneous tests indicate that financial distress, firm size, audit fees, and KAP size together have a significant effect on audit quality. Partially, the test results indicate that financial distress has a negative and significant effect on audit quality, meaning that the higher the level of financial distress of a company, the lower the audit quality tends to be. Meanwhile, firm size, audit fees, and KAP size do not have a significant effect on audit quality. This finding indicates that company size, audit fees, or KAP classification are not the main determinants of audit quality

ANALISIS BALANCED SCORECARD UNTUK MENDUKUNG PENGENDALIAN CYBER FRAUD DI BANK CIMB NIAGA TAHUN 2022-2024

Umi Solehah — 2026-02-22

This study aims to examine the importance of cyberfraud control as the use of digital services in the banking sector increases, potentially creating cybercrime risks. The focus of this study is the implementation of cyberfraud control at Bank CIMB Niaga using the Balanced Scorecard (BSC) approach, which encompasses financial, customer, internal business process, and learning and growth perspectives. The research method used is qualitative, utilizing secondary data sourced from annual reports and sustainability reports for the 2022–2024 period. The results show that cyberfraud control at Bank CIMB Niaga has gradually strengthened through increased investment in technological security, improvements to internal business processes, and increased organizational readiness for digital transformation. These findings demonstrate that effective cyberfraud control requires technological support, a robust risk management system, and an organizational commitment to maintaining sustainable information security

PENGARUH PAJAK PROGRESIF DAN DIGITALISASI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BANGKINANG

Priscilla Nanda Julita — 2026-03-10

This study aims to examine the effect of progressive tax and digitalization on motor vehicle taxpayer compliance in Bangkinang. This research employs a quantitative approach. The population of the study consists of 442,941 motor vehicle taxpayers registered at the Samsat Office of Bangkinang. The sample size was determined using the Slovin formula, resulting in 100 respondents. The data used in this study consist of primary data obtained through questionnaires distributed to motor vehicle taxpayers in Bangkinang and secondary data derived from books and academic journals. Data collection was conducted using a questionnaire technique. The research variables include taxpayer compliance as the dependent variable, and progressive tax and digitalization as independent variables. Data analysis was performed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that progressive tax has no significant effect on taxpayer compliance, while digitalization has a positive and significant effect on motor vehicle taxpayer compliance. The coefficient of determination (R Square) is 0.339, indicating that progressive tax and digitalization simultaneously contribute 33.9% to taxpayer compliance, while the remaining 66.1% is influenced by other factors not examined in this study.

PENGARUH CHATGPT TERHADAP KOMPETENSI DAN PERILAKU MAHASISWA: TINJAUAN LITERATUR

Halimahtusya Diah — 2026-02-19

This study employs a Systematic Literature Review to investigate the impact of ChatGPT on the competencies and behavior of accounting students. Fifteen national and international journal articles published between 2020 and 2025 were reviewed using sources from Google Scholar and ResearchGate. The findings suggest that ChatGPT can support learning by improving technical skills, analytical thinking, digital literacy, and independent study through interactive assistance. However, overreliance on this technology may also create challenges, such as reduced critical thinking, technological dependence, and potential academic dishonesty. These outcomes reflect both opportunities and risks in shaping future human capital in the accounting profession. Therefore, the use of ChatGPT in accounting education should be carefully managed. Beyond adopting advanced technology, educators need to emphasize digital ethics, responsible behavior, and professional values to ensure the development of competent, ethical, and integrity-driven future accountants.

PENGARUH LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2022)

Nike Audina — 2026-02-05

This research aims to analyze the effect of liquidity on company value with profitability as a mediating variable (in manufacturing companies in the property and real estate subsector listed on the Indonesia Stock Exchange 2021-2022). The object of this research is companies in the property and real estate subsector listed on the Indonesia Stock Exchange during the period of 2021-2022. The research method used is quantitative with data analysis techniques using Structural Equation Modelling-Partial Least Square (SEM-PLS). The results of the study show that liquidity has a significant positive effect on company value, while profitability has an insignificant effect on company value, and profitability does not mediate the effect of liquidity on company value.

ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN KUALITAS PRODUK PADA BAGIAN QUALITY CONTROL PT. ABC

Putri Aulia Tama — 2026-02-18

This research aims to analyze the application of the Accounting Information System (AIS) in supporting product quality control in the Quality Control (QC) section of PT. ABC is based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews and documentation. The research results show that the implementation of the COSO-based Internal Control System (SPI) in product quality control has generally gone well. The components of the control environment, control activities, information and communication, and monitoring activities are considered to be in accordance with COSO theory, while the risk assessment component is not yet fully optimal because identification and management of quality risks are still reactive and have not been documented systematically. The application of AIS plays an important role in providing relevant and accurate information to support decision making, strengthen coordination between units, and help reduce the level of product defects. It is hoped that this research can provide theoretical contributions in the development of COSO-based SIA and SPI studies as well as become practical consideration for companies in increasing the effectiveness of product quality control in the garment industry.

Keywords: Accounting Information System, Product Quality Control, COSO, Quality Control

ANALISIS DEPRESIASI AKTIVA TETAP ALAT BERAT DALAM MENINGKATKAN LABA PERUSAHAAN KONTRAKTOR PERTAMBANGAN DAN PERDAGANGAN (Studi Kasus pada PT. Aneka Mineral Mining di Pomalaa)

Nurul Hidayati — 2026-02-22

Analysis of Fixed Asset Depreciation in Increasing the Profit of Mining and Trading Contractor Companies (Case Study of PT. Aneka Mineral Mining in Pomalaa). This research aims to conduct a comparative analysis of depreciation methods to identify the advantages and disadvantages of each, so that researchers can provide relevant input to companies with reference to the provisions of PSAK No. 216. In analyzing the phenomenon under study, this study adopts a qualitative perspective implemented through a case study design. Data was collected through a series of procedures including documentation tecniques, semi-structured interviews, and direct observation in the field. Data analysis techniques use constant comparative techniques to compare the depreciation methods currently used by companies with relevant depreciation methods.

Keywords: Depreciation Method, Fixed Assets, Profit Increase.