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INDONESIA
JRA: Jurnal Riset Akuntansi
Published by Universitas Komputer Indonesia
ISSN : 20860447     EISSN : 26555484     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ekonomi.
Arjuna Subject : -
Articles 153 Documents
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PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, REPUTASI KAP, DAN OPINI AUDITOR TERHADAP AUDIT DELAY
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.10771

Abstract

Information regarding the company's financial statements that is submitted on time, is accountable, and has gone through an audit process is a valuable asset for investors and has significant benefits in improving the company's reputation. So that the audit is not late, the company will make every effort as best as possible. Many factors cause delays in auditing financial statements. This study aims to evaluate the impact of delaying audits on 16 companies operating in the trade sector between 2018 and 2021 by considering factors such as profitability, company age, reputation of Public Accounting Firms (KAP), and audit opinions provided. This study utilizes an analytical method that uses multiple linear regression testing techniques, and applies hypothesis testing such as the R test, T test, and F test. In this analysis, it is found that the level of profitability and the number of years of operation of the company have no significant effect on audit delays. The reputation of the Public Accounting Firm (KAP) as well as the auditor's views have a negative and significant effect on audit delays. Keywords: Profitability, company age, KAP reputation, audit opinion, audit delay
DETERMINASI KOMPENSASI KERUGIAN FISKAL DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.11013

Abstract

Tax is a burden that will reduce net profit so companies will look for ways to minimize the tax burden and one of the actions is through Tax Avoidance. Companies that experience losses can encourage Tax Avoidance, especially in mining companies. This study aims to determine compensation for fiscal losses and sales growth for Tax Avoidance in four (4) mining companies listed on the Indonesia Stock Exchange in 2015-2022. The data analysis method used is multiple linear regression analysis with SPSS version 23. The results of this study indicate that partially the variable compensation for fiscal losses and sales growth has a significant positive effect on Tax Avoidance.
PENERAPAN TARGET COSTING DALAM PENGENDALIAN BIAYA PRODUKSI PADA PT CAHAYA TIMUR GARMINDO
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.11017

Abstract

Target Costing is a system that is used to determine the cost of the product as desired as a standard in determining the selling price of the product. This is used so that the company can obtain profits according to the target as well as an effort to control production costs for a product. The purpose of this research is to find out the results of calculating production costs using the target costing method as an effort to control production costs. Data collection techniques used are observation, interviews, library research, and documentation. The data analysist techniques use is quantitative descriptive analysis by going through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the target costing method can be applied to PT Cahaya Timur Garmindo as a means of controlling production costs. By calculating target costing and doing value engineering, the company can save IDR 3,035,485,740. Thus the company is able to achieve the desired profit of 28% of production in the third quarter of 2022. Keywords: target costing, production cost control, production cost

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