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Contact Name
Yesi Mutia Basri
Contact Email
current@ejournal.unri.ac.id
Phone
+6282388051999
Journal Mail Official
current@ejournal.unri.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Riau Jln HR Soebrantas KM 12,5 Panam Pekanbaru-Riau
Location
Kota pekanbaru,
Riau
INDONESIA
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Articles 10 Documents
Search results for , issue "Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini" : 10 Documents clear
KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA, PENGARUHNYA TERHADAP KUALITAS AUDIT Rideska Melani Azura; Kennedy Kennedy; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.384-398

Abstract

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through the purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.
PENGGUNAAN ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BUMN DI INDONESIA Putri Arai; Nasrizal Nasrizal; Pipin Kurnia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.483-505

Abstract

This study aims to determine and analyze (1) the diffrences among Altman Z-Score, Springate, and Zmijewski models to predict bankruptcy, (2) the most accurate model to predict bankruptcy in State-owned Companies listed on the Indonesia Stock Exchange (IDX). The research method uses is a quantitative research method with secondary data in the form of financial reports during 2014-2018 accessed on www.idx.co.id and companies website. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 period. With the sample are 19 companies selected using purposive sampling method. The data analysis method using the Altman Z-Score, Springate, and Zmijewski formulas, with Microsoft Excel 2010 as a calculation tool. The results of this study is indicate that there are differences between the Altman Z-Score, Springate, and Zmijewski models in predict bankruptcy in state-owned companies listed on the IDX because each model uses different financial ratios. The most accurately model to predicts the bankruptcy of state-owned companies is the Zmijewski model.
DETERMINASI TINGKAT KESEHATAN BANK TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Hestianur Putri; Enni Savitri; Al-Azhar A
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.444-465

Abstract

This study aims to examine the effect of risk profile on firm value with Good Corporate Governance (GCG) as a moderating variable. The population in this study was banking companies listed on the Indonesia Stock Exchange for the period 2015- 2018. The sampling technique in this study used the purposive sampling technique and obtained a sample of 25 companies. The data analysis method used is multiple linear regression by using SPSS software. The results of this study indicate that the Risk Profile affects firm value, Earnings affect firm value, and Capital affects firm value. Good Corporate Governance (GCG) is able to moderate the influence of risk profile, Earnings, and Capital on firm value.
MENINGKATKAN INTEGRITAS LAPORAN KEUANGAN : PERAN MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT Yossi Ayu Pratiwi; Yuneita Anisma; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.363-383

Abstract

This research examined the effect of Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, Company Size, and Audit Quality on Financial Statement Integrity. The population in this study are all BUMN Companies listed in Indonesia Stock Exchange (BEI) in the 2017-2019 period. This research is quantitative research. The type of data used in this study is secondary data from financial statstatements annual reports mentioned above. The sampling method is purposive sampling. The total sample in this study is 15 firms. These data were analyzed using multiple regression analysis with SPSS Version 25. The results of this study showed that Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, and Audit Quality affect Financial Statement Integrity, while Company Size does not affect Financial Statement Integrity.
BIAYA UTANG: PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE Hairul Anam; Dika Karlinda Sari; Vino D
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.435-443

Abstract

The purpose of this study was to examine the effect of good corporate governance and voluntary disclosure on the cost of debt. The population of this research is 23 entities of Food and Beverages companies in Indonesia Stock Exchange. The research sample was purposive sampling method as many as 14 sample entities. This research analysis method uses multiple linear regression analysis techniques. The results showed that institutional ownership and voluntary disclosure had a significant effect on the cost of debt. Meanwhile, the independent commissioner and audit committee have no effect on the cost of debt.
AUDIT TENURE, KOMPLEKSITAS OPERASI, TOTAL ASET, DAN SOLVABILITAS SEBAGAI DETERMINAN AUDIT DELAY Baqi Rizkinov; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.399-417

Abstract

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.
PENYAJIAN LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN PADA AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Menrokis Purba; Restu Agusti; Rofika Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.418-434

Abstract

This study aims to examine the effect of the presentation of financial statements, internal control systems and accessibility of financial reports on the accountability of regional financial management. The population in this study were 23 opd within the Pematangsiantar city government. The sampling technique used in this research is purposive sampling. The data were processed using SPSS version 25 and analyzed using multiple linear regression analysis. The dependent variable in this study is the accountability of regional financial management. The independent variables used in this study are the presentation of financial statements, the internal control system and the accessibility of financial statements. The results of this study indicate that the presentation of financial statements affects the accountability of regional financial management, the internal control system affects the accountability of regional financial management, the accessibility of financial reports affects the accountability of regional financial management.
ASPEK STRUKTUR KEPEMILIKAN PADA NILAI PERUSAHAAN : PERAN MEDIASI KUALITAS LABA Afrizon Afrizon; Renato Sitompul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.466-482

Abstract

The goal of this research is to find evidence that managerial and institutional ownership affect earnings quality, and that earnings quality mediates the effect of managerial and institutional ownership on firm value. Firm value is measured using Tobin's Q, earnings quality uses earnings persistence, managerial ownership uses INSDR and institutional ownership uses the percentage of share ownership divided by the company's total shares. This research was conducted on manufacturing companies from 2013 to 2017 and the sample used was 48 companies with a total of 240 observations. Path analysis was the analytical method used in this study. From these tests it is known that managerial ownership has a negative effect on earnings quality; institutional ownership has a positive effect on earnings quality; managerial ownership has no effect on firm value, institutional ownership has no effect on firm value. Earnings quality is not able to mediate the effect of managerial ownership on firm value, and conversely earnings quality is able to mediate the effect of institutional ownership on firm value
DAMPAK RETRIBUSI DAERAH, PERAN SISTEM INFORMASI AKUNTANSI PADA PENDAPATAN ASLI DAERAH DI ERA PANDEMI COVID-19 Lesi Hertati; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.518-532

Abstract

This study aims to examine the effect of regional levies and the use of accounting information systems on Regional Original Income during the Covid 19 pandemic. This research was conducted on the Musi Banyuasin Regional Government using a purposive sampling technique, namely selecting the OPD that collects regional retribution. Respondents in this study were the State Civil Apparatus in the accounting sub-section 23 people and 23 people in informatics. Data was collected by sending questionnaires directly to respondents. Data analysis was performed using Structural Equation Modeling (SEM) with Smart PLS 3.0. The results showed that the regional retribution did not have a significant effect on increasing PAD, but the accounting information system had a significant effect on increasing the local revenue of Musi Banyuasin Regency. The results of this study contribute to the government in increasing PAD can be done by utilizing accounting information systems
PERAN PEMODERASI KUALITAS AUDIT ATAS PENGARUH PERENCANAAN PAJAK DAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Renato Sitompul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.506-517

Abstract

The purpose of this study is to examine the impact of tax planning and deferred tax assets on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. An explanatory strategy with a quantitative approach is used in this study design. Secondary data sources used in this study include the company's financial statements on the balance sheet, profit and loss, and cash flow. This study used a sample of 73 manufacturing companies that were listed on the Indonesia Stock Exchange between 2014 and 2016. Univariate and moderated regression analysis models were used to analyze the data. The findings of this study show that tax planning has a favorable impact on earnings management and audit quality, with KAP Big 4 enterprises performing lower earnings management than KAP non-Big 4 firms. . Furthermore, deferred tax does not increase the favorable impact on earnings management, and firms audited by KAP Big 4 in deferred tax have lower earnings management than firms audited by KAP non-Big 4.

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