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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
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA: FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA Oetari Afrilia Ulfa; Nasrizal Nasrizal; Susilatri Susilatri; Pipin Kurnia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.83-100

Abstract

The purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple linear regression analysis techniques with the statistical test instrument by using SPSS 25. The results show that biological asset intensity and profitability have an effect on the disclosure of biological assets. Meanwhile, company size and type of KAP have no effect on the disclosure of biological assets in Indonesian plantation companies. Furthermore, in Malaysian plantation companies show that biological asset intensity affects the disclosure of biological assets. Meanwhile, company size, type of KAP and profitability have no effect on disclosure of biological assets.
PERATAAN LABA DITINJAU DARI CASH HOLDING, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: INCOME SMOOTHING: REVIEW FOR CASH HOLDING, PROFITABILIT,Y AND COMPANY SIZE IN MANUFACTURING COMPANY IN INDONESIA Fatjhar Asri; Popi Fauziati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.72-82

Abstract

The purpose of this research is to look into the impact of cash holding, profitability, and business size on income smoothing subject of this study is a manufacturing business listed on the Indonesia Stock Exchange in the products and consumption sub-sector. Purposive sampling was utilized to collect data. data-binarygistic regression is the data analysis strategy used to confirm the hypothesis is correct. The SPSS application is used to process the information. Cash holding2has a substantial2effect on income smoothing, but profitability and company size has no significant effect on income smoothing in manufacturing and consumption sub-sector companies on the Indonesia Stock Exchange, according to the results of hypothesis testing.
PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, PELAKSANAAN ANGGARAN DAN KOMITMEN ORGANISASI PADA PENYERAPAN ANGGARAN : BUDGET PLANNING, QUALITY OF HUMAN RESOURCES, BUDGET EXECUTION, AND ORGANIZATIONAL COMMITMENTS ON BUDGET ABSORPTION Nursela Nursela; Taufeni Taufik; Hariadi Yasni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.11-23

Abstract

The low level of budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method. Data was collected by distributing questionnaires to 84 respondents, and only 78 questionnaires could be used in this study. The data analysis method used is Multiple Linear Regression using SPSS version 22. The results showed that budget planning, quality of human resources, budget execution and organizational commitment had an effect on the level of budget absorption in the OPD Pelalawan Distrik. The results of this study have a contribution to the OPD increasing the absorption of regional revenue and expenditure budget.
KOMPENSASI MANAJEMEN, REPUTASI AUDITOR,PROFITABILITAS,LEVERAGE, FASILITAS PAJAK DAN MANAJEMEN PAJAK : COMPENSATION MANAGEMENT, AUDITOR'S REPUTATION, PROFITABILITY, LEVERAGE, TAX FACILITIES AND TAX MANAGEMENT Windah Lestari Sidabalok; Vince Ratnawati; Nita Wahyuni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.24-37

Abstract

This study expects to examine the impact of the management compensation, auditor reputation, profitability, leverage, and tax facilities on tax management. The populace in this study is manufacturing companies recorded on the Indonesia stock trade for the 2017-2019 period. The sample testing procedure utilized the purposive sampling method. Manufacture companies recorded on the IDX in 2017-2019 totaled 182 companies. There are 60 companies that are included in the sampling criteria with a perception time of 3 years for a sample of 180 manufacturing companies. The scientific technique used is multiple regression using SPSS version 25.0. From the consequences of the test that have been done, the partial regression test ( t-test) shows that compensation management and profitability have a critical adverse consequence on tax management. Auditor reputation variable and tax facilities significantly affect tax management. And leverage factor has no impact on tax management.
KEPATUHAN PAJAK RESTORAN : PENGARUH KESADARAN, PENGETAHUAN, SIKAP, SANKSI DAN AKUNTABILITAS PELAYANAN PUBLIK: RESTAURANT TAX COMPLIANCE: EFFECT OF AWARENESS, KNOWLEDGE, ATTITUDE, SANCTIONS, AND PUBLIC SERVICE ACCOUNTABILITY Ria Azura; Yusralaini Yusralaini; Fajar Odiatma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.51-61

Abstract

This study is designed to test and prove whether taxpayer awareness, tax knowledge, taxpayer attitudes, tax penalties, and public service accountability have a significant impact on taxpayer compliance of restaurants in the city of Pekanbaru. This research is survey research. The population in this study are restaurant taxpayers registered with the Regional Revenue Agency Office in Pekanbaru City. Samples were taken from up to 100 respondents. The sampling technique used was targeted sampling. The data collection technique is a questionnaire. The statistical tool used is multiple linear regression. The results show that taxpayer awareness, tax knowledge, taxpayer attitudes, and tax penalties affect restaurant taxpayer compliance, and public service accountability significantly affects restaurant taxpayer compliance in Pekanbaru City.
DETERMINASI SISTEM PENGENDALIAN INTERNAL, TEKNOLOGI INFORMASI, KOMPETENSI APARATUR DAN KOMITMEN ORGANISASI PADA PENGELOLAAN DANA DESA: DETERMINATION OF INTERNAL CONTROL SYSTEM, INFORMATION TECHNOLOGY, APPARATUS COMPETENCY AND ORGANIZATIONAL COMMITMENT IN VILLAGE FUND MANAGEMENT Wina Alfiatri; Novita Indrawati; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.38-49

Abstract

The goal of this study is to determine and test the impact of internal control systems, information technology use, apparatus competency, and the organization's commitment to village fund management. This study took place in the villages of Kuantan Singingi Regency's Cerenti Subdistrict. The population of 11 villages in Kuantan Singingi Regency's Cerenti Subdistrict was studied. A saturation sampling method is a sampling approach in which all members of the population are used as samplers. Respondents in this study were village apparatus in Cerenti Subdistrict, Kuantan Singingi Regency. Internal control systems, information technology utilization, apparatus competency, and organizational commitment all have a substantial impact on village fund administration, according to data analysis utilizing multiple linear regressions. The results of this study are expected to be a suggestion for the village government, especially the village apparatus in Cerenti Subdistrict in improving village fund management by paying attention to the factors studied in this study.
PENGARUH KARAKTERISTIK KOMITE AUDIT, FUNGSI AUDIT INTERNAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUKARELA: THE EFFECT OF THE CHARACTERISTICS OF THE AUDIT COMMITTEE, THE FUNCTION OF INTERNAL AUDIT, AND THE QUALITY OF AUDIT ON VOLUNTARY DISCLOSURE Felisitas Nicko; Petrus Ridaryanto; Renato Sitompul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.62-71

Abstract

The aim of this study is to build empirical evidence that audit committee composition, internal audit function, and audit quality all have an impact on voluntary disclosure. Data in this study was collected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2015 to 2019. In this study, samples were determined using purposive sampling techniques with criteria tailored to data requirements. After sampling, the total number of samples was 150. To reduce data bias, the data analysis method first used Ordinary Least Squares (OLS) along with the classical assumption test procedure. The findings show that the characteristics of the audit committee, internal audit function, and audit quality have a positive effect on voluntary disclosure.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN INOVASI TERHADAP KINERJA UMKM : THE EFFECT OF FINANCIAL LITERACY, FINANCIAL INCLUSION, AND INNOVATION ON MSMEs PERFORMANCE Joko Susilo Joko; Yuneita Anisma; Azhari Sofyan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.1-10

Abstract

This study aims to examine and analyze the effect of financial literacy, financial inclusion, and innovation on the performance of MSMEs in Pekanbaru City. The population of this study is MSMEs scattered in Pekanbaru City which recorded as many as 14,120 MSMEs. The sample used was 78 respondents who were determined by using the purposive sampling technique. The data analysis method used in this study is multiple linear regression analysis, with a significance level of 0,05. Meanwhile, the analytical tool used in this research is the data processing software Statistical Product and Service Solutions (SPSS). The results of the study indicate that financial literacy and financial inclusion have an effect on the performance of MSMEs as evidenced by tcount > ttable. While other findings indicate that innovation ha a no effect on the performance of MSMEs in Pekanbaru City .
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : PERAN PEMODERASI DEWAN KOMISARIS: DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY : THE MODERATING ROLE OF THE BOARD OF COMMISSIONERS Hedar Rusman
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.101-112

Abstract

This study00aims to empirically analyze the moderating role of the board of commissioners by under effects of profitability, liquidity, and leverage on corporate social responsibility disclosure. Data analysis using multiple linear regression method with 128 samples of a manufacturing company from 2016-2018 and listing at BEI Jakarta. This study showed that real earning management, profitability, and liquidity positively impact corporate social responsibility disclosure, while leverage has a negative impact on corporate social00responsibility disclosure. In addition, that board of commissioners has been strengthened by the effect of real earning management and liquidity on corporate social responsibility disclosure. That board00of commissioner has not been strengthened by the effects of profitability and liquidity on corporate social responsibility disclosure. On the other hand, it also to showed that the board of commissioners had not been weakened by the effect of leverage on corporate social responsibility disclosure
PERINGKAT OBLIGASI PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA : BOND RATINGS ON CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Idul Fazri Simatupang; Naz'aina Naz'aina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.113-123

Abstract

The purpose of this study is to see how profitability, leverage, liquidity, and receivables turnover affect bond ratings for construction companies listed on the Indonesian stock exchange from 2010 to 2020. In this study the sample were 33 construction companies. The sampling method used purposive sampling. Relationship and (or) influence between variable is described by using multiple linier regression analysis. The result indicted that Leverage and Turnover of Receivables had significant positive while Liquidity and Profitability had insignificantly in the bond rating

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