Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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.
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<![CDATA[PENGARUH INTELLECTUAL CAPITAL, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Micco Afdal Yusra]]>;
<![CDATA[Yunilma Yunilma]]>;
<![CDATA[Ethika Ethika]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.36-51
<![CDATA[research aims to examine the effect of intellectual capital, environmental performance and audit committees on financial performance. The population of this research is Manufacturing Company Registered on the Indonesia Stock Exchange for the period 2013-2017. The sampling method uses purposive sampling method. The data used is secondary data with annual reports. Processing data using the IBM SPSS Statistics 21.0 program. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that the Human capital efficiency, Structural capital efficiency, environmental performance and audit committes not influences financial performance. While Capital employed efficiency affected by financial performance.]]>
<![CDATA[KEMUNGKINAN PEMILIHAN METODE NILAI WAJAR BAGI PERUSAHAAN YANG MELAPORKAN PROPERTI INVESTASI ]]>
<![CDATA[Sri Putri Siska Mulyanti]]>;
<![CDATA[Yeasy Damayanti]]>;
<![CDATA[Yunilma Yunilma]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.21-35
<![CDATA[This study aims to examine the factors that affect the likelihood companies choose the method of fair value for investment properties. Factors in this research consisted of debt levels, the size of the company, information asymmetry and companies in the property industry (control variables). The population of this research is company publicly traded listed on the Indonesian Stock Exchange 2010-2015 period. The sample selection using purposive sampling, the type of data used is secondary data obtained from the official website of the Stock Exchange. The hypothesis tested using a binomial logit regression models. The results of this study indicate that the level of debt significantly influence the possibility of the selection method for the fair value of investment property. This suggests that the high or low levels of debt may affect the selection of the fair value method. The size of the company, information asymmetry and companies in the property industry did not significantly affect the possibility of the selection method for the fair value of investment property. This suggests that the high or low of company size, and information asymmetry in the property industry has no impact on the possibility of the selection method for the fair value of investment property]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TRANSPARANSI ]]>
<![CDATA[Dian Ramadhani]]>;
<![CDATA[Raja Adri Satriawan Surya]]>;
<![CDATA[Arumega Zarefar]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.52-67
<![CDATA[This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal mechanism consisting of: commissioners, managerial ownership, foreign ownership, debt financing, and audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the board of directors, managerial ownership, foreign ownership, debt financing has no effect on the performance of the company while the quality of the audit have an impact on transparency.]]>
<![CDATA[PERBANDINGAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN YANG MENGIKUTI INDONESIAN SUSTAINABILITY REPORTING AWARD (ISRA) ]]>
<![CDATA[Putri Rahmatul Umi]]>;
<![CDATA[Yeasy Damayanti]]>;
<![CDATA[Wahidil Wahidil]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.106-116
<![CDATA[This research studies the impact of Indonesian Sustainability Reporting Award (ISRA) 2011- 2015 announcement to abnormal return and trading value activity. The impact of award publication is whether there are some differences between abnormal return and trading value activity before and after ISRA announcement. The research samples are 42 companies accepted the appreciation of ISRA 2011-2015 period. The research data used is secondary data consists of daily stock closing prices and daily trading volume with the observation period seven days before and seven days after the announcement. The model used for the measurement of abnormal return is market-adjusted models. The hypothesis tested by Wilcoxon Signed Ranks Test. The results of this research proved that there is a difference of abnormal return before and after the announcement of ISRA 2011-2015. While the trading value activity there was no difference before and after the announcement of ISRA 2011-2015]]>
<![CDATA[DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI ]]>
<![CDATA[Muhammad Fauzi]]>;
<![CDATA[Amir Hasan]]>;
<![CDATA[Vera Oktari]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.89-105
<![CDATA[This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.]]>
<![CDATA[PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI HUBUNGAN RASIO KEUANGAN DENGAN NILAI PERUSAHAAN ]]>
<![CDATA[Putria Hafsadillah]]>;
<![CDATA[Yusralaini Yusralaini]]>;
<![CDATA[Devi Safitri]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.1-20
<![CDATA[The purpose of this research was to analyze the effect of financial ratio on corporate value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017. 108 companies selected using the purposive sampling method. Financial ratio used variable liquidity, solvency and profitability. The analysis method of this research is moderate regression analysis (MRA) by using SPSS 25 version. The result of this research shows that: liquidity has no significant effect on the corporate value, solvency and profitability has significant effect on the corporate value. Dividend policy has moderated relationship solvency and profitability with corporate value]]>
<![CDATA[STRUKTUR KEPEMILIKAN, KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN : KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Eka Mira Rismayanti]]>;
<![CDATA[Yusralaini Yusralaini]]>;
<![CDATA[Devi Safitri]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.68-88
<![CDATA[The purpose of this research were to analyze the effect of managerial ownership, institutional ownership and debt policy of the fims value with dividend policy as moderation. Population on this research is all companies listed in IDX 2015-2017. This research sample selected by using the purposive sampling method, there are 228 sample. The analysis method of this research is multiple regression analysis and moderated regression analysis while hypothesis tested by using SPSS 25. The result of this research shows that: managerial ownership has negative effect on firm value. Institutional ownership has an effect on firm value. Debt policy has no effect on firm value. Dividend policy is able to moderated the relationship between managerial ownership and firm value. Dividend policy is able to moderated the relationship between institutional ownership and firm value. Dividend policy is not able to moderated the relationship between debt policy and firm value.]]>
<![CDATA[TEKNIK AUDIT INVESTIGATIF, PENGALAMAN DAN PROFESIONALISME AUDITOR PADA PENGUNGKAPAN KECURANGAN : KECERDASAN SPIRITUAL SEBAGAI PEMODERASI ]]>
<![CDATA[Dinda Larasati]]>;
<![CDATA[Andreas Andreas]]>;
<![CDATA[Rofika Rofika]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.150-169
<![CDATA[This study aims to determine the effect of investigative audit techniques, auditor experience and auditor professionalism on the disclosure of fraud with spiritual intelligence as a moderating variable. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 60 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using the Statistical Product and Service Solution (SPSS) data processing software version 17.0 for windowS. The results of this study indicate that investigative audit techniques have a significant effect on disclosure of fraud. While the auditor's experience and auditor professionalism have no effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence can moderate investigative audit techniques, auditor experience and auditor professionalism on disclosure of fraud]]>
<![CDATA[PENGARUH INDEPENDENSI, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR : KOMITMEN ORGANISASI SEBAGAI MEDIASI ]]>
<![CDATA[Utra Wahidi]]>;
<![CDATA[Hardi Hardi]]>;
<![CDATA[Devi Safitri]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.2.219-238
<![CDATA[This study aims to examine the effect of auditor independence on leadership style and organizational culture on auditor performance with organizational commitment as an intervening variable. The data collection method in this study uses the questionnaire method by taking 102 respondents in the Public Accountant Firm in Pekanbaru, Padang and Medan. Data analysis is performed through path analysis. The results of this study indicate that: 1) Auditor independence significantly influences organizational commitment, 2) Independence significantly influences auditor performance, 3) Organizational Commitment cannot be used as an intervening variable for the influence of Independence variable with Auditor Performance, 4) Organizational Commitment has a significant effect on performance auditor, 5) Leadership Style has a significant effect on Organizational Commitment, 6) Leadership Style has a significant effect on Auditor Performance, 7) Organizational Commitment is not able to be an intervening variable for the influence of Leadership Style variable on auditor performance, 8) organizational culture has a significant effect on Organizational Commitment, 9) organizational culture significantly influence Auditor Performance, 10) Organizational Commitment can be used as an intervening variable for the influence of organizational culture variables on auditor performance]]>
<![CDATA[EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN JASA KEUANGAN DI JAKARTA ]]>
<![CDATA[Dewi Sarina Pakpahan]]>;
<![CDATA[Afrizon Afrizon]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.1.117-131
<![CDATA[The development of accounting information systems in the financial sector is an important topic, especially the development of financial information technology. This study aims to analyze the effect of user competence, organizational culture and top management support on the effectiveness of accounting information systems in financial sector companies. This research method uses survey techniques with a population of financial service organizations. From 30 data collected, multiple regression analysis is used to process the data. Based on the results of tests conducted note that user competency and top management support affect the effectiveness of accounting information systems while organizational culture does not affect the effectiveness of accounting information systems]]>
