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[ANALISIS PENINGKATAN KINERJA PEMERINTAH DESA PADA DESA DI KABUPATEN MERANTI ]]>
<![CDATA[Vera oktari]]>;
<![CDATA[Ulfa Afifah]]>;
<![CDATA[Arumega Zarefar]]>;
<![CDATA[Mayla Khoiriyah]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): 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.2.1.1-11
<![CDATA[In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citizen]]>
<![CDATA[REAKSI PASAR MODAL ATAS KEBIJAKAN KENAIKAN CUKAI DI INDONESIA ]]>
<![CDATA[Erik Alexander Gani]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Andewi Rokhmawati]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): 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.2.2.184-204
<![CDATA[This study aims to analyze the reaction of the capital market to the increase in cigarette excise in Indonesia. This study focuses on cigarette companies listed on the Indonesia Stock Exchange as an increase in excise tax has an impact on the cigarette industry. There are 4 companies that are included in the cigarette industry which are the samples of this study. This study uses an event study to examine the effect of Abnormal Return, Trading Volume Activity and Bid-Ask Spread before and after the increase in excise tax. The findings of this study are that there is no difference in abnormal returns both before and after the announcement of the policy on the increase in cigarette excise in 2020. Other findings indicate that there is no difference in trading volume activity both before and after the announcement of the policy for the increase in cigarette excise in 2020. Other findings indicate that there is no difference in bids. ask spread both before and after the announcement of the 2020 cigarette excise tax increase.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL DAN KEUNGGULAN BERSAING TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Purwanto Purwanto]]>;
<![CDATA[Nanda Fito Mela]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): 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.2.2.339-362
<![CDATA[This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Public - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value-added efficiency (VAICTM) of the company's three main resources in the form of (capital used efficiency (CEE), human capital efficiency (HCE) and structure capital efficiency (SCE). )) competitive advantage to the company's financial performance as proxied through Return on Assets (ROA) and Return on Equity (ROE). Data were drawn from 72 manufacturing companies listed on the IDX in 2016-2018. The results show that Capital Employed Efficiency (CEE) affects the financial performance of ROA and ROE proxies, Human Capital Efficiency (HCE) does not affect the proxy performance of ROA but affects the proxy performance of ROE, Structural Capital Efficiency (SCE) affects the financial performance of ROA proxies. and ROE, the Value-added Intellectual Coefficient (VAICTM) does not affect the financial performance of ROA proxies, but it does affect the financial performance of ROE proxies, and Competitive Advantage (CA) has no effect on the financial performance of ROA and ROE proxies.]]>
<![CDATA[PENGELOLAAN KEUANGAN DESA PADA DESA-DESA DI KABUPATEN KAMPAR ]]>
<![CDATA[Daniatul Izzah]]>;
<![CDATA[Taufeni Taufik]]>;
<![CDATA[Vera Oktari]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): 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.2.1.12-28
<![CDATA[This study aims to determine the effect of community participation,transparency, accountability, quality of human resources,utilization of information technology and the implementation ofinternal control system on village financial management. Thisresearch was conducted in the village of Kampar Regency. Thepopulation in this study were village officials who worked at thevillage office in Kampar District, amounting to 242 villages. Thisstudy used purposive sampling. The number of samples in this studywere 150 respondents, from each village 5 respondents would betaken with the criteria of the Village Head, Village Secretary, Headof Finance, Section Chief and BPD. The test was carried out usingSPSS 25.0 for Windows and Microsoft Excel 2010. The analysistechnique in this study uses multiple regression analysis. Theresults of this study indicate that: (1) Community participationinfluences the effectiveness of village financial management;(2)Transparency influences the effectiveness of village financialmanagement; (3) Accountability influences the effectiveness ofvillage financial management; (4) The quality of human resourcesinfluences the effectiveness of village financial management; (5)The use of information technology influences the effectiveness ofvillage financial management; (6) The application of an internalcontrol system influences the effectiveness of village financialmanagement.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Aisyatul Fitri]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (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.1.3.475-493
<![CDATA[The purpose of this study was to analyze the influence of the Government Internal Control System, Compliance with Accounting Rules, Law Enforcement and Unethical Behavior on the Tendency of Accounting Fraud with Organizational Commitment as an Intervening Variable in Bengkalis Regency. The population in this study was OPD in the Riau Provincial Government. The sample in this study were officials or employees involved in financial management / accounting at OPDs in Bengkalis Regency, amounting to 35 OPDs with 105 respondents. The sampling method is saturated sampling method or census. The data collection method is a survey method. Data analysis using SEM using SMART PLS. The results showed that the government's internal control system, regulatory compliance, law enforcement and unethical behavior had an effect on the tendency of accounting fraud. Organizational commitment is an intervening variable between the government's internal control system, compliance with accounting rules and adherence to accounting rules and the tendency of accounting fraud, but organizational commitment is not an intervening variable between unethical behavior and the tendency of accounting fraud.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45 ]]>
<![CDATA[Joshua Sanders Gunawan]]>;
<![CDATA[Adji Suratman]]>;
<![CDATA[Yuniza Rova]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (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.1.3.424-437
<![CDATA[This study aims determine the effect of corporate governance and audit tenure on audit report lag on LQ45 companies listed on Indonesia Stock Exchange in 2016-2018. This research using secondary data. Sampling in this study using purposive sampling using predetermined criteria. Selected samples from companies that Included in LQ45 index on the Stock Exchange for 2016-2018 were 22 companies. The analysis technique used in this study is multiple Linear regression analysis and uses the Eviews version 9 application .The results of this study indicate that partially only internal audit variables have a significant effect on audit report lag, while the board of commissioners, audit committee and audit tenure have no significant effect on audit report lag.]]>
<![CDATA[PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Fatimah Fatimah]]>;
<![CDATA[Putri Dwi Wahyuni]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (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.1.3.438-457
<![CDATA[This study aimed to determine the effect of Independent Board of Commissioners, Institutional Ownership and Intellectual Capital on Company’s Financial Performance. The Company's financial performance is proxied by NPM (Net Profit Margin). This study uses multiple linear analysis methods with hypothesis testing the coefficient of determination, f test and t test. The population in this study are transportation services companies listed on Indonesia Stock Exchange 2016-2018 period. Based on the purposive sampling method. there is the final data in this study. The results of this study indicate that the Independent Board of Commissioners and Intellectual Capital don’t have a significant effect on the Company's Financial Performance (NPM), while Institutional Ownership has a significant effect on the Company's Financial Performance (NPM).]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LINGKUNGAN ]]>
<![CDATA[Hilmi Hilmi]]>;
<![CDATA[Mutia Rinanda]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (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.1.3.493-506
<![CDATA[This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.]]>
<![CDATA[PENGARUH LOCUS OF CONTROL, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR ]]>
<![CDATA[Dinda Ilmatiara]]>;
<![CDATA[Mulia Sosiady]]>;
<![CDATA[Desrir Miftah]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (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.1.3.510-522
<![CDATA[Public trust in auditors or audit firm as an independent party authorized to audit financial statements is very high. Auditors who can improve their performance are believed to be capable of becoming qualified auditors and capable of producing high quality products. This study aims to analyze the effect of locus of control, organizational culture, organizational commitment, and audit structure on auditor performance. The population in this study were all auditors at the level of partners, managers, seniors, and juniors as well as staff auditors at the Public Accounting Firm in Pekanbaru. The sampling technique used purposive sampling. The technique of collecting data using a questionnaire. This study was tested with multiple regression analysis using the SPSS 23 program. The results showed that locus of control, organizational culture, organizational commitment, and audit structure had an effect on auditor performance.]]>
<![CDATA[STRUKTUR MODAL DAN NILAI PERUSAHAAN : DIPENGARUHI OLEH UNIQUENESS, TANGIBILITY DAN FINANCIAL FLEXIBILITY ]]>
<![CDATA[Delfi Agustiawan]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Gusnardi Gusnardi]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): 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.2.2.278-301
<![CDATA[This study is aimed to examine the effect of uniquenss, tangibility and financial flexibility on capital structure and firm value. The population of this study is miscellaneous industry sector from 2015 - 2019. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 33 companies were chosen as the samples of this study. This study used structural equation modeling with partial least square program to test whether the independent variables affect the dependent variables. The results of this study are found that (1) uniqueness has a negative and insignificant effect on capital structure, (2) tangibility has a positive and significant effect on capital structure, (3) financial flexibility has a positive and significant effect on capital structure, (4) uniqueness and tangibility have a positive and significant effect on firm value, whille financial flexibility has a negative and insignificant effect on firm value, (5) tangibility has a positive and significant effect on firm value through capital structure, while uniqueness dan financial flexibility have a negative and insignificant effect on firm value through capital structure, and (6) capital structure has a negative and significant effect on firm value.]]>
