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Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : -     EISSN : 26567113     DOI : https://doi.org/10.35212/277621
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. Jurnal ini menerbitkan hasil penelitian terapan / aplikasi dalam bidang ekonomi, akuntansi dan bisnis dalam arti luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
 1   2   3   4   5 
The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017 David H M Hasibuan; Meiliani Auliya
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.22

Abstract

The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independent commissioners, the board of commissioner size, and audit committee size do not significantly affect the level of risk disclosures. The results show that the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings simultaneously have significant effects on the level of risk disclosures. The results of the study provide investors the information regarding the risk that companies could have, and they are also useful as a basis for making decisions
The Effects Of Bank Funds Sources On Bank Profitability In Indonesian Stock Exchange Annaria Magdalena; Bintang S Marpaung; Indira E M
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.23

Abstract

The purpose of this research is to analyze the effect of bank funding source to bank profitability. Indicators that are used for this research are Capital Adequacy Ratio, loan received, and third-party funds to Profitability. Population that used on this research are a commercial banks that listed on the Indonesian Stock Exchange. The sample that used are four commercial banks are PT. Bank Mandiri (Persero) Tbk, PT. Bank Rakyat Indonesia (Persero) Tbk, PT. Bank Negara Indonesia (Persero) Tbk, dan PT. Bank Central Asia Tbk on period of 2010-2018. Method that used for this research is using multiple regression analysis by hypothesis test which are, T test and F test. The results of partial hypothesis (T Test) shows that Capital Adequacy Ratio and loan that received has a negative significant influence on Profitability. Meanwhile, Third-party funds have a positive significant influence Profitability. From the results of simultaneous hypothesis testing (F Test) shows that Capital Adequacy Ratio, loans received, and Third-party funds have a significant influence to banks profitability on commercial bank that are go public with significance of 0,000. R square value (R2) on this research is 0,517 or 51,7% and the rest is 48,3% affected by other factor that are not research.
The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance Dewi Puspitasari
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.25

Abstract

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.
The Determinant On Earnings Persistence In Automotive Companies In Indonesia Adibah Yahya; Saepul Hidayat
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.37

Abstract

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence
Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI Wulan Wahyuni Rossa Putri; Sudradjat Sudradjat; Jasmadeti Jasmadeti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.45

Abstract

The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25. Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models. This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.
Even Number Boards In Indonesian Companies Martha David; Rita Juliana
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.46

Abstract

The recent globalization has forced firms throughout the world to enhance the performance. The aim of this research is to prove that corporate boards with even number of directors have inadequate corporate governance activities, to prove that corporate boards with even number of directors have inadequate agency problems and to prove that corporate boards with even number of directors decreases firm value, measured by meetings, expenses and market value of equity. The data is collected from the annual financial reports of 197 companies in 2013-2017 period, with a total of 985 company-year observations. The analysis is conducted using panel data regression method after going through diagnostic test. The results of this analysis show that even number of directors does impact corporate governance activities, causes inadequate agency problems and affects firm value. Firms with even number of boards is found having less meeting, greater expenses and lower market value of equity.
The Influence Of Tax Audit, Tax Avoidance And Company Risk On Company Involvement In Tax Amnesty Programs In Indonesia Dyah Purwanti; Ari Kuncoro; Arifah Fibri Andriani
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.47

Abstract

This study aims to investigate the motivation of taxpayers for participating in the tax amnesty programs in Indonesia. At the end of 2016 to early 2017, the Government of Indonesia implemented a tax amnesty program. Through this research, we observed the profile of corporate taxpayers who voluntarily took part in the program. The results of this profile observation are useful for mapping the types of taxpayers’ motivation that are beneficial in increasing tax compliance. To achieve this goal, we observed the companies listed on the Indonesia Stock Exchange in the 2015-2017 period and then selected samples based on certain criteria. By using logistic regression, this study proves that the factors of tax audits, tax avoidance and business risk of the company encourage companies to join the tax amnesty program. These findings confirm that the company made use of the incentives offered by the tax amnesty program.
The Effects Of Liquidity, Solvency, Type Of Industry, And Auditor Switching On Audit Report Lag In Lq45 Index Companies Sylvia Fettry; Kheren Yutinsia Hersan
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.48

Abstract

Financial statement should provide high quality of information which is useful for stakeholder, especially investors to make investment decision. The important quality of a financial statement is timeliness. Otoritas Jasa Keuangan (OJK) has regulated that go public companies have to provide annual financial statement along with the audit report from public accountant that must be given to OJK not later than the end of third month after the financial year ends. Therefore, it is important for companies to pay attention in audit report lag. This research is focused on the effect of liquidity, solvability, type of industry and auditor switching toward audit report lag. This research is conducted at LQ45 Index Companies which are listed on Indonesia Stock Exchange in 2015 – 2018. The research method is causal study. The hypothesis is testing using panel data regression. This research founds that type of industry has a significant partial effect on audit report lag. Whereas, liquidity, solvability and auditor switching do not have significant partial effect on audit report lag. Furthermore, on simultaneous test, it is founded that liquidity, solvability, type of industry and auditor switching are simultaneously affecting audit report lag.
Macro economics: Liquidity, Solvency, and External Factor as Determinant of Government Bond Index Yield (INDOBEXGB) with The Vector Error Correction Model (VECM) Nurlia Rahmatika; Muhamad Noer Fachmi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.50

Abstract

The purpose of this research to analysis of several variables such as macroeconomics variables and volatility index to yield on government bond index. The macroeconomic indicators studied are consumer price index, BI rate, money supply, foreign reserve, exchange rate, Indonesia total debt, and external factor volatility index S&P 500. The period of this research was conducted using secondary data from January 2012 until December 2017. This research use Vector Error Correction Model (VECM) method because there is cointegration between variables, indicated by Trace Statistic and Max-Eigenvalue statistic which is bigger than Critical Value. The result of analysis shows that BI rate, money supply, Indonesia total debt, and volatility index S&P 500 give positive influence to yield government bond index INDOBEXGB, while consumer price index, foreign reserve, and exchange rate give negative effect to yield government bond index INDOBEXGB. The policy implication on the yield of state bonds is useful for the government as the economic authorities to determine the amount of bonds to issued and front loaded or wait and see strategy in issuing bonds. For corporate issuer is useful for reference in determining the cost of fund for corporate bonds issued.
Strengthening Innovation And Entrepreneurship In Improving SMES Competitiveness Suharyati Suharyati
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.54

Abstract

MSMEs are able to penetrate Indonesia's GDP by 60%, but the contribution to Indonesia's exports is still lagging behind compared to Southeast Asian countries such as Thailand and the Philippines which have high competitiveness. The economic potential of the Parung district in 2017, seen from the perspective of the MSMEs is at a growth stage. This research analyzes and proves that Innovation and Entrepreneurship influences the competitiveness of MSMEs in Parung district. The population in this study were the MSMEs of Parung subdistrict registered in the MSMEs forum, the sample used was 60 respondents with the Purposive Sampling method. The method used to analyze and interpret data is descriptive statistical analysis using a variance-based Structural Equation Model or called Partial Least Square. The results obtained by all indicators on all variables of this study have met the convergent validity test. The Average Variance Extracted (AVE) value indicates that the entire construct declared valid. The cronbach’s alpha value of all constructs indicating that the construct is declared reliable. The direction of the relationship between Innovation and Entrepreneurship is positive, and Innovation has a significant effect on competitiveness. The direction of the relationship between Entrepreneurship and Competitiveness is positive and Entrepreneurship has a significant effect on Competitiveness. Overall it can be concluded that both Innovation and Entrepreneurship contribute directly to Competitiveness. Thus the increase in Innovation and Entrepreneurship directly affects the improvement of MSMEs Competitiveness. Key words: Competitiveness, Innovation, Entrepreneurship, MSMEs

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