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INDONESIA
RELEVAN : Jurnal Riset Akuntansi
Published by Universitas Pancasila
ISSN : 27749495     EISSN : 27751252     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
R E L E V A N : Jurnal Riset Akuntansi aims to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. R E L E V A N prioritizes the publication of articles (research and non-research based) accounting science related to : - Financial Accounting - Management Accounting - Public Sector Accounting - Sharia Accounting - Corporate Governance - Financial Management - Accounting Information Systems - Forensic Accounting - Behavioral Accounting - Environmental Accounting - Accounting for SMEs - Intellectual Capital - Financial Audit - Operational Audit - Investigative Audit - Professional Ethics - Taxation - Capital Carket and Investment - Other accounting sciences
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Barang Produksi dan Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Patriandari; Cindi Agmi Cahyani Putri
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.009 KB) | DOI: 10.35814/relevan.v2i1.2723

Abstract

This study aims to determine the effect of Company Size and Capital Structure on Firm Value. The sample used in this study is a company listed on the Indonesia Stock Exchange, published financial reports in 2015 - 2019 with 10 sample companies using the purposive sampling method. The independent variable of this study is the size of the company as measured by size and capital structure as measured by the Debt to Equity Ratio. The dependent variable of this research is Firm Value as measured by Price to Book Value. The results show that firm size and capital structure have a positive and significant effect on firm value.
ANALISIS KEBIJAKAN DEVIDEN SEBELUM DAN SESUDAH UU OMNIBUS LAW CIPTA KERJA DIBERLAKUKAN DI ERA NEW NORMAL Susilawati; Ameilia Damayanti; Sri Ambarwati; Gabriella
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.251 KB) | DOI: 10.35814/relevan.v2i1.2815

Abstract

This study aims to find out if there are differences in dividend policies before and after the Omnibus Law on Job Creation was enacted in the new normal era. The variable used in this study is the dividend policy as measured by the dividend payout ratio. The sample used in this study are pharmaceutical and food and beverage industry companies listed on the Indonesia Stock Exchange, published financial reports in 2017 - 20120 with 19 sample companies using the purposive sampling method. The results of the study show that there are differences in dividend policies in the pharmaceutical, food and beverage industry in the period before the new normal or before the provisions of the Omnibus Law in Job Creation were enacted in Indonesia, namely lower dividend payments or policies. Then there are differences in dividend policies in the pharmaceutical, food and beverage industries in the period after the new normal or after the provisions of the Omnibus Law Employement Law are enacted in Indonesia, namely higher dividend payments or policies
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA Jamal Muhyidin; Sri Ambarwati; Widyaningsih Azizah
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.003 KB) | DOI: 10.35814/relevan.v2i1.2822

Abstract

This study aims to determine the effect of managerial ownership, independent board of commissioners, earnings quality and firm size on firm value. The data is secondary data from annual report. The population is manufacturing companies sector basic industry and chemical listed on Indonesia Stock Exchange (IDX) for the period 2017-2019. The research sample consisted of 17 companies using purposive sampling. Hypothesis testing used panel data regression analysis by using Eviews10 software application. The results of this study indicate that firm size had a significant negative effect on firm value, managerial ownership, independent board of commissioners, and earnings quality had no effect on firm value.
UPAYA MENJAGA KELANGSUNGAN USAHA KOPERASI DENGAN INTERNAL CONTROL BERDASARKAN COSO FRAMEWORK Dinda Aulia; Novita
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.005 KB) | DOI: 10.35814/relevan.v2i1.2859

Abstract

Cooperative collated with the aim to promote the welfare of its members in particular and society in its general and helped build the structure of the national economy to realize an advanced society fair and prosperous based on Pancasila UUD 1945 section 33. With this statement, this study aims to decide the Internal Control System of the COSO Framework of the Primary Kartika Cipta Wira Yudha Cooperative and the influence of the Internal Control System on going concern. The research was conducted by distributing questionnaires where the research sample used purposive sampling method and then obtained 75 active participatory cooperative members. This study uses SmartPLS. The results showed that the COSO Framework Internal Control System had a positive and significant effect on the going concern of the cooperative's. From the results of the study, it can be interpreted that Primary Koperasi Kartika Cipta Wira Yudha has carried out a control environment, risk assessment, control activities, information and communication, and monitoring properly. The implementation of an internal control system is considered very important to improve cooperatives, by taking into account the five components of the internal control system to improve going concern.
PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SURAT PEMBERITAHUAN TAHUNAN (SPT) DITENGAH PANDEMI COVID-19 DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERATOR Suratminingsih; Lisdawati; Tagor Maulana Daulay
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.998 KB) | DOI: 10.35814/relevan.v2i1.2867

Abstract

This study aims to determine the effect of taxpayer awareness and tax knowledge on taxpayer compliance inreporting Annual Tax Returns (SPT) in the midst of the Covid-19 pandemic with tax sanctions as moderating variables for individual taxpayers registered at KPP Pratama Pondok Gede. The research method used is a quantitative method. Data collection techniques were carried out using primary and secondary data types. The primary data was obtained from questionnaires distributed to 100 respondents and the secondary data was obtained from statistical data on annual SPT reporting at KPP Pratama Pondok Gede. Sampling using incidental sampling technique. The hypothesis test used is multiple linear regression analysis and moderated regression analysis with the interaction method. The results showed that Taxpayer Awareness had a positive effect on Taxpayer Compliance in the midst of the Covid-19 pandemic on individual taxpayers registered at KPP Pratama Pondok Gede. This study also shows that tax sanctions as a moderator are not able to moderate the effect of Taxpayer Awareness and Tax Knowledge in Taxpayer Compliance amid the Covid-19 Pandemic in individual taxpayers registered at KPP Pratama Pondok Gede.
ANALISIS PENERAPAN AKUNTANSI KOPERASI BERDASARKAN SAK ETAP : (Studi Kasus Koperasi Trilogi Mandiri Sejahtera) Hakiki Rahmi; Lely Dahlia
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 2 (2022): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.01 KB) | DOI: 10.35814/relevan.v2i2.2868

Abstract

ABSTRACT This study aims to analyze the presentation and preparation of the financial statements of the Mandiri Sejahtera Trilogy Cooperative in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study uses a qualitative method with a descriptive analysis approach, primary data collection techniques through observation, interviews, and documentation, and secondary data techniques through structural information sources, history, and financial reports of the Mandiri Sejahtera Trilogy Cooperative. The results of this study indicate that the Mandiri Sejahtera Trilogy Cooperative has two business units, namely a savings and loan business and a shop business unit. In the financial statements of the savings and loan units and store business units, the presentation of financial statements in 2019 and 2020 is almost in accordance with SAK ETAP. However, there are several components of the financial statements in which the two business units of the Mandiri Sejahtera Trilogy Cooperative do not carry out the transaction.
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN Ameilia Damayanti; Shinta Budi Astuti
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 2 (2022): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.735 KB) | DOI: 10.35814/relevan.v2i2.3231

Abstract

Penerapan green accounting pada perusahaan bisa meningkatkan kinerjalingkungan perusahaan yang berakhir pada peningkatan kinerja keuangan dengankeuntungan lingkungan yang bisa dikelola dan dilestarikan dengan baik sesuaidengan peraturan pemerintah. Pembangunan saat ini diarahkan pada pembangunanyang berkelanjutan atau sustainable development yaitu pembangunan yangmenyeimbangkan aspek lingkungan, ekonomi dan sosial. Peran akuntansilingkungan dalam meningkatkan kinerja perusahaan merujuk pada salah satu peranakuntansi yaitu sebagai penyedia informasi untuk pengambilan keputusan. Padapenelitian ini green accounting diwakilkan oleh kinerja lingkungan danpengungkapan lingkungan.
PENGARUH KOMISARIS INDEPENDEN, PROFITABILITAS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR) Lisdawati Arifin; Novri Saputri; Andi Prasetiyo
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 2 (2022): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.266 KB) | DOI: 10.35814/relevan.v2i2.3430

Abstract

This study aims to see the effect of good corporate governance as proxied by independent commissioners on earnings management, and the effect of profitability proxied by ROA and NPM on earnings management. Earnings management is measured by the revenue discretionary formula proposed by Stubben. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The population used in this study were 165 manufacturing companies listed on the IDX for the 2016-2018 period. The sample research used is based on a non-probability sampling method with certain criteria. Based on the sample criteria used, the samples used in this study were 42 manufacturing companies for the 2016-2018 period. The data used in this study are secondary data and data collection methods with documentation methods in the form of financial reports and annual reports of manufacturing companies obtained from the official website of the IDX, namely www.idx.co.id. The data analysis method used in this research is descriptive statistics, classical assumption test, multiple regression analysis, hypothesis test (t test) and the coefficient of determination. The results of this study indicate that the independent commissioner has a negative and significant effect on earnings management, ROA has a negative and significant effect on earnings management, and NPM has a positive and significant effect on earnings management. Keywords : Independent Commissioner, ROA, NPM, Earnings Management, Revenue Discretionary.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Josslyn Koven; Yetty Murni; Sri Irviati Wahyoeni
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 2 (2022): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.678 KB) | DOI: 10.35814/relevan.v2i2.3431

Abstract

Kata kunci: Pengalaman kerja, tekanan klien, reputasi kantor akuntan publik, akuntabilitas, dan kualitas audit. Laporan keuangan yang telah diaudit oleh akuntan publik lebih dapat dipercaya dibandingkan dengan laporan keuangan yang tidak atau belum diaudit. Dalam melakukan audit laporan keuangan klien telah memperoleh kepercayaan penuh dari klien dan pemakai laporan keuangan. Dalam melakukan proses audit, penyedia jasa akuntan publik harus mematuhi setiap standar yang berlaku di Indonesia. Akibat dari beberapa kasus yang melibatkan auditor kepercayaan publik terhadap pengguna jasanya mulai menurun. Tujuan dari penelitian ini adalah menganalisis pengaruh pengalaman kerja, tekanan klien, reputasi KAP, akuntabilitas terhadap kualitas audit. Sampel dalam penelitian ini adalah auditor yang bekerja di kantor akuntan publik di Jakarta dan Depok diperoleh 33 responden dalam penelitian ini. Dalam penelitian dilakukan pengujian uji kelayakan model dan uji F. Dan diperoleh hasil pengalaman kerja tidak berpengaruh terhadap kualitas audit, tekanan klien berpengaruh terhadap kualitas audit, reputasi KAP tidak berpengaruh terhadap kualitas audit dan akuntabilitas berpengaruh terhadap kualitas audit.
PENGARUH LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2016-2020) Rianto; Muhamad Alfian
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 2 (2022): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.044 KB) | DOI: 10.35814/relevan.v2i2.3462

Abstract

This study aims to examine the effect of leverage and capital intensity ratio on the effective tax rate with profitability as a moderator of mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The population of this study includes all mining sector companies during the 2016-2020 period. Samples were taken using purposive sampling method with certain criteria, during the research period. Based on the criteria that have been determined using panel data, the amount of data that can be processed is 70 data. The analytical method used is panel data regression and moderated regression analysis which is processed using Eviews 10. The results of this study indicate that: (1) Leverage has a positive effect on the Effective tax rate; (2) Capital intensity ratio has no effect on the Effective tax rate; (3) Leverage moderated through Profitability weakens the effect on the Effective tax rate; (4) Capital intensity ratio moderated through Profitability has no effect on the Effective tax rate

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