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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENDIDIKAN TAMBUSAI FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Ilomata International Journal of Tax and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional Jurnal Riset Akuntansi Soedirman Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Enterpreneur dan Bisnis (JEBI) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Ulil Albab
Kurniawan, Umarudin
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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

 1 
PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA Kurniawan, Umarudin; Anggraini, Depita; Utama, Fikri Rizki
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.566

Abstract

This research aims to examine the influence of corporate governance mechanisms on company performance. The sample for this research is banking companies listed on the IDX in 2019 - 2021. Data was taken from the company's annual report. Four corporate governance variables, namely the size of the board of directors, the size of the board of commissioners, managerial ownership, and the independent audit committee are used to explain company performance. Regression analysis is used to test the influence of corporate governance mechanisms on company performance. Based on the results of multiple regression analysis, it shows that the size of the Board of Directors and Independent Internal Auditors has a significant effect on banking company performance, while the Size of the Board of Commissioners and Managerial Ownership do not have a significant effect on performance. banking companies listed on the Indonesian Stock Exchange
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN ANALISIS FRAUD HEXAGON Azizah, Lina; Ridwansyah, Eksa; Kurniawan, Umarudin
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.770

Abstract

This research was conducted because of the phenomenon of financial statement fraud which has the lowest frequency of cases but has the largest average impact on total losses. Another reason is that there are cases of fraudulent financial reports in banking sector companies. This research aims to determine the influence of the independent variables of financial stability, change of directors, multiple positions, ineffectiveness of supervision, change of auditors, and number of CEO photos on the dependent variable of financial statement fraud. This research is quantitative and uses secondary data, namely the company's annual report. The population in this study are banking companies registered on the IDX for the 2020-2022 research period using purposive sampling data collection techniques. The analysis technique used in this research is logistic regression. The research results show that financial stability, change of directors and holding multiple positions influence financial report fraud. Meanwhile, ineffective supervision, changing auditors, and the number of CEO photos have no effect on financial statement fraud
PENGARUH PERSEPSI KARIR, PENGETAHUAN PERPAJAKAN, MOTIVASI DAN KEPERCAYAAN DIRI TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI PADA MAHASISWA AKUNTANSI PERPAJAKAN POLITEKNIK NEGERI LAMPUNG) Handayani, Refti Puput; Dewi, Anita Kusuma; Kurniawan, Umarudin
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.886

Abstract

This study aims to determine the effect of career perceptions, taxation knowledge, motivation and self-confidence on career interest in taxation (Study on Tax Accounting Students of Lampung State Polytechnic). The population in this study included active students of Lampung State Polytechnic Tax Accounting study program, Department of economics and business who were still active until 2024. The research sample was determined through purposive sampling method using the criteria of active students of Lampung State Polytechnic tax accounting study program who had passed semester 3 (three) and were not on unilateral leave, so that the sample size was 200 respondents. Research data obtained through questionnaires. Data analysis procedures are carried out using Partial least Square (PLS) software. Testing consists of a measurement model (Outer Model) and a structural model (Inner Model). The results showed that career perceptions had no significant effect on career interest in taxation, while taxation knowledge, motivation and self-efficacy had a positive and significant effect on career interest in taxation.
Co-Authors A Sidik, M. Muhayin Agus Prasetyo Ahmad, Musafa Alfani, Ulin Nuha anggraini, Depita Anita Kusuma Dewi Azizah, Lina Christina Sinaga, Klemensia Erna Damayanti Damayanti Damayanti Dewi, Anita Kusuma Dini, Indah Bagus Fajri, M. Rizki Fikri Rizki Utama Fitri Mareta, Fitri Handayani, Refti Puput Henny Rakhmawati Indriyani Iralia, Athifah Milda Irawan Irawan Khoirunnisa, Rizka Manasikana, Arina Muhammad Syahrial Natakusuma, Irwan Nurmala Pentiana, Destia Putri Asri, Azmi Ridwansyah, Eksa Rusmianto Sabila, Rezika Farah Safitri, Enjel Novita Mei Santoso, Izza Maulida Selvia Septiani, Kamelia siska aulia Siska Aulia Sri Astuti Suffah, Faila Utama, Fikri Rizki Wijaya, Lihan Rini Puspo Yuniarti, Evi