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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 162 Documents
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Intellectual Capital Effect on Corporate Value with Productivity as a Moderation Variables in Banking Sector Companies Registered in Indonesia Stock Exchange for 2016-2019 Badar Ilahi; Umi Muawanah; Oyong Lisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1107

Abstract

Firm value is the investor's perception of the company's success rate which is often associated with stock prices. The high share price will create high company value, so that trust will be able to increase confidence in the company's current and future performance.The research objectives are: i) to describe the effect of the components of intellectual capital (VAHU, VACA and STVA) on firm value in banking sector companies; ii) to describe the effect of the interaction of intellectual capital components (VAHU, VACA and STVA) with productivity on firm value in the banking sector.This research is a survey research using descriptive research type (explanatory research). The sample used is 37 companies from the banking sector listed on the IDX for the 2016-2019 period.The results showed that: (i) the components of the Intellectual Capital (IC) VAHU and VACA had no effect on firm value. (ii) The IC component (STVA) has a negative effect on firm value, so it is concluded that STVA does not have a significant effect on firm value and will in fact drive down firm value. (iii) The interaction between productivity and the VAHU and VACA variables has a positive and significant effect on firm value. (iv) The interaction between productivity and the STVA variable has no effect on firm value.
Pengaruh Corporate Social Responbility (CSR) Terhadap Tax Avoidance Icha Sendina; Eny Wuryani
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1109

Abstract

This study aims to determine the effect of corporate social responsibility on tax avoidance. The population used is mining companies listed on the Stock Exchange in 2014-2018 with a sampling method that is purposive sampling with a sample obtained by 49 companies used. Research used quantitative research and used secondary data in the form of financial statements in this sector. The measurement used in this study is the Cash Effective Tax Rate (CETR) for tax avoidance while the Log (cost) for corporate social responsibility uses simple linear regression. The results show that there is no effect of corporate social responsibility on tax avoidance.
Pengaruh Teknologi Informasi, Budaya Organisasi dan Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Kasus PT. Pegadaian Cabang Dompu Soriutu) Sri Ayem; Lina Karlina
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1167

Abstract

Penelitian ini bertujuan untuk menguji Teknologi informasi, Budaya organisasi, Kualitas sistem informasi akuntansi terhadap kualitas laporan keuangan. Data yang di gunakan dalam penelitian ini menggunakan data yang diperoleh dari kuesioner yang disebarkan kepada karyawan di PT.Penggadaian Cabang dompu Soriutu. Jumlah kuesioner yang disebarkan pada penelitian ini kepada 35 responden. Data penelitian ini dianalisis menggunakan analisis regresi linier berganda dengan menggunakan program SPSS 25. Hasil penelitian ini menunjukkan (X1) teknologi informasi berpengaruh positif terhadap (Y) kualitas laporan keuangan. (X2) Budaya organisasi tidak berpengaruh positif terhadap (Y) kualitas laporan keuangan. (X3) Kualitas sistem informasi akuntansi berpengaruh positif terhadap (Y) kualitas laporan keuangan.
Pengaruh Transaksi Hubungan Istimewa, Ukuran Perusahaan, Tingkat Hutang Perusahaan dan Profitabilitas Terhadap Tarif Pajak Efektif Teguh Erawati; Anika Novitasari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1245

Abstract

Penelitian ini bertujuan untuk menguji pengaruh transaksi hubungan istimewa, ukuran perusahaan, tingkat hutang perusahaan dan profitabilitas perusahaan terhadap tarif pajak efektif. Sampel yang digunakan pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Pengambilan sampel menggunakan purposive sampling method. Penelitian ini menggunakan analisis regresi linier berganda. Hasil pada penelitian ini menunjukkan bahwa transaksi hubungan istimewa berpengaruh negatif terhadsap tarif pajak efektif. Ukuran perusahaan tidak berpengaruh terhadap tarif pajak efektif. Tingkat hutang perusahaan berpengaruh positif terhadap tarif pajak efektif. Profitabilitas perusahaan berpengaruh negatif terhadap tarif pajak efektif.
Pengaruh Akuntabilitas, Kesesuaian Kompensasi dan Pengendalian Internal Terhadap Potensi Kecurangan Dana Desa Pada Kalurahan/Desa di Kabupaten Kulon Progo vidya vitta adhivinna; Alfi Prastika Agustin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1256

Abstract

ABSTRACT This research aims to determine the influence of accountability, suitability of compensation and the internal control on the potential fraud on village funds at the village of Kulon Progo Regency. The population of this study were village staffs at Kulon Progo Regency. The sample used was 128 respondent with purposive sampling method. The data was collected by using questionnaires. The data were analized with multiple linear regretion. The result of this research show that the accountability has a significant effect on the potential fraud on village funds, while suitability of compensation and internal control has no significant effect on the potential fraud on village funds. Keyword: accountability, suitability of compensation, internal control, potential fraud on village funds ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, kesesuaian kompensasi dan pengendalian internal terhadap potensi kecurangan dana desa pada Kalurahan/Desa di Kabupaten Kulon Progo. Populasi penelitian adalah perangkat desa di Kabupaten Kulon Progo. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 128 responden dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan metode kuesioner. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian mengungkapkan bahwa akuntabilitas berpengaruh terhadap potensi kecurangan dana desa, sedangkan kesesuaian kompensasi dan pengendalian internal tidak berpengaruh terhadap potensi kecurangan dana desa. Kata Kunci: akuntabilitas, kesesuaian kompensasi, pengendalian internal, potensi kecurangan dana desa.
Pengaruh Penerapan IFRS, Kualitas Auditor, Ukuran Perusahaan, Solvabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Astri Fitria
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1306

Abstract

The study aims to examine empirically the influence of the implementation of IFRS, auditor quality, firms size and solvency to the timeless of the sub mission of financial statement of consumer goods companies wich are listed in the Indonesia Stock Exchange. The type of this study is the quantitative research. The population is consumer goods companies wich are listed in the Indonesia Stock Exchange and have submitted their 2015-2018 financial statements. The sampel collection technique by using saturated sampling and 36 consumer goods companies as samples. The data has been analyzed by using multiple linear regressions. The result of the study can be conclude that: (1) The implementation of IFRS give positive impact to the timeless of the sub mission of financial statement of consumer goods companies, (2) Auditor quality give positive impact to the timeless of the sub mission of financial statement of consumer goods companies, (3) Firms size give positive impact to the timeless of the sub mission of financial statement of consumer goods companies, (4) Solvency give positive impact to the timeless of the sub mission of financial statement of consumer goods companies.
Potensi Fraud Pada Laporan Keuangan Berbasis Fair Value Nur Ainiyah; Marisha Khanida; Yuyun Ristiani
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1341

Abstract

Konsep fair value pada laporan keuangan dapat meningkatkan tingkat relevansi dari laporan keuangan, akan tetapi didalam penerapannya diperlukan estimasi atau judgement seseorang yang dapat bersifat subjektif dan pihak tertentu untuk melakukan fraud. Penetapan nilai wajar yang didasarkan pada estimasi atau judgement seseorang merupakan celah untuk dilakukannya fraud, yaitu celah untuk meningkatkan atau menurunkan nilai dalam pelaporannya ketika seorang penilai (appraisal) atau auditor melakukan pengukuran. Penelitian ini bertujuan untuk mengetahui hal-hal yang dapat menyebabkan fair value dapat berpotensi fraud pada Laporan Keuangan. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa fair value dapat berpotensi fraud pada Laporan Keuangan. Hal ini terjadi apabila tidak tersedianya harga kini atas suatu asset atau property yang menyebabkan gagalnya dalam menerapkan Fair Value (nilai wajar) sehingga penilaiannya menjadi kurang andal.  
Pengaruh Modal Kerja Terhadap Profitabilitas Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019 Umi Muawanah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1402

Abstract

Sebagai upaya Perusahaan agar mampu bertahan dibutuhkan untuk selalu inisiatif, kreatif, dan inovatif dengan tujuan meningkatkan efisiensi dan produktifitas dalam upaya memenangkan pasar dan untuk selalu menyesuaikan diri terhadap segala macam perubahan-perubahan yang akan terjadi di masa yang akan datang baik kondisi perekonomian, peraturan pemerintah, kondisi konsumen, maupun kondisi pesaing. Oleh sebab itu perusahaan harus tumbuh, berjalan serta membangun manajemennya secara konsepsional dan sistematis melalui pemanfaat sumber daya yang dimiliki perusahaan. Penelitian ini bertujuan untuk mengetahui Untuk mengetahui pengaruh serta besarnya pengaruh modal kerja yang diproksikan dengan sales growth ratio, financial debt ratio, fixed financial assets ratio, inventories turnover ratio, receivable turnover ratio terhadap return on total assets ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia secara simultan dan parsial, dan variabel yang paling pengaruh . Hasil penelitian menunjukkan bahwa Sales Growth Ratio tidak berpengaruh secara parsial terhadap Profitabilitas, Financial Debt Ratio berpengaruh secara parsial terhadap Profitabilitas. Fixed Financial Assets Ratio tidak berpengaruh secara parsial terhadap Profitabilitas. Receivable Turnover Ratio tidak berpengaruh secara parsial terhadap Profitabilitas Financial Debt Ratio tidak berpengaruh secara parsial terhadap Profitabilitas. Modal Kerja yang diproksikan dengan variabel Sales Growth Ratio, Financial Debt Ratio, Fixed Financial Assets Ratio, Inventories Turnover Ratio, dan Receivable Turnover Ratio berpengaruh simultan terhadap profitabilitas. Modal kerja yang diproksikan dengan Sales Growth Ratio, Financial Debt Ratio, Fixed Financial Assets Ratio, Inventories Turnover Ratio, dan Receivable Turnover Ratio berpengaruh simultan terhadap profitabilitas secara simultan (bersama-sama) berpengaruh terhadap variabel profitabilitas (Y) sebesar 24,4% (kurang dari 50%).
Pengaruh Good Corporate Governance Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan di BEI Periode 2017-2019 Muhammad Bahril Ilmiddaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1407

Abstract

Effectivity of good corporate governance can improve company performance and benefit shareholders. Good corporate governance practices can produce high-quality annual reports that will be provided to inventors, thereby increasing the credibility of the financial statements. The existence of good governance reflects that its financial performance is also good. The purpose of this research is to find out the effect of Good Corporate Governance, and financial performance on company value through secondary data sourced from the annual report data of mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Purposive sampling method was chosen and used in this study and got 20 companies as samples. Data analysis using Partial Least Square software. The results of this study indicate that Good Corporate Governance has no effect on firm value. because the company has not all implemented the principles of Good Corporate Governance. Financial performance has an effect on firm value. because the returns taken are large, the stakeholders' welfare will also be guaranteed. It will make the value of the company increase
Fraudulent Financial Reporting dianalisis dengan Fraud Pentagon Pada Perusahaan Perbankan yang listing di BEI Tahun 2017-2019 Tatas Ridho Nugroho; Hari Setiono; Khurniatul Irsyadah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1414

Abstract

The meaning of financial statements is important information for management and stakeholders, so the standards that must be met by financial statements are to have reliable nature and representation faithfulness. However, sometimes financial statements are presented containing fraud in them so that they cannot be used as a basis for decision making. Observations intend to determine the effect of the theory of fraud pentagon which includes financial targets, financial stability, external pressure, ineffective monitoring, change in auditors, change of directors and dualism position on fraudulent financial reporting. This observation is quantitative. The population is all banking companies on the 2017-2019 BEI. Samples were taken through purposive sampling obtained 24 companies. Secondary data in the form of annual reports and financial reports were analyzed through multiple linear regression analysis. Observations show that financial stability, external pressure and change of directors affect fraudulent financial reporting. Meanwhile, financial targets, ineffective monitoring, change in auditors and dualism position do not affect fraudulent financial reporting. Simultaneously, these observations show that financial target variables, financial stability, external pressure, ineffective monitoring, change in auditors, change of directors and dualism position affect fraudulent financial reporting

Page 9 of 17 | Total Record : 162

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