JRA: Jurnal Riset Akuntansi
JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ekonomi.
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<![CDATA[PENGHINDARAN PAJAK YANG DIPENGARUHI OLEH KOMITE AUDIT DAN UKURAN PERUSAHAAN ]]>
<![CDATA[Febriansyah, Angky]]>;
<![CDATA[Oktafiani, Fini]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 13 No 2 (2021): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v13i2.4976
<![CDATA[Penghindaran pajak merupakan salah satu strategi perusahaan untuk mengurangi beban pajak pada hukum dengan memanfaatkan kelemahan peraturan perpajakan yang ada. Beberapa faktor yang mempengaruhi penghindaran pajak adalah audit dan ukuran perusahaan. Merupakan fenomena dimana PT. Adaro Energy Tbk diindikasikan untuk menghindari pajak dengan menjual batubara dengan harga rendah kepada anak perusahaannya di Singapore Coaltrade Service International untuk dijual kembali dengan harga tinggi, sehingga meningkatkan pembayaran pajak yang lebih rendah ke Indonesia. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pemeriksaan terhadap penghindaran pajak dan pengaruh ukuran perusahaan terhadap penghindaran pajak. Metode penelitian yang digunakan adalah deskriptif verifikatif dengan diskusi kuantitatif. Sumber data yang digunakan adalah data sekunder. Pengambilan sampel dengan metode purposive sampling. Teknik analisis data menggunakan uji asumsi klasik (uji normalitas, uji heteroskedastisitas, uji multikolinearitas, uji autokorelasi) dan regresi linier berganda. Perangkat lunak yang digunakan adalah SPSS versi 20. Berdasarkan hasil penelitian ini menunjukkan adanya audit dan ukuran perusahaan yang positif terhadap penghindaran pajak yang dilakukan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Kata kunci: komite audit, ukuran perusahaan, penghindaran pajak.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK AKUNTANSI MANAJEMEN SERTA DAMPAKNYA TERHADAP KINERJA ORGANISASI PADA SEKTOR PRIVAT DI JAKARTA ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 1 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i1.4907
<![CDATA[Abstract Management Accounting Practices (PAM) have an important role in companies as a basis for decision making so that company performance is effective and efficient. Management accounting practice is influenced by contingency factors, namely market competition, company owner participation, company size, environmental and technology influences. The purpose of this study was to determine the factors that influence management accounting practices and their effects on company performance. The difference with previous research is location, Management Accounting Practices (PAM) as Mediation Variables. This analysis method uses the Structural Equation Model (SEM) with Partial Least Square (PLS) as an analysis tool. Data collection is used by distributing questionnaires to company managers in Jakarta. The results showed that the owner's participation and innovative culture had an effect, while the market competition did not affect it. The factors that influence company performance are the participation of owners and PAM, while factors that do not influence it are market competition and innovative culture. Recommendations for further research are the addition of indicators, number of samples. Keywords: Market Competition Factors; Innovative Culture and Owner Participation; Management Accounting Practices; Company performance]]>
<![CDATA[KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 1 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i1.5499
<![CDATA[Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements. This study aims to examine the effect of external pressure, financial targets and the ineffective monitoring on fraudulent financial statement at manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampling technique in this study used a purposive sampling method based on the criteria given. Accordingly, there were 35 companies as samples in 3 consecutive years. The data analysis technique in this study used logistic regression analysis with the help of the IMB SPSS application. The results of the study found that: (1) external pressure had a significant negative effect on fraudulent financial statement, (2) financial targets had a significant negative effect on fraudulent financial statement, and (3) ineffective monitoring had no effect on fraudulent financial statement. This research can contribute to the Public Accounting Firm and investors and potential investors to pay attention to the leverage ratio and ROA in external pressure variables and financial targets in a company's financial statements. Keywords: Fraudulent Financial Statement, External Pressure, Financial Targets, Ineffective Monitoring.]]>
<![CDATA[ANALISIS KOMPARATIF EFEKTIVITAS DAN EFISIENSI PENGENDALIAN BIAYA LINGKUNGAN DALAM MEWUJUDKAN ECO-EFFICIENCY PERUSAHAAN PERTAMBANGAN ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 1 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i1.5555
<![CDATA[Mining companies are required to show greater environmental care and responsibility. Environmental cost classification and reporting can help achieve the effectiveness and efficiency of environmental cost control. This study aims to determine and compare the effectiveness and efficiency of environmental cost control of mining companies, determine the company's eco-efficiency, and determine its effect on eco-efficiency. This comparative descriptive research and quantitative research uses secondary data, namely data on environmental costs and financial data of PT TIMAH Tbk. (TIMAH) and PT Aneka Tambang Tbk. (ANTAM) for 2016-2020 which collected through documentation. Data were analyzed using ratio analysis, trend, and simple linear regression. The results of the study found that: (1) TIMAH and ANTAM have not adopted environmental cost reporting based on the theory of Hansen et al., (2) Environmental cost control ANTAM more effective than TIMAH, (3) Environmental cost control TIMAH more efficient than ANTAM, (4) The highest eco-efficiency of TIMAH obtained in 2016, while the highest eco-efficiency of ANTAM obtained in 2018, (5) The effectiveness of environmental cost control has a significant effect on eco-efficiency. However, the efficiency of controlling environmental costs has no significant effect on eco-efficiency. Keywords: Effectiveness and Efficiency, Environmental Cost, Eco-efficiency]]>
<![CDATA[NILAI PERUSAHAAN : MANAJEMEN PAJAK, KUALITAS LABA, KEBIJAKAN DEVIDEN DAN TRANSPARANSI SEBAGAI PEMODERASI ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 1 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i1.5731
<![CDATA[This research aims to analyze the effect of tax management, earnings quality, and dividend policy on firm value with transparency as a moderating variable. The population in this study all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019 which numbered 30 companies. The sample was determined using purposive sampling so that a sample of 10 companies with 4 financial reporting periods. The analysis technique used is Moderation Regression Analysis. The results showed that partially tax management and dividend policy had an effect on firm value, while earnings quality had no effect on firm value. The role of corporate transparency as a moderator shows that corporate transparency strengthens the effect of tax management and dividend policy on firm value, while corporate transparency weakens the effect of earnings quality on firm value. The value of the company is an important thing for management to pay attention to in managing the company, so it must pay attention to the things that affect it. Management can carry out information transparency as the main focus in increasing company value, because good transparency will make the company's annual report a source of accurate information for decision makers. Keywords: Dividend Policy, Earnings Quality, Tax Management, Transparency]]>
<![CDATA[UKURAN KINERJA AUDITOR KASUS KAP BANDUNG YANG TERDAFTAR DI OJK ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 1 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i1.6035
<![CDATA[The purpose of this study was to find out empirical evidence of how much auditor performance measure in 6 public accounting firms in the Bandung area.The method used for this research is a quantitative method with descriptive approach and verification analysis, the sample used is senior auditor, supervisor and partner in 6 public accounting firms in bandung area as many as 21 respondents and the analysis tools used are Double Linear Regression, Determination Coefficient, Correlation Coefficient, and t-test. The results of this study show that Auditor Experience, Professionalism and Integrity have a significant effect on Auditor Performance in 6 Public Accounting Firms in Bandung Area. While a positive relationship between experience, professionalism, auditor integrity and auditor performance. Keywords: Auditor Experience, Professionalism, Integrity and Auditor Performance]]>
<![CDATA[EFEKTIFITAS BUDAYA ORGANISASI, TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 1 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i1.6094
<![CDATA[This study aims to examine the effectiveness of accounting information systems that are influenced by organizational culture and information technology (IT) at car dealership companies in Bandung, West Java. This research was initiated by the problem of the ineffective use of accounting information system applications in several small and medium scale companies in Bandung, West Java.Descriptive method is used to describe the research results in more detail and verification method is used to test the magnitude of the influence between the variables studied. Data was collected by distributing questionnaires to the unit of analysis that became the research sample, namely car dealership companies in Bandung. Sampling using simple random sampling technique. Data analysis used multiple linear regression, while for hypothesis testing in this study using t test using SPSS 20 software.Empirically, it can be proven that information technology has an effect on the quality of accounting information systems, while organizational culture has no effect on the quality of accounting information systems.The results of this study contribute to developing an effective and comprehensive financial application model as well as a basis for developing better IT in various small and medium scale companies. Keywords: organizational culture, information technology, effectiveness of accounting information systems]]>
<![CDATA[PERSISTENSI LABA BERDASARKAN PERBEDAAN BUKU PAJAK, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 1 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i1.6566
<![CDATA[This study analyzed the effect of book-tax differences (BTD), operating cash flows (OCF), and firm size on earnings persistence. This study also used the firm's size as a moderating variable to maximize or minimalize the effect of BTD and OCF on earnings persistence. This study employed the balanced panel data from 22 companies in the consumer goods industry from 2015 to 2019 with 110 observations. This study employed the principal component analysis (PCA) of permanent and temporary differences to measure BTD. By using the random effect regression model, this study found that BTD and the firm's size did not affect earnings persistence. On the other hand, this study found that OCF positively affects earnings persistence. In addition, the firm's size has a positive moderating role in the effect of OCF on earnings persistence. However, the firm's size was not proven to have a moderating role in the effect of BTD on earnings persistence. These results implied that the firm's OCF determines earning persistence or sustainability. Keyword : Book-tax differences, Earning Persistence, Operating Cash Flows]]>
<![CDATA[DISRUPSI FINANCIAL TECHNOLOGY (FINTECH) DI INDONESIA ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 1 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i1.6708
<![CDATA[The purpose of this study is to understand the FinTech ecosystem in Indonesia and to understand the disruption of FinTech innovation in Indonesia. The research method is carried out through qualitative methods with an explorative descriptive approach. The data processed in this study are secondary data and a literature review on Fintech and Disruptive Innovation. Data collection is carried out through a review of the FinTech literature, identifying Fintech companies operating in Indonesia, collecting data from sources (websites, financial industry articles, world bank reports, Bank Indonesia reports, OJK reports). This research focuses on content analysis of secondary data, which refers to a systematic and replicable technique for compressing large amounts of text into fewer content categories. The research results show that the FinTech ecosystem in Indonesia is experiencing rapid growth by offering 8 (eight) product categories, of which the Lending category is the most prominent area, and has won the second position in the top two funding positions after Singapore at the ASEAN level. The results of the study also found elements of disruptive innovation and others maintaining innovation in the category of FinTech companies in Indonesia. The solution offered based on the results of this research is that entrepreneurs in the FinTech sector can understand the purpose of innovation disruption to be able to face challenges as well as take advantage of opportunities to move forward because innovation disruption is considered a means of business growth and development. Keywords: FinTech, Inovation Disruption]]>
<![CDATA[DETERMINASI PROFITABILITAS DAN LIKUIDITAS TERHADAP HARGA SAHAM ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 14 No 2 (2022): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v14i2.5119
<![CDATA[The purpose of the study is to determine the magnitude of the effect of Profitability on stock prices and the amount of liquidity influence on stock prices in property companies. Real estate stock price fluctuations were caused by negative sentiment, rising interest rates, low demand for stock prices, and the fall in the rupiah exchange rate against the UNITED STATES dollar, so that real estate, property, and building construction sub-sector companies experienced a decline in the company's performance. The research method used is a verificative descriptive analysis method. The population, namely sub-sector companies such as real estate, property, and building construction recorded on the IDX for the 2016-2018 period, includes 11 companies using samples in the form of purpose sampling. The sample in the form of financial statements in the company's quarter was 45 samples of financial statements for 3 periods from 2016-2018. The dependent variables are stock prices, while the independent variables in this study are ROA (Return On Asset) and CR (Current Ratio). The technical data analysis used is multiple linear regression analysis and is assisted by the SPSS version 20 application program. The results showed that Return On Asset (ROA) had a significant effect on stock prices with a positive relationship and Current Ratio (CR) had a significant effect on stock prices with a positive relationship. Keywords: Return On Asset, Current Ratio, Stock Price]]>
