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INDONESIA
JRA: Jurnal Riset Akuntansi
Published by Universitas Komputer Indonesia
ISSN : 20860447     EISSN : 26555484     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 185 Documents
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PENERAPAN PROFESIONALISME DAN INDEPENDENSI AUDITOR TERHADAP TINGKAT MATERIALITAS
Jurnal Riset Akuntansi Vol 14 No 2 (2022): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v14i2.6017

Abstract

The purpose of this study is to determine how professionalism and independence’s auditor affect the level of materiality at 9 Public Accounting Firms in Bandung. This study used descriptive and verification methods using multiple linear regression analysis. The results of this study show that auditor’s professionalism has a strong effect on the materiality level, while independence has a moderate effect on the materiality level. The conclusion is the higher professionalism and independence of an auditor, the better materiality determining considerations. Keywords : Auditor’s Professionalism, Independence, and Materiality Level.
PENGARUH UKURAN PERUSAHAAN DAN PAJAK TERHADAP TRANSFER PRICING
Jurnal Riset Akuntansi Vol 14 No 2 (2022): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v14i2.6966

Abstract

Transfer pricing has become a global problem that can also occur in Indonesia. Multinational companies with many entities in various countries with different tax rate policies can encourage transfer pricing. The influence of the central company which is very dominant in the management policies of its entity companies through special relationships is the key to transfer pricing, especially in manufacturing companies. This study aims to analyze the impact of company size and tax on transfer pricing in 12 (twelve) registered automotive and component manufacturing sub-sector companies in 2018-2020. The analysis technique tested the hypothesis with logistic regression, interaction test and logistic regression significance test to determine the probability. The results show that company size and taxes have a negative impact on transfer pricing. Keywords: company size, tax, transfer pricing
DETERMINAN KUALITAS AUDIT PADA PERUSAHAAN SEKTOR PERTAMBANGAN
Jurnal Riset Akuntansi Vol 14 No 2 (2022): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v14i2.7330

Abstract

The purpose of this study was to analyze the effect of audit fees. Audit tenure, and audit rotation on audit quality. This research uses agency theory and this research is a quantitative research. The data source used is secondary data in the form of the company's annual financial statements. Audit quality is measured using a dummy variable using the Big Four KAP Auditors and Non Big Four KAP auditors, audit fees are measured by Ln (natural logarithms), tenure audits are measured by calculating the number of years the same auditor engages the client, and rotation is measured by use dummy variables. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 that have been audited. Sample selection was done by using purposive sampling method by taking 30 samples. The analytical method used to test the hypothesis is logistic regression analysis. The results of this study indicate that audit fees have an effect on audit quality, while audit tenure and audit rotation have no effect on audit quality. Keywords: Fee Audit, Audit Tenure, audit rotation and audit quality
MENINGKATKAN VOLUME PENJUALAN DENGAN MENERAPKAN MARKETPLACE BAGI PELAKU UMKM DI MASA PANDEMI COVID- 19
Jurnal Riset Akuntansi Vol 14 No 2 (2022): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v14i2.7529

Abstract

Mewabahnya virus corona pada tahun 2020 telah memporakporandakan perekonomian di Indonesia, membuat usaha kekuatan UMKM kembali diuji. Penurunan omset di sektor non kuliner mencapai 30-35% akibat adanya pembatasan kegiatan yang membuat para pelaku usaha sulit melakukan penjualan secara tatap muka. Munculnya perkembangan digital marketing salah satunya marketpleace dimana pelaku UMKM mulai antusias dalam menggunakan media marketpleace . Penelitain ini bertujuan mengetahui bagaimana implementasi marketpleace melalui media sosial pada beberapa UMKM di Kota Bandung .. Penelitian ini merupakan penelitian deskriptif observasional, menggunakan data primer yang diperoleh berdasarkan hasil quisinoner, dimana respondennya adalah pelaku UMKM yang berdomisili di Bandung yaitu sebanyak 202 orang.. Data yang diperoleh dianalisis menggunakan statistik deskriptif dan analisis kualitatif serta ditampilkan dalam bentuk tabel. Hasil penelitian menunjukkan bahwa sebagian UMKM di Kota Bandung yang telah menggunakan marketpleace melalui media sosial sebagai sarana untuk memasarkan produknya, mengalami peningkatan volume penjualannya.
ANALISIS AKUNTANSI SYARIAH SEBAGAI SISTEM INFORMASI DI INDONESIA
Jurnal Riset Akuntansi Vol 14 No 2 (2022): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v14i2.7573

Abstract

Accounting is an information system that identifies, records, summarizes, classifies, and reports data related to economic events to enable users to make informed decisions. While in sharia accounting, the word 'sharia' generally means the path that we must go through. A Muslim certainly cannot escape from Islam. after saying the shahada, he must follow the rules of Allah and the Messenger," he added. This research is alibrary research, namely a special exploration where the study is carried out by following and evaluating literary works and which focuses on examining library materials. The information investigation strategy used is a substance examination technique or also known as content examination, which is an exploratory technique used for an intelligent and substantial resolution of information given the unique circumstances. The results of this study indicate that Islamic accounting is one of the efforts to rearrange current accounting in a humanist and dignified structure. The reason for holding sharia accounting is to develop business with humanist, emancipatory, supernatural and philosophical knowledge. Therefore, through sharia bookkeeping, social reality will be built through satisfying videos of monotheism and divine accommodation, all of which are equipped with the point of view of khalifatullah fil ardh. Basically the sharia accounting information system underlines the characteristics of Islam both in the object of the bookkeeping and the data frame, so that the Islamic accounting data framework has an extraordinary obligation in moral matters.
ETIKA DAN KINERJA MAHASISWA
Jurnal Riset Akuntansi Vol 14 No 2 (2022): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v14i2.7696

Abstract

This study was conducted to determine and examine the influence between ethics and student performance. This study uses primary data through a questionnaire using quantitative methods. Respondents are accounting students who take management accounting courses at Widyatama University. The data analysis used is simple linear regression analysis and processed using the SPSS 20 application by setting a significance level of 0.05 for hypothesis testing. The results of the study show that there is an influence of the application of ethics variables (X1) and student performance (Y) on Accounting Students at Widyatama University, which is 0.731. Keywords: Ethics, student performance, Lecturer
APAKAH KINERJA KEUANGAN DAPAT DIPENGARUHI OLEH INTENSITAS ASET BIOLOGI DAN AKUNTANSI HIJAU
Jurnal Riset Akuntansi Vol 14 No 2 (2022): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v14i2.7736

Abstract

Abstract This study aims to examine the effect of biological asset intensity and green accounting on Financial Performance. Quantitative research method with Multiple Linear Regression model is used as an analytical tool. Samples were taken using a purposive sampling technique as many as 90 years of agricultural companies. The results empirically prove that Biological Asset Intensity has no effect on Financial Performance in agricultural companies, Green Accounting has an influence on financial performance of agricultural companies, there is no relationship between Biological Asset Intensity and Green Accounting, and Biological Asset Intensity and Green Accounting together have an influence on the Financial Performance of agricultural companies listed on the IDX in 2017-2019.
NORMA PRIBADI DAN KEPATUHAN WAJIB PAJAK: APAKAH KEPERCAYAAN PADA PEMERINTAH BERPERAN?
Jurnal Riset Akuntansi Vol 15 No 1 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i1.8486

Abstract

The purpose of this study was to analyze the effect of personal norms and trust in the government on taxpayer compliance. In addition, this study also aims to analyze whether trust in the government mediates the effect of personal norms on taxpayer compliance. The population of this study is individual taxpayers in Kalimantan, while the sample of this study is individual taxpayers who are registered at the Central Kalimantan tax office. Sampling used purposive sampling, with the criteria of individual taxpayers having a Taxpayer Identification Number. Data was collected by distributing questionnaires with the help of social networks. Data analysis technique uses Partial Least Square (PLS) with the help of WarpPLS. Respondents in this study amounted to 104 respondents. This study obtained the results that individual taxpayer compliance was influenced by personal norms and trust in the government, but trust in the government did not mediate the effect of personal norms on taxpayer compliance.
NILAI PERUSAHAAN YANG DIPENGARUHI OLEH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL (Survey Pada Perusahaan Sektor Barang Konsumsi Primer Yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2021)
Jurnal Riset Akuntansi Vol 15 No 1 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i1.8570

Abstract

This study aims to determine how much the firm value is influenced by liquidity and institutional ownership in Primary Consumer Goods Sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. The problem that occurs in primary consumer goods sector companies is the decline in company value even though liquidity and institutional ownership have increased. The method used in this study is a descriptive verification method with a quantitative approach, the sample used in this study is 43 companies in the Primary Consumer Goods sector listed on the Indonesia Stock Exchange for the 2017-2021 period with a 5-year observation period, so the total unit of analysis is 215. The analytical tool used is multiple linear regression, coefficient of determination, correlation coefficient, and T-test. The results of the study show that (1) Liquidity has a positive significant effect on firm value, and (2) institutional ownership has a positive significant effect on firm value..
KINERJA KEUANGAN, TATA KELOLA, PAJAK PENGHASILAN, DAN PERATAAN LABA
Jurnal Riset Akuntansi Vol 15 No 1 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i1.8879

Abstract

Penelitian ini bertujuan untuk mengukur kemampuan kinerja keuangan, tata kelola dan pajak penghasilan dalam memprediksi praktik perataan laba perusahaan terdaftar pada indeks IDX High Dividend 20 selama periode 2018-2021. Sampel yang diperoleh sebanyak 16 perusahaan dipilih menggunakan teknik purposive sampling dengan total 64 observasi. Teknik analisis regresi logistik digunakan dengan variabel dependen perataan laba diukur menggunakan indeks Eckel dan lima variabel independen yaitu dividend payout ratio, debt to asset ratio, debt to equity ratio, rasio kepemilikan manajerial dan rasio pajak penghasilan. Hasil temuan pada penelitian ini mengindikasikan bahwa, adanya keterlibatan langsung investor dalam Rapat Umum Pemegang Saham dalam menentukan pembagian dividen dengan mempertimbangkan laba perusahaan dapat merupakan alasan rasio pembayaran dividen tidak dapat memprediksi praktik perataan laba. Demikian juga dengan kepemilikan manajerial maupun pajak penghasilan tidak mampu memprediksi praktik perataan laba. Rasio hutang terhadap aset yang tinggi dapat meningkatkan praktik perataan laba demi memenuhi harapan pemegang saham maupun kreditur yang tertarik dengan laba yang stabil. Sedangkan semakin tinggi tingkat utang dibandingkan ekuitas menunjukkan tingginya tingkat kepercayaan kreditur dan dapat menurunkan kecenderungan praktik perataan laba dengan menyajikan laporan keuangan yang berkualitas.

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