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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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PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, REPUTASI KAP, DAN OPINI AUDITOR TERHADAP AUDIT DELAY tono, suhar; Anatassya, Anatassya; Hakim, Lukman; Yanti, Vera Agustina; Kuspriyono, Taat
Jurnal Riset Akuntansi Vol 15 No 2 (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.v15i2.10771

Abstract

Informasi mengenai laporan keuangan perusahaan yang disampaikan tepat waktu, akuntabel, dan sudah melalui proses audit merupakan aset yang berharga bagi para investor dan memiliki manfaat yang signifikan dalam memperbaiki reputasi perusahaan. Agar audit tidak terlambat, perusahaan akan melakukan segala upaya sebaik mungkin. Banyak faktor yang menyebabkan keterlambatan dalam audit laporan keuangan. Penelitian ini bertujuan untuk mengevaluasi dampak penundaan audit pada 16 perusahaan yang beroperasi di sektor perdagangan antara tahun 2018 dan 2021 dengan mempertimbangkan faktor-faktor seperti keuntungan, usia perusahaan, reputasi Kantor Akuntan Publik (KAP), dan opini audit yang diberikan. Riset ini menggunakan teknik uji regresi linear berganda, serta mengaplikasikan uji hipotesis seperti uji R, uji T, dan uji F. Dalam analisis ini, ditemukan bahwa tingkat profitabilitas dan jumlah tahun beroperasi perusahaan tidak memiliki pengaruh yang signifikan terhadap keterlambatan audit. Reputasi Kantor Akuntan Publik (KAP) serta opini auditor secara negatif berdampak signifikan terhadap audit delay. Kata kunci: Profitabilitas, umur perusahaan, reputasi KAP, opini audit, audit delay
DETERMINASI KOMPENSASI KERUGIAN FISKAL DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE Widilestariningtyas, Ony; Kristina, Entin
Jurnal Riset Akuntansi Vol 15 No 2 (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.v15i2.11013

Abstract

Tax is a burden that will reduce net profit so companies will look for ways to minimize the tax burden and one of the actions is through Tax Avoidance. Companies that experience losses can encourage Tax Avoidance, especially in mining companies. This study aims to determine compensation for fiscal losses and sales growth for Tax Avoidance in four (4) mining companies listed on the Indonesia Stock Exchange in 2015-2022. The data analysis method used is multiple linear regression analysis with SPSS version 23. The results of this study indicate that partially the variable compensation for fiscal losses and sales growth has a significant positive effect on Tax Avoidance.
PENERAPAN TARGET COSTING DALAM PENGENDALIAN BIAYA PRODUKSI PADA PT CAHAYA TIMUR GARMINDO Karisma, Elma; Sedya Utami, Erni Unggul; Karunia, Anita
Jurnal Riset Akuntansi Vol 15 No 2 (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.v15i2.11017

Abstract

Target Costing is a system that is used to determine the cost of the product as desired as a standard in determining the selling price of the product. This is used so that the company can obtain profits according to the target as well as an effort to control production costs for a product. The purpose of this research is to find out the results of calculating production costs using the target costing method as an effort to control production costs. Data collection techniques used are observation, interviews, library research, and documentation. The data analysist techniques use is quantitative descriptive analysis by going through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the target costing method can be applied to PT Cahaya Timur Garmindo as a means of controlling production costs. By calculating target costing and doing value engineering, the company can save IDR 3,035,485,740. Thus the company is able to achieve the desired profit of 28% of production in the third quarter of 2022. Keywords: target costing, production cost control, production cost
DETERMINASI DALAM PENDETEKSIAN KECURANGAN Surtikanti, Surtikanti; Supriyanto, Joko; Suryana, Nanang; Azbi, Raihan Muhammad
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): 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.v16i1.5975

Abstract

This study aims to find out how the factors possessed by an auditor are professional skepticism, independence and competence in fraud detection. The research methods used in this study are descriptive and verifiable methods with a quantitative approach. The population in this study are 139 auditors who works in the 13 public accounting firms in Bandung. The sample used in this study amounted to 40 auditors with sample collecting techniques using the non-probability sampling technique with the method used purposive sampling which means the sampling technique is based on certain criteria. Data analysis methods in the study use linear regression, determinations, corelation coefficiencies, and hypothesis testing with the help of SPSS 23.0. Results have shown that professional skepticism, independence and competence have a positive and significant impact on fraud detection. Keywords: Professional Skepticism, Independence, Competence, Fraud Detection
EXPLORING HUMAN CAPITAL DALAM TINGKAT PENDIDIKAN PERAN APLIKASI SISTEM INFORMASI AKUNTANSI MENGATASI DETEKSI FRAUD PADA APLIKASI SHOPEE Hertati, Lesi; Yadiati, Winwin
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): 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.v16i1.11457

Abstract

This research aims to explore the importance of human capital such as level of education, understanding and expertise in order to detect fraud in accounting information system software in order to detect fraud. The success of an accounting information system in detecting and preventing fraud does not only depend on technology, but also on the quality of human resources involved in the use, management and development of the system. This study uses descriptive and verification analysis of the role and contribution of human capital, such as knowledge, skills and attitudes, in increasing users of accounting information systems related to fraud detection in the Shopee application. Data was collected through interviews with Indo Global Mandiri University students who use Shopee. The analytical tool used in this research is SEM PLS. The research results prove that understanding of finance, knowledge of information technology, and high analytical skills of human resources can detect fraud in the Shopee application. The research results prove that human capital can be the key to success in increasing the level of education related to accounting information systems that focus on fraud detection in the Shopee application. The role of effective human capital is to increase resilience to potential fraud risks in an increasingly complex business environment.
GROWTH OPPORTUNITY, FIRM SIZE, FINANCIAL DISTRESS DAN KEPUTUSAN HEDGING Daniati, Devi Ratna; Adiwibowo, Akhmad Sigit
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): 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.v16i1.11750

Abstract

This study aims to determine the effect of Growth Opportunity, Firm Size, and Financial Distress on Hedging Decisions in Property and Real Estate Sector companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used is quantitative associative using secondary data. The sample selection was based on purposive sampling method, so that the samples obtained were 48 (fortyeight) companies. The data analysis technique used is logistic regression analysis, with data processing using the Eviews 12 for student program. Hypothesis testing in this study used the Likelihood Ratio Statistics (LR Statistics) test and the z-statistics test. The results of the Likelihood Ratio Statistics (LR Statistics) test show that the variables of Growth Opportunity, Firm Size, and Financial Distress together have an effect on hedging decisions. The results of the z-statistics test show that Firm Size has an effect on hedging decisions, while the Growth Opportunity and Financial Distress variables have no effect on hedging decisions.
DINAMIKA PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN ARGIKULTUR DI INDONESIA Hamzah, Amir; Nurhayati, Neni; Hafifah, Nurul
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): 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.v16i1.11916

Abstract

In the context of global business dynamics and transparency demands, disclosing biological assets in financial statements becomes crucial for companies to navigate the complexities of evaluating and adapting to international accounting standards. This research aims to analyze the factors influencing the disclosure of biological assets. The research methodology employed is descriptive and verificative, focusing on agricultural companies listed on the Indonesia Stock Exchange. The population comprises annual reports from agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 41 companies multiplied by the years, resulting in 164 data points. The sampling technique used is purposive sampling, with a sample size of 27 companies from 2018 to 2021, amounting to 108 observation data points. The data analysis technique involves classical assumption tests, panel data regression, determination coefficient tests, and hypothesis testing using Eviews software. The results indicate that, partially, the intensity of biological assets and managerial ownership significantly positively affect the disclosure of biological assets, while profitability has a significant negative impact on the disclosure of biological assets.. Keywords: Intensity of biological assets, managerial ownership, profitability, disclosure of biological assets
ANALISIS TEKNOLOGI BLOCKCHAIN PADA CYBERSECURITY DI BIDANG AKUNTANSI: SISTEMATIK LITERATUR REVIEW Alvina, Yulianissa; Sridayanti, Wiska; Azzahra, Nabila
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): 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.v16i1.12097

Abstract

In the digital era, cybersecurity has become a primary focus due to increasingly complex threats. Blockchain technology, promising high levels of security, has garnered attention in the field of cybersecurity and opened up new opportunities in the world of accounting. However, the success of blockchain-based accounting practices also raises concerns related to overall security. This research utilizes a Systematic Literature Review (SLR) to understand the integration of blockchain in safeguarding data security, particularly in the context of accounting. The research findings indicate that the Internet of Things (IoT) is a primary focus within the theme of blockchain in cybersecurity, with a positive impact on the efficiency and accuracy of financial data management. However, vulnerabilities to Distributed Denial of Service (DDoS) and Sybil Attacks in blockchain technology underscore the need for innovation in developing more robust security solutions in the field of accounting. Therefore, the implications of this research are to support the development of proactive blockchain security solutions against dynamic cyber threats, ensuring the integrity of financial data and the sustainability of company operations in an increasingly advanced digital era.
MORAL PAJAK, EGOISME WAJIB PAJAK, DAN PENGHINDARAN PAJAK Hidayatulloh, Amir; Khasanah, Uswatun; Fikrianoor, Kahfi
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): 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.v16i1.12289

Abstract

This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents. The sample for this research is individual taxpayers in Indonesia who have a NPWP. The number of respondents to this research was 350 respondents from 11 provinces in Indonesia. This research data analysis uses Partial Least Square with the help of the WarpPLS tool. This research obtained results that tax morals, taxpayer egoism influence tax avoidance. Apart from that, this research also obtained results that the influence of tax morals on tax avoidance is not mediated by taxpayer egoism.
STRATEGI CERDAS DI PASAR PROPERTI INDONESIA: PENGHINDARAN PAJAK, KEUNTUNGAN, DAN PERSEDIAAN DI BEI (2018-2022) Astuti, Wati Aris; Nafis, Silmi Nur Fathiyyah
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): 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.v16i1.12482

Abstract

Tax evasion is common in various sectors, including the property industry in Indonesia. This practice can be carried out through manipulation of financial reports, exploiting legal loopholes, or placing investments in areas with lower taxes. This research focuses on the impact of profitability and inventory intensity on tax avoidance in the property and real estate sector. The sample was selected from property and real estate companies listed on the Indonesia Stock Exchange, taking into account the criteria of financial data availability, reporting consistency and adequate industry representation. The research results show that profitability and inventory intensity have a significant influence on tax avoidance in this sector. These findings provide important insights for financial practitioners and regulators in developing more effective and fair tax policies. With a better understanding of the factors that influence tax avoidance, regulators can design more careful policies to prevent practices that harm state tax revenues and create equality in the tax system.

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