cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tonni Limbong
Contact Email
tonni.budidarma@gmail.com
Phone
+6281267058001
Journal Mail Official
info@ust.ac.id
Editorial Address
Jl. Setiabudi No. 479 F Tanjungsari Medan
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Katolik Santo Thomas
ISSN : 24431079     EISSN : 27158136     DOI : http://dx.doi.org/10.1234/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan, terbit sejak 2015, merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. Jurnal Riset Akuntansi dan Keuangan terbit 2 kali dalam satu tahun yaitu pada bulan Maret dan September .
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 10 No. 1 Tahun 2024" : 8 Documents clear
ANALISIS PENGARUH AKUNTABILITAS DAN TRANPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH KOTA BATAM Pangaribuan, Jonner; Situmorang, Haneessa Hana
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3519

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah Kota Batam. Instrument dalam penelitian ini adalah kuesioner yang disebarkan langsung kepada responden. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling dengan criteria sampel yaitu Camat, Sekretaris Camat, Kasubbag Keuangan dan Program serta Staff yang memiliki pengalaman kerja lebih dari 5 tahun.. Instrument dalam penelitian ini adalah kuesioner yang disebarkan langsung kepada responden. Metode analisis data yang digunakan dalam penelitian ini adalah Uji Kualitas Data, Uji Asumsi Klasik, Analisis Regresi Linier Berganda dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan keuangan berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah Kota Batam. Begitu pula dengan transparansi pengelolaan keuangan, berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Dalam hal ini, semakin tinggi tingkat akuntabilitas dan transparansi pengelolaan keuangan maka kinerja pemerintah daerah juga akan semakin baik. Dengan meningkatkan akuntabilitas dan transparansi pengelolaan keuangan seluruh unit yang ada diharapkan dapat meningkatkan kinerja pemerintah daerah dalam rangka mendorong terciptanya pemerintahan yang baik.
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Tambunan, Cristin Octavia; Saragih, Joana L.
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3520

Abstract

This study aims to research and discuss whether or not there is an influence of deferred tax assets and deferred tax expenses on earnings management with the object of research being property and real estate companies listed on the Indonesia Stock Exchange in the 2019-2022 period. In this research, data is used using annual financial report data obtained from the site www.idx.com. By using a purposive sampling technique, 13 companies were obtained which were used as the final sample in this research. The analytical method used in this research uses the Multiple Linear Regression Analysis method. This research shows that deferred tax assets have a positive and significant effect on earnings management. This can be seen from the partial test that has been carried out where Tcount > Ttable (2.367 > 1.66088) with a significance of 0.020 < 0.05 and deferred tax expense has a positive and significant effect on earnings management. This can be seen from the spatial test that has been carried out where Tcount > Ttable (8.616 > 1.66088) with a significance of 0.000 < 0.05. The coefficient of determination of the independent variables deferred tax assets and deferred tax expense on the dependent variable earnings management is 51.8%.
PENGARUH NET PROFIT MARGIN, PROFIT GROWTH DAN WORKING CAPITAL TURNOVER TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BEI PERIODE 2020-2022 Purba, Imelda Rimenda; Mahendra, A.; Shalini, Witya
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3521

Abstract

The aim of this research is to obtain empirical evidence of the influence of the variables Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) on stock prices in automotive companies and their components in the 2020-2022 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all automotive companies and their components listed on the IDX in the 2020-2022 period. The sample in this study was 13 companies that met the criteria. The sampling technique in this research used purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and using SPSS version 23 tools. The results of this study show that the variables Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) have a partial influence to Stock Prices. Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) simultaneously influence stock prices.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN PERIODE 2017-2021 Manurung, Seprita; Sembiring, Sabeth
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3522

Abstract

This study aims to determine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in the Regencies/Cities Government of South Sumatra Province for a period 2017-2021. The sample of this study is the entire population consisting of 17 districts/cities with a 5 year study period. The research method used is quantitative using secondary data sourced from the APBD Realization Report obtained from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The analysis technique used is descriptive statistical analysis then classical assumption testing and finally hypothesis testing. Partially it shows that Regional Original Income has a positive and significant effect on Capital Expenditure. The General Allocation Funds have no effect on Capital Expenditure. Simultaneous it shows that Local Own Revenue and General Allocation Fund have a positive and significant effect on Capital Expenditure.
PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PADA PT MULTI BINTANG INDONESIA Tbk TAHUN 2012-2021 Sembiring, Yan Christin Br; Sitanggang, Sridesi
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3523

Abstract

This study aims to determine the Effect Of Profitability And Operating Costs On Corporate Income Tax At PT Multi Bintang Indonesia Tbk In 2012-2021. This study uses secondary data taken from the income statement of PT Multi Bintang Indonesia Tbk through the company's official website. The population used is the quarterly income statement in 2012-2021. The sampling method used in this study was purposive sampling method and 39 samples were obtained which became the object of research. The analysis method used is multiple linear regression equations using the SPSS program. From the test results using SPSS, it is known that the coefficient of determination (R Square) is 0.966 or 96.6%, which means that profitability and operating costs together affect corporate income tax by 96.6%. Based on the results of the t test, it can be concluded that (1) profitability has a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021. (2) operating costs have a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021. And based on the F test, it is concluded that profitability and operating costs simultaneously have a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021.
PENGARUH DANA PERIMBANGAN BELANJA MODAL DAN FISCAL STRESS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN/KOTA PROVINSI SUMATERA UTARA Padang, Novi Natalia; Padang, Wendi Suprapto
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3524

Abstract

The purpose of this study was to determine and analyze the effect of balancing fund, capital expenditures and fiscal stress on the financial performance of local governments in the districts/cities of North Sumatra Province. The population for this study is the districts/cities of North Sumatra Province, consisting of 33 districts/cities with the observation years 2014 to 2021. The type of sample uses a saturated sample where the population is the sample. The data is processed using the panel data regression statistical test method. The results of this study prove that balancing funds, fiscal stress have a positive and significant effect on the financial performance of local governments in the districts/cities of North Sumatra Province. Meanwhile, capital expenditure has no effect on the financial performance of local governments in the districts/cities of North Sumatra Province.
PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Parhusip, Poltak Theodorus; Sitanggang, Abdonsius; Purba, Antonius M.; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3525

Abstract

This research aims to empirically determine the impact of liquidity ratio, leverage ratio, and activity ratio on profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange. The study involves ten pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2019-2021 as the sample. Secondary data using documentation techniques were employed for the study, and the data analysis utilized multiple linear regression.. The research results revealed a multiple linear regression equation: Y = -93.825 + .217X1 – 0.703X2 + 0.606X3. According to the t-test, each ratio individually has a significant influence on profit growth. In other words, these three ratios collectively contribute significantly to understanding the factors influencing profit growth in pharmaceutical companies on the Indonesia Stock Exchange. The F-test indicates that simultaneously, liquidity ratio, leverage ratio, and activity ratio have a significant impact on profit growth in pharmaceutical companies. This suggests that liquidity ratio, leverage ratio, and activity ratio collectively influence profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange. The coefficient of determination, with a value of 0.655, implies that 65.5% of the variance in profit growth can be explained by these three ratios, while the remaining 34.5% is attributed to other factors. For future research, it is recommended that researchers increase the sample size and incorporate additional variables to obtain a more comprehensive and accurate analysis.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWBAN SEBAGAI PENILAIAN KINERJA MANAJERIAL PADA CV. BERKAT TAGU SEJAHTERA Silalahi, Evelin Roma Riauli; Lumban Gaol, Romasi; Sinuhaji, Oktavia Veronika Br
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3526

Abstract

This research aims to determine the application of accountability accounting to managerial performance appraisal on CV. Berkat Tagu Sejahtera. Meanwhile, data collection is carried out by library research and field research techniques. The population in this research is financial statements and information on the application of accountability accounting. The samples in this research are the company's 2020 financial statements and secondary data such as organizational structure, budget, cost classification, accounting system and accountability report on CV. Berkat Tagu Sejahtera. The method in this research uses qualitative descriptive methods. The results of this study show that the application of accountability accounting on CV. Berkat Tagu sejahtera most of it has been applied by CV. Berkat Tagu Sejahtera, there are some that are not in accordance with accountability accounting theory, including: 1). In the organizational structure of CV. Berkat Tagu Sejahtera, the placement of every responsibility center in every section of the company has not placed it well enough. 2). In the classification of CV. Berkat Tagu Sejahtera costs, it has not separated between controlled and uncontrolled costs in the accountability report, so that the costs incurred have not been efficient. 3). In the classification of account code CV. Berkat Tagu Sejahtera, it has not linked it to any accountability center in the company. 4). On the CV Berkat Tagu Sejahtra accountability report on the realization of revenues and costs did not reach the targets that had been set. And in the performance appraisal of CV. Berkat Tagu Sejahtera, it has not conducted an evaluation and investigation in the managerial performance appraisal stage so that the application of accounting is responsible for the managerial performance appraisal on CV. Berkat Tagu Sejahtera, it has not run well because it has not been maximized in implementing accountability accounting according to existing accountability accounting theory.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 11 No. 1 Tahun 2025 Vol 10 No. 2 Tahun 2024 Vol 10 No. 1 Tahun 2024 Vol 9 No. 2 Tahun 2023 Vol 9 No. 1 Tahun 2023 Vol 8 No. 2 Tahun 2022 Vol 8 No. 1 Tahun 2022 Vol 7 No. 2 Tahun 2021 Vol 7 No. 1 Tahun 2021 Vol 6 No. 2 Tahun 2020 Vol 6 No. 1 Tahun 2020 Vol 5 No. 2 Tahun 2019 Vol 5 No. 1 Tahun 2019 Vol 4 No. 2 Tahun 2018 Vol 4 No. 1 Tahun 2018 Vol 3 No. 2 Tahun 2017 Vol 3 No. 1 Tahun 2017 Vol 2 No. 2 Tahun 2016 Vol 2 No. 1 Tahun 2016 Vol 1 No. 2 Tahun 2015 Vol 1 No. 1 Tahun 2015 More Issue