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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 16 Documents
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Search results for , issue "Vol 9 No. 1 Tahun 2023" : 16 Documents clear
PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX PLANNING Saragih, Afni Eliana; Sembiring, Yan Christin Br; Purba, Maria Rani Fransiska Br
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2451

Abstract

This study aims to examine the effect of leverage, profitability, company size and the proportion of institusional ownership on tax planning in basic indusrtrial and chemical companies listed on Indonesia Stock Exchange (IDX) in the period of year 2018-2021. The sampling technique was purposive sampling in accordance with predetermined criteria, in order to obtain 27 sample companies with a research period of 4 years, so that the total sample data was 108 data. Based on the results of multiple linear regression analysis, it can be concluded that leverage has a positive and insignificant effect on tax planning. Profitability has a negative and insignificant effect on tax planning. Company size has a positive and significant effect on tax planning. The proportion of institutional ownership has a positive and insignificant effect on tax planning
PENGARUH ARUS KAS OPERASI, MODAL KERJA DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017–2020 Silalahi, Esli; Lumbanbatu, Arni D.K.
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2452

Abstract

This study aims to analyze the effect of operating cash flow, working capital (cash turnover) and liquidity (Current Ratio) on stock returns in Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2017-2020 . The population in this study were 175 manufacturing companies. The sampling technique used was purposive sampling based on certain criteria, in order to obtain a sample of 34 companies with a research period of 4 years. The data analysis technique used is multiple linear regression analysis. Hypothesis testing uses the t test and F test with a significance level of 5%.The results of the t-test study show that operating cash flow has a positive and significant effect on stock returns, working capital (cash turnover) has a positive and significant effect on stock returns, and liquidity (current ratio) has a positive and significant effect on stock returns in manufacturing companies listed on Indonesia Stock Exchange Period 2017-2020.The results of the F test show that operating cash flow, working capital (cash turnover) and liquidity (current ratio) have a positive and significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DI KOTA PEMATANG SIANTAR Malau, Eve Ida; Sumaizar, Sumaizar
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2453

Abstract

ABSTRACT This research aims to determine and analyze the effect of original local revenue (PAD) on the capital expenditure of Pematang Siantar city. The data used in this research is time series data regarding original local revenue and capital expenditure of Pematang Siantar city in 2011-2022. Data analysis methods consist of simple linear regression analysis, t-test, and analysis of the coefficient of determination. From the simple linear regression analysis is obtained Y = 25.019 + 1.276X.. The constant value of 25.019 means that if the original local revenue is constant, the capital expenditure of Pematang Siantar city is 25.019. The original local revenue regression coefficient shows a positive effect on capital expenditure of 1.276. From the results of the t-test is explained that t count > t table (2.054 > 1.812) where original local revenue affects capital expenditure. From the analysis of the coefficient of determination is known that original local revenue influences the capital expenditure of Pematang Siantar city by 29.7% and the other 70.3% is influenced by other factors other than original local revenue.
PENGARUH STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 Silalahi, Evelin Roma Riauli; Sihotang, Helena; Nainggolan, Veronika
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2455

Abstract

This study aims to determine the effect of capital structure (Longterm Debt to Asset Ratio and Debt to Equity Ratio) on corporate income tax payable in retail trading sub-sector companies listed on the Indonesian stock exchange in 2017-2020. The sample in this study was obtained by purposive sampling with a sample of 10 companies. The data collection technique used in this research is documentation. The analytical method used is multiple linear regression equation using SPSS 22. From the results of the SPSS test, it is known that the coefficient of determination (R square) is 0.421. This means that the capital structure (Longterm Debt to Asset Ratio and Debt to Equity Ratio) together affects the corporate income tax payable, which is 42.1%. Based on the results of multiple linear regression analysis, it can be concluded that the Longterm Debt to Asset Ratio has a significant negative effect on corporate income tax payable and the Debt to Equity Ratio has an insignificant positive effect on corporate income tax payable in retail trading sub-sector companies listed on the Indonesia Stock Exchange in 2017 -2020.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Purba, Imelda R.; Mahendra, A.
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2456

Abstract

The purpose of this study is to obtain empirical evidence that there is an influence between the variables of profitability, liquidity, and leverage on bond ratings in property and real estate companies in the 2019-2021 period.. This type of research is quantitative research. The data used in this study is secondary data. The population in this study includes all property and real estate companies listed on the IDX in the 2019-2021 period. The sample in this study were 10 companies that met the criteria. The sampling technique in this study used purposive sampling. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and by using the SPSS version 25 tool. The results of this study indicate that the variables of profitability, liquidity, and leverage partially and simultaneously affect bond ratings.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN BELANJA MODAL PADA KABUPATEN HUMBANG HASUNDUTAN TAHUN 2017-2021 Saragih, Joana L.; Lumban Gaol, Ruminta
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2457

Abstract

This study aims to determine the effect of economic growth, local revenue and general allocation funds on the allocation of capital expenditures in Humbang Hasundutan district in 2017-2021. The data collection technique used is documentation technique. The data analysis technique used is multiple linear regression analysis technique, namely to determine the relationship between the independent variable and the dependent variable.The results of this study partially show that economic growth has no significant positive effect on capital expenditures. This is indicated by the value of t arithmetic < t table where 0.512 < 1.687 with a significance level of 0.611 > 0.05, local revenue has a significant positive effect on capital expenditure. This is indicated by the value of tcount 0.949> ttable 1.687 with a significant value of 0.048 <0.05, general allocation funds have an insignificant negative effect on capital expenditure. This is indicated by . tcount -0.545 < ttable 1.687 with a significant value of 0.589 > 0.05. Simultaneously, economic growth, local revenue and general allocation funds have no significant effect on capital expenditure, this is indicated by a significant value of 0.778 > 0.05 and Fcount 0.366 < Ftable 2.852.
PENGENDALIAN PERSEDIAAN PUPUK DENGAN TEKNIK PPB (PART PERIOD BALANCING) (STUDI KASUS PT. PERKEBUNAN MILANO SEI DAUN DESA PENGARUNGAN KECAMATAN TORGAMBA KABUPATEN LABUHAN BATU SELATAN) Pangaribuan, Jonner; Lumbantoruan, Ivan Rivaldi
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2458

Abstract

This study aims to determine the optimal inventory and minimal costs with the PPB (Part Period Balancing) technique at PT. Perkebunan Milano Sei Daun Plantation, Pengarungan Village, Torgamba District, Labuhan Batu Selatan Regency in 2020. The research method used in this study is the documentation method in the form of ordering cost data, storage costs, and data about Lead Time (Waiting Time). The data analysis technique used is the PPB technique method, namely determining the amount of fertilizer inventory, determining ordering and storage costs, determining data on Lead Time and determining the number of economical orders per month (5 months).Based on the calculation of the results of the analysis of fertilizer supplies using the PPB (Part Period Balancing) technique, it was found that fertilizer orders were made according to the fertilizer needs to be used every month with the ability of the workforce in the company to sprinkle Super NPK fertilizer, so that the inventory became zero and there was a cost savings for holding fertilizer supplies. Super NPK. Based on the results of the analysis using the PPB technique, the waiting time (Lead Time) in planning for ordering Super NPK Fertilizer fertilizer orders can be made every mid-month starting from January - May, for ordering NPK Super fertilizer in July - November it can be done every mid-month according to their needs, so that fertilizer does not accumulate in the warehouse which causes fertilizer to petrify due to being stored for too long and the warehouse becomes full. Based on the analysis of the supply of NPK Super fertilizer with the PPB (Part Period Balancing) technique, if fertilizer orders are made every month with 5 orders starting from January - May the company will save storage costs to Rp 59,656,704 which was previously Rp 102,934,651, so the difference is Rp 43,368,947. The company also saves on inventory costs by Rp 135,712,855 which previously was Rp 178,990,810, so the difference is Rp 43,277,955. If the fertilizer order is ordered 5 times, starting in July - November the company will save storage costs of Rp. 67,656,294 which previously was Rp. 137,482,434, so the difference is Rp. 69,826,140. The company also saved inventory costs by Rp 193,531,745 from Rp 263,357,893, so the difference was Rp 69,826,148.
RATIO LIQUIDITY, SOLVENCY AND PROFITABILITY ANALYSIS (CASE STUDY OF PT SUCOFINDO PERSERO MEDAN) Anan , Malesa
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2459

Abstract

This research is a descriptive approach carried out at PT. Sucofindo (Persero) Medan, Jalan Anggada I No. 1, Belawan I, Medan. The type of data in this study is secondary data sourced from PT Sucofindo's official website, namely www.sucofindo.co.id, in the form of financial report data for PT Sucofindo Indonesia Medan from December 2020 to December 2021, which contains a balance sheet and income statement. Techniques for collecting data, including documentation and a review of the literature The data analysis technique uses horizontal analysis techniques and descriptive analysis by comparing the financial statements for some time until development information is found. The purpose of this study was to determine the level of liquidity, solvency, and profitability of PT. Sucofondo (Persero) Medan in the period 2020 to 2021. From the analysis of the financial statements, it was found that the current ratio has increased from 2020 to 2021 by 0.23 times, the quick ratio has increased by 0.25 times, and the cash ratio has increased by 0.57 times. Likewise, the debt ratio also increased by 0.01%, and the debt-to-equity ratio rose by 0.02%. Then the return on assets also rose 0.01%, the return on equity rose 0.02%, the operating profit margin decreased by 0.22%, and the NPM rose 0.17%.
KEPUASAN PELANGGAN NETFLIX DI KOTA MEDAN DIUKUR DENGAN NILAI PELANGGAN, BRAND EXPERIENCE DAN USER EXPERIENCE Tarigan, Miska Irani Br; Siahaan, Renni Novia
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2460

Abstract

Netflix is a digital streaming service provider that offers digital content to its subscribers in the form of television shows, series, films, anime, documentaries, and exclusive content that can be viewed at any time and from any location. The purpose of this research is to determine the impact of customer value, brand experience, and user experience on customer satisfaction with Netflix Digital Streaming Services in Medan City. This study is an associative study, and the data used is quantitative data. This study's population consists of Netflix subscribers in Medan Sunggal District, Medan City. This study included 200 people as samples. Customer Value has a positive and significant effect on customer satisfaction for Netflix subscribers in Medan City, according to the findings of this study, with a regression coefficient of 0.212 and a significance value of 0.028. With a regression coefficient of 0.324 and a significance value of 0.020, Brand Experience has a positive and significant effect on customer satisfaction for Netflix subscribers in Medan City, and User Experience has a positive and significant effect on customer satisfaction for Netflix digital streaming services in Medan City, with a regression coefficient of 0.304 and a significance value of 0.022. Meanwhile, customer satisfaction for the Netflix digital streaming service in Medan City is positively and significantly influenced by Customer Value, Brand Experience, and User Experience.
PERAN AUDIT INTERNAL DALAM MENINGKATKAN TATA KELOLA PERUSAHAAN Padang, Novi Natalia
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2461

Abstract

In the global economy, internal audit is established as an important tool for the proper management of any resource business economy. The main objective of this study is to determine the theoretical level of contribution of internal audit to corporate governance. Furthermore, this study also aims to examine the interaction between various factors of corporate governance, such as the board of directors, audit committee and external auditors, and the internal audit process. The results of this study indicate that internal audit plays an important role in effective corporate governance.

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