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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 183 Documents
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PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023 Pratiwi, Anggi; Solikah, Mar’atus; Sugeng, Sugeng
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to analyze the influence of financial ratios on profit growth. The dependent variable in this research is profit growth, while the independent variable is financial ratios. Data obtained from mining companies in 2019-2023 on the Indonesian Stock Exchange. The sample in this research was 10 companies according to certain criteria. The quantitative research method used is a multiple linear regression analysis technique with a confidence level of 5% to obtain a comprehensive picture of the relationship between one variable and another. The results of the partial test research show that the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) partially have a significant effect on Profit Growth. Based on the results of the simultaneous test, it is known that the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) simultaneously have a significant effect on Profit Growth. It is hoped that the results of this research can be used as a reference for other companies listed on the IDX to pay more attention to financial ratios to increase company profits
ANALISIS PEMERIKSAAN PAJAK DALAM MENINGKATKAN PENERIMAAN PPH PASAL 25 DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT Saragih, Joana L.; Sihotang, Lilis Karlina
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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The purpose of this study was to determine how the tax audit in increasing tax revenue of ITA 25 at KPP Pratama Medan Barat. This research uses qualitative methods. Data collection is done by interview and documentation techniques. The techniques used in this research include descriptive analysis where existing data will be collected and grouped and then analyzed. The results of this research show that the tax revenue of KPP Pratama Medan Barat has decreased and has not reached the specified target. The causes of not achieving the revenue target for the implementation of tax audits at the KPP Pratama Medan Barat are due to uncooperative taxpayers, lack of understanding of taxpayers, limited inspection teams
PENGARUH ROA, DER, CR DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BEI Bitasari, Irna; Puspita, Erna; Astuti, Puji
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to determine the effect of Return On Assets, Debt to Equity Ratio, Current Ratio and Sales Growth on Company Value (PBV). This research uses a quantitative causality approach. The data used is secondary data in the form of financial reports of retail sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The population in the research was 32 companies. The sampling technique used purposive sampling technique, so that 14 companies were obtained as samples. The data analysis technique uses multiple linear regression analysis using IBM SPSS version 25, in the form of classic assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), coefficient of determination test (R²), and hypothesis test (t test and F test) . The results of this research show that partially Return On Assets and Sales Growth have a positive and significant effect on Company Value (PBV), while the Current Ratio and Debt to Equity Ratio have a negative and significant effect on Company Value (PBV). Simultaneously, Return On Assets, Debt to Equity Ratio, Current Ratio and Sales Growth have a significant effect on Company Value (PBV)
PENGARUH CURRENT RATIO, CASH RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KESEHATAN DI BEI Amalia, Ina; Astuti, Puji; Faisol, Faisol
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research is motivated by the fact that the level of net profit of health sector manufacturing companies fluctuates from year to year. This situation indicates that the company's financial performance is inconsistent. Therefore, the aim of the research is to determine the influence of the Current Ratio, Cash Ratio, Debt to Equity Ratio and Net Profit Margin on Performance. Finance. This research uses a causal quantitative approach. The data used is secondary data in the form of financial reports of health sector manufacturing companies listed on the IDX. The sample used was 13 health companies using purposive sampling technique, there were 52 observation units. The data analysis technique uses panel data regression analysis with STATA 17 software, classic assumption tests with multicollinearity tests, heteroscedasticity tests and normality tests. Hypothesis testing was carried out using the t test (Partial) and F test (Simultaneous) with results showing that the Current Ratio, Debt to Equity Ratio and Net Profit Margin partially influenced Financial Performance (ROA), while the Cash Ratio partially had no influence on Performance. Finance (ROA). Simultaneously Current Ratio, Cash Ratio, Debt to Equity Ratio and Net Profit Margin influences Financial Performance (ROA). Companies are expected to be able to optimize the turnover of cash and cash equivalents so that they can produce and increase optimal net profit.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SEKTOR INDUSTRIBARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2018-2022 Sembiring, Yan Christin Br; Ginting, Raumi Julita Br; Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This study aims to examine the effect of Longterm Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER), profitability and operating costs on corporate income tax payable partially and simultaneously. The population in this study, consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2018-2022 with a population of 63 companies. The number of samples was 11 companies in the 5-year research period with 55 observations. Sampling using purposive sampling technique. The analysis method used is descriptive statistical test, classical assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. Using multiple linear regression analysis, hypothesis testing, and determination test using SPSS version 25 to process data. The results of this study indicate that LDAR partially has a negative and significant effect on corporate income tax payable, and DER, profitability, and operational costs partially have a positive and significant effect on corporate income tax payable, while simultaneously LDAR, DER, profitability, and operational costs have a positive and significant effect on corporate income tax payable in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2018-2022.
ANALISIS PENGARUH NPL, CAR, LDR, DAN ROA TERHADAP PENYALURAN KREDIT PADA PT BANK PEMBANGUNAN DAERAH JAWA TIMUR TBK Putri, Elvika Nungki Chintia; Winarko, Sigit Puji; Widiawati, Hestin Sri
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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This research was conducted to analyze the influence of non-performing loans, capital adequacy ratio, loan to deposit ratio, and return on assets on credit distribution at PT Bank Pembangunan Daerah Jawa Timur Tbk. The subject studied was PT Bank Pembangunan Daerah Jawa Timur Tbk and the objects used were financial ratios in the form of Non-Performing Loans, Capital Adequacy Ratio, Loan to Deposite Ratio, and Return on Assets where 32 data were obtained. This type of research is causality research with a quantitative approach. Data analysis techniques use classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests. The program used is IBM Statistical Product and Service Solution (SPSS) Version 23. The results of this research show that partially the NPL and LDR variables have a significant effect on Credit Distribution, while the CAR and ROA variables do not have a significant effect on Credit Distribution. Simultaneously, the NPL, CAR, LDR and ROA variables together have a significant effect on the Credit Distribution variable
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Putri, Wilda Karisma; Puspita, Erna; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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This research is motivated by the fact that stock returns are the main factor desired by investors when carrying out investment activities in the capital market. In before investing, investors should analyze financial performance the company, in order to get the expected return. To assess company’s financial performance, investors can pay attention to factors that can affect stock returns. The aim of this research is to know the infuence of the current ratio, debt to equity ratio, return on assets and earnings per share on stock returns both partially and simultaneously infrastructure sector companies listed on the Indonesian Stock Exchange period 2020-2023. This research uses a quantitative causality approach. Sample in this research, it was obtained using a purposive sampling method based on predetermined criteria, with a population of 57 sector companies infrastructur, and the number of samples that meet the criteria is a 12 companies. The data analysis method used is multiple linier regression analysis with using IBM SPSS Statistics 23 software. Conclusions from the research results these are (1) Current ratio, debt to equity ratio, return on assets and earning per share partially has a significant effect on stock return in the company infrastructure sector listed on the IDX. (2) Current ratio, Debt to Equity Ratio, Return On Assets dan Earning Per Share simultaneously have a significant effect on stock return in infrastructure sector companies that are flat on the Stock Exchange Indonesian Effect.
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA SIONGGANG TENGAH KECAMATAN LUMBAN JULU KABUPATEN TOBA TAHUN 2020-2022 Purba, Imelda Rimenda; Sitanggang, Melva; Gultom, Lamtiur Lidia
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
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This study aims to determine whether the Management of Village Fund Allocation in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022 has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 113 of 2014. The population of this study is the Budget Report and Realization of Village Income and Expenditure in Sionggang Tengah Village, Lumban Julu District, Toba Regency. The sample of this study is the Budget Report and Realization of Village Income and Expenditure in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022. The research methods used are documentation, interview, and questionnaire methods. The data analysis technique used is descriptive data analysis technique. The results of the study on Village Fund Allocation Management in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022 are not in accordance with Permendagri 113 of 2014. Because at the planning stage, the community was not directly involved, and at the accountability stage there were no notice boards or other media that made it easier for the community to find out about the management of allocations and villages. The suggestion that can be given is that it is necessary to involve the village community so that there is an opportunity for strategic ideas from the community to enter, and to create notice boards or other media to make it easier for the community to get information about Village Fund Allocations
PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH DENGAN VOLUME PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Lumbangaol, Romasi; Manik, Riri Swita
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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This study aims to analyze the effect of production costs on net profit and to examine that sales volume is a moderating variable in the relationship between production costs and net profit. The population of the study consists of textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample that met the criteria includes 11 companies over a 5-year observation period, resulting in a total of 55 analysis units. The data analysis techniques used are simple regression analysis and moderated regression analysis (MRA) with an interaction approach, utilizing SPSS version 25 The hypothesis testing results indicate that production costs have a positive and significant effect on the company's profit. Additionally, the interaction test or MRA shows that sales volume, as a moderating variable, can strengthen the moderation of production costs on net profit.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL PADA SIANTAR HOTEL Silalahi, Evelin Roma Riauli; Purba, Rosmeldawati; Naibaho, Pani Romauli Elisabet
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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The purpose of this research is to determine the calculation of the cost of hotel rooms using the Activity Based Costing method and to compare the cost of hotel rooms between the traditional method and the Activity Based Costing method. The population in this study consists of data on direct costs, indirect costs, and other expenses incurred by Siantar Hotel from its establishment in 1913 to the present. The sample in this study is data on direct costs, indirect costs, and other expenses incurred by Siantar Hotel during the year 2023. Data collection was conducted using documentary techniques. The data analysis technique used in this study is descriptive quantitative analysis. The research results show that there is a difference in the cost of rooms, with the Activity Based Costing method resulting in lower costs compared to the traditional method. For President Suite rooms, the difference is Rp. 224,043; for Suite rooms, Rp. 74.188; for Deluxe rooms, Rp. 15.173; for Executive rooms, Rp. 22.652; for Superior rooms, Rp. 19.217; for Standar New rooms, Rp. 77,564; for Standar Single rooms, Rp. 60.205; and for Standar Twin rooms, Rp. 5.565.

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