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Jurnal Riset Akuntansi Politala
Published by Politeknik Negeri Tanah Laut
ISSN : 27154610     EISSN : 26567652     DOI : https://doi.org/10.34128/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara berkala pada bulan Juni dan Desember setiap tahunnya. Segala artikel yang disajikan merupakan hasil dari penelitian, gagasan konseptual serta review yang belum pernah dipublikasikan sebelumnya. Jurnal Riset Akuntansi yang dikelola oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut telah diterbitkan secara online dan dalam versi cetak. Kedepannya diharapkan dapat menjadi jurnal yang terakreditasi secara nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 215 Documents
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PENGARUH KUALITAS AUDIT, KEKUATAN PENDAPATAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Bernadeta Nadia Septerini; Hendrani, Ai
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.423

Abstract

Increasing the welfare of capital owners or company owners is one of the company's goals, which can be done by increasing firm value. This research aims to test audit quality, earnings power and firm size on the value of companies in the health services industry listed on the Indonesia Stock Exchange between 2019 and 2022. The research model uses a causality design and uses multiple linear regression analysis with sources. secondary data. The sampling technique used was purposive sampling, which included a total of 13 companies and 52 sets of financial report data from the health industry during the period 2019 to 2022. The findings of this research show that the combination of audit quality, firm size and earnings power simultaneously influences firm value. Audit quality does not partially influence firm value, while firm size and earnings power partially influence firm value.
PENGARUH UKURAN PERUSAHAAN DAN MOTIVASI SOSIAL TERHADAP SUSTAINABILITY REPORT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Nofita, Amda Rizqi Dwi; Yanti, Yanti; Puspitasari, Meliana
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.425

Abstract

Sustainability reports are one of the most important company or organizational media. The purpose of this sustainability report is to inform the organization's financial performance as well as the size of the company. This determines the size of a company and determines the openness that can be implemented by a company. The next factor that influences the sustainability report in a company is the social motivation of company management. This research aims to assess the influence of company size and social motivation on sustainability reporting. The research method used is a quantitative method sourced from secondary data. Purposive sampling is the method used in the sampling process. The data processing technique in this research uses SmartPLS software version 3.0. The results of this research show that company size and social motivation have a significant effect on sustainability reports Keywords: Company Size, Social Motivation, Sustainability Reporting
PENGARUH KESULITAN KEUANGAN, KEPEMILIKAN INSTITUSIONAL, OPINI AUDIT DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDIT DELAY Rusmala, Yanisa Intan; Atmini, Sari
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.434

Abstract

This study aims to investigate and obtain the empirical evidence of the effect of financial distress, institutional ownership, audit opinion, and auditor industry specialization on audit delay. This study applies quantitative approach, and involves secondary data of financial reports and audit reports accessed from the Indonesia Stock Exchange portal. The population includes 80 energy companies listed on the Indonesia Stock Exchange in 2020-2022, from which the samples of 21 companies are selected through purposive sampling, resulting in a total of 63 observable data. The results reveal the companies average audit delay of 99 days, which exceeds the reporting time limit. This study proves that audit opinion and auditor industry specialization show a negative effect on audit delay. However, this study does not prove the effect of financial distress and institutional ownership on audit delay.
VALUASI TERPURUK: DAMPAK PANDEMI COVID-19 TERHADAP PER DAN PBV DI 16 PERUSAHAAN LQ45 Indah, Sayekti; Fat, Faizal Amirul
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.437

Abstract

The corona virus pandemic that occurred at the end of 2019 had a very real and broad impact on the global economy. As social distancing policies are implemented, business closures and economic uncertainty increase, many companies are facing major challenges in maintaining their operations and preserving the value of investments. The LQ45 index is the 45 most liquid and large capitalization shares on the Indonesian Stock Exchange. This research will try to analyze the impact of the COVID 19 pandemic on the valuation of companies listed in the LQ45 Index by reviewing changes in PER and PBV values. This research uses a quantitative approach to collect and analyze data statistically. The main data source is taken from the financial reports of LQ45 index companies listed on the Indonesia Stock Exchange. The population in this research is all LQ45 Index companies on the Indonesia Stock Exchange, totaling 45 companies. The samples obtained in this research amounted to 15 companies. The data and results of this research dramatically conclude that the COVID 19 pandemic brought significant uncertainty and adjustments in the market valuation of companies in Indonesia, which was reflected in the decline in PER and PBV after 2020.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAYANAN ADMINISTRASI PADA KANTOR KELURAHAN PULANG PISAU Pasaribu, Muhammad Irvan Yazid Azhar
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.456

Abstract

Public service is an activity carried out in order to fulfill basic needs in accordance with the basic rights of every citizen for an administrative service provided by a service provider related to the public interest. The purpose of this article is to determine the factors that influence the quality of administrative services and the role of the village government in improving the quality of services to the community at the Pulang Pisau Village Office as one of the government agencies that has the authority to provide services. Research using qualitative methods that emphasize the analysis of inductive thinking processes with the dynamics of the relationship between observed phenomena and always using scientific logic. The results of the study show the quality of administrative services at the Pulang Pisau Village Office using the five indicators of the SERVQYAL (Service Quality) model, only one indicator that works well is reliability. This is due to the accuracy of officers, clear service standards and the ability of officers to use aids and officer expertise. However, four indicators that are still not running well are Physical Evidence (Tangible) the quality of service is still low due to the discomfort of the service location and the discipline of service officers, Response (Responsiveness) that officers in the service process are not smooth and timely, Guarantee (Assurance) there are still costs for bureaucracy in service. And empathy (Emparthy) prioritizes personal interests over the interests of service users.
PENERAPAN CORE TAX ADMINISTRATION SYSTEM (CTAS) LANGKAH MENINGKATKAN KEPATUHAN PERPAJAKAN DI INDONESIA Korat, Chevri; Munandar, Agus
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.453

Abstract

This literature review discusses how the implementation process of the Core Tax Administration System (CTAS) in Indonesia. This is an important step for efficiency, transparency and taxpayer compliance. The core tax is a technology-based tax system that is intended to control all tax administration process activities from registration, reporting, payment, collection of all taxes and supervision. Thus, a policy that underlies the implementation of the core tax is expected to be a major breakthrough. The existence of the core tax certainly makes it easier for the public to obtain information, tax reporting and the obligation to pay taxes itself. In addition, the core tax also facilitates control over the economy in various fields that have been quite difficult to overcome such as micro, small businesses, and the digital unit economy in Indonesia. However, in the implementation of this core tax there are several challenges and obstacles that must be faced, including obstacles to technological infrastructure, resistance to change, and data privacy issues. Indeed, with good management and education, the implementation of the core tax provides hope that it can simultaneously increase taxpayer compliance, increase the State Budget, and achieve economic development goals.
BOYCOTT, DIVESTMENT, AND SANCTION (BDS): LABA BERSIH DAN ARUS KAS, TERHADAP HARGA SAHAM PADA PERUSAHAAN TERDAMPAK Rakhmawati, Aida; Amelia, Yuni
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.496

Abstract

This study aims to determine the simultaneous and partial influence of Net Profit and Cash Flow variables on Stock Prices in Primary and Non-Primary Consumer Goods Companies on the Indonesia Stock Exchange Affected by the Israeli Boycott Action for the 2019-2023 period. The population in this study amounted to 287 companies listed on the Indonesia Stock Exchange in the primary and non-primary consumer goods sector. The sample in this study was 6 companies with a purposive sampling method. The type of data used is secondary data in the form of company financial reports published by the Indonesia Stock Exchange and using multiple linear regression analysis techniques. The results of this study indicate that in companies affected by BDS, net profit partially affects stock prices and cash flow does not affect stock prices. Simultaneously, net profit and cash flow affect stock prices.
PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA: STUDI PADA PERUSAHAAN INFRASTRUKTUR, TRANSPORTASI, DAN LOGISTIK Putri, Sanniyah Alya; Andriani, Wiwik; Fontanella, Amy; Zahara, Zahara
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.439

Abstract

This study aims to determine and analyse how free cash flow, financial distress, and investment opportunity set affect earnings management. This study uses the years 2018-2022 with this research sample includes 28 infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange. Purposive sampling is the sampling method used. Coefficient similarity test, descriptive statistical test, classical assumption test, and multiple linear regression analysis are the test procedures performed. According to the results of this study, free cash flow has no effect on earnings management, financial distress has a significant negative effect on earnings management, and investment opportunity set has a significant positive effect on earnings management.
DETERMINAN NILAI PERUSAHAAN Septiani, Indah; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.447

Abstract

The objective of the research is to study and provide evidence about the influence of profitability, leverage, firm size, stock return, and firm growth on the value of firms in the healthcare sector active on the Indonesian Stock Exchange. (BEI). Research is carried out using a causality approach to understand the cause-and-effect relationship between two or more variables. Apply panel data regression with samples of 44 observation data consisting of a combination of cross-section data from 11 companies with time-series data over four years from 2020 to 2023. This research was done using statistical analysis tools. The Fixed Effect Model was chosen through the Chow test and the Hausman test and has met the classical assumption test. The data showed that partial profitability, leverage, firm size, and firm growth did not significantly affect the firm’s value. As for the variable stock return, it can influence the value of firms positively and significantly.
RED FLAGS DALAM MENDETEKSI KECURANGAN: ANALISIS FAKTOR PEMICU FRAUD PADA LAPORAN KEUANGAN Murti, Galuh Tresna; Caesaria, Septia Mitha; Mayasha, Efiearly
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.448

Abstract

This study aims to analyze the factors that have the potential to trigger fraud in financial statements and explore the role of red flags as early indicators of fraud detection. Through a literature review, this study identifies red flags and fraud risk factors that affect audit quality. This literature review covers various perspectives, including international regulations and guidelines such as ISA 240 and SAS 99, as well as empirical studies related to the role of red flags in detecting fraudulent financial reporting. Based on the analysis, red flags play a key role in mitigating the risk of financial information manipulation by detecting financial and operational anomalies that may indicate fraud. The results show that factors such as pressure, opportunity, and rationalization, described in the fraud triangle, contribute significantly to the occurrence of Fraudulent Financial Reporting. This study also underlines the importance of external auditors' knowledge of red flags, which can improve their effectiveness in detecting fraud regardless of demographic factors.

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