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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 NARSISME CEO, UKURAN DEWAN (KOMISARIS), DIREKTUR PEREMPUAN, KESULITAN KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Widijaya, Widijaya; Putra, Darma Pratama
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.v8i1.449

Abstract

Examining the influence of CEO narcissism, board size (commissioners), the presence of female directors, financial distress, and company size on corporate tax avoidance is the purpose of this study, where 491 annual reports of companies listed on the IDX in 2018-2022 were analyzed. The data analysis process includes the use of descriptive statistics, hypothesis testing, F-test, and Adjusted R-squared test. The research findings show that there is no significant influence between CEO narcissism and board size (commissioners) on tax avoidance, invalidating the proposed hypothesis. On the other hand, the presence of female directors was shown to have no significant effect, indicating women's tendency to make careful decisions. In addition, no effect was found on financial distress and tax avoidance, meaning that companies with difficulties are more likely to follow strict tax rules. However, a significant effect was found on company size and tax avoidance, meaning that the opportunity for tax avoidance is greater for larger companies.
THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, GROWTH OPPORTUNITIES AND PROFITABILITY ON ACCOUNTING CONSERVATISM WITH LEVERAGE AS A MODERATING VARIABLE Dawsaryan A.S, Muhammad Rifkan; Abdani, Fadlil
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.v8i1.451

Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, growth opportunities, and profitability on accounting conservatism with leverage as a moderating variable in technology companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative descriptive method using secondary data obtained through the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The sample of this study included a total of 46 technology companies and those that met the criteria were 12 companies for the period 2021-2023. The analysis method used is panel data regression with a moderation model. The results of hypothesis testing from this study prove that growth opportunities and profitability have a significant effect on accounting conservatism. Institutional ownership affects accounting conservatism but is not significant. While managerial ownership shows an influence even though it is not significant. Leverage can significantly influence management and institutional ownership on accounting conservatism, but cannot moderate the effect of growth opportunities and profitability on accounting conservatism.
PENGARUH KUALITAS PELAYANAN KEPADA KEUNGGULAN BERSAING MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING DI JUICECOVERY LAMPUNG Putri, Meilisa; Alam, Iskandar Ali
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.v8i1.459

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.
PENGARUH TAX MINIMIZATION DAN AUDIT TENURE TERHADAP TRANSFER PRICING DENGAN FIRM SIZE SEBAGAI VARIBEL PEMODERASI Ardiyanti, Anita; Dirvi Surya Abbas; Nur Amanah Yulianti; Adelia Zulfa Marshanda; Putri, Wulia Sabrina
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.v8i1.443

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh tax minimization dan audit tenure terhadap transfer pricing dengan firm size sebagai variabel pemoderasi yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2021. Sampel yang digunakan dalam penelitian ini dipilih menggunakan metode purposive sampling berdasarkan beberapa kriteria yang sudah ditentukan dan menghasilkan 23 sampel perusahaan dengan 115 data observasi. Metode analisis data menggunakan analisis regresi data panel yang diuji menggunakan software Eviews 12. Metode pengujian hipotesis menggunakan tingkat signifikansi sebesar 5%. Hasil penelitian menunjukkan bahwa hanya variabel audit tenure yang terbukti berpengaruh negatif terhadap keputusan perusahaan dalam melakukan praktik transfer pricing, sedangkan variabel tax minimization tidak berpengaruh terhadap keputusan perusahaan dalam melakukan praktik transfer pricing. Firm size mampu menurunkan pengaruh audit tenure terhadap transfer pricing. Firm size tidak mampu memoderasi pengaruh tax minimization terhadap transfer pricing. Kata Kunci : Tax Minimization, Audit Tenure, Firm Size, Transfer Pricing
FAKTOR KEUANGAN PREDIKTOR FINANCIAL DISTRESS Alviani, Erika; 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.v8i1.450

Abstract

This study investigates the influence of profitability, liquidity, leverage, operating cash flow, and sales growth on financial distress, measured by the Z-Score, among Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. A sample of 63 companies was selected through purposive sampling, yielding 189 observations over three years. Employing a quantitative approach with multiple linear regression, the data met all classical assumption tests. Results show profitability and liquidity positively impact financial health, while leverage negatively affects it, increasing financial distress. However, operating cash flow and sales growth showed no significant effects. These findings provide insights for stakeholders in identifying key determinants of financial health to support strategic decision-making.
DETERMINAN PENGGELAPAN PAJAK OLEH WAJIB PAJAK ORANG PRIBADI Putri, Kavita Istitania Tri Buana; Hidayatulloh, Amir
Jurnal Riset Akuntansi Politala Vol 8 No 2 (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.v8i2.309

Abstract

The aim of this research is to analyze the determinants of tax evasion committed by individual taxpayers. The population of this research is individual taxpayers in Sleman Regency. Meanwhile, the sample for this research is individual taxpayers in Sleman Regency who have a NPWP. The sampling technique used purposive sampling, the criteria were (1) Muslim, and (2) not an employee. Data was collected by distributing questionnaires directly to respondents who met the criteria. The number of respondents to this research was 35 respondents. The data analysis technique for this research uses multiple linear regression analysis with the help of SPSS. This research found that tax evasion was not influenced by money ethics, materialism, intrinsic religiosity, extrinsic religiosity, and gender.
PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORT TERHADAP FIRM VALUE Raihan Aryana Putra; Dila Angraini
Jurnal Riset Akuntansi Politala Vol 8 No 2 (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.v8i2.363

Abstract

This research aims to examine the influence of Good Corporate Governance and Sustainability Report on Firm Value (Price Book Value). This research uses secondary data with a sample of Sri-Kehati Index companies during the 2018-2022 period. The index used in collecting Good Corporate Governance data uses the percentage of independent commissioners and the number of audit committees. The Sustainability Report uses the 2018 Global Reporting Initiative (GRI) Standards. Sampling was carried out using the purposive sampling method. This research uses a sample of 51 company financial reports and Sustainability Reports. The data analysis method used in this research is the panel data regression method using Eviews version 12 software to process the data. Simultaneous test results prove that Good Corporate Governance proxies for the Independent Commissioner and Audit Committee and the Sustainability Report have a significant effect simultaneously. The partial test results prove that Good Corporate Governance as a proxy for Independent Commissioners has no effect on Firm Value. Meanwhile, the Good Corporate Governance proxy of the Audit Committee has a positive effect on Firm Value and the Sustainability Report has a negative effect on Firm Value.
PENGARUH KESADARAN LINGKUNGAN DAN GREEN TRANSPORTATION TERHADAP DAMPAK PEREKONOMIAN Makatita, Grace Gloria; Ratuna, Maharani; Pertiwi, Dian; Syahzuni, Barlia
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.v8i1.428

Abstract

This Research Aims To Analyze The Influence Of Environmental Awareness And Green Transportation On Economic Impacts. This Research Was Conducted In Kebon Jeruk District, West Jakarta City, Involving 100 Respondents Selected Using The Purposive Sampling Method. The Research Results Show That Environmental Awareness And Green Transportation Simultaneously Influence The Economic Impact. Individually, These Two Variables Also Have A Significant Positive Influence On The Economic Impact. Implementation Of Green Transportation Can Improve Air Quality And Community Welfare. However, To Achieve Optimal Results, Effective Collaboration Between Government, Industry, And Society Is Needed. This Research Provides Implications For Policymakers And Stakeholders To Strengthen The Promotion And Implementation Of Sustainable Transportation To Maximize Positive Economic Impacts.
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Fransiska, Yusviuna Elsa; Mulyani, Sri; Susanti, Diah Ayu
Jurnal Riset Akuntansi Politala Vol 8 No 2 (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.v8i2.436

Abstract

This research was conducted to examine the effect of good corporate governance, financial performance, and tax avoidance on firm value in industrials sector companieslisted on Indonesia Stock Exchange in 2019-2022. This research is a type of quantitative research. The populations in the research is industrials sector companies listed on the IDX in 2019-2022. The method used in selecting sample in this research is purposive sampling with a sample size of 51 research data. The data analysis technique used in thiss research is panel data regression with Eviews 12. Based on the research resulta, it show managerial ownership, audit committee, and return on assets has a positive effect on firm value. However, tax avoidance has a negative effect on firm value.
PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, MEKANISME BONUS, DAN INTANGIBLE ASET TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI Yaramah, Wati; Abbas, Dirvi Surya; Wibowo, Maharani Nur Restu; Setiawan, Miyah Maulidah; Lindeawati, Putri
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.v8i1.446

Abstract

The purpose of this study is to determine the effect of profitability, tunneling incentives, bonus mechanisms, and intangible assets on transfer pricing with taxnminimization as a moderating variable in Consumer Non-Cyclicals sub-sectormcompanies listed on the Indonesia Stock Exchange (IDX). The research time periodnused was 5 years, namely the period 2018 – 2022. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the IndonesianStock Exchange website. The analytical method used is panel data regression analysis. The results of the study show that the bonus and intangible asset mechanisms have an effect on transfer pricing. Tax minimization is able to moderate the effect of inventive tunneling on transfer pricing, but cannot moderate the effect of profitability, bonus mechanisms, and intangible assets. Profitability, bonus mechanisms and intangible assets together have an influence on transfer pricing.

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