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Vargo Christian L. Tobing
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INDONESIA
Jurnal Akuntansi Barelang
Published by Universitas Putera Batam
ISSN : 25481827     EISSN : 25805118     DOI : https://doi.org/10.33884/jab
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 207 Documents
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GREEN ACCOUNTING : A BIBLIOMETRICS ANALYSIS Husda, Anggun Permata
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8826

Abstract

A continuity method that is in line with recent advancements in the accounting industry is green accounting. The economy is one of the many areas that green accounting affects. Information that is precise, accountable, and transparent is provided to stakeholders through the application of Green Accounting to environmental accounting. The most important research publications in green accounting as well as statistical trends in the field are the focus of this study. Research data was gathered and examined from 1000 publications using the keyword "Green Accounting" on Google Scholar using the VOSviewer software. The results of research on green accounting conducted over the last ten years, from 2014 to 2024, are significant to study and a subject that academics frequently write about, according to the processed data. The research results provide a systematic contribution to Green Accounting research.
Literasi Keuangan, Pembelajaran Manajemen Keuangan di Perguruan Tinggi terhadap Gaya Hidup dan Semangat Berwirausaha Abnur, Asman; Wibowo, Agung Edy; Yulianti, Merline; Maldin, Siska Amelia
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8827

Abstract

Penelitian ini mengkaji pentingnya literasi keuangan dan pembelajaran manajemen keuangan di perguruan tinggi serta dampaknya terhadap gaya hidup dan semangat berwirausaha mahasiswa. Literasi keuangan, yang mencakup pemahaman tentang konsep keuangan dasar dan keterampilan pengelolaan uang, merupakan kompetensi penting di era modern. Pembelajaran manajemen keuangan di kampus memainkan peran krusial dalam membekali mahasiswa dengan pengetahuan dan keterampilan yang diperlukan untuk membuat keputusan keuangan yang bijaksana. Melalui pendekatan studi kasus dan survei terhadap mahasiswa yang telah memperoleh materi ajar mata kuliah manajemen keuangan, penelitian ini menemukan bahwa program pendidikan keuangan yang komprehensif dapat meningkatkan kemampuan mahasiswa dalam mengelola keuangan pribadi, menabung, dan berinvestasi. Penelitian dilakukan dengan responden sejumlah 112 mahasiswa di salah satu perguruan tinggi di Kepulauan Riau, menggunakan purposive sampling dan diuji dengan menggunakan alat analisis SMART-PLS. Hasil menunjukkan bahwa literasi keuangan yang baik juga berkorelasi positif dengan meningkatnya minat dan semangat berwirausaha. Mahasiswa yang menguasai manajemen keuangan lebih percaya diri dalam merencanakan dan menjalankan usaha mereka sendiri, yang pada gilirannya dapat mendorong munculnya jiwa wirausaha di kalangan generasi muda. Mahasiswa yang mengikuti mata kuliah manajemen keuangan cenderung memiliki pemahaman yang lebih baik tentang pengelolaan keuangan pribadi dan menunjukkan perilaku keuangan yang lebih bertanggung jawab dalam perilaku dan gaya hidupnya. Selain itu, dalam riset ini didapati simpulan bahwa literasi keuangan berpengaruh terhadap gaya hidup, pembelajaran manajemen keuangan di perguruan tinggi berpengaruh terhadap terhadap gaya hidup, variabel gaya hidup berpengaruh terhadap terhadap semangat berwirausaha, serta gaya hidup memediasi literasi keuangan terhadap semangat berwirausaha, dan gaya hidup memediasi pembelajaran manajemen keuangan di perguruan tinggi terhadap semangat berwirausaha.
PENGARUH PERATURAN PAJAK DAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DIMODERASI OLEH SISTEM PAJAK DIGITAL PADA UMKM DIKOTA BATAM Tipa, Handra; Prima, Argo Putra; Janrosl, Viola Syukrina E; Mulawarman, Mulawarman
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8836

Abstract

Kepatuhan perpajakan menjadi penting karena ketidakpatuhan perpajakan secara bersamaan akan menimbulkan upaya penghindaran pajak, yang mengakibatkan penurunan penyetoran dana pajak ke kas negara. Karena tingkat kepatuhan wajib pajak yang rendah, target penerimaan pajak dari tahun 2018–2020 tidak tercapai. Fokus penelitian ini adalah untuk mengidentifikasi kecenderungan kecurangan akuntansi bisnis. Ada banyak kasus kecurangan di perusahaan, jadi aturan akuntansi, manajemen resiko, dan moral karyawan harus ditingkatkan agar bisnis dapat berjalan dengan baik. Perusahaan pembiayaan yang ada di Kota Batam menjadi subjek penelitian ini, yang menggunakan metode penelitian lapangan dan kuisioner dalam pengumpulan data. Keseluruhan populasi seluruh perusahaan pembiayaan yang ada di Kota Batam diambil sebagai sampel jenuh dalam metode pengumpulan data. Dalam pengolahan data, gunakan analisis jalur teknik moderasi. Kepatuhan Wajib Pajak meningkat jika mereka memahami peraturan pajak, akutansi pajak, dan sistem administrasi pajak kontemporer.
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP HARGA SAHAM Harahap, Baru; Laili, Nur Isra; Rahmat, Muhammad
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8889

Abstract

This study was conducted to examine the effect of ROA (Return On Assets), EPS (Earning Per Share), and CR (Current Ratio) on Stock Price for the period 2019 – second quarter of 2023. The study tested nine manufacturing companies listed on the LQ45 index during the period 2019 - the second quarter of 2023. Data collection techniques in this study use documentation studies and literature studies with purposive sampling techniques as sampling techniques. The type of data used is secondary data in the form of financial statements obtained from the Indonesia Stock Exchange website. The analysis method used is multiple linear regression analysis and uses classical assumption tests including normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. Other tests used in this study are multiple linear regression tests and hypothesis tests using t tests (partial tests), f tests (simultaneous tests), and multiple coefficients of determination with the help of the SPSS program version 26. The conclusion in this study is that the t test states that partially EPS (Earning Per Share) affects stock price while ROA (Return On Assets) and CR (Current Ratio) do not affect stock price partially and based on test f simultaneously the variables ROA (Return On Assets), EPS (Earning Per Share), and CR (Current Ratio) affect stock price
PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN OPINI AUDITOR TERHADAP AUDIT DELAY Sihite, Maria Veronica; Ramdani, Edon
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.8858

Abstract

This research aims to examine the influence of company size, KAP size, and auditor's opinion on audit delay in industrial companies listed on the Indonesia Stock Exchange with a research period of 2017-2022. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 10 application and Microsoft Excel. The data collection technique in this research is a purposive sampling technique with 55 populations becoming 23 company samples processed in this research. The research results show that simultaneously company size, KAP size, and auditor opinion have an effect on audit delay. Partially, company size and KAP size have no effect on audit delay, while the auditor's opinion has an effect on audit delay.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR SAMSAT KOTA BATAM Zendrato, Eka Yudianto; Husda, Anggun Permata
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9056

Abstract

This research aims to examine the factors that influence motor vehicle taxpayer compliance, namely the variables of tax knowledge, taxpayer awareness and tax sanctions. Motor vehicle tax is a form of regional income and is used for the benefit of the region as well. The population in this study are motor vehicle taxpayers registered with the Batam City Samsat who live in the Batam City sub-district. The sample in this study took a sample with an error rate of 10% using the Slovin formula. This research uses a quantitative method by distributing a Google Form questionnaire to 100 respondents as a sample with a Likert scale in this research. Then the data obtained was processed using SPSS V26. This research uses multiple linear regression analysis techniques. The results of this research with the tax knowledge variable influence motor vehicle taxpayer compliance with a significance of 0.000 < 0.05. The taxpayer awareness variable influences motor vehicle taxpayer compliance with a significance value of 0.020 < 0.05, and the tax sanctions variable influences motor vehicle taxpayer compliance with a significance value of 0.001 < 0.05. Based on the results of hypothesis testing in this research, it can be concluded that the variables of tax knowledge, taxpayer awareness and tax sanctions have a simultaneous effect on taxpayer compliance with Samsat motor vehicle tax in Batam City. Keywords: Tax knowledge, taxpayer awareness, tax sanctions, taxpayer compliance, motor vehicle tax
PENGARUH JUMLAH KOMITE AUDIT, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY : Studi Empiris Pada Perusahaan yang Terdaftar dalam Indeks LQ45 di Bursa Efek Indonesia tahun 2018-2022 Satiman, Satiman; Tamaya, Eka Windha
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9209

Abstract

The study aims to analyze the impact of the number of audit committees, company size, and audit opinions on Audit Delay. The research was carried out by analyzing the financial statements of companies listed in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study was 23 companies that were listed consistently in the Index of LQ45, on the Indonesia Stock Exchange, for the period 2018 to 2022 using purposive sampling techniques. The data used for the sample research is secondary data from financial statements and annual reports that can be accessed through the IDX website and several corporate websites. The variables used in this study are Number of Audit Committees (X1) as the first free variable, the Company Size (X2) as the second free variabel, and Audit Opinion as the third free variables and the Audit Delay (Y) as the bound variable. The methodology used in this study is a panel data regression method. Analysis of research results using EViews 12 software. Research shows that the best model is Random Effect Model (REM). The results of this study showed that the number of audit committees partially had no influence on the audi delayt, the size of the company partially influenced the delays in the audits, the opinion of the audit partially did not influence the Audit Delay, and simultaneously the number of audit committees, the company size, and the audit opinion had an influence upon the Audit Delay. Keywords: Number of Audit Committees; Company Size; Audit Opinion; Audit Delay
PENGARUH INTELLECTUAL CAPITAL, STRUKTUR MODAL DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Darwanti, Apri; Purwasih, Desy
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9213

Abstract

This research aims to provide empirical evidence on the influence of Intellectual Capital independence,Capital Structure, and Audit Committee on Financial Performance in industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample consists of 17 industrial sector companies determined based on purposive sampling method. The methods used include multiple linear regression,descriptive statistical test,panel data regression model analysis,model selection test with the chosen Random Effect Model,classical assumption test,multiple linear test, and hypothesis testing with the aid of statistical data processing using e-views version 12. The result of this study indicate that Intellectual Capital,Capital Structure, and Audit Committee simultaneously have a significant effect on Financial Performance,and the t-test shows that Intellectual Capital has a significant effect on Financial Performance. However, the variables of Capital Structure and Audit Committee do not have a significant effect on Financial Performance.
PENGARUH AUDIT REPORT LAG, PUBLICATION TIMELINE DAN AUDIT FEE TERHADAP KUALITAS AUDIT Safira, Indah; Napisah, Napisah
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9218

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji secara empiris pengaruh audit report lag, publication timeline, dan audit fee terhadap kualitas audit dengan studi empiris pada perusahaan indeks saham LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jenis dari penelitian ini adalah kualitatif yang bersifat asosiatif. Populasi pada penelitian ini menggunakan sebanyak 45 perusahaan. Untuk pengampilan sampelnya menggunakan metode purposive sampling dengan menentukan kriteria-kriteria tertentu terlebih dahulu. Setelah di tentukan kriterian pengambilan sampel, di dapatlah sampel dalam penelitian ini sebanyak 33 perusahaan yang digunakan sebagai sampel. Data dalam penelitian ini menggunakan data sekunder yang di ambil dari laporan tahunan perusahaan. Tahun pengamatan dalam penelitian ini selama 5 tahun, sehingga diperoleh data observasi dalam penelitian ini yaitu sejumlah 180 data. Teknik pengumpulan data dalam penelitian ini adalah dengan cara mencari informasi yang terkandung dalam laporan tahunan perusahaan yang terkait dengan variabel penelitian. Untuk teknik analis data dalam penelitian ini menggunakan teknik analisis regresi logistik karena salah satu variabelnya adalah dummy. Pengolahan data dalam penelitian ini menggunakan bantuan aplikasi eviews 13. Hasil dari penelitian ini secara simultan menunjukan bahwa audit report lag, publication timeline, dan audit fee berpengaruh terhadap kualitas audit. Sedangkan hasil penelitian secara parsial menunjukan bahwa audit report lag berpengaruh terhadap kualitas audit, publication timeline berpengaruh terhadap kualitas audit, dan audit fee tidak berpengaruh terhadap kualitas audit.
PENGARUH AUDIT TENURE, KOMISARIS INDEPENDEN, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Sabilla Putri, Fiddinina; Shanti, Yunita Kurnia
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9230

Abstract

ABSTRACT This research aims to empirically prove the influence of Audit Tenure, Independent Commissioners, and Financial Distress on the Integrity of Financial Statements. In this research, the independent variables used are Audit Tenure, Independent Commissioner, and Financial Distress, while the dependent variable used is Financial Report Integrity. This research was conducted by taking a sample of primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The type of data used in this research is secondary data in the form of financial reports that have been audited and published on the Indonesia Stock Exchange (BEI) from 2018-2022. The samples were collected using a purposive sampling method with the number of companies sampled being 36 companies with a research period of 5 years, so that 180 data were obtained. Power processing using the Microsoft Office Excel program and the Eviews 12 statistical program by analyzing descriptive statistics, model suitability tests, classical assumption tests, coefficient of determination, panel data regression analysis, F statistical tests, and T statistical tests. The results of this research show that: (1) Audit Tenure, Independent Commissioners, and Financial Distress have a simultaneous effect on the Integrity of Financial Statements, (2) Financial Distress has a positive effect on the Integrity of Financial Reports, (3) Audit Tenure has no effect on the Integrity of Financial Reports, (4) Independent Commissioners have no effect to the Integrity of Financial Statements. Keywords: Audit Tenure, Independent Commissioner, Financial Distress, Integrity of Financial Statements

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