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Yesi Mutia Basri
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Fakultas Ekonomi dan Bisnis Universitas Riau Jln HR Soebrantas KM 12,5 Panam Pekanbaru-Riau
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Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini" : 15 Documents clear
KEPUTUSAN TRANSFER PRICING : PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS: TRANSFER PRICING DECISIONS: THE EFFECT OF TAX EXPENSE, DEBT CONTRACTS, AND PROFITABILITY Mulyani, Dinda; Pahala, Indra; Nasution, Hafifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.35-51

Abstract

Transfer pricing is the practice of determining the price of goods, services, or assets transferred from one company to another company that has a linkage or special relationship. Transfer pricing can be done either by affiliated companies integrated under the same management or by different companies but have a special relationship, both at the domestic and international levels. The aim of this research is to test the influence of tax burdens, debt contract, and profitability on transfer pricing decision in energy sector companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 19 companies and 57 observation from 2020-2022. This research uses panel data regression analysis. The choice of this technique is because the research data is a panel that combines cross section and time series data types. The tool used to support data analysis in this study is Eviews software. The result shows that tax burdens have an influence on transfer pricing decision, while debt contact and profitability have not influence on transfer pricing decision. This is due a business decision driven by impact of the COVID-19 pandemic that cause the economy collapse
PENGARUH TIPE KEPRIBADIAN DAN PERILAKU KONSUMTIF TERHADAP PERENCANAAN KEUANGAN PADA MAHASISWA DI SIDOARJO: THE INFLUENCE OF PERSONALITY TYPE AND CONSUMPTIVE BEHAVIOR ON FINANCIAL PLANNING AMONG STUDENTS IN SIDOARJO Zuhdi, Muhammad Nadhim; Mustaqim, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.72-80

Abstract

This studies pursuits to decide the partial influence among personality type and consumer behavior on financial planning. This type of studies is quantitative descriptive. The studies objects are college students in Sidoarjo Regency. The population and sampleon this study aren't yet known, so the Lemeshow formula was used to obtain at least 90 respondents. Analysis Data used reliability tests, validity tests, normality test, Glejser heteroscedasticity tests, multicollinearity tests, multiple linear regression analysis and t tests with tools statistics for example IBM SPSS 24. The reseach result show that personality type affects financial planning among college students in Sidoarjo Regency, but consumer behavior does no longer affects financial planning among college students in Sidoarjo Regency.
PENGARUH HALAL VALUE CHAIN DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN : THE INFLUENCE OF HALAL VALUE CHAIN AND ENTREPRENEURIAL ORIENTATION ON THE PERFORMANCE OF FOOD AND BEVERAGE SMEs Gusrian, Virgo; Nurmayanti, Poppy; Khoiriyah, Mayla
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.150-165

Abstract

The purpose of this study was to determine if the performance of food and beverage SMEs in Pekanbaru City is impacted by the halal value chain and entrepreneurial approach. The research method used was quantitative research, and primary data was utilized as the data source. The population of this study consisted of food and beverage SMEs operators in Pekanbaru City. Cluster sampling technique was employed for sample selection, with a total of 120 respondents participating in the study. Multiple linear regression analysis completed using SPSS Version 25 was utilized in the process of data analysis. There is a favorable and considerable effect that the halal value chain has on the performance of small and medium-sized enterprises (SMEs) in the food and beverage industry in Pekanbaru City, according to the findings of the study. This indicates that the better the implementation of halal value chain by SMEs operators, the higher the performance achievement of food and beverage SMEs in Pekanbaru City. However, entrepreneurial orientation variable does not affect the performance of food and beverage SMEs in Pekanbaru City. This suggests that the entrepreneurial orientation applied by SMEs operators does not have an impact and has yet to improve the performance of food and beverage SMEs in Pekanbaru City.
REMOTE AUDIT: BAGAIMANA PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE MEMPENGARUHI KUALITAS AUDIT DI SEKTOR KELAPA SAWIT: REMOTE AUDIT: HOW DO AUDITOR EXPERIENCE AND TIME BUDGET PRESSURE INFLUENCE AUDIT QUALITY IN THE PALM PALM SECTOR Azhhar, M. Indra; Reskino, Reskino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.193-209

Abstract

This research seeks to explore various factors that influence audit quality within the Public Accounting Firm (PAF). This study specifically focuses on the impact of work experience, time budget pressure , and the moderating effect of remote auditing on audit quality. To achieve this goal, a quantitative approach was carefully applied, using a carefully selected sample of 100 auditors from DKI Jakarta through a purposive sampling method. Intricate relationships between variables are revealed with the help of advanced Structural Equation Modeling (SEM) and PLS analysis techniques. The main of this study, work experience and time budget pressure , both show a positive influence on audit quality, underscoring their importance in ensuring high-quality audits. By highlighting the importance of work experience and appropriate time allocation, these findings underscore the importance of KAPs prioritizing the location and retention of experienced auditors while ensuring adequate time allocation for audit completion. Additionally, the absence of a moderating effect of remote auditing suggests that companies have the potential to implement remote work arrangements without compromising audit quality, provided experienced auditors are assigned and appropriate time management practices are diligently adhered to.
BIAYA IKLAN, INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN DAN TRANSAKSI PIHAK BERELASI PADA AGRESIVITAS PAJAK: ADVERTISING COSTS, INVENTORY INTENSITY, SALES GROWTH AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS Resty, Sefrilia; Yusralaini, Yusralaini; Rusli, Rusli; Wahyuni, Nita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.94-106

Abstract

The research seeks to empirically investigate how Advertising Costs, Inventory Intensity, Sales Growth, and Related Party Transactions influence Tax Aggressiveness within the realm of Non-Cyclical Consumer Companies listed on the Indonesia Stock Exchange (IDX-IC Classification 2018-2022). The study targets non-cyclical sector consumer companies listed on the Indonesia Stock Exchange categorized under the IDX-IC classification from 2018 to 2022. The study utilised the multiple linear regression analysis approach to examine a sample of 15 organisations. The sample was picked via purposive selection and represented a total of 75 companies observed over a five-year period from 2018 to 2022. SPSS version 27 was utilized as the analytical tool. The research findings indicate that: (1) Advertising costs exert a significant influence on tax aggressiveness, evidenced by a significance level of 0.000 ≤ 0.05. (2) Inventory intensity also significantly impacts tax aggressiveness, as indicated by a significance level of 0.000 ≤ 0.05. (3) Sales growth, however, does not exhibit a significant effect on tax aggressiveness, with a significance level of 0.366 ≥ 0.05. (4) Similarly, related party transactions do not demonstrate a significant effect on tax aggressiveness, with a significance level of 0.109 ≥ 0.05.

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