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Yesi Mutia Basri
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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 297 Documents
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LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati, Nurmawati; Silfi, Alfiati; Mela, Nanda Fito; Abdurrahman, Rezi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.266-277

Abstract

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26
PENGARUH AUDITOR SWITCHING, PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG: THE EFFECT OF AUDITOR SWITCHING, PROFITABILITY, COMPANY SIZE, AND AUDIT OPINION ON AUDIT REPORT LAG Rezi, Rezi; Indrawati, Novita; Azhar L, Al
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.243-255

Abstract

This study aims to examine and analyze the effect of auditor switching, profitability, firm size, and audit opinion on audit report lag. The population of this study is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used purposive sampling method, the research sample obtained was 31 data with 4 years of observation. The tool used to analyze is multiple linear regression analysis and hypothesis testing with t test. The results of this study indicate that the results of this study found that auditor switching, profitability, firm size, and audit opinion have an effect on audit report lag.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KAP TERHADAP TIMELINESS : OPINI AUDIT SEBAGAI PEMODERASI: THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, LEVERAGE, AND KAP'S REPUTATION ON TIMELINESS: AUDIT OPINION AS A MODERATION Asnizonia, Febby; Anisma, Yuneita; Silalahi, Sem Paulus
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.340-355

Abstract

This study investigates and assesses the effects of profitability, business size, leverage, and KAP's reputation on the timeliness of financial reporting using the auditor's opinion as a moderating variable. The study population consists of manufacturing companies in the consumer products industry that were listed on the Indonesian Stock Exchange in 2018–2020. The sampling method employed in this study to create a sample of 51 businesses was purposeful sampling. The analysis technique is logistic regression analysis using moderated regression analysis and SPSS version 26. The results of this study show that profitability, firm size, or KAP's reputation have no bearing on the accuracy of financial reporting. Leverage also affects how quickly financial reports are produced. These points of view are insufficient to mitigate the impact of KAP's profitability or scale, leverage, and reputation on the promptness of financial reporting.
FAKTOR YANG MEMPENGARUHI EEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH: FACTORS AFFECTING THE EFFECTIVENESS OF FINANCIAL MANAGEMENT OF REGIONAL GENERAL SERVICES AGENCY Aini, Zahratul; Yasni, Hariadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.176-190

Abstract

This study aims to empirically examine the utilization of information technology, human resources competency, government financial accounting system, functional supervision, and internal control system for the effectiveness of financial management of BLUD. This research was conducted using a survey method through a questionnaire. The sampling technique used purposive sampling. The analysis technique used is multiple linear regression to examine the effect of using the variables. The results of this study indicate that: first, the use of information technology affects the effectiveness of the financial management of BLUD. Second, human resource competencies affect the effectiveness of the financial management of BLUD. Third. government financial accounting systems affect the effectiveness of financial management of BLUD. Fourth, functional supervision affects the effectiveness of the financial management of BLUD. Fifth, the government's internal control system affects the effectiveness of the financial management of BLUD
ANALISIS PERBANDINGAN KINERJA KEUANGAN RISK-BASED BANK RATING PADA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA PERIODE 2016-2020: COMPARATIVE ANALYSIS OF RBBR FINANCIAL PERFORMANCE IN BUS AND BUK IN INDONESIA FOR THE 2016-2020 PERIOD Hustilah, Niken; Yudi, Yudi; Hernando, Riski
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.191-208

Abstract

This research was conducted with the aim of knowing the financial performance and soundness of Islamic Commercial Banks and Conventional Commercial Banks using the RBBR (Risk Based-Bank Rating) method with aspects of Risk Profile (NPL/NPF, and LDR/FDR), Good Corporate Governance (GCG), Earnings (ROA, ROE, and BOPO), and Capital (CAR). This research is a comparative quantitative study that was analyzed using the Independent Sample T-Test and Mann Whitney. The results of this study show that there are significant differences in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks in terms of the NPL/NPF ratio, while for the ratio of LDR/FDR, GCG, ROA, ROE, BOPO, and CAR there is no significant difference in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks. The soundness level of Islamic commercial banks is in a better condition than conventional commercial banks in the ratio of LDR/FDR, while the NPL/NPF, ROA, ROE, and BOPO ratios of conventional commercial banks are in better condition than Islamic commercial banks. GCG Aspect and CAR are in the same good health condition as Islamic Commercial Banks and Conventional Commercial Banks
EARNING MANAGEMENT: THE EFFECT OF FINANCIAL STABILITY, EXTERNAL MONITORING MECHANISM, OPPORTUNISTIC BEHAVIOR, AND INEFFECTIVE MONITORING Ferdini, Novegia; Mela, Nanda Fito; Nur DP, Emrinaldi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.151-165

Abstract

This study aims to determine the effect of financial stability as measured by changes in assets (ACHANGE), external monitoring mechanism (DAR) and opportunistic behavior (FCF) on earnings management. The addition of the ineffective monitoring variable as measured by the proportion of independent commissioners (BDOUT) is intended to determine whether this variable is able to moderate the effect of each variable. The research sample used is the financial data of companies belonging to the non-cyclical consumer sector. Observations were made for 2016-2020 accounting period based on purposive sampling method. The data that has been collected is then processed by using an application namely SPSS version 25. Based on the test, it was found that financial stability and external monitoring mechanisms have a positive effect on earnings management, opportunistic behavior has a negative effect and ineffective monitoring cannot be a moderating variable.
KONSERVATISME AKUNTANSI DITINJAU DARI BESARNYA PAJAK, LEVERAGE, CASH FLOW DAN UKURAN PERUSAHAAN : ACCOUNTING CONSERVATISM: REVIEW OF TAX AMOUNT, LEVERAGE, CASH FLOW AND COMPANY SIZE Hita, Hita Puspita Sari; Rasuli, M; Natariasari, Riska
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.314-325

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pajak, leverage, cash flow dan ukuran perusahaan terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 10 perusahaan. Analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pajak, leverage, cash flow dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi.
KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION Hernando, Riski; Mansur, Fitrini; Prasetyo, Eko
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.278-293

Abstract

This study examines the effect of understanding accounting, tax regulations, tax knowledge and tax sanctions on MSME taxpayer compliance. This study also explores the moderating effect of tax sanctions on the link between accounting expertise, tax knowledge, and MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the food and beverage sector with specified criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaires were distributed using hand delivery systems and processed using SEM PLS (Warp PLS 7.0). The results of the study show a variety of findings where understanding accounting does not affect MSME taxpayer compliance in Jambi city. Understanding tax regulations and punishments might influence MSME taxpayers in Jambi directly or indirectly. This study's paradigm and analytical methods are fresh and enriching. This study's results contribute practically and theoretically, especially by the government, to MSME tax socialization.
PENGARUH PROFITABILITAS, KOMPLEKSITAS OPERASIONAL, KOMITE AUDIT, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG: THE EFFECT OF PROFITABILITY, OPERATIONAL COMPLEXITY, AUDIT COMMITTEE, AUDIT TENURE, AND PAF REPUTATION ON AUDIT REPORT LAG Nurjanah, Vera; Andreas, Andreas; Silalahi, Sem Paulus
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.383-396

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kompleksitas operasional, komite audit, audit tenure, dan reputasi kantor akuntan publik terhadap audit report lag melalui laporan keuangan tahunan yang telah disusun oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari BEI, dengan total 191 perusahaan yang menjadi populasi dan 89 perusahaan sampel dengan pengamatan selama 3 tahun berturut-turut sehingga diperoleh 267 objek pengamatan. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan tingkat signifikasi sebesar 5% dengan alat bantu aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa variabel yang berpengaruh terhadap audit report lag hanya variabel profitabilitas, audit tenure dan reputasi kantor akuntan publik, sedangkan variabel kompleksitas operasional dan komite audit tidak berpengaruh terhadap audit report lag.
GOOD CORPORATE GOVERNANCE, AUDITOR REPUTATION, AND COMPANY SIZE: ITS IMPACT ON THE TIMELINESS OF OF FINANCIAL REPORTS: GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN: DAMPAKNYA TERHADAP KETEPATAN WAKTU LAPORAN KEUANGAN Rofika, Rofika; Candra, Alfino; Nasir, Azwir; Sofyan, Azhari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.302-313

Abstract

The effectiveness of good corporate governance (GCG) processes, auditor reputation, and firm size are examined with regard to the timely submission of financial reports in this study. All trading firms listed on the Indonesian Stock Exchange (IDX) between 2017 and 2019 made up the study's population. The sample was selected using the purposive sampling method. The model chosen in this study was 44 companies selected based on the criteria. Logistic regression is the method used in the data analysis. According to the findings, the audit committee, independent commissioners, managerial ownership, and firm size had a big impact on how quickly financial statements were submitted. The institutions, ownership, and KAP's reputation, nevertheless, have no appreciable impact on how quickly financial reports are submitted

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