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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 297 Documents
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DETERMINANTS OF AUDIT REPORT LAG IN STATE-OWNED ENTERPRISES Septatiara, Vindi; Satyawan, Made Dudy Satyawan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.20-36

Abstract

Problems related to delays in the publication of financial reports from year to year are still found in several companies listed on the Indonesia Stock Exchange (IDX). This research aims to determine the determinants or influences of profitability, financial distress, public accounting firm reputation, and audit opinion on audit report lag. The population used in this study are State-Owned Enterprises (SOE) companies listed on the IDX for the 2012-2021 period. The sampling technique used was purposive sampling and the research analysis used multiple linear regression analysis. The conclusions of data testing using SPSS version 23 show that profitability and financial distress affect audit report lag, in contrast the public accounting firm reputation and audit opinion does not affect audit report lag.
INDEPENDENSI DEWAN, FREKUENSI RAPAT, KEPEMILIKAN INSTITUSIONAL DAN KINERJA PERUSAHAAN: BOARD INDEPENDENCE, BOARD MEETING FREQUENCY, INSTITUTIONAL OWNERSHIP AND COMPANY PERFORMANCE Yuliusman, Yuliusman; Safelia, Nela
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.133-145

Abstract

The performance index of companies in the infrastructure, utilities, and transportation sectors experienced a decline of 12% at the end of 2020. This fact triggered this research to find out and analyze how company performance is influenced by board independence, frequency of meetings, and institutional ownership. The research sample are 80 companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange during 2018-2020, which were obtained by purposive sampling. The data analysis technique is multiple linear regression analysis. The results showed that partially the frequency of meetings and institutional ownership had an effect on company performance, while the board independence variable had no effect.
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEGAWAI TERHADAP KARAKTERISTIK LAPORAN KEUANGAN: THE EFFECT OF ACCOUNTING INFORMATION SYSTEM, INTERNAL CONTROL SYSTEM AND EMPLOYEE PERFORMANCE ON THE CHARACTERISTICS OF FINANCIAL STATEMENTS Halimatus Sakdiah; Herawaty, Netty; Fredy Olimsar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.310-322

Abstract

The goal of this study is to determine and evaluate the influence of accounting information system, internal control system and employee performance on the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province. This study utilized both primary and secondary data on a sample of 50 employees involved in the financial process of the Jambi Provincial Public Works and Public Housing Service. Data collection using the questionnaire method using an interval scale. Analyses of multiple linear regression by using SPSS for Windows. The findings revealed that partially and simultaneously the variables of the accounting information system, internal control system and employee performance affect the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province.
KONFLIK PERAN, AMBIGUITAS PERAN, MOTIVASI, DAN KOMPETENSI, BAGAIMANA PENGARUHNYA TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH: ROLE CONFLICT, ROLE AMBIGUITY, MOTIVATION, AND COMPETENCE, HOW IT INFLUENCES THE INDEPENDENCE OF GOVERNMENT INTERNAL AUDITORS Depari, Malvin Alianro; Anwar, Choirul; Nasution, Hafifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.271-285

Abstract

This study aims to examine the effect of role conflict, role ambiguity, motivation, and competence on the independence of internal auditors. This study makes internal auditors who work at the Inspectorate General of the Ministry of Education, Culture, Research and Technology as the population. The type of data in this study is primary data, with data acquisition techniques through questionnaires. The total population in this study amounted to 284 and the sample used in this study was 76 respondents. The questionnaires distributed totaled 86 items and the questionnaires that were filled in totaled 76 items. The questionnaire data were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) results of this study indicate that role conflict, role ambiguity, and motivation have no effect on the independence of the government's internal auditors. Meanwhile, competence is proven to have a positive effect on the independence of the government's internal auditors. This study hopes that government internal auditors can continue to improve their competence in order to better understand their duties and roles at work which will also have an impact on increasing work motivation and independence of internal auditors.
EFEKTIVITAS AUDIT INTERNAL : DIPENGARUHI OLEH FAKTOR INDEPENDEN, KEMAHIRAN PROFESIONAL, KOMUNIKASI DAN DUKUNGAN TOP MANAJEMEN: THE EFFECTIVENESS OF INTERNAL AUDIT: AFFECTED BY INDEPENDENT FACTORS, PROFESSIONAL SKILLS, COMMUNICATION AND TOP MANAGEMENT SUPPORT Syahrul, Syahrul; Andreas, Andreas; Rasuli, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.334-342

Abstract

This Research is conducted on factors that affect the effectiveness of internal audit. This Researchers used a questionnaire with 43 questions for 203 respondents. Data analyzed using SEM-PLS – WarpPLS. Factors affecting the effectiveness of internal audit include independence, professional proficiency, communication, and management support. Internal audit can access all company data for independent examination. All auditors use their professional expertise to analyze a problem and provide suggestions for improvement and provide more value for the company. Communication is important for the examiner from the beginning of the inspection planning to the creation of the report. Top Management support is needed to support the achievement of company inspection objectives.
BAGAIMANA UPAYA AUDIT, BIAYA AUDIT, DAN AUDIT TENURE MEMPENGARUHI KUALITAS AUDIT ? HOW AUDIT EFFORT, AUDIT FEE, AND AUDIT TENURE AFFECT AUDIT QUALITY? Supriyanto, Supriyanto; Cesilia, Julianti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.72-86

Abstract

This research aims to find how audit effort, audit fee, and audit tenure affect audit quality. The measurement of audit quality using modified audit opinion and absolute accruals discretionary. The object of this research is non-financial companies listed in Indonesia Stock Exchange (IDX) for 2017-2021. This research used purposive sampling in data collection and the data analysis using logistic regression and panel data regression. The result shows that audit effort, audit fee, and audit tenure have no significant effect on the issuance of modified audit opinion. This study also found a significant effect between audit effort and audit tenure on the quality of audited financial statements, while audit fees have no significant effect.
BI-7 DAY REVERSE REPO RATE EXCHANGE RATE, MONEY SUPPLY, AND THE NUMBER OF SHARIA CAPITAL MARKET INVESTORS Lutfiana Mahmud, Camelia; Dahruji, Dahruji
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.197-206

Abstract

This study aims to analyze the influence of the variables BI 7-Day Reserve Repo Rate, Exchange Rate, and the Amount of Money in Circulation on investors in the Islamic capital market. The research method used is multiple linear regression using the t-test, F-test, and coefficient of determination (). The data used in this study is secondary data obtained from several data sources, namely IDX, Bank Indonesia, Badan Pusat Statistik, and CNBC Indonesia which includes data on the BI 7-Day Reserve Repo Rate, exchange rate, total money supply, and data on the number of investors. Islamic capital market in 2017-2021. The results of this study indicate that BI7DRR and Money Supply affect the Number of Islamic Capital Market Investors, while the Exchange Rate does not affect the Number of Islamic Capital Market Investors.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: THE EFFECT OF LIQUIDITY, COMPANY SIZE AND PROFITABILITY ON FIRM VALUE Siti Nurjanah; Ceacilia Srimindarti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.62-71

Abstract

This study aims to determine the relationship between liquidity, firm size, and profitability to firm value. The population used in this study is a state-owned company listed on the Indonesia Stock Exchange during 2017 – 2021. There are 20 state-owned companies listed on the Indonesia Stock Exchange, but there are 3 companies that do not meet the predetermined criteria so that 85 is obtained sample. The sampling technique used was purposive sampling and analyzed using SPSS version 21. The results of this study states that liquidity has a positive effect on firm value, meanwhile company size and profitability have no effect on value state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021.
ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA PADA KABUPATEN KUANTAN SINGINGI : ANALYSIS OF FACTORS IMPACTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KUANTAN SINGINGI DISTRICT Bahrul, Bahrul; Desmiyawati, Desmiyawati; Nurulita, Suci
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.486-497

Abstract

This study aims to analyze the factors that have an impact on village fund management accountability, which consists of internal control systems, financial report accessibility, community participation, and information technology utilization on village fund management accountability in Kuantan Singingi district. This study is aquantitative research. The population in this study is a village in Kuantan Singingi Regency, Riau Province. The sample in this research is a developing village in Kuantan Singingi, Riau Province and uses purposive sampling method. The type of data used in this research is primary data. Data collection techniques using a questionnaire. The analytical method used is Multiple Regression Analysis. The statistical findings of this study reveal that the factors of Internal Control System, Community Participation, and Information Technology Utilization impact the Accountability of Village Fund Management but not the Accessibility of Financial Reports. As a consequence, it is intended that this research will contribute to the growth of accounting literature, and that the findings would be useful to the Village Government in managing its strategic actions.
PENGARUH LOVE OF MONEY DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH PALOPO: THE EFFECT OF LOVE OF MONEY AND IDEALISME ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS MUHAMMADIYAH PALOPO UNIVERSITY Adam, Nurfadilla; Junaidi, Junaidi; Ramadhan, Abid
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.513-524

Abstract

This study aims to determine the effect of love of money and idealism on students' ethical perceptions. The population in this study were students majoring in Accounting in Sulawesi Selatan district. The number of questionnaires processed in this study were 100 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using the AMOS software. The results of this study indicate that the love of money has a positive effect on idealism, and idealism has an effect on ethical perceptions, while the love of money has no effect on ethical perceptions.

Page 18 of 30 | Total Record : 297

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