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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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PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, DAN FIRM SIZE TERHADAP TINGKAT UNDERPRICING SAHAM IPO DI BURSA EFEK INDONESIA (BEI): THE EFFECT OF FINANCIAL LEVERAGE, PROFITABILITY, AND FIRM SIZE ON THE LEVEL OF UNDERPRICING Evitasari, Rista; Nurhadi, Nurhadi
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.4.2.229-241

Abstract

This study aims to determine and analyze the effect of Financial Leverage, Profitability, and Firm Size on the level of underpricing of shares in companies conducting Initial Public Offerings (IPO) on the Indonesia Stock Exchange (IDX). This study is a quantitative research with a sampling method using a purposive sampling technique. Among the 159 total population, there were only 90 companies that became the research sample because some of the population did not meet the predetermined criteria in determining the sample. This study used multiple linear regression analysis techniques, by testing the F-test and t-test hypotheses. Based on the results of this study indicate that simultaneously the variables of Financial Leverage, Profitability, and Firm Size have a significant effect on the level of stock underpricing. Meanwhile, partially only the Profitability variable has a significant effect with a positive coefficient on the level of underpricing of shares, while the Financial Leverage and Firm Size variables do not have a significant effect on the level of underpricing of shares in companies conducting Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) period 2019-2021.
PENGARUH PASAR TENAGA KERJA, KOMPENSASI FINANSIAL, DISRUPSI AKUNTAN DAN LINGKUNGAN KERJA DALAM KARIR AKUNTAN: LABOR MARKET CONSIDERATIONS, FINANCIAL REWARDS, DISRUPTION OF ACCOUNTANT PROFESSION AND WORK ENVIRONMENT ON CAREER AS ACCOUNTANT Nur DP, Emrinaldi
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.4.1.87-102

Abstract

The purpose of this study is to examine empirically the effect of labor market considerations, financial rewards, disruption of the accounting profession, and work environment on the career interest of accounting students to become public accountants. The subjects of this study were accounting students at Riau University class 2017 and 2018 who had taken audit 1 and audit 2. The sample in this study amounted to 83 respondents were distributed online via google form then the data was processed using smart PLS software. The results of hypothesis testing at a significance level of 0.05 indicate that labor market considerations and financial rewards have a significant effect on career interest in becoming a public accountant. Variables disrupstion of the accounting profession and the work environment do not have a significant effect.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI : COMPARATIVE ANALYSIS OF THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE IDX BEFORE AND AFTER ACQUISITIONS Zumarnis, Hafizah; Andriani, Sonja
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.4.2.242-258

Abstract

This study aims to analyze the comparative financial performance of companies listed on the Indonesia Stock Exchange (IDX) that made acquisitions in 2019, two years before and two years after the acquisition. Performance comparison are measured using financial ratios, including ROA, TATO, and DER. This research is quantitative research with sampling techniques using purposive sampling techniques. The data analysis method uses descriptive statistical analysis, data normality test, and paired sample t-test hypothesis testing. Based on the results of research on the entire company, it shows that the ROA, TATO, and DER ratios have no significant difference between before and after the acquisition. The results of this study are used so that companies can pay more attention to the condition of their financial performance between before and after the acquisition so that the company can achieve the expected acquisition objectives, namely generating better synergies in the future. In addition, this financial performance measurement can provide a source of information for investors, related to the condition of the company's financial performance between before and after the acquisition, so that it can provide a consideration for investors when investing in companies that make acquisitions.
PENGARUH STRUKTUR KEPEMILIKAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO: THE EFFECT OF OWNERSHIP STRUCTURE AND GOOD CORPORATE GOVERNANCE ON RISK MANAGEMENT DISCLOSURE Dinata, Marco; Yusralaini, Yusralaini; Susilatri, Susilatri
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.4.3.421-433

Abstract

This study aims to determine the effect of the variables of management ownership, foreign ownership, public ownership, independent commissioners, audit committees, and risk management committees on risk management disclosures. The population in this study is all manufacturing companies listed in the IDX period 2016-2021. The selection of sample in this study used the purposive sampling method. The samples selected in this study are 71 companies based on predetermined criteria. The results showed that the risk management committee had a positive and significant effect on risk management disclosure. Meanwhile, management ownership, foreign ownership, public ownership, independent commissioners and audit committees have no significant effect on risk management disclosure
KUALITAS AUDIT DITINJAU DARI INDEPENDENSI, AUDIT TENURE, AUDIT FEE DAN DUE PROFESSIONAL CARE : AUDIT QUALITY IN VIEW OF INDEPENDENCE, AUDIT TENURE, AUDIT FEE AND DUE PROFESSIONAL CARE Aprilady, Selsa; Nasir, Azwir; Hasan, Mudrika Alamsyah; Natariasari, Riska
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.4.2.356-368

Abstract

The purpose of this study was to analyze the influence of independence, the influence of audit tenure, the influence of audit fees, and the influence of due professional care on audit quality. Audit quality is the ability to detect and report material errors in financial statements. The population in this study is the Public Accounting Firm (KAP) in Pekanbaru, Riau, and the Public Accounting Firm (KAP) in Medan, North Sumatra which are registered in the IAPI 2022 Directory, namely 32 Public Accounting Firms (KAP). Purposive sampling was utilized to choose the study's sample. Thirteen public accounting firms were selected as samples in this study using predetermined criteria. The type of data used in this study is primary data using a questionnaire. Testing the research variables uses the Partial Least Square method using the SmartPLS 3.0 program. The results of the study show that independence, audit tenure, audit fee, and due professional care have an effect on audit quality
PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI : THE EFFECT OF INTERNAL CONTROL, FOLLOW-UP OF AUDIT FINDINGS ON FRAUD PREVENTION WITH THE QUALITY OF FINANCIAL REPORTS AS MEDIATION Middin, Muslianti; Antong, Antong; Usman, Halim
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.4.2.402-420

Abstract

This study examines the impact of internal control & follow-up audit findings on fraud prevention, with the quality of financial reports as mediation at the Luwu Raya Inspectorates, using quantitative methods & analyzed using a descriptive approach. The population includes all auditors at the Luwu Raya Inspectorates, the sampling technique uses a saturated sample where all members of the population are sampled, the sample in this study is all auditors at the Luwu Raya Inspectorates with 61 respondents. Data analysis using SEM-PLS (SmartPLS). The research results show that internal control, follow-up on audit findings and the quality of financial reports have a significant influence on fraud prevention. Then, internal control & the follow-up of audit findings have a significant effect on the quality of financial reports, as well as the relationship between follow-up audit findings through the quality of financial reports on fraud prevention where the quality of financial reports is able to mediate the follow-up of audit findings on fraud prevention. Meanwhile, the relationship between internal control through the quality of financial reports on fraud prevention does not have a significant effect.
MENINGKATKAN AKUNTABILITAS PENGELOLAAN DANA DESA MELALUI KOMPETENSI PERANGKAT DESA, SISTEM PENGENDALIAN INTERNAL DAN PARTISIPASI MASYARAKAT : IMPROVING VILLAGE FUND MANAGEMENT ACCOUNTABILITY THROUGH THE COMPETENCE OF VILLAGE EQUIPMENT, INTERNAL CONTROL SYSTEM AND COMMUNITY PARTICIPATION Ayem, Sri; Ariyanti, Nurul
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.4.2.286-297

Abstract

This study aims to examine and analyze the factors that influence the accountability of managing village funds. The population in this study was village officials in Kapanewon Sewon and Kapanewon Imogiri. The research sample was taken using a purposive sampling method based on Permendagri Number 20 of 2018. Data collection was carried out using a questionnaire and a sample of 96 village officials was obtained. The analysis used was multiple regression analysis using IBM SPSS version 26. The results showed that village apparatus competence had no effect on village fund management accountability, internal control systems and community participation had a positive effect on village fund management accountability. While simultaneously showing the competence of village officials, internal control systems and community participation have a positive effect on village fund management accountability. The implication of this research is that accountability for managing village funds can be realized by improving the internal control system and community participation through monitoring and evaluation as well as dissemination of village funds to the community.
PENGARUH LITERASI KEUANGAN DAN PREFERENSI RISIKO TERHADAP NIAT INVESTASI DENGAN APLIKASI INVESTASI DIGITAL: THE IMPACT OF FINANCIAL LITERACY AND RISK PREFERANCE ON INVESTMENT IN DIGITAL INVESTMENT APPLICATION Wardani, Dewi Kusuma; Wati, Gading Putri Eka
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.4.2.218-228

Abstract

Invesment can be defined as investment activity. Investment in human civilization is not new because people have been investing since ancient times. This study was conducted to identify the correlation between financial and risk preferences on student intention to invest on the digital investment application. Data in this research was obtained from 151 respondent student in Yogyakarta with quantitive description method and primary data in the forms questions. Sample in this study was obtained by using convienence sampling technique. The result of this study demonstrate that financial literacy and risk prefereance have a positive effect on investment intentions in digital investment application. For this reason bursa efek can work with universities to provide insight into the use of online stock trading
DETERMINAN YANG MEMPENGARUHI PENGGUNAAN E-FILING MELALUI PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI : DETERMINANTS THAT INFLUENCE THE USE OF E-FILING THROUGH INTERNET UNDERSTANDING AS A MODERATING VARIABLE Maharani, Nada Aristia; Badjuri, Achmad
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.4.2.369-383

Abstract

The purpose of this research was to test and analyze the effect of perceived ease, perceived satisfaction, and perceived benefit on e-Filing use, as well as to determine the effect of internet understanding as a moderating variable that can affect perceived ease, satisfaction, and benefit on e-Filing use. Individual taxpayers registered at KPP Pratama West Semarang were used in this study, totaling 43,948 taxpayers. With a sample size of 100 respondents, the sampling approach employed was simple random sampling. MRA (moderated regression analysis) was employed as the analysis approach. The results explain that perceived ease has a positive effect on the use of e-Filing and perceived benefit has a positive effect on the use of e-Filing, while perceived satisfaction has no significant effect on the use of e-Filing. Meanwhile, internet understanding is able to moderate the effect of perceived ease and perceived benefit on e-Filing use, but internet understanding is not able to moderate the effect of perceived satisfaction on e-Filing use.
PENGARUH PERENCANAAN PAJAK TERHADAP KINERJA PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING: THE EFFECT OF TAX PLANNING ON COMPANY PERFORMANCE WITH EARNINGS MANAGEMENT AS AN INTERVENING VARIABLE Nugraheni, Titis Tatas; Wardani, Dewi Kusuma
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.4.2.323-333

Abstract

This study aims to examine a conceptual framework that predicts whether tax planning affects company performance through earnings management as an Intervening variable. The sample in this study is manufacturing companies of all sectors listed on the IDX in 2014-2018. The data is analyzed using Partial Least Square (PLS) with the help of smartPLS. The results of this study show the influence of variable relationships directly that tax planning has no effect on earnings management. Earnings management has no effect on the company's performance. Tax planning has no effect on the performance of the company. This study also examine variables indirectly that show results that earnings management could not mediate the effect of tax planning on the performance of the company.

Page 19 of 30 | Total Record : 297

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