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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 KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN: THE EFFECT OF COMMITTEE AUDIT CHARACTERISTICS ON FIRM PERFORMANCE Perangin-Angin, Chindy Pebrika; Khoiriyah, Mayla; Satriawan, Raja Adri; Afifah, Ulfa
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.4.2.343-355

Abstract

This study empirically examines the impact of audit committee size variables, financial expertise and frequency of audit committee meetings and company performance. Population of this sudy was firms listed in Bursa Efek Indonesia (BEI) and The sample was company from Basic and Chemical Industry from 2014-2020 with 295 total observation. The company's performance uses TobinsQ measurements. Regression analysis using panel data and stata 17 application identified that the size of the audit committee and the financial expertise of the audit committee had a significant positive effect on the company's performance. On the other hand, the frequency of audit committee meetings that are routinely held every year was found to have a positive insignificant effect on the company's performance. This research contributes to the company's performance. First, it shows the extent of the performance of basic industrial and chemical companies listed on the Indonesia Stock Exchange. Second, the study adds to the existing literature on the impact of audit committee attributes on company performance by using a focus of one measurement of company performance and specifically audit committees that were previously not specific. Third, this study is expected to provide feedback to regulators of basic and chemical industry companies on the current regulations on the requirements of being an audit committee in basic and chemical industrial enterprises. Finally, this study raises some issues of interest to other researchers who are or will be conducting research in this field.
PENGARUH PELATIHAN PENGGUNA DAN KEPEMIMPINAN KEWIRAUSAHAAN TERHADAP KINERJA ORGANISASI DENGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMEDIASI: THE INFLUENCE OF USER TRAINING AND ENTREPRENEURIAL LEADERSHIP ON ORGANIZATIONAL PERFORMANCE WITH THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS AS A MEDIATOR Helmy, Muhammad Ridho; Fitrios, Ruhul; Supriono, Supriono
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.5.1.52-71

Abstract

This study aims to determine the effect of User Training and Entrepreneurial Leadership on Organizational Performance with the Implementation of Accounting Information Systems as a mediator for Small Businesses in the North Coast of Riau Province. The research method used is a quantitative research method. The population of this study is all Small Businesses in the North Coast of Riau Province. In this study, the data needed for the entire population sampled were 396 small businesses. The data analysis used in this study is Smart PLS. The results of this study indicate that User training, entrepreneurial leadership has an influence on the implementation of accounting information systems, User training, entrepreneurial leadership, and implementation of accounting information systems has an influence on organizational performance, the role of implementation of accounting information systems is able to mediate the effect of user training and entrepreneurial leadership on organizational performance.
PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN PUBLIK, AUDIT DELAY, DAN KEPEMILIKAN TERKONSENTRASI TERHADAP AUDITOR SWITCHING : THE EFFECT OF FINANCIAL DISTRESS, PUBLIC OWNERSHIP, AUDIT DELAY, AND CONCENTRATED OWNERSHIP ON SWITCHING AUDITORS Irjanti, Fany Audia; Nur DP, Emrinaldi; Rasuli, M
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.4.3.445-462

Abstract

The objective of this research is to examine the impact of financial distress, public ownership, audit delay, and concentrated ownership on auditor switching within the context of property and real estate firms listed on the IDX between 2017 and 2021, comprising a total of 49 companies. The research employed a purposive sampling approach to select 21 companies that fulfilled the research criteria. The study relied on secondary data extracted from the financial reports of these companies and involved a multiple linear regression analysis. The results indicate that financial distress exerts a negative influence on auditor switching, whereas public ownership and audit delay exhibit a positive association with auditor switching. In contrast, concentrated ownership does not demonstrate a significant effect on auditor switching. These findings provide valuable insights for both firms and investors, enabling them to make well-informed decisions concerning auditor switching and its associated determinants, including financial distress, public ownership, and audit delay
PENGARUH CORPORATE GOVERNANCE TERHADAP AGENCY COST PADA PERUSAHAAN PERBANKAN DI INDONESIA: THE INFLUENCE OF CORPORATE GOVERNANCE ON AGENCY COSTS IN INDONESIAN BANKING COMPANIES Fransisca, Theresia Adelia; Kusumaningtias, Rohmawati
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.4.3.556-573

Abstract

The research aims to determine the impact of the connection between corporate governance and agency expenses. The study's independent variables include the audit committee, management ownership, board of commissioners, and debt policy. The dependent variable used in this study is agency cost, which is computed using asset characteristics. This study also uses a control variable, namely company size. The population data used in this study are the banks registered on the Indonesia Stock Exchange between 2017 and 2021. Sampling technique using purposive sampling. The results of this study suggest that agency expenses are influenced by the board of commissioners and firm size. In contrast, there is no connection between the audit committee, management ownership, and debt policy, and agency expenses. The implication of this research is to minimize losses caused by the actions and policies of agents, principals are expected to continue to monitor the implementation of good corporate governance
DETERMINANT FACTORS THAT INFLUENCE LOCAL GOVERNMENT FINANCIAL REPORT QUALITY Rofika, Rofika; Ratnawati, Vince; Harum Melati Suci, Harum Melati Suci; Azhar L, Al
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.5.1.137-149

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan terhadap kualitas laporan keuangan pemerintah daerah. Adapun yang melatar belakangi penelitian ini adalah tingginya harapan masyarakat saat ini terhadap tata kelola yang akuntabel dan transparan dalam pelaporan keuangan. Subyek dalam penelitian ini adalah pegawai OPD Kabupaten Kota Pekanbaru pada bagian keuangan/akuntansi. Penelitian ini menggunakan data primer dengan metode survey. Dalam penelitian ini sampel sebanyak 184 responden dipilih dengan menggunakan teknik sampling berupa purposive sampling. Alat analisis yang digunakan adalah software SPSS 16.0. Berdasarkan hasil analisis data menunjukkan bahwa kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.
KONSERVATISME AKUNTANSI, STRUKTUR MODAL, INTENSITAS ASET TETATP, DAN TRANSFER PRICING, PENGARUHNYA TERHADAP TAX AVOIDANCE: ACCOUNTING CONSERVATISM, CAPITAL STRUCTURE, FIXED ASSET INTENSITY, AND TRANSFER PRICES, ITS EFFECT ON TAX AVOIDANCE Felisya, Suci Rahmatul; Afrizal, Afrizal; Erawati, Misni
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.4.3.599-610

Abstract

The study's focus is on identifying the many elements that lead to tax evasion, including but not limited to accounting conservatism, capital structure, the value of fixed assets, and transfer pricing. Tax avoidance refers to the strategies used by businesses and people to minimize their tax obligations. This study focuses on Indonesian mining firms that had an IPO between 2015 and 2022 on the Indonesia Stock Exchange. Thirteen companies were selected as study samples after meeting selection criteria and using a purposive random sampling method. This study used multiple linear regression as its analytic tool. The results suggest that capital structure and transfer pricing play key roles in evading taxation. While the number of fixed assets and the degree of accounting conservatism have only a little role in facilitating tax avoidance
PENGARUH PROFITABILIAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN SENSIVITAS INDUSTRI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN: THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND INDUSTRY SENSITIVITY ON THE DISCLOSURE OF SUSTAINABILITY REPORT Anggara, Bayu; Surya, Raja Adri Satriawan; Azhar.L, Al
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.4.3.629-645

Abstract

A sustainability report is a report that provides information regarding a company's impact on environmental, social and economic aspects. It is hoped that this sustainability disclosure report will attract the attention of companies in global business and increase public trust and the willingness of stakeholders to invest capital in the company. because there are still many companies that have gone public but have not yet disclosed their sustainability reports. This research aims to analyze the influence of profitability, ileverage, company size, and industry sensitivity on SustainabilityiReport disclosure. In this research, there were 213 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this research was 105 manufacturing companies in 2019–2021. The analysis tool uses multiple linear regression tests. The research results show that leverage and industry sensitivity have no effect on Sustainability Report disclosure. Meanwhile, profitability and company size influence the disclosure of the Sustainability Report. In sustainability reports, disclosure has implications not only for fulfilling regulatory obligations, but can also have a significant impact on a company's reputation and relationships with stakeholders.
PENGARUH KEUNGGULAN BERSAING, TEKNOLOGI DIGITAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM: THE EFFECT OF COMPETITIVE ADVANTAGE, DIGITAL TECHNOLOGY AND FINANCIAL LITERACY ON MSMEsPERFORMANCE Susilatri, Susilatri; Humairoh, Fitri; Ramaiyanti, Sinta; Azlina, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (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.5.2.265-278

Abstract

This study aims to analyze the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The analysis technique used is the mix method, with the aim of confirming the results of quantitative research. The method used is. The population in this study was 498 MSME actors registered with the Cooperatives and MSMEs Service of Bengkalis Regency. While the sample in this study amounted to 222 MSME actors determined using the Slovin formula. The data used is primary data, where respondents were given written questionnaires/questions and interviews with several MSME actors. The data was tested using multiple linear regression to determine the accuracy of the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The test results show that competitive advantage and digital technology have an effect on the performance of MSMEs. Meanwhile, financial literacy has no effect on the performance of MSMEs in Bengkalis Regency. The interview results also show the importance of competitive advantage and technology utilization in MSMEs.
MOTIVASI BELAJAR DAN KUALITAS PELAYANAN DOSEN, PENGARUHNYA PADA LITERASI KEUANGAN MAHASISWA AKUNTANSI UNIVERSITAS PATTIMURA: LEARNING MOTIVATION AND QUALITY OF LECTURER SERVICE, ITS INFLUENCE ON FINANCIAL LITERACY OF PATTIMURA UNIVERSITY ACCOUNTING STUDENTS Putuhena, Hempry; Fauzan, M. Rifkhi; Zalni, Zalni
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.4.3.574-582

Abstract

Financial literacy focuses on understanding and implementing financial concepts it in real life. This study aims to examine the influence of learning motivation and service quality of lecturers on student financial literacy. These two variables are very rarely investigated by previous studies. To answer these questions quantitative research methods using the SPSS application. Questionnaires used to be processed with SPSS to answer research questions from as many as 192 respondents. 192 respondents were Pattimura University accounting students who were studying in the even semester of 2022/2023 and were willing to voluntarily become respondents. The results show that motivation affects literacy while the financial quality of lecturer services does not affect financial literacy. Thus, the lecturer always fosters a spirit of student motivation in the activities of each lecture so that students continue to increase their understanding of financial literacy
FAKTOR – FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN : PERAN MODERASI GOOD CORPORATE GOVERNANCE : DETERMINANTS OF THE FIRM VALUE: THE MODERATION ROLE OF GOOD CORPORATE GOVERNANCE (EMPIRICAL STUDY ON ISLAMIC COMMERCIAL BANKS IN 2015 - 2020) Herwika, Essi; Anugerah, Rita; Nurmayanti, Poppy
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.5.1.119-142

Abstract

This study aims to examine and analyze the effect of intellectual capital, managerial ownership, and risk management on firm value moderated by good corporate governance at Islamic Commercial Banks in Indonesia from 2015 to 2020 and differences in the effect of IC, managerial ownership, and risk management on firm value in Government-owned and Privately-owned Islamic Commercial Banks in Indonesia from 2015 to 2020. The population in this study amounted to 14 Islamic commercial banks with a sample of 12 banks. The data analysis used in this research is Multiple Linear Regression, Moderate Regression Analysis, sensitivity analysis and regression coefficient test.The result of research shows that intellectual capital affects the value of Islamic Commercial Bank companies. This means that the better the intellectual capital, the more the company value will increase. Managerial ownership has no significant effect on the value of Islamic Commercial Bank companies. Risk management has a significant positif effect on the value of Islamic Commercial Bank companies. GCG moderates the effect of intellectual capital and risk management on the value of Islamic Commercial Bank companies, but does not moderate managerial ownership.

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