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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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DAMPAK PRAKTIK GREEN ACCOUNTING DAN ENVIRONMENTAL, SOCIAL, AND DISCLOSURE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN: THE IMPACT OF GREEN ACCOUNTING AND ENVIRONMENTAL, SOCIAL, AND DISCLOSURE (ESG) DISCLOSURE ON FIRM VALUE Vivy, Vivy; Hijriah, Amanah; Fahmi, Muhammad
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.5.2.222-234

Abstract

The environment is a contemporary issue that must be considered account because business operations and the environment are intertwined. Mining companies are highprofile companies with high sensitivity to the surrounding environment. Investor perceptions that depend not only on company profits, but also on the company's concern for its surroundings make companies have to consider non-financial impacts, such as environmental and social. Uncovering the relation between Green Accounting, ESG Discloure and firm value is the focus objective of this research study. This research study uses quantitative methods, while the linear regression method in the SPSS v25 program is also used. In this study, Green Accounting is measured using PROPER, GRI (Global Reporting Initiative) Standard is used to measure ESG disclosure, and Tobin's Q ratio is used to estimate firm value. Coal mining subsector companies listed on the stock exchange (IDX) in 2018 - 2022 were used as the population in this study, the sample was selected using purposive technique. The results of this study show that Green Accounting has no effect on firm value and ESG Disclosure has a negative effect on Firm Value.
DETERMINASI PENGUNGKAPAN KEY AUDIT MATTERS DI INDONESIA: BUKTI DARI INDEKS KOMPAS100: DETERMINATION OF DISCLOSURE OF KEY AUDIT MATTERS IN INDONESIA: EVIDENCE FROM THE COMPASS100 INDEX Ferizqi, Luthfi; Reskino, Reskino
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.5.2.325-337

Abstract

This study examines the relationship between audit committee, financial industry, audit firm, firm size to key audit matters (KAM) in Indonesia. A disclosure index approach is employed from the International Standard on Auditing (ISA) 701 and a regression run on a population of Kompas100 Index for the first implementation year in 2022. The hypothesis was assessed utilizing the Multiple Linear Statistical Test, with the analysis performed at a significance level of 0.05. The results of regression analysis indicate that the size of audit committee significantly influences KAM disclosures. A statistically insignificant relationship was found between the financial industry, audit firm, firm size and KAM. The research acknowledges the existence of a positive and statistically significant correlation between the characteristics of the audit committee, financial industry, choice of audit firm, firm size, and the disclosure of KAM within the country. This study also reports the empirical results of the first-time implementation of KAM, such as auditor market share, as well as the number of KAM topics disclosed. The results revealed that the number of reported KAM in Indonesia is significantly lower compared to neighboring countries such as Singapore. Regulatory bodies in Indonesia, could conduct further analysis to determine whether the current enhancement auditor's report is adequate and meets investor expectations. This research improves our understanding of the extent of KAM disclosure and the specific factors in Indonesia, thereby improving the knowledge of policymakers and decision-makers regarding KAM disclosure in audit reports.
PENGARUH FINANCIAL DISTRESS DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING : THE EFFECT OF FINANCIAL DISTRESS AND FIRM SIZE ON COMPANY VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE Weni, Darma; Kamaliah, Kamaliah; Savitri, Enni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (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.5.3.354-372

Abstract

Company has a goal of maximizing the value of the company, which aims to maximize shareholder prosperity. This study aims to analyze the factors that influence firm value. The variables used in this study are Financial Distress, Firm Size and Profitability. This research was conducted on property and real estate sector companies listed on the IDX in 2016-2020. Sampling was carried out using a purposive sampling method which resulted in 18 companies as research samples from a population of 48 companies. The research method used in this research is analysis of Partial Least Square (PLS). The results of the study show that financial distress has a negative and significant effect on profitability; firm size has a positive and significant effect on profitability; financial distress has no effect on firm value; firm size has no effect on firm value; profitability has a positive and significant effect on firm value; profitability can mediate the relationship between financial distress and firm value; profitability cannot mediate the relationship between firm size and firm value.
STRATEGI DAN MOTIVASI UNTUK MENINGKATKAN KEPATUHAN PAJAK KENDARAAN BERMOTOR PAJAK MASYARAKAT DI DKI JAKARTA: STRATEGY AND MOTIVATION TO IMPROVE MOTOR VEHICLE TAX COMPLIANCE OF THE COMMUNITY IN DKI JAKARTA Ferawati, Ferawati; Magdalena, Febriani Cristina Susianti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (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.5.3.489-502

Abstract

This research aims to determine the effect of motor vehicle tax waiver policy, Transfer of Title Fee Exemption, E-Samsat System, and Motivation on vehicle tax payer compliance in DKI Jakarta. A quantitative methodological framework was adopted, involving the administration of questionnaires to a sample of 146 vehicle proprietors. The data was subjected to multiple linear regression analysis for comprehensive evaluation. The findings indicate that the motor vehicle tax waiver policy, Transfer of Title Fee Exemption, and motivational factors exert a positive influence on the compliance of vehicle taxpayers. Nevertheless, while the Transfer of Title Fee Exemption demonstrates a positive yet statistically insignificant effect, the E-Samsat System exhibits an insignificant impact on the compliance of vehicle taxpayers
CLOUD COMPUTING SEBAGAI MEDIASI PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA ORGANISASI : CLOUD COMPUTING AS A MEDIATION OF THE INFLUENCE OF TOP MANAGEMENT SUPPORT ON ORGANIZATIONAL PERFORMANCE Syafitri, Lidya; Fitrios, Ruhul; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (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.5.3.388-406

Abstract

The purpose of this study was to analyze the effect of top management support on organizational performance with cloud computing as a mediator so as to improve the performance of MSMEs to be more aware of the use of accounting information systems, especially the maximum use of cloud computing. This research was conducted at MSMEs registered at the Pekanbaru City Cooperative and MSME Office. With a total sample in this study of 189 MSMEs selected from a population of 13,540 MSMEs registered at the Pekanbaru Cooperative Office using a survey method, sampling using the Hair formula and questionnaires distributed to MSME executives/owners both offline and online. The sampling technique used convenience sampling technique. Furthermore, the data analysis technique uses the SmartPLS 3 application. The results showed that (1) Top management support affects organizational performance, (2) Cloud computing affects organizational performance, (3) Top management support affects cloud computing, (4) Cloud computing mediates top management support on organizational performance.
PENGARUH KENDALA KEUANGAN TERHADAP TAX AVOIDANCE: PERAN DEWAN DIREKSI WANITA DAN INDEPENDENT COMMISSIONERS SEBAGAI PEMODERASI: THE INFLUENCE OF FINANCIAL CONSTRAINTS ON TAX AVOIDANCE: THE ROLE OF FEMALE ON BOARDS AND INDEPENDENT COMMISSIONERS AS MODERATIONS Nurmah, Rahmawati Yulijah; Silfi, Alfiati; Hanif, Rheny Afriana
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (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.5.3.565-583

Abstract

Companies use tax avoidance as a tactic to reduce the amount of taxes they must pay. In the meanwhile, taxes are income that needs to be collected as much as feasible by the state. According to agency theory, tax evasion is the result of disparities in interests between businesses and the government. In response to the problem of tax evasion, this study is to investigate and evaluate the impact of financial limitations on tax evasion, taking into account moderating factors such as the presence of female directors and independent commissioners in manufacturing businesses listed between 2018 and 2022 on the Indonesian Stock Exchange. Purposive sampling was the sampling strategy employed in this study, which produced a sample of 76 businesses. Using the IBM SPSS Statistics 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques employed for each moderating variable. The test results involving the control factors (profitability, leverage, firm size, and number of commissioners on the board) indicate that tax evasion is impacted by each of the control variables. The study's findings demonstrate that tax evasion is influenced by financial limitations. Then, financial restrictions that are controlled by independent commissioners and women on boards have an impact on tax evasion.
PENGARUH COST OF CAPITAL, FINANCIAL PERFORMANCE, DAN BOARD GENDER DIVERSITY TERHADAP COMPANY VALUE : THE EFFECT OF COST OF CAPITAL, FINANCIAL PERFORMANCE, AND BOARD GENDER DIVERSITY ON COMPANY VALUE Angela, Aurora; Meilyani, Meilyani
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (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.5.3.373-387

Abstract

Increasing company value is a corporation’s long-term objective. Good capital cost management, optimizing financial performance, and it is anticipated that increasing the number of women on the board of directors will raise the value of the company. Research was conducted to ascertain the impact of cost of capital (coc), financial performance, and board gender diversity on company value. All manufacturing enterprises registered on the Indonesia Stock Exchange in 2020–2022 make up the study's population. There was a purposeful sampling to get the study's sample. Multiple linear regression is used in this study to evaluate the hypothesis. The results found that cost of capital, financial performance, and board gender diversity have an influence on company value. Therefore, companies must manage and pay attention to the cost of capital, financial performance, and gender diversity in the board of directors to increase company value. The contribution of this research is to provide a comprehensive understanding for investors, managers, and policymakers in companies to understand the importance of coc, financial performance, and gender diversity in increasing company value, so that it can be used as a reference for companies in decision making.
PERAN MEDIASI PENGUNGKAPAN EMISI KARBON TERHADAP HUBUNGAN FINANCIAL SLACK DAN NILAI PERUSAHAAN: THE MEDIATING ROLE OF CARBON EMISSION DISCLOSURE ON THE RELATIONSHIP BETWEEN FINANCIAL SLACK AND FIRM VALUE Jao, Robert; Holly, Anthony; Mardiana, Ana; Atmakusuma, Cheryl Natasya
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (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.5.3.407-422

Abstract

This study aims to analyze the effect of financial slack on carbon emission disclosure, carbon emission disclosure on firm value, financial slack on firm value, and financial slack on firm value through carbon emission disclosure. This research is built on stakeholder theory. This study uses a purposive sampling method in sample selection. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period, with a total sample size of 184 company data. This study uses secondary data from complete annual and sustainability reports from the Indonesia Stock Exchange (IDX) and the company's official website. This research uses path analysis. The results of this study indicate that financial slack has a positive and significant influence on the disclosure of carbon emissions. The results also show that disclosure of carbon emissions positively and significantly influences firm value. The results of this study also show that financial slack has a positive and significant effect on firm value. The results of this study also show that the disclosure of carbon emissions mediates the relationship between financial slack and firm value.
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, CEO TENURE, DAN FIRM AGE TERHADAP NILAI PERUSAHAAN : THE EFFECT OF DIVIDEND POLICY, DEBT POLICY, CEO TENURE, AND FIRM AGE ON FIRM VALUE Amanda, Serly; Zirman, Zirman; Hariyani, Eka
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (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.5.3.548-564

Abstract

Competition in the business world is increasing, this encourages every company to improve its performance and quality in order to survive in competition in the business world to get the best value for the company. This research aims to examine and analyze the effect of dividend policy, debt policy, CEO tenure, and firm age on firm value in Kompas100 index companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method. The population in this research is the KOMPAS 100 index companies which are consistently listed on the Indonesia Stock Exchange (BEI) in 2018-2022, totaling 52 companies. The sample selection in this research used the purposive sampling method. The samples selected in this research was 35 companies selected based on predetermined criteria with a period of 5 years so that a total of 175 data were obtained. The data analysis method used in this research uses WarpPLS 7.0. The research results showed that dividend policy, debt policy, and CEO tenure has an effect on firm value. Meanwhile, firm age has no effect on firm value. These findings suggest that companies seeking to enhance their value should focus on optimizing dividend and debt policies and consider the role of CEO tenure in strategic planning. These results also provide insights for stakeholders and policymakers in formulating strategies to support company growth and stability in a competitive market.
ANALYSE STUDENTS' SOCIAL AND PSYCHOLOGICAL VALUES TO BECOME A PROFESSIONAL AUDITOR Idris, Salma; Junaidi, Junaidi; Anwar, Suhardi M; Sahrir, Sahrir
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (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.5.3.503-515

Abstract

This study aims to determine the role of framing, perception, and motivation of accounting students, as well as financial rewards, in influencing their perception of social value and interest in becoming a professional auditor. The collected data involved approximately 864 active students in Indonesia. Structural Equation Modeling (SEM) was utilised to test the research hypotheses. The results indicate that framing, students' perceptions and motivations, and financial recognition regarding a career as an auditor do not significantly affect students' interest in becoming an auditor. However, social value has a significant influence on students' career interest. Additionally, besides psychological factors, future assurance also emerges as a reason for students to choose an auditing career. Thus, stakeholders need to provide encouragement, opportunities, and support to motivate students to consider becoming auditors. The findings of this study contribute to the literature related to career interests in auditing and provide new insights into determining factors that influence students' career choices as future auditors. These research findings can serve as a foundational resource for stakeholders in higher education institutions, particularly accounting departments, to enhance awareness among students about becoming professional auditors, considering that the number of professional auditors in Indonesia is relatively low compared to ASEAN countries.

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