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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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KONTRIBUSI DANA BANTUAN KEUANGAN TERHADAP PENDAPATAN BUMDes : STUDI KASUS DI KECAMATAN BANTAN: CONTRIBUTION OF RIAU PROVINCE FINANCIAL ASSISTANCE FUNDS ON VILLAGE-OWNED ENTERPRISES' INCOME: CASE STUDY IN BANTAN DISTRICT Suhadi, Jhon; Ria Nelly Sari; Vince Ratnawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.612-635

Abstract

Financial assistance from the Riau Provincial Government is allocated according to priorities to provide benefits to villages in the form of accelerating village economic development. Economic development in villages is expected to be able to increase village original income and create community welfare through decent employment opportunities. This study aims to analyze the contribution of financial assistance funds from the Riau Provincial Government and the efforts made by village governments and managers in maximizing these funds to create village original income through Village-Owned Enterprises (BUM Desa). This study uses a qualitative method with a case study approach, data collection through interview techniques, documentation, and audio visuals. Data were analyzed with the help of NVivo 12 software. The results of the study indicate that the objectives of the program and the sustainability of Riau Province's financial assistance funds have contributed, although not optimally. Efforts made by village governments and BUMDes managers include budget planning and utilization, supervision and accountability, transparency, monitoring and evaluation, and community participation. The results of this study are expected to contribute to the Riau Provincial Government in evaluating financial assistance programs in order to improve the management of funds that have been distributed.
PENGUNGKAPAN EMISI KARBON: MEMAHAMI PERAN PROFITABILITAS, GENDER DEWAN, DAN MEDIA EXPOSURE: CARBON EMISSION DISCLOSURE: UNDERSTANDING THE ROLE OF PROFITABILITY, BOARD GENDER, AND MEDIA EXPOSURE Putri, Nurul Hikmah; Savitri, Enni; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.740-758

Abstract

In Indonesia, corporations are now required to disclose their carbon emissions voluntarily, mostly to lower risk and acquire credibility. Accounting rules govern the reporting of carbon emissions, which is a crucial component of corporate social responsibility. Since the energy industry contributes significantly to emissions and is crucial to economic growth, it also confronts environmental problems as a result of overexploitation, underscoring the need for open disclosure of carbon emissions. With environmental performance serving as a moderating variable, this quantitative study intends to investigate the impact of media exposure, board gender, and profitability on carbon emissions disclosure in energy sector businesses listed on the Indonesia Stock Exchange between 2019 and 2023. Panel data regression models on STATA were used for both descriptive and inferential statistical analysis of the study data. The findings indicate that carbon emissions disclosure is positively impacted by media exposure, profitability, and the gender of the board of directors and commissioners. Environmental performance successfully moderates this link. The results suggest that in order to increase environmental responsibility and transparency, businesses should give priority to these three factors
PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN : TAX AVOIDANCE IN INDONESIA: PROFITABILITY FACTORS, CAPITAL INTENSITY AND INVENTORY INTENSITY Rahmawati, Vivi; Indah Hernawati, Retno
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.681-693

Abstract

This research aims to identify the effect of profitability, capital intensity and inventory intensity on tax avoidance in mining companies listed on the Indonesian Stock Exchange from 2019 to 2023. This research is quantitative research using secondary data in the form of company annual financial reports obtained from the official website is www.idx.co.id as well as the official website of each mining company. The analysis technique is multiple linear regression. The population is mining sector companies listed on the IDX in the period 2019 to 2023 and a sample of 112 data was obtained using the purposive sampling. The results show that profitability has influence on tax avoidance, that a greater level of profitability will increase the company's potential to avoid tax.  On the other hand, capital intensity and inventory intensity have no influence on tax avoidance. The companies invest their assets in the fixed assets and inventory are not always used as a reduction in the tax burden but are used as company operational costs.
PENGHINDARAN PAJAK DILIHAT DARI SISI TRANSFER PRICING, RETURN ON ASSET, DAN UKURAN PERUSAHAAN : TAX AVOIDANCE VIEWED FROM THE PERSPECTIVE OF TRANSFER PRICING, RETURN ON ASSETS, AND FIRM SIZE Suhermanto, Putri Amanda; Mardjono, Enny Susilowati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.599-611

Abstract

This study aims to examine the impact of transfer pricing, Return on Assets (ROA), and firm size on tax avoidance. The research utilizes data from energy sector companies listed on the Indonesia Stock Exchange during period of 2019-2023 period, with a total of 103 observations obtained through purposive sampling. Hypotheses were tested using regression analysis with SPSS 25. The results indicate that transfer pricing and ROA do not influence tax avoidance, while firm size has an affect tax avoidance. Based on this study, the government should pay attention to the size of companies in efforts to address tax avoidance. Thus, tax authorities can formulate more effective policies to reduce such practices and enhance tax compliance.
INVESTMENT OPPORTUNITY SET, KONSERVATISME, ALOKASI PAJAK ANTAR PERIODE DAN KUALITAS LABA: INVESTMENT OPPORTUNITY SET, CONSERVATISM AND TAX ALLOCATION BETWEEN PERIODS AND PROFIT QUALITY Rahman, Diaur; Tumirin, Tumirin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.759-770

Abstract

This study aims to analyze the impact of investment opportunity sets, conservatism, and tax allocation between periods on the quality of profits in manufacturing companies. This study uses a descriptive method with a quantitative approach, analyzed using multiple linear regression techniques through SPSS version 22.00. The population in this study is manufacturing companies in the basic and chemical industries, which were verified on the IDX in 2020-2022. The sample was taken by applying the purposive sampling method, which produced a sample of 38 companies, so that 114 observations were obtained. The results of the assessment stated, where investment opportunity set is not able to affect the quality of profits, while conservatism and tax allocation between periods are able to affect the quality of profits.
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MAKANAN DAN MINUMAN : THE INFLUENCE OF CORPORATE GOVERNANCE AND LEVERAGE ON ACCOUNTING CONSERVATISM IN FOOD AND BEVERAGE COMPANIES Saraswati, Atikah; Prajanto, Agung
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.636-653

Abstract

This study examines the impact of corporate governance mechanisms and leverage on accounting conservatism in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023. Employing a quantitative approach with a sample of 113 companies, data was collected from financial reports and analyzed using multiple linear regression. The results indicate that corporate governance mechanisms and leverage significantly influence accounting conservatism. Specifically, institutional ownership, audit committees, and leverage have significant positive effects. Conversely, independent commissioners, managerial ownership, and board size have insignificant impacts. These findings underscore the importance of effective corporate governance implementation to enhance financial report transparency and accountability.
AUDIT QUALITY, AUDIT COMMITTEE, AND EARNINGS MANAGEMENT PRE-POST IFRS IMPLEMENTATION: EVIDENCE FROM INDONESIAN CONSUMER GOODS COMPANIES Puspita, Adya; Setiawan, Doddy
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.654-666

Abstract

The purpose of this study is to examine the association of audit quality and audit committee on earnings management through the time line of IFRS implementation phases. The sample of this study consists of consumer goods companies with 237 firm-years observations during 2008 – 2018 from the Indonesian Stock Exchange. This study shows that audit quality can diminish accrual earnings management rather than in real earnings management. Audit committee works well on accrual earnings management rather than on real earnings management. This study limited to Indonesian Consumer Goods companies only. Future researchers might expand the sample and consider qualitative methods to provide valuable insights the minds of the managers and stakeholders, and explanations regarding manager’s incentives can be obtained.
DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA: DETERMINANTS OF FIRM VALUE OF HEALTHCARE SECTOR IN INDONESIA Maylani, Rhizma Putri; Oktafiyani, Melati; Prajanto, Agung
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.667-680

Abstract

The study investigates the effect of financial performance (profitability, liquidity, and solvency) on firm value. The methodology employs a quantitative approach, utilizing secondary data from annual reports. The research focuses on healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study utilized purposive sampling methods to observe 98 company samples. The study employs multiple linear regression analysis to conduct hypothesis testing with IBM SPSS version 26 software. The analysis indicates that profitability significantly enhances the value of a firm. Liquidity significantly enhances the firm's value. The statement suggests that the effect of solvency on firm value is not significant. The contribution of this research is to provide information for investors in assessing companies in the healthcare sector to consider the importance of financial performance so that it can be used as a reference in making investment decisions, as well as provides insights for regulators in designing stategies to support the sustainable increase the value of healthcare sector companies in a competitive market.
GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE: GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE Aunurrafiq, Aunurrafiq; Kamaliah, Kamaliah; Badriyah, Nurul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.771-784

Abstract

This study aims to examine and analyze the impact of green entrepreneurial orientation and financial capability on the financial performance of Micro Small and Medium Enterprises (MSMEs), while also assessing the moderating role of green technology dynamism on the relationship between green entrepreneurial orientation and financial performanceThis quantitative study employs a questionnaire-based data collection method, with questionnaires distributed directly to respondents. The sample consists of 217 MSME actors located in Siak District, Siak Regency. The results demonstrate that green entrepreneurial orientation and financial capability significantly influence the financial performance of MSMEs. Thi results are expected to contribute valuable insights for MSME actors, highlighting the importance of green entrepreneurial orientation and financial capability in enhancing financial performance. MSMEs with green entrepreneurial orientation and financial capability are better equipped to innovate, take proactive measures, and embrace risk to improve financial performance, all while considering economic, social, and environmental aspects within their operational context      
PENGARUH KOMPENSASI EKSEKUTIF, KONSERVATISME AKUNTANSI DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE: THE EFFECT OF EXECUTIVE COMPENSATION, ACCOUNTING CONSERVATISM, AND FAMILY OWNERSHIP ON TAX AVOIDANCE Wijayanti, Etri; Ratnawati, Vince; Khoiriyah, Mayla; Nasir, Azwir
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.803-820

Abstract

This research is a quantitative study that aims to analyze and provide empirical evidence regarding the effect of executive compensation, accounting conservatism, and family ownership on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). In this study, the sample selection technique used purposive sampling with a sample of 33 companies obtained. This study uses secondary data obtained from annual reports. Data analysis was carried out using descriptive analysis, classical assumption test, linear regression analysis and hypothesis testing with analysis, namely statistical product and service solutions (SPSS) version 30.0. The results obtained from this study indicate that executive compensation and family ownership affect tax avoidance. However, accounting conservatism has no effect on tax avoidance. The implication of this research is that it is hoped that the government can provide a basis for designing more effective tax policies, increasing the transparency of tax reporting, and tightening supervision of companies with high risks in conducting tax avoidance, as well as for companies the importance of making better tax avoidance decisions, without harming the state, considering that tax avoidance can reduce state revenues.

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