cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
David H.M. Hasibuan
Contact Email
davidhasibuan@ibik.ac.id
Phone
+62251-8337733
Journal Mail Official
ejournal@ibik.ac.id
Editorial Address
Institut Bisnis dan Informatika Kesatuan Bogor Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : -     EISSN : 26567113     DOI : https://doi.org/10.35212/277621
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. Jurnal ini menerbitkan hasil penelitian terapan / aplikasi dalam bidang ekonomi, akuntansi dan bisnis dalam arti luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 235 Documents
 20   21   22   23   24 
AUDITOR EXPERIENCE & SKEPTICISM AS MODERATORS INFLUENCING AUDIT QUALITY Sofian, Sofian; Reswara , Rafael Danendra; Salim, Marcella
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2798

Abstract

The complexity of operating environments faced by businesses has further highlighted audit quality, particularly following financial reporting failures that raise concerns about auditor competence and independence. This study examines the relationships among auditors’ competence, independence, and audit quality, with experience and skepticism as moderating variables. This research used a quantitative research approach; data were collected via structured questionnaires distributed via convenience sampling to 125 practicing auditors working at Public Accounting Firms in Surabaya city, and analyzed using regression-based models to assess both direct and interaction effects among the variables. The findings reveal that auditor competence and independence positively influence audit quality. Experience and skepticism fail to moderate auditor competence and audit quality, indicating that competence already reflects the essential professional attributes required to conduct standardized audits. In contrast, auditor experience strengthens the effect of auditor independence on audit quality by enabling auditors to translate independence into effective audit behavior. Skepticism does not serve as a moderating mechanism between independence and audit quality, as it is institutionalized primarily through audit standards. In conclusion, while competence and independence are fundamental drivers of audit quality, auditor experience plays a critical role in enhancing the practical effectiveness of auditor independence.
DETERMINANTS OF MANDATORY E-BUPOT 21/26 CORETAX SYSTEM SUCCESS Gumilang, Yudithia Mega; Mutmainah, Siti
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2805

Abstract

The implementation of integrated digital tax administration systems is a key strategy for improving public service quality and tax compliance in Indonesia. As part of this reform, the electronic tax deduction receipt (e-Bupot) 21/26 has been integrated into the Coretax platform and is mandatory for taxpayers. Despite its strategic role, the early implementation of this system has revealed several challenges related to system performance, information reliability, and the availability of user support services, raising concerns about its actual success from the user’s perspective. This study evaluates the success of the e-Bupot 21/26 by applying the DeLone and McLean Information System Success Model in a mandatory use context. The analysis focuses on system quality, information quality, service quality, user satisfaction, and perceived net benefits. Using a quantitative survey, primary data were collected from users who actively use the system for tax withholding and reporting. The findings indicate that system success in a mandatory environment is not determined solely by technical performance but is strongly influenced by reliable information and responsive service support, which enhance user satisfaction and perceived benefits.
CORPORATE GOVERNANCE AND SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE IN ENERGY SECTOR Nikmah, Khoirotun; Listiowati, Fani Nadia; Astuti, Wulan Budi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2818

Abstract

This study examines the impact of corporate governance mechanisms on the disclosure of Sustainable Development Goals (SDGs) within Indonesian energy sector companies. The variables tested include the proportion of independent commissioners, institutional ownership, and the existence of an audit committee. A quantitative method using panel data analysis and a Random Effects Model, tested with EViews 13 software, was used to collect data from 17 energy sector companies listed on the Indonesia Stock Exchange between 2020 and 2024. The findings show that the audit committee has a positive impact on SDG disclosure. On the other hand, institutional ownership and independent commissioners have a negative but insignificant impact. Sensitivity analysis during the COVID-19 pandemic and post-pandemic periods showed no significant differences in all variables studied. These findings emphasize the importance of effective audit committee oversight in improving sustainability transparency and provide policy implications for the Financial Services Authority in strengthening corporate governance oversight in the energy sector.
INSTITUTIONAL OWNERSHIP, GENDER DIVERSITY, AND TAX AVOIDANCE Getzminanto, Paskalis Indra; Hadiprajitno, Paulus Theodorus Basuki
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2824

Abstract

This research investigates how institutional ownership influences tax avoidance among Indonesian mining firms and further evaluates the moderating role of board gender diversity in this relationship. Tax avoidance is proxied by the Effective Tax Rate (ETR). The sample consists of 125 firm-year observations of mining companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The hypotheses are tested using panel regression techniques, where the Random Effects specification is selected following a series of model selection procedures. Firm size, leverage, and profitability are included as control variables to isolate the governance effect from firm-specific characteristics that may influence tax avoidance. The results indicate that institutional ownership has a significant positive effect on ETR, suggesting that higher institutional ownership is associated with lower tax avoidance and stronger tax compliance. However, board gender diversity, measured using the Blau Index, does not significantly moderate the relationship between institutional ownership and tax avoidance. These findings contribute to agency theory by reinforcing the monitoring role of institutional investors in constraining managerial opportunism in tax-related decisions. Practically, the results highlight the importance of strengthening institutional ownership structures and enhancing governance transparency to promote sustainable tax compliance in capital-intensive industries.
SUSTAINABILITY PERFORMANCE AND EARNINGS MANAGEMENT: THE ROLE OF BOARD MEETINGS Jakeem, Jazman; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2842

Abstract

Increasing attention toward sustainability disclosure has raised questions about whether Environmental, Social, and Governance (ESG) initiatives genuinely reflect corporate responsibility or are strategically utilized to obscure earnings management practices. This study employs a quantitative approach to examine the influence of ESG performance and intellectual capital on earnings management, while accounting for the frequency of board meetings as a moderating factor. The sample consists of 31 healthcare firms listed on the Indonesia Stock Exchange over the 2020-2024 period, yielding 109 firm-year observations selected using purposive sampling. The analysis relies on secondary data derived from audited annual reports and sustainability reports. To test the proposed relationships, the study uses unbalanced panel-data regression. The findings indicate that higher ESG disclosure is positively associated with earnings management, suggesting that sustainability reporting may be used as a strategic instrument for opportunistic financial reporting. In contrast, intellectual capital efficiency does not show a statistically significant relationship with earnings management. Furthermore, the frequency of board meetings enhances monitoring in the relationship between ESG performance and earnings management, but it does not influence the association between intellectual capital and earnings management.

Page 24 of 24 | Total Record : 235

 20   21   22   23   24 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 2 No. 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis More Issue