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INDONESIA
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Published by Universitas Bina Bangsa
ISSN : 27236498     EISSN : 27236501     DOI : 10.46306/rev
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 426 Documents
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PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM : Pada Perusahaan Indeks LQ-45 yang Terdaftar di Bursa Efek Indonesia Widya Lestari; Zulfa Rosharlianti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.166

Abstract

This study aims to determine and empirically prove the effect of net income and operating cash flow on stock returns in LQ-45 Index Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The LQ-45 Index Company is one of the stock indexes consisting of 45 companies with good fundamentals and corporate liquidity. This type of research is quantitative research. The population in this study are all LQ-45 Index Companies listed on the Indonesia Stock Exchange in 2017-2021 as many as 45 companies (observations in 2021). The sample selection method selected was purposive sampling and obtained a sample of 13 companies with a period of 5 years of research, so the observation data were 65 data. The results of the study simultaneously state that net income and operating cash flow have a significant effect on stock returns. The results of the study partially stated that net income had no effect on stock returns and operating cash flow had no effect on stock returns
ANALISIS PENGARUH CAPITAL INTENSITY, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI Kusuma Indawati Halim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.169

Abstract

Applying accounting conservatism correctly will strengthen the dependability of financial reports and enabling stakeholders to use them as a decision-making tool. The advantage of accounting conservatism is that it might give a signal that encourages investors to exercise caution. The purpose of this study was to examine the impact of capital intensity, growth opportunity, and leverage on accounting conservatism. Measurement of the variable capital intensity by means of a comparison of total assets with operating income. The growth opportunity variable is measured using the market/book value of equity, while the leverage variable is measured using a ratio of total debt to total assets. This type of research is a quantitative association study. The research object is aimed at companies that are members of the LQ45 index on the Indonesia Stock Exchange, with a total population of 45 companies. Determination of the sample of this study using porposive sampling method and obtained a sample of 20 companies. Methods of data analysis using multiple linear regression analysis. The test results prove that capital intensity and leverage have a positive effect on accounting conservatism, while growth opportunities have no effect on accounting conservatism
PENGARUH KOMPONEN ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING: Studi Empiris pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Nur Azizah; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.175

Abstract

This study aims to examine the effect of operating cash flow, investment cash flow, funding cash flow and accounting profit on stock returns with company size as a moderating variable. Using the purposive sampling method, the research sample was 14 companies with 5 years of research or equivalent to 70 data. The results showed that simultaneously operating cash flow, investment cash flow, funding cash flow and accounting profit together affect stock returns. Partially, only operating cash flow has no effect on stock returns, while investment cash flow, funding cash flow and accounting profit affect stock returns. In moderation, the size of the company is unable to moderate the relationship between operating cash flow, investment cash flow, funding cash flow and accounting profit to stock returns
PENGARUH PROMOSI, HARGA, DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN PERUMAHAN SUBSIDI VILLA SUTRA PADA PT. MITRA SABURAI PROPERTI Hairudin Hairudin; Hasbullah Hasbullah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.176

Abstract

The purpose of this study was to examine the effect of promotion, price, and location on the decision to purchase subsidized housing at Villa Sutra at PT. Mitra Saburai Property. The data used in this study are primary data obtained from the results of distributing questionnaires. This research was conducted in the subsidized housing of Villa Sutra at PT. Mitra Saburai Property. The population in this study amounted to 35 consumers and the sample amounted to 35 consumers. The method used in this study is a quantitative method. The analytical tools used in this study used validity and reliability tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis testing. Based on the results of the study concluded that the R Square obtained by 0.571 indicates that promotion, price, and location have the ability to explain purchasing decisions by 57,1%. The results of the F test concluded that simultaneously promotion, price, and location had a significant effect on the decision to purchase subsidized housing for Villa Silk at PT. Mitra Saburai Property. The results of the t test partially have a promotion that has a significant influence on purchasing decisions, partially price has a significant influence on purchasing decisions, partially location does not have a significant influence on purchasing decisions
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Safitri Dwi Pertiwi; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.177

Abstract

This study aims to prove empirically about the effect of firm size, fixed asset intensity on tax avoidance with sales growth as a moderating variable. The independent variables used in this study are firm size and fixed asset intensity, while the dependent variable is tax avoidance. This study also uses a moderating variable in the form of sales growth. It aims to find a stronger influence between the independent and dependent variables by including the moderating variable. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. The sample selection method used purposive sampling, based on this method, 8 companies were obtained with research for 6 years, so that 48 observation data were obtained. The data used in this study is secondary data in the form of annual financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. Based on the results of the study, it shows that the size of the company, the intensity of fixed assets have a simultaneous effect on tax avoidance. Firm size has an effect on tax avoidance. The intensity of fixed assets has no effect on tax avoidance. Sales growth is not able to moderate the effect of firm size on tax avoidance. Sales growth is not able to moderate the effect of fixed asset intensity on tax avoidance
PENGARUH SANKSI PERPAJAKAN DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN DIMEDIASI KUALITAS PELAYANAN: Studi Pada Wajib Pajak Usaha Mikro Kecil dan Menengah yang Terdaftar di KPP Kebayoran Lama Alda Farida; Wiwit Irawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.178

Abstract

This study aims to analyze the Effect of Tax Sanctions and Tax Fairness on MSME Taxpayer Compliance Mediated by the Quality of Micro, Small and Medium Enterprises Services Registered at the KPP Kebayoran Lama. The population in this study are 2,569 MSME taxpayers registered at the Kebayoran Lama KPP in 2021. This type of research is associative research with primary and secondary data approaches. The sample collection technique for this study was non-probability sampling using SPSS version 26 software. The results of this study indicate that (1) Tax Sanctions do not affect Service Quality, (2) Tax Justice affects Service Quality, (3) Tax Sanctions affect Compliance Taxpayers, (4) Tax Justice affects Taxpayer Compliance, (5) Taxpayer Compliance affects Service Quality, (6) Service Quality does not mediate between Tax Sanctions and Taxpayer Compliance, (7) Service Quality does not mediate between Tax Fairness on Taxpayer Compliance
PENGARUH INFLASI, NILAI TUKAR RUPIAH, DAN TINGKAT SUKU BUNGA TERHADAP INDEKS HARGA SAHAM Safira Dewi Srikandi; Andri Syahputra
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.182

Abstract

This study aims to examine the effect of inflation, exchange rates, and interest rates on the stock price index. The population of this study is the consumer goods industry sector companies listed on Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research is a quantitative research with associative method. The data used in this research is secondary data. This research was conducted with the help of E-views. The research method used is multiple linear regression analysis of panel data. The results of this study showed that inflation and exchange rated affected the stock price index. While interest rates has no effect on stock price index
ANALISIS KEWAJIBAN PERPAJAKAN PPH 23 ATAS JASA IKLAN Nugrahini Kusumawati; Efi Tajuroh Afiah; Farina Febiyanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.194

Abstract

Diskominfo Serang City as a government-owned agency in the field of communication and information processing, of course, needs to carry out supervision and continue to inform the public about the latest Covid-19 status through the internet and placing advertisements in collaboration with partners such as press, telecommunications, radio and other media companies. The company partners will be subject to Article 23 Income Tax for advertising services which will be collected, paid, and reported. This research aims to determine the withholding, deposit and reporting of income tax article 23 on advertising services. The research method used is descriptive qualitative where direct observations and interviews are carried out. The results showed that the income tax obligation article 23 in withholding, depositing and reporting at the Diskominfo of Serang City was in accordance with Law No. 36 of 2008 regarding income from other services regulated in PMK No. 141/PMK.03/2015. It can be concluded that Article 23 Income Tax for the use of services by other parties at the Serang City Communication and Information Office is deducted and deposited by the Serang Communication and Information Agency Treasurer at a rate of 2% in accordance with the Regulation of the Minister of Finance Number 244/PMK.03/2008 concerning Other Types of Services
PENGARUH MODAL KERJA DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Renil Septiano; Desfita Anggriana; Laynita Sari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.184

Abstract

This study aims to determine and analyze the effect of working capital and sales on net income. The object of this study is a otomotiv company listed on the IDX in the 2018-2021. This research uses quantitative methods, data collection using documentation methods, and data analysis using panel data regression analysis methods using the eviews 8 application. The results of this study show that partially and simultaneously working capital and sales had a significant effect on net income in otomotiv company listed in the IDX in the 2018-2021. The results are in line with the objectives and functions of working capital and sales. Working capital serves to finance the company's daily operational activities to generate profits, while sales are the company's activities in selling products with the aim of obtaining profits. So it can be concluded that the higher the working capital and sales, the higher the company's net profit  
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Renil Septiano; Rysha Mulyadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.185

Abstract

This study aims to examine the effect of liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance in companies in the otomotiver from 2017-2021. The method of determining the sample used was purposive sampling. The sample used was 9 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, using Eviews 9.0 software. Partially liquidity (CR) had a significant negative effect on financial performance (ROA). Whereas company size (Ln Total Assets) did not have a significant effect on financial performance (ROA).

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