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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 KUALITAS AUDIT, KARAKTERISTIK KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TIMELINESS LAPORAN KEUANGAN: Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Yustika Panggabean; Julian Maradina
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.v3i2.207

Abstract

This study aims to examine and find empirical evidence of the effect of audit quality, audit committee characteristics and institutional ownership on the timeliness of financial statements. The method used in this research is associative quantitative research and uses secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The population in this study are all mining sector companies listed on the Indonesian Stock Exchange. The sample was selected using a purposive sampling technique through predetermined criteria. The total sample used in this study amounted to 60 data with a research period of 5 years. The analytical method used in this study is multiple linear analysis with the help of the e-views 9 program. The results show that auditor quality affects the timeliness of financial reports while audit committee size, frequency of audit committee meetings and institutional ownership do not affect the timeliness of financial reports
PENGARUH PENGHINDARAN PAJAK, KEBIJAKAN DEVIDEN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PERENCANAAN PAJAK SEBAGAI VARIABEL PEMODERASI Annisa Indah Lestari; Chaidir Djohar
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.v3i2.208

Abstract

This study aims to determine and provide empirical evidence regarding the effect of Tax Avoidance, Dividend Policy, and Company Growth on Firm Value with Tax Planning as a Moderating Variable. The value of the company. The population in this study are Food and Beverage companies listed on the IDX in 2017-2021. The number of samples used in this study were 10 companies obtained by purposive sampling method. The type of data used in this research is secondary data using quantitative methods. This research was processed using eviews 10 software. The results of this study are Tax Avoidance has no effect on Firm Value, Dividend Policy has an effect on Firm Value, Company Growth has no effect on Firm Value, Tax Avoidance, Dividend Policy, Company Growth has an effect simultaneously on Value Company, Tax Planning is able to moderate the effect of Tax Avoidance on Firm Value, Tax Planning is able to moderate the effect of Dividend Policy on Firm Value, Tax Planning is able to moderate the effect of Company Growth on Firm Value
PENGARUH AKTIVA PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN BEBAN PAJAK TANGGUHAN SEBAGAI VARIABEL PEMODERASI: Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Primer Yang Terdaftar Di BEI Samjaya, Asipah; Djohar, Chaidir
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.209

Abstract

The purpose of this research is to examines and analyses the effect of deferred tax assets, managerial ownership, and company size on earnings management with deferred tax expense as a moderating variable. This research uses quantitative methods. The population used in this study consists of 87 companies in the primary consumption sector which are listed on the Indonesia Stock Exchange. The number of samples in this company consists of 10 companies obtained by purposive sampling method based on predetermined criteria. Data processing uses a statistical tool in the form of the EViews 10 program by conducting panel data regression analysis. The results of this study indicate that (1) deferred tax assets affect earnings management. (2) Managerial ownership has no effect on earnings management. (3) Company size has no effect on earnings management. (4) Deferred tax assets, managerial ownership and firm size simultaneously affect earnings management. (5) Deferred tax expense can moderate the effect of deferred tax assets on earnings management. (6) Deferred tax expense is unable to moderate the effect of managerial ownership on earnings management. (7) Deferred tax expense is unable to moderate the effect of company size on earnings management
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT Nur Andika Handayani; Rudy Rudy
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.v3i2.210

Abstract

This study aims to determine The Effect of Audit Fee, Audit Tenure, Audit Rotation and Company Size on Audit Quality. The population in this study are Mining Companies listedon the indonesian Stock Exchange for the 2017-2021 period. With the number of companies as many as 14 compinies and 70 observation. The tecnique in selection using purposive sampling. The result of processing analysis is Fee Audit, Audit Tenure, Audit Rotation and Company Size have a significant on Audit Quality. As for The result of this study is Fee Audit and Audit Tenure does not affect significant the Audit Quality, While Audit Rotation and Company Size does affect significant the Audit Quality
PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE : Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Salma Rismawati; Sri Nitta Crissiana Wirya Atmaja
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.v3i2.211

Abstract

The study objective was to determine the effect of capital intensity, sales growth and disclosure of corporate social responsibility on tax avoidance. This study was conducted at manufacturing companies in the food and beverage sector on the Indonesia Stock Exchange for the period 2017-2021 with a total sampel of 17 companies. This type of study is quantitative with associative methods and uses a purposive sampling technique, so that a sample of 74 data is obtained for research. Data analysis in this study used the Eviews 9 application with a panel data regression model. The results of this study indicate that simultaneously capital intensity, sales growth and disclosure of corporate social responsibility have an effect on tax avoidance, while partially capital intensity has no effect on tax avoidance, partially sales growth has an effect on tax avoidance, and partially disclosure of corporate social responsibility no effect on tax avoidance
PENGARUH PRIOR OPINION, COMPANY GROWTH, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN Aulia Choirun Nisa; Rudy Rudy
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.v3i2.212

Abstract

This study aims to obtain empirical evidence regarding the influence of Prior Opinion, Company Growth, and Corporate Governance Mechanisms on the provision of Going Concern Audit Opinions. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2016-2021, sampling using a purposive sampling method. From a population of 350 companies, there are a sample of 14 companies with a total of 84 observational data. The analysis technique used is descriptive statistical techniques and panel data regression with the help of Eviews version 12. The results of this study indicate that simultaneously Prior Opinion, Company Growth, and Corporate Governance Mechanisms have an effect on giving Going Concern Audit Opinions and partially Prior Opinions have an effect on giving Going Concern Audit Opinion. Meanwhile, Company Growth and Corporate Governance Mechanisms have no effect on giving a Going Concern Audit Opinion
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS EKONOMI PADA PT KIMIA FARMA Aliffia Aliffia; Nani Mulyani
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.v3i2.213

Abstract

This study aims to determine the effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover on Economic Profitability. This study used samples from the Quarterly Financial Statements of PT Kimia Farma, Tbk for the period 2010 to 2021. There were 48 samples used in this study using a non probability sampling method. The data used in this research is secondary data. Research data were obtained from the website www.kimiafarma.co.id and idx.co.id data. The data obtained and collected were then processed using the SPSS version 26 application. The results of the F test showed that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover simultaneously had a significant effect on Economic Profitability. Meanwhile, in the partial test of Cash Turnover and Accounts Receivable Turnover, it has no effect on Economic Profitability and Inventory Turnover has a positive effect on Economic Profitability. Based on the determination coefficient test (R2) it shows that the Adjusted R Square value is 0.799 meaning that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover can be a benchmark for companies in obtaining good economic profitability of 79% and the rest can be explained by other factors that are not known in this study
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Cahyo, Meichelle Kurniawan; Napisah, Napisah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.216

Abstract

Tax avoidance is a way of tax saving action that is still within the corridors of legislation and a series of tax planning activities. Tax avoidance can be said as reducing taxes by following existing regulations. The problem of tax avoidance is quite complicated, on the one hand, tax avoidance is permissible and on the other hand, tax avoidance is not desirable.This research aims to determine the effect of Capital Intensity, Sales Growth, Company Size, and Corporate Governance on Tax Avoidance. The tax system in Indonesia uses a self-assessment system, which is an authority or trust given by the government to calculate and report its own taxes. The research population is transportation and logistic companies that listed on the Indonesia Stock Exchange for the period of 2015-2021 with a total 30 companies and after following the sample criteria, there are 14 companies. The sampling technique is using purposive sampling technique. Data analysis technique in this research is Panel Data Regression that using Microsoft Excel and EVIEWS version 12. Data analysis used are Descriptive Statistical Analysis, Panel Data Regression Model Estimation, Classical Assumption Test, And Hypothesis Test. Based on the results of the Coefficient of Determination Test (R2), the influence given by the independent variable in this research was 29% and the remaining 71% was influenced by other variables not included in this research. F-test results, Capital Intensity, Sales Growth, Company Size, and Corporate Governance have a simultaneous effect on Tax Avoidance. While of the results of the t-test show that Capital Intensity has an effect on Tax Avoidance, Sales Growth has an effect on Tax Avoidance, Company Size has an effect on Tax Avoidance. Corporate Governance has an effect on Tax Avoidance.
MODAL MENINGKATKAN HARGA SAHAM PERBANKAN DI INDONESIA Sari, Laynita; Septiano, Renil
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.230

Abstract

This study aims to determine the effect of capital on the sham price of banking companies in Indonesia. Capital is obtained from the company's financial statements and the company's share price is obtained from the  Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2020-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2020-2022 period and stock prices on the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression analysis with the help of SPSS program version 27.0.  This research found that the amount of capital provides empirical evidence of positively influencing the share prices of banking companies listed on the Indonesia Stock Exchange in 2020-2022
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN OPINI AUDIT TERHADAP MANAJEMEN LABA Pohan, Erlina Sari; Aprilliadi, Teddy; Nurelvini, Abellia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.193

Abstract

This study aims to examine whether there is an influence of firm size, size of the Public Accounting Firm (KAP) and auditor's opinion on earnings management activities in chemical sub-sector companies. The population in this study are chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The number of samples in this study were 10 companies with the sampling technique using purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that the variable firm size, size of the Public Accounting Firm (KAP) and auditor opinion have no effect on earnings management

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