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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 RASIO KEUANGAN DAN RASIO PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi, Mike Kusuma; Yames, Vina Oktavia
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.v4i1.225

Abstract

The purpose of this study is to analyze the Effect of Financial Ratios and Profitability Ratios on Profit Growth in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2018-2021. This type of research used is a quantitative method. The samples used were 60 companies. The technique used is purposive sampling. In analyzing the data using Eviews 10 software. The data analysis method used is panel data regression. Based on the results of the study, it shows that financial ratios have no effect on earnings changes and profitability ratios have a negative effect on earnings changes
MODEL TRIANGULASI DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Afriani, Raden Irna; Handayani, Novi; Apriani, Tri; Husni, M.
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.v4i1.226

Abstract

Financial statement fraud is an act, deed or crime committed intentionally by certain parties that can cause misstatement of information whose value is material in the financial statements. Fraud is one type of fraud that often occurs in financial statements.       This study aims to analyze financial statement fraud with one type of fraud, namely the triangulation model which consists of three factors, namely pressure, opportunity, and rationalization.       The method used in this research is a quantitative approach. The population used in this study is the consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period as many as 75 companies. The sample in this study were 94 companies which were selected using the Purposive Sampling Technique. The method used in this research is the documentation and analysis of multiple linear regression data.       The results showed that the partial hypothesis test was the significance value (Sig) of (0.865 > 0.05) for the Pressure variable (X1), while the significance value (Sig) of (0.032 < 0.05) was in the Opportunity variable (X2). , and a significance value (Sig) of (0.114 > 0.05) on the Rationalization variable (X3).               The conclusion of this study is that partial pressure has no effect on financial statement fraud, opportunity has no effect on financial statement fraud, and rationalization has no effect on financial statement fraud.
PENGARUH ARUS KAS BEBAS, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG Halim, Kusuma Indawati; Novianty, Novianty
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.v4i1.229

Abstract

The company's management has a responsibility in determining the funding of the company's activities while being able to fulfill its obligations. This study aims to examine the effect of free cash flow, profitability, and institutional ownership on debt policy. The variable free cash flow is measured by the amount of cash available from operating activities after paying off capital expenditures, the profitability variable is measured by the return on assets ratio, the institutional ownership variable is measured by dividing the number of shares owned by the institution by the number of outstanding shares, and the debt policy variable is measured by the debt to assets ratio. The form of this research is an associative study. The total population is 58 property and real estate sub-sector companies on the Indonesia Stock Exchange. The determination of the research sample used a purposive sampling method and obtained a sample of 34 sample companies. The data analysis technique uses panel data regression. Processing data in research using Eviews 12. Based on the test results, it is known that free cash flow has a positive effect on debt policy, profitability has no effect on debt policy, and institutional ownership has a negative effect on debt policy
PENGARUH LABA/RUGI, OPINI AUDIT, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY Putra, Hilman Nabil Syah; Musyaffi, Ayatulloh Michael; Sasmi, Aji Ahmadi
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.v4i1.234

Abstract

The purpose of this study was to determine how the effect of the effect of profit/loss , audit opinion and complexity company operations against audit delay (Study Empirical on Mining Companies Listed on the Indonesia Stock Exchange 2020-2022). The population in this study are mining sector companies that are consistently listed on the IDX in 2020-2022, for total of 50 companies. The sampling method in this study used a purposive sampling method. The type of research used in this study is quantitative research using Logistic Regression Analysis and processed using the IBM SPSS Version 26 program. The results of this study state that: Variabel Profit/Loss (LR) has a negative effect on Audit Delay (AD); (2) Variabel Audit Opinion (OA) did not affect the Audit Delay (AD); (3) Variabel Complexity Company Operations (KOP) did not affect the Audit Delay (AD).
DAMPAK PENERAPAN PSAK 73 ATAS SEWA TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Siregar, Dina Khairuna
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.v4i1.235

Abstract

PSAK 73 on leases will come into effect in Indonesia in 2020 which is the adoption of IFRS 16 Leases which replaces PSAK 30. PSAK 73 requires companies to record leases as finance leases. This study aims to determine the impact of implementing PSAK 73 on the financial performance of LQ45 companies listed on the IDX for the 2019-2020 period. This study aims to examine differences in debt structure and company profitability before and after the implementation of PSAK 73. The method used is descriptive comparative method with a quantitative approach.. The data used is the LQ45 company financial statements with a population of 45 companies and based on purposive sampling selected 38 companies as samples. The results of this study showed that the debt structure of LQ45 companies from the DAR and DER ratios did not have significant changes before and after the implementation of PSAK 73, while the profitability of LQ45 companies seen from the ratios of ROA and ROE had significant changes before and after the implementation of PSAK 73
PENGARUH PEMUTIHAN PAJAK KENDARAAN BERMOTOR, SOSIALISASI PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI JAKARTA TIMUR Fitrianti, Sabrina; Musyaffi, Ayatulloh Michael; Nindito, Marsellisa
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.v4i1.239

Abstract

The purpose of this study is to determine whether or not there is an influence of motor vehicle tax bleaching, tax socialisation, and tax service quality on the compliance of motor vehicle taxpayers in East Jakarta. The population in this study is motor vehicle taxpayers who are registered at the Jakarta SAMSAT office, a total of 1,165,460. The number of samples used was 137 respondents. The sampling technique used is probability sampling using simple random sampling method measured by a Likert scale of 1-5. The type of research used was quantitative using multiple linear regression analysis and processed using the SPSS version 29 program. The results of the F statistical test indicated that motor vehicle tax bleaching (X1), tax socialisation (X2) and quality of tax services (X3) had a simultaneous effect (together) on motor vehicle taxpayer compliance (Y). The results of the hypothesis test (T-test) on each variable X to Y stated that: Car tax bleaching, tax socialisation and quality of tax services have a positive effect on car tax compliance
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA Istiana Dewi, Putri; 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.v4i1.245

Abstract

This study aims to determine : (1) The Effect of Deferred Tax Burden on Profit Management, (2) The Effect of Tax Planning on Profit Management (3) The Effect of Tax Avoidance on Profit Management.This type of research is quantitative associative and the analysis method used in this study is using panel data regression using Eviews 12 which consists of descriptive statistical analysis, selection of panel data model techniques, selection of panel data analysis models, classical assumption tests and hypothesis tests. The population of this study is Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange in 2017-2021. The research analysis was conducted on 99 Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange. By using purposive sampling, 32 company samples were obtained for 5 years so that the data obtained were 160 observational data from 32 multiplied by 5. The results of this study show that deferred tax burden has a significant positive effect on profit management, tax planning has a significant effect on profit management, tax avoidance has a significant effect on profit management.
THE EFFECT OF AUDIT PARTNER BUSYNESS, PUBLIC ACCOUNTING FIRM REPUTATION, AND AUDITOR OPINION ON AUDIT DELAY IN CONSUMER CYCLICAL SECTOR COMPANIES LISTED ON THE IDX Irnawati, Irnawati; Gurendrawati, Etty; Sasmi, Aji Ahmadi
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.v4i1.246

Abstract

This study aims to examine influence of audit partner busyness, public accounting firm reputation and auditor opinion on audit delay. The population in this study were companies in the Consumer Cyclicals Sector listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study were 67 companies. The sampling technique uses purposive sampling method and produced 267 observations. The research method used is quantitative with secondary data sources. The method of data analysis uses multiple linear regression analysis with SPSS 16. The results of this study provide empirical evidence that partially audit partner busyness and public accounting firm reputation do not have a significant effect on audit quality. Meanwhile, auditor opinion has a negative significant effect on audit delay. Simultaneously the audit partner busyness, public accounting firm reputation and auditor opinon have a significant effect on audit delay
PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA Putri, Shafira Purnamasari; 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.v4i1.247

Abstract

This study aims to examine and to analyze the effect of tax planning, deferred tax asset and free cash flow on earning management in banking companies listed on the Indonesia Stock Exchange for 2017-2021 period. The population in the study was 47 banking companies. The data used in this study were secondary and the sample technique used was purposive sampling, with a sample of 11 banking companies that met the criteria with the observation for 5 years, so that the total research data is 55 samples. The source of data in this study is quantitative data originating from the annual financial reports and financial reports of banking companies. The data analysis technique uses multiple linear regression analysis with E-views version 9. The result of this study indicates that tax planning and deferred tax asset had a significant effect on earning management. While free cash flow had not a significant effect on earning management. And simultaneously, tax planning, deferred tax asset and free cash flow together had an effect on earning management
PENGARUH UKURAN KAP, FINANCIAL DISTRESS, AUDIT FEE, PERGANTIAN MANAJAMEN, DAN BACKGROUND KOMITE AUDIT TERHADAP AUDITOR SWITCHING Fauziah, Nadila; Zakaria, Adam; Gurendrawati, Etty
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.v4i1.251

Abstract

This study aims to examine whether there is an effect of KAP size, financial distress, audit fees, management changes, and audit committee background on auditor switching. The population in this study are companies in the infrastructure, utilities and transportation sectors. The number of samples in this study were 41 companies. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using logistic regression analysis with SPSS version 20. The results of this study provide empirical evidence that partially the independent variable financial distress has a positive effect on auditor switching. Meanwhile, the variables of KAP size, audit fees, management turnover, and audit committee background have no effect on auditor switching. Simultaneously the independent variables of KAP size, financial distress, audit fees, management changes, and audit committee background have no effect on auditor switching

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