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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 PROFITABILITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG Kurnia, Raisa Nur; Uzliawati, Lia; Muttaqin, Galih Fajar
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.v4i1.252

Abstract

The research was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange in 2017-2021. This study aims to determine the effect of profitability and audit tenure on audit report lag. The method in this research is quantitative research with multiple linear regression. The sampling technique used is purposive sampling method. Based on the results of the study, (1) Profitability has a positive effect on audit report lag. (2) Audit tenure has no significant effect on audit report lag
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI TERHADAP GOOD GOVERNANCE PADA ZIS KECAMATAN CICURUG KABUPATEN SUKABUMI Aulia, L.S.; Setiawan, A.B.; Melani, M.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.v4i1.253

Abstract

This study aims to determine the effect of transparency, accountability and participation on good governance at the ZIS institution in Cicurug District, Sukabumi Regency. The population in this study were all ZIS administrators in Cicurug District and people in Cicurug District who were hypocrites. The sample in this study was 66 people with purposive sampling technique. The research instrument used a questionnaire with a Likert scale. Testing data analysis using multiple linear regression analysis. The results showed that simultaneously transparency, accountability and participation had a positive and significant effect on good governance at ZIS, Cicurug District, Sukabumi Regency. Partially, all independent variables have a positive and significant effect on good governance in ZIS, Cicurug District, Sukabumi Regency. The magnitude of the contribution of the influence of transparency, accountability and participation on good governance of ZIS is 81.3%.
PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA Khotimah, Khusnul; Pahala, Indra; Nasution, Hafifah
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.v4i1.254

Abstract

The purpose of this study is to determine the effect of tax planning, leverage and the proportion of independent board of commissioners on earnings management of consumer non-cyclicals companies on the IDX for the period 2020-2022. The type of this study is quantitative, and the data used are secondary data. The sample used in this study were 80 companies with a total of 240 observational data obtained using purposive sampling techniques. The analytical method used is panel data regression analysis and using Eviews 12 software. Based on the results of this study, it shown that (1) tax planning has no effect on earnings management, (2) leverage does not affect earnings management and (3) the proportion of independent board of commissioners has a negative effect on earnings management
PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI ENTITAS DENGAN UKURAN ENTITAS SEBAGAI VARIABEL MODERASI Adelina, Friska; Jaya R, Tresno Eka; 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.v4i1.255

Abstract

The purpose of this research is to examine the effect of profitability, liquidity, solvency on entity value with entity size as a moderating variable. The population in this study are entities listed in the LQ45 index for 2022. The number of samples in this study were 35 entities. The sampling technique used purposive sampling method. The research method used is quantitative with secondary data. Methods of data analysis using multiple linear regression analysis and moderation linear analysis with SPSS 25. The results of this study provide empirical evidence that partially the profitability and solvency variables have a significant effect on firm value, while the liquidity variable has no effect on firm value
PENGARUH PROFITABILITAS, KOMITE AUDIT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP AUDIT DELAY Wirnawati, Farah; Zakaria, Adam; Nasution, Hafifah
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.v4i1.256

Abstract

This purpose of this study is to determine the effect of profitability, audit committee, and prior year audit opinion to audit delay of properties and real estate company on IDX for the period 2020-2021. The type of this study is quantitative, and the data used is secondary data. The sample used in this study were 65 companies with number of total of 130 observational data obtained using purposive sampling technique. The analytical method used is a multiple linear regression analysis and used the statistical software is IBM SPSS version 20. Based on the result of this study, its shown that (1) profitability has a negative effect on audit delay, (2) auditee committee has no significant effect on audit delay and (3) prior year audit opinion has no significant effect on audit delay
PENGARUH PROFITABILITAS, KOMITE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Nabila, Nabila; Zakaria, Adam; Purwohedi, Unggul
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.v4i1.257

Abstract

This study was conducted with the aim of determining the effect of profitability, audit committee, auditor switching, and firm size on integrity of financial statements. The research use documentation method by gathering data from the website https://idx.co.id/ and also utilized literature review to find relevant theories. The research approach used was quantitative, utilizing secondary data. Data collection was performed using purposive sampling, where 32 companies were selected from the entire food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022, resulting in a total sample of 96. The data collected were then analyzed using multiple linear regression with SPSS 29 software. The results of the study indicated that profitability and firm size have an effect on the integrity of financial statements, while the audit committee and auditor switching do not have an effect on the integrity of financial statement. Based on these findings, recommendations for further research include adding additional observation years, expanding and increasing the sample size, and considering the inclusion of other variables that may potentially affect the integrity of financial statement
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA Manalu, Sinta Claudia; Armeliza, Diah; Prihatni, Rida
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.v4i1.258

Abstract

The purpose of this research is to test whether there is an effect of profitability, liquidity, leverage, and dividend policy on earnings quality. The population that is the subject of this study are companies in the primary consumer goods sector that are listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. The number of samples in this study were 42 companies with a total of 168 observations. The sampling technique used purposive sampling method. In this study used quantitative methods with data sources obtained from secondary data. The data analysis used was panel data regression analysis using Eviews version 12. The results of this study show empirical evidence that, although the liquidity variable has a positive effect on earnings quality, the profitability variable has a negative effect. However, leverage and dividend policy variables do not affect earnings quality significantly; conversely, the variable profitability, liquidity, leverage, and dividend policy simultaneously affect the quality of significant earnings.
ANALISIS PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA PADA DESA HEGARMANAH KABUPATEN SUKABUMI Trisanti, Miana; Prihatni, Rida; Nasution, Hafifah
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.v4i1.259

Abstract

This study aims to analyze the application of good governance in managing village finances. In addition, this research was conducted to analyze the constraints on the implementation of good governance, as well as to analyze the planned strategy for achieving good governance. This research makes Desa Hegarmanah a research object. This study used a qualitative approach with content analysis and interview methods. Based on the results of content analysis, Desa Hegarmanah produced a good governance implementation score of 83.34 (trusted), which means that the financial management results of Desa Hegarmanah can be trusted because it has implemented good governance. Obstacles encountered in the implementation of good governance are inadequate information systems, unstable signals when the weather is not good, system errors that cause delays in work, and a lack of understanding of the community in implementing activities. The strategy planned by Hegarmanah Village is to increase openness, and better and firmer implementation of the duties and functions of each village apparatus in the future in order to improve the quality of good governance.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN PADA PT TRANS MARGA JATENG Widyanita, Fithri; Ilham, Ratih Milati
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.v4i1.260

Abstract

One type information system used by organizations is an accounting information system (AIS). AIS is an integral part of the company’s information system used to manage day to day operations and generate accounting information needed by management and stakeholders. The information produced by AIS is used for decision-making and policy making within the company. AIS also plays a crucial role in improving overall company performance. With the help of AIS, companies can monitor and measure their performance through the measurement of various activities within the company chain. The population in this study consisted of 34 employees, including 10 structural employess and 24 functional employess at PT Trans Marga Jateng. The sampling method used was purposive sampling, and the statistical tool used was multiple linier regression analysis. The results of the study proved that the accounting information system has an influence on company performance
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA KINERJA KEUANGAN DI PERGURUAN TINGGI NEGERI Wahidah, Wahidah; Nurhazana, Nurhazana
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.v4i1.263

Abstract

This study aims to evaluate the implementation of the Implementation of the Internal Control System on Financial Performance at the Bengkalis State Polytechnic based on Government Regulation Number 60 of 2008 concerning the Government Internal Control System (SPIP) by looking at the SPIP elements, namely control environment, risk assessment, control activities, information and communication and monitoring of internal control. This research is descriptive qualitative. The sampling technique used purposive sampling. Data collection techniques carried out consisted of interviews, observation and documentation. The results of this study indicate that the implementation of the implementation of the internal control system on financial performance at Bengkalis State Polytechnic is in accordance with Government Regulation Number 60 of 2008. This can be proven by reliability in financial reporting and compliance with laws and regulations, so that effectiveness and efficiency are achieved in in the implementation of activities in achieving maximum output

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