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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 KOMITE AUDIT, REPUTASI KAP, DAN OPINI AUDIT TERHADAP AUDIT DELAY Daeli, Sadari; Widiyati, Dian
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.296

Abstract

This research aims to determine the influence of the audit committee, KAP reputation and audit opinion on audit delay in non-primary consumer sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research method uses a quantitative associative design. The population used in this research is non-primary sub-consumer companies listed on the Indonesia Stock Exchange. Sample selection was carried out using the purposive sampling method. The sample used in this research was 77 non-primary consumer sub-sector companies in 2019-2022. The data method used in this research is multiple linear regression analysis, classical assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. Significant tests include the t statistical test and f test, coefficient of determination using Eviews 12. The results of this research indicate that the audit committee has no effect on audit delay. The results of this research show that KAP reputation has an effect on audit delay. The results of this research also show that audit opinion has no effect on audit delay
PENGARUH SUKU BUNGA KREDIT DAN INFLASI TERHADAP PENYALURAN KREDIT DENGAN RESIKO KREDIT SEBAGAI VARIABEL MODERASI Ma’rufatur Rodhiyah; Irma Indira; Agustinus Salukh; Nurul Vidya Fortuna
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.301

Abstract

This research was carried out to determine the effect of interest rates and inflation on credit distribution. As well as to test the effect of interest rate moderation on interest rates and inflation. The sample in this study was 47 banking companies listed on the IDX in 2019-2021 which were selected using a purposive sampling method. Data analysis techniques used descriptive statistical tests, classical assumption tests (normality test, multicollinearity test, autokerarity test, heteroscedasticity test), multiple linear regression tests, Moderated Regression Analysis (MRA) tests, and hypothesis tests (t test, coefficient of determination test) were processed using the SPSS application program version 26. The results of this research show that, credit interest rates, inflation have no effect on credit distribution, credit risk has no effect on credit distribution and the results of the research show that credit risk is unable to moderate credit interest rates and inflation on credit distribution to companies banks listed on the Indonesian Stock Exchange in 2019-2021.
THE IMPACT OF NATURE OF INDUSTRY, FINANCIAL TARGET AND STABILITY ON FINANCIAL STATEMENT FRAUD Citra Setyowati; Hetty Muniroh
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.338

Abstract

Financial statement fraud is defined by the useful omission or fraud of a specific amount in a financial report in order to deceive those who use financial statements. The objective of this research is show how industry situation, financial objectives, and financial stability affect fraudulent financial reporting in food and beverage firms listed on the Indonesia Stock Exchange (IDX) to 2019 to 2021. Financial statement fraud is the dependent variable in this research. Financial stability, financial targets and industrial conditions are independent variables. Purposive sampling, namely a sampling method combined with documentation, is the data collection methodology used in this research. The research sample consisted of 14 companies, so the total observations were 42. To obtain the best unbiased linear estimation (BLUE) data, the multiple linear analysis technique used in this research had previously been tested with classic assumptions in SPSS 22. This research explains that fraud is influenced by not significantly positive by financial stability and financial targets, but not significantly influenced negatively by industrial conditions.
PENGARUH GREEN ACCOUNTING, SALES GROWTH DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Lyandra Aisyah Margie; Mayura Melinda
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.339

Abstract

This study aims to test and analyze the effect of Green accounting, Sales growth, and Tax avoidance on firm value in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This type of research is quantitative research. The population in this study amounted to 87 companies, the sample selection in this study used the Purposive sampling method, namely the selection of samples based on predetermined criteria, obtained as many as 51 data observations The test results in the study indicate that simultaneously green accounting, sales growth and tax avoidance have a significant effect on firm value. Partially green accounting has a significant effect on firm value, while sales growth and tax avoidance have no significant effect on firm value
PENGARUH FAKTOR EKSTERNAL DAN INTERNAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Silvi Novita Dewi; Erma Setiawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.340

Abstract

This research aims to test whether there is an independent influence of gross domestic product, inflation, interest rates, financing to deposit ratio and operating efficiency ratio on return on assets. The population in this research is Islamic commercial banks in Indonesia. The number of samples in this study was 36 respondents. The sampling technique uses a purposive sampling method. The research method used is quantitative with the data source in the form of primary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research provide empirical evidence that partially the independent variables gross domestic product (GDP), inflation, interest rates, and financing to deposit ratio (FDR) have no effect on return on assets (ROA). Simultaneously, the independence variable operating efficiency ratio (OER) has a significant effect on return on assets (ROA)
PENGARUH NET PROFIT MARGIN (NPM) DAN RETURN ON ASSETS (ROA) TERHADAP HARGA SAHAM Mohamad Fazar Fadilah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.341

Abstract

The aim of this study is to determine whether the Net Profit Margin (NPM) and Return on Assets (ROA) have an impact on the stock price. The research population is a Food and Beverage company listed on the Indonesian Stock Exchange. The total sample used in this study was 8 companies. Purposive sampling is used as a sample-taking technique. The research was conducted using quantitative methods, and the data source came from the corporate financial statements. Data analysis was done using double linear regression analysis in the SPSS version 25 computer program. This research shows that NPM has a partial influence on the price of the stock, but ROA has no effect on the stock price. Simultaneously, NPM and ROA have no significant influence over the stock prices
ANALISIS TRANSFORMASI BANK DIGITAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Setiyo Purwanto; Didin Hikmah Perkasa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.342

Abstract

Digital bank transformation is the effect of the rapid development of digital technology that has entered all sectors of life. The investor community sees the development of digital bank transformation into an exciting new alternative in the future. This study aims to analyze the effectiveness of the performance of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period based on stock prices (HS) which are influenced  by return on assets (ROA), return on  equity (ROE), debt to equity ratio  (DER) mediated by capital adequacy ratio (CAR).  This type of research is quantitative research using secondary data based  on financial statements published on the IDX. The data processing testing technique in this study uses the smartPLS statistical program test tool. In the results of this study, it was found that ROE directly affects stock prices, as well as high CAR positions can increase the influence of digital bank stock prices. This can be a practical reference for investors who are interested in digital bank stocks that have been listed on the IDX. In addition, the growth of digital banks can be a threat to the existence of conventional banks in Indonesia
PENGARUH SKOR GOOD CORPORATE GOVERNANCE TERHADAP PERLUASAN PENGUNGKAPAN SUKARELA SYARIAH Ratih Milati Ilham; Fithri Widyanita Yarisma; Chadyan Fathurachman
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.343

Abstract

This study aims to examine whether there is an influence of good corporate governance score on extend of voluntary shari’a disclosure. The population in this study were companies listed on the Indonesia Stock Exchange. The number of samples in this study were 22 companies. The sampling technique uses purposive sampling method. The research method used is quantitative with secondary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide evidence that the good corporate governance score variable has no effect on the expansion of voluntary disclosure
ANALISIS INSTRUMEN DAN KLASIFIKASI MAQASHID SHARIA UNTUK KEBERLANJUTAN EKONOMI: STUDI KASUS BANK SYARIAH INDONESIA Sari Dewi; Antony Antony; Nany Tan; Kelvin Andreas; Julia Julia; Charline Marshella Ong; Sisilia Wijayanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.344

Abstract

This research aims to analyze the financing instruments of Bank Syariah Indonesia, a financial institution in the banking sector that operates on Sharia principles in accordance with Islamic teachings. The analyzed instruments include mudharabah, musyarakah, ijarah, istishna, and murabahah financing. This study applies a qualitative approach with a literature review method and document analysis, facilitating data collection from secondary sources and allowing for the analysis of the percentage of financial instruments in relation to total financing. The research results reveal the trend of fund allocation by Bank Syariah Indonesia across the five types of instruments, along with their contributions as a percentage of total financing. In this context, murabahah and musyarakah instruments dominate with significant contributions, while mudharabah, ijarah, and istishna instruments have lower contributions. Additionally, this research classifies financing instruments based on the social pyramid of maqashid sharia, resulting in an in-depth analysis of the suitability of financing aspects in adhering to Sharia principles
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DALAM MENINGKATKAN INOVASI PRODUK PADA PT VARIA USAHA BETON KABUPATEN SIDOARJO Meilani Nur Maulida; Slamet Riyadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.345

Abstract

PT Varia Usaha Beton is one of the manufacturing companies located in Sidoarjo Regency that produces various kinds of concrete products and provides services. In the company's operational activities, it is certainly faced with challenges related to environmental pollution and negative impacts due to its economic activities. It is becoming increasingly important for companies to maintain the sustainability of their operations and produce environmentally friendly products. The purpose of this study was to determine the application of environmental management accounting in improving product innovation at PT Varia Usaha Beton Sidoarjo Regency. This research uses qualitative research with a case study approach. The data sources used are primary data and secondary data. The data collection techniques used are observation and interviews. The results showed that the company has implemented environmental management accounting in its operational activities, but there is no specific recording. However, the provision of information to the company's stakeholders has been running well so as to provide control over activities within the company, such as information regarding the need for raw materials, the quality or quality of raw materials needed in the production process so that it affects in improving product innovation at PT Varia Usaha Beton

Page 19 of 43 | Total Record : 426

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