Jurnal Revenue : Jurnal Ilmiah Akuntansi
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
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<![CDATA[ANALISIS PENGARUH PROFITABILITAS, BONUS PLAN, DAN DEBT COVENANT TERHADAP TAX AVOIDANCE DENGAN TRANSFER PRICING SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Novianty Novianty]]>;
<![CDATA[Vito Apriyanto]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.346
<![CDATA[This research aims to examine aspects of variables that are considered related and can influence the occurrence of tax avoidance. The variables used in this research are Profitability, Bonus plan, Debt covenant, and Transfer pricing as mediation of tax avoidance motives. Data collection used a purposive sampling method which focused on raw goods sector companies listed on the IDX from 2018 to 2022. Sampling was chosen with a total of 115 data. The data analysis methods used include multiple linear analysis and the Sobel Test. The results of this research reveal that Profitability and Debt Covenant have a negative effect on Tax Avoidance, the Bonus Plan has a positive effect on Tax Avoidance, and Transfer Pricing cannot mediate the effect of Profitability, Bonus Plan and Debt Covenant on Tax Avoidance]]>
<![CDATA[DETERMINAN ASSET STRUCTURE, GROWTH OPPORTUNITY, DAN FIRM SIZE TERHADAP CAPITAL STRUCTURE PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER DI BURSA EFEK INDONESIA ]]>
<![CDATA[Novianty Novianty]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.347
<![CDATA[This research was conducted to determine the determinants of asset structure, growth opportunity, firm size and profitability on capital structure in primary consumer goods sector companies on the Indonesia Stock Exchange. The data population in this research is all companies in the primary consumer goods sector on the Indonesia Stock Exchange, totaling 54 companies. The financial report data used in this research is from 2016 to 2020. The company sampling technique is to use the purposive sampling method. The data analysis techniques used are descriptive statistics and multiple linear analysis. The results of this research show that asset structure has a negative and significant effect on capital structure, while growth opportunity and firm size have no effect on capital structure in primary consumer goods sector companies on the Indonesia Stock Exchange.]]>
<![CDATA[PENELITIAN CONTINUOUS AUDITING DAN MONITORING UNTUK MASA DEPAN MENGGUNAKAN ANALISIS BIBLIOMETRIK ]]>
<![CDATA[Desy Elevany Sera]]>;
<![CDATA[Fitriana Fitriana]]>;
<![CDATA[Rachmat Agus Santoso]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.348
<![CDATA[This study aims to further examine the concept of implementing continuous auditing and monitoring (CACM) to provide broader insight and can reduce audit audit costs, enabling internal auditors to provide more accurate and timely audit report results. With bibliometric analysis collected from the Scopus database of 240 documents from 2010 to 2020. The research method uses bibliometric analysis. An application system for data visualization using VOSviewer. Continuous Auditing and Monitoring (CACM) research is still little found because the concept was socialized by BPKP through the National Seminar-AAIPI in 2016. Research by the Deputy of Bappenas shows that the application of the CACM concept currently requires more management support in the form of regulatory availability and integrated application system support that is able to produce quality information or data to meet audit needs more effectively. This research can be a guideline for future researchers to conduct research on the application of continuous auditing and monitoring (CACM) for internal auditors to carry out internal control and assessment of risk management in an organization. Bibliometric analysis of the concepts of continuous auditing and monitoring with Scopus data is still difficult to find. This research provides new insights into the concept of implementing continuous auditing and monitoring so that it can be useful in evaluating internal control and appropriate risk assessment in the government sector in Indonesia]]>
<![CDATA[PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG (Studi Kasus pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Uli Budi Yanti S]]>;
<![CDATA[Ratih Kusumastuti]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.349
<![CDATA[This research aims to find out 1}. Is there a partial influence of free cash flow on debt policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period? 2}. Is there a partial influence of managerial ownership on debt policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period? 3}. Is there a simultaneous influence of free cash flow and managerial ownership on debt policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period? 4}. How big is the influence of free cash flow and managerial ownership on debt policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period? The data analysis technique uses multiple linear regression which is logged with the help of statistical software version 22. Source data sourced from IDX financial report data on the IDX website (www.idx.co.id). Based on the results of this research, it shows that there is an influence of Free Cash Flow on Debt Policy in Food and Beverage Sub-Sector Companies Listed on the IDX for the 2018-2021 period. This is proven by tcount>ttable (-2.059>2.080). There is no influence of Managerial Ownership on Debt Policy in Food and Mint Sub-Sector Companies Registered on BEI for the 2018-2021 Period. where seen from the tcount value, it is smaller than ttable, namely (-2.608<-2.080) with a significance level of 0.016<2.080. Simultaneously, Free Cash Flow and Managerial Ownership influence Debt Policy in Food and Beverage Sub-Sector Companies Listed on the IDX for the 2018-2021 period. This is proven by Fcount > Ftable 4.401 > 3.47]]>
<![CDATA[PENGARUH INDEPENDENSI AUDITOR DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN SUMATERA BARAT ]]>
<![CDATA[Risma Dinda]]>;
<![CDATA[Annisa Annisa]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.350
<![CDATA[This research aims to test whether there is an regresion of auditor independence and auditor professionalism on audit quality at BPK of Sumatera Padang The population in this research are auditors who work at the Padang Financial Audit Agency (BPK). The samples used were 129 samples from the Financial Audit Agency (BPK) in Padang. 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 26. The results of this research provide empirical evidence that partially the auditor independence variable, auditor professionalism has a positive effect on audit quality. Simultaneously, the variables of auditor independence, auditor professionalism have a positive effect on audit quality]]>
<![CDATA[ANALISIS PENGENDALIAN INTERNAL PADA N2 DAN POSPAY KANTOR POS PRINGSEWU ]]>
<![CDATA[Issabella Sofie Amalia]]>;
<![CDATA[Riska Agi Sawitri]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.351
<![CDATA[Information technology is currently experiencing a very rapid development, companies in operating their business already use a computerized system to access all activities carried out by the company. An information system is a system that collects, controls, and manages data to extract information needed by users for specific purposes. A good accounting information system and internal control will help the company to achieve its goals. The purpose of this study was to analyze the internal controls on the N2 and SOPP Pospay systems applied at the Pringsewu branch post office, Lampung, Indonesia and discuss how internal controls on the use of accounting information systems at PT Pos Indonesia Pringsewu branch. This research uses a qualitative descriptive method. The theory used in this research is the Technology Acceptance Model (TAM) theory. The method used is descriptive qualitative with a case study approach because researchers want to explore information that can finally be drawn conclusions from a case. Data collection methods in this study are interviews, observation, and documentation. The results showed that the use of the N2 System and SOPP Pospay at the Pringsewu post office has not gone well in helping manage transactions. There are risks in using N2 and Pospay in recording the wrong amount of revenue, the document number is still manual so that there is fraud in recording it, the software often errors. Internal control that must be carried out by PT Pos KC Pringsewu is system improvement, separation of responsibilities for authorizing transaction recording]]>
<![CDATA[PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP KUALITAS LABA YANG TERDAPAT PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Novia Suci Ramadhani]]>;
<![CDATA[Mike Kusuma Dewi]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.352
<![CDATA[This research aims to test whether there is an regression of leverage and profitability on earnings quality in LQ45 index companies listed on the Indonesian Stock Exchange for the 2019-2022 period. In this research, the object taken is the LQ45 Index Company which is listed on the Indonesia Stock Exchange (BEI). The type of data used in this research is panel data. The measurement scale used in this research by the author is the ratio scale. The data source in this research is secondary data, by obtaining data indirectly from books, financial reports which can be accessed via the Indonesian Stock Exchange authority website (www.idx.co.id), and other sites related to check the required data. In this research, the population that is the object of research is a total of 45 companies on the LQ45 Index listed on the Indonesian Securities Exchange for the 2019-2022 period. The sample method used in this research was determined based on the porposive sampling method, with predetermined criteria, companies that were consistently found in the LQ45 Index companies listed on the Indonesia Stock Exchange. The data collection technique used by researchers in this research is the documentation technique. The results of the leverage research have no effect on the quality of earnings in LQ45 Index companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period and profitability has a negative effect on the quality of earnings for LQ45 Index companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period]]>
<![CDATA[PENGARUH EFISIENSI OPERASIONAL DAN LIKUIDITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL MODERASI PADA PROFITABILITAS BPR ]]>
<![CDATA[Alessandro Simanihuruk]]>;
<![CDATA[Agung Dharmawan Buchdadi]]>;
<![CDATA[M. Edo Suryawan Siregar]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.353
<![CDATA[This study aims to examine the effect of operational efficiency and liquidity with credit risk as a moderating variable on BPR profitability in West Java Province for the period 2020-2022. The independent variables in this study are operational efficiency proxy BOPO and liquidity proxy Loan to Deposits Ratio (LDR). The dependent variable in this study is profitability proxy Return on Assets (ROA) and moderating variable credit risk proxy Non-Performing Loan (NPL). The number of BPR samples used was 190 BPRs with an observation time of three years so that there were 570 total observations to analyze. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses panel data regression analysis with Stata version 17. The results of this study indicate that operational efficiency has a negative and significant effect on profitability. Liquidity has no significant effect on profitability. Credit risk is not able to moderate the effect of operational efficiency on profitability. Credit risk is able to moderate the effect of liquidity on profitability]]>
<![CDATA[UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS BPR DI KABUPATEN TANGERANG ]]>
<![CDATA[Gabriela Melina Widiasih]]>;
<![CDATA[Agung Dharmawan Buchdadi]]>;
<![CDATA[Muhammad Yusuf]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.354
<![CDATA[This research aims to determine the effect of liquidity and solvency on profitability with company size as a moderator in BPRs in Tangerang Regency registered with the Financial Services Authority (OJK) for the period 2019 - 2022. The independent variables in this research are cash ratio (CR) proxy liquidity and solvency. Capital Adequacy Ratio (CAR) proxy. The dependent variable used in this research is the profitability proxy Return on Assets (ROA) and the moderating variable, namely company size. The number of bank samples used was 13 companies and the observation period was four years so that 52 observation objects were selected for analysis. Sampling in this study used a purposive sampling method. The results of this research indicate that liquidity has a significant negative effect on profitability. Solvency has a significant negative effect on profitability. Company size is unable to moderate the effect of liquidity on profitability. Company size is able to moderate the influence of solvency on profitability. This research is expected to add to the literature on the influence of liquidity and solvency on profitability and provide more information to depositors to consider liquidity and solvency before placing funds in a BPR. This research also has several limitations, namely that the use of samples is only limited to the district scope]]>
<![CDATA[PERUBAHAN NET PROFIT MARGIN DAN DAMPAKNYA TERHADAP HARGA SAHAM: TINJAUAN PADA INDUSTRI MAKANAN DAN MINUMAN ]]>
<![CDATA[Renil Septiano]]>;
<![CDATA[Laynita Sari]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.355
<![CDATA[The objective of this research is to examine the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) and how their stock prices have changed from 2018 to 2022. Academics are keen on understanding the factors influencing the stock prices of energy businesses due to recent market volatility in this sector. Seven companies listed on the IDX during the specified period are included in the sample, covering the entire population of these companies. Data were collected from the financial reports of these companies and analyzed using EViews software. The analysis found no statistically significant relationship between current ratio, debt equity ratio, net profit margin, and the stock prices of energy sector companies on the IDX during the study period. These results offer valuable insights for stakeholders, including investors and energy sector managers, in evaluating factors influencing stock prices and considering the potential impact of other factors in assessing the market valuation of energy companies. Further research is needed to explore other variables that may affect stock valuation in the energy sector and enhance understanding of the dynamics of the stock market in this sector]]>
