cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Jaka Wijaya Kusuma
Contact Email
jakawijayak@gmail.com
Phone
+6285718831118
Journal Mail Official
journalrevenue@gmail.com
Editorial Address
Universitas Bina Bangsa Jl. Raya Serang – Jakarta KM.3 No.1B (Pakupatan) Kota Serang Provinsi Banten Telp. (0254) 220158; Fax. (0254) 220157
Location
Kota serang,
Banten
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
 21   22   23   24   25 
ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEMEN YANG TERDAFTA DI BURSA EFEK INDONESIA Baviga, Rio; Desiyanti, Rika
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.v5i1.400

Abstract

This research aimed to determine the influence of : (1) Tax (2) Tunneling Incentive And (3) Mechanism Fee on Transfer pricing to cement companies listed on Indonesia. The research period was 2017-2021. This research was classiefed as ex post facto research, causal associative, and quantitative approach. This population in this study was all cement companies listed in Indonesia stock exchange (IDX) in 2017-2021. the research sample technique used purposive sampling technique. Data analysis method used multiple linear regression. The result of the research showed that : The tax hat no effect to Transfer pricing with regression confficient 0,059 and significance 0.588. Tunneling Insentive had positive effect to Transfer pricing with regression coefficient 1,344 and significance 0.273. Mecanism Fee effect to Transfer pricing with regression confficient -0,791 and significance 0,000. The Tax, Tunneling Insentive and Mecanism Fee, effect the Transfer pricing of cement companies listed in indonesia stock exchange (IDX) in 2017-2021 with F-count 3,413 and significance 0,000. The result of the adjusted R2 test in this study obtained a value of 0.818. This showed that the Transfer pricing was influenced by The Tax, Tunneling Insentive, and Mecanism Fee of 81,8 %, while the rest of 18,2% was influenced by other factors not examined in this study
CHANGES IN CONSUMER BEHAVIOR DURING THE COVID-19 PANDEMIC FROM THE PERSPECTIVE OF PLANNED BEHAVIOR THEORY Anita Nisa Kambey; Selly Mumu; Toar Romario Sigar; Putra Petra Dungair; Tiffany Sayako Karamoy
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.v4i2.401

Abstract

The Covid-19 pandemic impacts various aspects of life, including changes in consumer behavior. This research aims to analyze how consumer behavior has changed during the COVID-19 pandemic from the perspective of planned behavior theory. The theory of planned behavior explains that attitudes, subjective norms, and behavioral control influence individual behavior. This research uses an observation method, which is demonstrated by recording consumer behavior patterns through content analysis of the content or message of a document obtained from several secondary data. This research shows that consumer behavior experienced changes during the COVID-19 pandemic, especially during implementation of large-scale social policies (PSBB).
PENGARUH STRUKTUR KEPEMILIKAN, AUDIT FEE DAN AUDIT REPORT LAG TERHADAP INTEGRITAS LAPORAN KEUANGAN Louw, Febriana; Indah, Nopiani
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.v5i1.403

Abstract

This study aims to investigate the impact of ownership structure, audit fees, and audit report lag on the integrity of financial statements. This research is of an associative nature employing a quantitative approach. The research sample consists of companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2017-2021. Using purposive sampling method, 10 companies were selected as the research sample. The data analysis technique employed in this research is multiple linear regression analysis assisted by Statistical Product and Service Solution (SPSS) version 25. The research findings indicate that ownership structure has a negative impact on the integrity of financial statements, audit fees do not have an impact on the integrity of financial statements, while audit report lag has a positive impact on the integrity of financial statements in companies in the industrial sector listed on the Indonesia Stock Exchange
PENGARUH GROWTH OPPORTUNITY, PROFIT GROWTH, STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EARNINGS QUALITY DI MASA PANDEMI COVID-19: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BEI Ahmad, Efendi Khoeri; Sasongko, Noer
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.v5i1.404

Abstract

Earnings quality is the determination of earnings information in reflecting the company's actual performance and how reliable it is to predict the company's future performance reported in the financial statements. This study aims to analyze the effect of growth opportunity, profit growth, capital structure, and institutional ownership on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling, so that 76 samples were obtained that met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that growth opportunity and capital structure affect earnings quality. Meanwhile, profit growth and institutional ownership have no effect on earnings quality
PENGARUH KARAKTERISTIK KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN : STUDI EMPIRIS PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rachmadhani, Maizin; Triyono, Triyono
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.v5i1.405

Abstract

This study aims to analyze and test whether there is an influence of financial characteristics and ownership structure on the company's financial performance. This research uses a quantitative approach as its method. The population in this study were property and real estate companies whose data were obtained from the IDX in 2020-2022. In collecting samples, this study uses criteria in determining the sample so that 41 samples are obtained based on the specified criteria. The results prove that liquidity has no effect on the company's financial performance, solvency affects the company's financial performance, activity affects the company's financial performance, institutional share ownership has no effect on the company's financial performance, and managerial share ownership affects the company's financial performance
ANALISIS PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD BERDASARKAN LITERATURE REVIEW TERINDEKS SINTA Safitri, Sari; Firdausi, Qonita; Fitriana, Fitriana; Santoso, Rachmat Agus
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.v5i1.406

Abstract

Fraud is currently a concern for business stakeholders in companies and institutions, many entities are experiencing setbacks and even bankruptcy due to a lack of prevention and discipline regarding actions that can lead to fraud so that public trust in a company decreases. Fraud should be detected and prevented from the start, to avoid the company's credibility and accountability. Therefore, the aim of this research was to find out and comprehensively analyze the role of internal audit in the context of fraud prevention efforts. The research design uses qualitative descriptive analysis using a literature review approach. Data was collected in the form of journals or scientific articles totaling 16 articles from journal provider websites. Based on the results of analysis of 16 Sinta indexed articles for 2019-2024. There are 14 articles which state that internal audit has a role in preventing fraud. This finding is supported by the results of data analysis from several studies which show a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then 2 research articles stated that the role of internal audit did not have a significant influence on fraud prevention efforts
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA KEUANGAN PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI Riskasari, Annisa; Witono, Banu
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.v5i1.408

Abstract

The research aims to examine the influence of Earning Management, Good Corporate Governance, Operational Costs and Operating Income (BOPO) on the Financial Performance of Non-Cyclicals Consumer Companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This research method uses a quantitative approach with a type of causality research. The data source used in this research in secondary data. The data collection method applied in this research is non-participant observation. The population in this study are non-cyclicals consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique in this research uses purposive sampling technique by applying sample criteria. Data analysis techniques use descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination ( ), F statistical test and t statistical test. The result of this research show that earning management, independent commissioner, audit committee, board of directors and operational cost and operating income (BOPO) simultaneously have a significant effect on the companies financial performance. Partially earning management has an effect on the companies financial performance, independent commissioner have an effect on the companies financial performance, the board of directors has no effect on the companies financial performance, the audit committee has no effect on the companies financial performance and operational cost and operating income (BOPO) have an effect on the companies financial performance
PENGARUH FAKTOR-FAKTOR KEUANGAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Prabowo, Pramudia; Zulfikar, Zulfikar
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.v5i1.409

Abstract

The increasing number of companies in the form of Go Public is a sign that the development of activities on the Indonesia Stock Exchange (IDX) is increasing, this will trigger a high demand for effective and efficient financial statement audits. Companies that have gone public have an obligation to submit financial reports in a timely manner. Delays in submitting financial reports are caused by audit report lag. Financial factors such as company size, profitability, leverage, liquidity, earnings per share, and financial distress are indicated to be the cause of audit report lag. So that these financial factors require special attention so that the submission of audited financial reports is timely. This study aims to determine the effect of company size, profitability, leverage, liquidity, earning per share, and financial distress on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique in this study used purposive sampling method, so that a sample of 86 companies was obtained with a total of 217 observations. The results showed that company size and profitability had a significant negative effect on audit report lag, leverage and liquidity had no effect on audit report lag, and earning per share and financial distress had a significant positive effect on audit report lag
HERDING BEHAVIOR IN STOCK INVESTMENT DECISION MAKING Nyoman Yudha Astriayu Widyari; Putu Ayu Diah Widari Putri; Ida Ayu Komang Tiara Pratistha Sari
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.v4i2.410

Abstract

In general, decisions in investing in shares must be made with good consideration, because this concerns the returns and risks that will be obtained. However, in carrying out transactions, investors often behave irrationally, namely by simply following decisions taken by other investors, which is called herding behavior. Investors can herd even though they already have information or personal decisions that they have made, but they ignore this information and personal decisions and prefer to follow the decisions of groups or other people. Herding is one of the actions related to behavioral finance theory, namely the theory of financial decision making seen from a psychological perspective. This theory looks at the extent to which internal emotions will influence the decisions made by investors. In his actions, an investor can also carry out herding actions because they are influenced by market conditions that are occurring at that time. Apart from that, herding itself also has several types of herding that investors can do when making a stock investment decision
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG (PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER SUBSEKTOR PERDAGANGAN RITEL Pratiwi, Nelysa Farayoga Sriya; Suwarno, Agus Endro
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.v5i1.411

Abstract

This study aims to examine the effect of company size, leverage, audit quality and audit opinion on audit report lag in non-primary consumer goods sector companies in the retail trade subsector listed on the Indonesia Stock Exchange in 2019-2022. This research uses quantitative data. The sampling technique was carried out by purposive sampling method, which resulted in 51 samples. The tests carried out in this study were multiple linear regression tests with the SPSS test tool. The results of this study indicate that simultaneously company size, leverage, audit quality and audit opinion have no effect on audit report lag. Partially, the audit quality variable has an effect on audit report lag. Meanwhile, company size, leverage and audit opinion have no effect on audit report lag

Page 23 of 43 | Total Record : 426

 21   22   23   24   25 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2020): Jurnal Revenue : Jurnal Ilmiah Akuntansi More Issue