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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 KARAKTERISTIK KEUANGAN PERUSAHAAN, STRUKTURAL KEPEMILIKAN, DAN DAMPAK COVID-19 TERHADAP KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN Febriyanti, Amaria; 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.v5i1.412

Abstract

This study aims to analyze the influence, financial characteristics, structural ownership and covid-19 on company value with company performance as an intervening variable in food and baverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study is manufacturing companies engaged in the food and beverage sector. Sampling is done using purposive sampling. This research method uses multiple linear regression. Sobel test in this study was used to analyze indirect influence on work performance as an intervening variable. The results of the study concluded that liquidity, solvency, capital expenditure, and managerial ownership affect company performance, while Covid-19 and institutional ownership do not affect company performance. Company performance affects company value, while Covid-19, liquidity, solvency, capital expenditure, managerial ownership and institutional ownership have no effect on company value. The company's performance cannot mediate covid-19, liquidity, solvency, capital expenditure, managerial ownership and institutional ownership of the company's value in the food and baverage sub-sector companies
PENGARUH LEVERAGE, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN DENGAN BIAYA OPERASIONAL SEBAGAI VARIABEL MODERASI STUDI KASUS SEKTOR PERUSAHAAN KEUANGAN Sekartaji, Citra Dewi Putri; Arifin, Atwal
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.v5i1.413

Abstract

In the tax system, corporate income tax is a significant type of tax. Law number 36 of 2008 concerning income tax states that corporate income tax is imposed on tax subjects for income received or earned in the tax year. It is necessary to understand how certain factors can influence the amount of income tax that must be paid by financial sector companies registered on the IDX in the 2019-2022 period. The factors that are the focus of the research are leverage (debt ratio), company profitability, and capital structure. Apart from that, the research will also examine whether operational costs act as a moderating variable that can influence the relationship between leverage, profitability, and capital structure and corporate income tax. This research aims to analyze and test the influence of Leverage, Profitability and Capital Structure which have a positive and significant influence on corporate income tax
PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE Kumara, Nyoman Sekar Perwita Ari; Trisnawati, Rina
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.v5i1.414

Abstract

This research aims to test whether there is an influence of company risk, fixed asset intensity, company size, sales growth, and audit committee on tax avoidance. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange in 2018 - 2022, totaling 92 companies. The number of samples in this study was 57 samples. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research state that company risk has a negative effect on tax avoidance; fixed asset intensity, company size, and sales growth have no effect on tax avoidance; and the audit committee has a positive effect on tax avoidance
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI Afifah, Ikrimah Muna Abir; 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.v5i1.415

Abstract

This study aims to examine the effect of Good Corporate Governance proxied with independent board of commissioners, audit committee, and institutional ownership on company value proxied with Tobin's Q with profitability proxied with Return On Asset (ROA) as a mediation variable. The population in this study was obtained using purposive sampling method on Banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2021 and based on predetermined criteria, a sample of 68 companies was obtained. The analysis method used is path analysis and sobel test with SPSS (Statistical Product and Service Solution) Version 25 application tools. The results of the research analysis prove that: 1) The independent board of commissioners has an effect on profitability, 2) The audit committee has no effect on profitability, 3) institutional ownership has an effect on probability, The independent board of commissioners has an effect on the value of the company, 4) The independent board of commissioners has an effect on the value of the company, 5) The audit committee has no effect on the value of the company, 6) Institutional ownership has an effect on the value of the company, 7) Profitability has no effect on the value of the company, 8) Profitability as a mediating variable is not able to mediate the influence of the variable of the independent board of commissioners on the value of the company, 9) Profitability as a mediating variable is not able to mediate the effect of audit committee variables on company value, 10) Profitability as a mediation variable is not able to mediate the influence of institutional ownership variables on company value
FAKTOR DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BAUBAU Hasan, Waode Adriani; Musrifa, Yuli
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.v4i1.418

Abstract

This study aims to determine whether taxpayer awareness, tax knowledge, tax sanctions and public service accountability affect the compliance of motor vehicle taxpayers in Baubau City. The data was collected using a questionnaire distributed to 100 sample respondents selected using the slovin formula. The data analysis method used is multiple linear analyses. The results showed that taxpayer awareness affects motor vehicle taxpayer compliance. Tax knowledge has no effect on motor vehicle taxpayer compliance. In addition, tax sanctions have no effect on motor vehicle taxpayer compliance in Baubau city, and public service accountability has no effect on motor vehicle taxpayer compliance in Baubau city
THE EFFECTS OF TRUST, STORE IMAGE AND CONSUMER JUDGMENT ON REPEAT PURCHASES MEDIATING CONSUMER SATISFACTION VARIABLES ALFAMIDI DEMAK AREA Wibowo, Aditya Angger
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.v5i1.426

Abstract

The purpose of this study was to determine how much influence trust, store image and consumer judgment have on repeat purchases through customer satisfaction, because Alfamid customers are the mediator of research. The population of the people taken in the study is the number of Alfamidi customers in the Demak area, the exact number of which is unknown, the sampling technique of course uses purposive sampling, where the sample size is 110 consumer representatives. The validity and reliability criteria applied in this study also use Amos free calculations for data analysis and calculation. The main conclusions of this study are that trust has a positive and significant impact on customer satisfaction; customer satisfaction is positively affected by store image and also positively affects customer satisfaction; consumer judgment is positively affected by customer satisfaction but does not significantly affect customer satisfaction. trust has a positive and significant impact in relation to repeat purchases.Store image has a positive, but not significant impact in relation to repeat purchases; consumer judgment has a positive, but not significant impact in relation to repeat purchases. Consumer satisfaction has a positive and significant impact on repeat purchase behavior. trust has a positive and significant impact on the purchase of goods through consumer satisfaction feedback, while store image has a positive and significant impact on the purchase of goods through consumer consumer feedback, and consumer judgment evaluation has a positive and significant impact on the repurchase of goods through consumer satisfaction feedback
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN : Studi Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Zahidah, Dipta Aqila; Aris, Muhammad Abdul
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.v5i1.427

Abstract

This study aims to analyze the effect of good corporate governance and leverage on financial performance. This research method is quantitative. The data collection method in this study uses Documentary Studies and Operational Definitions and Variable Measurements. The population of this study were all LQ45 companies in 2020-2022. The sampling technique for this study was purposive sampling technique. The data analysis technique used in the study used descriptive statistical analysis. The results of this study are that the audit committee variable has no effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The board of directors variable has an effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The institutional ownership variable has no effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The independent board of commissioners variable has an effect on financial performance in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The managerial ownership variable affects the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The leverage variable affects the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurhayadi, Willy; Aulia, Urfanul; Indriyanti, Almira Araminta; Fachri, Saeful
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.v5i1.435

Abstract

This study aims to find out how the influence of independent commissioners, audit committees, financial distress, on the integrity of financial statements in mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study uses primary data in the form of distributing questionnaires online to mining companies listed on the Indonesia Stock Exchange with a population of 46. The sample selection method is purposive sampling, so that a sample of 21 mining companies listed on the Indonesia Stock Exchange in 2020-2023 was obtained. The results of the independent commissioners, audit committees, financial distress, and the integrity of the financial statements showed a significant result. The results of data analysis or multiple linear regression show that simultaneously independent commissioners, audit committees and financial distress have a significant effect on the integrity of  financial statements
FIRM SIZE MEMODERASI MANAJEMEN LABA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Fitri, Annisa; Margie, Lyandra Aisyah
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.v5i1.439

Abstract

This study aims to test and analyze the effect of earnings management and corporate social responsibility on tax avoidance with firm size as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This type of research is quantitative research using multiple linear regression analysis methods, using eviews12. The population in this study amounted to 123 companies, the sample selection used purposive sampling method so as to obtain 24 companies. The test results in this study indicate that simultaneously earnings management and corporate social responsibility have a significant effect on tax avoidance. Partially, corporate social responsibility has not significant effect on tax avoidance, while earnings management has no significant effect on tax avoidance. Firm size is able to moderate the relationship between corporate social responsibility and tax avoidance. However, firm size is not able to moderate the relationship between earnings management and tax avoidance
PERAN E-WALLET DALAM PENGAMBILAN KEPUTUSAN YANG EFISIEN Hermawan, Arfindo; Gloria, Angelica Cristy; Yunari, Syahna Shinta; Pandin, Maria Yovita R.
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.v5i1.440

Abstract

This rapid technological progress has made many changes, such as in the current era, developments have made many changes in carrying out transactions such as digital wallets (e-wallets). This e-wallet has many advantages in making it easier for us to save money, carry out transactions and manage our daily finances digitally via smartphone in a practical and time efficient way to use it. The aim is to analyze the role of e-wallets which will influence efficient financial decisions among students of the 4th semester accounting study program at Widya Mandala Catholic University Surabaya 2024. The method used in this research is qualitative using respondents as data collectors. The total population of the objects we studied was 97 respondents, then we used the Slovin formula where the results of our calculations found that the number of respondents we had to research was 78 respondents. By compiling 5 questions, they were used as research objects. The results of the analysis show that e-wallets make financial management easier by recording all transactions in a position where of course e-wallets will provide efficiency in financial recording so that respondents or users don't have to bother recalculating their money manually. However, there are still some privacy issues and even fraud in certain circles which can be a point of view for all e-wallet companies to be able to anticipate this. The convenience and comfort provided by digital payments via e-wallet is present and felt by consumers when carrying out transactions and this can be a source of satisfaction for users. There are also shortcomings such as respondents not feeling any change in behavior because respondents have not felt any change in behavior due to lack of access or understanding of technology, to a preference for traditional payment methods

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