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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 RASIO RETURN ON ASSET, EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN F&B TERDAFTAR DI BEI Fatricia, Vinola Aura; Fachruddin, Wan; Dwilita, Handriyani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.603

Abstract

The purpose of this study is to examine the impact of return on assets, earnings per share and debt-to-equity ratios on the stock prices of F&B companies listed on the IDX during 2019-2022. The population in this study was F&B companies listed on the IDX, with a total sample of 25 companies. The sampling technique used in this study was purposive sampling. The research method used is associative with data sources in the form of secondary data. The data analysis technique used is statistical data processing. The results of this study indicate that the independent variables, namely ROA, EPS and DER ratios, simultaneously have a significant impact on the share prices of F&B companies listed on the IDX during the period 2019-2022.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA EMITEN SEKTOR PEROPERTY DAN REAL ESTATEYANG TERDAFTAR DI BEI Putra, Farhan Hartono; Yusuf , Muhammad; Zairin, Gentiga Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.604

Abstract

This research aims to determine the effect of Capital Intensity (X1), Inventory Intensity (X2), and Company Size (X3) on Tax Avoidance. The independent variables in this research are Capital Intensity with Capital Intensity Ratio, Inventory Intensity with Inventory Intensity Ratio, Company Size with Total Assets, the Dependent Variable in this research uses Tax Avoidance which is measured using the Effective Tax Rate indicator. The method used in this research is quantitative using secondary data sourced from financial reports throughout the Peroperty and Real Estatesector for the 2017-2021 period. The sampling method in this research used a purposive sampling method with 240 observations. This research uses a panel data regression analysis method processed with the Eviews 12 application. The results obtained from this study indicate that Capital Intensity and Inventory Intensity do not have an effect on Tax Avoidance, while Company Size has an effect on Tax Avoidance.
PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), ARUS KAS OPERASI DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM Maulana, Rio Dimas; Yusralaini, Yusralaini; Hanif, Rheny Afriana
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.v5i1.606

Abstract

This study aims to assess the impact of Economic Value Added (EVA), Market Value Added (MVA), Operating Cash Flow, and Earning Per Share (EPS) on Stock Returns for companies listed in the LQ-45 Index on the Indonesia Stock Exchange from 2020 to 2023. The population includes all 67 companies in the LQ-45 Index during this period. A purposive sampling method was used to select 23 companies. Data was collected through documentation studies and analyzed using descriptive statistics, classical assumption tests, and multiple linear regression. The findings indicate that: Economic Value Added (EVA) does not affect Stock Returns, Market Value Added (MVA) has no impact on Stock Returns, Operating Cash Flow influences Stock Returns, and Earning Per Share (EPS) does not affect Stock Returns
PENGARUH INTELEKTUAL KAPITAL, STRUKTUR MODAL, DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Rosada, Amrina; Hertati, Lesi; Munandar, Aris
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.610

Abstract

The company's value is a performance indicator displayed in the form of stock prices formed by the supply and demand in the capital market, representing society's assessment of the company's performance. This research aims to examine the influence of intellectual capital, capital structure, and corporate governance on the company's value. This study is a quantitative descriptive type, with data sourced from the distribution of questionnaires. A total of 40 respondents were successfully gathered by distributing questionnaires to employees of PT. Telaga Hikmah Ogan Komering Ilir, South Sumatra, Indonesia. This research used purposive sampling technique. The analysis technique employed was quantitative analysis based on the questionnaire distribution results. The analysis results indicate that individually, with a significance value (sig) of intellectual capital (0.014), capital structure (0.001), and corporate governance (0.001) each has a positive and significant effect on the increase in company value with a value (prob < alpha = 0.05). Furthermore, simultaneously, the intellectual capital, capital structure, and corporate governance variables together have a positive impact on the increase in company value (prob < alpha = 0.05).
EVALUASI KINERJA PEMERINTAH DAERAH: PERAN BELANJA DAERAH DAN DANA PERIMBANGAN DENGAN OPINI AUDIT SEBAGAI MODERASI Fadhila, Luthfiani; Utaminingtyas, Tri Hesti; Handarini, Dwi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.611

Abstract

This study was conducted to determine and analyze the impact of Regional Spending and Balanced Funds on Regional Financial Performance. The data used in this research is secondary data, sourced from budget realization reports. The unit of analysis is Provincial Government institutions that received audit opinions from 2015-2019. The sampling technique employed in this study is purposive sampling, resulting in 34 provinces with a total of 170 observations. The data analysis technique used in this research is Moderated Regression Analysis, with SPSS 27 as the analytical tool. The study's results indicate that Regional Spending and Balanced Funds have a significant impact, while Audit Opinions successfully moderate the effect of Regional Spending and Balanced Funds on Performance.
THE INFLUENCE OF SHARE OWNERSHIP STRUCTURE AND INVESTMENT OPPORTUNITY SET ON FIRM VALUE Listiana, Ayu Octavia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.612

Abstract

 Examining how different types of ownership and investment options affect company value is the driving force behind this study. The mining businesses listed on IDX from 2019 to 2022 are the focus of this investigation. In this study, researchers used a purposive sampling strategy, which involved selecting participants according to predetermined criteria. There were 76 study samples that were chosen. This study qualifies as quantitative research due to the nature of the data used. Secondary data is used as the basis for this study. Methods such as documentation and literature review were used to gather data. Eviews, a statistical tool, is used to do panel data regression analysis on the collected data. Statistical methods such as partial hypothesis tests (t), coefficients of determination (R2), and simultaneous hypothesis tests (f) are used to analyze the data. The study's findings demonstrate that both the independent and dependent factors significantly impact one another. The determination test yielded an adjusted R2 value of 0.739091, which is equivalent to 73.91% (rounded). The remaining 26.09% were affected by factors that were not taken into account in this research. The subtest findings indicate that the factors of public ownership, investment possibilities, foreign ownership, and management ownership significantly affect the value of the organization.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP RETURN SAHAM : SURVEI PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahmawati, An Nisa’; Lestari, Sri Isfantin Puji; Sukamdiani, MG
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.580

Abstract

The aim of this research is to determine the influence of profitability, solvency and liquidity partially and simultaneously on stock returns. In this research, the sampling technique is purposive sampling technique, which means sampling is based on certain criteria. The data analysis techniques used are the Classic Assumption Test, Multiple Linear Regression Test, t Test and F Test. The research results show that the profitability and liquidity variables partially have a negative and insignificant effect on stock returns. Meanwhile, the solvency variable partially has a positive and significant effect on stock returns. Simultaneously, these three variables (profitability, solvency and liquidity) have a positive and significant effect on stock returns
PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI Youdisanita Lering, Gabriela; Muslichah, Muslichah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.593

Abstract

This study aims to analyze the effect of governance and financial performance on company value with corporate social responsibility as a moderating variable. The population in this study were 30 food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the purposive sampling method, with a sample of 17 companies. The research method used was quantitative causal with data sources in the form of secondary data listed on the Indonesia Stock Exchange. The results of the study produced 4 important findings. First, governance has a significant effect on company value, Second, financial performance has a significant effect on company value, Third, social responsibility strengthens the influence of governance on company value. Fourth, social responsibility strengthens the influence of financial performance on company value.
PENGARUH TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP PERILAKU KECURANGAN AKADEMIK PADA PEMBELAJARAN DARING Fadhilah, Farah; Farina, Khorina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.608

Abstract

The purpose of this study was to examine the effect of pressure, opportunity and rationalization on academic cheating behavior. This type of research uses a quantitative method. The population in this study were active students of the employee class of the Faculty of Economics and Business, Trilogi University who participated in online learning. The sampling method used in this study was convenience sampling with a sample size of 135 respondents, the type of data in this study was primary using a questionnaire. The analysis used in this study was descriptive analysis and Partial Least Square (PLS) using SmartPLS 4. The results of this study indicate that pressure and opportunity do not affect academic cheating behavior in online learning, but rationalization has a positive and significant effect on academic cheating behavior in online learning
PEMAHAMAN AKUNTANSI PELAKU UMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN Rachmawati, Desiana; Hidayatullah, Taufik
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.617

Abstract

MSMEs need to keep bookkeeping and carry out financial management appropriately for business continuity. This research proves the influence of accounting understanding that MSMEs have on the preparation of financial statements. A quantitative approach was taken to test the hypothesis using primary data in the form of a questionnaire. Respondents were MSME owners at Airport X with a research sample of 52 MSME owners. The analysis uses simple linear regression with the independent variable in the form of understanding accounting and the dependent variable in the form of preparing financial statements. The research results prove that the understanding of accounting possessed by MSME actors represented by business owners has a positive influence on the preparation of financial statements with an influence size of 34.4%. An average of 31.12% of respondents did not understand accounting, followed by an average of 30.38% of respondents who did not prepare financial statements. Respondents felt that complete and routine recording of financial transactions, manifested in financial statements, was not necessary. Some respondents believe that their business makes a profit by comparing the initial capital each day with the final capital, others report the number of goods sold from employees and a small number feel there is no need to find out

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