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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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MELAMPAUI BATAS PENGLIHATAN MANUSIA: PERAN AI DALAM MENDETEKSI FRAUD PADA PROSES AUDIT TINJAUAN LITERATUR SISTEMATIS Syahfir, Hasri Ainun; Panggeso, Anastasia Gloria; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
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.v5i2.641

Abstract

The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial statement fraud in the auditing process, particularly in identifying anomaly patterns that are often difficult for auditors to detect manually. The study also aims to identify the challenges faced in implementing AI in auditing processes. The method used in this research is the Systematic Literature Review (SLR), where relevant literature is identified, selected based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI holds significant potential for detecting fraud and enhancing the effectiveness of the audit process. However, several challenges must be addressed, such as data quality and availability, limitations regarding the interpretability and transparency of AI models, resistance to change, and a lack of understanding of how AI functions. Additionally, data security and privacy aspects must be considered to ensure that AI implementation is carried out optimally and responsibly
PENGARUH RISIKO KREDIT DAN RISIKO LIKUIDITAS TERHADAP KINERJA KEUANGAN BANK YANG TERDAFTAR PADA BEI Bimantara, Garin Pandu; Mariana, Mariana
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.v5i2.643

Abstract

This study aims to analyze the impact of credit risk and liquidity risk on the financial performance of banks. The research sample consists of banks listed on the Indonesia Stock Exchange (IDX) that have completed their financial reports, provided data, published financial statements, and did not have negative ratios during the 2020-2022 period, using purposive sampling techniques. The research method used in this study is quantitative with a descriptive approach, where the data collection process is conducted through documentation and literature study methods, while the data analysis process is carried out using multiple linear regression tests and partial T-tests. The results show that credit risk is inversely related to the financial performance of banks, while liquidity risk is directly proportional to the financial performance of banks
PENGARUH FAKTOR-FAKTOR MAKRO EKONOMI TERHADAP DINAMIKA PASAR MODAL DI INDONESIA Fadilah, Mohamad Fazar; Salgangga, Selji; Maulana, Sofyan Septian; Kusumaningtyas, Alissa; Hamdani, Irfan; Laelani, Ade Yosi
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.v5i2.644

Abstract

Focusing on understanding the conditions of the Indonesian stock market (IHSG), this study examines the influence of macroeconomic elements such as interest rates, inflation, and exchange rates. The sample for this analysis was selected using purposive sampling methods. A quantitative approach was applied in this analysis, and data sources were obtained from various official institutions, including the Central Bank of Indonesia and the Indonesia Stock Exchange. The data analysis, using multiple linear regression, indicates that inflation and exchange rates partially impact IHSG, while interest rates do not. Each macroeconomic component such as interest rates, inflation, and exchange rates has been found to have a significant collective impact on IHSG
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMANAN BARANG MILIK DAERAH DI KOTA PALEMBANG Hidayat, Ahmad Maulana Arif; Rachmasari, Kartika; Aryani, Yuli Antina
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.v5i2.645

Abstract

The Influence of Regional Property Management on Security of Regional Property in Palembang City This study aims to determine the effect of Regional Asset Administration on the Security of Regional Assets in Palembang City. This research method uses quantitative research using Primary data in the form of questionnaires obtained from each Regional Apparatus Organization in Palembang City. The population and sample of this study were 32 Regional Apparatus Organizations in Palembang City. The data analysis technique is multiple linear regression analysis with the help of SPSS software version 29. The results show that partially the bookkeeping variable does not have a positive and significant effect, while the inventory and reporting variables have a positive and significant effect. Simultaneously, the bookkeeping, inventory and reporting variables have a positive and significant effect of 25.8%
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN TRANSPARANSI SEBAGAI VARIABEL PEMODERASI Septiani, Diandra Putri; Khairunnisa, Khairunnisa
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.v5i2.653

Abstract

The objective of this research is to investigate the impact of green accounting on financial achievement with transparency as a moderating variable. The population is metals and minerals sub- industry in the basic materials industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The study applied a purposive sampling method so there are 90 samples of the metals and minerals sub-sector during study period. The analytical methods employed include simple linear regression and moderated regression analysis. The results showed that partially green accounting and transparency had a positive effect on financial performance. Other results showed that transparency can mitigate the impact of green accounting on financial performance. Simultaneously, green accounting and transparency had an influence on financial performance
DETERMINASI FRAUDULENT FINANCIAL REPORTING BERDASARKAN PERSPEKTIF FRAUD HEXAGON DAN UKURAN PERUSAHAAN Hartsetyo, Angelia Putri; Diandra, Prita Karina
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.v5i2.655

Abstract

The fraud hexagon perspective and firm size are needed to detect fraud in financial reporting. The fraud hexagon consist of six elements, namely: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study aims to detect fraudulent financial reporting using the fraud hexagon perspective and company size. The research sample used is property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2020 to 2022. There are 54 research samples selected using purposive sampling technique. The analysis technique used is multiple linear regression analysis using the SPSS 26. The results of the study indicate that individually only the pressure variable with the proxy external pressure and the opportunity variable with the proxy nature of industry have influence on fraudulent financial reporting. While other variables, namely rationalization, capability, arrogance, collusion, and firm size have no influence on fraudulent financial reporting
PENGARUH SALES GROWTH, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Malik, Muhamad Abdul; Antonius, Antonius; Wulan, Defina Andany; Arifin, Deni; Nofryanti, Nofryanti
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.v5i2.656

Abstract

This study aims to examine and analyze the effect of sales growth, independent commissioners and capital intensity on tax avoidance with firm size as a moderating variable. Sales growth, independent commissioners and capital intensity are used as independent variables and tax avoidance as the dependent variable and firm size as a moderating variable. This research was conducted on coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study used a purposive sampling method so that from 27 population companies a sample of 10 companies was obtained. The data in this study were analyzed by panel data regression analysis. The results of this study indicate that sales growth and capital intensity partially have a positive effect on tax avoidance while independent commissioners partially have no effect on tax avoidance. Simultaneously the variables of sales growth, independent commissioners and capital intensity affect tax avoidance. Firm size cannot moderate the relationship between sales growth, independent commissioners and capital intensity on tax avoidance
DAMPAK USIA DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA JAKARTA UTARA Zebua, Lydia Patricia; Viriany, Viriany
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.v5i2.657

Abstract

This study aims to test whether there is an effect of age and sanctions on taxpayer compliance. The population in this study are people who already have taxes and work in North Jakarta. The number of samples in this study were 200 respondents. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of primary data. The results of this study provide empirical evidence that partially the variables of age independence and tax sanctions have a positive effect on audit quality. Simultaneously, the variables of age and tax sanctions have a significant effect on taxpayer compliance. Older respondents show a higher level of compliance, and tax sanctions play an important role in encouraging compliance. These findings have implications for tax policy, encouraging more effective tax socialization and education programs, as well as recommendations for increasing tax awareness among young taxpayers
PENGARUH AUDIT DELAY, LEVERAGE, OPINI AUDIT TAHUN SEBELUMNYA DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Wahyuni, Nabillah Nur; Michael, Michael
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.v5i2.659

Abstract

This study was conducted with the aim of analyzing the factors that influence going concern audit opinion based on audit delay, leverage, previous year's audit opinion and company size. The sample of this study used energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period using purposive sampling techniques. The research method used is an associative quantitative approach with secondary data sources in the form of financial statements. This study uses SPSS version 26 to perform logistic regression analysis. This study found that leverage and the previous year's audit opinion affect going concern audit opinion. Meanwhile, audit delay and company size have no effect on going concern audit opinion
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT : Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Pakpahan, Dian Lamsihar; Darlis, Edfan; Hanif, Rheny Afriana
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.v5i2.666

Abstract

This study aims to analyze the Influence of Profitability, Company Size, and Independent Board of Commissioners on Sustainability Report Disclosure (Empirical Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2020-2022). The data used in this study are secondary data. The sample was selected using the purposive sampling method on the annual report and sustainability report. The number of companies sampled in this study was 14 companies with 3 years of observation, so that the total sample obtained was 42 company data. The data analysis technique used was descriptive statistical analysis and multiple linear regression with the SPSS 25 software program. The results of the study concluded that profitability had an effect on sustainability report disclosure. Meanwhile, company size and independent board of commissioners do not affect sustainability report disclosure

Page 34 of 43 | Total Record : 426

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