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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 PROFITABILITAS, LAPORAN KEBERLANJUTAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PERAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PROFITABILITAS Estianingtyas, Farah; Bayangkara, I. B. Ketut
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.v5i2.723

Abstract

This research study aims to analyzel the effect ofl profitability, sustainability reports, land company size on firml value by applying Goodl Corporate lGovernance (GCG) las a reinforcing or moderating variable in banking companiesl that have been listed on the Indonesia Stock Exchangel (IDX) during thel period l2019 - 2023. Based on the theory of management accounting, sustainability accounting, and Good Corporate Governance, the research utilizes quantitative data derived from the company's published financial statements and sustainability reports. The research method uses regression analysis in testing the hypothesis ofl the influence lof these variables on firm value, either partially or simultaneously. Findings from the resultsl of the study found that profitability, sustainability reports, company size have a positive influence on firm value, but the results are not significant where GCG acts as a moderating variable also does not moderate profitability on firm value, and profitability, sustainability reports, and company size simultaneously or simultaneously only have la small influence on firm value. Thel results lof this analysisl are input for companies, especially in the banking industry, to apply GCG principles and sustainability reports to increase company value and become attractive to investors
ANALISIS PENERAPAN PRINSIP TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN SEKRETARIAT DPRD PROVINSI JAWA TIMUR Siregar, Natasya Tiony Aectha
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.v5i2.724

Abstract

This study aims to determine the implementation of transparency and accountability in the financial management of the Secretariat of the East Java Provincial DPRD. The research method used in this study is qualitative with a descriptive approach. The type of data used is primary data obtained through interviews, observations, and documentation. The results of the study indicate that the implementation of transparency at the Secretariat of the East Java Provincial DPRD has been implemented well, although there are still several stages that need to be improved. The implementation of accountability has also been implemented well, although there are still several stages that need to be improved
PENGARUH EARNING PER SHARE, PRICE EARNING RATIO, DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PERUSAHAAN ASURANSI Wala, Salsa Hashinah; Megawati, Liya; Wahidin, Wahidin
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.v5i2.725

Abstract

Investigating the connection between earning per share, dan price-to-earnings ratio, dan price-to-book value is the goal of this study. All general insurance businesses listed on the Indonesia Stock Exchange between 2019 and 2023 make up the study's population. Multiple linear regression approaches are used as a quantitative tool in this investigation. Purposive sampling is used in the research sample. Multiple linear regression, classical assumptions, descriptive and verificative analysis, and hypothesis testing are some of the statistical techniques used in this study. This study shows that a variety of factors affect the stock values of general insurance businesses. Earning per share, dan price-to-earnings ratio, dan price-to-book value are the variables. When taken as a whole, these three factors have a consistent impact on stock prices
ANALISIS MANAJEMEN LABA, INTENSITAS MODAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR INDUSTRI MAKANAN & MINUMAN DI BEI Santaria, Nola; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
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.v5i2.726

Abstract

This study examines the relationship between earnings management practices, capital intensity, and dividend policy with firm value. The study was conducted on manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange for the 2019-2021 period. Using a purposive sampling method, this study involved 18 companies and produced 54 observation data. Statistical analysis was carried out using multiple regression through SPSS version 26 software. The results of the study indicate that capital intensity and dividend policy do not have a significant effect on firm value, while earnings management has a positive impact on firm value
DINAMIKA STRUKTUR KEPEMILIKAN DAN KEBERLANJUTAN LABA: STUDI EMPIRIS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI Marbun, Melia Rumata; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
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.v5i2.727

Abstract

This study explores the complex dimension of profit persistence as a fundamental construct that reflects a company's capacity to maintain stability and profit predictability over a given period. The focus of the investigation is focused on the structural analysis of ownership – including institutional, managerial, and concentration ownership – as well as their implications for profit persistence in the context of the transportation and logistics sector in Indonesia. Using the population of 29 companies listed on the Indonesia Stock Exchange (www.idx.co.id) during the 2021-2023 period, the study applied a purposive sampling technique that produced a representative sample of 9 companies. The analytical methodology adopts a multiple linear regression approach through the SPSS instrument, which allows for a comprehensive investigation of the dynamics of intervariables. Empirical findings reveal significant patterns: although simultaneously ownership structures have no substantive effect on profit persistence, ownership concentration is shown to make a positive and significant contribution, while institutional and managerial ownership do not show a statistically significant effect on firms' profit persistence
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, DAN BOOX TEXT DIFFERNCE TERHADAP PRESISTENSI LABA : STUDI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Sella, Nivada Two; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
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.v5i2.728

Abstract

This study aims to analyze the influence of Managerial Ownership, Audit Committee, and Book Tax Differences on Profit Persistence in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research applied a quantitative approach using the purposive sampling method to produce 33 samples. The independent variables in the study include Managerial Ownership, Audit Committee, and Book Tax Differences, while Profit Persistence is the dependent variable. Data analysis in this study applies multiple linear regression tests. The results of this study show that Managerial Ownership has a significant positive influence on profit persistence, the Audit Committee has a significant negative influence on profit persistence, Book Tax Differences has a significant negative influence on profit persistence, and simultaneously, the three independent variables have a significant influence on profit persistence
ANALISIS PENGARUH KEPEMILIKAN INSTITUTIONAL, BOOK TAX DIFFERENCE DAN KOMITE AUDIT TERHADAP PERSISTENSI LABA : STUDI PADA PERUSAHAAN TECHNOLOGY, FOOD & BEVERAGE YANG TERCATAT DI BEI Hasanah, Nur; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
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.v5i2.729

Abstract

This study is focused on evaluating the determinants of profit persistence in the context of Technology, Food and Beverage companies listed on the Indonesia Stock Exchange throughout the 2021-2023 period. Through quantitative methodologies and purposive sampling strategies, this comprehensive study explores the influence of institutional ownership, tax bookkeeping differences, and the existence of audit committees on the quality and consistency of corporate profits. The study used a sample of 66 companies, with variable constructs that included institutional ownership, book tax difference, and audit committee as independent variables, while profit persistence was set as a dependent variable. Data analysis was carried out using multiple linear regression, equipped with a series of statistical prerequisite tests to ensure the validity and reliability of the research results. The academic contribution of this study lies in the development of an in-depth theoretical framework related to the fundamental factors that affect profit persistence, with a particular focus on the Technology, Food and Beverage sector. In practical terms, the findings of the study are expected to provide an empirical foundation for stakeholders, including investors, regulators, and company management, in strategic decision-making and efforts to improve the quality of financial reporting
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN AUDIT DELAY TERHADAP INTEGRITAS LAPORAN KEUANGAN : PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Felita, Thea; Budiadnyani, Ni Putu; Laksmi P, Kadek Wulandari; Dewi, Putu Pande R. Aprilyani
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.v5i2.732

Abstract

This research aims to examine the influence of company size, institutional ownership, audit committee, independent commissioner, and audit delay on the integrity of financial reports (in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023). The research approach used is quantitative by applying multiple linear regression analysis using SPSS software to process data. The sample was selected using a purposive sampling method, with a total sample of 348 over a three year period. The results of the research state that company size has a negative and insignificant effect on the integrity of financial reports, while independent commissioners and audit committees have a negative and significant effect on the integrity of financial reports, independent commissioners have a positive and significant effect on the integrity of financial reports, and audit delay has a positive and insignificant effect. to financial reports
PENGARUH PERSEPSI KEMUDAHAN, KEMANFAATAN, KEAMANAN DAN MINAT TERHADAP KEPUTUSAN PENGGUNAAN QRIS PADA GENERASI Z DI KOTA DENPASAR Yuuka Narita Putri, Ni Made; R. Aprilyani Dewi, Putu Pande; Jaya Kusuma, Putu Sri Arta; Laksmi P, Kadek Wulandari
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.v5i2.737

Abstract

This study aims to determine the effect of convenience, usefulness, security and interest partially and simultaneously on the decision to use. The sample in this study was Generation Z aged 17-26 years, who used the Quick Response Code Indonesian Standard (QRIS) and were domiciled in Denpasar City as many as 114 people. The data analysis technique used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and t Test. From the results of the study, it was found that convenience had a positive and significant effect on the decision to use, usefulness had a positive and significant effect on the decision to use, security had a positive and significant effect on the decision to use, interest had a positive and significant effect on the decision to use and convenience, usefulness, security and interest had a significant effect on the decision to use. The magnitude of the influence of the independent variables on the decision to use is 65.3%.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGUATAN EFEKTIVITAS TATA KELOLA APBDES UNTUK MEWUJUDKAN GOOD GOVERNANCE DI KECAMATAN WONOAYU, KABUPATEN SIDOARJO Abdhilla, Indhira Ridho
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.v5i2.738

Abstract

This study investigates the influence of transparency and accountability on the effectiveness of Village Budget (APBDes) governance to achieve good governance principles in Wonoayu District, Sidoarjo Regency. A quantitative descriptive method was utilized in this research, and data were collected via questionnaires distributed to 99 village officials selected through purposive sampling. Multiple linear regression analysis was employed to evaluate the impact of the independent variables (transparency and accountability) on the dependent variable (effectiveness of APBDes governance). The results reveal that transparency significantly influences the effectiveness of APBDes governance by enhancing information openness and public participation. Conversely, accountability does not significantly affect the effectiveness of governance, indicating the need for additional factors such as external oversight and community involvement. These findings underscore the necessity of prioritizing transparency in village budget management while addressing gaps in accountability practices. This research contributes to the existing literature by highlighting the distinct roles of transparency and accountability in village financial governance.

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