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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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ANALISIS FUNDAMENTAL MAKRO, PENGELOLAAN MODAL KERJA, DAN PENGENDALIAN BIAYA TERHADAP KINERJA KEUANGAN DENGAN FINANCIAL TECHNOLOGY DAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PT BANK JATIM TBK TAHUN 2019-2023 Kayla Dedyanti, Mayrilin; Hwihanus, Hwihanus
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.v5i2.818

Abstract

The purpose of this study is to analyze macro fundamentals, working capital management, cost control with financial technology and earnings management as intervening variables on the financial performance of PT Bank Jatim Tbk during the 2019-2023 period. The selection of this topic is based on the importance of understanding the factors that can improve the company's financial performance, especially in the face of macroeconomic challenges and the rapid development of financial technology. This research uses quantitative methods and statistical analysis to reveal the relationship between existing variables. The analytical tool used is SmartPLS, which allows researchers to test the structural relationships between variables in the model that has been developed. This study also identified several limitations, including the limited data used, only one company, and a focus on a limited time period between 2019 and 2023. The research shows that macro fundamentals have a significant impact on financial performance, financial technology, and earnings management. In addition, working capital management and cost control also proved to have a significant effect on financial performance and financial technology. However, no significant effect was found between financial technology and financial performance directly. This shows that although financial technology is growing rapidly, its implementation at PT Bank Jatim Tbk is not yet fully implemented.
THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, COMPANY SIZE, AND AUDIT COMMITTEE ON TAX AVOIDANCE Silvianingrum, Helmy; Satyawan, Made Dudy
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.v5i2.819

Abstract

This study aims to determine the effect of return on assets, leverage, company size, and audit committee on tax avoidance carried out by companies. The research method was quantitatively used, using a sample of 22 manufacturing companies from the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020-2023. The data analysis technique used is multiple linear regression analysis through the SPSS application to measure the influence of each variable on tax avoidance. The results of this study indicate that return on assets has no significant impact on tax avoidance, while leverage, company size, and audit committee contribute significantly.
USULAN PENERAPAN ISAK 335 DALAM PENYAJIAN LAPORAN KEUANGAN YAYASAN KESEJAHTERAAN KARYAWAN DAN PENSIUNAN BANK X Syamsulhadi, Luthfi; Khairunnisa, Hera; Muhammad Zairin, Gentiga
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.v5i2.837

Abstract

This study aims to analyze the accounting cycle and SWOT in the accounting cycle applied at YKKP Bank X, as well as to analyze the presentation of financial statements as of January 31, 2024 made by YKKP Bank X and provide suggestions regarding the presentation of YKKP X's financial statements for 2024 in accordance with ISAK 335. This study uses a qualitative approach with a case study research method. The data sources used are primary data and secondary data. The data analysis techniques used in this study are data reduction, data display, and drawing conclusions. The results of the study obtained are that the accounting cycle applied at YKKP Bank X is in accordance with SAK ETAP. The application of the SWOT matrix related to the results of the SWOT analysis in the accounting cycle applied at YKKP Bank X produces the Strengths-Threats (ST) strategy and the Weaknesses-Threats (WT) strategy. This study also presents the financial statements of YKKP Bank X for 2024 which have been adjusted to ISAK 335 which consists of a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a cash flow statement, and notes to the financial statements
ANALISA KESEHATAN KEUANGAN PERUSAHAAN DENGAN PENDEKATAN ALTMAN Z-SCORE (STUDI PADA PT ASII TAHUN 2020-2023) Sibarani, Romida Br; Ardella, Prasasti; Lubis, Naomi; Sucipto, Tia Novira
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.v5i2.838

Abstract

This study aims to evaluate the financial health of the company by applying the Altman Z-Score approach. The analysis focuses on the financial performance of PT ASII from 2020 to 2023. The data used is sourced from secondary data, obtained through the collection of internal company documents using a document review method. The analytical approach employed is a quantitative method based on the essential formulas within the Altman Z-Score framework. The results of this study indicate that, overall, PT ASII is in a financially healthy condition. This is evidenced by PT ASII's Z-Score, which consistently falls within the healthy category defined in the Altman model. The findings suggest that the company possesses adequate financial resilience and a relatively low potential risk of bankruptcy during the observation period.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Azizah, Titin Nur; Nugroho, Mulyanto
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.v5i2.846

Abstract

This study aims to analyze the effect of company size, leverage, and liquidity on company financial performance, with profitability as an intervening variable. The focus of this study is six cosmetic and household goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method used is a quantitative approach with Partial Least Squares (PLS) analysis techniques. The data analyzed include company financial reports, including company size (total assets and total sales), leverage (DER and DAR), liquidity (CuR, QR, and CaR), profitability (ROA, ROE, and NPM), and financial performance (ROI and GPM). The results of the study indicate that leverage has a significant positive effect on financial performance and profitability, while liquidity only has a significant effect on profitability. Interestingly, company size has a significant negative effect on profitability and financial performance. Profitability functions as a significant mediating variable between leverage and liquidity on financial performance. With an R-square of 91.2%, this model shows a strong ability to explain the variability of financial performance. This study provides practical and theoretical contributions to companies and investors in financial management
ANALISIS PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2023 Suwantono, Edwin; Indah, Nopiani
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.v5i2.848

Abstract

This research aims to test whether there is an influence of the independence of capital structure, company size and profitability on company value.  This research provides important implications for energy sector company managers and capital market regulators in determining optimal strategies related to capital structure, asset management, and increasing profitability to increase company value. The research uses panel data with annual data over a period of seven years from 2017-2023. The population in this research is all 90 companies in the Energy Sector of the Indonesia Stock Exchange listed in 2023. The research sample was obtained using a purposive sampling method totaling 27 companies in the Energy Sector of the Indonesia Stock Exchange. The total number of data observations used was 189 data. The research method used is multiple linear regression with Eviews 10. The research results show that company size and profitability have a positive effect on company value. Meanwhile, capital structure has no effect on company value.
THE EFFECT OF AUDIT TENURE, AUDIT FEE, CLIENT COMPANY SIZE, MANAGERIAL OWNERSHIP , AND KAP REPUTATION ON AUDIT QUALITY : A STUDY OF CONSUMER CYCLICAL AND CONSUMER NON CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sari, Riskia Naralita; Alit Triani, Ni Nyoman
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.v5i2.861

Abstract

This study aims to prove the influence of audit tenure, audit fee, company size, managerial ownership, and KAP reputation on audit quality. This study uses secondary data in the form of annual reports. Sampling using a purposive sampling technique which produces a total of 107 data from Consumer Cyclical and Consumer Non-Cyclical companies over a period of 2 years, with a total of 214 observations. The data analysis used in the study is multiple linear regression analysis. Audit quality measurement uses the Discretionary Accruals Modified Jones Model (1995). The results of this study indicate that audit fees have a positive effect on audit quality, while firm size has a negative effect on audit quality. Meanwhile, audit tenure, managerial ownership, and KAP reputation do not affect audit quality.
PENGARUH STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Audi M, Neysa; Marlina, Evi; Samsiah, Siti
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.v5i2.865

Abstract

This study aims to analyze the effect of capital structure, liquidity, and managerial ownership on financial performance with company size as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Data obtained from annual reports through www.idx.co.id. The research population includes 111 companies, with purposive sampling technique producing 34 companies as samples for three years of observation, so that the total research data is 102 data. The analysis was conducted using the moderated regression analysis (MRA) method with SPSS 25. The results showed that capital structure and liquidity affect financial performance, while managerial ownership has no effect. MRA test shows that firm size moderates the relationship between capital structure and liquidity on financial performance, but does not moderate the relationship between managerial ownership on financial performance. Thus, capital structure and liquidity play an important role in financial performance, while managerial ownership has no significant effect.
PENGARUH PEMAHAMAN SAK EMKM, LATAR BELAKANG PENDIDIKAN, DAN UKURAN USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Zennita, Laurencia; Marlina, Evi; Fitriana, Nur
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.v5i2.867

Abstract

The study aims to find out and analyze whether understanding of SAK EMKM, educational background, and business size influence the quality of MSME financial reports in Pekanbaru City. The method used in research is quantitative. Primary data was collected using a questionnaire. The entire Pekanbaru MSME population was included in the research. The sampling approach used in this research is random sampling based on the Slovin formula. The research results explain that understanding EMKM SAK, educational background, and business size all influence the quality of MSME financial reports.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Eka Pratiwi, Nadila
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.v5i2.868

Abstract

This study aims to examine the effect of tax planning and deferred tax liabilities on earnings management. The population in this study, namely the population in this study, namely agricultural sub-sector manufacturing companies from 2021 to 2023, totaling 14. The sampling technique in this study used purposive sampling with a total sample size of 42 samples. This research is quantitative research.  The analytical tool used is SPSS version 29 for Windows. The results of this study indicate that tax planning and deferred tax expense affect earnings management.

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