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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 FAKTOR INTERNAL TERHADAP MANAJEMEN LABA : Studi Empiris Pada Perusahaan Transportasi dan Logistik di BEI Septiandi, Dian Ayu; Aminah, Aminah
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.v5i2.873

Abstract

This study aims to analyze the influence of internal factors (Tenur CEO, independent board of commissioners and earning power) on profit management practices. The object of this research is transportation and logistics companies listed on the Indonesia Stock Exchange during the 2021-2023 period. A total of 66 samples were selected using the purposive sampling technique, which is a method of selecting samples based on certain criteria. This study adopts a quantitative approach with data analysis conducted using the 2018 version of SPSS software. The results of the study show that the CEO of Tenur has no influence on profit management. In contrast, the independent board of commissioners had a significant negative influence on profit management, and earning power was found to have a positive and significant effect on profit management.
DAMPAK PENERAPAN KEBIJAKAN HILIRISASI TERHADAP KINERJA KEUANGAN : ANALISIS EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Agesta, Dinda; Nilwan, Afrizal
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.v5i2.874

Abstract

This study aims to analyze the impact of downstream policies on the financial performance of agricultural sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. Using a quantitative approach, this study evaluated six sample companies with secondary data in the form of annual financial statements. The results show that the downstream policy has a positive and significant effect on the company's financial performance, with an average implementation index of 3.94 and an average ROA of 5.64. Regression analysis shows that every increase in one unit of downstream policy increases financial performance by 3,309 units (p < 0.05). The value of the determination coefficient of 21.9% indicates a moderate relationship between the variables. This research emphasizes the importance of investment in technology, product diversification, and government support to maximize downstream benefits. This finding has important implications for the development of agricultural industry policies in Indonesia.
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DIGITAL DALAM PENYUSUNAN LAPORAN KEUANGAN PADA AGROWISATA DI KABUPATEN SUKABUMI Malik, Irvan Maulana
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.v5i2.875

Abstract

Agrotourism is a business activity that focuses on the plantation or livestock sector accompanied by tourism. This agrotourism in Sukabumi Regency is quite well developed, considering that the climate and domicile are very supportive. However, this development is not accompanied by the ability and knowledge of preparing good financial reports. Therefore, digitizing the accounting information system is the right answer. Digitization of financial reports is the process of transforming the recording of transactions that occur manually into digital form. Based on the background above, the researcher determined the formulation of the problem to be studied, namely: 1) How is the implementation of a digital accounting information system to prepare financial reports for agrotourism in Sukabumi Regency? 2) How does the implementation of an accounting information system impact the smoothness and ease of preparing financial reports for Agrotourism actors in Sukabumi Regency? 3) How can agrotourism actors have the will to increase knowledge in preparing digital accounting-based financial reports for agrotourism in Sukabumi Regency. The results of this research show that 1) The application of a digital accounting information system in preparing financial reports is very helpful for agrotourism actors and makes it easier for them to record every transaction. 2) The benefits felt by agrotourism actors are that they can increase effectiveness and efficiency in managing financial reports.
PENGETAHUAN PAJAK, PENERAPAN E-SAMSAT, DAN KONDISI KEUANGAN WAJIB PAJAK TERHADAP KOMITMEN PATUH WAJIB PAJAK KENDARAAN BERMOTOR Frediansyah, Frediansyah; Kurniawati, Lintang
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.v5i2.876

Abstract

This study aims to examine whether there is an influence of auditor independence, due professional care, audit fees and audit tenure on audit quality. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 67 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially auditor independence variables, due professional care, audit fees and audit tenure in a positive direction have a significant effect on audit quality. Simultaneously the auditor independence variables, due professional care, audit fees and audit tenure with a positive direction have a significant effect on audit quality.
PENGARUH INTENSITAS PERSEDIAAN DAN KOMITE AUDIT TERHADAP TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA) Jati, Sri Kuntoro; Karlina, Lilis
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.v5i2.877

Abstract

This research aims to provide emprical evidence that there is an influence of the Inventory Intensity and Audit Committee on Effective Tax Rate in Energy sector companies listed on the IDX (Indonesia Stock Exchange) for the period 2019 -2023. The sampling technique used was purposive sampling, where from 87 Energy Companies a sample of 22 companies was obtained for 5 years so that a total of 110 data samples were obtained. The method used is multiple linear regression, descriptive statistical test, panel data regression model analysis, Random Effect Model selection test, classical assumption test, multiple linear test and hypothesis test with the help of e-views version 12 statistical data processing. The results of this research show that Inventory Intensity and Audit Committee simultaneously have a significant effect on Effective Tax Rate and the t-test states that Inventory Intensity has a significant effect on Effective Tax Rate. The variables Audit Committee have no effect significant to Effective Tax Rate.
PENGARUH FINANCIAL DISTRESS, CAPITAL INTENSITY, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Ananda, Fuzi Rizky; Purwasih, Desy
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.v5i2.878

Abstract

This research aims to test whether there is an influence of financial distress, capital intensity, and thin capitalization on tax avoidance with company size as a moderating variable. The population in this study are energy sector companies listed on the Indonesian stock exchange. The number of samples in this research was 15 companies. 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 the E views 13 application. The results of this research provide empirical evidence that financial distress has no effect on tax avoidance, capital intensity has an effect on tax avoidance, thin capitalization has an effect on tax avoidance, company size cannot moderate the effect of financial distress, capital intensity, and thin capitalization on tax avoidance.
PENGARUH FIRM SIZE, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Widyanata, Jhoda; Khuluqi, Khusnul
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.v5i2.882

Abstract

The aim of this research is to analyze and empirically test the influence of firm size, managerial ownership and board of commissioners on corporate social responsibility disclosure. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 125 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 33 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the firm size variable has an influence on corporate social responsibility disclosure, while managerial ownership and the board of commissioners have no influence on corporate social responsibility disclosure.
PENGARUH PERSEPSI KARIR, PENGETAHUAN PERPAJAKAN, MOTIVASI DAN KEPERCAYAAN DIRI TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI PADA MAHASISWA AKUNTANSI PERPAJAKAN POLITEKNIK NEGERI LAMPUNG) Handayani, Refti Puput; Dewi, Anita Kusuma; Kurniawan, Umarudin
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.v5i2.886

Abstract

This study aims to determine the effect of career perceptions, taxation knowledge, motivation and self-confidence on career interest in taxation (Study on Tax Accounting Students of Lampung State Polytechnic). The population in this study included active students of Lampung State Polytechnic Tax Accounting study program, Department of economics and business who were still active until 2024. The research sample was determined through purposive sampling method using the criteria of active students of Lampung State Polytechnic tax accounting study program who had passed semester 3 (three) and were not on unilateral leave, so that the sample size was 200 respondents. Research data obtained through questionnaires. Data analysis procedures are carried out using Partial least Square (PLS) software. Testing consists of a measurement model (Outer Model) and a structural model (Inner Model). The results showed that career perceptions had no significant effect on career interest in taxation, while taxation knowledge, motivation and self-efficacy had a positive and significant effect on career interest in taxation.
PENGARUH GREEN INVESTMENT, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Indriani, Meylina; Purwasih, Desy
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.v5i2.887

Abstract

This study aims to provide emprical evidence on the influence of green investment, finansial performance, and firm size on firm value. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange and from the websites of each company in the SRI-KEHATI indeks listed on the IDX for the period from 2019 to 2023. The sample selection was carried out using the purposive sampling method based on specific criteria that align with the research needs. From the selection results, 11 companies were obtained with a total of 55 sample observations. The hyphotesist test in this research was conducted using Eviews 12 software. The results of the data analysis show that, simultaneously, green investment, profitability, leverage, and company siza have an impact on the company’s value. Meanwhile, the partial analysis reveals that profitability, leverage, and company size have an influence on the company’s vale, while green investment does not show a significant impact on the company’s value when tested individually.
PENGARUH UMUR PERUSAHAAN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG Fatmawati, Fatmawati; Khuluqi, Khusnul
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.v5i2.888

Abstract

This study aims to explain and provide empirical evidence regarding the influence of company age, audit quality and audit committee on Audit Report Lag. This study was conducted by analyzing the financial statements of companies in the Energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample used in this study was 86 Energy companies for the period 2019 to 2023 using a purposive sampling technique. The data used in this study are secondary data in the form of annual reports from each company that has been used as a research sample. Based on the results of this study, it shows that (1) Company Age, Audit Quality, and Audit Committee, simultaneously have a significant effect on Audit Report Lag, (2) Company Age has a significant effect on Audit Report Lag, (3) Audit Quality does not have a significant effect on Audit Report Lag, and (4) Audit Committee does not have an effect on Audit Report Lag.

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