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INDONESIA
RELEVAN : Jurnal Riset Akuntansi
Published by Universitas Pancasila
ISSN : 27749495     EISSN : 27751252     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
R E L E V A N : Jurnal Riset Akuntansi aims to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. R E L E V A N prioritizes the publication of articles (research and non-research based) accounting science related to : - Financial Accounting - Management Accounting - Public Sector Accounting - Sharia Accounting - Corporate Governance - Financial Management - Accounting Information Systems - Forensic Accounting - Behavioral Accounting - Environmental Accounting - Accounting for SMEs - Intellectual Capital - Financial Audit - Operational Audit - Investigative Audit - Professional Ethics - Taxation - Capital Carket and Investment - Other accounting sciences
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 1 (2021): November" : 5 Documents clear
PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Barang Produksi dan Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Patriandari; Cindi Agmi Cahyani Putri
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.009 KB) | DOI: 10.35814/relevan.v2i1.2723

Abstract

This study aims to determine the effect of Company Size and Capital Structure on Firm Value. The sample used in this study is a company listed on the Indonesia Stock Exchange, published financial reports in 2015 - 2019 with 10 sample companies using the purposive sampling method. The independent variable of this study is the size of the company as measured by size and capital structure as measured by the Debt to Equity Ratio. The dependent variable of this research is Firm Value as measured by Price to Book Value. The results show that firm size and capital structure have a positive and significant effect on firm value.
ANALISIS KEBIJAKAN DEVIDEN SEBELUM DAN SESUDAH UU OMNIBUS LAW CIPTA KERJA DIBERLAKUKAN DI ERA NEW NORMAL Susilawati; Ameilia Damayanti; Sri Ambarwati; Gabriella
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.251 KB) | DOI: 10.35814/relevan.v2i1.2815

Abstract

This study aims to find out if there are differences in dividend policies before and after the Omnibus Law on Job Creation was enacted in the new normal era. The variable used in this study is the dividend policy as measured by the dividend payout ratio. The sample used in this study are pharmaceutical and food and beverage industry companies listed on the Indonesia Stock Exchange, published financial reports in 2017 - 20120 with 19 sample companies using the purposive sampling method. The results of the study show that there are differences in dividend policies in the pharmaceutical, food and beverage industry in the period before the new normal or before the provisions of the Omnibus Law in Job Creation were enacted in Indonesia, namely lower dividend payments or policies. Then there are differences in dividend policies in the pharmaceutical, food and beverage industries in the period after the new normal or after the provisions of the Omnibus Law Employement Law are enacted in Indonesia, namely higher dividend payments or policies
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA Jamal Muhyidin; Sri Ambarwati; Widyaningsih Azizah
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.003 KB) | DOI: 10.35814/relevan.v2i1.2822

Abstract

This study aims to determine the effect of managerial ownership, independent board of commissioners, earnings quality and firm size on firm value. The data is secondary data from annual report. The population is manufacturing companies sector basic industry and chemical listed on Indonesia Stock Exchange (IDX) for the period 2017-2019. The research sample consisted of 17 companies using purposive sampling. Hypothesis testing used panel data regression analysis by using Eviews10 software application. The results of this study indicate that firm size had a significant negative effect on firm value, managerial ownership, independent board of commissioners, and earnings quality had no effect on firm value.
UPAYA MENJAGA KELANGSUNGAN USAHA KOPERASI DENGAN INTERNAL CONTROL BERDASARKAN COSO FRAMEWORK Dinda Aulia; Novita
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.005 KB) | DOI: 10.35814/relevan.v2i1.2859

Abstract

Cooperative collated with the aim to promote the welfare of its members in particular and society in its general and helped build the structure of the national economy to realize an advanced society fair and prosperous based on Pancasila UUD 1945 section 33. With this statement, this study aims to decide the Internal Control System of the COSO Framework of the Primary Kartika Cipta Wira Yudha Cooperative and the influence of the Internal Control System on going concern. The research was conducted by distributing questionnaires where the research sample used purposive sampling method and then obtained 75 active participatory cooperative members. This study uses SmartPLS. The results showed that the COSO Framework Internal Control System had a positive and significant effect on the going concern of the cooperative's. From the results of the study, it can be interpreted that Primary Koperasi Kartika Cipta Wira Yudha has carried out a control environment, risk assessment, control activities, information and communication, and monitoring properly. The implementation of an internal control system is considered very important to improve cooperatives, by taking into account the five components of the internal control system to improve going concern.
PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SURAT PEMBERITAHUAN TAHUNAN (SPT) DITENGAH PANDEMI COVID-19 DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERATOR Suratminingsih; Lisdawati; Tagor Maulana Daulay
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.998 KB) | DOI: 10.35814/relevan.v2i1.2867

Abstract

This study aims to determine the effect of taxpayer awareness and tax knowledge on taxpayer compliance inreporting Annual Tax Returns (SPT) in the midst of the Covid-19 pandemic with tax sanctions as moderating variables for individual taxpayers registered at KPP Pratama Pondok Gede. The research method used is a quantitative method. Data collection techniques were carried out using primary and secondary data types. The primary data was obtained from questionnaires distributed to 100 respondents and the secondary data was obtained from statistical data on annual SPT reporting at KPP Pratama Pondok Gede. Sampling using incidental sampling technique. The hypothesis test used is multiple linear regression analysis and moderated regression analysis with the interaction method. The results showed that Taxpayer Awareness had a positive effect on Taxpayer Compliance in the midst of the Covid-19 pandemic on individual taxpayers registered at KPP Pratama Pondok Gede. This study also shows that tax sanctions as a moderator are not able to moderate the effect of Taxpayer Awareness and Tax Knowledge in Taxpayer Compliance amid the Covid-19 Pandemic in individual taxpayers registered at KPP Pratama Pondok Gede.

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