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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 61 Documents
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PENERAPAN AKUNTANSI PERSEDIAAN PITA CUKAI (PSAP 05) PADA KPPBC TMP B PEKANBARU Renza, Abdel; Herdiyana, Deni
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6475

Abstract

The research was conducted to analyze the implementation of excise stamp inventory accounting and compare government accounting standards regarding excise stamps (PSAP 05) with the implementation carried out by KPPBC TMP B Pekanbaru. The research method used is a qualitative approach, namely literature study, observation, and interview. The conclusion of the research is that in general the practice of classifying, recognizing, measuring, recording, presenting and disclosing inventory accounting refers to applicable regulations. However, the management of excise stamp transactions should be simplified and there needs to be integration of information systems so that business processes can be faster and more efficient and transaction recording can be carried out simultaneously using the perpetual method in accordance with applicable regulations.
PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Megita Dhisianti, Megita Dhisianti; Dhisianti, Megita; Fujianti, Lailah; Munira, Mira
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.6504

Abstract

This study aims to analyze about the effect of profitability, leverage, firm size, institutional ownership, and the proportion of independent commissioners to financial distress conditions. This study took samples from manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022. The selection of samples in this study used purposive sampling. Based on determined criteria obtained a sample of 48 companies so that the observation data amounted to 144. The analysis method in this study used descriptive statistical analysis and logistic regression analysis. The tool for this study used SPSS 29 software. The results from this study show that profitability, leverage, and the proportion of independent commissioners have a significant effect on financial distress conditions, while firm size and institutional ownership do not have a significant effect on financial distress conditions. Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress
PENGARUH SPT MASA PPN, SURAT TAGIHAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK, INFLASI DAN NILAI TUKAR RUPIAH TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA KUDUS TAHUN 2017 - 2021 Niamiyah, A'yunin; Hidayanti, Alfiyani Nur; Budiman, Nita Andriyani
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6641

Abstract

Taxes are government revenues which are generally used to finance all government activities. Taxes are also a measure of a country's economic success. Value Added Tax (VAT) is a tax obligation by every buyer for the added value of goods and/or services carried out by taxable entrepreneurs. This research aims to examine the influence of VAT SPT, tax invoices, number of taxable entrepreneurs, inflation, and the rupiah exchange rate on value added tax revenues. This research data comes from KPP Pratama Kudus for 2017-2021. The sampling technique used in this research was a saturated sampling technique of 47 samples. The data analysis method in this research is multiple linear regression analysis. The results of this research show that VAT SPT, tax bills, number of taxable entrepreneurs, inflation and the rupiah exchange rate have no effect on value added tax revenues.
PENGARUH PENGETAHUAN PERPAJAKAN, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Nugraha, R. Andro Zylio; Nurrahman, Arief; Saputri, Agatha; Achmadi, Caesar Rosyad
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6667

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The majority of respondents in this study are business actors in the food and beverage sector. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta
Pengaruh Kompetensi, Integritas dan Independensi Auditor terhadap Kualitas Audit Fadhil Muhammad; Satria, Indra; Astuti, Tri
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.7703

Abstract

Tujuan penelitan ini adalah untuk mengetahui 1) pengaruh kompetensi terhadap kualitas audit, 2) pengaruh integritas terhadap kualitas audit, dan 3) pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilaksanakan pada Kantor Akuntan Publik Kota Jakarta Selatan. Penelitian ini menggunakan metode penelitian kuntitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer melalui kuesiner dan data sekunder seperti laporan/dokumen peneliti terdahulu. Teknik analisis data yang digunakan adalah statistik deskriptif, uji prasyarat analisis (normalitas, multikolinearitas, heterokedastisitas) dan uji hipotesis (uji t dan koefisien determinasi). Hasil penelitian ini menunjukkan 1) Terdapat pengaruh kompetensi terhadap kualitas audit, hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 2) Terdapat pengaruh integritas terhadap kualitas audit sebesar hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 3) Terdapat pengaruh independensi auditor terhadap kualitas audit hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,018 < 0,05), dan 4) Terdapat pengaruh kompetensi, integritas dan independensi auditor terhadap kualitas audit sebesar 62% dan sisanya sebesar 38% ditentukan oleh faktor lain yang bukan menjadi variabel dalam penelitian ini.Kata Kunci: Kompetensi, Integritas, Independensi Auditor, Kualitas AuditABSTRACTThis study aims to determine 1) the influence of competency on audit quality, 2) the influence of integrity on audit quality, and 3) the influence of auditor independence on audit quality. This research was conducted at the South Jakarta City Public Accounting Office. This research uses quantitative research methods. The data sources used in this research are primary data through questionnaires and secondary data such as reports/documents from previous researchers. The data analysis techniques used are descriptive statistics, analysis prerequisite tests (normality, multicollinearity, heteroscedasticity) and hypothesis testing (t test and coefficient of determination). The results of this research show 1) There is an influence of competence on audit quality, this is proven by asignificance value of less than 0.05 (0.001 < 0.05), 2) There is an influence of integrity on audit quality as big as this is proven by a significance value of less than 0 .05 (0.001 < 0.05), 3) There is an influence of auditor independence on audit quality, this is proven by a significance value of less than 0.05 (0.018 < 0.05), and 4) There is an influence of auditor competence, integrity and independence on Audit quality is 62% and the remaining 38% is determined by other factors which are not variables in this research.Keywords: Competence, Integrity, Auditor Independence, Audit Quality
PENGARUH METACOGNITION, MOTIVATION, DAN BEHAVIOR TERHADAP KINERJA MAHASISWA SELAMA PERKULIAHAN DARING: STUDI KASUS PADA MAHASISWA AKUNTANSI UNIVERSITAS TRILOGI Noviola, Anisha; Ludwina Harahap
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.7776

Abstract

This study investigates the impact of metacognition, motivation, and behavior on the performance of accounting students during online learning at Universitas Trilogi Jakarta amidst the COVID-19 pandemic. The subjects of this research were accounting students at trilogi university. Primary data were collected through a questionnaire distributed via Google Forms. The sampling technique used was purposive sampling with the Slovin formula and a precision level of 10%, with a sample size of 80 respondents. The analysis was conducted using Structural Equation Modeling (SEM) with the assistance of Partial Least Squares (PLS) for data interpretation. The findings indicate that metacognition and motivation do not significantly affect the performance of accounting students at Universitas Trilogi, while the behavior variable shows that they have a positive influence on the performance of accounting students at Trilogy University, so it can be said that accounting students at Trilogy University have good behavior or behavior patterns that can affect academic performance.
PENGARUH PENERAPAN GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Mufida, Nisrina Nur; Haryadi , Bambang
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/p2h32g95

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana tanggung jawab sosial perusahaan (CSR) dan akuntansi ramah lingkungan berkorelasi dengan keuntungan; good corporate governance (GCG) adalah variabel moderasi.  Perusahaan-perusahaan yang bergerak di bidang pertambangan dan terdaftar di Bursa Efek Indonesia (BEI) adalah subjek penelitian dari tahun 2019 hingga 2023.  18 perusahaan memenuhi kriteria yang ditetapkan melalui teknik purposive sampling. Ini menghasilkan total 90 observasi.  Data diproses melalui penggunaan regresi linier berganda dan uji moderasi.  Hasil penelitian menunjukkan bahwa akuntansi ramah lingkungan tidak memberikan kontribusi terhadap laba, meskipun CSR memiliki dampak yang signifikan. Selain itu, GCG tidak memperkuat hubungan antara akuntansi ramah lingkungan dan laba, tetapi ia dapat meningkatkan dampak CSR terhadap profitabilitas.
PENGHINDARAN PAJAK:ANALISA PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA Ismiati, Windi Ismiati; Mujiani, Sari Mujiani; Rianto, Rianto
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/3hhv2915

Abstract

One of the problems that remains a challenge in Indonesia's taxation system is the low ratio of tax revenue to gross domestic product. This low tax ratio not only reflects the limited capacity of the state to collect taxes but may also indicate the presence of loopholes for tax avoidance practices, particularly those carried out by business entities. This study aims to examine the influence of the Audit Committee and Audit Quality on Tax Avoidance in the food and beverage sector on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The study population consisted of 95 food and beverage companies, with a purposive sampling method yielding a sample size of 49 companies and 196 data points. Data analysis was conducted using panel data regression analysis with the statistical software EViews. The results of the study indicate that the audit committee partially has a positive effect on tax avoidance, and audit quality partially has a positive effect on tax avoidance. Additionally, the audit committee and audit quality simultaneously have a positive effect on tax avoidance. Overall, this study concludes that the existence and quality of oversight structures in companies, whether through audit committees or external auditors, have not been fully effective in curbing tax avoidance practices. On the contrary, these structures are positively correlated with tax avoidance practices that are legal but aggressive.
MEMBANDINGKAN SUMBER VOLATILITAS PASAR SAHAM KONVENSIONAL DAN PASAR SAHAM SYARIAH DI INDONESIA Permana, Fikri C; Rodoni, Ahmad
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/gncp3e62

Abstract

This study investigates the sources of volatility affecting the performance of Indonesia’s stock market, focusing on both the conventional Jakarta Composite Index (JKSE) and the Sharia-based Jakarta Islamic Index (JII). The analysis considers three groups of potential determinants: (a) global macroeconomic factors, proxied by Brent crude oil prices (BRENT) and gold prices (GOLD); (b) international financial market linkages, represented by the Dow Jones Industrial Average (DJIA); and (c) Indonesia’s domestic fundamentals, proxied by the Rupiah–U.S. dollar exchange rate (USDIDR) and 10-year government bond yields (INDO10). Employing stochastic econometric approaches, including a multibreak structural model and volatility models (ARCH/GARCH), this study utilizes daily data spanning from January 2, 2019, to May 31, 2022. The findings reveal that structural breaks are more frequent in the JKSE than in the JII. Moreover, the persistence of structural breaks in both indices following the declaration of the COVID-19 pandemic indicates that the crisis effects remained unresolved throughout the observation period. Furthermore, domestic fundamentals (USDIDR and INDO10) exert the strongest influence on volatility in both indices, while the significant impact of BRENT and DJIA during certain break periods underscores the importance of global market dynamics.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 Tasya Mega; Aulia, Tasya Mega; Gumilarsih, Basis; Nelyumna
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/0xrc2579

Abstract

This study aims to analyze the effect of liquidity, profitability, and leverage on financial distress, as well as the role of managerial ownership as a moderating variable in this relationship. This study employs a quantitative approach with a causal-comparative design. The population consists of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sample was selected using purposive sampling, with a sample size of 32 companies. Data were analyzed using panel data regression with the assistance of EViews 12 software. The results indicate that liquidity and profitability have a positive effect on financial distress, while leverage has a negative effect on financial distress. Additionally, managerial ownership was found to moderate the relationship by weakening the effect of liquidity on financial distress, but it did not moderate the relationship between profitability and leverage on financial distress.

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