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Review of Accounting and Business
Published by Universitas Ekuitas Indonesia
ISSN : -     EISSN : 27745287     DOI : https://doi.org/10.52250/reas
Core Subject : Economy,
Economics, Econometrics & Finance
Review of Accounting and Business publishes research articles from various topics in functional areas of accounting and business, including but is not limited to the following topics: 1. Financial Accounting 2. Public Sector Accounting 3. Management Accounting 4. Islamic Accounting and Financial Management 5. Accounting Information System 6. Taxation 7. Auditing 8. Accounting Education 9. Behavioural Accounting 10. Corporate Reporting 11. Corporate Governance 12. Ethics and Professionalism of Accountant 13. Corporate Finance 14. Capital Market 15. Banking
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 51 Documents
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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Wahyuningsih, Yunita; Rakhmadhani, Vania
Review of Accounting and Business Vol. 4 No. 2: Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i2.800

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Good Corporate Governance dan Corporate Social Responsibility, terhadap nilai perusahaan. Variabel independen dalam penelitian ini adalah Good Corporate Governance (komisaris independen) sebagai X1 Corporate Social Responsibility sebagai X2 dan variabel dependen dalam penelitian ini merupakan nilai perusahaan (Tobin’S Q). Populasi penelitian meliputi perusahaan BUMN yang terdaftar pada Bursa Efek Indonesia periode 2020-2023. Berdasarkan teknik pengambilan sampel, terdapat 13 perusahaan BUMN yang memenuhi kriteria, hasil penelitian ini menunjukkan Corporate Social Responsibility berpengaruh terhadap nilai perusahaan. Untuk Good Corporate Governance dengan indikator perhitungan dewan komisaris independen berpengaruh positif terhadap nilai perusahaan. Serta secara simultan dapat disimpulkan Good Corporate Governance dan Corporate Social Responsibility berpegaruh terhadap nilai perusahaan.
PENGARUH GERAKAN BOIKOT, DIVESTASI DAN SANKSI (BDS) DAN UKURAN PERUSAHAAN TERHADAP BIAYA AUDIT (STUDI PADA PERUSAHAAN YANG TERAFILIASI DENGAN ISRAEL YANG TERDAFTAR DI BEI TAHUN 2020-2023) Willy, Siska
Review of Accounting and Business Vol. 4 No. 2: Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i2.802

Abstract

Penelitian ini mengevaluasi dampak Gerakan Boikot, Divestasi, dan Sanksi (BDS) serta ukuran perusahaan terhadap biaya audit pada perusahaan yang berafiliasi dengan Israel yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Peningkatan konflik Israel-Palestina yang terjadi dari Oktober 2023 hingga Januari 2024 menyebabkan kerugian besar dan banyak korban. Gerakan BDS, yang mengkampanyekan boikot dan sanksi terhadap Israel, menunjukkan kemajuan signifikan dan mempengaruhi berbagai sektor ekonomi, termasuk perusahaan yang berafiliasi dengan Israel. Hasil analisis regresi menunjukkan bahwa ukuran perusahaan memiliki pengaruh signifikan terhadap biaya audit, sedangkan Gerakan BDS secara individual tidak memiliki pengaruh signifikan. Namun, keberadaan Gerakan BDS bersama dengan ukuran perusahaan dalam model regresi memberikan kontribusi signifikan terhadap variasi biaya audit. Temuan ini menekankan pentingnya faktor internal perusahaan dalam menentukan biaya audit, serta menunjukkan bahwa pengaruh Gerakan BDS mungkin tidak signifikan dalam konteks biaya audit perusahaan yang berafiliasi dengan Israel pada periode tersebut. Manajemen perusahaan perlu mempertimbangkan ukuran perusahaan sebagai penentu biaya audit dan memperhatikan dampak potensial dari faktor eksternal seperti Gerakan BDS dalam pengambilan keputusan strategis.
PENGARUH RISIKO KREDIT TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL (PERIODE 2019-2021) Tahira, Zahra; Widiastuty, Tri
Review of Accounting and Business Vol. 4 No. 1: Review of Accounting and Business: Vol 4 No 1, Juni 2023
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i1.872

Abstract

The growth of Conventional Commercial Banks listed on the Indonesia Stock Exchange for the 2019-2021 period has fluctuated, tending to decrease in terms of profitability; this is vertically proportional to credit risk, which has increased in the research period. This research aims to determine the effect of credit risk on profitability in Conventional Commercial Banks listed on the Indonesia Stock Exchange for the 2019-2021 period. The method used in this research is a descriptive and verification method with secondary data obtained from financial reports and annual reports. The population in this research is conventional banks listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sampling technique used was purposive sampling with a sample of 14 banks. The data analysis technique used is simple regression analysis. The results of this research show that partially credit risk has a negative and significant effect on profitability with a significance level of 5%. The profitability variable is influenced by the credit risk condition variable by 9%, while the remaining 91% is influenced by other factors not explained in this research.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (STUDI PADA SKPD KOTA BANDUNG) Fitria, Fitria
Review of Accounting and Business Vol. 4 No. 2: Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i2.795

Abstract

This research aims to determine the effect of the implementation of government accounting standards, internal control systems, and good governance of government financial reports in SKPD (Regional Work Units) of Bandung City. The research method used in this research is a quantitative method with a descriptive and verification approach, while the data collection technique is carried out by distributing questionnaires to respondents, especially the head of the finance sub-division and finance section staff at SKPD Bandung City, the sample collection technique uses non-probability sampling specifically purposive sampling technique. Based on the calculation results, the coefficient of determination shows that the implementation of government accounting standards, internal control systems, and good governance has a 49% explanation on the quality of government financial reports in SKPD of Bandung City, the remaining 51% is attributed to other variables not examined in this study.
PENGARUH REPUTASI AUDITOR DAN PROFITABILITAS PERUSAHAAN TERHADAP AUDITOR SWITCHING Napisah, Lilis Saidah
Review of Accounting and Business Vol. 4 No. 2: Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i2.801

Abstract

This purpose of this research is to find out the influence of the auditor reputation and company profitability on auditor switching in property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2014-2018. The sample research method used purposive sampling technic in which according to the specified criteria obtained by 23 companies. The analytical method used in this research is descriptive analysis with hyphotesis using logistic regression models. Data collection was obtained by accessing the website www.idx.co.id in report form annually company on 2014-2018. Based on the result of testing this research shows that (1) auditor reputation partially has a significant negative effect on auditor switching, (2) company profitability is partially significant positive effect on auditor switching, (3) auditor’s reputation and company profitability simultaneously have a significant effect on the Auditor Switching.
The Effect of Leverage and Sales Growth on Tax Avoidance Sulistyawati, Ismah; Willy, Siska
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.841

Abstract

Introduction/Main Objectives: This study aims to see how the influence of leverage and sales growth on tax avoidance. Background Problems: The study was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research population was 74 property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Novelty: The effect of leverage and sales growth to tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2021–2023. Research Methods: The sample was processed using purposive sampling method to filter certain criteria, so that a sample of 17 companies was obtained for 3 periods and resulted in 51 observation data. The type of data used is secondary data obtained through financial reports on the official website of the Indonesia Stock Exchange (www.idx.co.id). Data analysis was tested using multiple linear regression tests with the help of SPSS Version 25 software. Finding/Results: The results of this study indicate that partially leverage and sales growth affect to tax avoidance. Then, simultaneously the leverage and sales growth variables affect to tax avoidance. Conclusion: The managerial implication of this finding is that company management needs to pay attention to funding structures and sales growth strategies in order to manage tax liabilities optimally without violating applicable regulations.
The Level of Regional Financial Independence as One of the Benchmarks for Government Performance in Indonesia Widiastuty, Tri
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.903

Abstract

Introduction/Main Objectives: Indonesia faces global phenomena and also domestic issues that affect commodity prices and ultimately impact the level of regional independence. Background Problems: The independence of each region in Indonesia needs to be supported and the driving factors explored so that each region can develop by relying on the resources available in their respective areas without depending on transfers from the central government. This study aims to examine the influence of balancing funds, local revenue, and economic growth on the level of regional independence. Novelty: This research was analyzed using panel data regression, which differs from previous studies. Research Methods: This research is a quantitative study with a descriptive-verificative approach. Data were analyzed using panel data regression analysis. The population of this study consists of all provinces in Indonesia. The sampling technique used was purposive sampling, resulting in 34 out of 38 provinces with complete data. Finding/Results: The results of this study indicate that balancing funds, local revenue, and economic growth have an impact on the level of regional independence in Indonesia. Conclusion: Higher balancing funds can improve community welfare, thereby increasing the level of regional independence. The increasing local revenue will make the region less dependent on the central government, thereby raising the level of regional independence. If economic growth includes the economy in each region, it can also increase regional income, thereby raising the level of regional independence.
The Effect of Tax Volunteer Programs and Tax Training on Students Interest in A Career in Taxation (Study on Accounting Students in Bandung) Sephianingmas, Risna Wahyu; Rakhmadani, Vania
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.974

Abstract

Introduction/Main Objectives: This study aims to determine the influence of tax volunteer programs and tax training on the interest of accounting students in Bandung to pursue a career in the field of taxation. Background Problems: The phenomenon this study is the high interest of students in choosing accounting majors, which will affect the level of competition in the world of work. Novelty: This study has a gap in results between previous studies and the absence of similar studies conducted in the city of Bandung. Research Methods: This study uses a quantitative method with a descriptive and verification approach. The population in this study were accounting students in Bandung, with a sampling technique using purposive sampling. The number of samples used in this study was 100 respondents. The data sources used were primary data obtained through online questionnaires using Google Form and secondary data in the form of data on the number of accounting students in Bandung. The data analysis technique used in this study was multiple linear regression analysis. Findings/Results: The results of the study partially, the tax volunteer program influenced students' interest in pursuing a career in taxation. Likewise, tax training influenced this interest. Simultaneously, the tax volunteer program and tax training influenced students' interest in pursuing a career in taxation. Conclusion: Based on the results of the analysis, it can be concluded that the Tax Volunteer program and tax training, both partially and simultaneously, have an effect on students' interest in pursuing a career in taxation.
The Effect of Intellectual Capital, Free Cash Flow, and Corporate Social Responsibility (CSR) on Company Value in the Primary Consumer Goods Sector Listed on the Indonesia Stock effect (IDX) in 2021-2023 Arda Pramesti, Arana
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.943

Abstract

Introduction/Main Objectives: This study aims to examine the influence of intellectual capital, free cash flow, and corporate social responsibility (CSR) on firm value among companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. Background Problems: The phenomenon underlying this research is the need to understand the factors affecting firm value, particularly in the primary consumer goods sector, which plays a crucial role in Indonesia's economy. Novelty: This study provides novelty by simultaneously and partially analyzing the effects of intellectual capital, free cash flow, and CSR on firm value. It also utilizes recent data from the 2021–2023 period, reflecting post-COVID-19 business dynamics, which are still rarely explored in this contex. Research Methods: The study employs descriptive and verifiable methods with a quantitative approach. It uses secondary data obtained from the annual and sustainability reports of 34 companies in the primary consumer goods sector listed on the IDX, resulting in 102 observations selected through purposive sampling. The data were analyzed using panel data regression with the E-Views 12 application. Finding/Results & Conclusion:  The results show that intellectual capital, free cash flow, and CSR simultaneously affect firm value. Partially, intellectual capital and free cash flow have a significant influence, while CSR does not. Therefore, companies are advised to focus on enhancing intellectual capital and effectively managing free cash flow to increase their market value.
Professionalism of Accountants in the Digital Era: Ethics, Competence, and Public Trust Adriansyah; Rais, Anisatun Humayrah; Windarsari, Wiwin Riski
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.1037

Abstract

Introduction/Main Objectives: This paper examines the professionalism of accountants and its role in sustaining public trust in the digital era. Professionalism is viewed not only as technical competence but as a multidimensional construct shaped by ethics, expertise, and adaptability to technological transformation. Background Problems: Accounting scandals, both globally and in Indonesia, have eroded confidence in the profession. Meanwhile, rapid digitalization introduces new risks and ethical challenges, raising questions about whether traditional codes of ethics adequately address issues such as data privacy, algorithmic bias, and cyber fraud. Novelty: This study integrates ethical, technical, and digital aspects into a comprehensive framework of professionalism. The Indonesian context illustrates how cultural values and uneven digital readiness influence professional conduct. Research Methods: A qualitative literature review was conducted using academic journals, professional codes of ethics, and regulatory documents. Content analysis identified recurring themes across ethics, competence, and digital literacy. No primary data were collected, as the research relied entirely on secondary sources. Findings/Results: The findings show that professionalism is multidimensional, combining ethical integrity, technical skill, and digital adaptability. Accountants engaged in continuous learning and digital upskilling are more capable of preventing fraud, ensuring compliance, and maintaining credibility. However, disparities in training and infrastructure in Indonesia limit consistent professional quality. Conclusion: Professionalism in the digital era requires balancing ethics, competence, and digital proficiency. Future studies should employ bibliometric or empirical methods to validate the conceptual relationships proposed.  

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