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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 210 Documents
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Pengaruh Financial Distress, Komite Audit dan Ukuran Perusahaan Terhadap Tax Avoidance : (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2020-2022) Ganda Setyo Prayogo; Ahmad Yani; Rike Selviasari
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2232

Abstract

Recently, the Indonesian government has continuously made improvements to the tax system in an effort to maximize revenue from the tax sector. Taxes are a burden for businesses because they limit their ability to generate profits. The aim of this research is to determine the effect of financial distress, audit committee and company size on tax avoidance. This research is associative research, namely research that aims to determine the relationship or influence between two or more variables. The location of this research was carried out in the Sharia Investment Gallery of the Indonesian Stock Exchange at Kadiri Islamic University. The sampling technique in this research used a nonprobability sampling technique with a purposive sampling method which resulted in 39 samples. Researchers in analyzing the data used the SPSS for Windows tool using multiple linear regression analysis methods, classical assumption testing and hypothesis testing. The results of this research show that financial distress (X1) has a significant effect on tax avoidance (Y), the audit committee (X2) has no significant effect on tax avoidance (Y), company size (X3) has a significant effect on tax avoidance (Y), financial distress (X1), audit committee (X2) and company size (X3) have a significant effect on tax avoidance (Y).
Pengaruh Lingkungan Kerja Non Fisik, Kerjasama Tim, Kepuasan Kerja terhadap Kinerja Karyawan pada CV. Sumber Pinus Jaya Kediri Naura Adhitya Qutrunnada; Edwin Agus Buniarto; Brahma Wahyu Kurniawan
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2237

Abstract

This research aims to determine the influence of the non-physical work environment, teamwork, job satisfaction on employee performance at CV. Sumber Pinus Jaya Kediri. This type of research uses quantitative sampling techniques using a saturated sample method by taking all 45 members of the population. The analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination (R2) which were processed using the SPSS version 20 program. The research results concluded that partially the work environment Non-physical has a negative and significant effect on employee performance, with a significant t value of 0.000<0.05. Teamwork partially has a positive and significant effect on employee performance, with a significant t value of 0.000 <0.05. Job satisfaction partially has a positive and significant effect on employee performance, with a significant t value of 0.000 <0.05. The non-physical work environment, teamwork and job satisfaction simultaneously have a positive and significant effect on employee performance at CV. Sumber Pinus Jaya Kediri by looking at the significant F value of 0.000<0.05.
Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023 Mutiara Baramukti; Desy Mariani
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2250

Abstract

This study aims to determine the effect to profitability, liquidity, sales growth, and asset structure on capital structure in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 215 sample data from 43 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability, liquidity, and asset structure have a negative and significant effect on capital structure, while sales growth has no effect on capital structure.
Pengaruh Fraud Hexagon Model Terhadap Indikasi Financial Statement Fraud Indriyani Puspaningrum; Marsellisa Nindito; Muhammad Yusuf
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2254

Abstract

The purpose of this study was to test and determine the effect of stimulus, opportunity, rationalization, capability, ego, and collusion on indications of financial statement fraud. This study uses purposive sampling in determining the sample with secondary data sources in the form of financial reports and annual reports of infrastructure companies listed on the Indonesia Stock Exchange (IDX) and the pages of each company during 2020 - 2022 with the final number of observations totaling 143 data. This study uses panel data regression analysis techniques in the Eviews 13 data processing application. The results of hypothesis testing in this study indicate that stimulus and opportunity have a positive effect on indications of financial statement fraud. While rationalization, capability, ego, and collusion do not affect indications of financial statement fraud. This research has practical implications for companies, investors, governments, and auditors in examining solutions to crucial problems in the stimulus and opportunity variables that indicate financial statement fraud because it is an evaluation of the level of ROA and NOIR proxies..
Pengaruh Kepemilikan Institusional, Struktur Modal, Komite Audit dan Ukuran Perusahaan terhadap Profitabilitas : Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar pada Bursa Efek Indonesia Periode 2019–2023 Rayhanna Fadilla; Roza Fitriawati
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2257

Abstract

This research aims to determine the influence of institutional ownership, capital structure, audit committee and company size on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period as many as 138 companies. The data used in this research was obtained from financial report data. The population in this study are food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 190 sample data were obtained from 38 companies. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program. The results of this research show that the Institutional Ownership, Capital Structure and Company Size have a positive and significant effect on profitability, while the Audit Committee has no effect on profitability
Pengaruh Likuiditas, Leverage, dan Kualitas Audit terhadap Audit Report Lag : Studi Empiris pada Perusahaan Sektor Transportation and Logistik yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022 Devi Nabila Resti; Jasmi Indra
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2270

Abstract

This research aims to determine the effect of liquidity, leverage and audit quality on audit report lag in transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research data was obtained through each company's website. This research is a type of causative research. The population in this research is all transportation and logistics companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling. The number of samples in this research was 21 samples. The research results show that: (1) liquidity has a negative and significant effect on audit report lag, (2) leverage has no significant effect on audit report lag, (3) audit quality has no significant effect on audit report lag, and (4) liquidity, leverage , and audit quality together have a significant effect on audit report lag.
Analisis Efektivitas Pengendalian Internal: Deteksi Dini Fraud pada Pertanggungjawaban Keuangan PT. XYZ Fernanda Putri Jelita; Ulfa Puspa Wanti Widodo
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2274

Abstract

In Indonesia, recently there was fraud involving four companies with a total of Rp. 2.5 trillion. Fraud is an act that involves intentional cheating, deception, or manipulation to gain illegitimate gain or gain. This research aims to test the Analysis of Internal Control Effectiveness: Early Detection of Fraud on financial accountability PT. XYZ. Fraud in financial accountability in companies is a serious threat that can harm the company and its shareholders. The method used in the research is a qualitative descriptive method by conducting interviews and direct observation. The population of this research is employees in the Accounting and Finance Unit of PT. XYZ. The sample for this research is Verifier PT. XYZ. The result that can be concluded is that internal control can detect early fraud in financial accountability PT. XYZ.
Sales Report Pada Momen Natal Tahun 2023 di Divisi Department Store PT. Trans Retail Indonesia Kayla Malda Afrizza; Eko Cahyo Mayndarto; Wati Rosmawati
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2446

Abstract

Department Store is part of a supermarket that provides goods such as clothing, cosmetics, shoes, and accessories. This final project report aims to find out the sales report at the Christmas moment in 2023 in the department store division of PT Trans Retail Indonesia. This final project report uses primary data obtained through the system used by the PT Trans Retail Indonesia department store. Based on the results of data processing using vlookup and pivot, it shows that the sales results of the department store division at the Christmas moment in 2023 have decreased sales by 12.75% compared to the sales of the Christmas moment in 2022. With this it is very clear that the department store division's Christmas sales in 2023 did not reach the desired target.
Pengaruh Pengalaman Auditor dan Time Budget Pressure terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan Hirim Tarihoran; Rosaidah Permanasari Sembiring; Eka Budi Yulianti
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2514

Abstract

The unexpected performance of an auditor is extremely undesirable in the course of an audit, but errors in the presentation of financial statements have occurred due to the lack of experience and expertise of an auditor. Therefore, this study was conducted to analyze the Auditor's Experience and Time Budget Pressure on Audit Quality. Therefore, this study was conducted to analyze the Auditor's Experience and Time Budget Pressure on Audit Quality. This study used primary data obtained through the distribution of questionnaires to 64 auditor respondents working in South Jakarta's CAP. Based on the results of the data test using SPSS V.26 software, it showed that simultaneously independent variables, namely Auditor Experience and Time Budget Pressure, explained the effect on dependent variables, namely Audit Quality by 55.3% while the rest was 44.7% affected by other factors not included in this regression model. Partially the Auditor's Experience and Time Budget Pressure have a positive effect on the Quality of Audits.
Analisis Rasio Likuiditas dan Profitablitas terhadap Kinerja Keuangan Pada PT Mega Perintis Tbk Risaldy Al’Falaq
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2519

Abstract

In this study,confirmation of the financial performance experienced by PT Mega Printis Tbk reflects a stable position and ia able to manage goog asset turnover in profitability and is able to manage short-term liability capitabilities well so that it is stated that PT Mega Perintis has good financial performance. The analytical tool used in this study is the multiple ratio analysis method, namely using liquidity and profitability ratios.

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