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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 Rotasi Audit, Leverage, Ukuran Perusahaan Klien, Komite Audit dan Fee Audit terhadap Kualitas Audit Devina Harys Mawarini; Ni Nyoman Alit Triani
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2949

Abstract

This study aims to analyze the influence of Audit Rotation, Leverage, Client Firm Size, Audit Committee, and Audit Fees on Audit Quality. The research employs a quantitative method with a sample consisting of 109 companies from the Consumer Non-Cyclicals, Properties & Real Estate, and Energy sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Data analysis was conducted using logistic regression techniques with SPSS software version 25. The study found that the Audit Rotation variable has a negative effect on Audit Quality, the Client Firm Size variable has a positive effect on Audit Quality, while the variables Leverage, Audit Committee, and Audit Fees have no significant effect on Audit Quality.
Pengaruh Profitabilitas, Struktur Modal, dan Likuiditas terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Yuli Ermawati; Edo Tri Nahendra Agustino
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2956

Abstract

This study aims to analyze the influence of Profitability, Capital Structure, and Liquidity on Firm Value with Firm Size as a moderating variable. Employing a quantitative approach using purposive sampling method, the study includes 26 food and beverage industry companies listed on the Indonesia Stock Exchange (BEI) from 2021 to 2023. The research tests the effects of independent variables on dependent variables and through moderating variables. Hypothesis testing results indicate a significant positive effect of profitability on firm value, while no significant influence is found between capital structure, liquidity, and firm value. Moderation testing shows that firm size moderates the impact of liquidity on firm value, but not yet for profitability and capital structure.
Pengaruh Transparansi, Akuntabilitas, dan Responsibilitas Pengelolaan Keuangan Sekolah terhadap Kinerja Guru pada Sekolah Dasar di Plemahan-Kediri Amelia Candra Murti; Rohmawati Kusumaningtias
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2958

Abstract

This research aims to determine the effect of transparency, accountability and responsibility in school financial management on teacher performance in Plemahan-Kediri. The research sample was elementary school teachers in the Plemahan-Kediri sub-district. The research method used in this research is a quantitative method with sampling using proportional random sampling technique, data testing using SPSS 26 software which is analyzed using multiple regression tests. The results of the research conducted show that transparency and accountability have a negative effect on teacher performance. Meanwhile, responsibility has a positive effect on the performance of elementary school teachers in Plemahan-Kediri.
Analisis Prosedur Pemberian Kredit Usaha Rakyat dan Penanganan Kredit Macet Pada PT. Bank Rakyat Indonesia Unit Diponegoro Soe Rufina Seno Saba; Apriana H.J Fanggidae; Maria Prudensiana Leda Muga
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2972

Abstract

This research is motivated by the observation that in providing credit, good credit provision procedures must be considered so that it can reduce the impact of the risk of non-performing loans and efforts are also needed to handle cases of increasing non-performing loans. This study aims to (1) analyze the procedure for providing People's Business Credit (KUR) and (2) handling non-performing loans at PT. BRI Unit Diponegoro. People's Business Credit is one of the government programs that aims to encourage the development of micro, small and medium enterprises (UMKM) in Indonesia. The procedure for providing KUR at PT. BRI Unit Diponegoro involves a series of stages, starting from credit applications, field surveys and verifications, credit analysis, credit granting decisions and credit disbursement. This study also examines the mechanism for handling non-performing loans which includes identifying the causes of late payments, credit restructuring, revitalization of mantri and summons to the court. The method used in this study is a case study with a qualitative approach, where data is collected through interviews and analysis of related documents. The results of the study indicate that although the KUR provision procedure is in accordance with applicable provisions, the biggest challenge lies in the loan fund manager, in this case the customer. Customers are unable to manage loan funds properly and are used for needs outside of business interests, of course this requires a more effective and efficient handling strategy. Proper handling of bad debts can help minimize losses and increase the sustainability of the KUR program, as well as support the development of MSMEs in the region.
Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum Adelia Pramadanty Darmansyah; Mulya Sahrina Auliyanti; Wafiq Zulviana Nur Azizah
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2980

Abstract

PT Sri Rejeki Isman Tbk (Sritex), a prominent player in Indonesia’s textile industry, has faced significant challenges culminating in bankruptcy. This research aims to thoroughly examine the external and internal factors that triggered the bankruptcy of Sritex and explore the legal process the company underwent. By employing a qualitative approach and descriptive analysis of secondary data, this study delves into the chronology of bankruptcy, financial management, and its economic impacts. The findings reveal that external factors, such as the impact of the COVID-19 pandemic, declining global demand, and market instability, exacerbated the company’s financial conditions. Meanwhile, internal factors, including poor debt management, a liquidity crisis, and inefficiencies in crisis management, were the primary causes of bankruptcy. The legal process in the Commercial Court commenced with the filing of a Suspension of Debt Payment Obligations (PKPU), followed by debt verification hearings, and concluded with a bankruptcy ruling that sent shockwaves through the industry. This research highlights the critical importance of robust risk management and adaptive corporate strategies to navigate global market uncertainties. Furthermore, the findings underscore the necessity of corporate governance reforms to prevent similar cases in the future.
Pengaruh Trading Volume Activity dan Informasi Akuntansi terhadap Harga Saham pada Perusahaan Sektor Consumer Non Cyclical Periode 2019-2023 Satria Bagus Maulana; Mariana Mariana
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2986

Abstract

This study aims to analyze the effect of trading volume activity and accounting information on stock prices. This study uses quantitative methods with a sample consisting of 23 companies in the consumer non-cyclicals sector listed on the IDX in 2019-2023. Data analysis was carried out using multiple regression techniques using SPSS software version 25. From the research conducted, the results showed that the EPS variable had an effect on stock prices, the DPS variable had an effect on stock prices, the TVA and ROCE had no effect on stock prices.
Pengaruh Reputasi Perusahaan dan Kinerja Keuangan terhadap Return Saham : Studi pada Saham LQ45 yang Terindeks pada Corporate Image Index Periode 2020-2022 Galuh Ayu Novitasari; Khairina Nur Izzaty
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.v2i4.2990

Abstract

This study aims to empirically examine the effect of Corporate Reputation, ROA, NPM, and DER on Stock Returns of LQ45 Index companies during the Covid-19 pandemic. The data in this study uses secondary data obtained from financial reports and corporate image index publications. The population in this study were LQ45 Index companies with a total of 270 companies in the 2020-2022 period. The sampling technique used purposive sampling technique resulting in a research sample of 19 companies. The independent variabels analysed include Corporate Reputation with the proxy Corporate Image Index and Financial Performance with the proxies Return On Assets, Net Profit Margin, and Debt to Equity Ratio. The dependent variabel in this study is stock return. The analytical tools used are descriptive statistics, classical assumption test, multiple linear regression, T test, F test, and R2 determination coefficient test. The results showed that corporate reputation has a significant negatif effect on stock returns, while ROA has a significant positive effect. NPM and DER have no effect on stock returns.
Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI Priyatno Priyatno; Ratih Qadarti Anjilni
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3090

Abstract

This study aims to determine the effect of company size, transfer pricing, and capital intensity on Tax avoidance. Data were taken from energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative with data analysis using panel data regression using eviews 13 software. Samples were taken from 88 companies using the purposive sampling method and 7 companies were obtained from 88 companies over a period of 5 years, thus obtaining 35 research sample units. The results of the analysis show that company size has a significant effect on Tax avoidance, while transfer pricing and capital intensity do not have a significant effect. These results are not in line with several previous studies.
Analisis Pengaruh Perubahan Arus Kas, Laba Akuntansi dan Risiko Sistematika terhadap Return Saham Bryan Genisius Rolando; Ratih Qadarti Anjilni
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3099

Abstract

This research is motivated by the existence of a capital market that has experienced very good growth and development. The capital market has an important role in a country's economy so that the capital market has a significant impact on the country and the capital market has become a financial center. The purpose of this study is to test whether cash flow, accounting profit and systematic risk affect stock returns in food and beverage sub-sector companies. The data collection technique is a documentation technique. The research sample is a food and beverage sub-sector company listed in 2019-2023. The sampling technique uses purposive sampling, which is based on certain criteria so that 24 companies are obtained as research samples. The data used in this study are secondary data in the form of financial reports. Data analysis uses multiple regression analysis processed using the Econometric Views (EViews) program. The data analysis technique used in this study is panel data regression with a random effect model. The results of this research test indicate that cash flow, accounting profit and systematic risk simultaneously affect stock returns in food and beverage sub-sector companies. Partially, accounting profit has a significant effect on stock returns, while cash flow and systematic risk do not affect stock returns in food and beverage sub-sector companies.
Kinerja Pendapatan dan Belanja Daerah Kabupaten Pasuruan Tahun 2018-2023 Rachma Ayu Wanodya; Danang Wibisono; Ibravita Dwi Annisa; Mayza Almanikma; Surur Fatma Ningtyas; Mega Tunjung Hapsari
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3108

Abstract

This research effort aims to conduct a comprehensive analysis on the fiscal performance of Pasuruan Regency from 2018 to 2023 and to evaluate the efficiency of regional budget management. The results of the decentralization ratio calculation get an average of 20.92% with a sufficient performance. The results of the calculation of the expenditure growth ratio got an average of 3.45% with poor performance. The ratio of operational expenditure to capital expenditure received an average of 65.36% with good performance. The ratio of capital expenditure to total expenditure got an average of 13.16% with good performance. The ratio of direct and indirect spending to total spending has poor performance results. The tax effectiveness ratio got an average of 97.50% with quite effective performance. The results of this study are expected to be an input for the Pasuruan Regency government which aims to improve budget efficiency and strengthen regional financial autonomy.

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