cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Danang
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282227778940
Journal Mail Official
Amik@jurnal.itbsemarang.ac.id
Editorial Address
Jl. Jenderal Sudirman No. 346 Semarang Jawa Tengah Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
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 243 Documents
 21   22   23   24   25 
Financial Distress Sebagai Mekanisme Mediasi Antara Profitabilitas, Struktur Modal, dan Nilai Perusahaan: Peran Moderasi Komisaris Independen Henny Wirianata; Viriany Viriany; Sri Sundari; Kartini Kartini
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3846

Abstract

This study aims to analyze the influence of profitability and capital structure on firm value, taking into account the role of financial condition as a mediating variable and corporate governance as a moderating variable. The main variables used include profitability (ROA), capital structure (DER), financial condition (Altman Z-score), firm value (Tobin’s Q/PBV), and independent commissioners as a moderating variable. This study employs a quantitative approach using secondary data analyzed via regression models, moderation tests, and the Sobel mediation test. The study was conducted on 45 companies from the property and real estate sectors that met the sample criteria, covering the period from 2019 to 2024. The results indicate that profitability does not significantly affect financial condition or firm value. Conversely, capital structure has a significant negative effect on financial condition but a significant positive effect on firm value. Furthermore, independent commissioners were found to mitigate the negative impact of capital structure on financial health. This study contributes by integrating mediation and moderation roles into a single model, and demonstrates that the relationship between financial variables and firm value is complex and contextual. These findings have implications for management and investors in understanding the importance of managing capital structure and financial health, and reinforce the role of corporate governance in risk management.
Transformasi Minat Akuntan Publik: Artificial Intelligence, Workplace Well-Being & Pertimbangan Pasar Kerja Sri Lestari Yuli Prastyatini; Uum Helmina Chaerunisak; Erliana Vika Maharani
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3841

Abstract

In Indonesia, interest in becoming a public accountant is very low. Several factors prevent accounting graduates from choosing public accounting as their career choice. This phenomenon is the reason for this study. This study aims to reconstruct the understanding of career interest as a public accountant, by considering the integrative influence of AI, workplace well-being, and labor market considerations. A quantitative approach was used by distributing questionnaires to accounting students at various universities in Yogyakarta as a representation of the future generation of prospective public accountants. Data analysis was conducted using IBM SPSS Statistics 26. The results show that artificial intelligence, workplace well-being, and labor market considerations have a positive and significant influence on career interest as a public accountant. The addition of the artificial intelligence variable is the main difference between this study and previous studies. This research provides a theoretical contribution through the integration of technological, psychological, and economic dimensions in the analysis of public accountant career behavior. Practically, the results of this study provide strategic recommendations for Public Accounting Firms and educational institutions to design work environments and curricula that are responsive to the values of the digital generation, particularly in preparing adaptive accounting talent in the era of automation.
Determinan Firm Value Berdasarkan Good Corporate Governance, Investment Opportunity Set, dan Firm Size Adinda Eka Bunga Lestari; Jojok Dwiridotjahjono
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3851

Abstract

This study aims to examine the effect of Good Corporate Governance, Investment Opportunity Set, and Firm Size on Firm Value in banking companies listed in the LQ45 index during the 2020–2025 period. The research employed a quantitative approach using secondary data obtained from the annual reports and financial statements of selected companies. The sampling technique used purposive sampling based on predetermined criteria, resulting in banking companies that consistently met the research requirements during the observation period. Data analysis was conducted using multiple linear regression with the assistance of EViews software. The findings indicate that all independent variables simultaneously have a significant effect on Firm Value. Partially, the audit committee and Investment Opportunity Set significantly affect Firm Value, while independent commissioners and Firm Size do not show a significant effect. These results suggest that effective supervisory mechanisms and investment growth opportunities are important considerations for investors in evaluating banking companies and making investment decisions.
Analisis Pengaruh Self-reward Lifestyle, Perilaku Shopaholic, dan Fear Of Missing Out (FOMO) terhadap Pola Belanja Konsumtif dan Pengelolaan Keuangan Generasi Z Widiya Indah Lestari; Nur Ahmadi Bi Rahmani; Ahmad Perdana Indra
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3852

Abstract

 The development of digital technology and social media has driven changes in Generation Z's consumption behavior, particularly through self-reward lifestyle, shopaholic behavior, and Fear of Missing Out (FOMO). These three factors have the potential to increase consumptive spending patterns and decrease the quality of financial management. This study aims to analyze the influence of self-reward lifestyle, shopaholic behavior, and FOMO on consumptive spending patterns and financial management of Generation Z. This study uses a quantitative method with a causality approach. The research sample consisted of 152 Generation Z students majoring in Islamic Banking at UIN North Sumatra who were selected using the Slovin formula. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of IBM SPSS 26. The results showed that self-reward lifestyle, shopaholic behavior, and FOMO have a positive and significant effect on consumptive spending patterns. In addition, the third variable also has a negative and significant effect on Generation Z's financial management. These findings emphasize the importance of controlling consumptive behavior and increasing financial literacy to create more rational and sustainable financial management.
Minimasi Pajak sebagai Pemoderasi pada Pengaruh Kontrak Utang, Mekanisme Bonus, dan Koneksi Politik Gresella Cahya Endarta; Sri Luayyi; Fitria Magdalena
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3865

Abstract

This study aims to analyze the effect of debt covenant, bonus mechanism, and political connections on tax avoidance with tax minimization as a moderating variable. The study uses secondary data from annual reports of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis method employed is Moderated Regression Analysis (MRA). The results show that debt covenant has a positive and significant effect on tax avoidance, while bonus mechanism and political connections have no significant effect. Furthermore, tax minimization is proven to moderate the relationship between debt covenant, bonus mechanism, and political connections on tax avoidance. The limitations of this study include the restricted sample scope limited to the energy sector and the limited number of variables used. Future research is recommended to expand the sample and include additional variables to obtain more comprehensive results.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Belanja Modal dengan Sisa Lebih Pembiayaan Anggaran sebagai Pemoderasi: Studi Kasus pada Kabupaten dan Kota di Provinsi Banten Periode 2020-2024 Raden Doli Tejabaskara; Sigit Budi Santoso; Imam Hidayat
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3866

Abstract

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure, with Budget Surplus (SiLPA) as a moderating variable in district and city governments across Banten Province for the 2020–2024 period. The background of this research is driven by the high regional dependence on central government transfer funds and the suboptimal allocation of capital expenditure as a key indicator of regional development. This study employs a quantitative approach using secondary data from Local Government Budget Realization Reports (LRA), analyzed through Multiple Linear Regression and Moderated Regression Analysis (MRA) using statistical software. The results demonstrate that PAD has a significant positive effect on capital expenditure, whereas DAU and DAK do not show any significant influence. Furthermore, the interaction test reveals that SiLPA is unable to moderate the relationship between PAD, DAU, or DAK and capital expenditure. These findings indicate that regional fiscal independence, through the optimization of PAD, serves as the primary determinant for capital investment. The implications of this study suggest that local governments should further optimize local revenue potential to reduce dependency on transfer funds and improve budget management efficiency to support sustainable regional development.
Struktur Modal terhadap Pajak Penghasilan Badan Terutang : Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Tahun 2020-2024 Della Anggrahini Galuh Lestari; Ahmad Yani; Eni Srihastuti
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3867

Abstract

Corporate Income Tax payable is an important component of state revenue which is influenced by the company's financial performance and capital structure. The debt-equity ratio has direct implications for taxable profits through the recognition of interest expense as a fiscal deduction. An analysis of financial ratios that reflect the capital structure is necessary to assess its effect on the amount of tax payable. This study examines the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Asset Ratio (LDAR), and Long Term Debt to Equity Ratio (LDER) using secondary data from financial statements of consumer goods industry companies on the IDX for the 2020–2024 period. The quantitative approach was applied through multiple linear regression with the help of SPSS and purposive sampling techniques. The results of the partial test show that DAR and LDER have no effect on the Income Tax of the Payable Entity. On the other hand, DER and LDAR have been proven to have a significant effect on the Income Tax of the debtable Entity. Simultaneous testing showed that all variables together had a significant effect on taxes payable. These findings provide practical implications for management in optimizing capital structure policies to improve tax efficiency measurably. Theoretically, the results of this study strengthen the agency theory through the role of debt as a managerial discipline mechanism and support the signal theory that the capital structure is an indicator of information for external parties regarding the company's financial condition.
Kemandirian Fiskal dan Ketergantungan Transfer Pusat: Analisis Laporan Realisasi Anggaran Pemerintah Kota Ambon Tahun 2018–2024 Alend Talla; Franco Benony Limba; Shella Gilby Sapulette
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3862

Abstract

This study aims to analyze the level of fiscal independence and dependence on central government transfers in the Ambon City Government during the 2019–2024 period. The research employs a descriptive quantitative approach using secondary data from the Budget Realization Reports (LRA). The analysis is conducted through the calculation of fiscal independence ratios, transfer dependency ratios, as well as trend and annual growth analysis. The results indicate that the level of fiscal independence in Ambon City remains low and fluctuates, with a relatively small contribution of Local Own-Source Revenue (PAD) to total revenue. In contrast, the level of dependence on central government transfers is high and relatively stable, indicating the dominance of transfer funds in the regional revenue structure. These findings suggest that the region’s fiscal capacity is still weak and fiscal independence has not been optimally achieved. Therefore, strategic efforts are needed to enhance local revenue and to allocate transfer funds toward productive expenditures in order to strengthen the regional fiscal structure.
Pengaruh Pengungkapan ESG, Kinerja Lingkungan, dan Biaya Lingkungan terhadap Net Profit Margin (NPM) pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Mariska Putri Tarigan; Fitrini Mansur; Muhammad Gowon
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3873

Abstract

This study aims to determine the effect of ESG Disclosure, Environmental Performance, and Environmental Costs on the Negative Net Profit Margin (NPM) of Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period. The data used in this study consists of secondary data obtained from annual reports and company sustainability reports. The analysis tool used is SPSS 31 software to view the results partially and simultaneously. The results show that ESG Disclosure does not affect Net Profit Margin (NPM). Likewise, environmental performance does not show a effect on Net Profit Margin (NPM). Meanwhile, environmental costs show an negative effect on Net Profit Margin (NPM). Simultaneously, ESG disclosure, environmental performance, and environmental costs have a negative effect on Net Profit Margin (NPM). The results show that when environmental costs are high, the Net Profit Margin (NPM) value decreases, and vice versa. Meanwhile, ESG disclosure and environmental performance do not have a significant impact on Net Profit Margin (NPM). This research contributes to company management and stakeholders in understanding the impact of environmental costs on profitability as reflected in the Net Profit Margin (NPM) return on assets ratio and provides insight in decision making.
Diagnosa Middle-Income Trap Indonesia melalui Pendekatan Teori Realitas Terintegrasi (IRT): Analisis Kualitatif Komparatif Indonesia–Vietnam M Shoim; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3887

Abstract

This study aims to analyze the persistence of the middle-income trap in Indonesia through the perspective of Integrated Reality Theory (IRT). Unlike conventional growth approaches that emphasize capital accumulation, IRT integrates five fundamental variables Energy, Information, Entropy, Consciousness, and Evolution into a systemic analytical framework. This research employs a qualitative method with conceptual and comparative analysis approaches. The data used are derived from secondary sources, including the World Bank, Transparency International, and the Asian Productivity Organization. Quantitative data are utilized as empirical illustrations to support the analysis rather than as a basis for causal inference. Indonesia is compared with Vietnam as a country that has demonstrated accelerated productivity growth and more effective economic transformation. The findings indicate that the persistence of the middle-income trap in Indonesia is largely influenced by high systemic entropy, which results in large-scale energy leakage. This condition is further exacerbated by low institutional consciousness and the slow pace of adaptive capacity toward change. These findings imply the need for a shift in policy orientation, from mere economic expansion toward comprehensive structural cleansing and reform.

Page 23 of 25 | Total Record : 243

 21   22   23   24   25 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): February Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi Vol. 1 No. 1 (2023): February : Jurnal Riset Akuntansi More Issue