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Jurnal Riset Ekonomi dan Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856264     EISSN : 29857651     DOI : 10.54066
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 256 Documents
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Pengaruh Growth Opportunity, Leverage, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi: (Studi Empiris pada Perusahaan Sektor Properti dan Real estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Marlina Hosianna; Indah Rahayu Lestari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2291

Abstract

This study was conducted to analyze financial distress, leverage, and company size on conservatism. This research was conducted at manufacturing companies in the processed food and beverage sub sectors listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 53 companies in the property and real estate that have met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study show that growth opportunity has no effect, while leverage has a positif and significant effect on accounting conservatism and firm size has a positive and significant effect on acconting conservatism.
Pengaruh Tangibility, Profitabilitas, Growth Opportunity, dan Ukuran Perusahaan terhadap Struktur Modal : (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Rahayu Dwi Anggraini; Indah Rahayu Lestari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2309

Abstract

This research aims to determine the influence of tangibility, profitability, growth opportunity, and company size on capital structure. The object of this study consists of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sampling technique used in this study is purposive sampling method, and a total of 53 companies in the property and real estate sector that met the sampling criteria were obtained. The analysis technique used is multiple linear regression analysis using SPSS software version 22.0. The results of this study indicate that the tangibility and company size variables have a positive and significant influence on capital structure, while profitability has a negative and significant influence on capital structure. Meanwhile, the growth opportunity variable has no significant influence on capital structure.
Pengaruh Financial Distress, Capital Intensity, Pertumbuhan Penjualan dan Kepemilikan Manajerial terhadap Penghindaran Pajak: (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Nur Salsa Bella; Suryani Suryani
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2319

Abstract

This study aims to determine the influence of financial distress, capital intensity, sales growth and managerial ownership on tax avoidance. The population in this study is Property and real estate companies listed on the Indonesia Stock Exchange in the financial statements for the 2020-2023 period. The sampling technique in this study uses the purposive sampling method and obtained as many as 128 sample data from 32 companies. The analysis tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Program Version 22.0. The results of this study show that financial distress and capital intensity have a significant positive effect on tax avoidance, while sales growth and managerial ownership do not have a significant effect on tax avoidance.
Pengaruh Reputasi KAP, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, dan Profitabilitas terhadap Opini Audit Going Concern: (Studi Empiris Pada Perusahaan Properti & Real Estate yang Terdaftar pada Bursa Efek Indonesi Periode 2019 – 2023) Celine Franssy Odelia Soraya; Anggoro Yuli Cahyono
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2329

Abstract

The purpose of this research is to get empirical evidence about the effect of public accounting firm reputation, company size, previous year audit opinion, and profitability to going concern audit opinion. The population in this research are based empirical studies on property and real estate companies listed in Indonesia Stock Exchange on period 2019 – 2023. The theory used in this research is agency theory and signaling theory. The method of determining sample in this research uses purposive sampling method with 44 sample property and real estate companies that have fulfilled the criteria. For this research using logistic regression analysis techniques and using statistical test tools SPSS version 22. The results of this research indicate that previous year audit opinion variable have a significant effect on the going concern audit opinion, while public accounting firm reputation, company size, and profitability variables have no effect on going concern audit opinion.
Pengaruh Arus Kas Bebas, Leverage, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan: (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Indah Chairunnisa; Indah Rahayu Lestari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2334

Abstract

This study was conducted to determine the Influence of Free Cash Flow Structure, Leverage, and Sales Growth on Financial Performance. This research was conducted on companies that go public in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) with a research period of 2019 – 2023. The sampling technique in this study uses the purposive sampling method and a sample of 53 companies going public in the property and real estate sector has met the sample criteria. The analysis technique used is multiple linear regression analysis using SPSS software version 22.0. The results of this study show that Free Cash Flow has a positive and significant effect on Financial Performance, Leverage has no significant effect on Financial Performance and sales growth has a significant positive effect on Financial Performance.
Analisis Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) : (Studi Kasus pada Desa Habi) Maria Lifani Dua Lelu; Henrikus Herdi; Wihelmina Maryetha Y. Jaeng
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2335

Abstract

Analysis of MSME taxpayer compliance in Habi Village. The purpose of this research was to determine and analyze the compliance of MSME taxpayer in Habi Village in paying taxes. This research employed a descriptive qualitative study, and the data collection teachnque for writing this thesis used the interview method. The number of informants in this study were five MSMEs in Habi Village. The research revealed thas two MSME owner in Habi Village had registered their businesses as taxpayers, while there others had not obtained an NPWP (taxpayer identification number). Additionally, some MSMEs in Habi Village lacked knowladge and understanding about income tax, including how to properly register as taxpayers, resubmit notification letters, pay tax arrears before the due date, and calculate and pay taxes owed on their income.
Pengaruh Insentif Manajemen dan Corporate Governance terhadap Corporate Fraud Nahdiatul Ummah; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2336

Abstract

This study aims to examine the effect of management incentives and corporate governance on corporate fraud. The data source used in this study is secondary data in the form of company annual reports obtained from the official website of the Indonesia Stock Exchange. The sample in this study was 104 data from food and beverage subsector manufacturing companies in 2019-2022 using purposive sampling technique. The data analysis technique used in this study used the SmartPLS 3.2.9 program. The results of this study indicate that management incentives have no effect on financial statement fraud, independent commissioners have no effect on financial statement fraud, audit committees have no effect on financial statement fraud and institutional ownership have no effect on financial statement fraud.
Analisis Laporan Ikhtisar Realisasi Anggaran Atas Pencapaian Kinerja Keuangan pada Dinas Penanaman Modal Pelayanan Terpadu Satu Pintu dan Tenaga Kerja Kota Mojokerto Periode 2020 - 2023 Rohmatul Virnanda Aprilliani; Nur Ainiyah; Nurdiana Fitri Isnaini
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2353

Abstract

This research is motivated by the increase and decrease in Original Regional Income at the One Stop Integrated Services Investment and Labor Service of Mojokerto City for the 2020 - 2023 period. The aim of this research is to find out how financial performance is measured by financial ratios. This type of research uses descriptive quantitative using secondary data in the form of budget realization reports for the One Stop Integrated Services Investment and Labor Service of Mojokerto City. This data analysis technique uses Financial Ratios. The results of the analysis show that there are fluctuations in performance which are influenced by various factors, including the COVID-19 pandemic which caused a decrease in investment and budget realization in 2020 and 2021. However, there was a recovery in 2022 with an increase in budget realization of up to 119%, reflecting the post-economic revival -pandemic. In 2023, the focus shifts to strengthening and sustaining economic recovery, with satisfactory performance results in several indicators, such as increasing the realized value of capital investment and the number of investors. However, there is a significant decline in the effectiveness ratio in 2023, indicating challenges in achieving budget targets. Overall, this research highlights the importance of adaptive strategies and strengthening institutional capacity to deal with changing economic dynamics, as well as the need for more effective policies to achieve long-term goals.
Analisis Penerapan Metode Activity Based Costing dalam Penentuan Harga Pokok Produksi pada UMKM Nurul Aini Mojokerto Tahun 2024 Rahmat Hidayat; Hartono Hartono; Toto Dwihandoko
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2354

Abstract

The purpose of this study was to determine and analyze the calculation of the cost of production at Nurul Aini UMKM in Mojokerto using traditional accounting and determining the cost of production based on the activity-based costing (ABC) method. This study uses a quantitative descriptive approach. Data were collected through documentation and interviews. The analysis used is quantitative descriptive analysis, which is an analysis based on decisions. The results of the study are as follows: 1. By using a traditional approach to calculate the cost of production at Nurul Aini UMKM, it was found that the raw materials used to produce motorcycle seats were 37,253,166,000, labor costs were 2,350,570,000, and factory overhead costs were 339,960,000. Thus, the cost of production of Nurul Aini UMKM in 2023 is IDR 39,943,696,000. 2) The activity-based costing system is used to calculate the COGS of Nurul Aini UMKM. To begin, the costs of activity resources must be examined. It begins by identifying and dividing activities into four levels of activity: unit level, batch-related costs, product enhancement costs, and facility enhancement costs. Next, product costs must be examined. where the cost drivers used by each product are used to limit factory overhead costs.
Determinan Kinerja Keuangan Perusahaan Batubara yang Terdaftar di BEI Ade Andri Setyaningsih; Ismunawan Ismunawan
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2357

Abstract

The aim of this research is to determine the influence of HBA, DAR, DER, TATO and CR on the financial performance of coal companies. In this research, secondary data was used in the form of financial reports. There are 23 coal companies registered on the IDX as a population by taking samples using a purposive sampling method so that a sample of 4 companies is obtained. This research uses classical assumption testing methods, multiple linear regression analysis, and hypothesis testing. The results of the research conducted show that all independent variables simultaneously have an influence on stock prices. Partially, TATO influences financial performance. HBA, DAR, DER and CR have no effect on financial performance.

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