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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 Stabilitas Keuangan dan Target Keuangan terhadap Kecurangan Laporan Keuangan : (Survei pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2018-2022) Octavia Eriyana; Dewi Saptantinah Puji Astuti
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.v2i3.2375

Abstract

This research aims to analyze the effect of financial stability on fraudulent financial reports in food and beverage companies and financial targets on fraudulent financial reports in food and beverage companies listed on the BEI (Indonesian Stock Exchange). This type of research uses quantitative data, secondary data sources in the form of company financial reports. The number of samples for this research was 20 companies, the sample collection technique used a purposive sampling method. The research data collection method uses documentation methods obtained from the official website www.idx.co.id and the official website of food and beverage sub-sector companies. This research is new in the year of research and research objects used. The analysis technique used is multiple regression test, t test, and coefficient of determination test using SPSS software. The research results show that financial stability has no significant effect on fraudulent financial reports in food and beverage companies, and financial targets have a significant effect on fraudulent financial reports in food and beverage companies. The limitation of this research is that it only uses two independent variables and this research uses a small sample size, namely 64 samples. Suggestions for future researchers are that they can add other independent variables that could possibly influence financial report fraud and that future researchers can choose research samples from industrial sectors other than food and beverage.
Analisis Penerapan Akuntansi Perpajakan pada Koperasi Simpan Pinjam Ikamala Larantuka Aloysia Roma Rebu; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
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.v2i3.2406

Abstract

This research aims to determine the application of tax accounting at the Ikamala Larantuka Cooperative. This research uses a qualitative method with a qualitative descriptive and quantitative descriptive approach. The data collection techniques used are observation, interviews and documentation. The data analysis technique, namely qualitative data analysis, begins with the data reduction stage, data presentation and drawing conclusions and verification as well as analyzing financial report data with fiscal reconciliation in accordance with tax regulations and legislation. The research results show that the Ikamala Larantuka cooperative has implemented tax accounting, but several errors were still found in paying income tax (PPh) which was not in accordance with Minister of Finance Regulation No. 242/PMK.03/2014 concerning procedures for paying and remitting taxes and the financial reports presented by cooperatives are not in accordance with applicable tax laws and regulations due to differences in calculations in commercial financial reports and fiscal financial reports where there are differences in recognition of income and costs according to Income Tax Law Regulation Number 36 of 2008.
Pengaruh Mekanisme Good Corporate Governance terhadap Audit Delay dengan Ukuran Perusahaan Sebagai Variabel Moderasi: (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Tahun 2020-2022) Septiani Ade Anggreiningrum; Sofyan Hakim; Diah Wulandari
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.v2i3.2422

Abstract

Good Corporate Governance is the principles that direct and control the company to achieve a balance between power, responsibility, and supervision in carrying out business activities. In the context of auditing, the implementation of the Good Corporate Governance mechanism is believed to affect the speed of completion of the audit report. This study aims to examine the effect of good corporate governance mechanisms on audit delay with firm size as a moderating variable in property and real estate sector companies listed on the Stock Exchange in 2020-2022. The population of this study are property and real estate sector companies listed on the Stock Exchange from 2020-2022. The sampling technique in this study was to use purposive sampling technique with a total sample size of 26 companies. The data analysis method used is using and SEM-based Partial Least Square version 4.1.0.6. The results showed that the mechanism of good corporate governance has a significant and positive effect on audit delay. And firm size as a moderating variable has no effect on weakening or strengthening the relationship between Good Corporate Governance Mechanisms on Audit Delay.
Pengaruh Cash Holding, Firm Size, dan Kepemilikan Manajerial Terhadap Perataan Laba Dhiyaa’ Ayu Alisa; Sofyan Hakim; Al Hujjah Asianingrum
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.v2i3.2423

Abstract

The company’s reported profit can affect the perception and decisions of various parties or stakeholders. By showing stable profits, companies can attract and retain investors. The company’s reported profit can affect the perception and decisions of various parties or stakeholders. By showing stable profits, companies can attract and retain investors.This study aims to obtain empirical evidence on the influence of Cash Holding, Firm Size, and Managerial Ownership on Income Smoothing. The method used in this study is a quantitative research method. The object of this research is consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2022. The determination of the sample in this study used purposive sampling. The population in this study is 111 companies. There are 16 companies that meet the criteria with a sample of 64. This study uses secondary data obtained through the official website of the Indonesia Stock Exchange. The analysis technique used is binary logistic regression analysis using Eviews12 software. The results of this study show that Cash Holding, Firm Size, and Managerial Ownership simultaneously affect Income Smoothing. Partially, Cash Holding, and Managerial Ownership have an effect on Income Smoothing. Meanwhile, Firm Size partially has no effect on Income Smoothing.
Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba Ulvi Zuhrotul Faukha; 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.v2i3.2425

Abstract

This study aims to analyze the effect of financial distress, free cash flow, and earning power on earnings management. The sample of this study was 17 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data were taken from the company's financial statements using the purposive sampling method. The type of hypothesis testing used was the T-test (partial) with multiple linear regression analysis. The results showed that financial distress had a positive effect on earnings management, free cash flow had a negative effect on earnings management, while earning power had no effect on earnings management.
Pengaruh Profitabilitas dan Leverage Terhadap Kualitas Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Salsabila Tristania Agustin; Syaiful Syaiful
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.v2i3.2428

Abstract

This study aims to be able to test profitability and leverage on profit quality with managerial ownership as a moderation variable. This study used a sample of 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 period using the purposive sampling method. This study uses multiple linear regression analysis techniques and Moderate Regression Analysis (MRA) with IBM SPSS Statistic tools. The results of this study empirically prove that leverage affects the quality of profits. As for profitability, it has no effect on the quality of profits and managerial ownership cannot moderate the influence between profitability and leverage on the quality of profits. Further research is suggested to increase the number of company samples and extend the period of the research sample.
Pengaruh Arus Kas Operasi, Sales Growth dan Return On Assets Terhadap Financial Distress Shobrina Al Alifah; Tumirin Tumirin
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.v2i3.2429

Abstract

This study aims to test and analyze the effect between operating cash flow, sales growth, and return on assets on financial distress in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The method of determining the sample in this study using purposive sampling. The collection method in this study uses secondary data, namely financial reports obtained from the Indonesia Stock Exchange (IDX). This study uses classic assumption test analysis tools, multiple linear regression analysis, T test, F test and coefficient of determination using the SPSS application. Partial research results show that operating cash flow, sales growth, and return on assets have a significant effect on financial distress. Simultaneous research results show that operating cash flow, sales growth, and return on assets have a significant effect on financial distress. Keywords: , , P, dan Return On Assets.
Pengaruh Growth Opportunities, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Earnings Response Coefficient Anisa Navin; 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.v2i3.2430

Abstract

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.
Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa: (Studi Kasus Desa Geliting, Kecamatan Kewapante, Kabupaten Sikka) Aldolfus Lotak; Maria Nona Dince; Wihelmina Maryetha Yulia 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.v2i3.2431

Abstract

This research aims to analyze the application of accounting systems and procedures in managing Village funds. This research was conducted in Geliting village, Kewapante District, Sikka Regency. This research data was obtained from several data collection techniques, namely through observation and interviews. The results of this research indicate that the accounting system and procedures in managing village funds in Geliting Village are in accordance with Permendagri No. 113 of 2014 which includes: (1) In the planning stage, the Geliting village government involves the community to play an active role in the village fund planning process. (2) In the implementation stage, the village government carries out all programs mutually agreed between village officials and the community which prioritizes community needs. (3) The administration stage, in the form of recording transactions, both receipts and expenditures, in the general cash book, tax assistant cash book and bank cash book. (4) Reporting stage, in the form of submitting a report on budget realization which is carried out in two stages. (5) Accountability stage, in the form of the obligation of the village government to be accountable for budget realization reports to the central district government. However, at the reporting stage in the form of submitting reports on budget realization, delays often occur for several years.
Pengaruh Literasi Keuangan dan Perilaku Keuangan terhadap Keputusan Investasi Mahasiswa Universitas Nusa Nipa Theresia Dominika Dua; Konstantinus Pati Sanga; Emilianus Eo K. Goo
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.v2i3.2432

Abstract

This research aims to analyze the influence of financial literacy and financial behavior on investment decisions of students of the Accounting Study Program, Faculty of Economics and Business, Nusa Nipa University. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a stratified random sampling method, where The sampling was carried out and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 93 people. The data collection technique used a questionnaire (goole from) which was distributed to 93 respondents. Data analysis used multiple linear regression analysis using multiple linear regression analysis. multiple linear regression using the Statistical Package For the Social Sciences (SPSS) version 25. The results of this research show that partially the sig value of the financial literacy value Sig. is 0.013 smaller than 0.05, with a calculated t of 2.535 greater than the t table of 1.66159, and the financial behavior value of Sig. is 0.059 greater than the alpha value. 0.05. To avoid bias in the results from the Sig value. then a comparison is made between the calculated t and t table values, where the calculated t is 1.911 which is greater than the t table 1.66159 and simultaneously the Sig value. is 0.001 smaller than 0.05, with a calculated F of 7.926 which is greater than the F table of 3.945, so it can be concluded that partially or simultaneously Financial Literacy and Financial Behavior have a significant influence on investment decisions.

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