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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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The Influence of Board of Directors Characteristics on Corporate Financial Distress Sri Purwaningsih; Rista Bintara; Siti Sarpingah
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3027

Abstract

This study is based on complementary proposals between agency theory based on the behavioral characteristics of the board of directors. The research examines whether gender diversity on the board, board size, expertise, and board compensation costs affect the likelihood of financial distress of companies. This research falls into the third stage of TKT measurement, which is the proof-of-concept of functions and/or important characteristics analytically and experimentally. This type of research employs a quantitative approach method with combined time series and cross-sectional data (Panel Data). The data collection technique used is secondary data collection, where data is collected from previously existing data. The sample companies in Indonesia listed on the IDX during the period 2019 to 2022. The data analysis method uses the Eviews 12 analysis tool. Research on the characteristics of the Board of Directors and its impact on the financial distress of companies can provide valuable insights into how corporate practices and financial decision-making contribute to the achievement of sustainable development goals (SDGs-8). Based on the research results, it was found that from all the characteristics of the board of directors measured, the accounting expertise possessed by the board of directors had a negative effect on the Company's financial difficulties. While other characteristics did not affect the Company's financial difficulties.
Pengaruh Kualitas Layanan, Citra Merek dan Kepercayaan terhadap Kepuasan Pelanggan Dompet Digital Gopay: (Studi pada Mahasiswa Universitas Budi Luhur Jakarta Selatan) Yamin Firdaus; Yugi Setyarko
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3035

Abstract

This study aims to examine the influence of service quality, brand image, and trust on customer satisfaction. The data source used in this study is primary data obtained through the distribution of questionnaires. The population of this study consists of Gopay digital wallet users at Budi Luhur University, South Jakarta. The sampling technique used is nonprobability sampling, with a purposive sampling method, and the sample size was determined using the Lemeshow formula, resulting in 99 respondents. The data analysis tool used is SPSS version 22. The results of the study show that service quality, brand image, and trust have a significant effect on customer satisfaction.
Audit Aset Tetap Pada PT. XYZ Maharani Putri Rabbani; Rida Perwita Sari
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3036

Abstract

This research aims to analyze the calculation of fixed asset depreciation at PT XYZ and evaluate its compliance with applicable accounting standards (PSAK 16). The research method used is quantitative analysis with secondary data sources, including financial statements and fixed asset lists of PT XYZ for the 2023 period. The analysis procedures include data collection, materiality determination, implementation of fixed asset audit procedures, and evaluation of findings. The research results show significant differences between the company's depreciation calculations and accounting standards. PT XYZ calculated depreciation of all fixed assets starting from August 2019, regardless of the actual acquisition date, while PSAK 16 requires depreciation to begin when assets are ready for use. This results in potential material misstatements in the financial statements, with higher book values of fixed assets and lower depreciation expenses than should be. Discussion of findings resulted in several improvement suggestions, including adding usage date column to the fixed asset calculation table, adjusting depreciation calculations according to acquisition dates, and evaluating the impact of non-compliance on the overall financial statements. In conclusion, the implementation of these suggestions will improve the accuracy and reliability of PT XYZ's financial statements, as well as ensure compliance with applicable accounting standards.
Analisis Dampak Kebijakan Deviden dan Struktur Modal terhadap Nilai Perusahaan Farmasi di Bursa Efek Indonesia periode 2019 - 2023 Reynita Agustina Simangunsong; Endah Supeni P; Sodikin Sodikin
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3041

Abstract

This study aims to determine the influence of dividend policy, capital structure, and investment decisions on firm value. The independent variables used in this study are dividend policy (measured using DPR), capital structure (measured using DER), and investment decisions (measured using PER). The dependent variable used in this study is firm value (measured using PBV). The population in this study consists of pharmaceutical companies listed on the Indonesia Stock Exchange with an observation period of 2019-2023. Based on the criteria set, the number of companies that meet the criteria is 8 companies. The sampling technique used is purposive sampling. The analysis method used to test the proposed hypothesis is multiple linear regression analysis. The results of this study indicate that dividend policy measured using DPR partially has a significant positive effect on firm value, capital structure measured using DER partially has a significant positive effect on firm value, and investment decisions measured using PER partially have a significant positive effect on firm value.
Pengaruh Kapitalisasi Pasar, Profitabilitas dan Leverage terhadap Nilai Perusahaan : (Emiten Properti dan Real Estate di Bursa Efek Indonesia Periode 2020-2023) Aulia Pramesti; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3060

Abstract

This study aims to test and analyze market capitalization, profitability and leverage on firm value (property and real estate issuers on the Indonesian stock exchange for the period 2020-2023). The sampling technique used was purposive sampling method and obtained 15 issuers for 4 years, a sample of 60 issuers. The results showed that partially market capitalization has a positive and significant effect on firm value and profitability and leverage variables have no significant effect on firm value.
Pengaruh Modal Intelektual, Solvabilitas dan Pertumbuhan Penjualan terhadap Kesulitan Keuangan : (Emiten Properti dan Real Estate pada Bursa Efek Indonesia Periode 2020-2023) Desy Pri Cahaya Sibarani; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3071

Abstract

This study aims to examine the influence of Intellectual Capital, Solvency, and Sales Growth on Finansial Distress. The population in this research consists of all Real Estate Companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The variables used in this study are Finansial Distress as the dependent variable; Intellectual Capital, Solvency, and Sales Growth as the independent variables;. The sampling technique used was the purposive sampling method and obtained 16 company samples. The analysis methods used were Descriptive Statistical Analysis, Clasycal Assumption Test, Mulitple Linear Regression Analysis and Hypothesis Testing. The results of this study indicate that Intellectual Capital have a negatif effect on Finansial Distress, Solvency have a positif effect of Finansial Distress and Sales Growth have a negatif effect on Finansial Distress.
Pengaruh Kompleksitas Operasi, Ukuran Perusahaan dan Komite Audit terhadap Kualitas Audit dengan Audit Delay sebagai Moderasi Febria Amanda; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3072

Abstract

This study aims to examine the influence of Operational Complexity, Company Size, and Audit Committee on Audit Quality with Audit Delay as a moderating variable. The population in this research consists of all banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling technique used was the purposive sampling method and obtained 47 company samples. The analysis methods used were Descriptive Statistical Analysis, Logistic Regression Analysis, Hypothesis Testing and Moderation Regression Analysis. The results of this study indicate that partially Complexity Operational and Audit Committe has a positive effect on Audit Quality and the variables Company Size do not affect Audit Quality. The results of the study for the moderating variable, namely Audit Delay, are able to moderate (weaken) the positive effect of Audit Committe on Audit Quality and Audit Delay is unable to moderate Complexity Operational and Company Size.
Pengaruh Modernisasi Perpajakan, Sosialisasi dan Kesadaran terhadap Kepatuhan Wajib Pajak dengan Tingkat Pendapatan sebagai Variabel Moderasi : (Studi Kasus Kendaraan Bermotor di Kota Bekasi) Vina Hariyati; Nera Marinda Machdar; Cahyadi Husadha
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3075

Abstract

This study aims to examine the Effect of Modernization of Tax Administration System, Tax Socialization and Tax Behavior Awareness on Taxpayer Compliance with Income Level as Moderation Variable. This researcher uses primary data by distributing questionnaires to two-wheeled motor vehicle taxpayers at Samsat Bekasi City. The determination of the sample in this study used the purposive sampling method. The Population in this study was 100 taxpayers. This study uses Smart PLS 3.0 Software. The results of this study indicate that modernization of the tax administration system and tax socialization have no effect on taxpayer compliance. While tax behavior awareness has a positive and significant effect on taxpayer compliance. Income level cannot moderate the effect of modernization of the tax administration system, tax socialization and tax behavior awareness on taxpayer compliance.
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Moralitas Pajak terhadap Kepatuhan Wajib Pajak dengan Budaya Pajak sebagai Variabel Moderasi Neyla Safitri; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3078

Abstract

This study aims to test and analyze the influence of tax knowledge, taxpayer awareness, and tax morality on taxpayer compliance and tax culture as a moderating variable. The method used in this study is a quantitative method with a survey approach. The object of this study is individual taxpayers in Bekasi Regency. In this study, the sample data was 120 respondents. Data were collected by distributing questionnaires to 120 respondents. The results show that tax knowledge and taxpayer awareness have a positive effect on taxpayer compliance, while tax morality has no effect. Tax culture is able to moderate the effect of tax knowledge on taxpayer compliance, and is unable to moderate the effect of taxpayer awareness and tax morality on taxpayer compliance.
Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023) Nanin Pattingalloang; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.3079

Abstract

This study aims to examine the factors that affect the company's value. There are several factors used, including company size, return on equity, and leverage. The purpose of this study is to empirically test whether company size, return on equity, and leverage, affect the value of companies in retail issuers on the Indonesia Stock Exchange. This study uses secondary data from the annual financial statements of retail issuers of the Indonesia Stock Exchange (IDX) for the 2020-2023 period. There were 15 issuers that were sampled or as many as 60 observations that met the criteria in the research sample using the purposive sampling method. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. The results of the study show that company size, return on equity, and leverage have a significant effect on the value of the company.

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