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Jurnal Riset Akuntansi dan Bisnis
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 16937597     EISSN : 26232650     DOI : https://doi.org/10.30596/jrab
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of scientific research original, Jurnal Riset Akuntansi dan Bisnis accepts manuscripts in the field of research includes scientific fields relevant to: Financial Accounting Manajemen Accounting Tax Accounting the relevant Sector Accounting Science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 295 Documents
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Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Julfan Saputra; Eka Nurmala Sari; Widia Astuty
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6232

Abstract

This study aims to determine how much influence the company's growth, profitability, solvency and previous year's going concern audit opinion has on going concern audit opinion on mining companies listed on the Indonesia Stock Exchange. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2014-2018. The analysis technique in this study is logistic regression and descriptive statistics with the help of the SPSS program. The results showed that: 1) company growth has no effect on going audit opinion concern..2) profitability has an effect on going concern audit opinion. 3) solvency has no effect on going concern audit opinion. 4) the previous year's going concern audit opinion affects the going concern audit opinion. 5) there is asimultaneous n company growth, profitability, solvency and previous year's going influence on audit opinion on going concern
Analisis Determinan Terhadap Penghindaran Pajak Pada Perusahaan Makanan Dan Minuman januri januri
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5530

Abstract

Hypothesis Test, Determinant Test.The results showed that partially corporate social responsibility had no effect on tax avoidance at food and beverage companies, capital intensity partially had no effect on tax avoidance at food and beverage companies, partial leverage had no effect on tax avoidance and corporate social responsibility, capital intensity. and Leverage simultaneously affects Tax Avoidance at Food and Beverage Companies Listed on the IDX for the 2015-2018 period with an R Square value of 0.404 or 40.4%, which means that the variation of Tax Avoidance with Corporate Social Responsibility, Capital Intensity and Leverage while the rest 59.6% of other variables not examined by this study, for example Profitability, company size, Inventory Intensity and Company Characteristics.
Analisis Kesiapan Penganggaran Household Atas Dampak Pandemi Covid-19 Di Indonesia Muhammad Shareza Hafiz; Sri Fitri Wahyuni; Fiqi Ilham
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6519

Abstract

The purpose of this study is to identify and analyze the readiness of household budgeting and its factors for the impact of the Covid-19 pandemic in Indonesia. This research was conducted by a qualitative approach to phenomenological studies. The population of this study is a household in Indonesia which is selected using purposive sampling with judgment sampling method. The number of informants in this study were 8 informants with educational backgrounds from junior high school to master degree. The data analysis tool used was Manual Thematic Analysis using Interview Transcription. The results of this study are that there are differences in budgeting readiness during the Covid-19 pandemic and the majority of informants tend to be unprepared with household budgeting for the impact of Covid-19 in Indonesia and the factors consist of economic, education, and experience factor.
Pengaruh Struktur Modal Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia Tia Novira Sucipto; Renika Hasibuan
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5624

Abstract

This study aims to determine the effect of longterm debt to asset ratio and debt to equity ratio on corporate income tax payable in Consumer Goods Industry Sector Companies in the Indonesia Stock Exchange 2014-2018 period. The research method used is descriptive quantitative because the data used is in the form of numbers. The population in this study is the Consumer Goods Industry Sector Companies in the Indonesia Stock Exchange for the 2014-2018 period. The number of samples used in this study were 14 companies. The coefficient of determination (R square) is 0176 or 17.6%. This means that the independent variables, namely the long-term debt to asset ratio (LDAR) and the debt to equity ratio (DER), explain their effect on the dependent variable, namely corporate income tax payable to the Consumer Goods Industry Sector companies on the Indonesia Stock Exchange for the 2014-2018 period of 17, 6% while the remaining 82.4% is explained by other variables that are not explained in this research model.
Pencatatan Akuntansi Pada Usaha Tani Padi (Oryza Sativa) Dian Yustriawan; Muhammad Lesmana Taufik
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5669

Abstract

The research sample was 30 farmers. The sampling technique was purposive sampling. The data analysis used was descriptive statistical analysis and quantitative analysis. The characteristics of the research respondents that have been known are that the average age of the respondents is 53.9 years, farming experience is 36.2 years, education level is 6.7 years or SD, the area of farming land is 1.1 hectares and most of the farm ownership is by rent. land. The results of this research show that 100% of respondents or all respondents have never gained knowledge of accounting. As for the implementation of farmers in recording accounting on the aspect of transaction evidence, 50% do not know and never keep proof of purchase of production facilities, 70% do not know and never keep proof of payment of labor. There are also very many farmers who do not know and have never done accounting records, namely 76.7% and all respondents (100%) do not know and have never made an income statement.
Pelayanan Perpajakan, Dan Sosialisasi Perpajakan, Terhadap Kepatuhan Wajib Pajak Bonifasius H. Tambunan
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6531

Abstract

The purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Balige Primary Tax Office. This type of research is causality. The population in this study were individual taxpayers registered at the Balige Primary Tax Office. The sampling method used in this study was nonproability sampling, namely incidental sampling. The type of data used in this study is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that the knowledge of tax regulations, tax services, and tax socialization simultaneously has a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer compliance
Analysis Of Factors Affecting Audit Delay Dian Efriyenty
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6331

Abstract

ABSTRACTThe current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 2.76) and the significance value is smaller than the ? = 0.05 (0.026 0.05).
Analisis Perbandingan Biaya Penyusutan Aset Biologis Tanaman Kelapa Sawit Dengan Metode Garis Lurus Dan Jumlah Unit fitriani saragih
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5535

Abstract

The purpose of this study is to analyze which method is most appropriate for companies, especially those engaged in plantations and production. This type of research is descriptive type. Based on the problem raised by the researcher, this research is classified as a descriptive study. The results show that the results of the comparison using the unit number method in calculating the depreciation of the biological assets of oil palm plants produce smaller depreciation costs than the straight-line method. The use is more proportional than the actual use of the assets. And there is a higher profit using the number of units method than the straight-line method
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Teuku Radhifan Syauqi
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i2.7801

Abstract

This research aims to test the influence of service, consultation and supervision by the Account Representative on taxpayer compliance The results of regression tests found that partially the service variables, consultation and supervision by the Account Representative have a significant effect on taxpayer compliance, simultaneously service variables, consultation and supervision by the Account Representative have a significant effect on taxpayer compliance. Furthermore, obtained a correlation coefficient (R) value of 0.587 and an Adjusted R Square value of 0.325 indicates that service, consultation and supervision by the Account Representative has an influence on taxpayer compliance of 32.5% and the remaining 67.5% is explained by other factors not included in the study.
Analisis PPh Pasal 21 dan Dampak Perubahan PTKP pada PT Pelabuhan Indonesia I (Persero) Medan Destari Nurlaila Damanik
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i2.7870

Abstract

This research was conducted to find out the imposition of PTKP (Non-Taxable Income) rates used by the company also aimed to analyze the calculation of Income Tax Article 21 applied to PT. Pelabuhan Indonesia I (Persero) Medan and adjusting it to the Tax Law and Regulations on Income Tax Article 21 latest. This research approach is descriptive research while data collection techniques are carried out with documentation studies. The data analysis technique in this study is a descriptive method that is by collecting data in the form of company records or reports related to employee payrolls, analyzing the calculation of Income Tax Article 21 and adjusting to the Tax Law or Tax Regulations in 2019, concluded the results of the study. The results of research conducted on PT. Pelabuhan Indonesia I (Persero) Medan shows that the calculation of Income Tax Article 21 on the salaries of permanent employees is not in accordance with the Regulation of the Minister of Finance No.101 / PMK.010 / 2019 concerning the adjustment of the amount of Non-Taxable Income.

Page 20 of 30 | Total Record : 295

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