Relevan : Jurnal Riset Akuntansi
type: channel
description: R E L E V A N : Jurnal Riset Akuntansi, p-ISSN 2774-9495 and e-ISSN 2775-1252 is a peer-reviewed and open access journal published twice a year in May and November. R E L E V A N is a scientific journal published by the Faculty of Economics and Business, Pancasila University, Jakarta, Indonesia. R E L E V A N aims to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. This journal is to accommodate the original thoughts of researchers who have never been published and are not in the process of publishing in other publication media and this journal is expected to be a tool for disseminating research, discoveries, and new knowledge. Each volume of published journals has been reviewed by a review team who is an expert in their field to assess the substance of the feasibility and technical writing. Articles that have been accepted and passed will be published in the nearest published issue.
publisher: FEB-UP Press
language: en
publication name: Relevan : Jurnal Riset Akuntansi
issn: 2774-9495
items: TAX AVOIDANCE: AN ANALYSIS OF THE INFLUENCE OF AUDIT COMMITTEE AND AUDIT QUALITY ON TAX AVOIDANCE IN FOOD AND BEVERAGE COMPANIES IN INDONESIA
items: TAX AVOIDANCE : INTERNAL CORPORATE GOVERNANCE, PROFITABILITAS, DAN FINANCIAL STRUCTURE PADA INDUSTRI FARMASI DI BURSA EFEK INDONESIA
items: https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/9408
items: MEMBANDINGKAN SUMBER VOLATILITAS PASAR SAHAM KONVENSIONAL DAN PASAR SAHAM SYARIAH DI INDONESIA
items: PENGARUH PENERAPAN GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
items: PENGARUH MODAL KERJA, LIKUIDITAS, LEVERAGE DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023
items: DETERMINASI KECURANGAN LAPORAN KEUANGAN MELALUI PERSPEKTIF FRAUD HEXAGON PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 20202023
items: PENGARUH DER, DAR DAN SIZE TERHADAP ROA PADAPERUSAHAAN KONSTRUKSI
items: https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/8673
items: CARBON EMISSION DISCLOSURE: ANALISIS TIPE INDUSTRI DANKEPEMILIKAN INSTITUSIONAL PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA
items: PENGARUH METACOGNITION, MOTIVATION, DAN BEHAVIOR TERHADAP KINERJA MAHASISWA SELAMA PERKULIAHAN DARING: STUDI KASUS PADA MAHASISWA AKUNTANSI UNIVERSITAS TRILOGI
items: Pengaruh Kompetensi, Integritas dan Independensi Auditor terhadap Kualitas Audit
items: ANALISIS STRATEGI DALAM PENGELOLAAN USAHA KOPERASI MAHASISWA DI UNIVERSITAS ISLAM NEGERI RADEN MAS SAID SURAKARTA
items: THE INFLUENCE OF GOVERNANCE AND FINANCIAL PERFORMANCE ON FINANCIAL DISTRESS
items: IMPLEMENTASI HASIL AUDIT LAPORAN KEUANGAN DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN (Studi Kasus di PT Astra Graphia Tbk Implementasi Audit Operasional Sistem Online)
items: Analisis Kinerja Keuangan Perusahaan Manufaktur Tercatat di BEI Sebelum dan Selama Pandemi Covid-19
items: THE EFFECT OF UNDERSTANDING TAX REGULATIONS, THE USE OF TECHNOLOGY, TAX PENALTIES, AND EDUCATIONAL BACKGROUND ON THE COMPLIANCE OF UMKM TAXPAYERS IN YOGYAKARTA
items: PENERAPAN AKUNTANSI PERSEDIAAN PITA CUKAI (PSAP 05) PADA KPPBC TMP B PEKANBARU
items: PENGARUH SPT MASA PPN, SURAT TAGIHAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK, INFLASI DAN NILAI TUKAR RUPIAH TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA KUDUS TAHUN 2017 - 2021
items: ANALISIS LAPORAN REALISASI ANGGARAN BELANJA UNTUK MENILAI EFISIENSI KINERJA KEUANGAN PADA KECAMATAN DRAMAGA KABUPATEN BOGOR
items: PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN KINERJA PERUSAHAAN PADA PERUSAHAAN ICT DI JAKARTA
items: https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/5444
items: DETERMINANTS OF THE USE OF ACCOUNTING INFORMATION IN MSMEs IN THE JATIWARINGIN AREA
items: PENGARUH PERTUMBUHAN PERUSAHAAN, KESEMPATAN BERINVESTASI, DAN KONTRAK UTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR CONSUMER GOODS
items: https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/5437
items: PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEPATUHAN TERHADAP OPINI AUDIT PEMERINTAH PUSAT DENGAN REKOMENDASI AUDIT SEBAGAI VARIABEL MODERASI
items: ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN (Z-SCORE) PADA PT. WASKITA KARYA TBK SEBELUM DAN SELAMA PANDEMI COVID-19
items: PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI: PERAN PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS
items: INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH)
items: THE EFFECT OF PROFITABILITY AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR (EMPIRICAL STUDY OF COAL MINING SUB-SECTOR COMPANIES LISTED ON THE IDX IN 2018-2022)

TAX AVOIDANCE: AN ANALYSIS OF THE INFLUENCE OF AUDIT COMMITTEE AND AUDIT QUALITY ON TAX AVOIDANCE IN FOOD AND BEVERAGE COMPANIES IN INDONESIA
type: item
description: One of the problems that remains a challenge in Indonesia's taxation system is the low ratio of tax revenue to gross domestic product. This low tax ratio not only reflects the limited capacity of the state to collect taxes but may also indicate the presence of loopholes for tax avoidance practices, particularly those carried out by business entities. This study aims to examine the influence of the Audit Committee and Audit Quality on Tax Avoidance in the food and beverage sector on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The study population consisted of 95 food and beverage companies, with a purposive sampling method yielding a sample size of 49 companies and 196 data points. Data analysis was conducted using panel data regression analysis with the statistical software EViews. The results of the study indicate that the audit committee partially has a positive effect on tax avoidance, and audit quality partially has a positive effect on tax avoidance. Additionally, the audit committee and audit quality simultaneously have a positive effect on tax avoidance. Overall, this study concludes that the existence and quality of oversight structures in companies, whether through audit committees or external auditors, have not been fully effective in curbing tax avoidance practices. On the contrary, these structures are positively correlated with tax avoidance practices that are legal but aggressive.
subject: Articles
  topic: section
subject: Penghindaran Pajak
  topic: keywords
subject: Komite Audit
  topic: keywords
subject: Kualitas Audit
  topic: keywords
subject: Sektor Makanan dan Minuman
  topic: keywords
subject: Regresi Data Panel
  topic: keywords
creator: Windi Ismiati Ismiati
creator: Sari Mujiani Mujiani
creator: Rianto Rianto
rights: Copyright (c) 2025 Windi Ismiati Ismiati, Sari Mujiani Mujiani, Rianto Rianto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
starting page: 75
ending page: 90
doi: 10.35814/3hhv2915

TAX AVOIDANCE : INTERNAL CORPORATE GOVERNANCE, PROFITABILITAS, DAN FINANCIAL STRUCTURE PADA INDUSTRI FARMASI DI BURSA EFEK INDONESIA
type: item
description: Penelitian yang dilakukan bertujuan untuk menjelaskan dampak internal corporate governance, profitabilitas, dan financial structure atas tindakan tax avoidance. Proksi internal corporate governance terdiri atas komisaris independen dan komite audit, proksi profitabilitas menggunakan tingkat pengembalian aset, dan financial structure menggunakan perbandingan antara liabilitas dengan ekuitas. Tax Avoidance menggunakan pengukuran effective tax rate. Dari 11 industri farmasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022, sebanyak 7 yang memenuhi kriteria sebagai sampel penelitian sesuai purposive sampling. Data penelitian sebanyak 35 diolah menggunakan aplikasi eviews 13, data dianalisis dengan memperhatikan asumsi klasik dan uji pemilihan model. Hasil penelitian ini menjelaskan bahwa komisaris independen tidak berdampak atas tax avoidance, kehadirannya belum optimal dalam mencegah terjadinya tax avoidance. Profitabilitas tidak berdampak atas tax avoidance, hal ini disebabkan laba bersih bukan penyebab utama tindakan tax avoidance. Sedangkan komite audit berdampak atas tax avoidance, komite audit berfungsi sebagai pengendali operasi dan keuangan perusahaan. Kondisi finansial yang ditunjukkan oleh financial structure berdampak atas tindakan tax avoidance, yang secara otomatis berdampak pada tindakan tax avoidance.
subject: Articles
  topic: section
subject: tax avoidance
  topic: keywords
subject: internal corporate governance
  topic: keywords
subject: profitabilitas
  topic: keywords
subject: financial structure
  topic: keywords
creator: Kurnia Heriansyah
creator: Hindradjid Harsono
creator: Indra Satria Satria
creator: Cotoro Mukri
rights: Copyright (c) 2025 Kurnia Heriansyah, Hindradjid Harsono, Indra Satria Satria, Cotoro Mukri https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
starting page: 19
ending page: 34
doi: 10.35814/64xc7x89

https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/9408
type: item
title: THE EFFECT OF LIQUIDITY, PROFITABILITY, AND LEVERAGE ON FINANCIAL DISTRESS WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES IN THE BASIC INDUSTRY AND CHEMICAL SECTORS LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021 -2024
description: This study aims to analyze the effect of liquidity, profitability, and leverage on financial distress, as well as the role of managerial ownership as a moderating variable in this relationship. This study employs a quantitative approach with a causal-comparative design. The population consists of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sample was selected using purposive sampling, with a sample size of 32 companies. Data were analyzed using panel data regression with the assistance of EViews 12 software. The results indicate that liquidity and profitability have a positive effect on financial distress, while leverage has a negative effect on financial distress. Additionally, managerial ownership was found to moderate the relationship by weakening the effect of liquidity on financial distress, but it did not moderate the relationship between profitability and leverage on financial distress.
subject: Articles
  topic: section
subject: Likuiditas
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: Leverage
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Kepemilikan Manajerial
  topic: keywords
creator: Tasya Mega
creator: Basis Gumilarsih
creator: Nelyumna
rights: Copyright (c) 2025 Tasya Mega , Basis Gumilarsih, Nelyumna https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
starting page: 52
ending page: 74
doi: 10.35814/0xrc2579

MEMBANDINGKAN SUMBER VOLATILITAS PASAR SAHAM KONVENSIONAL DAN PASAR SAHAM SYARIAH DI INDONESIA
type: item
description: This study investigates the sources of volatility affecting the performance of Indonesia’s stock market, focusing on both the conventional Jakarta Composite Index (JKSE) and the Sharia-based Jakarta Islamic Index (JII). The analysis considers three groups of potential determinants: (a) global macroeconomic factors, proxied by Brent crude oil prices (BRENT) and gold prices (GOLD); (b) international financial market linkages, represented by the Dow Jones Industrial Average (DJIA); and (c) Indonesia’s domestic fundamentals, proxied by the Rupiah–U.S. dollar exchange rate (USDIDR) and 10-year government bond yields (INDO10). Employing stochastic econometric approaches, including a multibreak structural model and volatility models (ARCH/GARCH), this study utilizes daily data spanning from January 2, 2019, to May 31, 2022. The findings reveal that structural breaks are more frequent in the JKSE than in the JII. Moreover, the persistence of structural breaks in both indices following the declaration of the COVID-19 pandemic indicates that the crisis effects remained unresolved throughout the observation period. Furthermore, domestic fundamentals (USDIDR and INDO10) exert the strongest influence on volatility in both indices, while the significant impact of BRENT and DJIA during certain break periods underscores the importance of global market dynamics.
subject: Articles
  topic: section
subject: Volatilitas
  topic: keywords
subject: Pasar Saham Indonesia
  topic: keywords
subject: Structural Breaks
  topic: keywords
subject: Stabilitas
  topic: keywords
creator: Fikri C Permana
creator: Ahmad Rodoni
rights: Copyright (c) 2025 Fikri C Permana, Ahmad Rodoni https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
starting page: 35
ending page: 51
doi: 10.35814/gncp3e62

PENGARUH PENERAPAN GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
type: item
description: Tujuan dari penelitian ini adalah untuk melihat bagaimana tanggung jawab sosial perusahaan (CSR) dan akuntansi ramah lingkungan berkorelasi dengan keuntungan; good corporate governance (GCG) adalah variabel moderasi. Perusahaan-perusahaan yang bergerak di bidang pertambangan dan terdaftar di Bursa Efek Indonesia (BEI) adalah subjek penelitian dari tahun 2019 hingga 2023. 18 perusahaan memenuhi kriteria yang ditetapkan melalui teknik purposive sampling. Ini menghasilkan total 90 observasi. Data diproses melalui penggunaan regresi linier berganda dan uji moderasi. Hasil penelitian menunjukkan bahwa akuntansi ramah lingkungan tidak memberikan kontribusi terhadap laba, meskipun CSR memiliki dampak yang signifikan. Selain itu, GCG tidak memperkuat hubungan antara akuntansi ramah lingkungan dan laba, tetapi ia dapat meningkatkan dampak CSR terhadap profitabilitas.
subject: Articles
  topic: section
subject: Green Accounting
  topic: keywords
subject: Tanggung Jawab Sosial Perusahaan
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: Tata Kelola Perusahaan
  topic: keywords
creator: Nisrina Nur Mufida
creator: Bambang Haryadi
rights: Copyright (c) 2025 Nisrina Nur Mufida, Bambang Haryadi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
starting page: 1
ending page: 18
doi: 10.35814/p2h32g95

PENGARUH MODAL KERJA, LIKUIDITAS, LEVERAGE DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023
type: item
description: This research aims to provide empirical evidence regarding the effect of working capital, liquidity, Leverage and activity on profitability in health sector companies listed on the Indonesia Stock Exchange. Specifically, working capital is measured by Working Capital Turnover (WCTO), liquidity is measured by Current Ratio (CR), Leverage is measured by Debt to Equity Ratio (DER) and activity is measured by Total Asset Turnover (TATO). The sample selection was carried out using purposive sampling method, based on the criteria that have been determined, a sample of 12 health sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2023 period was obtained. Based on the results of hypothesis testing, it shows that working capital has a significant effect on profitability, liquidity has a significant effect on profitability, Leverage has an effect on profitability, activity has an effect on profitability in health sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023.
subject: Articles
  topic: section
subject: Modal Kerja (WCTO)
  topic: keywords
subject: Likuiditas (CR)
  topic: keywords
subject: Leverage (DER)
  topic: keywords
subject: Aktivitas (TATO)
  topic: keywords
subject: Profitabilitas (ROA)
  topic: keywords
creator: Nurul Chairunnisa
creator: Mira Munira
creator: Basis Gumilarsih Andamari
rights: Copyright (c) 2025 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
starting page: 129
ending page: 144
doi: 10.35814/relevan.v5i2.8727

DETERMINASI KECURANGAN LAPORAN KEUANGAN MELALUI PERSPEKTIF FRAUD HEXAGON PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 20202023
type: item
description: This research aims to analyze the factors that drive Financial Statement Fraud using Fraud Hexagon analysis. This study analyzes stimulus proxied by financial stability, opportunity proxied by ineffective monitoring, rationalization proxied by quality change in auditor, capability proxied by change in director, arrogance proxied by frequent number of CEO's picture, and collusion proxied by political connection towards financial statement fraud. Based on the results of the purposive sampling method, 36 banking sector companies were obtained that met the sample criteria. The analysis method used is panel data logistic regression analysis through the Eviews 12 application. The results showed that frequent number of CEO' picture has an effect on financial statement fraud. While financial stability, ineffective monitoring, change in auditor, change in director and political connection do not affect the potential for financial statement fraud.
subject: Articles
  topic: section
subject: Financial Stability
  topic: keywords
subject: Ineffective Monitoring
  topic: keywords
subject: Change in Auditor
  topic: keywords
subject: Change in Director
  topic: keywords
subject: Frequent Number of CEO's Picture
  topic: keywords
subject: Political Connection
  topic: keywords
subject: Kecurangan Laporan Keuangan
  topic: keywords
creator: Dias Nurjian Anggraini
creator: Widyaningsih Azizah
creator: Ameilia Damayanti
rights: Copyright (c) 2025 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
starting page: 111
ending page: 128
doi: 10.35814/relevan.v5i2.8722

PENGARUH DER, DAR DAN SIZE TERHADAP ROA PADAPERUSAHAAN KONSTRUKSI
type: item
description: This study aims to determine and analyze the Effect of Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Company Size (SIZE) on Return on Asset (ROA) in Construction Companies listed on IDX in 2018-2022. This study is quantitative and is compiled based on data from 12 company samples, which were taken using the purposive sampling method. The analysis used multiple linear regression, simultaneous tests, and partial tests. From the results of the data processing carried out, it was concluded that DER had a negative and significant effect on ROA, DAR had a positive but not significant effect on ROA, SIZE had a negative and significant effect on ROA, and simultaneously DER, DAR, and SIZE had a significant effect on ROA. These variables have an influence value of 27% on ROA, with the other 73% influenced by other variables.
subject: Articles
  topic: section
subject: DER, DAR, SIZE, ROA
  topic: keywords
creator: saprudin saprudin
creator: Abdilah Umar Sulthoni
creator: Sita Dewi
creator: Sofyan Hadi
rights: Copyright (c) 2025 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
starting page: 75
ending page: 90
doi: 10.35814/relevan.v5i2.8717

https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/8673
type: item
title: PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2021-2023)
description: Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual capital dan Stucture Corporate Governance berupa Komite Audit, Dewan Komisaris Independen, dan Governance Committee terhadap pengungkapan Sustainability report pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang telah diaudit. Pendekatan yang dilakukan adalah kuantitatif dengan metode pengumpulan data purposive sampling untuk memperoleh sampel sebanyak 44 perusahaan. Metode yang digunakan adalah regresi data panel dengan model random effect (REM) sebagai model terbaik. Hasil penelitian menunjukkan bahwa Intellectual capital memiliki pengaruh positif dan signifikan terhadap pengungkapan Sustainability report, struktur corporate governance yang diukur dengan Komite Audit menunjukkan pengaruh signifikan terhadap pengungkapan Sustainability report, Dewan Komisaris Independen memiliki pengaruh positif dan signifikan terhadap pengungkapan Sustainability report, dan Governance Committee tidak memiliki pengaruh signifikan terhadap pengungkapan Sustainability report.
subject: Articles
  topic: section
subject: Intellectual Capital
  topic: keywords
subject: Komite Audit
  topic: keywords
subject: Dewan Komisaris Independen
  topic: keywords
subject: Governance Committee
  topic: keywords
subject: Sustainability Report
  topic: keywords
subject: Pengungkapan Keberlanjutan
  topic: keywords
creator: Lisdawati Arifin
creator: Indy Aprillia
creator: Yusnina
rights: Copyright (c) 2025 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
starting page: 91
ending page: 110
doi: 10.35814/relevan.v5i2.8673

CARBON EMISSION DISCLOSURE: ANALISIS TIPE INDUSTRI DANKEPEMILIKAN INSTITUSIONAL PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA
type: item
description: This research aims to determine the influence of type of industry and institutional ownership on carbon emission disclosure among companies listed on the Indonesia Stock Exchange in the mining sector by analyzing their financial and sustainability reports for the period 2021-2023. The sample consists of 23 companies selected using purposive sampling. The data source is secondary data obtained from the official website www.idx.co.id. Data analysis was performed using multiple linear regression with the help of SPSS 26 statistical software. The results indicate that both industry type and institutional ownership have a significant positive effect on carbon emission disclosure. This means that as the disclosure of environmental costs increases, the realization of carbon emissions disclosure becomes more optimal, and as institutional ownership increases, the realization of carbon emissions disclosure also becomes more optimal.
subject: Articles
  topic: section
subject: Carbon Emission Disclosure
  topic: keywords
subject: Tipe Industri
  topic: keywords
subject: Kepemilikan Institusional
  topic: keywords
creator: Rita Eka Sari
creator: Sari Mujiani
creator: Efrinal
rights: Copyright (c) 2025 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
starting page: 60
ending page: 74
doi: 10.35814/relevan.v5i2.7768

PENGARUH METACOGNITION, MOTIVATION, DAN BEHAVIOR TERHADAP KINERJA MAHASISWA SELAMA PERKULIAHAN DARING: STUDI KASUS PADA MAHASISWA AKUNTANSI UNIVERSITAS TRILOGI
type: item
description: This study investigates the impact of metacognition, motivation, and behavior on the performance of accounting students during online learning at Universitas Trilogi Jakarta amidst the COVID-19 pandemic. The subjects of this research were accounting students at trilogi university. Primary data were collected through a questionnaire distributed via Google Forms. The sampling technique used was purposive sampling with the Slovin formula and a precision level of 10%, with a sample size of 80 respondents. The analysis was conducted using Structural Equation Modeling (SEM) with the assistance of Partial Least Squares (PLS) for data interpretation. The findings indicate that metacognition and motivation do not significantly affect the performance of accounting students at Universitas Trilogi, while the behavior variable shows that they have a positive influence on the performance of accounting students at Trilogy University, so it can be said that accounting students at Trilogy University have good behavior or behavior patterns that can affect academic performance.
subject: Articles
  topic: section
subject: Metacognition, Motivation, Behavior, Accounting Student Performance, Covid 19
  topic: keywords
creator: Anisha Noviola
creator: Ludwina Harahap
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-11-30
publication date: 2024-11-30
starting page: 43
ending page: 59
doi: 10.35814/relevan.v5i1.7776

Pengaruh Kompetensi, Integritas dan Independensi Auditor terhadap Kualitas Audit
type: item
description: Tujuan penelitan ini adalah untuk mengetahui 1) pengaruh kompetensi terhadap kualitas audit, 2) pengaruh integritas terhadap kualitas audit, dan 3) pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilaksanakan pada Kantor Akuntan Publik Kota Jakarta Selatan. Penelitian ini menggunakan metode penelitian kuntitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer melalui kuesiner dan data sekunder seperti laporan/dokumen peneliti terdahulu. Teknik analisis data yang digunakan adalah statistik deskriptif, uji prasyarat analisis (normalitas, multikolinearitas, heterokedastisitas) dan uji hipotesis (uji t dan koefisien determinasi). Hasil penelitian ini menunjukkan 1) Terdapat pengaruh kompetensi terhadap kualitas audit, hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 2) Terdapat pengaruh integritas terhadap kualitas audit sebesar hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 3) Terdapat pengaruh independensi auditor terhadap kualitas audit hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,018 < 0,05), dan 4) Terdapat pengaruh kompetensi, integritas dan independensi auditor terhadap kualitas audit sebesar 62% dan sisanya sebesar 38% ditentukan oleh faktor lain yang bukan menjadi variabel dalam penelitian ini. Kata Kunci: Kompetensi, Integritas, Independensi Auditor, Kualitas Audit ABSTRACT This study aims to determine 1) the influence of competency on audit quality, 2) the influence of integrity on audit quality, and 3) the influence of auditor independence on audit quality. This research was conducted at the South Jakarta City Public Accounting Office. This research uses quantitative research methods. The data sources used in this research are primary data through questionnaires and secondary data such as reports/documents from previous researchers. The data analysis techniques used are descriptive statistics, analysis prerequisite tests (normali…
subject: Articles
  topic: section
creator: Fadhil Muhammad
creator: Indra Satria
creator: Tri Astuti
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-11-28
publication date: 2024-11-28
starting page: 32
ending page: 42
doi: 10.35814/relevan.v5i1.7703

ANALISIS STRATEGI DALAM PENGELOLAAN USAHA KOPERASI MAHASISWA DI UNIVERSITAS ISLAM NEGERI RADEN MAS SAID SURAKARTA
type: item
description: Abstract Student cooperatives are student activity units engaged in business in which there are various activities consisting of various fields that require management or management. Therefore, this article discusses how to manage a business through a student activity unit, namely KOPMA at Raden Mas Said State Islamic University Surakarta. The research method used is qualitative, namely the direct survey method and experiments, because the institution under study is a campus institution or student activity unit. The data source used from this research is conducting interviews with several members and students who are included in the student cooperative institution. then for this research data analysis technique such as through observation, interviews, and direct surveys. The results showed that KOPMA collaborated with several producers and founders in developing its business. KOPMA has various different fields of business, one of which is the most important business in the field of PSDA, because it has a goal of developing member resources and has a connection from one field to another. To hone the skills of members, KOPMA has a work project by holding training seminars in the field of entrepreneurship or the like according to the needs of KOPMA itself. Keywords: Management, Student Cooperatives, and Resources
subject: Articles
  topic: section
subject: Management, Student Cooperatives, and Resources
  topic: keywords
creator: rizqi pradana
creator: Meilin Nur Ningtyas Widia Ningrum
creator: Faqih Hilmi Muntaha Muntaha
creator: Ilham Ramadhani Ramadhani
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-11-26
publication date: 2024-11-26
starting page: 25
ending page: 31
doi: 10.35814/relevan.v5i1.6004

THE INFLUENCE OF GOVERNANCE AND FINANCIAL PERFORMANCE ON FINANCIAL DISTRESS
type: item
description: This study aims to analyze about the effect of profitability, leverage, firm size, institutional ownership, and the proportion of independent commissioners to financial distress conditions. This study took samples from manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022. The selection of samples in this study used purposive sampling. Based on determined criteria obtained a sample of 48 companies so that the observation data amounted to 144. The analysis method in this study used descriptive statistical analysis and logistic regression analysis. The tool for this study used SPSS 29 software. The results from this study show that profitability, leverage, and the proportion of independent commissioners have a significant effect on financial distress conditions, while firm size and institutional ownership do not have a significant effect on financial distress conditions. Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress
subject: Articles
  topic: section
subject: Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress
  topic: keywords
creator: Megita Dhisianti Megita Dhisianti
creator: Lailah Fujianti
creator: Mira Munira
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-11-25
publication date: 2024-11-25
starting page: 9
ending page: 24
doi: 10.35814/relevan.v5i1.6504

IMPLEMENTASI HASIL AUDIT LAPORAN KEUANGAN DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN (Studi Kasus di PT Astra Graphia Tbk Implementasi Audit Operasional Sistem Online)
type: item
description: With the growing development of a company, the problems faced by the company also increase. The limitations of a leader in controlling and supervising the company's activities require the leader to delegate some authority to his subordinates. Therefore, leaders need a tool that can assess and evaluate company activities. The tool that can be used for this purpose is the implementation of operational audits. By conducting an operational audit, the company hopes to improve the efficiency and effectiveness of the part being audited. Based on the problems above, the authors conducted research at PT Astra Graphia Tbk, which is engaged in information technology and focuses on printing and digital services business activities. This research uses a descriptive method with a qualitative approach. Primary data is obtained from data collection, and secondary data is obtained from literature, books, and company documents. Keywords: Audit, Financial Statements, Sales Efficiency and Effectiveness
subject: Articles
  topic: section
subject: manajemen
  topic: keywords
subject: akuntansi dan keuangan
  topic: keywords
subject: jurnal akuntansi
  topic: keywords
subject: jurnal keuangan
  topic: keywords
creator: Maria Vanina Vanina
creator: Firstianty Wahyuhening Fibriany
creator: Darma Wijaya
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-11-25
publication date: 2024-11-25
starting page: 1
ending page: 8
doi: 10.35814/relevan.v5i1.5685

Analisis Kinerja Keuangan Perusahaan Manufaktur Tercatat di BEI Sebelum dan Selama Pandemi Covid-19
type: item
description: The objective of this research is to evaluate potential changes in the profitability, liquidity, and solvency ratios during the pre-Covid-19 period compared to the Covid-19 period. Only the firms in the food and beverage sector that are currently listed on the IDX will be taken into account for inclusion in this study. The phrase "purposeful sampling" refers to the method used for selecting samples in a deliberate manner. The present research encompasses a cohort of 17 distinct organizations, with an observation period spanning three years and a sample size consisting of 51 persons. Financial ratios are a commonly used approach in the examination of financial performance These ratios will be tested with Return on Equity, Current Ratio, and Debt to Equity Ratio. The present study included doing descriptive statistical analysis, testing for normality, and performing a paired sample t-test using Eviews 12 software. The results of the analysis suggest that (1) there is no significant difference in the profitability ratio between the period before and the period during COVID-19, (2) there is no significant difference in the liquidity ratio between the period before and during COVID-19, (3) and there is no significant difference in the solvency ratio between the period before and during COVID-19.
subject: Articles
  topic: section
subject: Covid-19 Pandemic, Financial Performance, Profitability, Liquidity, Solvency
  topic: keywords
creator: Cindy Anindya Damayanti
creator: Endang Etty Merawati
creator: Nelyumna
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-05-31
publication date: 2024-05-31
starting page: 129
ending page: 140
doi: 10.35814/relevan.v4i2.5528

THE EFFECT OF UNDERSTANDING TAX REGULATIONS, THE USE OF TECHNOLOGY, TAX PENALTIES, AND EDUCATIONAL BACKGROUND ON THE COMPLIANCE OF UMKM TAXPAYERS IN YOGYAKARTA
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The majority of respondents in this study are business actors in the food and beverage sector. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta
subject: Articles
  topic: section
creator: R. Andro Zylio Nugraha
creator: Arief Nurrahman
creator: Agatha Saputri
creator: Caesar Rosyad Achmadi
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-05-30
publication date: 2024-05-30
starting page: 118
ending page: 128
doi: 10.35814/relevan.v4i2.6667

PENERAPAN AKUNTANSI PERSEDIAAN PITA CUKAI (PSAP 05) PADA KPPBC TMP B PEKANBARU
type: item
description: The research was conducted to analyze the implementation of excise stamp inventory accounting and compare government accounting standards regarding excise stamps (PSAP 05) with the implementation carried out by KPPBC TMP B Pekanbaru. The research method used is a qualitative approach, namely literature study, observation, and interview. The conclusion of the research is that in general the practice of classifying, recognizing, measuring, recording, presenting and disclosing inventory accounting refers to applicable regulations. However, the management of excise stamp transactions should be simplified and there needs to be integration of information systems so that business processes can be faster and more efficient and transaction recording can be carried out simultaneously using the perpetual method in accordance with applicable regulations.
subject: Articles
  topic: section
subject: excise stamps
  topic: keywords
subject: perpetual
  topic: keywords
subject: inventory
  topic: keywords
subject: accounting
  topic: keywords
creator: Abdel Renza
creator: Deni Herdiyana
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-05-30
publication date: 2024-05-30
starting page: 102
ending page: 117
doi: 10.35814/relevan.v4i2.6475

PENGARUH SPT MASA PPN, SURAT TAGIHAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK, INFLASI DAN NILAI TUKAR RUPIAH TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA KUDUS TAHUN 2017 - 2021
type: item
description: Taxes are government revenues which are generally used to finance all government activities. Taxes are also a measure of a country's economic success. Value Added Tax (VAT) is a tax obligation by every buyer for the added value of goods and/or services carried out by taxable entrepreneurs. This research aims to examine the influence of VAT SPT, tax invoices, number of taxable entrepreneurs, inflation, and the rupiah exchange rate on value added tax revenues. This research data comes from KPP Pratama Kudus for 2017-2021. The sampling technique used in this research was a saturated sampling technique of 47 samples. The data analysis method in this research is multiple linear regression analysis. The results of this research show that VAT SPT, tax bills, number of taxable entrepreneurs, inflation and the rupiah exchange rate have no effect on value added tax revenues.
subject: Articles
  topic: section
subject: SPT Masa PPN, Surat Tagihan Pajak, Jumlah Pengusaha Kena Pajak, Inflasi, Nilai Tukar Rupiah, Penerimaan Pajak Pertambahan Nilai
  topic: keywords
creator: A'yunin Niamiyah
creator: Nita Andriyani Budiman
creator: Alfiyani Nur Hidayanti
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi
date: 2024-05-27
publication date: 2024-05-27
starting page: 86
ending page: 101
doi: 10.35814/relevan.v4i2.6641

ANALISIS LAPORAN REALISASI ANGGARAN BELANJA UNTUK MENILAI EFISIENSI KINERJA KEUANGAN PADA KECAMATAN DRAMAGA KABUPATEN BOGOR
type: item
description: Budget realization report is very important for an agency or institution, Budget report has a function to find out how the financial condition of a company or institution. The purpose of this study is to analyze how efficient the financial performance of Dramaga District, Bogor Regency through the 2018-2022 Budget Realization Report. The Budget Implementation Report provides an overview of the economic resources managed by local governments and their allocation and use, showing a budget and performance in the reporting period. The method used in this study is quantitative descriptive using the calculation of efficiency ratios. The results showed that the level of shopping efficiency at the Dramaga District Office obtained an average of 93.75% which was included in the inefficient category, this occurs due to the waste of budget because performance-oriented budgeting is not based on needs and considerations alone but also based on predetermined goals where the implementation is focused on efficiency.
subject: Articles
  topic: section
subject: Budget Realization, Performance, and Efficiency
  topic: keywords
creator: Dwi Putri Ramahadiyanti
creator: Lailah Fujianti
creator: Ameilia Damayanti
rights: Copyright (c) 2024 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-05-21
publication date: 2024-05-21
starting page: 79
ending page: 85
doi: 10.35814/relevan.v4i2.6505

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN KINERJA PERUSAHAAN PADA PERUSAHAAN ICT DI JAKARTA
type: item
description: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh system pengendalian manajemen yang mencakup pengendalian hasil, pengendalian tindakan, pengendalian personel dan pengendalian budaya terhadap kinerja perusahaan. Teknik pengumpulan data pada penelitian ini dilakukan dengan observasi, dokumentasi, dan penyebaran kuesioner yang dilakukan pada dua perusahaan yang bergerak di bidang ICT (Information Communication & Technology) di Jakarta, yaitu PT Indonesia Comnets Plus dan PT Intikom Berlian Mustika dengan total responden sebanyak 100 responden. Penelitian ini menggunakan metode analisis deskriptif dan analisis verifikatif untuk menguji hipotesis dan model struktural dengan program SmartPLS versi 3.3.3. Hasil penelitian menunjukkan bahwa pengendalian hasil tidak memiliki pengaruh terhadap kinerja perusahaan, sedangkan pengendalian tindakan, pengendalian personel, serta pengendalian budaya berpengaruh positif terhadap kinerja perusahaan ICT di Jakarta.
subject: Articles
  topic: section
subject: Sistem Pengendalian Manajemen, Kinerja Perusahaan.
  topic: keywords
creator: Tasya Andriani
creator: Lely Dahlia
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi
date: 2023-11-30
publication date: 2023-11-30
starting page: 62
ending page: 78
doi: 10.35814/relevan.v4i1.5840

https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/5444
type: item
title: PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Indeks Saham Sri Kehati yang Tercatat di Bursa Efek Indonesia Tahun 2017-2021)
description: This study aims to determine the effect of disclosure of sustainability reports, leverage, and growth opportunities on company profitability (ROA). The sample used is a company with the Indonesian Biodiversity Sustainable and Responsible Investment (SRI) stock index (KEHATI) for the 2017-2021 research period. The sample selection technique uses a purposive sampling method so that 9 samples of companies are obtained and the type of data used is secondary data taken from the Indonesia Stock Exchange. The analytical method uses multiple linear regression using the Eviews-12 program. The results of the study show that environmental performance, economic performance, social performance in sustainability reports, and growth opportunities have no effect on profitability (ROA proxy). Meanwhile, leverage has a significant negative effect on profitability (ROA proxy). And the results of the determinant value (R2) in this study amounted to 57.98%, meaning that sustainability reports, leverage, and growth opportunities contributed 57.98% to profitability (ROA proxy) and the remaining 42.08% was explained by other variables not used in this study.
subject: Articles
  topic: section
subject: Keyword: Sustainability Report (SR), Leverage, Growth Opportunity, profitability
  topic: keywords
creator: Egilia Siarsyah Herditami
creator: Yetty Murni
creator: Tri Astuti
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi
date: 2023-11-29
publication date: 2023-11-29
starting page: 45
ending page: 61
doi: 10.35814/relevan.v4i1.5444

DETERMINANTS OF THE USE OF ACCOUNTING INFORMATION IN MSMEs IN THE JATIWARINGIN AREA
type: item
description: The purpose of establishing a business is for the long term if it is supported in an inclusive manner, achieving the goals of the parties involved in the business activities. This is where the role of the accounting system is needed in a business, the role of accounting includes as a tool for calculating and interpreting financial activities. This study aims to analyze the influence of accounting knowledge, entrepreneurial spirit and educational background on the use of accounting information in business decision making. This research is carried out on the community of MSME actors in the RW 05 Pangkalan Jati V area. This study used a sample of 114 respondents using the simple random sampling method, with a measurement scale using a likert scale. Thedata analysis used is a partial regression analysis processed with the SmartPLS version 3.0 program. The results showed that accounting knowledge, entrepreneurial spirit and educational background had a significant positive effect on business decision making. It states that, in fact, accounting knowledge is very important in decision making when entrepreneurship, because an entrepreneur must be able to record company financial transactions and separate between capital for the company and personal money. And someone who has a high entrepreneurial spirit tends to always try to develop their business, make new innovations and will use accounting information to see how the business is developing. Likewise, with the background of education, if you have a higher education, the better it will be in business decision making.
subject: Articles
  topic: section
subject: Accounting Information;
  topic: keywords
subject: Accounting Knowledge;
  topic: keywords
subject: Entrepreneurial Spirit;
  topic: keywords
subject: Educational Background;
  topic: keywords
creator: Sari Mujiani
creator: Yunita Ariyani
creator: Moch. Abbdurrosyid
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi
date: 2023-11-28
publication date: 2023-11-28
starting page: 34
ending page: 44
doi: 10.35814/relevan.v4i1.5838

PENGARUH PERTUMBUHAN PERUSAHAAN, KESEMPATAN BERINVESTASI, DAN KONTRAK UTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR CONSUMER GOODS
type: item
description: The failure to implement accounting conservatism in financial reporting might give rise to various fraudulent acts that possess the capacity to inflict substantial harm upon the firm. The primary aim of this research is to investigate the factors that may impact the adoption of accounting conservatism in a corporation's annual financial reporting. This study investigates the variables of company growth, investment opportunity, and debt covenant. The study's sample consists of manufacturing businesses that operate within the consumer goods industry sector and are publicly listed on the Indonesia Stock Exchange (IDX). The study employed a purposive selection technique to choose a sample of 15 manufacturing companies operating in the consumer products industry, specifically within the food and beverage subsector. These companies were selected from the list of companies listed on the Indonesia Stock Exchange over the time span of 2018-2021. The data processing in this study was helped by employing SPSS version 27.0 software. The results of this study suggest a significant influence of company growth and investment opportunity on the adoption of accounting conservatism. On the contrary, debt covenant do not have a significant impact on the degree of accounting conservatism.
subject: Articles
  topic: section
subject: Growth, Investment Opportunity, Laverage, Accounting Conservatism
  topic: keywords
creator: Adhiasa Pramudya
creator: Amelia Oktrivina DS
creator: Nelyumna Nelyumna
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi
date: 2023-11-27
publication date: 2023-11-27
starting page: 17
ending page: 33
doi: 10.35814/relevan.v4i1.5620

https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/5437
type: item
title: PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, DAN KEBIJAKAN PENDANAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2
description: The company value is the market value that generates prosperity for shareholders if the company’s share price rises. This study aims to analyze the effect of managerial ownership, institutional ownership, disclosure of social responsibility, and funding policies on firm value. The research object used is non-cyclical consumer sector companies listed on Indonesia Stock Exchange (IDX) for the 2017-2021 period. In this study using a purposive sampling technique sampling method. There are 86 samples of this research data. The technique used is panel data regression using the Eviews 10 analysis tool. The managerial ownership and funding policies have an effect on firm value while institutional ownership and disclosure of social responsibility have no effect on firm value.
subject: Articles
  topic: section
subject: Managerial Ownership
  topic: keywords
subject: Kepemilikan Institusional
  topic: keywords
subject: Disclosure of Social Responsibility
  topic: keywords
subject: Funding Policies
  topic: keywords
subject: Corporate Value
  topic: keywords
creator: Fitri Ardian Ningsih
creator: Sri Mulyani
creator: Naila Rizki Salisa
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2023-11-27
publication date: 2023-11-27
starting page: 1
ending page: 16
doi: 10.35814/relevan.v4i1.5437

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEPATUHAN TERHADAP OPINI AUDIT PEMERINTAH PUSAT DENGAN REKOMENDASI AUDIT SEBAGAI VARIABEL MODERASI
type: item
description: This study aims to determine the effect of internal control system, compliance with variable moderating follow-up recommendation on audit opinion. The sample used in this study to a central government on the semester examination results overview,inspection report, and follow up recommendation in the 2018-2020 with 88 sample central government using sampling design method. The independent variable is internal control system and compliance. The dependent variable is the audit opinion. While the moderating variable, follow up recommendations. The result of the tests indicated that (1) internal control system has significant effect on audit opinion. (2) compliance has no significant effect on audit opinion. (3) follow-up recommendation has significant effect on audit opinion. (4) follow-up recommendation as a moderating variable able to moderate the effect of internal control system and audit opnion. (5) follow-up recommedation as a moderating variable not able to moderate the effect of compliance on audit opnion.. Key Words : internal control system, compliance, follow-up recommendation, audit opinion ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal, kepatuhan dengan variabel moderating tindak lanjut rekomendasi terhadap opini audit. Sampel dalam penelitian ini adalah pemerintah pusat yang terdapat di Ikhtisar Hasil Pemeriksaan Semester, Laporan Hasil Pemeriksaan, dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan pada tahun 2018-2020 dengan 88 pemerintah pusat sampel yang menggunakan metode sampling design. Variabel independen penelitian ini adalah Sistem Pengendalian Internal dan kepatuhan. Variabel dependen dalam penelitian ini adalah Opini Audit. Sementara variabel moderating dalam penelitian ini adalah Tindak Lanjut Rekomendasi Audit Hasil dari penelitian ini diperoleh bahwa (1) sistem pengandalian internal berpengaruh terhadap opini audit. (2) kepatuhan tidak berpengaruh terhadap opini audit. (3) tindak lanjut rekomendasi berpenga…
subject: Articles
  topic: section
subject: Sistem Pengendalian Internal
  topic: keywords
subject: Kepatuhan
  topic: keywords
subject: Opini Audit
  topic: keywords
subject: Tindak Lanjut Rekomendasi Audit
  topic: keywords
creator: Muhammad Yusuf
creator: Nita Gustiana
rights: Copyright (c) 2022 RELEVAN : Jurnal Riset Akuntansi
date: 2022-11-28
publication date: 2022-11-28
starting page: 56
ending page: 64
doi: 10.35814/relevan.v3i1.4147

ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN (Z-SCORE) PADA PT. WASKITA KARYA TBK SEBELUM DAN SELAMA PANDEMI COVID-19
type: item
description: Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan prediksi financial distress dengan menggunakan metode Altman Z-score pada PT. Waskita Karya Tbk sebelum dan selama pandemi Covid-19. Jenis penelitian deskriptif kuantitatif. Populasi yang digunakan adalah laporan keuangan PT. Waskita Karya Tbk yang diakses melalui website www.idx.co.id.. Sampel penelitian ini adalah laporan keuangan tahun 2016 – 2021. Teknik analisis yang digunakan adalah metode Altman Z-score Modifikasi yang terdiri 5 komponen rasio yaitu, Working capital to total aset (X1), Retained Earning to total aset (X2), Earning before interest and tax to total aset (X3), dan Book value of equity to Book value of total liablities (X4). Hasil penelitian ini menunjukkan bahwa terdapat perbedaan analisis prediksi financial distresssebelum dan selama pandemi Covid-19. Secara rata-rata nilai Altman Z-score sebelum pandemi Covid-19 PT. Waskita Karya Tbk adalah sebesar 1,40 kategori grey area kemudian selama pandemi Covid-19 menurun menjadi sebesar 0,04 kategori financial distress. Dapat disimpulkan bahwa secara keseluruhan selama pandemi Covid-19, PT. Waskita Karya sudah mengalami financial distress namun secara perhitungan rasio sudah kembali membaik pada triwulan IV 2021 menjadi grey area.
subject: Articles
  topic: section
creator: Husniyyatun Nida
creator: Muyassaroh najib
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2023-05-30
publication date: 2023-05-30
starting page: 118
ending page: 130
doi: 10.35814/relevan.v3i2.4945

PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI: PERAN PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS
type: item
description: The purpose of this study is to ascertain how company growth, leverage, and liquidity will affect profitability in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for 2018 to 2021. The variables in this study use the analysis of company growth, leverage, liquidity, and probability ratio (ROA). The data used is secondary data information from publicly available annual financial reports. The sample of this study consisted of 17 companies out of a total of 68 samples using purposive sampling technique. For data processing using views 12 software using panel data regression analysis, classical assumption test, and hypothesis testing as data testing methods. The results showed that company growth has no effect on probability, while leverage has an influence on it, as well as liquidity has an influence on profitability.
subject: Articles
  topic: section
subject: Pertumbuhan Perusahaan, Leverage, likuiditas, Profitabilitas (ROA)
  topic: keywords
creator: Falah Arnori Adha
creator: Hotman Fredy
creator: Herlan
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2023-05-30
publication date: 2023-05-30
starting page: 107
ending page: 117
doi: 10.35814/relevan.v3i2.4959

INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH)
type: item
description: The main purpose of this study is to see the impact of the covid-19 pandemic ant the utilization of the final income tax facility borne by the government on MSMEs in Bogor Regency. The population of this study is MSMEs that receive a final income tax facility of 0,5% in PP 23/2018 which is borne by the government. The sampling technique was purposive sampling which resulted in sample of 58 SMEs in Bogor Regency. This study uses a qualitative method. This study proves that MSME actors have not fully obtained and utilized tax incentives for MSMEs due to a lack of understanding of actors related to taxation.
subject: Articles
  topic: section
subject: intensif pajak
  topic: keywords
subject: UMKM
  topic: keywords
creator: Tryas Chasbiandani
creator: Shinta Budi Astuti
creator: Ameilia Damayanti
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2023-05-30
publication date: 2023-05-30
starting page: 99
ending page: 106
doi: 10.35814/relevan.v3i2.4927

THE EFFECT OF PROFITABILITY AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR (EMPIRICAL STUDY OF COAL MINING SUB-SECTOR COMPANIES LISTED ON THE IDX IN 2018-2022)
type: item
description: This study aims to provide empirical evidence regarding the effect of profitability and intangible assets on transfer pricing behavior in coal mining sub-sector companies in Indonesia. The population in this study includes coal mining sub-sector companies listed on the IDX from 2018 to 2022. Determination of the sample using the purposive sampling method with the final total sample being 18 companies. The research method used is descriptive quantitative and the data analysis method is multiple regression analysis with panel data. The results showed that profitability has a negative effect on transfer pricing behavior. Companies with high profitability tend not to practice transfer pricing. Other results show that the value of intangible assets has no effect on transfer pricing behavior.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Intangible Assets
  topic: keywords
subject: Transfer Pricing Behavior
  topic: keywords
creator: Yesa Amanda Putri
creator: Ina Iskandar
creator: Agustine Dwianika
rights: Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2023-05-30
publication date: 2023-05-30
starting page: 65
ending page: 75
doi: 10.35814/relevan.v3i2.4947