CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini

Journal Information
ISSN / EISSN : 2721-2416 / 2721-1819
Published by: FKIP Universitas Riau (10.31258)
Total articles ≅ 49
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Erik Alexander Gani, Yulia Efni, Andewi Rokhmawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 184-204; https://doi.org/10.31258/jc.2.2.184-204

Abstract:
This study aims to analyze the reaction of the capital market to the increase in cigarette excise in Indonesia. This study focuses on cigarette companies listed on the Indonesia Stock Exchange as an increase in excise tax has an impact on the cigarette industry. There are 4 companies that are included in the cigarette industry which are the samples of this study. This study uses an event study to examine the effect of Abnormal Return, Trading Volume Activity and Bid-Ask Spread before and after the increase in excise tax. The findings of this study are that there is no difference in abnormal returns both before and after the announcement of the policy on the increase in cigarette excise in 2020. Other findings indicate that there is no difference in trading volume activity both before and after the announcement of the policy for the increase in cigarette excise in 2020. Other findings indicate that there is no difference in bids. ask spread both before and after the announcement of the 2020 cigarette excise tax increase. Keywords : Abnormal Return, Trading Volume Activity, Bid-Ask Spread and Event Study
Nana Santika, Taufeni Taufik, Devi Savitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 319-338; https://doi.org/10.31258/jc.2.2.319-338

Abstract:
This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.
M. Haykal Daditullah Indrapraja, Restu Agusti, Nanda Fito Mela
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 166-183; https://doi.org/10.31258/jc.2.2.166-183

Abstract:
Fraud is a case that often occurs in various organizations. The goal of this research was to look into and assess organizational characteristics such as leadership style and organizational culture, as well as human factors such as organizational dedication and religiosity, in order to protect the State Civil Apparatus against fraud (ASN).The population in this study is the State Civil Apparatus (ASN) of the Riau Province Government as many as 15,455. Purposive sampling was utilized, with the requirements for ASN being in a post and working for more than two years. Questionnaires were collected by sending questionnaires directly and some were sending questionnaires in the form of a google form. A total of 104 civil servants participated in this study and 100 questionnaires were processed. The results of multiple regression analysis with the help of SPSS 27 show that organizational culture and competence have an effect on ASN fraud in the Riau Provincial Government. However, leadership style and religiosity have no effect on cheating. The results of this study have a contribution to the government in reducing the occurrence of fraud.
Muhammad Fahri Azmi, Yusralaini Yusralaini, Rofika Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 239-258; https://doi.org/10.31258/jc.2.2.239-258

Abstract:
This study aims to see the effect of VACA, VAHU, STVA, and VAIC on financial performance and competitive advantage, as well as the role of competitive advantage in mediating the effect of VACA, VAHU, STVA, and VAIC on financial performance. The population in this study is Islamic commercial banks registered with the financial services authority in 2016-2018. The sample of this research was selected by sampling criteria. Hypothesis testing used in this research is Structural Equation Modeling with Partial Least Square (SEM-PLS) approach and the statistical test tool used is WarpPLS 7.0. The results of this study indicate that VACA has a positive influence on financial performance, VAHU has a negative influence on financial performance while STVA and VAIC do not affect financial performance. Furthermore, this study found that VACA, STVA, and VAIC had a positive effect on competitive advantage and competitive advantage also has a positive effect on financial performance. This research also found that, while VAHU did not affect the competitive advantage that competitive advantage plays a role in mediating the effect of VACA and VAIC on financial performance, whereas competitive advantage does not mediate the effect of VAHU and STVA on financial performance.
Cindy Natalia, Ernie Riswandari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 205-216; https://doi.org/10.31258/jc.2.2.205-216

Abstract:
This study aims to test the influence of E-Filling implementation, tax awareness, and tax sanctions on the compliance of private taxpayers. The population of this research is a private taxpayer who lives in dki Jakarta area who has an NPWP and has used E-Filling. Data in the form of questionnaires disseminated through Google Form and obtained samples used by as many as 100 respondents and processed with Smart PLS 3. The results showed the application of E-Filling system and tax awareness had an effect on the compliance of private taxpayers. While tax sanctions have no effect on the compliance of private taxpayers.
Mela Febri Yanti, Ethika Ethika, Ari Frinola Minovia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 302-318; https://doi.org/10.31258/jc.2.2.302-318

Abstract:
This study aims to examine empirically the differences in auditors and lecturers' perceptions of basic concepts, measurements and environmental accounting disclosures.This research was conducted at Public Accountants registered at the Indonesian Institute of Public Accountants (IAPI) in Padang City and Accounting Educators who hold accountants at State and Private Universities in Padang City. The sample selection was based on convenience sampling method and finally obtained 31 auditors and 31 lecturers who had met the criteria for sampling. The data analysis technique used to test the hypothesis is the Independent Sample t-Test using SPSS version 16 software. The results of this study indicate that there are differences in perceptions between public accountants and educating accountants on the basic concepts of accounting, But according to public accountants and educating accountants, there are no differences in the measurement of environmental accounting and environmental accounting disclosures.
Delfi Agustiawan, Yulia Efni, Gusnardi Gusnardi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 278-301; https://doi.org/10.31258/jc.2.2.278-301

Abstract:
This study is aimed to examine the effect of uniquenss, tangibility and financial flexibility on capital structure and firm value. The population of this study is miscellaneous industry sector from 2015 - 2019. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 33 companies were chosen as the samples of this study. This study used structural equation modeling with partial least square program to test whether the independent variables affect the dependent variables. The results of this study are found that (1) uniqueness has a negative and insignificant effect on capital structure, (2) tangibility has a positive and significant effect on capital structure, (3) financial flexibility has a positive and significant effect on capital structure, (4) uniqueness and tangibility have a positive and significant effect on firm value, whille financial flexibility has a negative and insignificant effect on firm value, (5) tangibility has a positive and significant effect on firm value through capital structure, while uniqueness dan financial flexibility have a negative and insignificant effect on firm value through capital structure, and (6) capital structure has a negative and significant effect on firm value.
Azlin Shakila Putri, Desrir Miftah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 259-277; https://doi.org/10.31258/jc.2.2.259-277

Abstract:
The objective of this study is to analyze the influence of intellectual capital, leverage, profitability and liquidity on firm value. Firm value is measured by price to book value (PBV), leverage is measured by debt to equity ratio (DER), profitability by return on equity (ROE) and liquidity by current ratio (CR). This research method is a quantitative research with sampling using a purpose sampling technique based on predetermined characteristics as many as 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The type of data used is secondary data and the analytical method used is panel data regression using Eviews. The results show that intellectual capital, leverage, profitability have a significant effect on firm value. However, liquidity has no effect on firm value.
Sri Haryani, Julita Julita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 78-93; https://doi.org/10.31258/jc.2.1.78-93

Abstract:
The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.
Syafri Nosit, Yulia Efni, Gusnardi Gusnardi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, Volume 2, pp 59-77; https://doi.org/10.31258/jc.2.1.59-77

Abstract:
This study is aimed to examine the effect of risk business, liquidity, sales growth, non-debt tax shield on capital structure. The population of this study is metal and allied products companies listed in Indonesia Stock Exchange from 2014 - 2018. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 13 companies were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variables. The results of this study is found that risk business and non-debt tax shield on capital structure have a negative an insignificant effect on capital structure, Liquidity and Sales Growth on capital structure have a negative an significant effect on capital structure. The limitations of this study are driven by the variable, year and sample size. Therefore further reseacrh can use other variables and extension other industries could bring the comprehensive results
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