Review of Applied Accounting Research (RAAR)最新文献

Pengantar Akuntansi Internasional 国际会计导论

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.16116

Aditya Prasetyanto, Faiz Nur Hidayat, Fiqih Imanul Haq, Ramadhian Yoga Pratama

{"title":"Pengantar Akuntansi Internasional","authors":"Aditya Prasetyanto, Faiz Nur Hidayat, Fiqih Imanul Haq, Ramadhian Yoga Pratama","doi":"10.30595/raar.v3i1.16116","DOIUrl":"https://doi.org/10.30595/raar.v3i1.16116","url":null,"abstract":"Definisi singkat Akuntansi Internasional dapat berkonsentrasi pada dua kata \"Internasional\" dan \"akuntansi\". Yang pertama dapat didefinisikan sebagai \"mengenai atau melibatkan dua atau lebih negara atau kebangsaan\" dan yang terakhir \"proses pencatatan, analisis dan pelaporan informasi keuangan untuk memaksimalkan nilai informasi yang dihasilkan\". Akuntansi internasional hanyalah, “ process of providing useful financial information viewed in a multinational basis”. (S.Lawrence ). Untuk A.Belkaoui, faktor lingkungan baru dari (1) ekonomi global, (2) sistem moneter internasional, (3) perusahaan multinasional dan (4) untuk investasi asing langsung, telah menciptakan lingkungan di mana transaksi bisnis, mereka perilaku, pengukuran dan pengungkapan, mengambil dari yang baru dan berbeda yang membutuhkan subdisiplin akuntansi khusus. Subdisiplin akuntansi adalah akuntansi internasional. Pendekatan ketiga termasuk masalah teknis khusus yang dihadapi oleh perusahaan domestik dan perusahaan multinasional dalam bisnis internasional. Masalah-masalah ini termasuk translasi mata uang asing, konsolidasi akun perusahaan induk dan anak perusahaan asingnya, manajemen risiko valuta asing, akuntansi untuk inflasi luar negeri, evaluasi kinerja anak perusahaan asing dan perpajakan internasional dan masalah harga transfer terkait.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121096480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pertumbuhan Perusahaan dan Reputasi Auditor Terhadap Auditor Switching 审计公司的成长和声誉对转换审计师的影响

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.13939

Bunga Widya Safitri, A. Afifah, Fathio Mulya Firdausy, Nur Afif Yuniato, Bima Cininttya Pratama

引用次数: 0

Pengaruh Cyberloafing Terhadap Kinerja Karyawan Dengan Self Control Sebagai Variable Moderasi 网络化对员工表现的影响，自我控制是温和可变的

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.16939

Nina Adelina, Handoko Bagas Saputro

{"title":"Pengaruh Cyberloafing Terhadap Kinerja Karyawan Dengan Self Control Sebagai Variable Moderasi","authors":"Nina Adelina, Handoko Bagas Saputro","doi":"10.30595/raar.v3i1.16939","DOIUrl":"https://doi.org/10.30595/raar.v3i1.16939","url":null,"abstract":"The term cyberloafing is used to describe the voluntary act of employees using their company's Internet access for non-work-related purposes during working hours. Some examples of cyberloafing behavior by employees are online shopping, browsing, browsing social media, looking for work, sending and receiving personal emails, and downloading files that are not related to work. Cyberloafing has a significant positive effect on employee performance at the Surakarta State Property and Auction Service Office, so it can be concluded that the higher the level of cyberloafing carried out by employees, the better the employee performance, and conversely the lower the level of cyberloafing carried out by employees, the employee's performance will decrease. Self control moderates the relationship between cyberloafing on the performance of employees of the Surakarta State Wealth Service Office and Auction, with a significant negative effect, so it can be concluded that the higher the level of cyberloafing carried out by employees will reduce employee self control thereby reducing employee performance, and vice versa, the lower the level of cyberloafing carried out by employees will increase self-control so that employee performance will also increase.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133334370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Profitabilitas Pada Perusahaan Perdagangan, Jasa Dan Investasi Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 商业、服务和投资盈利分析于2018-2020年在印尼证券交易所注册

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.16798

Totok Susilo Pamuji Nugroho, Ayu Dewi Retnaningrum

{"title":"Analisis Profitabilitas Pada Perusahaan Perdagangan, Jasa Dan Investasi Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020","authors":"Totok Susilo Pamuji Nugroho, Ayu Dewi Retnaningrum","doi":"10.30595/raar.v3i1.16798","DOIUrl":"https://doi.org/10.30595/raar.v3i1.16798","url":null,"abstract":"This study aims to analyze the effect of capital structure, liquidity, cash turnover and sales growth on profitability in trading, service and investment companies listed on the Indonesia Stock Exchange in 2018-2020. This type of research is quantitative. The population in this study are trading, service and investment companies listed on the IDX in 2018-2020. The sample in this study used a purposive sampling method and obtained 20 trading, service and investment companies that match the predetermined criteria. The data analysis technique used is multiple linear regression analysis using the SPSS 22.0 program. The results of this study indicate that the partial calculation of the hypothesis of the capital structure variable has a significant negative effect and sales growth has a significant positive effect on profitability in trading, service and investment companies. The variables of liquidity and cash turnover have no effect on profitability in trading, service and investment companies. The results of the study simultaneously variable capital structure, liquidity, cash turnover and sales growth have a significant effect on profitability. The results of this study also obtained the coefficient of determination (R2) with a value of 0.245 which means that 24.5% of disclosure is explained by the variables between capital structure, liquidity, cash turnover and sales growth, while the remaining 75.5% is explained by other variables outside the model. Keywords: Capital Structure, Liquidity, Cash Turnover, Sales Growth and Profitability.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124173613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Celebrity Endorsement Dan Kualitas Produk Terhadap Minat Beli Konsumen Melalui Brand Image 名人内啡肽和产品质量对消费者形象的影响

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.16911

Wagiyem Wagiyem, Niken Sukma Larasati

{"title":"Pengaruh Celebrity Endorsement Dan Kualitas Produk Terhadap Minat Beli Konsumen Melalui Brand Image","authors":"Wagiyem Wagiyem, Niken Sukma Larasati","doi":"10.30595/raar.v3i1.16911","DOIUrl":"https://doi.org/10.30595/raar.v3i1.16911","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh dukungan celebrity endorsement, kualitas produk, terhadap minat beli konsumen melalui brand image sebagai variabel intervining atau mediasi. Populasi pada penelitian ini adalah pengguna skincare dan bodycare scarlett whitening di kota Purwodadi. Sampel dalam penelitian ini adalah 100 responden dengan teknik pengambilan sampel menggunakan teknik nonprobability sampling yaitu purposive sampling dengan kriteria tertentu. Data diperoleh dengan menyebarkan kuesioner, penilaian menggunakan skala likert dengan interval 1 sampai 5. Alat uji instrumen penelitian yang digunakan dalam penelitian ini adalah uji validitas dan uji reabilitas. Hasil penelitian ini menunjukkan bahwa variabel celebrity endorsement (X1) berpengaruh langsung terhadap brand image (Z), kualitas produk (X2) berpengaruh langsung terhadap brand image (Z), variabel celebrity endorsement (X1) berpengaruh langsung terhadap minat beli (Y), variabel kualitas produk (X2) tidak berpengaruh langsung terhadap minat beli (Y), dan brand image (Z) berpengaruh langsung terhadap minat beli (Y). Hasil uji analisis jalur menunjukkan bahwa celebrity endorsement (X1) tidak berpengaruh secara tidak langsung terhadap minat beli (Y) melalui brand image (Z), dan terdapat pengaruh secara tidak langsung kualitas produk (X2) terhadap minat beli (Y) melalui brand image (Z), sehingga dapat dikatakan bahwa brand image memediasi pengaruh kualitas produk terhadap minat beli.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126286664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Profitabilitas, Likuiditas, Kebijakan Hutang Dan Kebijakan Dividen Terhadap Manajemen Laba 盈利能力、流动性、债务和股利管理政策

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.14326

Ela Amelia, D. Purnama

{"title":"Profitabilitas, Likuiditas, Kebijakan Hutang Dan Kebijakan Dividen Terhadap Manajemen Laba","authors":"Ela Amelia, D. Purnama","doi":"10.30595/raar.v3i1.14326","DOIUrl":"https://doi.org/10.30595/raar.v3i1.14326","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, kebijakan hutang dan kebijakan dividen terhadap manajemen laba secara parsial maupun secara simultan pada perusahaan property real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia pada tahun 2014 - 2019. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi penelitian adalah seluruh perusahaan sektor property real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia sebanyak 82 perusahaan dengan unit analisis laporan keuangan perusahaan property real estate dan konstruksi bangunan. Penentuan Sampel dengan menggunakan purposive sampling sehingga diperoleh sebanyak 20 perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara simultan profitabilitas, likuiditas, kebijakan hutang dan kebijakan dividen berpengaruh positif signifikan terhadap manajemen laba. Secara parsial profitabilitas berpengaruh positif signifikan terhadap manajemen laba, likuiditas berpengaruh negatif signifikan terhadap manajemen laba, kebijakan hutang berpengaruh negatif signifikan terhadap manajemen laba, dan kebijakan dividen berpengaruh negatif signifikan terhadap manajemen laba.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120992492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Penerapan Tax Amnesty (Pengampunan Pajak) Terhadap Penerimaan Pajak (Studi pada Kantor Pelayanan Pajak Bandung Pratama) 税务特赦(税收赦免)应用(万隆初级税务局研究)的影响

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.14281

Sri Rahayu, Ade Imam Muslim

{"title":"Pengaruh Penerapan Tax Amnesty (Pengampunan Pajak) Terhadap Penerimaan Pajak (Studi pada Kantor Pelayanan Pajak Bandung Pratama)","authors":"Sri Rahayu, Ade Imam Muslim","doi":"10.30595/raar.v3i1.14281","DOIUrl":"https://doi.org/10.30595/raar.v3i1.14281","url":null,"abstract":"This study aims to determine how the effect of the Effectiveness of the Implementation of Tax Amnesty on Tax Revenue. The proxies used to measure the Effectiveness of the Implementation of Tax Amnesty are Taxpayer Compliance in Submitting Tax Returns (SPT) and Realization of Tax Receipts during the Tax Amnesty period.The research method used in this research is descriptive and verification method. The population in this study were 17 Tax Service Offices registered at the Regional Office (Kanwil) of the Director General of Taxes (DJP) West Java I with 153 observational data. The sampling technique used in this research is non-probability sampling with purposive sampling method. The data analysis used in this study is incomplete panel data regression analysis (unbalance panel data) using the Eviews 9 program. The results of simultaneous research on taxpayer compliance in submitting tax returns, the effectiveness of tax amnesty has an effect on the dependent variable, namely tax revenue. And partially shows that the Effectiveness of Tax Amnesty has a significant effect on Tax Revenue. Meanwhile, Taxpayer Compliance in Submitting SPT has no significant effect on Tax Revenue.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"345 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115289759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Premi, Klaim, Dan Hasil Investasi Terhadap Laba Perusahaan Asuransi Syariah Di Indonesia Tahun 2016-2021 保险费、索赔和投资收益对伊斯兰保险公司2014 -2021年的利润的影响

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.13014

Liana Zakiyatul Insani, Akhris Fuadatis Sholikha

{"title":"Pengaruh Premi, Klaim, Dan Hasil Investasi Terhadap Laba Perusahaan Asuransi Syariah Di Indonesia Tahun 2016-2021","authors":"Liana Zakiyatul Insani, Akhris Fuadatis Sholikha","doi":"10.30595/raar.v3i1.13014","DOIUrl":"https://doi.org/10.30595/raar.v3i1.13014","url":null,"abstract":"Penelitian ini dilatarbelakangi oleh industri asuransi syariah yang mengalami penurunan laba yang sangat tajam, hingga masalah gagal bayar klaim oleh perusahaan dalam sepuluh tahun terakhir. Laba memiliki peranan yang penting bagi perusahaan karena laba merupakan alat ukur untuk mengukur keberhasilan dalam suatu usaha. Faktor yang mempengaruhi tingkat pertumbuhan laba yaitu penerimaan dan pengeluaran yang diterima dan dikeluarkan oleh perusahaan asuransi yang meliputi premi dan hasil investasi serta klaim. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh premi, klaim dan hasil investasi terhadap laba Perusahaan Asuransi Syariah di Indonesia tahun 2016-2021. Penelitian ini menggunakan metode kuantitatif. Populasi yang digunakan yaitu Perusahaan Asuransi Syariah di Indonesia tahun 2016-2021. Sampel diambil dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 13 Perusahaan Asuransi Syariah di Indonesia. Data yang digunakan merupakan data sekunder dengan metode pengumpulan data menggunakan metode dokumentasi dan studi kepustakaan. Metode analisis data yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial, premi berpengaruh positif dan signifikan terhadap laba, klaim berpengaruh negatif dan signifikan terhadap laba, dan hasil investasi tidak berpengaruh signifikan terhadap laba. Kemudian, variabel premi, klaim, dan hasil investasi secara simultan berpengaruh signifikan terhadap laba Perusahaan Asuransi Syariah di Indonesia tahun 2016- 2021.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127330123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Penerapan Sistem Akuntansi Dasar Pada Usaha Mikro Kecil Dan Menengah Di Desa Beji Kecamatan Pandanarum Banjarnegara

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.16709

G. Z. Ainiyah, K. Permatasari, Nurul Hidayat

引用次数: 0

Analisis Perbandingan Laba Perbankan Syariah Dan Konvensional Sebelum Dan Selama Pandemi Covid-19 Covid-19 大流行之前和期间伊斯兰银行与传统银行利润的比较分析

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI: 10.30595/raar.v3i1.16221

Muhammad Musyafa Bahaudin, Dwi Cahyo Nugroho, S. Santoso

引用次数: 0