RELEVAN : Jurnal Riset Akuntansi最新文献

{"title":"KINERJA ARUS KAS PERUSAHAAN SEKTOR TRANSPORTASI DALAM MASA PENGENDALIAN PANDEMI COVID-19","authors":"Indra Satria, Cotoro Mukri, Achmad Djamil","doi":"10.35814/relevan.v3i1.4025","DOIUrl":"https://doi.org/10.35814/relevan.v3i1.4025","url":null,"abstract":"Abstract \u0000Indonesia's transportation sector experienced the worst conditions during the Covid-19 pandemic in 2020. Along with the recovery of economic conditions through the Covid-19 pandemic control policy in 2021, this study was conducted to evaluate the performance of transportation sector companies during the Covid-19 pandemic control period. the. Performance appraisal is carried out according to the cash flow ratio analysis method. Purposive sampling method was determined in determining the selected companies for research. The results show that the cash flow performance of transportation sector companies has increased in terms of liquidity and solvency. On the other hand, the efficiency level has decreased. \u0000  \u0000Keywords: Cash Flow Performance","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130426797","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}

{"title":"PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEPATUHAN TERHADAP OPINI AUDIT PEMERINTAH PUSAT DENGAN REKOMENDASI AUDIT SEBAGAI VARIABEL MODERASI","authors":"Muhammd.yusuf Yusuf","doi":"10.35814/relevan.v3i1.4147","DOIUrl":"https://doi.org/10.35814/relevan.v3i1.4147","url":null,"abstract":"ABSTRACT \u0000  \u0000This 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.. \u0000Key Words : internal control system, compliance, follow-up recommendation, audit opinion \u0000ABSTRAK \u0000  \u0000Penelitian 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 berpengaruh terhadap opini audit. (4) tindak lanjut rekomendasi audit dapat memoderasi pengaruh sistem pengendalian internal dan opini audit. (5) tindak lanjut rekomendasi audit tidak dapat memoderasi kepatuhan dan opini audit. \u0000Kata Kunci : Sistem Pengendalian Internal, Kepatuhan, Opini Audit, Tindak Lanjut Rekomendasi Audit","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129815521","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}

{"title":"ANALISIS KINERJA PERBANKAN SYARIAH DI INDONESIA MENGGUNAKAN KONSEP SHARIAH MAQASHID INDEX","authors":"Mira Munira, Shinta Budi Astuti, Ameilia Damayanti","doi":"10.35814/relevan.v3i1.4008","DOIUrl":"https://doi.org/10.35814/relevan.v3i1.4008","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis kinerja berdasarkan konsep Maqashid Syariah dengan menggunakan Nilai SMI (Shariah Maqashid Index). Penelitian ini menggunakan data dari laporan keuangan dan laporan tahunan yang disediakan oleh masing-masing sampel Bank Syariah. Seluruh sampel terdiri dari 6 Bank Umum Syariah di Indonesia selama periode lima tahun (2016-2020). Metode analisis dalam penelitian ini adalah Uji Deskriptif. Berdasarkan hasil penelitian dapat disimpulkan bahwa peringkat kinerja tertinggi perbankan syariah di Indonesia diraih oleh BTPN Syariah.","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114505214","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}

{"title":"PENGARUH OPINI AUDIT, PERGANTIAN AUDITOR, AKTIVITAS PERSEDIAAN, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)","authors":"Rena Zahirah, Zumratul Meini","doi":"10.35814/relevan.v3i1.4206","DOIUrl":"https://doi.org/10.35814/relevan.v3i1.4206","url":null,"abstract":"This study aims to obtain empirical evidence of the effect of audit opinion, auditor turnover, inventory activity, and the covid 19 pandemic on audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. With predetermined criteria, the number of samples used is 32 companies with a total of 160 company-year observations. This research is novel by considering the COVID-19 pandemic as one of the factors that causes companies to experience audit delays in their financial reporting. The results show that audit opinion has no effect on audit delay, auditor turnover has a positive effect on audit delay, inventory activity has a negative effect on audit delay, and the COVID-19 pandemic has a positive effect on audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesian stock exchange. (IDX) 2016-2020 period \u0000Keywords: Audit Delay, Audit Opinion, Auditor Switching, Inventory Activities, Covid-19 Pandemic","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125881316","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}

{"title":"ANALISIS PENGENDALIAN INTERNAL TERHADAP PIUTANG LEASE: STUDI KASUS PADA PERUSAHAAN PEMBIAYAAN PT. FIF","authors":"Dian Oktaviani, Ludwina Harahap","doi":"10.35814/relevan.v3i1.4200","DOIUrl":"https://doi.org/10.35814/relevan.v3i1.4200","url":null,"abstract":"Abstract \u0000The implementation of internal control system might help the company to achieve its goals effectively, efficiently and compliance. Effective internal controls might also give assurance to shareholders, and stakeholders' that financial statements provide the propriate quality information. Internal control systems might also help detect and prevent the emergence of fraud, especially those committed by company insiders. As a leasing company in Indonesia, PT. FIF has certainly executed an internal control system that help making the company's activities effectively, and efficiently. Account receivables are one of company assets that must be managed and monitored effectively so as to help the company achieving the goal; those are profits and cash flow streams. However, some companies have not realized the importance of internal control. It occurs in PT. FIF, a leasing company in Jakarta. \u0000Using the COSO internal control framework, the research with  qualitative descriptive  methods aims to analyze the implementation The data and information were taken from interviews, observations and documentation. The results show that  generally the company has been implemented all five elements of internal control based on the COSO framework. The control environment, risk assessment has been effective with establishing Structure, Responsibility, and Authority, commitment to competence, Standard Operational and Procedure (SOP), etc, especially in the collection division. While, controlling activity has not been done effectively. There is no separation of task clearly, and file or data documentation. Double job or assignments might provide opportunities for errors, fraud, whether it is intentional or not.  The other element is information and communication is already  done, both top down and bottom up communication channel. While, the last component  is that monitoring activities  have not  been practice  well. Management's role in the internal control system is critical to its effectiveness. Managers, auditors, don't have to look at every single piece of information to determine that the controls are functioning and should focus their monitoring activities in high-risk areas. Spot-checking transactions can provide a reasonable level of confidence that the controls are functioning as intended. \u0000 Keywords: Internal Control, Accounts Receivable, lease, COSO framework","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"78 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132373827","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}

{"title":"PENGARUH KOMISARIS INDEPENDEN, PROFITABILITAS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR)","authors":"Lisdawati Arifin, Novri Saputri, Andi Prasetiyo","doi":"10.35814/relevan.v2i2.3430","DOIUrl":"https://doi.org/10.35814/relevan.v2i2.3430","url":null,"abstract":"This study aims to see the effect of good corporate governance as proxied by independent commissioners on earnings management, and the effect of profitability proxied by ROA and NPM on earnings management. Earnings management is measured by the revenue discretionary formula proposed by Stubben. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The population used in this study were 165 manufacturing companies listed on the IDX for the 2016-2018 period. The sample research used is based on a non-probability sampling method with certain criteria. Based on the sample criteria used, the samples used in this study were 42 manufacturing companies for the 2016-2018 period. The data used in this study are secondary data and data collection methods with documentation methods in the form of financial reports and annual reports of manufacturing companies obtained from the official website of the IDX, namely www.idx.co.id. The data analysis method used in this research is descriptive statistics, classical assumption test, multiple regression analysis, hypothesis test (t test) and the coefficient of determination. The results of this study indicate that the independent commissioner has a negative and significant effect on earnings management, ROA has a negative and significant effect on earnings management, and NPM has a positive and significant effect on earnings management. \u0000Keywords : Independent Commissioner, ROA, NPM, Earnings Management, Revenue Discretionary.","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121317437","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}

{"title":"ANALISIS PENERAPAN AKUNTANSI KOPERASI BERDASARKAN SAK ETAP : (Studi Kasus Koperasi Trilogi Mandiri Sejahtera)","authors":"Hakiki Rahmi, Lely Dahlia","doi":"10.35814/relevan.v2i2.2868","DOIUrl":"https://doi.org/10.35814/relevan.v2i2.2868","url":null,"abstract":"ABSTRAK \u0000Penelitian ini bertujuan untuk menganalisis penyajian dan penyusunan laporan keuangan Koperasi Trilogi Mandiri Sejahtera sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Penelitian ini menggunakan metode kualititatif dengan pendekatan analisis deskriptif, teknik pengumpulan data primer melalui observasi, wawancara, dan dokumentasi, dan teknik data sekunder melalui sumber informasi struktur, Sejarah, dan laporan keuangan Koperasi Trilogi Mandiri Sejahtera. Hasil penelitian ini menunjukkan bahwa Koperasi Trilogi Mandiri Sejahtera memiliki dua unit usaha yaitu usaha simpan pinjam dan unit usaha toko. Pada laporan keuangan unit simpan pinjam dan unit usaha toko  penyajian laporan keuangan pada tahun 2019 dan 2020 telah hampir sesuai dengan SAK ETAP. Namun, terdapat berberapa komponen dari laporan keuangan yang didalamnya kedua unit usaha Koperasi Trilogi Mandiri Sejahtera tidak melakukan transaksi tersebut. \u0000 ","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114915710","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}

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT","authors":"Josslyn Koven, Yetty Murni, Sri Irviati Wahyoeni","doi":"10.35814/relevan.v2i2.3431","DOIUrl":"https://doi.org/10.35814/relevan.v2i2.3431","url":null,"abstract":"Kata kunci: Pengalaman kerja, tekanan klien, reputasi kantor akuntan publik, akuntabilitas, dan kualitas audit. \u0000Laporan keuangan yang telah diaudit oleh akuntan publik lebih dapat dipercaya dibandingkan dengan laporan keuangan yang tidak atau belum diaudit. Dalam melakukan audit laporan keuangan klien telah memperoleh kepercayaan penuh dari klien dan pemakai laporan keuangan. Dalam melakukan proses audit, penyedia jasa akuntan publik harus mematuhi setiap standar yang berlaku di Indonesia. Akibat dari beberapa kasus yang melibatkan auditor kepercayaan publik terhadap pengguna jasanya mulai menurun. Tujuan dari penelitian ini adalah menganalisis pengaruh pengalaman kerja, tekanan klien, reputasi KAP, akuntabilitas terhadap kualitas audit. Sampel dalam penelitian ini adalah auditor yang bekerja di kantor akuntan publik di Jakarta dan Depok diperoleh 33 responden dalam penelitian ini. Dalam penelitian dilakukan pengujian uji kelayakan model dan uji F. Dan diperoleh hasil pengalaman kerja tidak berpengaruh terhadap kualitas audit, tekanan klien berpengaruh terhadap kualitas audit, reputasi KAP tidak berpengaruh terhadap kualitas audit dan akuntabilitas berpengaruh terhadap kualitas audit.","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125085303","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}

{"title":"PENGARUH GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN","authors":"Ameilia Damayanti, Shinta Budi Astuti","doi":"10.35814/relevan.v2i2.3231","DOIUrl":"https://doi.org/10.35814/relevan.v2i2.3231","url":null,"abstract":"Penerapan green accounting pada perusahaan bisa meningkatkan kinerjalingkungan perusahaan yang berakhir pada peningkatan kinerja keuangan dengankeuntungan lingkungan yang bisa dikelola dan dilestarikan dengan baik sesuaidengan peraturan pemerintah. Pembangunan saat ini diarahkan pada pembangunanyang berkelanjutan atau sustainable development yaitu pembangunan yangmenyeimbangkan aspek lingkungan, ekonomi dan sosial. Peran akuntansilingkungan dalam meningkatkan kinerja perusahaan merujuk pada salah satu peranakuntansi yaitu sebagai penyedia informasi untuk pengambilan keputusan. Padapenelitian ini green accounting diwakilkan oleh kinerja lingkungan danpengungkapan lingkungan.","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122749829","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}

{"title":"PENGARUH LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2016-2020)","authors":"Rianto, Muhamad Alfian","doi":"10.35814/relevan.v2i2.3462","DOIUrl":"https://doi.org/10.35814/relevan.v2i2.3462","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh leverage dan capital intensity ratio terhadap effective tax rate dengan profitabilitas sebagai pemoderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Populasi penelitian ini meliputi semua perusahaan sektor pertambangan selama periode 2016-2020. Sampel diambil dengan menggunakan metode purposive sampling dengan kriteria tertentu, selama periode penelitian. Berdasarkan kriteria yang telah ditetapkan data penggunaan data panel maka diperoleh jumlah data yang dapat diolah sebanyak 70 data. Metode analisis yang digunakan adalah regresi data panel dan moderated regression analysis yang diolah menggunakan Eviews 10. Hasil penelitian ini menunjukan bahwa: (1) Leverage berpengaruh positif Terhadap Effective tax rate; (2) Capital intensity ratio tidak berpengaruh terhadap Effective tax rate; (3) Leverage yang dimoderasi melalui Profitabilitas memperlemah pengaruh terhadap Effective tax rate; (4) Capital intensity ratio yang dimoderasi melalui Profitabilitas tidak berpengaruh terhadap Effective tax rate","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124343202","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}