Jurnal Riset Akuntansi dan Keuangan最新文献

{"title":"ANALISIS STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN","authors":"Nabilla Nurhaliza, Siti Nur Azizah","doi":"10.25134/jrka.v9i1.7593","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.7593","url":null,"abstract":"Abstrak Tujuan utama dari suatu perusahaan adalah dengan meningkatkan nilai perusahaannya. Tingginya nilai perusahaan dapat mengindikasikan bahwa tercapainya kesejahteraan bagi para pemegang saham. Tujuan penelitian ini yaitu untuk mengetahui pengaruh variabel struktur modal, kepemilikan manajerial, pertumbuhan perusahaan dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan jenis penelitian kuantitatif. Populasi penelitian meliputi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2000. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 136 sampel penelitian namun, terdapat 30 sampel yang harus di outlier karena memiliki nilai yang ekstrim. Data yang digunakan pada penelitian ini menggunakan data sekunder yang diperoleh dari annual report perusahaan pertambangan. Metode analisis data yang digunakan yaitu analisis regresi linier berganda dengan menggunakan program SPSS versi 20. Berdasarkan hasil penelitian dapat disimpulkan bahwa (1) struktur modal berpengaruh positif terhadap nilai perusahaan, (2) kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, (3) pertumbuhan perusahaan berpengaruh positif terhadap nilai perusahaan (4) profitabilitas berpengaruh positif terhadap nilai perusahaan.Kata kunci: Struktur Modal, Kepemilikan Manajerial, Pertumbuhan Perusahaan, Profitabilitas, Nilai Perusahaan","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73146962","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 KUALITAS AUDIT DAN GOOD CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2020)","authors":"Raden Wulan Saparinda, Sinta Damayanti","doi":"10.25134/jrka.v9i1.7588","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.7588","url":null,"abstract":"Abstrak Kondisi perekonomian yang kurang kondusif mengakibatkan peningkatan opini wajar dengan pengecualian. Menurut Bursa Efek Indonesia (BEI) pada tahun 2016 ada beberapa perusahaan yang dipertanyakan kelangsungan hidupnya, faktornya perusahaan tersebut memanipulasi data keuangan sehingga banyak beban hutang yang membuat kerugian bertahun-tahun hal tersebut dicurigai sebaagai praktik manipulasi. Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Audit, Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, terhadap Opini Audit Going Concern. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Penelitian ini merupakan penelitian kuantitatif dengan menganalisis data sekunder. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan menghasilkan sampel sebanyak 18 perusahaan manufaktur selama periode pengamatan 4 tahun. Sehingga data yang dianalisis berjumlah 72. Teknik analisis data yang digunakan adalah regresi logistik. Berdasarkan hasil penelitian menunjukkan bahwa kualitas audit, kepemilikan institusional, komisaris independen dan kepemilikan manajerial tidak berpengaruh signifikan terhadap opini audit going concern.Kata kunci: Kualitas Audit, Good Corporate Governance, Opini Audit Going Concern.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73599788","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":"PERLAKUAN AKUNTANSI ATAS CONSIGNMENT SALES PIHAK CONSIGNOR PADA PT. MATAHARI DEPARTMENT STORE TBK PERIODE 2021","authors":"Sindi Yuliani, W. Anita","doi":"10.25134/jrka.v9i1.7568","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.7568","url":null,"abstract":"Abstrak Untuk mengetahui apakah transaksi penjualan konsinyasi PT Matahari Department Store Tbk sedang dipertanggungjawabkan dengan cara yang sesuai dengan PSAK No. 23, maka dilakukan penelitian ini. Penelitian ini menggunakan pendekatan analisis kuantitatif untuk menjelaskan proses perhitungan penjualan konsinyasi di PT Matahari Department Store Tbk. Fakta menunjukkan bahwa penjualan konsinyasi PT Matahari Department Store Tbk memang mempengaruhi income penjualan konsinyasi toko. Salah satu cara untuk mengevaluasi kemakmuran atau kegagalan manajemen perusahaan adalah dengan melihat income-nya. Kata kunci: perlakuan akuntansi, konsinyasi, consignor, PSAK","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86714677","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 SAK EMKM PADA KELOMPOK UMKM DI KECAMATAN PATIKRAJA BANYUMAS","authors":"Rr. Farida Istiningrum, Giovanny Bangun Kristianto, Aan Kanivia","doi":"10.25134/jrka.v9i1.7569","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.7569","url":null,"abstract":"ABSTRAKUMKM menjadi salah satu usaha yang mengambil peran penting dalam perekonomian daerah, namun masih adanya kendala dalam hal permodalan dengan salah satu penyebabnya adalah minimnya pengetahuan akan penyusunan laporan keuangan. Penelitian ini memiliki tujuan untuk menganalisis faktor yang memiliki pengaruh pada penerapan SAK EMKM pada UMKM di Kecamatan Patikraja. Faktor yang dijadikan variabel adalah pemahaman akan akuntansi, tingkat penghasilan dari UMKM dan latar belakang pendidikan dari pelaku usaha UMKM. Penelitian ini diuji dengan menggunakan regresi linear berganda. Hasil yang diperoleh, secara simultan ketiga variabel memiliki pengaruh signifikan terhadap penggunaan SAK EMKM dalam membuat laporan keuangan. Hasil secara parsial menyatakan pemahaman pelaku UMKM terhadap akuntansi dan latar belakang pendidikan memiliki pengaruh signifikan terhadap penerapan SAK EMKM membentuk laporan keuangan sedangkan tingkat penghasilan dari kegiatan UMKM tidak memiliki pengaruh terhadap penerapan penyusunan laporan keuangan.Kata Kunci: UMKM. SAK EMKM, Laporan Keuangan","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91039579","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 PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD, DENGAN TRANSPARANSI DAN AKUNTABILITAS SEBAGAI VARIABEL INTERVENING","authors":"Daniel Aditya Utama, Riana Sitawati, S. Subchan","doi":"10.21460/jrak.2022.182.423","DOIUrl":"https://doi.org/10.21460/jrak.2022.182.423","url":null,"abstract":"ABSTRACT The use of Big Data is predicted to be used more intensively because it will certainly benefit the auditor and the company because it can reduce costs and travel time, improve the quality of audit results, and allow auditors to use more comprehensive data. But on the other hand there are problems that arise related to audit time pressure which makes audit quality threatened. Audit time pressure has been a scourge for auditors for years, caused either because of regulations or because of the ability of the auditors themselves. With the times, these problems can be avoided, one of which is by optimizing big data. Fast and accurate data processing can help auditors in archiving data faster and even more than that big data is able to offer more things such as changing the sampling paradigm to 100% of the population. The use of a continuous auditing framework certainly also complements big data and auditors because a framework that focuses on continuous auditing can help auditors get optimal results so that audit time pressure problems can be resolved. Keywords : Auditor, Big Data, Continuous Auditing, Audit Time Pressure ABSTRAK Penggunaan Big Data diprediksi akan semakin intensif digunakan karena tentu akan menguntungkan auditor dan perusahaan karena dapat menekan biaya dan waktu perjalanan, meningkatkan kualitas hasil audit, dan memungkinkan auditor dapat menggunakan data yang lebih komprehensif. Namun disisi lain ada masalah yang muncul terkait audit time pressure yang membuat kualitas audit menjadi terancam. Audit time pressure menjadi momok bagi auditor selama bertahun-tahun yang disebabkan baik karena regulasi atau karena kemampuan auditor itu sendiri. Dengan perkembangan zaman, permasalahan tersebut bisa terhindarkan salah satunya dengan optimalisasi big data. Pengolahan data yang cepat dan akurat dapat membantu auditor dalam pengarsipan data yang lebih cepat pula bahkan lebih dari itu big data mampu menawarkan hal yang lebih seperti merubah paradigma sampling menjadi 100% populasi. Penggunaan framework continuous auditing tentu juga semakin melengkapi big data dan auditor karena framework yang menitikberatkan pada pengauditan terus menerus dapat membantu auditor mendapatkan hasil yang optimal sehingga permasalahan audit time pressure dapat terselesaikan. Kata Kunci : : Auditor, Big Data, Continuous Auditing, Audit Time Pressure","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44034234","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 MOBILE BANKING, BOPO, DPK, DAN TRANSAKSI VALAS, TERHADAP FEE BASED INCOME","authors":"Sherlita Ribkha Rahayu, Murti Lestari","doi":"10.21460/jrak.2022.182.424","DOIUrl":"https://doi.org/10.21460/jrak.2022.182.424","url":null,"abstract":"ABSTRACT Banking services are activities carried out by banks to support their main activities. Banking services generate income in the form of fees or known as fee base income. The rapid development of technology encourages the banking industry to innovate, especially in service products. This study aims to analyze how the influence of Operating Income Operating Expenses (BOPO), Third Party Funds (DPK), foreign exchange transactions, and mobile banking (M-banking) on fee based income. The sampling technique used is purposive sampling technique. The sample used is the National Private Bank with the largest asset value in Indonesia for the period 2006-2020. The data analysis used in this study is panel data regression (pooled). This study uses the Fixed effect Regression Model. The results of the study show that foreign exchange transactions have a significant positive effect on fee-based income. Meanwhile, BOPO, DPK, and M-banking have no significant effect on fee-based income. Keywords : BOPO, DPK, foreign exchange transaction, fee based income  ABSTRAK Layanan jasa perbankan merupakan kegiatan yang dilakukan bank untuk menunjang kegiatan utamanya. Layanan jasa perbankan menghasilkan pendapatan berupa fee atau dikenal dengan fee base income. Pesatnya perkembangan teknologi mendorong industri perbankan untuk berinovasi, terutama pada produk layanan jasa. Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh Beban Operasional Pendapatan Operasional (BOPO), Dana Pihak Ketiga (DPK), transaksi valas, dan Mobile banking (M-banking) terhadap fee based income. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Sampel yang digunakan adalah Bank Swasta Nasional dengan nilai asset terbesar di Indonesia periode 2006-2020. Analisis data yang digunakan dalam penelitian ini adalah regresi data panel (pooled).  Penelitian ini menggunakan Model Regresi Fixed effect. Hasil Penelitian menunjukan bahwa transaksi valas berpengaruh positif signifikan terhadap fee based income. Sedangkan BOPO, DPK, dan M-banking tidak berpengaruh signifikan terhadap fee based income. Kata Kunci : BOPO, DPK, transaksi valas, fee based income","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46535463","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":"TRANSAKSI PIHAK BERELASI, PERAN AUDITOR, DAN NILAI PERUSAHAAN: BUKTI DARI INDONESIA","authors":"Servatia Mayang Setyowati","doi":"10.21460/jrak.2022.182.425","DOIUrl":"https://doi.org/10.21460/jrak.2022.182.425","url":null,"abstract":"ABSTRACT The study investigates the role of auditor in mitigating the effect of related party transactions on firm value. This study observed 439 non-financial firms from publicly listed firms in Indonesia during 2016-2019. Based on OLS regression analysis, there is evidence that related party transactions are related to firm value. Related party transactions reflect entrenchment effect of majority shareholders that can be captured by the market. This study founds no evidence that differences in the types of external auditor reflect an alignment effect of insiders. This study infers that the role of auditor is not significant in type II agency problem. Keywords: Related party transactions, auditor, firm value, entrenchment, alignment.ABSTRAKPenelitian menginvestigasi peran auditor dalam memitigasi pengaruh transaksi pihak berelasi terhadap penurunan nilai perusahaan. Penelitian ini mengobservasi 439 perusahaan non-keuangan Indonesia selama periode 2016-2019. Berdasarkan analisis regresi OLS ditemukan bukti bahwa terdapat hubungan antara transaksi berelasi dengan penurunan nilai perusahaan. Transaksi berelasi mencerminkan sifat entrenchment pemegang saham mayoritas yang dapat ditangkap oleh pasar. Penelitian ini tidak menemukan bukti bahwa perbedaan tipe auditor eksternal mengisyaratkan sifat alignment insiders yang dapat memitigasi penurunan nilai perusahaan. Penelitian ini menyimpulkan bahwa peran auditor tidak signifikan pada konflik keagenan tipe II. Kata Kunci: Transaksi pihak berelasi, auditor, nilai perusahaan, entrenchment, alignment","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49152976","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":"PENERAPAN BIG DATA ANALYTICS DAN ESKALASI KEMAMPUAN AUDITOR","authors":"Zevan Ricardo Edward","doi":"10.21460/jrak.2022.182.427","DOIUrl":"https://doi.org/10.21460/jrak.2022.182.427","url":null,"abstract":"ABSTRACT The use of Big Data is predicted to be used more intensively because it will certainly benefit the auditor and the company because it can reduce costs and travel time, improve the quality of audit results, and allow auditors to use more comprehensive data. But on the other hand there are problems that arise related to audit time pressure which makes audit quality threatened. Audit time pressure has been a scourge for auditors for years, caused either because of regulations or because of the ability of the auditors themselves. With the times, these problems can be avoided, one of which is by optimizing big data. Fast and accurate data processing can help auditors in archiving data faster and even more than that big data is able to offer more things such as changing the sampling paradigm to 100% of the population. The use of a continuous auditing framework certainly also complements big data and auditors because a framework that focuses on continuous auditing can help auditors get optimal results so that audit time pressure problems can be resolved. Keywords : Auditor, Big Data, Continuous Auditing, Audit Time Pressure ABSTRAK Penggunaan Big Data diprediksi akan semakin intensif digunakan karena tentu akan menguntungkan auditor dan perusahaan karena dapat menekan biaya dan waktu perjalanan, meningkatkan kualitas hasil audit, dan memungkinkan auditor dapat menggunakan data yang lebih komprehensif. Namun disisi lain ada masalah yang muncul terkait audit time pressure yang membuat kualitas audit menjadi terancam. Audit time pressure menjadi momok bagi auditor selama bertahun-tahun yang disebabkan baik karena regulasi atau karena kemampuan auditor itu sendiri. Dengan perkembangan zaman, permasalahan tersebut bisa terhindarkan salah satunya dengan optimalisasi big data. Pengolahan data yang cepat dan akurat dapat membantu auditor dalam pengarsipan data yang lebih cepat pula bahkan lebih dari itu big data mampu menawarkan hal yang lebih seperti merubah paradigma sampling menjadi 100% populasi. Penggunaan framework continuous auditing tentu juga semakin melengkapi big data dan auditor karena framework yang menitikberatkan pada pengauditan terus menerus dapat membantu auditor mendapatkan hasil yang optimal sehingga permasalahan audit time pressure dapat terselesaikan. Kata Kunci : : Auditor, Big Data, Continuous Auditing, Audit Time Pressure","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46831485","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":"PIUTANG SEBAGAI MEDIASI DALAM STRUKTUR MODAL MEMPENGARUHI RETURN SAHAM PERUSAHAAN PERBANKAN","authors":"Umi Murtini","doi":"10.21460/jrak.2022.182.426","DOIUrl":"https://doi.org/10.21460/jrak.2022.182.426","url":null,"abstract":"ABSTRACT This study examines the role of receivables as a intervening variable in the capital structure affecting stock returns. The amount of receivables is measured using the natural logarithm of receivables, the capital structure is measured using the debt equity ratio (DER) and the return on shares is measured using annual stock returns.  The analysis method is used regression with panel data (pooled data). The regression model is used the Common Effect Model. The research sample was used by banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The results showed that receivables supported as a intervening variable in the capital structure affect stock returns. Keywords: DER, receivables, stock return, moderatingABSTRAKPenelitian ini menguji peran piutang sebagai variabel mediasi dalam struktur modal  mempengaruhi return saham. Besarnya piutang diukur menggunakan logaritma natural piutang, struktur modal diukur menggunakan debt equity ratio (DER) dan return saham diukur menggunakan return saham tahunan.  Metoda analisis digunakan regresi dengan data panel (pooled data). Model regresi digunakan Common Effect Model. Sampel penelitian digunakan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Hasil penelitian menunjukkan bahwa piutang terdukung sebagai variabel mediasi dalam struktur modal mempengaruhi return saham. Kata Kunci: DER, piutang, return saham, pemoderasi","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41411102","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":"JENJANG KARIR AKUNTAN: PERSPEKTIF MAHASISWA","authors":"Millenia Jennifer P Malinggas, Friska Uli Br. Sinurat, Natalia Retno Ika Sundari","doi":"10.21460/jrak.2022.182.422","DOIUrl":"https://doi.org/10.21460/jrak.2022.182.422","url":null,"abstract":"ABSTRACT Career path is the main determinant of someone to choose a study program. Of course, before choosing a study program, a student (prospective student) has various perceptions about his/ her chosen study program. This study aims to examine the effect of student perceptions on career paths. This exploration was designed using a four Likert scale questionnaire. Questionnaires were distributed using a google form based on convenience sampling. Furthermore, the questionnaire was processed using Warp-PLS. The conclusions from this study (1) students' perceptions have a negative effect on career paths (2) the role of lecturers (teacher role) is able to moderate students' perceptions of career paths. This study uses moderating variables to strengthen previous research on the importance of the role of lecturers in developing the career paths of accounting students, as well as being the main study in which no studies have discussed the moderating effect of the role of lecturers in the relationship between accounting students' perceptions of accountants and career paths. Keywords: Career path, student perception, lecturer's role/ teacher’s roleABSTRAKJenjang karir menjadi penentu utama seseorang untuk memilih program studi. Tentunya, sebelum melakukan pemilihan terhadap program studi, seorang mahasiswa (calon mahasiswa) memiliki berbagai persepsi mengenai program studi pilihannya. Penelitian ini bertujuan untuk menguji pengaruh persepsi mahasiswa terhadap jenjang karir. Eksplorasi ini didesain dengan menggunakan kuesioner empat skala likert. Kuesioner dibagikan dengan menggunakan google form berdasarkan convenience sampling. Selanjutnya kuesioner diolah dengan menggunakan Warp-PLS. Simpulan dari penelitian ini (1) persepsi mahasiswa berpengaruh negatif terhadap jenjang karir (2) peran dosen mampu memoderasi persepsi mahasiswa terhadap jenjang karir. Penelitian ini menggunakan variabel moderasi untuk memperkuat penelitian sebelumnya mengenai pentingnya peran dosen dalam mengembangkan jenjang karir mahasiswa akuntansi, serta menjadi studi utama di mana belum ada studi yang telah membahas efek moderasi dari peran dosen dalam hubungan antara persepsi mahasiswa akuntansi mengenai akuntan dan jenjang karir. Kata Kunci: Jenjang karir, persepsi mahasiswa, peran dosen","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41687212","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}