JALAK : Jurnal Akuntansi Lancang Kuning (ISSN Online: 3047-5945) diterbitkan oleh Universitas Lancang Kuning. Jurnal ini terbit dua kali pada bulan Juni dan Desember. Ini berisi artikel seperti makalah ilmiah (penelitian dan non-penelitian), studi analitis, aplikasi teoritis dan tinjauan masalah akuntansi fokus pada akuntansi sektor publik, sektor bisnis, akuntansi perpajakan, akuntansi perkebunan, audit investigasi. Penerbitan jurnal ini bertujuan untuk meningkatkan kuantitas dan kualitas serta penyebarannya di kalangan intelektual, praktisi, mahasiswa dan pemerhati masalah akuntansi.
PENGARUH MANAJEMEN RISIKO DAN PROFITABILITAS TERHADAP KEBERLANJUTAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB INDUSTRI TEKSTIL DI BURSA EFEK INDONESIA 2019-2023
The perpetuation of corporate existence, often encapsulated under the rubric of corporate sustainability, constitutes an intricate endeavor by enterprises to preserve their operational perpetuity through the orchestration of economic constancy, socio-ethical compliance, and ecological equilibrium. This scholarly pursuit endeavors to disentangle the interrelated dynamics between risk containment stratagems and fiscal lucrativeness in shaping sustainability trajectories, wherein the volumetric magnitude of the enterprise is conjectured to serve as a conditional inflection point. The empirical substratum for this analysis is delineated by a finite cohort of 14 textile-manufacturing conglomerates inscribed within the annals of the Indonesia Stock Exchange (IDX) throughout the 2019–2023 temporal interval, of which a mere 11 entities conformed to the methodologically prescriptive inclusion criteria. Methodological exposition employed Structural Equation Modeling (SEM), operationalized through the WarpPLS 7.0 computational apparatus. The inferential upshot of this investigation evinced that both prudential risk articulation and profitability indexes exert a salutary and statistically corroborated influence upon the sustainability schema, while firm magnitude demonstrably modulates said relational nexus with a discernible degree of conditionality
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Pengaruh Likuiditas, Intensitas Modal, Dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Pertambangan Sektor Energy Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020-2022)
This research aims to analyze the influence of liquidity, capital intensity and leverage on tax avoidance (empirical study of energy sector mining companies listed on the Indonesian Stock Exchange (BEI) for the 2020-2022 period) using quantitative data through data collection methods in the form of numbers taken. from the Indonesian Stock Exchange. The sample used in this research was 59 companies. This research uses multiple linear regression techniques, with the f test, t test, and coefficient of determination. The data obtained was then processed using Microsoft Excel 2019 and SPSS Version 26. The results of this research show that: 1) Liquidity has a significant effect on Tax Avoidance, 2) Capital intensity has a significant effect on Tax Avoidance. 3) Leverage has a significant effect on Tax Avoidance. 4) Liquidity, capital intensity and leverage together have a significant effect on Tax Avoidance. The R Square value in the table above is 0.876 which shows that the tax avoidance variable is influenced by liquidity, capital intensity and leverage by 87.6% while the remaining 13.4% is influenced by other variables.
Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Pangkalan Kerinci)
This study aims to analyze how service quality affects motor vehicle taxpayer compliance at the Pangkalan Kerinci Regency Samsat Office. The sample of this study was 115 taxpayers and purposive sampling. The method of taking respondents/samples is non-probability. Simple linear regression analysis was conducted for data processing and analysis, and the SPSS version 26 application was used for data processing. The research findings show that service quality has a positive and significant effect on motor vehicle taxpayer compliance at the Pangkalan Kerinci Regency Samsat Office. This indicates that improving service quality at the Pangkalan Kerinci Regency Samsat Office will lead to increased taxpayer compliance. Service quality can be demonstrated by the friendly attitude of staff towards customers, not treating them differently, providing fast service, and so on.
Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
Mendeteksi Kecurangan Laporan Keuangan Dengan Menggunakan Metode Beneish Ratio Index Pada Perusahaan Industri Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 - 2022
This research aims to 1) Determine the number of cosmetic companies listed on the Bursa Efek Indonesia (BEI) classified as manipulators based on the Beneish Ratio Index method, 2) Determine the number of cosmetic companies listed on the BEI classified as non-manipulators based on the Beneish Ratio Index method, 3) Determine the number of cosmetic companies listed on the BEI classified as grey companies based on the Beneish Ratio Index method. In determining the sample, the saturated sampling method was used with a sample size of 10. The author employs quantitative descriptive data analysis technique using the Beneish Ratio Index. Based on the research, this detection can be accomplished using 8 Beneish Ratio Index variables, namely DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, and TATA The research results indicate that in 2022, the most manipulator cosmetic companies totaled 5. Meanwhile, in 2021, the highest number of non manipulator cosmetic companies amounted to 9. Furthermore, in 2019, the highest number of grey company cosmetic companies was 2.
PENGARUH PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA KEUANGAN: PERAN MEDIASI LIKUIDITAS
The research aims to determine the effect of environmental information disclosure on financial performance: the mediating role of liquidity in manufacturing companies listed on Indonesia Stock Exchange in 2017-2022. In determining the sample, a purposive sampling method was with a sample size of 384. The research data processing using the Warp PLS 7.0. The results of this research indicate that environmental information disclosure has a positive effect on financial performance. Disclosure of environmental information has a positive effect on liquidity. Liquidity has a positive effect on company performance. And liquidity is able to mediate the effect of environmental information disclosure on financial performance. In other words, disclosure of environmental information indirectly significantly influences financial performance through liquidity in manufacturing companies in 2017-2022.
PENGARUH DANA PERIMBANGAN, BELANJA MODAL DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/ KOTA PROVINSI RIAU TAHUN 2017-2021
The purpose of this study is to analyze the effect of balancing funds on the financial performance of district/city local governments in Riau Province during 2017–2021, to analyze the effect of capital expenditure on the financial performance of district/city local governments in Riau Province during 2017–2021, to analyze the effect of locally generated revenue on the financial performance of district/city local governments in Riau Province during 2017–2021, and to analyze the simultaneous effect of balancing funds, capital expenditure, and locally generated revenue on the financial performance of district/city local governments in Riau Province during 2017–2021. The object of this study is the district/city governments in Riau Province for the period 2017–2021. The sample consists of 12 districts/cities in Riau Province over a five-year period, resulting in a total of 60 observations. The sampling technique used is purposive sampling. The research data are secondary data obtained by downloading data from relevant government websites. The analytical method used is multiple linear regression. The results of the study indicate that: (1) balancing funds have an effect on the financial performance of local governments; (2) capital expenditure has an effect on the financial performance of local governments; (3) locally generated revenue has an effect on the financial performance of local governments; and (4) balancing funds, capital expenditure, and locally generated revenue simultaneously affect the financial performance of district/city governments in Riau Province.
Analisis Pengaruh Good Corporate Governance, Profitabilitas Dan Non-Performing Loan Terhadap Integritas Laporan Keuangan Pada Perusahaan Perbankan Di Indonesia
The factors influencing financial statement integrity in banking firms listed on the Indonesia Stock Exchange (IDX) are investigated in this study. The research takes into account factors of credit risk, profitability, and Good Corporate Governance (GCG). Interest rates are used to reflect macroeconomic conditions, and firm size is included as a control variable. Panel data regression analysis completed using EViews 12 is used in a quantitative descriptive method. Purposive sampling was used to pick 28 banking businesses that were listed on the IDX between 2020 and 2024. Documentation available on the official IDX website (www.idx.co.id) provided secondary data. The findings indicate that while the board of directors exhibits a strong positive correlation, independent commissioners are linked to a notable reduction in financial statement accuracy. Profitability and Non-Performing Loans do not exhibit a significant association with financial statement integrity. Firm size is found to have a significant negative relationship, while interest rates show a significant positive relationship. Overall, the variables examined collectively play an important role in explaining variations in financial statement integrity.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY,LIKUIDITAS DAN UKURAN KAP TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA SEKTOR ANEKA INDUSTRI TAHUN 2019-2021
This study examines how corporate social responsibility, KAP size, and liquidity affect the financial performance of Indonesia Stock Exchange-listed manufacturing companies in several industrial sectors from 2019 to 2021. This research is quantitative. The report examines Indonesia Stock Exchange-listed manufacturing companies in various industries from 2019 to 2021. A purposive sampling method selected 46 companies for sampling. The research used secondary data from 2019–2021 Indonesia Stock Exchange financial statements of multiple industrial enterprises. Using documents to collect data. Data analysis uses descriptive statistics, assumption testing, multiple regression analysis, hypothesis testing, and coefficient of determination testing. This study found that corporate social responsibility, company size (KAP), and liquidity have little or no effect on the financial performance of manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2021.
Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
Analisis Efektivitas Implementasi Sipd dalam Pelaporan Keuangan Pemerintah Daerah
This research aims to analyze the implementation of the Regional Financial Management Information System (SIPD) in the Mojokerto City Research and Development Bappeda and its impact on regional government financial reporting. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participant observation and document study.The Regional Financial Management Information System (SIPD) in the Mojokerto City Research and Development Bappeda has had a positive impact on regional government financial reporting. The implementation process is in accordance with the directives, positive changes in the financial reporting process, positive responses from SIPD users, improvements in the quality and accuracy of financial reporting, as well as proven efficiency and effectiveness of financial management, are proof of the success of SIPD implementation. Although there are several obstacles, such as differences in data between the OPD account and the BUD account in the change in equity report, overall the effectiveness of SIPD in supporting local government financial reporting can be said to be quite good.
Pengaruh Struktur Modal, GCG, Ukuran Perusahaan, Tangibility Dan Efisiensi Terhadap Kinerja Keuangan Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022
This research aims to examine and analyze the influence of Capital Structure (DER), GCG, Company Size, Tangibility and Efficiency on Financial Performance in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study was 11 pharmaceutical companies listed on the Indonesia Stock Exchange for 5 years, namely 2018-2022. The sampling technique used was purposive sampling and 9 companies were obtained. The data analysis technique used is the multiple linear regression test. The results of this research are that Capital Structure has a significant effect on Financial Performance, GCG has no effect on Financial Performance, Company Size has no effect on Financial Performance, Tangibility has no effect on Financial Performance and Efficiency has a significant effect on Financial Performance.
Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)
This study aims to examine the influence of environmental costs, environmental performance, and firm size on profitability. The data used in this research is secondary data. The population of this study is 52 mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample was selected by purposive sampling technique according to the criteria so that a sample of 15 companies was obtained. This study uses panel data regression analysis. To measure profitability used Return On Assets (ROA). The results of this study state that environmental costs, environmental performance and firm size simultaneously have a significant effect on profitability. Partially testing the hypothesis that environmental cost variable has no significant effect on profitability, environmental performance variable has a significant effect on profitability, and firm size variable has a significant effect on profitability.
Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Good Corporate Governance terhadap Kinerja Keuangan (Studi Emperis Perusahaan Perkebunan Kelapa Sawit yang Terdaftar Di Bursa Efek Indonesia (BEI) 2019-2022)
This research aims to determine the effect of environmental costs, environmental performance and GCG on financial performance. This study uses data from 64 palm oil plantation companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research method uses secondary data with a sampling method, namely purposive sampling. The data analysis method used is quantitative analysis using multiple linear regression analysis and hypothesis testing using Eviews 13. The results of this study show that environmental costs have an effect on financial performance, environmental performance has an effect on financial performance, the independent board of commissioners has no effect on financial performance, share ownership institutional and audit committee influence financial performance.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Akuntabilitas Pelayanan Publik terhadap Kepatuhan Pajak Kendaraan
This study aims to determine how taxpayer awareness, tax understanding, and public service accountability influence motor vehicle taxpayer compliance at the Pelalawan Regency Samsat (Sat). The study population consisted of all motor vehicle taxpayers and a sample of 102 taxpayers. The sampling method used purposive sampling, which is a method of selecting samples based on predetermined criteria. The results show that taxpayer awareness, tax knowledge, and public service accountability have a partial and simultaneous effect on motor vehicle taxpayer compliance.
Pengaruh Ukuran Bank, Dana Pihak Ketiga, Return On Assets, Capital Adequacy Ratio Dan Non Performing Loan Terhadap Penyaluran Kredit (Studi Kasus Perusahaan Perbankan Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia)
This study aims to examine the influence of bank size, TPF, ROA, CAR, and NPL on credit distribution in conventional commercial banks listed on the Indonesia Stock Exchange from 2019 to 2023. This study uses a quantitative approach with a causal research design. The data used are secondary, obtained from the annual financial reports of the 29 banks that served as the study sample. The analysis was conducted using multiple linear regression methods to determine the simultaneous and partial effects of each independent variable on credit distribution. The results show that simultaneously, all independent variables have a significant effect on credit distribution. Partially, each variable—bank size, third party funds, ROA, CAR, and NPL—also has a significant effect on the amount of credit disbursed. This demonstrates that internal bank factors play a crucial role in improving the bank's intermediation function. Therefore, banks need to strengthen asset management, maintain operational efficiency, increase capital adequacy, and effectively manage credit risk to maintain optimal credit distribution capacity. This research also contributes to the development of science in the field of finance and can be a reference for further research by adding external variables to obtain a more comprehensive understanding.
Analisis Efisiensi Menggunakan Metode Data Envelopment Analysis (Studi Kasus Pada Perusahaan Kosmetik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)
This study aims to measure the efficiency of Cosmetic Companies listed on the Indonesia Stock Exchange in 2019-2022 using the data envelopment analysis (DEA) approach. DEA is a nonparametric method for measuring the efficiency of a Decision Making Unit (DMU) decision-making unit. DEA compares several homogeneous DMUs based on a number of inputs to produce the expected output. This study uses a method with four inputs and two outputs. Data were analyzed using the DEAP version 2.1 application with the Constant Return to Scale (CRS) model. The results of the study show that: Efficiency analysis using Data Envelopment Analysis (DEA) Model Constant Returns to Scale (CRS) in six cosmetic companies. Overall, the Company experienced a fluctuating and significant level of efficiency. Before COVID-19, cosmetic companies on the Indonesia Stock Exchange generally showed a high level of efficiency, with some companies recording optimal efficiency of up to 100%. The companies that were able to achieve an efficiency value of 100% were PT. Martina Berto Tbk, PT. Unilever Indonesia Tbk, and PT. Kino Indonesia Tbk who managed to manage their costs and assets very well, reflecting effective and efficient operational management. While after COVID-19, the efficiency of cosmetic companies on the Indonesia Stock Exchange decreased in general. Many companies experienced a decline in operational efficiency, reflecting challenges in managing costs and adapting to changing market conditions. Some companies managed to increase efficiency again, but fluctuations remained reflecting the significant impact of the crisis on operational performance.
Pengaruh Pengungkapan Sustainability Report dan Green Accounting terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
This study aims to determine the effect of sustainability report disclosure and green accounting on the company's financial performance. The index used as the sustainability report guideline in this study is GRI-G4 and PROPER for green accounting. The sample companies were selected using a purposive sampling method with several specific criteria. The sample used in this study was a mining sector company that published a sustainability report and participated in PROPER in 2020-2022. The sample was 11 companies. The data analysis used was descriptive statistical analysis, panel data regression model determination, selection of panel data regression model, classical assumption test and hypothesis testing using panel data regression analysis, partial test (t test), simultaneous test (f test), and coefficient of determination (R square) with the help of Eviews 13. The results of the study showed that simultaneously sustainability report and green accounting had an effect on financial performance (ROA). While partially sustainability report economic aspects had a positive effect on financial performance (ROA), environmental aspects had no effect on financial performance (ROA), social aspects had no effect on financial performance (ROA), and green accounting had no effect on financial performance (ROA).
Pengaruh Profitabilitas, Likuiditas, Kebijakan Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016-2023)
This study aims to examine the effect of profitability, liquidity, debt policy and company size on company value. The data used in this study are secondary data. The population of this study were 92 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2023. The research sample was selected using the purposive sampling technique according to the criteria so as to obtain a sample of 18 companies. This study uses multiple linear regresions analysis. The results of this study state that profitability, liquidity, debt policy and company size simultaneously have a significant effect on company value. Partially, profitability and debt policy do not affect company value. Partially, liquidity has a significant negative effect on company value, while company size has a significant positive effect on company value.
Analisis Harga Pokok Produksi dengan Metode Full Costing untuk Menentukan Harga Jual pada Umkm (Studi Kasus Rumah Makan Tenda Biru Mintuo)
This study aims to analyze the determination of the cost of production by applying the full costing method in calculating the cost of production and its impact on business profits at the Ampera Tenda Biru Mintuo Restaurant MSME and as a basis for determining the selling price of balado chicken per portion. The problem faced by the Company is that it has not calculated all production costs in determining the selling price of balado chicken. The Company only calculates the cost of raw materials and by using the full costing method the Company can calculate by identifying all components of production costs, including the cost of raw materials, direct labor, and variable and fixed overhead for 1,500 portions of balado chicken during June 2025. The results of the analysis show that the total production cost reached Rp14,647,500, while the total sales were only Rp15,000,000, with a selling price per portion of Rp10,000. This caused MSMEs to experience a loss of Rp3,525,000, while by using full costing the Company can determine the selling price of Rp9,765 but the Company by not using full costing the Company's selling price was Rp7,415 and with the full costing method the Company made a profit of Rp235 per portion from the selling price strategy set by the Company not from the Company's price which only calculates the cost of raw materials, This finding indicates that the selling price set has not been able to cover all production costs when calculated as a whole, with a profit of Rp352,5000 per day the company feels that the profit is still small, the Company can increase the price to Rp12,000 and make a profit. Therefore, the application of the full costing method is important as a basis for evaluating more realistic selling price determination and cost efficiency strategies to increase the profitability of MSMEs in a sustainable manner
Pengukuran Kinerja dengan Menggunakan Metode Balance Scorecard pada Pt. Xyz
This study aims to determine how PT Moderen Plasindo Mutiara performs when measured using the Balance Scorecard method. The benefit of this study for the author is to gain insight into measuring company performance based on the Balance Scorecard method. The population in this study is financial reports, customer data, service data, and employee data at PT Moderen Plasindo Mutiara since its establishment in 1987 to the present. The sample for this study consists of financial statements, customer data, service data, and employee data for the years 2022-2023. The data collection techniques used in this study are documentation and questionnaires. The data analysis technique used in this study is the descriptive method. From the results of the discussion, it can be concluded that the performance measurement used by PT Moderen Plasindo Mutiara still focuses on financial improvement alone and is not yet complemented by non-financial performance such as customer perspective, internal business process perspective, and learning and growth perspective. Based on the concept of the Balanced Scorecard, PT Moderen Plasindo Mutiara should implement the Balanced Scorecard so that the company does not only focus on financial aspects but also pays attention to non-financial aspects and improves customer service, particularly in terms of hospitality and communication regarding product explanations, to ensure customer satisfaction. To enhance employee performance, structured training programs should be conducted for employees.
Faktor-Faktor yang Mempengaruhi Profitabilitas Perusahaan Pertanian (Suatu Studi Pada Perusahaan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)
The researcher aims to determine the effect of company size, sales growth, current ratio, working capital turnover, total asset turnover on profitability. This sample includes 21 agricultural companies listed on the IDX, namely 2013-2017. The data analysis method that will be used in this study is multiple linear regression program that will use IBM SPSS 23. That this study produces that company size, sales growth, current ratio, total asset turnover do not affect profitability and working capital turnover affects profitability. That this study produces that company size, sales growth, current ratio, working capital turnover, total asset turnover simultaneously or simultaneously affect profitability.
Measurement of Company Performance Pt. Meridan Sejati Surya Plantation Kerinci Kanan Using Balanced Scorecard
This study endeavours to elucidate the evaluative mechanism of corporate performance through the balanced scorecard paradigm, employing a quantitative modality. The focal entity is PT. Meridan Sejati Surya Plantation, domiciled in Kerinci Kanan, Siak Regency, Riau. Descriptive analytics were utilized for data explication.Findings indicate that the firm’s performance, appraised across the balanced scorecard’s quadrants, is broadly commendable. The fiscal dimension, encompassing profit vis-à-vis sales, assets, and liabilities, exhibits affirmative outcomes, as corroborated by a positive Economic Value Added (EVA), notwithstanding a marginal performance regression—suggesting fiscal recalibration through expenditure attenuation.From the client perspective, customer acquisition has intensified. Internally, operational recalibrations have enhanced procedural efficacy. However, the learning and growth vector remains volatile, encumbered by workforce flux impeding performance stabilization.
Pengaruh Corporate Governance terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Tercatat Di BEI Selama Periode 2020-2023)
This study examines how governance mechanisms affect audit timeliness in manufacturing companies in the industrial sector listed on the Indonesia Stock Exchange (IDX) for the 2020 - 2023 period. Timely publication of financial reports is crucial for managing strategy and ensuring investor confidence, as audited reports are the most important source of information. Delays in financial reporting have become a significant issue for IDX-listed companies, potentially impacting their productivity. Using a quantitative approach, this study utilizes second-order time series data from 10 companies selected using purposive selection, resulting in 40 firm-year observations. The data were analyzed using multiple regression analysis using SPSS version 26. The findings reveal that managerial ownership and the size of the audit committee are significant factors influencing audit delay. Conversely, the study found that institutional ownership and the proportion of independent commissioners do not have a statistically significant effect on the duration of the audit process.
Pengaruh Kompetensi, Objektivitas, Integritas, Time Budget Pressure, dan Audit Fee Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Kota Pekanbaru)
The quality of auditors is related to trust, honesty and professional ethics in carrying out audit tasks, the quality of integrity is very important for public accountants and is a guideline for auditors in conducting examinations of every decision taken This study aims to determine the effect of competence, objectivity, integrity, time budget pressure, and audit fees on audit quality (Empirical Study at the Public Accounting Firm in Pekanbaru City). The research method used is quantitative. The population of this study were all auditors who worked at public accounting firms in Pekanbaru city. The following population was used in this study. The sampling method used in this study is to use a saturated sample or census. The sample of this study were all Public Accounting Firms (KAP) in Pekanbaru, totaling 56 respondents. Research results on competency variables have an influence on audit quality. Thus H1 is accepted. Research results on objectivity variables have an influence on audit quality. Thus H2 is accepted. The results of research on integrity variables have an influence on audit quality. Thus H3 is accepted. The results of research on the Time Budget Pressure variable have no effect on audit quality, thus H4 is rejected. The results of research on the Audit Fee variable have no effect on audit quality, thus H5 is rejected.
Pengaruh Pendapatan Asli Daerah (PAD) dan Belanja Modal Terhadap Kinerja Keuangan pada Pemerintah Provinsi Riau
This study aims to analyze the effect of Local Original Income and Capital Expenditure on Financial Performance in the Regency/City Government of Riau Province in 2019-2024. The sampling technique used was purposive sampling with a total sample of 12 Regencies/Cities. The type of data in this study is quantitative data with secondary data sources and data collection techniques through documentation. The data analysis technique uses multiple linear regression tests. The results of this study are that Local Original Income has a positive and significant effect on Financial Performance and Capital Expenditure does not affect Financial Performance.
Pengaruh Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgment
This study aims to analyze the influence of compliance pressure, task complexity, and auditor experience on audit judgment. This study uses primary data collected by distributing questionnaires to auditors working at public accounting firms located in Pekanbaru. Out of 80 questionnaires distributed to twelve public accounting firms, a total of 68 questionnaires were returned and processed. After validity and reliability tests were conducted, the data were analyzed using multiple linear regression with IBM SPSS (Statistical Products and Solutions) statistical tool 22. The results of the study indicate that compliance pressure has a positive influence on audit judgment, auditor experience has a positive influence on audit judgment, and task complexity has a negative influence on audit judgment.
Pengaruh Profitabilitas, Leverage dan Sales Growth Terhadap Penghindaran Pajak yang Di Moderasi oleh Ukuran Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 -2023
This study investigates the influence of profitability, leverage, and sales growth on corporate tax avoidance, while also examining the moderating role of firm size within mining firms listed on the Indonesia Stock Exchange (2019–2023). Employing purposive sampling, 18 out of 47 firms were selected, with data sourced from audited financial statements and analyzed using multiple regression via SPSS 26. Findings reveal that both profitability and leverage are inversely and significantly associated with tax avoidance, suggesting that financially strong or highly leveraged firms tend to adopt more compliant tax behavior. Conversely, sales growth exhibits a significant positive effect, implying that firms experiencing rapid expansion may resort to tax avoidance to preserve profit margins. Firm size, however, does not significantly moderate these relationships.
Pengaruh Ukuran Perusahaan, Profitabilitas, Komite Audit dan Solvabilitas terhadap Audit Delay dengan Reputasi Kap sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Consumen Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019- 2023)
This study aims to test and analyze the effect of company size, profitability, audit committee, and solvency on audit delay and also test and analyze the effect of KAP reputation in moderating company size, profitability, audit committee, and solvency on audit delay. The object of this study is the effect of company size, profitability, audit committee and solvency on audit delay with KAP reputation as a moderating variable in consumer cyclicals companies listed on the IDX in 2019-2023. The sample selection technique was carried out based on the purposive sampling method with a total sample of 82 companies. The data analysis technique used to analyze the results of this study is the regression model estimation method using panel data through the eviews 10 application. The results showed that company size, profitability, and audit committee had a negative and significant effect on audit delay, while solvency had a positive and significant effect on audit delay. The moderating variable of KAP reputation is proven to be able to moderate the influence of profitability and audit committee on audit delay, while on company size and solvency it is not proven to be significant.
PENGARUH PEMBIAYAAN KREDIT USAHARAKYAT (KUR)TERHADAP PENINGKATAN PENDAPATAN DEBITURBANK RIAU KEPRI SYARIAH PEKANBARU MARPOYAN
This study investigates the impact of the government’s Kredit Usaha Rakyat (KUR) program on the income growth of borrowers at Bank Riau Kepri Syariah, PekanbaruMarpoyan. Employing a quantitative research design, primary data were collected via questionnaires from 33 KUR beneficiaries, and analyzed using IBM SPSS Statistics version 25. The T‑test results revealed a p-value of 0.03, which is below the conventional 0.05 threshold. Based on this finding, the null hypothesis (H₀) is rejected in favor of the alternative hypothesis (Hₐ), indicating that KUR financing significantly enhances borrower income at the specified branch of Bank Riau Kepri Syariah Pekanbaru Marpoyan
Pengaruh Self Assessment System, Pemahaman Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Bangkinang)
This study aims to analyze the impact of the implementation of the self-assessment system, taxation understanding, and tax sanctions on the compliance of individual taxpayers registered at the Bangkinang Tax Office (KPP Pratama). The background of this research was driven by the low level of compliance in reporting annual tax returns in the region, thus raising questions about the factors that influence it. The method used was a quantitative survey approach, where questionnaires were distributed to 100 respondents using a chance sampling technique. Data analysis was carried out through multiple linear regression supplemented by classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The research findings indicate that partially, tax understanding and tax sanctions have a significant impact on taxpayer compliance, while the self-assessment system does not show a significant effect. However, simultaneously, all three variables have a significant affect to taxpayer compliance behavior. These results support the attribution theory, which states that tax behavior is influenced by both internal and external factors. This study is expected to serve as an evaluation material for the KPP Pratama Bangkinang in encouraging increased tax compliance through system strengthening, tax education, and consistent application of sanctions.
Studi Komparasi Kinerja Keuangan Bank Umum Konvensional Menjadi Bank Umum Syariah (Konversi) pada Pt Bank Riau Kepri Syariah (Perseroda) Tahun 2020 S/D 2024
This study aims to compare the financial performance of PT Bank Riau Kepri before and after its conversion to PT Bank Riau Kepri Syariah (Perseroda), focusing on the years 2020 to 2024. The research utilizes descriptive comparative analysis with a quantitative approach. Financial ratio analysis is conducted using paired sample t-test and wilcoxon signed-rank test to determine whether significant differences occurred in the performance indicators. Results show significant differences in several ratios: Capital Adequacy Ratio (CAR), Cost to Income Ratio (CIR), Financing to Deposit Ratio (FDR), and Operational Expenses to Operating Income (BOPO) increased after the conversion. Meanwhile, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Non-Performing Financing (NPF) decreased. These findings indicate the financial transformation impact of conversion from conventional to Islamic banking.