PRIVE: Jurnal Riset Akuntansi dan Keuangan
http://ejurnal.unim.ac.id/index.php/prive
<p>PRIVE (Jurnal Akuntansi dan Keuangan) is published by Accounting Department, Faculty of Economics, University of Islam Majapahit. This journal is a media of scientific communication in the field of accounting and finance reseacrh which is published two times a year,those are in March and September. There are 15 articles each volume. The topics are Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioral Accounting, Management Accounting, Taxation, Corporate Governance, Education Accounting, Public Sector Accounting, Environmental Accounting and Ethics Accounting with reference to scientific research standards and procedures established by the editorial board for publication. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other accounting observers who are interested in research in the field of accounting</p>Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahiten-USPRIVE: Jurnal Riset Akuntansi dan Keuangan2615-7314Determinan Persepsi Mahasiswa Mengenai Penggelapan Pajak dengan Penerapan Teknologi Informasi sebagai Variabel Moderasi
http://ejurnal.unim.ac.id/index.php/prive/article/view/3144
<p><em>The aim of this research is to determine the factors that have an impact on students' views regarding tax evasion with the application of information technology as a moderating variable. The sample in this research is accounting students class of 2020 concentrating on taxation at Putra Indonesia University "YPTK" Padang. The selection of students as samples was based on the reason that they represent the future generation of taxpayers. The aim is to contribute to reducing tax evasion behavior, overcoming various practices that deviate from tax obligations. The sampling technique for this research used convenience sampling. Respondents in this study totaled 128 respondents. Data analysis using multiple linear regression with SPSS 26 tools. Based on the findings, it was found that tax justice and tax discrimination had a positive and significant impact on students' perceptions or views regarding tax evasion, but not the tax system. IT as a moderating variable has a partial moderating influence on the relationship between tax justice and students' perceptions or views regarding tax evasion. However, it cannot moderate the influence of the tax system and tax discrimination on student perceptions or views regarding tax evasion among accounting students with a tax concentration class of 2020 at UPI "YPTK" Padang.</em></p>Jihan LatifahFitri YeniPutri Intan Permata Sari
Copyright (c) 2024 PRIVE: Jurnal Riset Akuntansi dan Keuangan
2024-03-282024-03-287111410.36815/prive.v7i1.3144Faktor-Faktor Yang Mempengaruhi Financial Sustainability Ratio (FSR)
http://ejurnal.unim.ac.id/index.php/prive/article/view/3192
<p><em>Perumda BPR Bank Jogja is a corporation of Yogyakarta city that supports and encourages the growth of regional economic development as well as regional capital sources that improve the standard of living and welfare of the community. So that financial sustainability is important related to the sustainability of Perumda BPR Bank Jogja in its financial aspect. This study uses independent variables, namely Non Performing Loan (NPL), Return on Asset (ROA) with dependent variables Financial Sustainability. The purpose of this study is to see the effect of Non-Performing Loan (NPL), Return on Asset (ROA) on Financial Sustainability. This research uses the research object of Perumda BPR Bank Jogja which has a mission to realize public welfare in the financial sector. Data is obtained from financial statements. The results showed that the t test on the Non-Performing Loan (NPL) variable was 0.575 and Return On Asset (ROA) was 0.017. The results of the t-test show a significance value of 0.268. The results can be concluded that Non-Performing Loan (NPL) has no effect while Return On Asset (ROA) has an effect. Based on test F, Non-Performing Loan (NPL) and Return On Asset (ROA) have a significant impact on the Financial Sustainability Ratio (FSR).</em></p>Bangun Putra PrasetyaArum Iga Ratnasari
Copyright (c) 2024 PRIVE: Jurnal Riset Akuntansi dan Keuangan
2024-03-282024-03-2871152010.36815/prive.v7i1.3192Financial Sustainability Perusahaan BUMN Sektor Transportasi Laut: DER Sebagai Variabel Mediasi
http://ejurnal.unim.ac.id/index.php/prive/article/view/3191
<p><em>The concept of sea toll is one of the maritime transportation programs or strategies implemented by the government in improving inter-island relations and supporting economic growth. So that financial sustainability is important related to the sustainability of the policy. This study uses an independent variable, namely Return On Assets (ROA) with a dependent variable Financial Sustainability with Debt To Total Equity (DER) as a mediation variable. The purpose of this study is to see the effect of Debt To Total Equity (DER) in mediating the variable Return On Assets (ROA) on Financial Sustainability. This research uses the object of research of state-owned companies engaged in sea transportation, namely PT. PELNI and PT. ASDP. Data is obtained from financial statements. The results show that the result of two-tailled probality value is 0.20127969 > 0.05. The results can be concluded that Debt to Total Equity (Z) does not mediate Return on Asets (ROA) to financial sustainability.</em></p>Moh WahidBangun Putra Prasetya
Copyright (c) 2024 PRIVE: Jurnal Riset Akuntansi dan Keuangan
2024-03-282024-03-2871212710.36815/prive.v7i1.3191Pengaruh Corporate Governance Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening
http://ejurnal.unim.ac.id/index.php/prive/article/view/3150
<p><em>The company becomes a measure to assess how well management manages future operational prospects. This</em>l<em> study aims</em>l<em> to examine the</em>l<em> impact of</em>l<em> the Independent</em>l<em> Board</em>l<em> of</em>l<em> Commissioners, Board</em>l l<em>of Directors, and</em>l<em> Audit</em>l<em> Committee on</em>l<em> firm</em>l<em> value with</em>l<em> Dividend</em>l<em> Policy as</em>l<em> an </em>l<em>Intervening </em>l<em>Variable. The purposive</em>l<em> sampling technique</em>l<em> was used</em>l<em> to select</em>l<em> 24 manufacturing</em>l<em> companies in</em>l<em> the food</em>l<em> and </em>l<em>beverage sub-sector</em>l<em> as research samples. The results showed that the</em>l<em> Independent Board</em>l<em> of Commissioners</em>l<em> had no</em>l<em> significant impact on</em>l<em> dividend policy, while the Board of Directors and Audit</em>l<em> Committee had a</em>l<em> significant effect</em>l<em> on dividend policy. The</em>l<em> Independent Board of</em>l<em> Commissioners and</em>l<em> the Audit</em>l<em> Committee have</em>l<em> no significant</em>l<em> impact on firm value, while</em>l<em> the Board</em>l<em> of Directors</em>l<em> has a</em>l<em> significant influence</em>l<em> on firm value. Overall, the</em>l<em> Independent Board of</em>l<em> Commissioners, Board</em>l<em> of </em>l<em>Directors, and Audit</em>l<em> Committee do not show a</em>l<em> significant impact on</em>l<em> firm value when Dividend</em>l<em> Policy acts as</em>l<em> an intervening</em>l<em> variable in</em>l<em> food and</em>l<em> beverage </em>l<em>sub-sector manufacturing</em>l<em> companies listed on</em>l<em> the Indonesia</em>l<em> Stock Exchange</em>l<em> during the period 2018-2022.</em></p>Dea Jenia WinandaFitri YeniPutri Intan Permata Sari
Copyright (c) 2024 PRIVE: Jurnal Riset Akuntansi dan Keuangan
2024-03-282024-03-2871284110.36815/prive.v7i1.3150