Jurnal Riset Akuntansi

This study aims to analyze the effect of debt covenant, bonus mechanism, and political connections on tax avoidance with tax minimization as a moderating variable. The study uses secondary data from annual reports of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis method employed is Moderated Regression Analysis (MRA). The results show that…

This study compares the Single Index Model and the Black-Litterman model in forming an optimal stock portfolio on a fixed sample of recurrent IDX30 constituents in order to assess differences in portfolio composition, return, risk, and risk-adjusted performance in the Indonesian capital market. This study compares the Single Index Model and the Black-Litterman model in forming an optimal stock po…

This study aims to analyze the influence of domestic and global factors on Indonesia’s economic growth, with variables including inflation, world oil prices, and geopolitical risk. The research employs a quantitative approach using a regression model combined with the Engle–Granger Error Correction Model (ECM) to capture both short-run and long-run dynamics among variables. The data used are time…

The purpose of this study is to determine the effect of tax rates (X1) and foreign ownership (X2) on the application of transfer pricing (Y) for tax avoidance (Z). Case study of consumer goods manufacturing companies listed on the IDX for the 2017-2021 period. The population of this study was 63 companies in the consumer goods sector and 7 companies were selected as samples according to the crite…

This study aims to examine the influence of Accounting Information Systems (AIS) and Internal Control Systems (ICS) on the quality of financial statements, with Good Corporate Governance (GCG) as a moderating variable. This quantitative research employs Partial Least Squares (PLS) analysis on 36 respondents from Eyelink Group. The results indicate that AIS and ICS do not significantly affect the …

Sektor property dan real estate memiliki peran penting bagi ekonomi dan pembangunan Indonesia. Peranan sektor tersebut dapat digunakan untuk melihat peningkatan ekonomi negara. Dalam perkembangan dunia sekarang ini dapat kita lihat maju atau berkembangnya suatu negara berdasarkan bangunan yang terdapat di kota-kota besar dalam suatu negara jika bangunannya modern dan diisi dengan bangunan yang mo…