Prosiding Konferensi Riset Akuntansi Riau
type: channel
description: Proceeding of Konferensi Riset Akuntansi Riau (Konra) is a collection of academic papers published from the Riau Accounting Research Conference. The proceedings contain the results of the researchers' thoughts that have been presented in an academic seminar event that has been published both at the national and international levels.
publisher: Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
language: en-US
publication name: Prosiding Konferensi Riset Akuntansi Riau
issn: 2774-2059
items: FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT GENERASI Z DALAM MENGGUNAKAN LAYANAN FINANCIAL TECHNOLOGY DENGAN RISIKO SEBAGAI VARIABEL MODERASI
items: INTEGRATIVE MODEL OF GOVERNANCE, GREEN INNOVATION, AND ADAPTIVE CAPACITY AS THE KEY TO THE SUSTAINABILITY OF BUMDES IN RIAU
items: PENGARUH KEBERAGAMAN GENDER DEWAN TERHADAP KINERJA PERUSAHAAN: BUKTI DARI INDONESIA
items: FINANCIAL PERFORMANCE, MARKET VALUE, AND STOCK PRICE OF TELECOMMUNICATIONS COMPANIES IN INDONESIA
items: IMPACT OF ROA AND DIVIDEND POLICY CHANGES ON CHANGES IN LQ45 STOCK PRICES
items: THE EFFECT OF CHANGES IN INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE, AND GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE
items: PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS
items: EFEKTIVITAS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAP 07 PADA BIRO MANAJEMEN BMN KEMENKEU
items: THE EFFECT OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND PROFITABILITY ON COMPANY VALUE
items: PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI (STUDI KASUS : BAPEDALITBANG KAB. PESISIR SELATAN)
items: PENGARUH ESG DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK
items: A REFORMASI ADMINISTRASI PUBLIK PADA KEMUDAHAN IKLIM BERUSAHA : TINJAUAN KONSEPSUAL
items: PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK, KESADARAN WAJIB PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA USAHA MIKRO, KECIL DAN MENENGAH
items: ANALISIS PERBANDINGAN KINERJA KEUANGAN PT TIMAH TBK DALAM KASUS BERITA KORUPSI TAHUN 2023-2024
items: PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI PENGARUH KEBIJAKAN UTANG DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK
items: ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS): STUDI KASUS PADA SMA NEGERI X
items: PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
items: PERAN AUDITOR INTERNAL DALAM PENILAIAN KINERJA DI SEKTOR PUBLIK : SYSTEMATIC LITERATURE REVIEW (SLR)
items: THE EFFECT OF INVESTMENT OPPORTUNITY SET, OVERVALUED EQUITY, PROFIT MANAGEMENT ON PROFIT QUALITY WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE
items: PENGARUH CAPITAL ADEQUACY RATIO DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
items: PENGARUH KEAMANAN, KEMUDAHAN TRANSAKSI DAN FITUR APLIKASI TERHADAP KEPUASAN NASABAH DALAM PENGGUNAAN BSI MOBILE BANKING
items: PENGARUH PAJAK DIGITAL DAN INSENTIF PAJAK TERHADAP INVESTASI STARTUP DI JAKARTA MELALUI KEPERCAYAAN INVESTOR SEBAGAI VARIABEL MEDIASI
items: PENGARUH PENGHINDARAN PAJAK DAN PERTUMBUAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MODERASI
items: ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SEBELUM DAN SESUDAH MENJADI BANK DIGITAL (STUDI KASUS PADA PT BANK JAGO DAN PT BANK NEO COMMERCE)
items: EVALUASI KESIAPAN KEMENTRIAN KEUANGAN TIMOR-LESTE DALAM TRANSISI KE AKUNTANSI BERBASIS AKRUAL
items: DETERMINANTS OF AUDIT DELAY: THE ROLE OF KEY AUDIT MATTERS, AUDIT COMMITTEE MEETING FREQUENCY, PRIOR-YEAR AUDIT OPINION, AND PUBLIC ACCOUNTING FIRM REPUTATION
items: PERAN TRANSPARANSI LAPORAN KEUANGAN PADA ENTITAS NONLABA DI TIMOR LESTE
items: LEVERAGING SOCIAL CAPITAL FOR SUSTAINABLE COOPERATIVE PERFORMANCE: EVIDENCE ON THE MEDIATING ROLE OF COLLABORATIVE GOVERNANCE

FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT GENERASI Z DALAM MENGGUNAKAN LAYANAN FINANCIAL TECHNOLOGY DENGAN RISIKO SEBAGAI VARIABEL MODERASI
type: item
description: This study examines the determinants of Generation Z’s intention to use financial technology with risk as a moderating variable. The independent variables include attitude, subjective norms, perceived behavioral control, perceived usefulness, perceived ease of use, and financial literacy. Data were collected from 200 accounting students at five private universities in Padang using a structured questionnaire. The analysis employed multiple linear regression and moderated regression analysis (MRA) with SPSS 25. The findings reveal that all independent variables significantly influence the intention to use fintech, while risk moderates only the relationship between attitude and intention. These results highlight the importance of risk perception in shaping Generation Z’s adoption of digital financial services. Keywords: Fintech, Generation Z, Attitude, Subjective Norms, Perceived Behavioral Control, Financial Literacy, Risk
creator: Della Putri Andini
creator: Dandes Rifa
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-11-27
publication date: 2025-11-27
volume: 3
number: 1
starting page: 1
ending page: 22

INTEGRATIVE MODEL OF GOVERNANCE, GREEN INNOVATION, AND ADAPTIVE CAPACITY AS THE KEY TO THE SUSTAINABILITY OF BUMDES IN RIAU
type: item
description: This study examines the influence of governance on the sustainability performance of Village-Owned Enterprises (BUMDes), with green innovation as a mediating variable and adaptive capacity as a moderating variable. The research was conducted on BUMDes in Kampar and Pelalawan Regencies, Riau Province, Indonesia. A quantitative explanatory approach was employed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) to test direct, mediating, and moderating relationships simultaneously. The sample consisted of 130 key BUMDes managers selected through purposive sampling. The results show that governance has a positive and significant effect on both sustainability performance and green innovation. Furthermore, green innovation significantly mediates the relationship between governance and sustainability performance. However, adaptive capacity does not significantly moderate the relationship between green innovation and sustainability performance. These findings highlight the importance of effective governance practices and environmentally oriented innovation in enhancing BUMDes sustainability, while also emphasizing the contextual role of adaptive capacity within community-based organizations. The study provides policy implications for strengthening participatory governance and building innovative capabilities to support inclusive and sustainable rural development.
creator: Yesi Mutia Basri
creator: Gusnardi
creator: Taufeni Taufik
creator: Hariadi
creator: Anggraini
creator: Nurdiana
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-11-27
publication date: 2025-11-27
volume: 3
number: 1
starting page: 23
ending page: 46

PENGARUH KEBERAGAMAN GENDER DEWAN TERHADAP KINERJA PERUSAHAAN: BUKTI DARI INDONESIA
type: item
description: This study aims to determine the influence of women’s board, women’s board of commissioners, and women’s board of directors on firm performance in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) the period 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and firm reports disclosed on the Indonesia Stock Exchange and the company's website. The population of this study consists of non-financial sector companies listed on the Indonesian Stock Exchange from 2020 to 2023. Observation resulting in 1,011 samples observations through purposive sampling. Data analysis techniques used in research include classical assumption tests, regression tests, correlation analysis, t-tests, and robust tests, all of which are performed using STATA 17 software. The results of this study show women’s board has a significant negative effect on firm performance, women’s board of commissioners has a significant positive effect on firm performance, and women’s board of directors has a significant negative effect on firm performance. The results of this study cannot be generalized because its scope is limited to the non-financial sector. These findings enrich the existing literature on corporate governance and board diversity, while also offering practical insights for firms in structuring their boards and for policymakers in designing more effective gender diversity regulations. Beyond the academic contribution, the study carries broader social relevance by promoting a balanced understanding of women’s leadership and supporting inclusive and sustainable corporate governance practices. The novelty of this research is the separation of gender variables on the board into three categories.
creator: Azwir Nasir
creator: Atika Zarefar
creator: Rusli
creator: Arumega Zarefar
creator: Raja Adri Satriawan Surya
creator: Rheny Afriana Hanif
creator: Harya Anugrah Arrahman Wahid
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-01
publication date: 2025-12-01
volume: 3
number: 1
starting page: 80
ending page: 103

FINANCIAL PERFORMANCE, MARKET VALUE, AND STOCK PRICE OF TELECOMMUNICATIONS COMPANIES IN INDONESIA
type: item
description: This study aims to determine the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turnover (TATO), Return On Equity (ROE), Earnings Per Share (EPS), Price Earnings Ratio (PER), and Dividend Payout Ratio (DPR) on stock prices in telecommunications companies on the Indonesia Stock Exchange for the period 2016-2023, both partially and simultaneously. The population in this study were telecommunications companies on the Indonesia Stock Exchange for the period 2016-2023. The analysis techniques used were multiple regression analysis, descriptive analysis, classical assumption testing, correlation coefficient, coefficient of determination, model testing, and hypothesis testing. The results of this study indicate that the Current Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turnover (TATO), and Earnings Per Share (EPS) have a positive and significant effect on stock prices, while the Dividend Payout Ratio (DPR) has a negative and significant effect on stock prices. Return on Equity (ROE) and Price Earnings Ratio (PER) have no effect and are not significant on stock prices. Simultaneously, they have a positive and significant effect on stock prices in telecommunications companies for the period 2016-2023.
creator: Adittia Saputra
creator: Rima Auliyamartha Agustina
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-01
publication date: 2025-12-01
volume: 3
number: 1
starting page: 104
ending page: 129

IMPACT OF ROA AND DIVIDEND POLICY CHANGES ON CHANGES IN LQ45 STOCK PRICES
type: item
description: This study analyzes the effect of changes in Return on Assets (ROA) and changes in Dividend Payout Ratio (DPR) on stock price changes of LQ45 companies during the 2013–2023 period. The study employs a quantitative approach using panel data regression and purposive sampling, with 15 companies as the sample yielding 165 observations. The results indicate that changes in ROA and changes in DPR each have a positive and significant effect on stock price changes. In addition, changes in ROA and changes in DPR simultaneously play an important role in influencing stock price movements. This study provides empirical evidence on the role of financial performance and dividend policy as important signals for investors in the Indonesian capital market.
creator: Falihatul Ibriza
creator: Rima Auliyamartha Agustina
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-01
publication date: 2025-12-01
volume: 3
number: 1
starting page: 130
ending page: 144

THE EFFECT OF CHANGES IN INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE, AND GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE
type: item
description: This study aims to analyze the effect of Changes in Intellectual Capital, Corporate Social Responsibility (CSR) Disclosure, and Good Corporate Governance on The Performance of Banking Subsector Companies Listed on The Indonesia Stock Exchange (IDX) during 2019 – 2023. Changes IC were measured using natural logarithm transformation (LN_MVAIC) to address heteroskedasticity. The research sample was determined through purposive sampling of banks listed on IDX, with secondary data obtained from annual and sustainability reports. The analysis employed multiple linear regression. The results show that LN_MVAIC and the Board of Directors have a positive and significant effect on firm performance, while CSR Disclosure, Independent Commissioners, Institutional Ownership, and Managerial Ownership are not significant. Simultaneously, all independent variables significantly influence firm performance. This study highlights the importance of managing intellectual capital and the strategic role of the board of directors in supporting profitability. For future research, it is suggested to include variables such as firm size and leverage to obtain more comprehensive results.
creator: Septia Andini
creator: Rima Auliyamartha Agustina
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-01
publication date: 2025-12-01
volume: 3
number: 1
starting page: 145
ending page: 158

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS
type: item
description: Financial Distress is a condition where a company experience a decline in financial condition which is the beginning before the bankcruptcy occurs. The problem of financial distress can be seen from the condition of the company’s profits which fallen continiusly or even had negative profits for several years. This research aims to empirically test the effect of profitability, liquidity, leverage, and cash flow operating on financial distress. The population in this research is 108 consumer good non-cyclicals companies sector listed in Indonesian Stock Exchange (IDX) for the 2021-2023 period. The sample in this study was 71 companies using a purposive sampling technique. The technique in this research uses multiple linear analysis test. The result of the research show that profitability, liquidity, and leverage have significant effect on financial distress. Meanwhile, cash flow operating has no effect on financial distress.
creator: Febia Garcia Anthoni
creator: Siti Rahmi
creator: Nurhuda
creator: Dandes Rifa
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-01
publication date: 2025-12-01
volume: 3
number: 1
starting page: 159
ending page: 178

EFEKTIVITAS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAP 07 PADA BIRO MANAJEMEN BMN KEMENKEU
type: item
description: This study aims to explain the accounting treatment of fixed assets, including recognition, measurement, presentation, and disclosure in the 2022 state property reporting at Biro Manajemen Barang Milik Negara dan Pengadaan Sekretariat Jenderal Kementerian Keuangan Republik Indonesia. In addition, the study examines the deviations that occurred and identifies appropriate solutions to address them. The research uses primary data obtained through observation, interviews with key informants, and internal archives, as well as secondary data from regulations and documents related to state property management. The analysis compares the implementation of asset management and accounting treatment with Peraturan Pemerintah Nomor 27 Tahun 2014 concerning the Management of State/Regional Property and Peraturan Pemerintah Nomor 71 Tahun 2010 concerning Government Accounting Standards. The results indicate that the accounting treatment of fixed assets has been properly implemented, and most asset management processes—including utilization, maintenance, administration, monitoring, and control—comply with existing regulations. However, some deviations remain, such as assets with undefined usage status, idle assets, and incomplete presentation and disclosure in the User Property Report. These issues affect the quality of reporting and may potentially lead to audit findings. The study highlights the need for stronger governance and continuous monitoring of state asset management.
creator: Maya Mustika
creator: Rimi Gusliana Mais
creator: Preztika Ayu Ardheta
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-01
publication date: 2025-12-01
volume: 3
number: 1
starting page: 179
ending page: 195

THE EFFECT OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND PROFITABILITY ON COMPANY VALUE
type: item
description: This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility Disclosure, and profitability on firm value in the mining sector listed on the Indonesia Stock Exchange for the period 2019–2023. The research employs multiple linear regression methods using secondary data from annual reports, sustainability reports, and PROPER scores. The results indicate that, simultaneously, the three independent variables significantly affect firm value, while partially only Green Accounting has a significant negative effect. The research model has a coefficient of determination of 31.2%, implying that other factors outside the model also contribute to firm value. Research limitations include the scope of the sample and observation period, so further studies are recommended with expanded objects and variables. These findings highlight the importance of integrated environmental reporting, social responsibility, and profitability policies to enhance the value of mining companies in Indonesia. Keywords : Green Accounting, Corporate Social Responsibility Disclosure, Profitability, Firm Value, Mining Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Corporate Social Responsibility Disclosure, dan profitabilitas terhadap nilai perusahaan pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Metode yang digunakan adalah regresi linier berganda dengan data sekunder berbasis laporan tahunan, laporan keberlanjutan, dan skor PROPER. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen berpengaruh signifikan terhadap nilai perusahaan, sedangkan secara parsial hanya Green Accounting yang berpengaruh negatif signifikan. Model penelitian memiliki koefisien determinasi 31,2%, mengindikasikan adanya faktor lain di luar model yang turut memengaruhi nilai perusahaan. Keterbatasan penelitian ini terletak pada cakupan sampel dan periode observasi, sehingga perlu penelitian lanjutan dengan mempe…
creator: Khayla Yudistira
creator: Rima Auliyamartha Agustina
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-01
publication date: 2025-12-01
volume: 3
number: 1
starting page: 196
ending page: 211

PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI (STUDI KASUS : BAPEDALITBANG KAB. PESISIR SELATAN)
type: item
description: Kinerja merupakan aspek yang sangat penting dan harus diperhatikan oleh seluruh perangkat pemerintah yang terlibat dalam instansi tersebut. Keberhasilan suatu instansi dalam periode tertentu secara langsung dipengaruhi oleh upaya yang dilakukan oleh para pegawai. Hasil kerja yang dicapai oleh instansi maupun pegawai merupakan bentuk pertanggungjawaban kepada instansi dan masyarakat. Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, sistem informasi akuntansi, dan motivasi kerja terhadap kinerja pegawai. Objek pada penelitian ini adalah Badan Perencanaan Daerah, Penelitian, dan Pengembangan (Bapedalitbang) Kabupaten Pesisir Selatan dengan responden sebanyak 50 pegawai. Analisis data dilakukan dengan perangkat SmartPLS 3.0. Hasil yang diperoleh menunjukkan bahwa pengendalian internal, sistem informasi akuntansi, dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai.
creator: Hanifah Riza Azmi
creator: Siti Rahmi
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-02
publication date: 2025-12-02
volume: 3
number: 1
starting page: 212
ending page: 224

PENGARUH ESG DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK
type: item
description: This study aims to empirically examine the effect of Environmental, Social, and Governance and independent commissioners on tax avoidance in state-owned enterprises listed on the Indonesia Stock Exchange in 2021-2023. The research population includes all 34 State-Owned listed on the IDX during the 2021-2023 period, with a sample of 19 companies studied over 3 years, resulting in a total of 57 samples. The sampel in this study used purposive sampling. The data analysis method used in this study was quantitative analysis using SPSS version 25 data processing software. The results of this study indicate that ESG variables do not affect tax avoidance while independent commissioners variabels do affect tax avoidance.
creator: Aulia Chairunnisa Rizki
creator: Yesi Mutia Basri
creator: Supriono
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-02
publication date: 2025-12-02
volume: 3
number: 1
starting page: 225
ending page: 244

A REFORMASI ADMINISTRASI PUBLIK PADA KEMUDAHAN IKLIM BERUSAHA : TINJAUAN KONSEPSUAL
type: item
description: A conducive business climate is a key prerequisite for economic growth, increased investment, and national competitiveness. However, bureaucratic complexity and weak public governance often become major obstacles to creating an efficient and transparent business environment. This article examines the strategic role of public administration reform in improving the ease of doing business, with a focus on conceptual approaches and literature studies. By reviewing New Public Management (NPM), good governance theories, and reform experiences from various countries such as Estonia, Rwanda, and Georgia, this study highlights the importance of service digitalization, deregulation, and strengthening bureaucratic accountability. The research employs a descriptive qualitative approach and comparative analysis of policy documents, global reports such as the Ease of Doing Business Index, and recent academic articles. The findings indicate that public administration reform not only impacts procedural efficiency but also increases business actors’ trust in the government. Nevertheless, structural challenges such as bureaucratic resistance and institutional capacity gaps remain barriers to implementation. Therefore, reform strategies must be systematically designed with strong support from politics, technology, and public participation.
creator: Nercia Diva Maia de Deus
creator: Tubagus Muhamad Yusuf Khudri
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 245
ending page: 264

PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK, KESADARAN WAJIB PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA USAHA MIKRO, KECIL DAN MENENGAH
type: item
description: This study aims to test the hypothesis and generate empirical evidence regarding the influence of tax knowledge, tax sanctions, taxpayer awareness, and tax rates on tax compliance in micro, small, and medium enterprises. This study uses primary data by distributing questionnaires to micro, small, and medium enterprises (MSMEs) registered with the Pekanbaru City Cooperative and MSME Office. Sampling used in this study is using the Slovin formula. The number of MSMEs sampled in this study is 100 micro, small, and medium enterprises. The research method used is quantitative with a survey approach where data is collected using a questionnaire designed to measure the attitudes and perceptions of MSMEs in Pekanbaru City. By analyzing the relationship between the independent and dependent variables. The results of this study indicate that tax knowledge and taxpayer awareness have a positive and significant effect on MSME tax compliance, but tax sanctions and tax rates have no effect and are not significant on MSME tax compliance.
creator: Annisa Zahra
creator: Hesty Wulandari
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 265
ending page: 282

ANALISIS PERBANDINGAN KINERJA KEUANGAN PT TIMAH TBK DALAM KASUS BERITA KORUPSI TAHUN 2023-2024
type: item
description: This study aims to analyze and compare the financial performance of PT Timah Tbk before and after the corruption case that emerged in early 2024. Using a quantitative descriptive comparative method, this study examines the company’s liquidity, solvency, activity, and profitability ratios based on financial reports for 2023 and 2024, compared to industry averages. The findings indicate that PT Timah Tbk experienced a significant recovery in 2024, particularly in profitability and liquidity, as the company implemented cost efficiency and strategic management measures despite the negative impact of the corruption news
creator: Lisa Alvionita
creator: Hamdani Arifulsyah Rangkuti
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 283
ending page: 290

PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI PENGARUH KEBIJAKAN UTANG DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK
type: item
description: This study aims to analyze the influence of debt policy and earnings management on tax avoidance, with independent commissioners as a moderating variable. The research focused on energy sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The energy sector was selected due to its strategic role in the national economy and its complex business characteristics, both in determining capital structure policies and its cross-border business base, making it vulnerable to tax avoidance practices. The research sample was selected using a purposive sampling method based on specific criteria to ensure the results are relevant to the research objectives. This study employed a quantitative approach with multiple linear regression analysis. The results are expected to enrich the literature on corporate governance and taxation, as well as provide implications for management and regulators in improving tax transparency and compliance.
creator: Vanda Kusuma Wijaksono
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 291
ending page: 309

ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS): STUDI KASUS PADA SMA NEGERI X
type: item
description: This study aims to analyze the management of the School Operational Assistance (BOS) fund at SMA Negeri X in 2023. This research used a qualitative approach with a case study method through interviews and documentation. The results showed that the BOS fund management process includes three main stages: planning, implementation, and reporting. Although the implementation generally follows the Ministry of Education Regulation No. 63 of 2022, several issues remain, including limited transparency, the absence of written SOPs, delays in fund disbursement, recording errors in the general cash book, and lack of competent accounting personnel. This study recommends improvements in governance, capacity building, and more effective supervision to enhance accountability and efficiency in the use of BOS funds.
creator: Anggun Sejati
creator: Heri Yuliantoro
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 310
ending page: 326

PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
type: item
description: This study aims to empirically demonstrate the effect of earnings growth, capital structure and liquidity on earnings quality, with the audit committee as a moderating variable. The sampling method used a purposive sampling technique, resulting in 27 mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, with a total of 135 observations. This study used secondary data obtained from annual reports and company financial statements available on the website www.idx.co.id and the company websites. The data analysis method used is moderated regression analysis using IBM SPSS version 27 software. The results of this study indicate that earnings growth has no effect on earnings quality. Capital structure, liquidity and the audit committee influence earnings quality. Meanwhile, the audit committee is unable to moderate the effect of earnings growth, capital structure and liquidity on earnings quality.
creator: Mudhi'ah Khansa
creator: Popi Fauziati
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 327
ending page: 346

PERAN AUDITOR INTERNAL DALAM PENILAIAN KINERJA DI SEKTOR PUBLIK : SYSTEMATIC LITERATURE REVIEW (SLR)
type: item
description: This study aims to analyze the role of internal auditors in public sector performance assessment using the Systematic Literature Review (SLR) method based on the PRISMA guidelines. Of the 356 articles identified between 2014 and 2024, 45 were selected and analyzed thematically. The results indicate that internal auditors play a role not only as supervisors but also as evaluators and strategic consultants, supporting accountability and the effectiveness of public governance. Key success factors include the implementation of international standards (IPPF), the use of key performance indicators (KPIs), auditor independence, and management support. Key challenges include limited human resources, weak monitoring systems, and organizational resistance to audit findings. This study provides theoretical contributions through the development of a current literature review, and practical contributions through recommendations for strengthening the internal audit function to achieve accountable and transparent governance.
creator: Dionizio Antonio Lay Verdial
creator: Vera Diyanty
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 347
ending page: 354

THE EFFECT OF INVESTMENT OPPORTUNITY SET, OVERVALUED EQUITY, PROFIT MANAGEMENT ON PROFIT QUALITY WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE
type: item
description: This study examines the influence of investment opportunity set, overvalued equity, and profit management on the quality of profits with institutional ownership as a moderation variable in non-cyclical consumer sector companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2020–2023 period. Using quantitative and purposive sampling approaches, as many as 30 companies with 120 observational data were analyzed through narrowed regression (MRA) using SPSS 25.0 and classical assumption tests. The results show that investment opportunity set, overvalued equity, and profit management have a significant effect on the quality of profit. Institutional ownership moderates the influence of investment opportunity set and overvalued equity, but not on profit management. These findings confirm the importance of the role of institutional ownership in supervision to improve the quality of profits related to investment opportunities and market valuations, while control over profit management is still limited. This research enriches understanding of the factors and governance mechanisms that affect the quality of financial reporting in the Indonesian capital market.
creator: Neva Novianti
creator: M. Hafiz Nur Ardi
creator: Ethika
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 355
ending page: 373

PENGARUH CAPITAL ADEQUACY RATIO DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
type: item
description: This research aims to analyze the effect of Capital Adequacy Ratio (CAR) and Corporate Social Responsibility (CSR) on financial distress, with Good Corporate Governance (GCG) as a moderating variable in the Indonesian banking sector during the 2021–2024 period. Financial distress is measured using the Grover model. The research applies a quantitative approach with secondary data obtained from annual and sustainability reports of 47 banks listed on the Indonesia Stock Exchange. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results indicate that CAR has a significant effect on financial distress, while CSR has an insignificant effect. Furthermore, GCG does not moderate the relationship between CAR and CSR on financial distress.
creator: Adelima Dasopang
creator: Novita Indrawati
creator: Edfan Darlis
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 374
ending page: 387

PENGARUH KEAMANAN, KEMUDAHAN TRANSAKSI DAN FITUR APLIKASI TERHADAP KEPUASAN NASABAH DALAM PENGGUNAAN BSI MOBILE BANKING
type: item
description: Mobile banking services are very helpful for busy customers. These services make it easy for customers to access various financial and non-financial transaction application features such as purchasing credit, transferring money, paying bills, changing PIN codes, and checking account balances and other transactions. In addition to convenience, there are difficulties and risks associated with using mobile banking, especially regarding customer data security, which affects customer satisfaction. This study aims to analyze the effect of mobile banking security, transaction convenience, and application features on customer satisfaction in using Bank Syariah Indonesia (BSI) Mobile Banking among accounting students at Sultan Syarif Kasim Riau State Islamic University. The sample consisted of 100 respondents. The sample was determined using a purposive technique. Data was collected by distributing questionnaires. Data quality was tested using classical assumption tests. Multiple linear regression was used to analyze the hypotheses. The results of the study indicate that security and financial application features partially affect customer satisfaction in using BSI mobile banking. Further findings explain that ease of transaction does not affect customer satisfaction.
creator: Rahmi Febri
creator: Dinda Dwi Damayanti Damayanti
creator: Elisanovi Elisanovi
creator: Elfiandri Elfiandri
creator: Dinda Riyani Riyani
creator: Dini Sakinah Sakinah
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 388
ending page: 401

PENGARUH PAJAK DIGITAL DAN INSENTIF PAJAK TERHADAP INVESTASI STARTUP DI JAKARTA MELALUI KEPERCAYAAN INVESTOR SEBAGAI VARIABEL MEDIASI
type: item
description: This study investigates the effects of digital tax and tax incentives on startup investment in Jakarta, with investor trust serving as a mediating variable. In the context of the rapidly growing digital economy, the Indonesian government has introduced digital taxes and offered tax incentives to encourage startup development as drivers of innovation and employment. Using a quantitative approach with path analysis based on questionnaires distributed to startup investors, the findings reveal that digital tax, tax incentives, and investor trust significantly influence startup investment. Furthermore, investor trust mediates the relationship between tax policies and investment decisions, suggesting that while digital tax may be viewed as a financial burden, strong trust in government fiscal policies can enhance investor confidence in the high-risk startup sector. The study recommends that policymakers improve digital tax regulations and optimize tax incentive schemes to strengthen investor trust, foster a more conducive investment climate, and promote sustainable growth in Jakarta’s startup ecosystem and digital economy.
creator: Merliyana
creator: Naomi Christine Sarah
creator: Enung Siti Saodah
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 402
ending page: 421

PENGARUH PENGHINDARAN PAJAK DAN PERTUMBUAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MODERASI
type: item
description: This study aims to examine the influence of tax avoidance and company growth on company value with profitability as a moderator in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research method with a quantitative approach, measured using a panel data regression method with Eviews 12. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The sample was determined using a purposeful sampling method, with a sample size of 92 manufacturing companies, resulting in a total of 276 observations. The data used in this study are secondary data. The data collection technique uses a documentation method through the official website www.idx.co.id. The research results show that tax avoidance partially affects firm value. Meanwhile, firm growth partially has no effect on firm value. Profitability does not moderate the effect of tax avoidance and firm growth on firm value. Keywords: Tax Avoidance, Corporate Growth, Firm Value, and Profitability
creator: Hendrawati
creator: Ari Suharno
creator: Merliyana
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 422
ending page: 445

ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SEBELUM DAN SESUDAH MENJADI BANK DIGITAL (STUDI KASUS PADA PT BANK JAGO DAN PT BANK NEO COMMERCE)
type: item
description: This study aims to analyze the comparison of the financial performance of PT Bank Jago Tbk and PT Bank Neo Commerce Tbk before and after transforming into a fully digital bank using the CAMEL method which includes CAR, NPL, NIM, ROA, BOPO, and LDR ratios. This study uses secondary data on financial statements for the period 2017-2019 (before digital) and 2021-2023 (after digital) and is analyzed through the paired sample t-test and Wilcoxon Signed Rank Test. The results showed that in general there was an improvement in the aspects of capital, net interest income, profitability, and operating cost efficiency, especially for Bank Jago after becoming a digital bank, while Bank Neo Commerce showed more limited improvements and still faced high non-performing loan problems. However, based on the hypothesis testing results, the difference in financial performance before and after digital transformation in both banks is not statistically significant. This indicates that while digitalization has led to improvements in some financial indicators, the impact has not been strong enough to show significant changes within the timeframe of this study.
creator: Fifitri Ali
creator: Irvan Joshua Hutabarat
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 446
ending page: 463

EVALUASI KESIAPAN KEMENTRIAN KEUANGAN TIMOR-LESTE DALAM TRANSISI KE AKUNTANSI BERBASIS AKRUAL
type: item
description: This study aims to evaluate the readiness of the Ministry of Finance of Timor-Leste in transitioning from cash-based accounting to accrual-based accounting as a prerequisite for enhancing fiscal transparency and accountability. Unlike previous studies that mainly examined post-implementation challenges, this research focuses on the pre-implementation stage by applying Kurt Lewin’s change theory framework (unfreezing and changing). The research employs a qualitative case study approach through in-depth interviews with key informants selected based on their experience and relevance to accrual accounting policy, complemented by an analysis of official documents. The findings indicate that regulatory readiness remains limited to a macro framework without detailed technical guidelines, human resource capacity has gained political support and international cooperation but remains uneven, while information technology is technically compatible yet system integration and operator competence are still weak. These findings emphasize that the successful transition to accrual accounting in Timor-Leste can only be achieved if technical regulations, human resource capacity, and information technology integration are strengthened simultaneously, consistently, and sustainably. Keywords: accrual-based accounting; public sector accounting transition; theory of change; ministry of finance emerging country.
creator: Zejuina Ebi Sonia Ribeiro
creator: Nureni Wijayati
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-04
publication date: 2025-12-04
volume: 3
number: 1
starting page: 464
ending page: 481

DETERMINANTS OF AUDIT DELAY: THE ROLE OF KEY AUDIT MATTERS, AUDIT COMMITTEE MEETING FREQUENCY, PRIOR-YEAR AUDIT OPINION, AND PUBLIC ACCOUNTING FIRM REPUTATION
type: item
description: This study analyzes the effects of key audit matters (KAMs), audit committee meeting frequency, prior-year audit opinion, and public accounting firm reputation on audit delay among public companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. This study is motivated by the persistence of financial reporting delays despite supervision by the Financial Services Authority (OJK) and inconsistencies in prior research findings. Data were collected from annual reports and audited financial statements using a purposive sampling method and analyzed using Partial Least Squares (PLS) with WarpPLS. The results show that KAMs have a significant effect on audit delay, indicating that greater complexity and a higher number of KAMs extend audit completion time. In contrast, audit committee meeting frequency and public accounting firm reputation have no significant effect on audit delay. Meanwhile, prior-year audit opinion significantly affects audit delay, where companies receiving an unqualified opinion tend to complete audits more quickly due to lower audit risk.
creator: Meilda Wiguna
creator: Hardi
creator: Irna Danita
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-08
publication date: 2025-12-08
volume: 3
number: 1
starting page: 482
ending page: 500

PERAN TRANSPARANSI LAPORAN KEUANGAN PADA ENTITAS NONLABA DI TIMOR LESTE
type: item
description: This study aims to investigate the critical role of financial statement transparency in enhancing accountability and public trust within not-for-profit entities, particularly local religious institutions in developing countries without formal reporting standards. The problems addressed is the low implementation of financial report transparency in these organizations, which hinders accountability and sustainability. Utilizing a qualitative approach with a case study design, this research explore existing transparency practices, identifies inhibiting and driving factors, and analyses stakeholders’ perception of financial reporting transparency. The study focuses on analyzing the role of financial statement transparency in improving accountability and building public trust, while also identifying internal and external factors that hinder or support its implementation. The findings of this study indicated that not-for-profit entities in Timor Leste lack financial reporting transparency due to the absesnce of national standards and limited resources. Clear and accessible reports are essential to demonstrate accountability, attract donor support, and ensure operational.
creator: Maria Nélia Coração Jesus Foeh de Carvalho
creator: Nureni Wijayati
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-16
publication date: 2025-12-16
volume: 3
number: 1
starting page: 501
ending page: 522

LEVERAGING SOCIAL CAPITAL FOR SUSTAINABLE COOPERATIVE PERFORMANCE: EVIDENCE ON THE MEDIATING ROLE OF COLLABORATIVE GOVERNANCE
type: item
description: This study aims to examine the effect of social capital on cooperative sustainability performance and to investigate the mediating role of collaborative governance in the context of cooperatives in Riau Province, Indonesia. Drawing on Social Capital Theory and Collaborative Governance Theory, the study explains how relational resources embedded in cooperative communities are transformed into economic, social, and environmental sustainability outcomes. A quantitative explanatory approach was employed using a survey of cooperative managers, including chairpersons, secretaries, treasurers, and business unit managers. A total of 181 valid responses were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that social capital has a positive and significant direct effect on sustainability performance, although the magnitude of the effect is relatively modest. Social capital also exhibits a strong and significant influence on collaborative governance, which in turn has a substantial positive effect on sustainability performance. Furthermore, collaborative governance is found to significantly mediate the relationship between social capital and sustainability performance. These findings indicate that cooperative sustainability does not emerge automatically from social cohesion alone, but rather depends on the institutionalization of social capital through inclusive, transparent, and consensus-based governance mechanisms. This study contributes to the literature by providing a mechanism-based explanation of cooperative sustainability and offers practical insights for strengthening cooperative governance in support of the Sustainable Development Goals (SDGs).
creator: Gusnardi
creator: Yesi Mutia Basri
creator: Poppy Nurmayanti
creator: Novita Indrawati
creator: Ria Nelly Sari
creator: Fauzan Dwi Resnanda
creator: Damara Putri Hestia Indrapraja
rights: Copyright (c) 2025 Prosiding Konferensi Riset Akuntansi Riau
date: 2025-12-21
publication date: 2025-12-21
volume: 3
number: 1
starting page: 523
ending page: 540