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Dedik Nur Triyanto
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Fakultas Ekonomi dan Bisnis, Universitas Telkom, Jl. Telekomunikasi Terusan Buah Batu Bandung 40257
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JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
Economics, Econometrics & Finance
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance" : 5 Documents clear
Peran Market Value Added dalam Memoderasi Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Astrie Krisnawati; Sarah Khaerunnisha Fathiarani
JAF (Journal of Accounting and Finance) Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i1.2080

Abstract

Perusahaan dan pelaku bisnis semakin dituntut agar tidak hanya berorientasi dalam memaksimalkan laba tetapi mampu memberikan kontribusi positif terhadap lingkungan dengan mengembangkan apa yang disebut dengan Corporate Social Responsibility. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan CSR dengan nilai perusahaan menggunakan metode analisis regresi sederhana. Selain itu dalam penelitian ini juga menggunakan Market Value Added (MVA) sebagai variabel moderasi untuk mengetahui apakah MVA dapat memperkuat atau memperlemah hubungan antara CSR dengan nilai perusahaan dengan menggunakan metode analisis Moderate Regression Analysis (MRA). Pada penelitian ini terdapat tiga sampel perusahaan sektor transportasi dan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, yaitu Samudera Indonesia, Mitra International Resources, dan Garuda Indonesia. Hasil penelitian ini menunjukan bahwa pengungkapan CSR tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikasi sebesar 0,681 dan perolehan R square sebesar 0.013 atau 1.3% yang mana sisanya yaitu 98.7% dipengaruhi oleh variabel lain. Di samping itu, penelitian ini juga menyatakan bahwa Market Value Added (MVA) tidak berhasil memoderasi hubungan antara pengungkapan CSR dengan nilai perusahaan, artinya pengungkapan CSR tidak dapat meningkatkan nilai perusahaan pada saat MVA perusahaan tinggi dan sebaliknya.
Pengaruh Penyaluran Kredit Usaha Rakyat, Non Performing Loan,Tingkat Suku Bunga Bank Indonesia dan CAR Terhadap Profitabilitas (Studi Kasus Pada PT Bank Rakyat Indonesia (PERSERO) TBK Periode 2010-2017) Muhammad Andhika Wiranegara
JAF (Journal of Accounting and Finance) Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i1.2109

Abstract

The purpose of this study was to determine whether the level of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR can affect the level of profitability (Return On Asset) of PT Bank Rakyat Indonesia (Persero) Tbk, this study using secondary data sourced from the quarterly financial statements in the period 2010-2017. In managing the data that is owned, the author uses the SPSS version 20 data processing application. The data analysis technique used is multiple linear regression and to test the hypotheses of this study using t-statistical tests to test hypotheses partially and f-statistical tests to test hypothetically simultaneous. From the results of the tests that have been carried out in the Business Credit distribution, the interest rates of Bank Indonesia and CAR do not partially affect Return On Assets, while the non-performing loans affect Return On Assets. Simultaneously, the variable of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR has an effect on Return On Asset of 71.4 percent and the other is influenced by variables other than those studied. Key notes : Kredit Usaha Rakyat, Non Performing Loan, tingkat suku bunga Bank Indonesia, Capital Adequacy Ratio, Return On Asset.
PENGARUH FUNGSI AUDIT INTERNAL, RISIKO PERUSAHAAN, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT Sheha Silvia Ananda
JAF (Journal of Accounting and Finance) Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i1.2096

Abstract

Teori keagenan merupakan perbedaan kepentingan antara principal dan agent akhirnya memicu timbulnya agency cost, contoh dari biaya monitoring adalah fee audit. Fee audit merupakan imbalan yang diterima oleh auditor eksternal apabila telah memberikan pelayanan terhadap jasa audit yang dilakukan kepada suatu perusahaan. Peraturan tentang penentuan besaran fee audit sangat penting untuk dipatuhi untuk menghindari keraguan mengenai kemampuan dan kompetensi auditor dalam menerapkan standar teknis dan standar profesional yang berlaku. Penelitian ini menggunakan variabel independen fungsi audit internal, risiko perusahaan, dan kompleksitas perusahaan. Sedangkan variabel dependennya adalah fee audit. Populasi dalam penelitian ini adalah perusahaan keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 25 perusahaan selama tiga tahun sehingga didapatkan 75 sampel yang diobservasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi Eviews versi 10. Berdasarkan hasil penelitian fungsi audit internal, risiko perusahaan, dan kompleksitas perusahaan berpengaruh secara simultan terhadap fee audit. Secara parsial kompleksitas perusahaan berpengaruh positif terhadap fee audit. Sedangkan fungsi audit internal dan risiko perusahaan tidak berpengaruh terhadap fee audit.
Pengaruh Literasi Keuangan Terhadap Perilaku Konsumtif Generasi Milenial Di Kota Bandung Zahra Qurotaa’yun; Astrie Krisnawati
JAF (Journal of Accounting and Finance) Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i1.2167

Abstract

Consumptive behavior is actions taken to fulfill various types of human needs. If consumption is carried out excessively and not just based on needs, then it is not a reasonable consumption anymore, but it has become a consumptive behavior. Millennials are considered as the most consumptive generation, especially online shopping and prioritizing short-term needs rather than long-term needs. Theoretically consumptive behavior is influenced by low financial literacy. This research was conducted in the millennial generation in Bandung, which in 2019 was 19-38 years old. The sample used in this study was calculated using Slovin formula so that there were at least 400 respondents. Technique used in this research is nonprobability sampling with a purposive sampling approach. The data analysis technique used is descriptive analysis and simple linear regression analysis. The results of this study concluded that financial literacy had a significant negative effect on the consumptive behavior of millennial generation in the city of Bandung. With the level of financial literacy and consumptive behavior included in the medium category.
RELEVANSI TATA KELOLA PUBLIK DAN ETIKA PERUSAHAAN Sofik Handoyo
JAF (Journal of Accounting and Finance) Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i1.2166

Abstract

This study aims to investigate the association of public governance and corporate ethics. Motive of the study was driven by numerous corporate scandals in various countries and practice of good governance both in private and public sector. The study was intended to reveal, whether the country that apply good practice of governance will also lead good practice of corporate ethics in that country. The study adopted exploratory research design which are public governance and corporate ethics proxied as two independent variables. Public governance was represented by attributes namely public accountability, control of corruption, effectiveness government, regulatory quality, rule of law, regulatory quality and political stability. The results show that all public governance attributes are positively and significantly associated with corporate ethics. Pearson correlation coefficient indicates that all attributes of public governance have strong correlation (Pearson correlation (r) > 0.6), except for public accountability attribute. The result implies that the practice of good governance in governmental sector have potential impact on how private sector running their business organizations.

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