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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 7 No 2 (2023): JAF - Journal of Accounting and Finance" : 5 Documents clear
Penerapan GRI Standards dalam Penyusunan Laporan Keberlanjutan Tahun 2021 pada Perusahaan Sektor Barang Konsumen Primer Leonardo Ivan Lasmana; Ririn Breliastiti; Temy Setiawan
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6023

Abstract

This study aims to analyze, compare, and conclude how consumer non-cyclicals public companies apply the GRI Standards indexes in their sustainability report and what sustainability issues are disclosed by the company. This research was made in addition to fulfilling an assignment from the Governance and Sustainable Business course, as well as to fins out whether consumer non-cyclicals companies disclose topic-specific standards such as. The research method used is descriptive qualitative method which originates from the sustainability reports of 5 listed companies in the consumer non-cyclicals sector in 2021. The five companies have made disclosures on topic-specific standards but some of the companies still does not comply with the GRI Standards. Keywords: GRI, Sustainability Report, Topic-specific Standards
Pengaruh Kompetensi, Independensi, Skeptisisme Profesional, Dan Rotasi Audit (Studi Pada Akuntan Publik Seluruh Indonesia) Rheza Chandra Putra; Dini Rosdini; Cahya Irawady
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.5993

Abstract

The purpose of this research to determines the effect and correlation between Independence variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y). Keywords: Audit Quality; Audit Rotation; Competence; Independence; Professional Skepticism
Pengaruh Green Product Innovation Dan Green Process Innovation Terhadap Nilai Perusahaan Fitriana Noer Hidayah; Mentiana Sibarani
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6010

Abstract

The current deteriorating condition of the earth and the environment has become one of the main assessment bases for stakeholders in making decisions. A company is expected to have a role and participation in environmental improvement. The purpose of this study was to determine the effect of green innovation on firm value in companies listed on the Indonesia Stock Exchange and the best listed in implementing green business based on Indonesia Green Companies SWA Magazine. The research data was obtained from sample financial statements contained on the Indonesia Stock Exchange for the 2017- 2020 period from the company's website or the Indonesia Stock Exchange website. The sample used is companies listed in Indonesia Green Companies and listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used is purposive sampling. Hypothesis testing in this study using multiple linear regression analysis method. The results of this study indicate that green product innovation and green process innovation have a simultaneous effect on firm value, green product innovation has a significant effect on firm value, green process innovation has no significant effect on firm value. Keywords: Green Innovation, Green Product Innovation, Green Process Innovation, Company Value
Analisis Laporan Keuangan Perusahaan Menggunakan Rasio Likuiditas Pada PT. Indofood Suksess Makmur TBK Tahun 2020-2021 Atmim Nurona Nurona; Khubib Miftakhul Amin; Adelina Citra Dewi
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6228

Abstract

Financial reports aim to provide company information on financial performance, financial position, and financial position that can change, these parties really need information that aims to make and determine decisions. The company's financial position is influenced by controlled resources, financial structure, liquidity and solvency, in order to be able to adapt to a frequently changing environment. The current ratio from year to year is below the standard value of 200%. In 2020 the current ratio of 95.0% can be said to be not good, then it will increase in 2021 to 193.6% because current assets are larger and can be said to be good. Based on the quick ratio of PT. Indofood Sukses Makmur Tbk in 2020-2021 is categorized as quite good because it has not yet reached the industry standard of 67.4% and every year it experiences the same increase and stability as the current ratio. Next is the result of the cash ratio of PT. Indofood Sukses Makmur Tbk in 2020 of 42.8% can be said to be good because it is below the 2021 standard which is categorized as very good and the company has been able to pay off its longterm debt using the availability of cash and cash equivalents. Keywords: Financial Reports, Liquidity Ratio, Industry Standard
The Influence of Financial Indicators and Underwriter Reputation on Depreciated Stock Prices Adi Gunanto
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6239

Abstract

This research aims to analyze the influence of financial indicators and underwriter reputation on the level of stock underpricing during Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX). The phenomenon of underpricing has gained attention in securities market research in various countries. This study adopts a conceptual analysis approach based on a review of existing literature. The theory of asymmetric information also serves as the foundation for explaining the underpricing phenomenon in IPOs. Factors include Return on Equity (RoE), Financial Leverage, Current Ratio, Earnings per Share (EPS), Size, Proceeds, Company Age, Auditor Reputation, Underwriter, and Industry Type. Therefore, this research aims to test the influence of financial indicators and underwriter reputation on the level of stock underpricing in IPOs on the IDX. Consequently, the findings from this research can be used as a basis for comparison with similar studies in other countries. This can help in understanding the differences and similarities in the phenomenon of stock valuation in various global capital markets. Keywords: IPO Underpricing, Financial indicators and Underwriter reputation

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