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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
 1 
Search results for , issue "Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance" : 5 Documents clear
Faktor Determinan dari Cost of Financial Distress Aninditya Cindy Natasya; Farida Titik Kristanti
JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2208

Abstract

Penelitian ini dilakukan untuk meneliti faktor-faktor yang mempengaruhi cost of financial distress melalui likuiditas, aktivitas, leverage, dan ukuran perusahaan. Perusahaan yang digunakan yaitu perusahaan sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Jumlah sampel penelitian yaitu 11 perusahaan, dipilih menggunakan metode purposive sampling dengan pengamatan selama empat tahun. Teknik analisis yang digunakan yaitu regresi data panel dengan menggunakan software Eviews. Berdasarkan hasil penelitian, likuiditas, aktivitas, leverage, dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap cost of financial distress. Secara parsial, likuiditas berpengaruh positif terhadap cost of financial distress, ukuran perusahaan berpengaruh negatif terhadap cost of financial distress. Sedangkan aktivitas dan leverage tidak berpengaruh terhadap cost of financial distress.
Study of Correlation Between Selected Financial Components (EBIT, Dividends, Retained Earnings, and Debt to Equity Ratio) with Stock Prices of Companies in Indonesian Real Estate Industry Raden Aswin Rahadi; Harris Kristianto Yondi; Alexius Reinaldo Hartadi Budiman
JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2169

Abstract

The real estate industry in Indonesia is forecasted to keep growing in the future. There will be significant opportunities in the capital market for investment. It is essential for investors who will invest in this industry to understand what factors are essential to predict stocks price movement, especially for stock trading investors. For companies in the industry, knowing what they should do to attain growth more significant than the industry itself is essential to attract investors. The research purposes are to study the correlation between selected financial components and stock price. The analysis was done by calculating the correlation between financial components with stock price using 10-years period data. The results show there are six classes of companies according to correlation analysis: significant with EBIT, significant with dividend, significant with RE, significant with DER, multi significant, and insignificant. The most substantial component is the debt to equity ratio. Recommendation for investors is to understand the industry and aware of companies' activities before investing. Investing in sustainable companies leads to stable capital gain while for risk-taker investors, investing in other companies should be based on the projects handled by the company. For companies, they should have focused on the factors that correlate with their stock price.
ANALISIS PENGARUH CAPM BETA, FIRM SIZE, BOOK TO MARKET RATIO, DAN MOMENTUM TERHADAP RETURN SAHAM Alex Tumpal Hutajulu; Evita Puspitasari
JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2300

Abstract

This research is performed to examine influence of capm beta, firm size, book to market ratio, and momentum on stock return in companies that listed on the Indonesia Stock Exchange. The population in this research was manufacture companies that listed on the Indonesia Stock Exchange during 2012-2014 with purposive sampling. Variables used in this research are capital gain (return), natural logarithma total asset (firm size), the ratio of book value to market value (book to market ratio), and return t-12 (momentum). The results shows that beta, firm size, book to market ratio and momentum simultaneously have a significant impact toward stock return. The conclusion based on partial test are (1) book to market ratio and momentum have a positive significance influence toward stock return (2) beta has negative insignificance influence toward stock return and firm size has positive insignificance influence toward stock return. Predictive capability of independent variabel in this research to stock return is 34,09% while other 65,91% was influenced by other factors.
PENGARUH EXCESS CASH DAN INSUFFICIENT CASH TERHADAP KINERJA PERUSAHAAN DAN REAKSI PASAR (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2013) Merri Dwi Nurrani; Evita Puspitasari; Rolland E. Fanggidae
JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2301

Abstract

The objects of this research were nonfinancial companies registered on Indonesian Stock Exchange with samples of 79 companies on 2010-2013 (including time lag). Data was analyzed usingPooled Least Square regression with Eviews software as the tool. Using 5% significancy level, this research implied that (1) excess cash had positive significant influence on firm performance, (2) insufficient cash had positive but no significant influence on firm performance, (3) excess cash had negative but no significant influence on market reaction, and (4) insufficient cash had negative significant influence on market reaction. These results implied that the market responded to insufficient cash more than excess cash in the companies and firm performance would be increasing because of excess cash due to the decrease of external financing cost.
Analisis Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Pentagon Aisyah Adepurwanty Rahman
JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2229

Abstract

Fraudulent financial reporting is a deliberate action for misstatement from the disclosure of financial statement that intended to deceive financial statement user in making economic decisions. This can be a serious problem because it can harm many parties. This research aims to examine and obtain evidence of the influence of fraud pentagon on fraudulent financial reporting, descriptively, simultaneously and partially. This research population includes infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange, 2016-2017. The sample collected by purposive sampling, which obtains 45 company with two years of observation. Therefore, there are 90 of the total sample researched. The analysis technique utilized the logistic regression using SPSS 24 software. The result shows that pressure, opportunity, rationalization, competence, and arrogance factors simultaneously affect the fraudulent financial reporting. Only the pressure factor partially affect the fraudulent financial reporting. Moreover, opportunity, rationalization, competence, and arrogance factors do not influence the fraudulent financial reporting.

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