JAF- Journal of Accounting and 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.
Articles
66 Documents
<![CDATA[KUALITAS AUDIT: FAKTOR AUDITOR DAN AUDITEE ]]>
<![CDATA[Maya Nur Izzati Diny]]>;
<![CDATA[Majidah -]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v4i2.3292
<![CDATA[Financial statements provide accounting information that can be used by users for decision making. To avoid material misstatement, financial statements need to be audited by qualified independent auditors. The auditor is expected to be able to provide guarantees through opinions given to the company's accounting information. This study aims to determine the effect of auditor factors (audit tenure, audit fees, auditor market share) and auditee factors (company size and publication age) on audit quality. The object of research is non-financial state-owned companies listed on the Indonesia Stock Exchange in 2014-2018. With the purposive sampling method obtained 16 company samples or 77 observational data after subtracting three outlier data. The data were analyzed by logistic regression analysis.The results showed that the auditor factors and the auditee factors had a simultaneous effect on audit quality. Meanwhile, partially only the auditor factors affect audit quality, namely; audit tenure had a positive effect and auditor's market share had a negative effect on audit quality. The novelty of this study is market capitalization as a proxy for firm size variables with the main issue of audit quality. It is recommended for further research to re-examine variables that do not support the research hypothesis on the research object and different observation periods. For the auditor, it is advisable to consider the auditor's workload, because it is feared that it will cause the auditor's dysfunctional behavior which can result in an inferior audit.]]>
<![CDATA[Pengaruh Komitmen Profesi dan Perilaku Etis Terhadap Pencegahan Fraud ]]>
<![CDATA[Sabirin Sabirin]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 5 No 2 (2021): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v5i2.3903
<![CDATA[Tujuan penelitian adalah menguji dan menganalisis pengaruh komitmen profesi danprilaku etis terhadap pencegahan fraud Pada PT XXX di Kota Pontianak. Penilitian inibersifat kausal (causal research). Sumber data dalam penelitian ini adalah data primerberupa kuesioner.Populasi penelitian adalah seluruh karyawan yang ada di PT XXX yaitusejumlah 8.762 karyawan. Adapun, metode pengambilan sampel yaitu menggunakansimple random sampling. Berdasarkan perhitungan terpilih sampel dalam penelitian iniadalah sejumlah 383 responden. Dalam penelitian ini dilakukan analisis statistikdeskriptif dengan menggunakan teknik analisis regresi berganda. Hasil penelitianmenunjukan bahwa variabel komitmen profesi dan perilaku etis berpengaruh positif dansiginifikan terhadap pencegahan fraud yang artinya semakin tinggi Komitmen Profesi,dan semakin baiknya prilaku etis karyawan maka semakin baik pula pencegahan fraud.Kata Kunci : Komitmen Profesi, Prilaku Etis dan Pencegahan Fraud.]]>
<![CDATA[FINANCIAL PERFORMANCE ANALYSIS OF BANK COMPANIES BEFORE AND AFTER THE FINTECH ERA ]]>
<![CDATA[Syena Idfilandu]]>;
<![CDATA[Saripudin Saripudin]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 5 No 2 (2021): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v5i2.4009
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris perbandingankinerja keuangan perusahaan perbankan sebelum dan sesudah era fintech. Data yang digunakandalam penelitian ini meliputi Rasio Likuiditas: Loan to Asset Ratio (LAR) dan Loan to DepositRatio (LDR), Rasio Solvabilitas: Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER), danRasio Rentabilitas: Return on Asset (ROA), Return on Equity (ROE), dan Return on InvestedCapital (ROIC) periode 2013 s.d. 2015 dan 2017 s.d. 2019.Hasil penelitian dalam studi inimenemukan bahwa terdapat perbedaan yang signifikan antara rasio Likuiditas (LAR dan LDR),rasio Solvabilitas (DAR dan DER), dan rasio Rentabilitas (ROA, ROE, dan ROIC) padaperusahaan perbankan yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah adanyafintech. Artinya, dengan kehadiran fintech mempengaruhi kinerja keuangan perusahaan bankdilihat dari variabel-variabel tersebut]]>
<![CDATA[The Influence of Financial Ratio to Profit Growth ]]>
<![CDATA[Vaya Juliana Dillak]]>;
<![CDATA[T.A. Siburian]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 5 No 2 (2021): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v5i2.3717
<![CDATA[The purpose of this study was determining the effect of financial ratios consisting of company size,current ratio, debt to equity ratio, and total assets turnover on profit growth in Property, RealEstate and Building Construction Service Sector Companies listed on the Indonesia StockExchange in 2015-2018. Sampling technique employed in this study is purposive samplingtechnique. There have been 13 companies sampled within 4 years, in order that 52 samples wereobtained. The analysis technique utilized in this study used panel data regression analysis. Theresults of the research company size variables, current ratio, debt to equity ratio, and total assetsturnover have an impact on profit growth by 32.7%, and therefore the remaining 67.3% isinfluenced by other factors outside the research variable. Partially, the variable Company Sizeand Total Assets Turnover incorporates a significant positive effect on Profit Growth, whileCurrent Ratio and Debt to Equity Ratio don’t have any significant effect on Profit Growth]]>
<![CDATA[Peranan Pendidikan Profesional Berkelanjutan Terhadap Akuntan Berpraktik ]]>
<![CDATA[Bertha Elvy Napitupulu]]>;
<![CDATA[Sita Dewi]]>;
<![CDATA[Dwi Listyowati]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 5 No 2 (2021): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v5i2.4002
<![CDATA[Pendidikan Profesional Berekelanjutan (PPL) adalah kegiatan belajar terus menerus untukmendapatkan kualitas dan kompentensi para Akuntan Berpraktik (AB) pada Kantor JasaAkuntan (KJA). Adapun tujuan penelitian ini adalah untuk mengetahui Peranan PPLterhadap AB dan mengetahui gambaran umum serta karakeristik AB. Penelitian inimenggunakan pendekatan studi kasus dengan metode campuran yaitu analisa kuantitatifberupa analisa deskriftif, analisa regresi dan korelasi serta analisa kulitatif. Hasil penelitianini menunjukan bahwa PPL tidak begitu berperan terhadap AB, hal ini dibuktikan dengansedikitnya pertambahan jumlah klien pada KJA. PPL hanya sekedar untuk memenuhui syaratmenyandang gelar AB yang telah ditetapkan oleh Pemerintah , Ikatan Akuntan Indonesia(IAI) dan pihak lain yang diakui oleh pemerintah melalui Pusat Profesi dan PembinaKeuangan. Seiring berjalannya waktu semakin tingginya tingkat kepercayaan animomasyarakt terhadap laporan keuangan yang berkualitas, maka diharapkan tujuan utamadiselenggarakan PPL pasti akan tercapai.Kata Kunci: Pendidikan Profesional berkelanjutan, Akuntan Berpraktik, Kantor Jasa Akuntan]]>
<![CDATA[Environment Management Reporting Disclosure Before And After Sustainability Development Goals ]]>
<![CDATA[lisna lisnawati]]>;
<![CDATA[Yati Mulyati]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 5 No 2 (2021): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v5i2.3956
<![CDATA[Penelitian ini menganalisis aspek Environment Management Reporting Disclosure pada sektorpulp and paper yang sudah tercatat di Bursa Indonesia sebagai bentuk tanggung jawabterhadap Manusia (people), Bumi (planet) and keuntungan (profit) pada triple bottom linesebagai bagian dari Sustainability Development Goals (SDGs). Penelitian ini bertujuan untukmelihat adakah kesamaan atau perbedaan antara pengungkapan sebelum dan sesudah SDGs.Metode yang digunakan dalam penelitian adalah menggunakan pendekatan analisis konten/isikuantitatif (quantitave content analysis) terhadap konten website perusahaan pulp and paperdengan unit fisik, unit sintaksis dan unit tematik. Hasil penelitian dengan menggunakan ujibeda untuk menganalisa apakah ada perbedaan pengungkapan konten di website sebelum dansesudah SDGs adalah tidak ada perbedaan signifikan antara pengungkapan sebelum dansesudah sustainability. Terdapat dua variabel konservasi hewan dan rating yang tidak diungkapkan dalam laporan dan hanya 66% pengungkapan dilakukan secara konsisten setiaptahunnya oleh entitas. Implikasi penelitian adalah harus terdapat pedoman yang pasti danrinci terkait dengan pengungkapan Environment Management Reporting sehingga terdapatkeseragaman dalam mengungkapkan laporan lingkungan.Kata Kunci: Analisis konten, Environmental Management Reporting, Triple Bottom Line]]>
<![CDATA[Valuation Analysis Using Fcff And Rv Of Oil And Gas Sub-Sector Companies On Idx 2016-2020 ]]>
<![CDATA[Muhammad Chalil Gilbran]]>;
<![CDATA[Riko Hendrawan]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v6i1.4035
<![CDATA[This research aims at examining the intrinsic value of stocks in the oil and gas sectors in 2021. This research used 2016-2020 data to calculate the historical performance of each company, which was projected from 2021-2025 based on three scenarios: optimistic, moderate, and pessimistic. This research employed estimates of the company’s financial behavior in the last five years. The methods used to assess the intrinsic value of these shares were Discounted Cash Flow (DCF) and Relative Valuation (RV). From the results of the research using the DCF method, the following results were obtained: MEDC and ELSA were undervalued in all scenarios, while ESSA was overvalued in all scenarios. With the RV method, the following results were obtained: MEDC, ESSA, and ELSA were undervalued in all scenarios. Overall, MEDC shares were overvalued by -44.7%, ESSA shares were overvalued by 4.6%, ELSA shares were undervalued by -45.6%.]]>
<![CDATA[Learning from GameStop: How Bandwagon Effect Influence Trading Decisions ]]>
<![CDATA[Raden Aswin Rahadi]]>;
<![CDATA[Subiakto Sukarno]]>;
<![CDATA[Rivary Finan Hernawan]]>;
<![CDATA[Ade Iusticia Putra]]>;
<![CDATA[Ertanto Vetra]]>;
<![CDATA[Johan Anindito Indriawan]]>;
<![CDATA[Nasrul Syahruddin]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v6i1.4143
<![CDATA[This paper examines the short squeeze event of the GameStop stock in Q1 2021. While the GameStop event was not the sole example of the short squeeze phenomenon, there is a uniqueness in the event that it was orchestrated by individual investors (non-institutional) using online social media such as Reddit. Using fundamental analysis of the GME, we conclude several advantages and disadvantages, how to detect, and how to profit from short squeezes. Using the Dividend Discount Model and Free Cash Flow Model, it is also found that the GameStop stock is quite overvalued, which might be the reason for the increased number of short sells in GameStop’s stock. We also examine some of the possible causes of the occurrence of the short squeeze in a (rather likely) efficient market. Overall, this paper gives a comprehensive exposition of the phenomenon of short squeeze through this rather rare and unique GameStop event]]>
<![CDATA[The Role of Forensic Accountants In Fraud Disclosure In Indonesia ]]>
<![CDATA[Salza Adzri Arismutia]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v6i1.4624
<![CDATA[This research is designed to employ qualitative research method with the Association of Certified Fraud Examiners as data source. The data is collected using documentation technique, which means the data comes from the books that have discussed the duties and responsibilities of a forensic accountant. Forensic accounting is a development of accounting disciplines that is still relatively new. The current availability of the profession is less than 10%, and has very good prospects in the future. This is what motivates the author to introduce and explain to readers, especially accounting graduates, about the expansion of the new profession from the development of accounting science. The fraud which frequently happens in state-owned institutions is the reason for the emergence of forensic accounting profession in Indonesia. Fraud itself is one of the problems that continues to occur until now. There is no institution or company institution that can really be free from fraud possibility. Fraud perpetrators are also present at all levels, both in the upper and lower classes of employees. Eradication of fraud in corruption is an opportunity as well as a challenge for them.]]>
<![CDATA[Pengaruh Current Ratio, Return On Asset dan Ukuran Perusahaan Terhadap Return Saham ]]>
<![CDATA[Kurnia Dini Asriyanti]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v6i1.4119
<![CDATA[The study aims to analyze the effect of Current Ratio (CR), Return On Asset (ROA) and Firm Size on Stock Return on Food and Beverage Company Listed on Indonesia Stock Exchange for the 2015-2019 period. The data used in this study is secondary data obtained from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange.The population in this study was 63 companies using purposive sampling technique, so that 39 samples of food and beverage sub-sector companies were obtained. The analytical method used in this research is panel data regression with the help of the Eviews 9 program. The results of this study partially show that the variable current ratio, return on assets and firm size have no significant effect on stock returns. While simultaneously the variable current ratio, return on assets and firm size have a significant effect on stock returns.]]>
