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Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 23381507     EISSN : 2541061X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset Akuntansi dan Keuangan Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013" : 7 Documents clear
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009 – 2011 Supriatna, Nono; Triantoro, Arvian
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6570

Abstract

The research aims to examine the influence of intellectual capital to company’s financial performance (profitability, productivity, and market valuation. Profitability measured by Return On Asset (ROA), productiviy measured by Asset Turn Over (ATO), and market valuation measured by Market to Book Value (MB). Independent variabel used in this research is intellectual capital which measured by VAIC™, while dependent variable are ROA, ATO, and MB. In this research, the authors used a quantitative verificative. Data obtainable from retail company listed in Indonesia Stock Exchange (IDX) year period 2009-2011. The samples in this research using the method of purposive. Based on sampling criteria the final sample in this research is 7 retail companies. This research use simple linear regression for data analysis. From the research that has been done shows that intellectual capital has positive influence to profitability, intellectual capital has negative influence to productivity, and intellectual capital has no effect to market valuation.
PENGARUH PENERAPAN E-GOVERNMENT TERHADAP PELAKSANAAN TATA KELOLA PEMERINTAH DI PEMERINTAH KABUPATEN CIANJUR Heryana, Toni
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6572

Abstract

This research has purposes to know how the implementation of e-government, implementation of the Government Governance and e-government influence on the implementation of the Government Governance in the Government of Cianjur. The population in this research is 58 (Fifty eight) OPD in the Government environment Cianjur. Based on purposive sampling is then used 26 (twenty six) OPD in the Government environment of Cianjur. Data collection was done through the dissemination of a questionnaire using the semantic defferential scale. To test the effect of e-government (X) with respect to the implementation of the governance of the Government (Y), then in this study used a simple linear regression. The final results of the research done indicates that the implementation of e-government on most of the Department, Agencies and Offices in Cianjur influence of 78,5% with respect to the implementation of the governance of the Department, Agencies and Offices in Cianjur. While the rest 21,5% is the influence of another factors outside of e-government.
ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR PENENTU AUDIT FEE BERDASARKAN CLIENT ATTRIBUTES, AUDITOR ATTRIBUTES, DAN ENGAGEMENT ATRTRIBUTES Faturachman, Aman
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6574

Abstract

This research purposes to know how perception auditors about determining factors of audit fee based on Client Attributes, Auditor Attributes, and Engagement Attributes at The Public Accountant Firm residing in Bandung. In this research, the indicator that is used to characterize the Client Attributes are size, complexity, inherent risk, profitability, leverage and liquidity, and industry. While the indicator to characterize the Auditor Attributes are auditor’s specialization, audit tenure, and location. And the indicators to characterize the Engagement Attributes are audit problems, audit report lag, busy season, and number of reports. The Method that is used in this research is a descriptive method. The population in this research is a public accountant in Bandung. Based on sampling techniques that saturated and qualified then it take about 11 offices of public accountant. SmartPLS ver 2.0 M3 are used as a Statistical analysis. The result of this research with count the loading factor and bootstrapping method are, the first one that the perception of the auditor based on client attributes of audit fee determinants from which is very important to not important is size, complexity, profitability, inherent risk,  industry, and leverage liquidty, the second states that perception based on auditor attributes audit fee determinants from which is very important to not important is audit tenure, location, and specialization. And the third states that the perception of auditor engagement attributes based determinants of audit fee which is very important to not important audit report lag, busy season, audit problems and number of reports.
PENGARUH EFEKTIVITAS PENERAPAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Widarsono, Agus
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6566

Abstract

This research has purposes to know how the impact of the effectiveness of the technology information application to the quality of financial report in the regency area governance. This methods used into this research is verification descriptive. The data collected by spreading questioners that use semantic defferensial scale on its scoring. To assess the impact of effectiveness of the application of information technology (X) to the quality of financial report (Y), then used simple linear regression. Where as to know how much the impact that is given to the variable of independence, then use coefficient of determination. The result of the analysis shows that the applied of effectiveness information technology has positive impact to the quality of financial report in regency governance. Effectiveness of the application of information technology give impact 53,0% to the quality of financial report of the official regency governance, the agency and office in the environment of Sukabumi regency. While the rest 47,0% is the impact of another factors outside effectiveness of the application of information technology.
PENGARUH OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT Fitriani, Indah
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6575

Abstract

This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of internal auditors simultaneously influences the audit quality where the value F (91,837) the table F (3,232), and objectivity of auditor partially influences significantly the audti quality where the value T (4,914) the table T (2,021) as well as the integrity of auditor influences significantly the audit quality where the value T (10,721) is bigger than the table T (2,021).
PENGARUH AUDIT TENURE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN AKRUAL DISKRESIONER Nur apandi, R. Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6569

Abstract

The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Stock Exchange period 2009-2010. Samples was collected by used puposive sample method. The hypothesis tested by simple linear regression analysis. The results of this study indicate that audit tenure for three consecutive years (2009-2011) there were 16 companies that have changed auditors every year, 36 companies that perform audit engagements with the same auditor for 2 years, and 31 companies that perform audit engagements with the same auditor for 3 years.While, the results of descriptive analysis showed that the fraudulent financial reporting has a minimum value is -0.7940, maximum values is 0.3670, and an average of fraudulent financial reporting at 83 companies listed in the Indonesia Stock Exchange is -0.010622. Financial reporting fraud rate indicates a value of less than zero (-0.010622), which indicates that there are indications of fraud in the form of earnings management with minimazation income, which lowers the level of income reported earnings. The results of hypothesis showed that the audit tenure has no effect on fraudulent financial reporting.
PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KESUKSESAN PENGEMBANGAN SISTEM INFORMASI AKUNTANSI SERTA DAMPAKNYA TERHADAP PROSES PENGAMBILAN KEPUTUSAN Nasrizal, Nasrizal
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6577

Abstract

The objective of this research was to examine empirically the influence of user participation and top management support on success of accounting information system development and its impact on decision making process. The analysis units were the hospital in Pekanbaru city. The election of sample is by using technique of probability sampling with method of simple random sampling. The statistical method used to test the hypothesises was path analysis  with AMOS 20  program. The result shows that only the first hypothesis did not have a significant influence, while the others had  a significant influence.

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