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INDONESIA
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 8 Documents
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Search results for , issue "Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015" : 8 Documents clear
PENGARUH JOB CHARACTERISTIC TERHADAP SEMANGAT KERJA PEGAWAI Masharyono, Masharyono
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6622

Abstract

The role of human resources in an organization that is increasingly important with the increasing complexity of tasks, responsibilities, and challenges facing today's organizations. High-quality workforce one of which is driven by high morale. Thus will contribute to the advancement and survival of the organization. One of the factors that affect morale is a factor characteristics of the job is a factor that will make employees have a high morale.
PENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SETELAH INITIAL PUBLIC OFFERING (IPO) Andriana, Denny
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6619

Abstract

This study aims to examine the effect of exchange rate on stock prices after Initial Public Offering (IPO) on companies listed on the Indonesia Stock Exchange. Observations made on 137 companies that conduct an IPO in the period of 2009 to 2014. The purposive sampling method undertaken in this study resulted in 78 companies that became the research sample. Data analysis technique used in this research is simple regression model. The test results prove that exchange rate has positive but not significant effect on stock price after IPO. The value of determination coefficient is 0.047 (4.7%) indicating that the exchange rate variation can only explain 4.7% against stock price variation after IPO. The other 95.3% is another variable not included in this study.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN Widarsono, Agus; Putri Hadiyanti, Cantika
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6624

Abstract

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.
KOMPETENSI INTERNASIONAL AKUNTANSI FORENSIK MAHASISWA AKUNTANSI DI BEBERAPA UNIVERSITAS DI SEMARANG Rizky Garuda Nusantara Bachrul Zakir Hamzah, Muhammad; Yanto, Heri
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6620

Abstract

In the era of globalization accounting graduates equipped with international competencies would have better access to find jobs in other countries. The roles of universities in preparing their accounting graduates are pivotal. The objectives of the study is to identify the contributions of univesities in preparing their graduates to master international competencies of forensic accounting (KIAF). The population of the study are final-year accounting students of all universities in Semarang. By employing multi-stage smpling technique, the study collected 218 data. Moreover, the study used a five-point-Likert-type scale for both variables of accounting course enggagement (KMPA) and KIAF. KMPA was the proxy for measuring the process of accounting education at the university.Descriptive, correlation, and regression analyses were employed to analyze data. Almost all factors of KMPA significantly correlate with factors of KIAF. Canonical analysis shows that covariates of KMPA factors mostly correlate with canonical variable. Almost all factors of KMPA have significant contributions in building students’ competencies of forensic accounting Universities should improve the education processes of accounting to increase the KIAF. Since, the KIAF was measured using students’ perceptions, future research should focus on the impacts of KMPA on real competency of forensic accounting.
THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES Aprillia, Aprillia; Cicilia, Orlin; Pertiwi Sergius, Rafaela
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6621

Abstract

Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with the real condition. The purpose of this research is to acquire a effectiveness of empirical proof of fraud triangle consisting of Pressure, Opportunity, and Rationalization in detecting financial statement fraud that are indicated by using Beneish Model. The sample of this research consists of 39 companies are indicated doing fraud and 57 companies aren’t indicated doing fraud listing at BEI (Bursa Efek Indonesia) in 2012 – 2014. Test of this research uses logistic regression method. Based on the result and conclusion, this research shows that opportunity (independent commissioner ownership) has significant effect to fraudulent financial statement while pressure (AGROW), financial target (ROA), and rationalization (Total accrual) don’t have significant effect to fraudulent financial statement.
PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD Dewi Yuniarti Rozali, Rozmita; Mohammad, Jabbaar
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6623

Abstract

This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.
PENGARUH PROFIBILITAS DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Agustami, Silviana; Hidayat, Syarif
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6618

Abstract

The pulp paper industry in CSR disclosure has been heavily criticized because it often advertises itself but does not match performance. This research is generally intended to know the effect of profitability and environmental performance on the disclosure of social responsibility on the pulp paper and wood industries listed on BEI 2010-2013. The research method used is the method of causality research using two data collection techniques, namely through literature review and secondary data collection. The results obtained are as follows: 1. Profitability in the pulp paper and wood industry in BEI 2010-2013 is not good because the average every year always suffered losses, 2. Environmental performance in the pulp paper and wood industry in BEI 2010-2013 Is good enough, 3. Disclosure of responsibility on pulp paper and wood industry in BEI 2010-2013 is good enough, 4. There is a positive effect of profitability on corporate social responsibility disclosure, 5. There is a positive influence of environmental performance on the disclosure of social responsibility company. From these results can be concluded that based on regression calculation results obtained a positive effect between profitability and environmental performance on corporate social responsibility disclosure.
THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY Zulhaimi, Hanifa; R. Nelly Nur Apandi, R. Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6702

Abstract

The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS). This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.

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