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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.
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Articles 15 Documents
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Search results for , issue "Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ " : 15 Documents clear
MODERASI UKURAN PERUSAHAAN PADA KUALITAS AUDIT DAN USIA PERUSAHAAN TERHADAP MODAL EKUITAS Rivera, Lidwina Nurilhaq; Naimah, Zahroh
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29256

Abstract

The cost of equity capital relates to the risk of investing in company shares. The purpose of this study was to analyze the effect of audit quality and company age on the cost of equity capital moderated by company size. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Data collection in this study was carried out by literature and documentation. The analysis technique in this research is Partial Least Square (PLS) analysis. The results in this study prove that audit quality has a significant effect on the cost of equity capital while company age does not have a significant effect on the cost of equity capital as well as audit quality does not have a significant effect on the cost of equity capital as moderated by company age.
Direksi Wanita dan Kinerja Perusahaan pada Industri Hospitality di ASEAN Winata, Jeslyne Anggi; Natania, Neysa; Rinaningsih, Rinaningsih; Yuliati, Retno
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29587

Abstract

Abstrak: Penelitian bertujuan untuk menguji dampak direksi wanita terhadap kinerja perusahaan khususnya pada sektor Hotel, Restaurants, dan Leisure di ASEAN. Sampel yang digunakan adalah perusahaan publik terdaftar di bursa efek melalui Capital IQ dengan sektor Hotel, Restaurants, dan Leisure dan memperoleh total 60 perusahaan di ASEAN pada periode dari tahun 2015 - 2018 dengan total observasi sebanyak 240. Kinerja perusahaan dalam penelitian ini diukur dengan ROA (Return on Assets) sebagai pengukuran berbasis akuntansi dan Tobin’s Q sebagai pengukuran berbasis pasar. Sedangkan direksi wanita diukur dengan menggunakan persentase dewan direksi wanita di perusahaan pada sektor Hotel, Restaurants, and Leisure di ASEAN. Metode regresi yang digunakan dalam penelitian ini yaitu metode analisis regresi linear berganda.Variabel kontrol yang terdapat pada penelitian ini yaitu ukuran dewan diresi, ukuran perusahaan, pertumbuhan penjualan, umur perusahaan, rasio lancar, dan leverage. Penelitian ini menunjukkan bahwa terdapat hubungan positif signifikan antara direksi wanita dalam dewan direksi terhadap kinerja perusahaan.
Bankruptcy Analysis On Coal Mining Companies Ramadhan, Yanuar; Laksono, Sherli Suci
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29185

Abstract

Financial distress is a condition in which the company is in an unhealthy state, but has not yet gone bankrupt. Therefore, it is important for companies to identify financial distress first as material for evaluation and early warning, especially since the world is currently experiencing an economic crisis due to the COVID-19 virus outbreak. This study aims to detect financial distress in coal mining sector companies. using the Altman Z-Score.The population used as research material was the Coal Mining Sector Company for the period 2016 - 2019. The sample technique used in this study was purposive sampling. The research sample was 22 companies in the coal mining sector with a research time of 4 years resulting in 88 samples. The data analysis technique used is descriptive analysis and logistic regression test using statistical test tools.Based on the testing of 5 (five) hypotheses, it is concluded as follows: Working Capital to Total Asset (WCTA), Retained Earning to Total Asset (RETA), Earning Before Interest and Tax to Total Asset (EBITTA), Market Value of Equity to Book Value of Liabilities (MVEBL), and Sales to Total Asset (STA) have no effect on financial distress
PENGARUH PERPUTARAN PIUTANG, PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PT SEMEN TONASA Nurjannah, Nurjannah
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.30729

Abstract

Abstrak. Tujuan penelitian ini adalah (i) untuk mengetahui dan menganalisis besarnya pengaruh perputaran piutang, perputaran kas dan perputaran persediaan secara parsial terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep, (ii) untuk mengetahui dan menganalisis besarnya pengaruh perputaran piutang, perputaran kas, dan perputaran persediaan secara simultan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep. Teknik pengumpulan data dilakukan melalui teknik dokumentasi dan wawancara dengan mengambil sampel berupa laporan keuangan tahun 2006-2015. Teknik analisis data yang digunakan adalah Uji Asumsi Klasik, Analisis Regresi Linear Berganda, Analisis Korelasi Linear, Uji-t dan Uji F. Hasil penelitian menunjukkan bahwa (i) Secara parsial perputaran piutang tidak berpengaruh signifikan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep, perputaran kas berpengaruh negatif dan signifikan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep, sedangkan perputaran persediaan berpengaruh positif dan signifikan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep. (ii) Secara simultan perputaran piutang, perputaran kas dan perputaran persediaan berpengaruh positif dan signifikan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep.
THE PREVENTION ALTERNATIVE OF FRAUD IN BUSINESS PRACTICES Yuniarti, Rozmita Dewi; Fitriani, Indah; Heryana, Toni; Halimah, Lilim; Saputra, Cahya Annaas; Febriani, Devi
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29085

Abstract

The principle of balance in accounting reflects the similarity in value between the source and allocation of expenditure contained in the balance sheet. Balance in the Islamic point of view, not only is the balance reflected in the value of the currency, but rather emphasizes the fulfillment of Islamic sharia on both sides of the balance. Therefore, this study seeks to provide a strengthening of the principle of accounting balance in an Islamic perspective in order to prevent fraud in business practices in the form of a fraud prevention model that is focused on in-depth observation of the source of assets and how to allocate them based on muamalah fiqh. The research method used is a qualitative method involving informants who have an understanding of the fiqh of muamalah, business man, and academics in the field of Islamic economics which is analyzed by triangulation techniques. Keywords: Source of Assets, Expenditure Allocation, Muamalah Fiqh, Fraud Preventio 
Accounting Irrelevance: Dimensi Affect Heuristic pada Formulasi Harga Jual Badan Usaha Retail ., Karina; Pontjoharyo, Wiyono
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.30106

Abstract

People often receive more information when they learn from their past. Past experience and belief may be particularly powerful in influencing judgments. Uniqueness of an object often leads to specific valuation. This unique object can be measured with special valuation techniques, including affect heuristic. Coupled with experience and belief, affect heuristic gives information that is easy to access in valuation activity. This explanatory research explains the role of affect heuristic in pricing electronic products as one of conventional goods. Using phenomenological approach, this qualitative research aims to gain better understanding of lived mindset and experience from price makers in pricing activity. This research finds some limitations that must have contributed to accounting irrelevance in pricing activity.
PENGARUH RISIKO KREDIT, KINERJA LABA, UKURAN BANK DAN LIKUIDITAS TERHADAP PERMODALAN BANK DI INDONESIA Fatmawati, Dian; Kristijadi, Emanuel
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29803

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh risiko kredit, kinerja laba, ukuran bank dan likuidasi terhadap permodalan bank di Indonesia. Penelitian dilakukan dengan metode kuantitatif, dengan menggunakan sumber data sekunder, yaitu laporan keuangan triwulan yang tercatat di buesa efek (BEI) tahun 2016-2018, dengan menggunakan teknik pengambilan sampel Purposive Sampling dengan sampel 10 Bank terbesar di Indonesia berdasarkan total asset (per desember 2018). Pengolahan data dilakukan dengan menggunakan Stata dengan teknik analis data menggunakan uji regresi data panel. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negative signifikan terhadap permodalan, kinerja laba berpengaruh negative tidak signifikan terhadap permodalan, ukuran bank berpengaruh negative tidak signifikan terhadap permodalan dan likuidasi berpengaruh negative tidak signifikan terhadap permodalan.
FRAUD, ETIKA DAN KEGAGALAN BANK DARI SUDUT PANDANG PEGAWAI Ashari, Hasan; Nugrahanti, Trinandari Prasetyo
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.30651

Abstract

This study's purpose to explain the application of ethics and its influence on fraud and bank failures that occur in rural banks (RB) in indonesia from the perspective of employees. This study took a sample of 100 banking practitioners who have the competence and capability to provide information on the facts that occur in rb's operations. The methodology in this study is quantitative, and the nature of this research is descriptive analysis. Based on the study concluded that: (1) RB has understood the importance of applying ethical principles, although not all had implemented them. The ethical principles applied by all RB are committed to customers and maintaining a good reputation. The most ignored ethical principles are the principles of environmentally friendly and employee welfare. So that not all RB have applied ethical provisions under pojk number 4/pojk 03/2015, concerning the implementation of governance for RB, (2) RB understanding and bank supervisors regarding fraud are the same. The ranking order between the understanding of RB and the bank supervisor's' attention in the audit is no different significantly and 3) the caused of ethical violations on RB failure is stronger at 65% compared to ethical violations on fraud at 57%.Keywords: Ethics, Fraud, Bank Failures Abstrak Penelitian ini bertujuan menjelaskan sejauh mana penerapan etika menjadi penyebab terjadinya fraud dan kegagalan bank pada bank perkreditan rakyat (BPR) di indonesia menurut perspektif pegawai BPR. Penelitian ini mengambil sampel 100 praktisi perbankan yang memiliki kompetensi dan kapabilitas untuk memberikan informasi atas fakta-fakta yang terjadi dalam operasional BPR. Metodologi dalam penelitian ini adalah kuantitatif dan sifat penelitian ini deskriptif analisis (analysis descriptive). Sesuai hasil penelitian disimpulkan bahwa 1) BPR telah memahami pentingnya penerapan prinsip etika, walaupun belum seluruhnya dilaksanakan. Prinsip etika yang diterapkan  oleh seluruh BPR ialah komitmen kepada nasabah dan “menjaga reputasi baik”, sementara prinsip etika yang paling banyak diabaikan adalah prinsip ramah lingkungan dan kesejahteraan pegawai. Sehingga belum seluruh BPR menerapkan ketentuan etika sesuai POJK nomor 4/POJK03/2015 tentang penerapan tata kelola bagi BPR, 2) pemahaman BPR dan pengawas bank tentang fraud sudah sama, urutan peringkat antara pemahaman BPR dan perhatian pengawas bank dalam audit tidak berbeda secara signifikan dan 3) pelanggaran etika menjadi penyebab terjadinya kegagalan BPR lebih kuat yaitu 65% dibandingkan  dengan pelanggaran etika menjadi penyebab terjadinya fraud yaitu 57%. Kata Kunci: Etika, Fraud, Kegagalan Bank
Dampak Situasi Sebelum dan Sesudah Pandemi COVID-19 Terhadap Volatilitas Harga Saham LQ45 Hutauruk, Martinus Robert
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.32037

Abstract

The study aims to investigate the effect before and after the COVID-19 pandemic on the share price of LQ45 on the Indonesia Stock Exchange in 2019 and 2020. This study uses share price data from 45 companies listed in the LQ45 stock group on the Indonesia Stock Exchange. Data were analyzed using IBM SPSS Version 26 with a paired sample difference test model (compare means paired-samples t-test). This study found that before and after the COVID-19 pandemic had a positive and insignificant effect on the LQ45 share price on the Indonesia Stock Exchange. Companies with core mining businesses experienced the highest price increase after the pandemic or reached a 47.26 percent increase, while companies in the property sector did not experience an increase or decrease. Companies in the clothing and equipment retail sector experienced the highest decline reaching -67.93 percent after the pandemic.Keywords.The COVID-19 Pandemic;Stock Price;IDX-LQ45;Investment
PENGHINDARAN PAJAK PERUSAHAAN PUBLIK DI INDONESIA Hapsari, Indah
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29934

Abstract

Abstract. This study aims to examine the determinants of tax avoidance in go public companies listed in Indonesia. The non-financial factors was sustainability reporting, and one of the financial factors was profitability. Based on the regression results for 159 samples of public companies that report sustainability reporting on their websites, it can be concluded that sustainability has no effect on tax avoidance, while profitability are still the determining factors that can influence tax avoidance in Indonesia.Keywords: tax avoidance, sustainability reporting, profitabilityAbstrak. Penelitian ini bertujuan untuk menguji determinan yang mempengaruhi penghindaran pajak pada perusahaan go public di Indonesia. Salah satu faktor non keuangan yang dikaji adalah sustainability reporting, dan salah satu faktor keuangan yang dikaji adalah profitabilitas. Berdasarkan hasil regresi terhadap 159 sampel perusahaan publik yang melaporkan sustainability reporting pada websitenya, maka dapat ditarik hasil kesimpulan bahwa sustainability tidak berpengaruh terhadap penghindaran pajak, sedangkan faktor keuangan berupa profitabilitas, masih menjadi faktor penentu yang mampu mempengaruhi penghindaran pajak di Indonesia.Kata Kunci : penghindaran pajak, sustainability reporting, profitabilitas

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