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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 14 Documents
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Search results for , issue "Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ " : 14 Documents clear
Peran Moderasi Persaingan Pada Pengaruh Modal Terhadap Risiko Kegagalan Bank Fuad, Ahmad; Disman, Disman; Nugraha, Nugraha; Mayasari, Mayasari
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31895

Abstract

Abstract. This study aims to examine the moderating role of bank competition proxied by the lerner index on the effect of bank capital on bank failure risk proxied by the Z-score. This test considers control variables from bank-specific factors such as Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Non-Performance Loans (NPL) as well as macroeconomic factors such as Gross Domestic Product (GDP), inflation, and Bank Indonesia interest rates. The sampling technique used was purposive sampling. The data sample obtained was 96 banks from a population of 114 banks which consistently operated during the period 2008-2018. Hypothesis testing using panel data regression analysis techniques through the first model of Hayes method. The results showed that competition at various levels (low, medium, high) positively moderated (strengthened) the inverse of capital on the risk of bank failure. This finding is consistent with the view that competition encourages banks to increase their the level of capital. This study does not include bank efficiency factors and is limited to conventional banks only, further researchers can use the results of this study as a reference or study material, and even re-research objects by adding these factors.
Analisis Perbandingan Model Prediksi Financial Distress pada Sub Sektor Textile dan Garment Rivanda, Agil Krisna; Muslim, Ade Imam
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32450

Abstract

Abstract. The aims of this study is to identify the variables used in financial distress prediction dominantly and to identify the best accuraction and clasification from the financial distress prediction models. The objects are 15 textile and garment companies listed in Indonesia Stock Exchange since 2010 to 2018 using logistic regression and multiple discriminant analysis methods. The variables used financial ratios indicators from the aspects of the operation capacity, liquidity, profitability, solvency, asset management capacity and growth capacity. The results of the study suggest that the model based on a logit function out performs the classification accuracy of the discriminant model. The classification power created by logistic regression was 85.92% while the classification power created by multiple discriminant analysis was 83.70%. The best accuracy came from logistic regression models with 71 from 71 observations predicted fall into health firm category were classified correctly (100%), and 19 from 64 textile and garment companies repondends predicted fall into financial distress category were classified correctly (70,30%). The most significant predictors of impeding firms failure appear to be debt to equity ratio, return on assets ratio, return on equity ratio and working capital to total assets. Keywords. Financial distress prediction; Financial ratio; Logistic regression, Multivariate discriminant analysis
Impact of Habit on Online Fraud Mitigation Kurniawan, Kevin; Soeherman, Bonnie
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32182

Abstract

User habits and their use of online mediums can make a bit difference, since the cyberspace is full of opportunities, as well as risks. Carelessness, especially in terms of data storage, information, and financial practices can lead to irreparable damages. The present paper provides a comprehensive overview of how the digital space has changed and how criminals take advantage of the vulnerabilities of internet users. The first section outlines the risk behavior and habits of users that invite cybercriminals and increase the threat of intrusion and data leak. The next section is dedicated to the detailed analysis of habits that can help users in prevent the crimes and mitigate their consequences. A set of recommendations is also presented towards the end of the paper, which is intended to assist users in identifying dubious online activities and prevent them before the crime happens. The paper makes use of scholarly and journal articles to establish its arguments
Relevansi Nilai PSAK 73: Studi Pasar Modal Indonesia Jonatan, Arif; Koeswayo, Poppy Sofia; Puspitasari, Evita
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.33689

Abstract

Accounting standard and treatment for leasing is one that draws a lot of debate. Accounting treatment for leasing in PSAK 30 causes off-balance sheet transactions, where assets and liabilities of a leasing transaction are not recorded on financial statements. PSAK 73 introduces Right-of-Use model that could reflect leasing transactions on financial statements. This introduction is expected to increase the value relevance of financial statement for its users. Does PSAK 73 truly increase value relevance of financial statements? The authors answered the question by performing empirical research of value relevance in Indonesian Stock Exchange, especially constituents of Kompas 100 index, using Ohlson (1995) model. Authors found that contrary to expectation, PSAK 73 does not necessarily increase value relevance of financial statements for its users Although, it’s indicated that its relevance depend on the intensity of lease transactions to the company’s business. Authors discussed findings, along with recommendations for future research. Standar dan perlakuan akuntansi sewa adalah standar yang menuai banyak perdebatan. Perlakuan akuntansi sewa dalam PSAK 30 membuat adanya transaksi off-balance sheet dimana aset dan liabilitas dari suatu transaksi tidak tercatat dalam laporan keuangan. PSAK 73 memperkenalkan model Right-of-Use yang dapat merefleksikan transaksi sewa dalam laporan keuangan. Hal ini diharapkan akan meningkatkan relevansi laporan keuangan bagi penggunanya. Apakah PSAK 73 benar meningkatkan relevansi laporan keuangan? Penulis menjawab hal tersebut dengan melakukan penelitian empiris relevansi nilai di pasar modal Indonesia, terutama perusahaan konstituen Kompas 100, menggunakan model Ohlson (1995). Penulis menemukan bahwa bertentangan dengan ekspektasi, PSAK 73 tidak serta merta meningkatkan relevansi nilai laporan keuangan bagi penggunanya. Meski begitu, terindikasikan bahwa relevansi nilai PSAK 73 bergantung pada intensitas transaksi sewa bagi bisnis perusahaan. Penulis mendiskusikan temuannya, beserta dengan rekomendasi untuk penelitian selanjutnya
Evaluasi Penguatan Kapabilitas Internal Auditor pada Lembaga Negara Pengawas Pelayanan Publik Rai Girindra, Ida Bagus; Malik, M.
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31001

Abstract

Penelitian ini bertujuan mengetahui bagaimana penguatan Unit Pengawasan Internal Ombudsman Republik Indonesia  dapat berpengaruh signifikan dalam pencapaian kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) level 3, sehingga menjadi bahan evaluasi bagi Ombudsman Republik Indonesia serta Lembaga Negara sejenis lainnya dalam mengambil kebijakan. Penelitian ini menggunakan pendekatan kualitatif berupa penelitian studi kasus. Data yang digunakan adalah data primer dengan instrumen pengumpulan data penelitian berupa kuesioner, telaah dokumen dan wawancara. Objek penelitian adalah Unit Pengawasan Internal pada Ombudsman Republik Indonesia. Berdasarkan kuesioner, telaah dokumen, dan wawancara yang dilakukan. Telah terdapat perubahan signifikan yang terjadi sebagai akibat penguatan Unit Pengawasan Internal Ombudsman Republik Indonesia atas enam elemen indikator kapabilitas APIP. Faktor-faktor eksogen seperti yang dijelaskan oleh Teori Institusional seperti mimetic, coercive, dan normative. Terbukti memberikan tekanan kuat dan memberikan dorongan bagi APIP Ombudsman Republik Indonesia untuk dapat mencapai kapabilitas level 3.
LEADER’S REPUTATION AND BUDGETARY SLACK: THE ROLE OF TRUTHFULNESS OF SUBORDINATE Febriati, Febriati; Yunita, Dhea Rizki
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32618

Abstract

Prior research focusing on informal budget control systems is still limited, so this research is important to be conducted by researchers. In addition, there was a deficit problem that occurred in the West Bandung Regency government budget in 2019 showing an inaccurate budget estimate, so it was issued to discuss the budgetary slack. This study aims the effect of subordinates' truthfulness of the relationship between leader’s reputation and budgetary slack. This study uses a laboratory experiment method with participants being Accounting Students at Panca Bhakti University. A data analysis technique used two-way ANOVA with 2x2 factorial experimental design. The results showed that (1) the influence of leader’s reputation affected on the budgetary slack, (2) subordinates’ truthfulness affected on the budgetary slack, (3) subordinates’ truthfulness affected on the relationship between leader’s reputation and budgetary slack, (4) in favourable leader’s reputation condition, high subordinates’ truthfulness would reduce budgetary slack compare to low subordinates’ truthfulness, and (5) in conditions of high subordinates’ truthfulness, the favourable leader’s reputation would reduce budgetary slack compared to the unfavourable leader’s reputation
Tingkat Utang, Jatuh Tempo Utang, dan Uncertainty Perusahaan Indonesia Aurelia, Angeli; Juliana, Rita
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31709

Abstract

Uncertainty seems to be one of the most important factors for economic agents in making economic decision. This study aims to investigates the effect of uncertainty on leverage and debt maturity of Indonesian companies. The sample of this study includes 479 non-financial sector companies listed in the Indonesia Stock Exchange (IDX) with period from year 2007 to 2019. The results show that uncertainty has a negative effect on corporate leverage in Indonesia, and uncertainty has a positive effect on debt maturity of small sized companies in Indonesia. Overall, the result suggest that uncertainty is one of the determinants of the leverage and debt maturity structure of companies in Indonesia. Ketidakpastian menjadi salah satu faktor yang penting bagi agen di ekonomi dalam mengambil keputusan ekonomi. Penelitian ini bertujuan untuk meneliti pengaruh ketidakpastian terhadap tingkat utang dan struktur jatuh tempo utang perusahaan Indonesia. Sample yang digunakan pada penelitian ini adalah 479 perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode waktu 2007 sampai dengan 2019. Hasil penelitian menunjukkan bahwa ketidakpastian berpengaruh negatif terhadap tingkat utang perusahaan di Indonesia, dan ketidakpastian berpengaruh positif terhadap struktur jatuh tempo utang perusahaan berukuran kecil di Indonesia. Maka dapat disimpulkan bahwa ketidakpastian merupakan salah satu penentu tingkat utang dan struktur jatuh tempo utang pada perusahaan di Indonesia.  
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Sektor Keuangan di Indonesia Destania, Chairunnisa Okta; Puspitasari, Elen
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32123

Abstract

Masyarakat Ekonomi ASEAN (MEA) telah berlangsung sejak tahun 2015 lalu dan tentunya setiap perusahaan saling berlomba untuk mempertahankan keberlanjutan usahanya dan memperoleh keuntungan. Tujuan penelitian ini adalah untuk menguji dan menganalisa pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan sektor keuangan go public di Indonesia periode 2017-2019. Populasi penelitian sebanyak 271 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Sampel ditentukan dengan teknik purposive sampling, dan diperoleh sampel 227 perusahaan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Human Capital Efficiency (HCE) dan Structural Capital Efficiency (SCE) berpengaruh positif dan signifikan terhadap ROA. Capital Employed Efficiency (CEE) berpengaruh positif tetapi tidak signifikan terhadap ROA. Human Capital Efficiency (HCE) dan Capital Employed Efficiency (CEE) berpengaruh negatif tetapi tidak signifikan terhadap BOPO. Structural Capital Efficiency (SCE) berpengaruh negatif dan signifikan terhadap BOPO.
Accountability Practices Based on Zakat Institutions Website in Indonesia Wahyudi, Muhamad; Herianingrum, Sri; Ratnasari, Ririn Tri
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31225

Abstract

Website-based accountability is the right choice for zakat institutions to increase the positive image of the public. This study aims to reveal how zakat institutions use the website in disclosing public accountability. This research is a qualitative research with a content analysis technique approach to test how big the accountability index is based on the zakat institution website. The research sample consisted of 26 zakat institutions at the national level in Indonesia. Inter-rater analysis techniques are used to test data reliability. The results reveal that the practice of website-based accountability in zakat institutions in Indonesia is still low. This can be seen from the three-dimensional score, namely 43% transparency, 34% accountability, and 27% responsibility and the total score on the average website-based accountability index only gets a score of 299 out of 637 or 43%. The implication of this research is that the use of websites as a means of delivering public accountability can increase public integrity and trust in zakat institutions.
Uji Pengaruh Profitabilitas, Leverage, Media Exposure Terhadap Pengungkapan Emisi Karbon Dengan Pemoderasi Florencia, Vania; Handoko, Jesica
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32412

Abstract

This study aims to examine and analyze the effect of profitability, leverage, media exposure on the disclosure of emissions with environmental performance as a moderating variable. The type of data used is quantitative data in the form of annual reports and sustainability reports. The object of research is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. Technical data analysis using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that profitability did not have a significant effect on carbon emissions disclosure. The size of the profitability does not affect the company's carbon emissions disclosure. Leverage has a negative effect on disclosure of carbon emissions. Media exposure has a positive effect on disclosure of carbon emissions. Companies will increasingly carbon emissions disclosure through the media to get a positive response from the public. Environmental performance weakens the relationship between profitability and media exposure on carbon emissions disclosure, but strengthens the effect of leverage on carbon emissions disclosure.

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