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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 385 Documents
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PENGARUH INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012–2016) Purwanti, Shinta Meilina; Sugiyarti, Listya
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i3.9225

Abstract

 Abstract. Research conducted aiming to test and know the influence of intensity of fixed assets, sales growth and political connections against tax avoidance. The research method used is quatitative method. The populations in this research are the whole industrial sector manufacturing companies listed on the Indonesia Stock Exchange by 2012–2016. Data analysis techniques used in this research is the analysis of multiple linear regression, the statistical of T test and the statistical of F test. The results of this research done indicates that the variable intensity of fixed assets have significant effect on tax avoidance, the variable of sales growth have significant effect on tax avoidance, while the variable political connections have significant no effect against tax avoidance. Simultaneously the variable of intensity of fixed assets, sales growth and political connestions have significant effect on tax avoidance. Keywords: intensity of fixed assets; political connestions; sales growth; tax avoidance Abstrak. Penelitian yang dilakukan bertujuan untuk menguji dan mengetahui pengaruh intensitas aset tetap, pertumbuhan penjualan dan koneksi politik terhadap tax avoidance. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan. Populasi dalam penelitian ini yaitu seluruh perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2012–2016. Teknik analisa data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, uji statistk T dan uji statistik F. Hasil penelitian yang dilakukan menunjukkan bahwa variabel intensitas aset tetap berpengaruh secara signifikan terhadap tax avoidance, variabel pertumbuhan penjualan berpengaruh secara signifikan terhadap tax avoidance, sedangkan variabel koneksi politik tidak berpengaruh secara signifikan terhadap tax avoidance. Secara simultan intensitas aset tetap, pertumbuhan penjualan dan koneksi politik berpengaruh secara signifikan terhadap tax avoidance. Kata Kunci: intensitas aset tetap; koneksi politik; pertumbuhan penjualan; tax avoidance
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL MODERATING Agustami, Silviana; Arfan, Dina
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6613

Abstract

This study aims to analyze: 1) The effect of budgetary participation participation on budgetary slack on SOEs with head office in Bandung 2) Organizational commitment as a variable that moderate the influence between the participation of budget preparation against budget slack.The data used are primary data obtained from 91 respondents are middle managers and lower level managers who participated and responsible in the process of budget preparation on SOEs headquartered in the city of Bandung through non probability sampling. The analysis used is simple linear regression statistic analysis and MRA data analysis. The results of this study indicate that; First, there is a significant influence between the variable of budgeting participation on budget slack which yields R Square 12,1%. Second, the influence of budgetary participation on budgetary slack is not moderated by organizational commitment resulting in R Square 21.3% and significance of -0.009. Thus organizational commitment has a negative effect on the participation of budget formulation on budgetary slack.
DAMPAK VARIABEL MAKRO EKONOMI TERHADAP PERMINTAAN PEMBIAYAAN MURABAHAH PERBANKAN SYARIAH Dwijayanty, Rima
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6735

Abstract

Abstract. This research was conducted  to to determine the effect of macroeconomic variables on the demand for Islamic banking murabaha financing, so as to provide an explanation that in this case the rate of inflation, exchange rate, and the BI rate has an influence on murabaha financing demand.This research uses secondary data from Indonesian Banking Statistics and Sharia Indonesian Banking Statistics from period of January 2010 until Desember 2015  using verificative and descriptive methods.  Analyze is using multiple regression with EViews. The result shows simultaniously macroeconomic variables affect simultaneously on murabaha financing demand. While partial variabel Rate of Inflation and Exchange rate  positively influence significantly to murabaha financing demand. Meanwhile BI Ratenegatively influence significantly to murabaha financing demand.
PENGGUNAAN GAME ONLINE BERKATEGORI CAUSAL SEBAGAI SARANA PENDIDIKAN LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN MAHASISWA Luhsasi, Dwi Iga
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8870

Abstract

Abstract. In the past, we adding the knowledge that we have only from school. But now, we can get the knowledge in every activity. One of the activities is a game online. Playing a game online has advantages, but gamer realizes that the advantage is refreshing only. The gamer could get many pieces of knowledge and educations like it said before. One of the knowledge is financial literacy and personal financial management. There is a possibility that playing a game online brings effect on financial literacy and financial management. The descriptive quantitative research has the sample from economic education’s college students of FKIP UKSW (56 students of the classes of 2015-2017). The data was collected form questioner and tested by simple regression. The result shows that playing the game online brings effect on financial literacy. But on the other side, playing the game online do not affect financial literacy.Keywords: game online; financial literacy; individual financial management.Abstrak. Pengetahuan tidak hanya didapatkan dari pelajaran yang diselenggarakan sekolah secara formal. Salah satunya adalah bermain game. Selain menjadi sarana hiburan, game online juga menjadi sarana edukasi. Hal ini membuktikan bahwa game online tidak hanya memberikan dampak yang negatif namun juga dampak yang positif. Banyak macam pengetahuan yang dapat diambil dari penggunaan game. Salah satunya adalah pengetahuan mengenai literasi keuangan. Penggunaan game online ini juga memiliki kemungkinan pengaruh pada pengelolaan keuangan sehari-hari. Tujuan penelitian ini untuk mengetahui pengaruh yang terjadi pada penggunaan game online terhadap literasi keuangan dan pengelolaan keuangan. Penelitian deskriptif kuantitatif ini mengambil sampel 56 mahasiswa angkatan 2015- 2017 Pendidikan Ekonomi FKIP UKSW. Data didapatkan dengan cara menyebarkan kuesioner menggunakan simple random sampling. Setelah data didapatkan, dilakukan pengujian regresi sederhana. Berdasarkan pengujian tersebut, didapatkan hasil bahwa penggunaan game online berpengaruh terhadap literasi keuangan. sementara itu, penggunaan game online tidak berpengaruh terhadap pengelolaan keuangan.Kata Kunci: game online; literasi keuangan; pengelolaan keuangan individu.
ANALISIS PEMBALIKAN HARGA SAHAM DI INDONESIA BERBASIS OVERREACTION HYPOTHESIS, UKURAN PERUSAHAAN, LIKUIDITAS SAHAM, DAN BID ASK SPREAD Heryana, Toni
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.4674

Abstract

Abstract. The phenomenon of the reversal of the share price on the winner stock group and loser stock group in capital market activity is often found. Departing from these many researchers in different countries back questioned whether this decision as long as the investor is always rational or irrational? The same question too much submitted researchers who examine on the Indonesia Stock Exchange who find the results varied. Departing from that problem in this research study is conducted regarding the return of investor behavior from the viewpoint of overreaction hypothesis, the company size, the liquidity of the stock, and the bid-ask spread. In line with this study is focused on the stocks that are included in the Group of LQ-45 in the years 2011 to 2013 by using regression data panel as a tool of analysis and hypothesis testing. The results showed: first, there is a price reversal event on stocks in the category loser stock group LQ-45 in October 2011, February 2012 and December 2012. The occurrence of reversal stock price caused by the behavior of overreaction from investors. Second, whether simultaneous or partial results showed no proven presence of influence between the size of the company, the liquidity of the stock, and the bid-ask spread to stock price reversal in stocks loser. This shows that information on stocks with regard to technical analysis in the observation period is no longer a reference for investors to take a decision to invest.Keywords: Reversal of the Share Price; Overreaction Hypothesis; Company Size; Liquidity of the Stock; Bid-Ask Spread.Abstrak. Fenomena pembalikan harga saham pada kelompok saham winner maupun kelompok saham loser dalam aktivitas pasar modal seringkali ditemui. Berangkat dari hal inilah banyak peneliti di berbagai negara kembali mempertanyakan apakah selama ini keputusan investor selalu rasional ataukah irasional? Pertanyaan yang sama juga banyak disampaikan para peneliti yang mengkaji di Bursa Efek Indonesia (BEI) yang menemukan hasil beragam. Berangkat dari permasalahan tersebut dalam penelitian ini kembali dilakukan kajian mengenai perilaku investor dari sudut pandang overreaction hypothesis, ukuran perusahaan, likuiditas saham, dan bid-ask spread. Sejalan dengan hal tersebut penelitian difokuskan kepada saham-saham yang termasuk dalam kelompok LQ-45 pada tahun 2011 sampai dengan tahun 2013 dengan menggunakan regresi data panel sebagai alat analisis dan pengujian hipotesis.  Hasil penelitian menunjukkan: pertama, terdapat peristiwa pembalikan harga pada saham-saham dalam kategori loser kelompok saham LQ-45 dalam bulan Oktober 2011, Februari 2012, dan Desember 2012. Terjadinya pembalikan harga saham disebabkan oleh adanya perilaku overreaction dari para investor. Kedua, baik secara parsial maupun simultan hasil penelitian menunjukkan tidak terbukti adanya pengaruh antara ukuran perusahaan, likuiditas saham, dan bid-ask spread terhadap peristiwa pembalikan harga saham pada saham-saham loser. Hal ini menunjukkan bahwa informasi mengenai saham yang berkenaan dengan analisis teknikal dalam periode pengamatan tidak lagi menjadi acuan para investor untuk mengambil keputusan berinvestasi.Kata Kunci: Pembalikan Harga Saham; Overreaction Hypothesis; Ukuran Perusahaan; Likuditas Saham; Bid-Ask Spread
PENGARUH DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG Faturachman, Tb. Aman; Nugraha, Angga
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6604

Abstract

The purpose of this study is to know how the influence of professional care due to audit quality. Case study at Public Accounting Firm in Bandung City. Hypothesis in this research is due professional care have positive effect to audit quality. The research method used in this research is associative method. The population in this study were junior auditor and senior auditor who worked at Public Accounting Firm in Bandung City. Sampling using convenience sampling. Data used primary data collected from questionnaire results. In analyzing the data, this study uses a statistical analysis called product moment correlation. From the test results obtained a positive influence of 0.569 and the coefficient of determination of 32.37%. These results indicate that due professional care has an effect on audit quality of 32.37%.
PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN Agustami, Silviana; Agus Suintri, Imam
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6699

Abstract

This study aims to (1) determine the implementation of SAK ETAP at BPR in the Bandung city (2) determine the quality of the financial reports of BPR in the Bandung city, and (3) determine the effect of the implementation of SAK ETAP to quality financial reports on BPR in Bandung city. In this study, researchers used primary data for variable implementation of SAK ETAP and the quality of financial reporting through questionnaires distributed to 11 BPR in the Bandung city. The method used in this research is descriptive method verikatif. The statistical analysis tools in this study using Spearman rank correlation to determine the direction and strength of the relationship between the two variables, while the coefficient of determination is used to determine the ability of the independent variable (X) in influencing the dependent variable (Y). These results indicate (1) the implementation of SAK ETAP at BPR in the Bandung city in general has been implemented adequately (2) BPR in the Bandung city has been preparing and presenting the financial statements sufficient to satisfy the elements of relevant, reliable, able to comparable, and understandable (3) the implementation of SAK ETAP moderate effect on the quality of the financial reports of BPR in the Bandung city, amounting to 0.587. Based on the calculation of the coefficient of determination SAK ETAP implementation contribute to or influence by 34.5%% of the quality of financial reporting at BPR in the Bandung city, while the remaining 65.5% was contributed by other factors not examined
ANALISIS KINERJA REKSADANA SYARIAH Waridah, Winda; Mediawati, Elis
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i2.4043

Abstract

Abstract. This study aims to determine the performance of Islamic Mutual Funds in Indonesia, especially Mutual stocks type with the study period from 2010 to 2014. Method of performance measurement used is Sharpe Ratio. The data used in this study is secondary data with sample 6 Sharia Reksadana Shares with sampling technique using purposive sampling. The analysis technique used in this research is the descriptive technique with quantitative approach. The result of the research shows that Reksadana Cipta Syariah Equity is the Sharia Mutual Fund that has the best performance compared to other Sharia Reksadana SharesKeyword: Sharia Funds Mutual Funds; Performance; Sharpe Ratio;. Abstrak. Penelitian ini bertujuan untuk mengetahui kinerja Reksadana Syariah di Indonesia khususnya Reksadana jenis saham dengan periode penelitian 2010- 2014. Metode pengukuran kinerja yang digunakan adalah Sharpe Ratio. Data yang digunakan dalam penelitian ini adalah data sekunder dengan sampel 6 Reksadana Saham Syariah dengan teknik pengambilan sampel menggunakan purposive sampling. Tehnik analisis yang digunakan dalam penelitian ini adalah teknik deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa Reksadana Cipta Syariah Equity merupakan Reksadana Saham Syariah yang memiliki kinerja terbaik dibandingkan dengan Reksadana Saham Syariah lainnyaKata Kunci: Reksadana Saham Syariah; Kinerja; Sharpe Ratio;
KESIAPAN MAHASISWA DALAM MENGHADAPI ASEAN ECONOMIC COMMUNITY 2015 (PERSEPSI MAHASISWA FAKULTAS EKONOMI, UNIVERSITAS INDONESIA) Sugiharti, Harpa
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6595

Abstract

ASEAN Economic Community (AEC) in 2015 is one ofthe pillars whichis used as a tool in the achievement ofthe goal of ASEAN in the ASEAN Vision 2020.The objective of this study was to determine student treadinessin the face of employment in Indonesia when the AEC has been applied. This research is a descriptive qualitative research. Primary research data obtained by distributing questionnaires to students Faculty of Economic, University of Indonesia. The results showed that most of the students know how the impact of the implementation of the AEC and they have started to prepare for the competition.
PENGARUH NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS Agustami, Silviana; Moris Wirekso, Antoni
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6647

Abstract

Profitability is one of the essential elements in the process of assessing performance in banking finance. Bank needs to keep its profitability to maintain the continuity of its corporation. In the process of attaining income and making profit, a bank commonly does many efforts. One of them is through offering the credits to the public. However, in fact, credit which becomes the basis to run the company has the risk of failure when the clients/ debtors have to pay the loan back on its deadline/ Non Performing Loan (NPL). The objective of this study is to find out whether NPL influences negatively or not towards the bank profitability.This study employed the basic regression analysis method through linearity and normality tests. The data used is the financial statement of PT. Bank OCBC NISP, Tbk in 2002 until 2010 published by Bank Indonesia.Based on the revealed elaboration and the data analysis about the influence of NPL towards profitability, it can be concluded that the condition of Non-Performing Loan (NPL) in PT. Bank OCBC NISP, Tbk is good in general since it is still below the NPL value regulated by Bank Indonesia which is 5%. Meanwhile, the profitability based on the return on assets (ROA) in PT. Bank OCBC NISP tends to be below the minimum standard which is 1,5%, but it is classified in high category in the framework of performance determination of banking finance governed by Bank Indonesia. In PT. Bank OCBC NISP, Tbk, Non-Performing Loan (NPL) influences negatively towards profitability.

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