JAF- Journal of Accounting and Finance
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Articles
66 Documents
<![CDATA[PENGARUH LIKUIDITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI ]]>
<![CDATA[Putri Kinanti Azani]]>;
<![CDATA[Khairunnisa khairunnisa]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017 ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v1i01.900
<![CDATA[Bond rating is a risk scale which can illustrate the ability of a company in fulfilling its obligation to pay interest or pay off principal. The higher the bond rating, the more a company is considered able to fulfill its obligation punctually. Conversely, the lower the bond rating, the higher the risk of failure to pay. This study was aimed to determine factors influencing bond rate. The research variables were liquidity, leverage and company growth. The research object was bonds published by non-financial and non-banking companies rated by PT. PEFINDO in 2011-2015. The sampling technique was purposive sampling, which collected 105 bonds published by 7 companies. The data analysis model in this study was logistic regression analysis using SPSS 21 sofware. The research result showed that variables liquidity and leverage had significant positive influence on bond rating while company growth had significant negative influence on bond rating]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Saskhia Irving Maest Purba]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 2 No 2 (2018): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v2i2.2125
<![CDATA[The purpose of this study is to determine the influence of institutional ownership (KI), intellectual capital (IC) and Leverage (DER) to financial distress (Springate) financial distress condition. Independent variables in this study are institutional ownership (KI), intellectual capital (IC) and Leverage (DER) and financial distress (Springate) partially or simultaneously. Population in this study is Manufacture companies’s sector listed on Indonesia Stock Exchange in 2014-2017. The sampling technique was using purposive sampling, obtained 128 sample data and use Panel data regression analysis using software Eviews 10. Random effect model was chosen after 3 regression panel test. Simultaneously, all the independet variables have significant effect to dependent variable (financial distress). Partially intellectual capital (IC) have negative significant effect with to financial distress. Leverage (DER) have positive significant effect to financial distress. But institutional ownership (KI) have no significant effect to financial distress. Keyword: Financial distress, Institutional Ownership, Intellectual Capital, Leverage]]>
<![CDATA[PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) ]]>
<![CDATA[Regina Usman]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017 ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v1i01.902
<![CDATA[Local revenue (PAD) is a local earned revenue collected by the regional regulation in accordance with the legislation. Sources of revenue are derived from local tax, local retribution, regional owned enterprises and local wealth management results, and other revenues. The more the local needs can be financed by PAD, the higher the quality of the local autonomy. This study aims to determine the influence of local tax and local retribution to local revenue of Bandung period of 2011-2015 either simultaneously or partially. The population in this study is a Realized Regional Government Budget Report of Bandung in 2011-2015. Sample selection technique used is judgment sampling and obtained 60 samples, consisting of January to December 2011-2015. The data analysis method was multiple regression analysis. The results show that there is simultaneous significant difference between local tax and local retribution to local revenue. Partially, local tax has significant positive effect on PAD, while the local retribution has no significant effect on PAD]]>
<![CDATA[ANALISIS PENGARUH CAPM BETA, FIRM SIZE, BOOK TO MARKET RATIO, DAN MOMENTUM TERHADAP RETURN SAHAM ]]>
<![CDATA[Alex Tumpal Hutajulu]]>;
<![CDATA[Evita Puspitasari]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v3i2.2300
<![CDATA[This research is performed to examine influence of capm beta, firm size, book to market ratio, and momentum on stock return in companies that listed on the Indonesia Stock Exchange. The population in this research was manufacture companies that listed on the Indonesia Stock Exchange during 2012-2014 with purposive sampling. Variables used in this research are capital gain (return), natural logarithma total asset (firm size), the ratio of book value to market value (book to market ratio), and return t-12 (momentum). The results shows that beta, firm size, book to market ratio and momentum simultaneously have a significant impact toward stock return. The conclusion based on partial test are (1) book to market ratio and momentum have a positive significance influence toward stock return (2) beta has negative insignificance influence toward stock return and firm size has positive insignificance influence toward stock return. Predictive capability of independent variabel in this research to stock return is 34,09% while other 65,91% was influenced by other factors.]]>
<![CDATA[PENGARUH FUNGSI AUDIT INTERNAL, RISIKO PERUSAHAAN, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT ]]>
<![CDATA[Sheha Silvia Ananda]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v3i1.2096
<![CDATA[Teori keagenan merupakan perbedaan kepentingan antara principal dan agent akhirnya memicu timbulnya agency cost, contoh dari biaya monitoring adalah fee audit. Fee audit merupakan imbalan yang diterima oleh auditor eksternal apabila telah memberikan pelayanan terhadap jasa audit yang dilakukan kepada suatu perusahaan. Peraturan tentang penentuan besaran fee audit sangat penting untuk dipatuhi untuk menghindari keraguan mengenai kemampuan dan kompetensi auditor dalam menerapkan standar teknis dan standar profesional yang berlaku. Penelitian ini menggunakan variabel independen fungsi audit internal, risiko perusahaan, dan kompleksitas perusahaan. Sedangkan variabel dependennya adalah fee audit. Populasi dalam penelitian ini adalah perusahaan keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 25 perusahaan selama tiga tahun sehingga didapatkan 75 sampel yang diobservasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi Eviews versi 10. Berdasarkan hasil penelitian fungsi audit internal, risiko perusahaan, dan kompleksitas perusahaan berpengaruh secara simultan terhadap fee audit. Secara parsial kompleksitas perusahaan berpengaruh positif terhadap fee audit. Sedangkan fungsi audit internal dan risiko perusahaan tidak berpengaruh terhadap fee audit.]]>
<![CDATA[INDEKS SEKTOR PERTAMBANGAN: DAMPAK DARI INFLASI, SUKU BUNGA SBI DAN NILAI TUKAR ]]>
<![CDATA[Dede Hertina]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 2 No 1 (2018): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v2i1.2140
<![CDATA[ABSTRAK: Inflasi, Suku Bunga SBI dan Nilai Tukar merupakan salah satu faktor yang dapat menaikkan dan menurunkan Indeks Sektor Pertambangan dan pada akhirnya akan berdampak pada keputusan investor untuk berinvestasi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Inflasi, Suku Bunga SBI dan Nilai Tukar terhadap Indeks Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Metode penelitian yang dilakukan adalah metode deskriptif dan verifikatif dengan menggunakan model regresi linier berganda. Uji F digunakan untuk mengidentifikasi model regresi yang diestimasi layak (fix) atau tidak layak untuk pengujian data, sedangkan Uji t (Parsial) pada dasarnya menunjukkan seberapa besar pengaruh satu variabel independen (Inflasi, Suku Bunga SBI, dan Nilai Tukar) terhadap variabel dependen (Indeks Sektor Pertambangan). Hasil penelitian menunjukkan Suku Bunga SBI dan Nilai Tukar berpengaruh negatif signifikan terhadap Indeks Sektor Pertambangan, sedangkan Inflasi tidak berpengaruh signifikan terhadap Indeks Sektor Pertambangan.]]>
<![CDATA[PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI DAN KUALITAS LAYANAN HER REGISTRASI IGRACIAS TERHADAP KEPUASAN PENGGUNA ]]>
<![CDATA[Viliane Puspa Negara]]>;
<![CDATA[Dudi Pratomo]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017 ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v1i01.903
<![CDATA[This research was carried out by using the model's success Information System which has been designed by DeLone and McLean (2003) by taking several required dimensions or variables. The purpose of this study was to examine the influence of information quality, system quality, service quality Her Registration process to the satisfaction of a user (A Case Study of the iGracias application Telkom University). The sample used in this study were the students of Telkom University class of 2013, which at the time of the school year 2016/2017 be final year students so that more process Her Registration compared to other forces. The sampling technique using probability sampling, with probability sampling technique used is Proportionate stratified random sampling, so that the sample in this study were 371 respondents. The study proves that the information quality, system quality, and service quality significantly influence to user satisfaction simultaneously, as well as proving that the information quality, system quality, and service quality have a positive influence and significant to user satisfaction]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Profitabilitas, Non-Debt Tax Shield Terhadap Struktur Modal ]]>
<![CDATA[Intan Anggita Putri]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 2 No 2 (2018): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v2i2.2126
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, ukuran perusahaan, profitabilitas dan non-debt tax shield terhadap struktur modal pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan. Laporan keuangan tersebut diambil dari website resmi Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 34 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 136 data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software eviews 10. Hasil penelitian menunjukkan bahwa secara simultan pertumbuhan penjualan, ukuran perusahaan, profitabilitas dan non-debt tax shield berpengaruh signifikan terhadap struktur modal. Secara parsial pertumbuhan penjualan berpengaruh signifikan dengan arah positif terhadap struktur modal. Ukuran perusahaan tidak berpengaruh signifikan dengan arah negatif terhadap struktur modal. Profitabilitas tidak berpengaruh signifikan dengan arah negatif terhadap struktur modal. Non-debt tax shield tidak berpengaruh signifikan dengan arah positif terhadap struktur modal.]]>
<![CDATA[ANALISIS KEBERHASILAN IMPLEMENTASI ENTERPRISE RESOURCE PLANNING ]]>
<![CDATA[Rika A Susanti]]>;
<![CDATA[Dini Wahjoe Hapsari]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017 ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v1i01.904
<![CDATA[This study was designed to analyze the effect of top management support, business process reengineering, effective project management, change management, training and education to the successful implementation of ERP in PT. Telekomunikasi Indonesia Tbk Japati, Bandung. This research method using regression analysis with a survey technique in which the population of this study is on the Enterprise & Analytic Platform Development. Research hypothesis testing is done using the F test and t test and descriptive analysis. The data were obtained using a questionnaire research instruments that contain a list of statements to measure the respondents to the study variables. The results from this research indicate that simultaneously successful implementation of ERP influenced by critical success factor with a value of r-square 79% and partially variable top management support, business process reengineering, effectiveness project management not associated with successful implementation of ERP and variable change management, training and education are significantly associated with successful implementation of ERP. Based on the research results, to improve the success of ERP implementation, Enterprise & Analytic Platform Development at Telkom should conduct change management and improving training and education to employees to enhance the ability of employees to use the ERP system]]>
<![CDATA[PENGARUH EXCESS CASH DAN INSUFFICIENT CASH TERHADAP KINERJA PERUSAHAAN DAN REAKSI PASAR (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2013) ]]>
<![CDATA[Merri Dwi Nurrani]]>;
<![CDATA[Evita Puspitasari]]>;
<![CDATA[Rolland E. Fanggidae]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v3i2.2301
<![CDATA[The objects of this research were nonfinancial companies registered on Indonesian Stock Exchange with samples of 79 companies on 2010-2013 (including time lag). Data was analyzed usingPooled Least Square regression with Eviews software as the tool. Using 5% significancy level, this research implied that (1) excess cash had positive significant influence on firm performance, (2) insufficient cash had positive but no significant influence on firm performance, (3) excess cash had negative but no significant influence on market reaction, and (4) insufficient cash had negative significant influence on market reaction. These results implied that the market responded to insufficient cash more than excess cash in the companies and firm performance would be increasing because of excess cash due to the decrease of external financing cost.]]>
