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Contact Name
Perminas Pangeran
Contact Email
perminas@staff.ukdw.ac.id
Phone
+62274-563929
Journal Mail Official
jrak@staff.ukdw.ac.id
Editorial Address
Fakultas Bisnis, Universitas Kristen Duta Wacana Jl. Dr. Wahidin S. No. 5-25, Yogyakarta 55224 Telp ( 0274 ) 563929, Fax : ( 0274) 513235
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Riset Akuntansi dan Keuangan UKDW
ISSN : 02165082     EISSN : 27147258     DOI : dx.doi.org/10.21460/jrak
Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi terbaru dari para peneliti akuntansi dan keuangan. Artikel-artikel empiris yang menyajikan riset yang akurat dan teliti secara metodologis dan temuan yang mencerahkan sangat dinantikan. Kami memastikan proses penyuntingan dan ulasan sejawat yang berkualitas tinggi untuk menegakkan integritas ilmiah dan memberikan asupan pengetahuan terbaik untuk masyarakat yang lebih luas. Kami hanya menerima karya asli penulis yang belum pernah diterbitkan di jurnal atau penerbitan lainnya. Jurnal Riset Akuntansi dan Keuangan menyambut paper-paper dalam bidang-bidang berikut: Akuntansi Perilaku Akuntansi Manajemen Akuntansi Auditing Perpajakan Keuangan
Articles 222 Documents
PERBANDINGAN FAMA AND FRENCH THREE FACTOR . MODEL DENGAN CAPITAL ASSET PHCING MODEL Saputra, Dede Irawan; Murtini, Umi
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (26645.381 KB) | DOI: 10.21460/jrak.2008.42.148

Abstract

Penelitian ini bertujuan untuk menguji kemompuon Fama and Freneh three factor model dalom menjelaskan retum jortofolio dibandingkan dengan CAPM. Data yang digmakm pda penelitiot ini adatah d*a sekunder dari perusahaan yang masuk dalam LQ-45 dari periede Februari 2000 sampai Juli 2007- Sampel yang digunakan adaleh perusahaan yang selalu masuk datam Lg-45 selona periode penelitian- Hasil penelitian menwtjukkan batma betdasukmtnilai adjusted P dapat disimpulkan bahwa CAPM lebih mampu menjelaskot return partofolia dibandingkan dengan Fama and French three factor model Hal ini dryot dilihat dari nilai adjusted N CAPM yang lebih besar dibanding nilai adjusted,F Fama and Frqnch three factor modelKeywords: z Market, Size, BEIME, dan Adjusted R2
PERBANDINGAN KINERJA BANK SWASTA DI INDONESIA BERDASARKAN PEMENUHAN MODAL MINIMUM Herwinanto, Erfan
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.239 KB) | DOI: 10.21460/jrak.2015.112.13

Abstract

This study aims at revealing the bank capital influence its operational activities. This study employssecondary datum which is obtained from bank indonesia. From the existing data banks, 171 financialstatement of banks are used for sample from 2005 to 2007, which breakdown in 2005 consist 62, 2006consist 56, 2007 consist 53 financial statement. In order to measure banks activities, CAMELScomponent is conducted in accordance with bank indonesia regulations. Based on the analysis at allbanks on 2005-2007, it revals that KPPM component, capital component, NIM component, betweenbank and its capital below minimum and bank and its capital above, the difference is not found.Meanwhile differences are found when ROE component, BOPO component and LDR component,between bank and its capital below minimum and bank its capital above minimum.Keywords: minimum capital, bank activity, CAMELS
Analisis Ratio Keuangan terhadap Perubahan Kinerja pada Perusahaan di Industri Food and Baverages yang Terdaftar pada BEJ MERIEWATY, DIAN; SEIYANI, ASTUTI YULI
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2005): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (28557.616 KB) | DOI: 10.21460/jrak.2005.12.116

Abstract

Financial statements users need financial informotion of companies to analyze their financial condition and performance. Finacial rotios are useful rneasares for explaning the future earning changes. The study focuses on the usefulness of ftnancial ratios in explaning future eamings.The objective of the study is to empirically examine whether financial statement based tinancial ratios hove ability for explaning future earnings. Data in this study were in food and beverages firms listed on the Jaknrta Stock Exchange. Regression analysis were used in testing the ability financial ratios for explaning changes. The multicollinearity test shows that there is no assosiation between independent variables, indicating multieollinearity is not a seriaus problem. The heteroscedasticity test shows that voriances of disturbances are constant for all observation in independentt variables. Therefore heteroscedasticity is not a problem. The empiricolly result showed that, financial ratios in/luences the futureearnings changes for earning after tax are total debt to total capital assets, total assets turnover, and return on investment. Among those sevent financial ratios that are significant influences the future earnings changes for operating prortt is current ratio.Keywords : Financial Ratios, Performance changes of firms, significantlyinfluence.
PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Harahap, Edwar Eka; Kristanti, Putriana
Jurnal Riset Akuntansi dan Keuangan Vol 15, No 1 (2019): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2019.151.329

Abstract

This study aims to prove empirically that religiosity affects the compliance of personal taxpayers, that is compliance with tax laws. Tax compliance has long been a problem for the government. Both the Old Testament Bible and the New Testament Bible state that taxes are the obligation of the population to their country. Fulfillment of obligations is a manifestation of obedience. Religiosity is one of the determinants of compliance with statutory regulations, including tax laws. This study divides religiosity into two, namely intrapersonal religiosity and interpersonal religiosity. Researchers used congregational respondents from churches in Yogyakarta City, Sleman Regency, Bantul Regency, and Duta Wacana Christian University employees. Distribution of questionnaires was conducted in April 2018. This study used a regression analysis method to examine the influence of independent variables (taxpayer compliance) on the dependent variable (religiosity). The test results show that there is a significant effect. The conclusion of this study is that religiosity has a positive influence on personal taxpayer compliance with tax laws. Keywords: interpersonal religiosity, intrapersonal religiosity, religiosity, taxpayer compliance  ABSTRAK Penelitian ini bertujuan untuk membuktikan secara empiris bahwa religiusitas berpengaruh terhadap kepatuhan wajib pajak pribadi, yaitu kepatuhan terhadap peraturan undang-undang perpajakan. Kepatuhan perpajakan telah lama menjadi permasalahan bagi pemerintah. Alkitab perjanjian lama maupun perjanjian baru menyebutkan bahwa pajak adalah kewajiban penduduk terhadap negara. Pemenuhan terhadap kewajiban merupakan wujud dari kepatuhan. Religiusitas merupakan salah satu faktor penentu kepatuhan terhadap peraturan undang-undang, termasuk undang-undang perpajakan. Penelitian ini membagi religiusitas menjadi dua yaitu religiusitas intrapersonal dan religiusitas interpersonal. Peneliti menggunakan responden jemaat dari gereja-gereja yang berada di Kota Yogyakarta, Kabupaten Sleman, Kabupaten Bantul, dan karyawan Universitas Kristen Duta Wacana. Penyebaran kuesionair dilakukan pada bulan April 2018. Penelitian ini menggunakan metode analisis regresi  untuk menguji adanya pengaruh variabel independen (kepatuhan wajib pajak) terhadap variabel dependen (religiusitas). Hasil pengujian menunjukkan bahwa terdapat pengaruh yang signifikan. Simpulan dari penelitian ini adalah religiusitas mempunyai pengaruh positif terhadap kepatuhan wajib pajak pribadi pada peraturan undang-undang perpajakan. Kata kunci: kepatuhan wajib pajak, religiusitas, religiusitas interpersonal, religiusitas intrapersonal
PENGARUH KOMPENSASI, LEVERAGE, UKURAN PERUSAHAAN, EARNINGS POWER TERHADAP MANAJEMEN LABA Sosiawan, Santhi Yuliana
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2012): Jurnal Riset Akuntansi dan Keuangan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1015.411 KB) | DOI: 10.21460/jrak.2012.81.173

Abstract

According to agency theory there are separation of fucntion between principal and agent. This separation of function creates different interest between parties that lead to a discretionof the manager to maximize the earnings at the cost of principal. This condition occurs because of the asymmetric information between management and owner that has no access to the information of the company. Therefore, it is interesting to study the actions of management. This research investigate the effects of compensation, leverage that calculate with debt to total asset, size of company with log total asset, and earnings power with net profit margin as the independent variables against the earnings management as the dependent variable. In measuring the earnings management, researcher used the calculationof modified Jones model. The result shows that NPM variable as the projection of earning power and DTA variable as the proxy leverage has positive effect towards the earning management. While the compensation and company size has no effect towards the earning management.Keywords: compensation, leverage, company size, earnings power
PENGARUH LEVERAGE, PERGANTIAN CEO DAN MOTIVASI PAJAK TERHADAP MANAJEMEN LABA Yuliana, Chandra
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.973 KB) | DOI: 10.21460/jrak.2011.71.30

Abstract

The purpose of this research is to test empirically the influence of leverage, turnover of CEO and tax motivation to earnings management, based on its discretionary accruals value. The sample of this research is listed manufacturing firms for the period 2004-2008 with 5 different subsectors. Statistical analysis method used in this research is logistic regression with binary logistic model. The result shows leverage does not have significant influence to earnings management while the turnovers of CEO and tax motivation have significant influence to earnings management.Keywords: Earnings Management, Leverage, CEO, Tax
PENGGUNAAN ]NFORMASI AKUNTANSI UNTUK MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN REAL ESTAT DAN PROPERTT YANG TERDAFTAR DI BURSA EFEK JAKARTA P. Bahari, Felicia; E.D. Radianto, Wirawan
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2007): Jurnal Riset Akuntansi dan Keuangan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (23491.978 KB) | DOI: 10.21460/jrak.2007.31.132

Abstract

The role of Jinancial ratio analysis is to investigate whether finorcial information is useful to predict stock return and corporate financial condition in the future.This study examines the use of financial ratio to predict stock return for one and two years ahead. This study is bosed on research by fuasikal (2002) and use listed real estate industies in 1999 as sample. CAR is used as proxy of stock return and window periode is used seven day before ond after financial reporting publication for 2000 and 2001. Financial reporting is taken from ICMD for 2001. Using multiple regressin, the outcome fum this research, price tobook value influence positively to predict stock return for two years ahead. While account receivable turnover ratio significantly can predict stock return foir one year ahead.Keywords: Financial information, stock return, financiol ratio, realestate and property.
SENSITIVITAS DOLLAR, YUAN, YEN DAN SBI TERHADAP IHSG Murtini, Umi; Septivanie, Cynthia
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.49 KB) | DOI: 10.21460/jrak.2016.122.234

Abstract

The purpose of this research is to test sensitivity of the Dollar exchange rate, Yuan exchange rate, Yenexchange rate, and interest rate to IHSG. The sample used in this studi are daily exchange rate from 1January 2015 to 30 September 2015 was got from daily report of Bank Indonesian, and then monthlyinterest rate was got from monthly report of Bank Indonesian. Hypothesis test used in this study isVector Error Correction Model (VECM). The result of this study indicate that IHSG to have sensitiveto USD variable, JPY variable, CNY variable, and SBI. IHSG have to sensitive negatif to variableCNY and SBI, while IHSG have to sensitive positive to USD and JPY .Keyword : Interest Rate, Dollar Exchange Rate, JPY, CNY, IHSG, ECM
KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sundari, Retno Ika; Budhiani, Fitri
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.323 KB) | DOI: 10.21460/jrak.2021.171.364

Abstract

ABSTRAK Penelitian ini bertujuan untuk menentukan dan menganalisa pengaruh profitabilitas, leverage, ukuran perusahaan, pertumbuhan dan likuiditas terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di bursa Efek Indonesia dalam tahun amatan 2013-2017. Populasi penelitian adalah semua perusahaan manufaktur yang terdaftar di BEI, dengan sampel yang diperoleh 37 perusahaan yang sesuai dengan kriteria yang ditetapkan. Data tersebut dianalisa dengan menggunakan pengujian asumsi klasik dan analisa berganda dengan menggunakan SPSS 25. Simpulan dari peneliian ini menyatakan bahwa profitabilitas berpengaruh signifikan terhadap kebijakan dividen, Pertumbuhan berpengaruh negatif signifikan terhadap kebijakan dividen. Sementara itu, leverage tidak berpengaruh negatif signifikan, ukuran perusahaan dan likuiditas tidak berpengaruh positif signifikan terhadap kebijakan dividen.Kata kunci: kebijakan dividen, profitabilitas, pertumbuhan, teori sinyal ABSTRACT This study aims to determine and analyze the effect of Profitability, Leverage, firm size, growth and liquidity on Dividend Payout Ratio, in manufacturer companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The population in this study were all manufacturer companies listed on the Indonesia Stock Exchange (IDX), while the samples that met the criteria for sampling for this study amounted to 37 companies. Analysis of sample data for this study is the Analysis of Multiple Linear Regression, Classical Assumption Test, Hypothesis Test, and Determinant Coefficient using SPSS 25 measuring instruments. The results showed that profitability show a positif significant on the Dividend Payout Ratio, Growth  show negative significant on the Payout Ratio Dividend. However, leverage did not show negative significant, size and liquidity did not show positive significant on Dividend Payout Ratio.Keywords: dividend policy, growth, profitability, signaling theory
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Wardani, Dewi Kusuma; Purwaningrum, Ratri
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 1 (2018): Jurnal Riset Akuntasi & Keuangan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.769 KB) | DOI: 10.21460/jrak.2018.141.294

Abstract

The aim of this study was to examine the effect of  Profitability, Leverage, Sales Growth, and Corporate Social Responsibillity (CSR)  on tax the period 2012-2016. The population in this study was food and beverage manufacturing companies that listed in Indonesia Stock Exchange (BEI) during 2012-2016. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 8 food and beverage manufacturing companies that qualify as the samples. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The result of this research shows that the profitability and leverage have significant positive influence to the tax avoidance. Sales growth and CSR do not have significant influence to the tax avoidance.Keyword: Profitabillity, leverage, sales growth, CSR, and tax avoidance ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan Corporate Social Responsibillity (CSR) terhadap penghindaran pajak pada periode 2012-2016. Populasi dalam penelitian ini adalah perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Sampel penelitian ditentukan dengan teknik purposive sampling, dengan kriteria yang telah ditentukan, sehingga diperoleh 8 perusahaan manufaktur makanan dan minuman yang memenuhi syarat sebagai sampel. Indikator pengungkapan CSR menggunakan pedoman Global Reporting Initiative (GRI). Data yang digunakan dalam penelitian ini diperoleh dari data sekunder. Teknik analisis pada penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh positif signifikan terhadap penghindaran pajak. Pertumbuhan penjualan dan CSR tidak berpengaruh signifikan terhadap penghindaran pajak.Kata kunci : Profitabilitas, leverage, pertumbuhan penjualan, CSR, dan penghindaran pajak

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