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Perminas Pangeran
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Fakultas Bisnis, Universitas Kristen Duta Wacana Jl. Dr. Wahidin S. No. 5-25, Yogyakarta 55224 Telp ( 0274 ) 563929, Fax : ( 0274) 513235
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INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Kristen Duta Wacana
ISSN : 02165082     EISSN : 27147258     DOI : dx.doi.org/10.21460/jrak
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
 1   2 
Search results for , issue "Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan" : 11 Documents clear
PERBANDINGAN KINERJA BANK SWASTA DI INDONESIA BERDASARKAN PEMENUHAN MODAL MINIMUM Erfan Herwinanto
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
PENGARUH REPUTASI UNDERWRITER, SIZE DAN USIA PERUSAHAAN PADA PENENTUAN HARGA IPO Umi Murtini
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 | DOI: 10.21460/jrak.2015.112.14

Abstract

Underpricing is a phenomenon occurring when companies do IPOS. This research aims to test theinfluence of underwriter reputation, size and age of the company's response underpricing companiesdo IPOS in the period 2009 to 2014. Testing is done using multiple regression. The test resultsshowed that the company's underwriter reputation and size have negative influence towardsundepricing. Meanwhile the age of the company have no effect against underpricing.Keywords: underpricing, underwriter, size, age of the company
PENGARUH PROFITABILITAS, UMUR, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Jefrianus Mau; Indri Prasasyaningsih; Putriana Kristanti
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 | DOI: 10.21460/jrak.2015.112.15

Abstract

; "> This study aims to examine the influence of profitability, age, and size of the company on the capitalstructure. Population in this research is the company's property and real estate listed on theIndonesia Stock Exchange in 2010-2014. There are 24 companies with the data for 5 years as manyas 120 data that meet the criteria of the study sample that has been set. Variables used in this studywere independent variables consisting of profitability as measured by ROE, firm size, firm age andthe dependent variable is capital structure. These results indicate that profitability as measured byROE negative effect on the capital structure, age did not affect the company's capital structure andthe size of the company's positive impact on the capital structure.Keywords: profitability, firm’s age, firm’s size, capital structure
PENGARUH PROFITABILITAS, UMUR, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Mau, Jefrianus; Prasasyaningsih, Indri; Kristanti, Putriana
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 | DOI: 10.21460/jrak.2015.112.15

Abstract

; "> This study aims to examine the influence of profitability, age, and size of the company on the capitalstructure. Population in this research is the company's property and real estate listed on theIndonesia Stock Exchange in 2010-2014. There are 24 companies with the data for 5 years as manyas 120 data that meet the criteria of the study sample that has been set. Variables used in this studywere independent variables consisting of profitability as measured by ROE, firm size, firm age andthe dependent variable is capital structure. These results indicate that profitability as measured byROE negative effect on the capital structure, age did not affect the company's capital structure andthe size of the company's positive impact on the capital structure.Keywords: profitability, firm’s age, firm’s size, capital structure
PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH Baldric Siregar
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 | DOI: 10.21460/jrak.2015.112.10

Abstract

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage
PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH Siregar, Baldric
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 | DOI: 10.21460/jrak.2015.112.10

Abstract

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage
EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL Yuliani Yuliani; Christine Novita Dewi
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 | DOI: 10.21460/jrak.2015.112.16

Abstract

h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings
EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL Yuliani, Yuliani; Dewi, Christine Novita
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 | DOI: 10.21460/jrak.2015.112.16

Abstract

h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings
PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN,KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN Kurniasih Jati Setyaningsih
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 | DOI: 10.21460/jrak.2015.112.11

Abstract

; "> This study aimed to determine the effect of corporate governance, financial performance, managerialownership, the size of the company to the timeliness of financial reporting with the age of the firm asa control variable. Corporate governance is proxied by independent directors and audit committee,while the used financial performance ratios ROI. Company size used in this study using total assets.This study uses secondary data from ICMD and IDX. Of the 162 companies listed on the StockExchange, which can be used to study many as 100 companies by using logistic regression. Based onresearch that has been done before and after entering the control variables, it was found that theindependent commissioner, financial performance (ROI), firm size affects the timeliness of financialreporting. company’s age that is the control variables also affect the timeliness of financial reporting.Meanwhile the audit committee and managerial ownership does not affect the timeliness ofsubmission of financial statements. Thus it can be concluded that the larger and more long standingcompany, the more obedient to comply with regulations set by Bapepam.Keywords: corporate governance, financial performance, managerial ownership, company’s size,
PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN,KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN Setyaningsih, Kurniasih Jati
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 | DOI: 10.21460/jrak.2015.112.11

Abstract

; "> This study aimed to determine the effect of corporate governance, financial performance, managerialownership, the size of the company to the timeliness of financial reporting with the age of the firm asa control variable. Corporate governance is proxied by independent directors and audit committee,while the used financial performance ratios ROI. Company size used in this study using total assets.This study uses secondary data from ICMD and IDX. Of the 162 companies listed on the StockExchange, which can be used to study many as 100 companies by using logistic regression. Based onresearch that has been done before and after entering the control variables, it was found that theindependent commissioner, financial performance (ROI), firm size affects the timeliness of financialreporting. company’s age that is the control variables also affect the timeliness of financial reporting.Meanwhile the audit committee and managerial ownership does not affect the timeliness ofsubmission of financial statements. Thus it can be concluded that the larger and more long standingcompany, the more obedient to comply with regulations set by Bapepam.Keywords: corporate governance, financial performance, managerial ownership, company’s size,

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