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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 7 Documents
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Search results for , issue "Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan" : 7 Documents clear
MANIPULASI LABA SEBELUM DELISTING Maharani Dhian Kusumawati
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.723 KB) | DOI: 10.21460/jrak.2013.91.19

Abstract

This study aims to test earnings manipulation by the firm prior delist from the stock exchange in Indonesia, Malaysia, Singapore, and Thailand. Manipulation of earnings used is accrual earnings management and calculate using discretionary accruals. The study found that forced delisted firms and voluntary delisted firms manipulate earnings by income decreasing. Income decreasing in forced delisted firms higher than income decreasing in voluntary delisted firms. Keywords: earnings management¸ delisting, forced delisted, voluntary delisted
PENGARUH PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN PUBLIK DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN Umi Murtini; Yusefin Puspa Tirtaningrum
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.174

Abstract

Punctuality is important character in reporting the financial report besides main report and note of financial report. Delay of financial report publication will destract its user. Demand of its punctuality in delivering financial report of public enterprise in Indonesia is regulated on UU No. 8, 1995 on capital market and based on BAPEPAM chief’s decision No.36/PM/2003 on regular financial report obligation. This research aims to test the impact of profitability, liquidity, public ownership and KAP reputation towards punctuality on reporting the financial report. The test is using logistic regression analysis. The result shows that profitability, liquidity, and KAP reputation do not affect toward the punctuality on reporting the financial report, meanwhile the public ownership affects the punctuality on reporting the financial report. Keywords: punctuality, KAP reputation, financial report.
KOMITMEN ORGANISASIONAL, KEPUASAN KOMPENSASI, KEPUASAN PEKERJAAN, DAN KINERJA KEUANGAN RETAIL MODERN R. Philipus Lewis
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.20

Abstract

The purpose of this study is to examine the effect of organizational commitment, job satisfatction, pay satisfation on modern retail busines’ financial performance. Primary data have been collected from 54 modern retail’s employees. Multiple regression is used for testing three hypotheses. The results show that organizational commitment has effect on modern retail busines’ financial performance. Meanwhile, job satisfatction and pay satisfation have not influance on modern retail busines’ financial performance. Keywords: organizational commitment, pay satisfaction, job satisfacion, financial performance
INSIDER OWNERSHIP, DIVIDEN, DAN KEBIJAKAN HUTANG: PERAN MODERASI FREE CASH FLOW Prita Sukma Ariyanti
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.175

Abstract

The purpose of this study is to examine the moderating role of free cash flow to relationship between insider ownership and dividend toward debt policy. This studi uses non-banking and insurance firms, which listed in the indonesian stock market over 2004 - 2008. Empirical data are analyzed by using pooled least square method. The results show that insider ownership has positive influence on debt policy meanwhile dividend payout ratio has negative influence on debt policy. Free cash flow has the moderating effect on the relationship between insider ownership and dividend toward debt policy. Keywords: Insider Ownership, Dividend Payout Ratio, Debt Policy, Free Cash Flow.
INSIDER OWNERSHIP, DIVIDEN, DAN KEBIJAKAN HUTANG: PERAN MODERASI FREE CASH FLOW Ariyanti, Prita Sukma
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.175

Abstract

The purpose of this study is to examine the moderating role of free cash flow to relationship between insider ownership and dividend toward debt policy. This studi uses non-banking and insurance firms, which listed in the indonesian stock market over 2004 - 2008. Empirical data are analyzed by using pooled least square method. The results show that insider ownership has positive influence on debt policy meanwhile dividend payout ratio has negative influence on debt policy. Free cash flow has the moderating effect on the relationship between insider ownership and dividend toward debt policy. Keywords: Insider Ownership, Dividend Payout Ratio, Debt Policy, Free Cash Flow.
PERBANDINGAN KINERJA KEUANGAN BANK DEVISA DAN BANK NON DEVISA DI INDONESIA Sally Ridge Angie Manuputty; Hari Sunarto
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.17

Abstract

This research is aimed at examining whether the foreign exchange banks perform better than non foreign exchange banks. The sample size of both bank categories are drawn almost evenly i.e. twenty fourth foreign exchange banks and twenty fifth non foreign exchange banks as they are listed in the Bank Indonesia for period of 2006 until 2010. The independent sample statistical t-test and U Mann Whitney test are used to examine the hypothesis. Almost all financial ratios as indictors’ bank performance disclose that foreign exchange banks surpass those non foreign exchange banks. The descriptive statistic of financial ratios may reflect the advantage of the former bank category such larger geographic coverage and superiority in management team. However, according inference statistical test came to conclusion that foreign exchange bank performs better significantly in lower operational risk and hence lower cost of fund respectively. The non foreign exchange bank category prove a better in capital adequacy ratio, however the foreign exchange bank category has superior absolute paid up capital. Keywords : financial performance, foreign exchange bank, non foreign exchange bank.
PROFITABILITAS DAN RETURN SAHAM: PERAN MODERASI ARUS KAS OPERASI DAN UKURAN PERUSAHAAN Murni Prasetyaningrum
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.18

Abstract

This study aims to determine the effect of profitability on stock returns with operating cash flow and firm size as a moderating variable of companies listed on the Indonesia Stock Exchange in 2006-2008. The population in this study is all companies listed on the Indonesia Stock Exchange. Sample is taken by using purposive sampling method. The hypothesis is tested using regression with variable moderation. Results of this study show that profitability has a positive effect on stock returns, operating cash flow does not significantly moderate the relationship between profitability and stock returns, firm size does not moderate the relationship between profitability and stock returns. Keywords: profitability, stock returns, operating cash flow, size

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