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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Kristen Petra Surabaya
ISSN : 14110288,     EISSN : 23388137     DOI : https://doi.org/10.9744/jak
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 22 No. 1 (2020): MAY 2020" : 5 Documents clear
The Effect of Managerial Ability and Tone of Earnings Announcements towards Market Reactions Zaenal Fanani; Zakiyyah Riris Merbaka
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.846 KB) | DOI: 10.9744/jak.22.1.10-17

Abstract

This study aims to examine and analyse the effect of Managerial Ability, Tone of Earnings Announcements, and Market Reactions. Using Return on Asset and Firm Size as control variables. In this study population taken is manufacturing companies that are listed on the Indonesia Stock Exchange during the year 2015-2016. Based on the population criteria set, the sampling method is purposive sampling. The sa
The Relationship between Financial Distress and Financial Health Prediction Model: A Study in Public Manufacturing Companies Listed on Indonesia Stock Exchange (IDX) Khaira Amalia Fachrudin
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.171 KB) | DOI: 10.9744/jak.22.1.18-27

Abstract

Financial distress prediction models of Altman, Springate, Zmijewski, Grover, and Khaira have been widely applied to predict financial distress and financial health. This study aims to analyze score correlations within the prediction results of the mentioned models applied in manufacture companies listed in the Indonesian Stock Exchange. The sample includes 30 companies which faced financial distress during economic crisis in 1997–1998 and, as comparison, incorporates 28 financially healthy companies. Observations were made during one and two years before the financial distress occurred, i.e. between 1995 until 1999, as well as from 2015 until 2018 to measure the financial health level in the companies. In this study, we use the correlation analysis. The results showed that  models which have a strong and significant relationship at alpha 5% are models from Altman - Springate, Altman - Khaira, Springate - Khaira, and Zmijewski - Khaira. Grover model which does not have the predictor in the form of leverage, however has a weak correlation with other model as well as the actual condition
The Influence of CEO’s Demographic Characteristics on Tax Aggressiveness in Family Firm Dwi Astutik; Lintang Venusita
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.403 KB) | DOI: 10.9744/jak.22.1.1-9

Abstract

This research aims to analyze how the educational background, tenure, and gender of Chief Executive Officer (CEO) affect tax aggressiveness in a family firm. Independent varia­bles comprise the educational background, tenure, and gender of CEO while tax aggres­sive­­ness plays as dependent variable. In addition to those three parameters, the controlled variable also includes leverage and profitability. Population and sample of this research were taken from family firms registered in the Indonesian Stock Exchange during 2013 - 2016. With the purposive sampling, the number of total samples and sampling units in this research are 42 and 168, respectively. Furthermore, documentation techniques manifested in financial state­ment and annual report are used as data collection method where panel data regression with a fixed effect model is employed for statistical analysis. The present results demonstrate that the educational background and profitability significantly give a negative effect on the tax aggressiveness whereas the tenure and leverage considerably contribute to a positive conse­quence in the tax aggressiveness. Interestingly, it is shown that the gender factor does not substantially influence the tax aggressiveness.
The effects of Corporate Governance, Audit Quality, and Conservatism on Loan Collateral Requirements Sansaloni Butar Butar
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.539 KB) | DOI: 10.9744/jak.22.1.28-39

Abstract

In competitive credit markets, borrowers and lenders have equal information on default risks. Under these circumstances, loan collateral are less important in credit decision-making. But in emerging credit market,  like Indonesia, borrowers and lenders do not possess equal information on firms’ future prospect, making use of collateral in mitigating default risk have become common practice. Despite strong theoretical support for the use of collateral to protect lenders from default risk, excessive protection may have a negative effect on the debt markets. However,  some Indonesian firms are not required to provide collateral for bank debts. This study examines the effect of Board of Commissioners independence, governance committees, audit quality, and conservatism on the likelihood of using loan collateral. Using slovin formula, as much as 785 firm listed in Indonesia Stock Exchange were collected during sample period of 2012-2015.  Logistic regression analysis suggest that firms with higher Board of Commissioners independence, having separate governance committee, hire Big 4 auditors, apply conservative accounting policies are less likely to provide loan collateral.
Which Retail Firm Characteristics Impact On Financial Distress? Elok Heniwati; Erlina Essen
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.228 KB) | DOI: 10.9744/jak.22.1.30-36

Abstract

This study is to examine whether liquidity, profitability, leverage, sales growth, operating capacity, and size have influenced on financial distress by using retail industry that listed in the Indonesia Capital Market. Sample determination basing on purposive sampling results 19 companies with complete data over the observation period (2014-2018). Data was manually collected from the website, www.idx.com. By using logistic regression, the findings show that profitability and leverage have significant influenced on financial distress. Moreover, predictor liquidity, sales growth, operating capacityand firm’s size have no relationship with financial distress.

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