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Jurnal Reviu Akuntansi dan Keuangan
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Core Subject : Economy,
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Articles 346 Documents
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND EFFORTS TO PREVENT FRAUD IN BANKING COMPANIES Endah, Nur; Tarjo, Tarjo; Musyarofah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.705 KB) | DOI: 10.22219/jrak.v10i1.10268

Abstract

To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governance and efforts to prevent fraud in banking companies. The research method used is a qualitative method. The data sources are primary and secondary data. The data is collected by interview, observation, and documentation. Whereas the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results of the study show that the application of GCG at PT. BPR X can be said to be done according to the rules, but it is not yet optimal, it can be seen from several problems that exist in the company. The maximum implementation of GCG is expected to prevent fraud in banking companies.
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND EFFORTS TO PREVENT FRAUD IN BANKING COMPANIES Nur Endah; Tarjo Tarjo; Siti Musyarofah
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.705 KB) | DOI: 10.22219/jrak.v10i1.10268

Abstract

To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governance and efforts to prevent fraud in banking companies. The research method used is a qualitative method. The data sources are primary and secondary data. The data is collected by interview, observation, and documentation. Whereas the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results of the study show that the application of GCG at PT. BPR X can be said to be done according to the rules, but it is not yet optimal, it can be seen from several problems that exist in the company. The maximum implementation of GCG is expected to prevent fraud in banking companies.
WHISTLEBLOWING INTENTION IN ORGANIZATIONAL JUSTICE & ETHICAL CLIMATE: AN EXPERIMENTAL STUDY Setiawan, Jonathan Wiyarta; Utami, Intiyas; Pesudo, David Adechandra Ashedica
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1023.02 KB) | DOI: 10.22219/jrak.v10i1.10394

Abstract

Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many factors, among them are organizational justice and ethical climate. Organizational justice consists of distributive justice, procedural justice and interactional justice, while ethical climate consists of egoism, benevolence and principle of ethical climate. This research was conducted to examine employees’ tendencies to show their whistleblowing intentions when faced with organizational justice and ethical climate. Laboratory study was used as the type of this research that was administered at one of private universities in Yogyakarta and this research used 115 bachelor students majoring in accounting as the subjects of this research and generated 63 usable data. This research used 3x3 between subjects experiment as the design of the research and manipulated organizational justice and ethical climate. The results show that subjects who experienced distributive justice and benevolence of ethical climate had higher employees’ tendencies to show whistleblowing intentions than subjects who experienced procedural justice and interactional justice and ethical climate of egoism and ethical climate of benevolence .
WHISTLEBLOWING INTENTION IN ORGANIZATIONAL JUSTICE & ETHICAL CLIMATE: AN EXPERIMENTAL STUDY Jonathan Wiyarta Setiawan; Intiyas Utami; David Adechandra Ashedica Pesudo
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1023.02 KB) | DOI: 10.22219/jrak.v10i1.10394

Abstract

Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many factors, among them are organizational justice and ethical climate. Organizational justice consists of distributive justice, procedural justice and interactional justice, while ethical climate consists of egoism, benevolence and principle of ethical climate. This research was conducted to examine employees’ tendencies to show their whistleblowing intentions when faced with organizational justice and ethical climate. Laboratory study was used as the type of this research that was administered at one of private universities in Yogyakarta and this research used 115 bachelor students majoring in accounting as the subjects of this research and generated 63 usable data. This research used 3x3 between subjects experiment as the design of the research and manipulated organizational justice and ethical climate. The results show that subjects who experienced distributive justice and benevolence of ethical climate had higher employees’ tendencies to show whistleblowing intentions than subjects who experienced procedural justice and interactional justice and ethical climate of egoism and ethical climate of benevolence .
HOW BANKING STOCK PRICES RESPOND TO GROSS DOMESTIC PRODUCT, EXCHANGE RATES AND INFLATION: EMPIRICAL STUDIES OF INDONESIA AND HONG KONG Zuhroh, Idah
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.323 KB) | DOI: 10.22219/jrak.v10i1.10539

Abstract

The study aims to analyze how banking stock prices response to GDP, inflation and exchange rate in the Indonesia Stock Exchange (IDX) and Hong Kong Stock Exchange (HKEX). For this purpose a panel data of of seven listed bank’s company in each country for the 2016Q1-2018Q4 period is used for empirical analysis.  The model analysis using static and dynamic panel regression.  Static regression used are Fixed Effect, Random Effect or Common Effect by Chow test while dynamic regression used Generalized Method of Moments (GMM). The results revealed that stock prices respond positively to GDP and negatively to exchange rates on both exchanges. Furthermore, inflation was responded positively by stock prices on IDX, meanwhile inflation was responded negatively at HKEX. The differences in the values of the regression coefficients on two exchanges represented that the IDX is less responsive to the exchange rate and inflation variables than HKEX. Contrary, GDP was found more sensitive in Indonesian compared to Hongkong.  Dynamic regression is proved that HKEX is more efficient than IDX. Investors in IDX are still responding to the prices of the previous period, while investors at HKEX responded immediately to macroeconomic variable information without considering stock prices in the previous period.
HOW BANKING STOCK PRICES RESPOND TO GROSS DOMESTIC PRODUCT, EXCHANGE RATES AND INFLATION: EMPIRICAL STUDIES OF INDONESIA AND HONG KONG Idah Zuhroh
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.323 KB) | DOI: 10.22219/jrak.v10i1.10539

Abstract

The study aims to analyze how banking stock prices response to GDP, inflation and exchange rate in the Indonesia Stock Exchange (IDX) and Hong Kong Stock Exchange (HKEX). For this purpose a panel data of of seven listed bank’s company in each country for the 2016Q1-2018Q4 period is used for empirical analysis.  The model analysis using static and dynamic panel regression.  Static regression used are Fixed Effect, Random Effect or Common Effect by Chow test while dynamic regression used Generalized Method of Moments (GMM). The results revealed that stock prices respond positively to GDP and negatively to exchange rates on both exchanges. Furthermore, inflation was responded positively by stock prices on IDX, meanwhile inflation was responded negatively at HKEX. The differences in the values of the regression coefficients on two exchanges represented that the IDX is less responsive to the exchange rate and inflation variables than HKEX. Contrary, GDP was found more sensitive in Indonesian compared to Hongkong.  Dynamic regression is proved that HKEX is more efficient than IDX. Investors in IDX are still responding to the prices of the previous period, while investors at HKEX responded immediately to macroeconomic variable information without considering stock prices in the previous period.
THE MODERATING ROLE OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN NON PROFIT SHARING FINANCING, PROFIT SHARING FINANCING AND CREDIT RISK TO FINANCIAL PERFORMANCE OF ISLAMIC BANK Nurmawati, Binar Arum; Rahman, Aulia Fuad; Baridwan, Zaki Zaki
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1082.715 KB) | DOI: 10.22219/jrak.v10i1.10628

Abstract

The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population is all Islamic banking registered in OJK for the period 2015-2018 with a total of 192 observations. These are analyzed using hierarchical regression techniques, multiple linear regression tests and moderated regression analysis (MRA) tests, with e-views 9 software. The results show that non profit sharing financing, profit sharing financing and intellectual capital have a positive and significant effect to financial performance on Islamic banking. While credit risk has a significant negative effect to financial performance of Islamic banking. Furthermore showed that intellectual capital significantly moderates the relationship of non profit sharing finance and profit sharing finance to financial performance Islamic banks. However intellectual capital can’t be moderates the relationship of credit risk and financial performance.
THE MODERATING ROLE OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN NON PROFIT SHARING FINANCING, PROFIT SHARING FINANCING AND CREDIT RISK TO FINANCIAL PERFORMANCE OF ISLAMIC BANK Binar Arum Nurmawati; Aulia Fuad Rahman; Zaki Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1082.715 KB) | DOI: 10.22219/jrak.v10i1.10628

Abstract

The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population is all Islamic banking registered in OJK for the period 2015-2018 with a total of 192 observations. These are analyzed using hierarchical regression techniques, multiple linear regression tests and moderated regression analysis (MRA) tests, with e-views 9 software. The results show that non profit sharing financing, profit sharing financing and intellectual capital have a positive and significant effect to financial performance on Islamic banking. While credit risk has a significant negative effect to financial performance of Islamic banking. Furthermore showed that intellectual capital significantly moderates the relationship of non profit sharing finance and profit sharing finance to financial performance Islamic banks. However intellectual capital can’t be moderates the relationship of credit risk and financial performance.
HERDING BEHAVIOUR AROUND FED FUND RATE ANNOUNCEMENTS IN SOUTHEAST ASIA Arisanti, Ike
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.777 KB) | DOI: 10.22219/jrak.v10i1.10652

Abstract

This study aims to detect herding behavior in the Southeast Asian capital market after the announcement of the fed fund rate in 2018. The population used in this study are all companies listed on the Indonesia, Malaysia, Thailand, Vietnam, Philippines stock exchanges. The sample collection technique in this study used purposive sampling. The method used to detect herding behavior using CSAD was developed by Chang, Cheng, and Khorana (2000). The results of the study found a herding behavior. . Empirical test results from the regression showed the coefficient γ2 is negative and meets the level of confidence at the level of 95%. The ability of the regression results to meet the expected level of confidence, then empirically this can conclude the existence of herding behavior. This means supporting the hypothesis in Hi, thus in aggregate it appears that during the observation period herding behavior occurred after the Fed Fund Rate 2018 was announced Keywords : Fund Fed Rates, Herding, Southeast Asia
HERDING BEHAVIOUR AROUND FED FUND RATE ANNOUNCEMENTS IN SOUTHEAST ASIA Ike Arisanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.777 KB) | DOI: 10.22219/jrak.v10i1.10652

Abstract

This study aims to detect herding behavior in the Southeast Asian capital market after the announcement of the fed fund rate in 2018. The population used in this study are all companies listed on the Indonesia, Malaysia, Thailand, Vietnam, Philippines stock exchanges. The sample collection technique in this study used purposive sampling. The method used to detect herding behavior using CSAD was developed by Chang, Cheng, and Khorana (2000). The results of the study found a herding behavior. . Empirical test results from the regression showed the coefficient γ2 is negative and meets the level of confidence at the level of 95%. The ability of the regression results to meet the expected level of confidence, then empirically this can conclude the existence of herding behavior. This means supporting the hypothesis in Hi, thus in aggregate it appears that during the observation period herding behavior occurred after the Fed Fund Rate 2018 was announced Keywords : Fund Fed Rates, Herding, Southeast Asia

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