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Jurnal Riset Akuntansi Soedirman
Published by Universitas Jenderal Soedirman
ISSN : -     EISSN : 2830571X     DOI : https://doi.org/10.32424/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, JRAS provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JRAS accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JRAS accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 16 Documents
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Search results for , issue "Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)" : 16 Documents clear
ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), COMPANY SIZE AND LEVERAGE ON FIRM VALUE WITH PROFITABILITY MEDIATION VARIABLES ON MINING COMPANY LISTED ON THE IDX (BEFORE COVID-19 2016-2019 AND DURING COVID-19 2020) Nenshiria Septyaning Wibowo; Wita Ramadhanti; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.161 KB) | DOI: 10.32424/1.jras.2022.1.1.6370

Abstract

The purpose of this study was to analyze the effect of Corporate Social Responsibility (CSR), company size, and leverage on firm value by using the moderating variable of profitability in mining companies listed on the IDX (2016-2020). The number of samples in the companies studied was 27 companies. The research used a purposive sampling method to determine the selection. Data analysis using multiple regression analysis and also an endurance test The results of this study are Corporate Social Responsibility (CSR) has no effect on firm value. Company size has no effect on firm value. Leverage has no significant effect on firm value. All moderating relation also variable cannot be proven. Hence this research then made supplementary test by divided the timeline after and during covid. The results shows that the insignificant of data due to different situation before covid and during covid. Before covid period (2016-2019) the results consistent with main hypothesis testing. Thus, during Covid-19 profitability moderate the relations between company size and firm value during 2020. The implication of this research is to help investors make investment decisions and help companies optimize the company.
THE EFFECT OF FIRM SIZE, PROFITABILITY AND PUBLIC OWNERSHIP STRUCTURE ON INCOME SMOOTHING AFTER THE IMPLICATION OF PSAK 50 AND 55 Achmad Tezar Pahlevi Stefannandra; Negina Kencono Putri; Wita Ramadhanti; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.565 KB) | DOI: 10.32424/1.jras.2022.1.1.6390

Abstract

PSAK 50 & 55 (revised) is important for the banking sector, as it aims to increase transparency, reducing disclosure that only benefit for banking managerial and narrow down the possibilities of fraud. Income smoothing is one form of fraud that management is often done to maximize the benefits for themselves, so that make any investor incorrect in making decisions for their investment. This study is a verification to test the truth of knowledge and previous research on banking companies listed on the IDX. This study takes the title: "The Effect of Firm Size, Profitability and Public Ownership Structure On Income Smoothing After The Implementation Of PSAK 50 & 55" (Case Study on Banking Companies Listed on the Indonesia Stock Exchange Period 2010-2014). The population in this study are all banking companies listed on IDX in 2010-2014. This study used 25 banking companies as samples obtained through purposive sampling method. Discretionary Accrual by Modified Jones used to determine income smoothing practice. Multiple Linear Regression method used to test the effect of independent variables and the dependent variable in this study. The results of the study provides empirical evidence as follows, first, firm size has no effect on income smoothing practice. Second, return on assets has no effect on income smoothing practice. Third, operating profit margin has no effect on income smoothing practice. Fourth, earnings per share negatively affect income smoothing practice. Fifth, public ownership structure positively affect income smoothing practice. The findings of this study have implications for investors to be more cautious on earnings per share and public ownership structure in the decision to invest, because both of these factors have an influence on income smoothing practice.
ANALISIS KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMEDIASI PENGARUH VARIABEL KINERJA KEUANGAN, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LINGKUNGAN Fatikhatun Khasanah; Eliada Herwiyanti; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.728 KB) | DOI: 10.32424/1.jras.2022.1.1.6455

Abstract

This research is a literature study by analyzing the annual reports of PROPER participating companies listed on the Indonesia Stock Exchange in 2016-2017. This study aims to determine the ability of Good Corporate Governance to mediate the effects of financial performance, environmental performance, and company size on environmental disclosure.. The population in this study are all of PROPER participating companies that are listed on the Indonesia Stock Exchange during 2016-2017. Determination of samples using purposive sampling technique, so the number of samples is 32 companies. The results of this research show that: (1) Good Corporate Governance is able to mediate the effects of financial performance, environmental performance, and company size on environmental disclosure; (2) Good Corporate Governance is not able to mediate the effect of financial performance on environmental disclosure; (3) Good Corporate Governance is not able to mediate the effect of environmental performance on environmental disclosure; (4) Good Corporate Governance is able to mediate the effect of company size on environmental disclosure; (5) Financial performance has a positive but not significant effect on environmental disclosure; (6) Environmental performance has a positive but not significant effect on environmental disclosure; (7) Firm size has a positive and significant effect on environmental disclosure.
ANALISIS PENGGUNAAN TEKNOLOGI APLIKASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI KABUPATEN BANYUMAS MELALUI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Vieridho Rafif Raditya; Dona Primasari; Rini Widianingsih
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.26 KB) | DOI: 10.32424/1.jras.2022.1.1.6482

Abstract

This research focus on acceptance and using of accountant application technology on small-medium scale business with TAM approaches. The research is done to ninety eight small-medium scale business in Banyumas Regency with purposive sampling as sampling method. This research use quantitative survey to collect data. The research data is a primary data with questionnaire collective method. The collected data were analyzed using SmartPLS 3.0. The result of this study indicate that the perceived ease of use significantly impacts perceived usefulness and attitude toward using of accountant application technology, perceived usefulness significantly impacts attitude toward using of accountant application technology, attitude toward using significantly impacts behavioral intention of accountant application technology, and behavioral intention significantly impacts actual system using of accountant application technology.
PENGARUH LINGKUNGAN ETIKA, INTENSITAS MORAL, DAN KOMITMEN PROFESIONAL TERHADAP INTENSI WHISTLEBLOWING Syahsa Permata Dwitia; Atiek Sri Purwati; Krisnhoe Rachmi Fitrijati; Umi Pratiwi
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.152 KB) | DOI: 10.32424/1.jras.2022.1.1.6673

Abstract

The purpose of this study was to examine the influence of the ethical environment, moral intensity, and professional commitment on the intensity of whistleblowing of employees at the Purwokerto, Purbalingga, and Banyumas District Attorney's Offices. This type of research is quantitative research. The data collection technique used a questionnaire. The sampling technique in this study used a saturated sample technique. The population of this study were 140 attorneys and the sample used in this study were 128 people. Data analysis technique using multiple linear analysis. The results showed: (1) The ethical environment has a positive and significant effect on whistleblowing intentions, (2) Moral intensity has a positive and significant effect on whistleblowing intentions, (3) Professional commitment has a positive and significant impact on whistleblowing intentions.
ANALISIS KAPABILITAS APIP DENGAN PERSPEKTIF INTERNAL AUDIT CAPABILITY MODEL (IA-CM) (Studi Kasus pada Inspektorat Kabupaten Banyumas) Firmansyah *; Atiek Sri Purwati; Uswahtun Hasanah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.883 KB) | DOI: 10.32424/1.jras.2022.1.1.6726

Abstract

This research is a qualitative case study. The research objective was to determine the level of capability, factors inhibiting performance capabilities, and strategies for improving the capability of APIP in Inspectorate of Banyumas. The population in this study are all structural officers, functional official auditors in Inspectorate Banyumas and also involve speakers from BPKP. The data used are primary data obtained from interviews, questionnaires, and documents as well as secondary data is a report and publication of the BPKP and Inspectorate of Banyumas. The results showed that the IA-CM capabilities of Inspectorate of Banyumas is at level 1 (initial) of 5 existing level, which means that the Inspectorate has not guaranteed its business processes in accordance with the rules and have not been able to detect the occurrence of corruption yet. The achievement of these levels is not in accordance with the National Medium Term Development Plan Year 2014-2019 that the target of APIP capability must already be at level 3 (integrated) in addition to be able to guarantee its business process and detect corruption, APIP also able to assess efficiency, effectiveness, and economy of an activity and is able to provide consulting on corporate governance, risk management and internal control. The implications of the above conclusion that in order to improve their capabilities, Inspectorate of Banyumas should make improvements that include fourteen key process areas (KPA) which is required to achieve the level 3. However, earlier must meet the requirements to achieve level 2 (infrastructure) in advance. Efforts to do are to make the proposed offering performance benefits, in coordination with the Regent and the Regional Employment Board in terms of hiring Inspectorate, planning education and training for auditors, to make way for the auditor to be a member AAIPI, guidelines on the preparation of PKPT based management priorities, budgeted work plan at 1 percent of the expenditure budget, and prepare SOPs related to the preparation of the Internal audit Charter and procedures for requesting audit data needs.

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