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INDONESIA
Jurnal RAK (Riset Akuntansi Keuangan)
Published by Universitas Tidar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 5, No 2 (2020): October 2020" : 6 Documents clear
PENTAGON FRAUD ANALYSIS IN DETECTING FRAUDULENT FINANCIAL REPORTING USING F-SCORE MODEL Titi Purbo Sari; Dian Indriana Tri Lestari
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3658

Abstract

This study aims to examine the effect of pentagon fraud on fraudulent financial reporting. The sample used in this study was 144 annual reports on 40 banking companies that were reported on the Indonesia Stock Exchange (IDX) for the period 2015 - 2018. The data analysis method of this study used the method of multiple linear regression analysis. The results showed that the Pressure factor with the Financial Stability category and the Opportunity factor with the Effective Monitoring category had a significant effect on fraudulent financial reporting. Meanwhile, the Pressure factor in the Financial Target and External Pressure categories, Opportunity factor in the Nature of Industry category, Rationalization factor in the Change in Auditor category, Competence factor in the Change In Director category,
PROFIT MANAGEMENT ANALYSIS OF PROPERTY AND REAL ESTATE COMPANIES Fyona Chelindiva; Maria Stefani Osesoga
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3659

Abstract

This research aims to determine the effect of profitability, firm size, environment uncertainty, and growth opportunity towards earning management. By using the purposive sampling method, there were 43 companies listed in Indonesia Stock Exchange (IDX) from property, real estate, and building construction sectors for the period 2016-2018 used as samples. The results are profitability, firm size, environment uncertainty, and growth opportunity simultaneously has a significant effect on earnings management. Partially, profitability has a significant positive effect toward earning management, firm size and environment uncertainty has no positive effect toward earning management, and growth opportunity has no negative effect toward earning management.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON DISCLOSURE OF SUSTAINABILITY REPORT Wijaya Triwacananingrum; Ellesia Briohny Gunawan; Shelly Lolitha; Velda Verika
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3654

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) which is proxied by independent commissioners, audit committees, managerial ownership, governance committees, and Financial Performance proxied by profitability, and leverage on disclosure of sustainability reports, using quantitative logistic regression methods and samples chosen using a purposive sampling method from annual report data and sustainability reporting published in 2018, published by the Indonesia Stock Exchange (IDX), obtained 249 research samples. The results of this study are the audit committee and the governance committee show a positive and significant effect on the sustainability report disclosure, while the independent board of commissioners, managerial ownership, profitability, and leverage do not show a significant effect on the sustainability report disclosure.
THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS AND AUDIT QUALITY ON EARNINGS MANAGEMENT Jannah Zahra Inayah; Andrian Budi Prasetyo
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3655

Abstract

This study examines the effect of audit quality and audit committee effectiveness on earnings management in manufacturing company with effectiveness of audit committee as moderating variable. This study uses 300 samples from manufacturing company listed on the Indonesian Stock Exchange during the period of 2016-2018, and it is determined by using purposive sampling method. The data used in this study is secondary data which contains company financial information and annual reports obtained from Indonesia Stock Exchange (IDX) and Bloomberg. This research is using multiple regression analysis as data analysis technique. The result shows that there is a significant negative effect towards the specialization of auditors moderated by audit committee on earnings management. However, the auditor's reputation moderated by the audit committee has a positive and significant effect, and the period of auditor moderated by the audit committe
INTERNAL CONTROL IN REFOCUSING AND USE OF DANUREJO MERTOYUDAN MAGELANG VILLAGE FUNDS IN PANDEMIC COVID-19 OUTBREAK Fuad Yanuar AR
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3656

Abstract

This study aims to measure and understand the effectiveness of internal control in refocusing and using village funds in the Danurejo village during the covid 19 pandemic based on PP No.60 Year 2008. This study uses a qualitative descriptive approach by collecting data through online interviews because it follows the health protocol due covid global pandemic 19. This study illustrates the internal controls carried out and explains the lack of reliability of financial statements and efforts to streamline internal control over the use of village funds for handling the Covid 19 pandemic based on PP No. 60 of 2008.
INTEGRATION OF COST VOLUME PROFIT AND ACTIVITY BASED COSTING IN OBTAINING COST ACCURACY FOR DECISION MAKING Andi Muliati; Syamsuri Rahim
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3657

Abstract

This study aims to provide an explanation of how the integration of CVP and ABC can provide results of analysis and information that is more accurate than the traditional CVP on Elegant Photography to be used as a basis for decision making. The method used in this research is descriptive quantitative method by collecting data and information from the research location directly through interviews, observation and documentation. Furthermore, data and information analysis is obtained using cost volume profit analysis tools including break-even analysis, profit planning, margin of safety, shut down point, degree of operating leverage, and contribution margin and Activity based costing. The results obtained from this study provide the availability of more accurate and varied information. The CVP analysis results show the number of break-even points, earnings plans and contribution margins. As well as showing excellent performance in terms of the percentage of MOS and DOL while ABC analysis provides information about better cost accuracy so that the data and information from these two Terk can be the basis for strategic decision making for management

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