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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 8 Documents
 1 
Search results for , issue "Vol 6, No 1 (2021): April 2021" : 8 Documents clear
ANALYSIS OF FINANCIAL PERFORMANCE AND INTERNET FINANCIAL REPORTING ACCESSIBILITY IN IMPROVING THE COMPLIANCE IN FINANCIAL INFORMATION DISCLOSURE Anissa Windarti
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4345

Abstract

Financial information disclosure is a public demand that must be fulfilled bythe local government. This study aimed to describe the financial performanceand IFR accessibility in improving compliance in financial informationdisclosure. There were 34 provincial governments in Indonesia taken as thepopulation of this study. The sample was taken using purposive samplingtechnique with the requirements of having e-government and accessiblewebsite until June 2018 and having a Financial Statement for the period of2015-2016. The data were analyzed using descriptive analysis withquantitative approaches. The results showed that the financial performanceduring the period of 2015-2016 did not show an evenly improved performancein each financial ratio. IFR accessibility in obtaining financial informationhas also not been maximally provided in the official website of the localgovernment. The level of compliance of financial information disclosures in2016 has decreased from which in 2015. This situation showed that theexisting financial performance and IFR accessibility had not been able toimprove compliance in disclosing financial information on the official localgovernment websites.
GCG, CORPORATE CHARACTERISTICS, AND FINANCIAL DISTRESS AS A DETERMINANT OF EXTENSIVE VOLUNTARY DISCLOSURES Indri Kartika; Icca Pramadila; Sri Sulistyowati
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4346

Abstract

The existence of a conflict of interest between the principal and theagent causes information asymmetry. This information asymmetry canbe minimized by voluntary disclosure in the annual report. GCGfactors, company characteristics, and financial distress are predicted toinfluence the extensive voluntary disclosure. This study aims to examinethe effect of ownership dispersion, financial distress, the board size,CEO duality and age of listings on the extensive voluntary disclosure.Data population are basic and chemical industry companies listed onIDX for the 2015-2018. A purposive sampling was used as method andobtained 160 samples. This study used secondary data from annualreports. Data were analyzed by using the Multiple Linear RegressionAnalysis method. This study found that Ownership Dispersion and Sizeof the Board of Commissioners have a significant positive effect onExtensive Voluntary Disclosure. Whereas Financial Distress, CEODuality, and Age of Listing have no significant effect on ExtensiveVoluntary Disclosure.
THE EFFECT OF EPS, ROA, DIVIDEND AND INFLATION ON STOCK PRICES IN FINANCIAL SECTOR COMPANIES LISTED ON IDX FOR THE 2015-2019 PERIODS Maya Sabirina Panggabean; Clara Clara; Vidya Natalie; Fanny Fanny; Vanessa Titania
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4347

Abstract

This study intends to explore and analyze how the relevance between EPS,ROA, Dividends and Inflation on stock prices in financial sector companies in2015-2019. This test method uses a quantitative approach, with quantitativedescriptive type of testing and uses multiple linear regression methods.Population of 91 companies with purposive sampling method, obtained totalsample of 120 from 24 companies. Based on the test results, it can beconcluded that simultaneously EPS, ROA, Dividend and Inflation have asimultaneous and positive effect on stock prices., it is obtained Fcount138.822> Ftable 2.451. Partially, EPS has a positive effect on stock prices,the results obtained are Tcount 7,215> Ttable 1,981 and sig. 0.000 <0.05compared to ROA has a negative effect on stock prices, the results obtainedare Tcount -4.053 <Ttable -1.981 and the sig value. 0.000 <0.05. Dividend resultsobtained Tcount 1.621 <Ttable 1.981 and sig.0.108> 0.05 for inflation, the resultsobtained Tcount -0.597> Ttable -1.981 and sig value. 0.552> 0.05.
THE EFFECT OF LOAN TO DEPOSIT RATIO (LDR), INFLATION, INTELLECTUAL CAPITAL AND NET PROFIT MARGIN (NPM) ON PROFITABILITY IN CONVENTIONAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2018 PERIOD Wenny Anggita
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4341

Abstract

This study aims to analyze the effect of Loan to Deposit Ratio, Inflation,Intellectual Capital and Net Profit Margin on profitability. This research usesthis type of research with a quantitative approach by using panel data andprocessed using e-Views software. The sample used was 29 ConventionalBanks listed on the Indonesia Stock Exchange 2014-2018. The results of thisstudy reveal that the Loan to Deposit Ratio, Inflation and Net Profit Marginhave a positive effect on profitability. While Intellectual Capital does not havea positive effect on profitability.
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE Ermia Puspaninggiri
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4348

Abstract

This study aims to find empirical evidence of the influence between variables,namely profitability, leverage, and good corporate governance (auditcommittee, institutional ownership) on firm value. The number of samplesused are 14 food and beverage sector manufacturing companies listed on theIDX in the 2017 – 2019 period and a total of 168 data. The secondary dataselected were obtained from the financial statements of companies listed onthe IDX. Purposive sampling method (sampling technique selected randomly)was used to collect samples. The data was processed by multiple regressionanalysis with SPSS 23 for windows by looking at the results of descriptivestatistical analysis, classical assumption testing and hypothesis testing with ttest and F test. Based on the research conducted, the result is that profitabilityhas a positive and significant effect on firm value. Meanwhile, Leverage, auditcommittee, and institutional ownership have no effect on firm value.
THE ROLE OF ERP IMPLEMENTATION AS A MODERATION VARIABLE, THE INFLUENCE OF AUDIT COMMITTEE EXPERTISE ON THE TIMELINESS OF FINANCIAL STATEMENT DURING THE COVID-19 PANDEMIC Herry Laksito
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4342

Abstract

The purpose of this study was to examine the effect of the expertise of the auditcommittee members on the timeliness of financial reporting by implementingERP as a moderating variable. The independent variable used in this study isthe expertise of the audit committee members. While the dependent variableused in this study is the timeliness of financial reporting and the moderatingvariable in this study is the implementation of ERP. The population in thisstudy are companies listed on the IDX and included in the LQ45 stock index.The population used in this study were 44 companies. The results of this studyindicate that the expertise of the audit committee members has a positive andsignificant effect on the accuracy of the company's financial reporting. Theresearch result showed that the implementation of ERP weakened therelationship between the expertise of the audit committee members and thetimeliness of the company’s financial reporting.
IMPACT OF FINANCING DECISIONS ON PROFITABILITY DIMEDIENT POLICY Supami Wahyu Setiyowati; Mochamad Fariz Irianto
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4349

Abstract

Funding decisions are management decisions in investment financing. Thepurposes of the studies were to determine the impact of funding decisions ondividends policy mediated by profitability. The population of this research iscompanied registered in the Jakarta Islamic Center for the period 2017-2019.The sample selection method is based on the specified criteria. The data'sanalysis technique used parth analysis. The results of the research shows thatfunding decisions have an impact on dividend policy. Profitability affectsdividend policy. Der's proxied funding decision has no effect on profitability.Funding decisions proxied by DER have an effect on profitability. Fundingdecisions affect dividend policy mediated by profitability.
ANALYSIS OF IMPLEMENTATION AND REPORTING OF ENVIRONMENTAL COST ACCOUNTING AT PT. SEMENT PUGER JAYA RAYA SENTOSA Wahyu Saskia Istiqomah; Arik Susbiyani; Elok Fitriyah
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4343

Abstract

Environmental accounting is a practice or activity that has a role in providingaccounting information and can be influenced by the company onenvironmental problems that are realized in the form of financial and nonfinancialreports. Environmental costs are costs incurred by the company toprevent environmental damage or costs incurred in the event of environmentaldamage caused by company waste. This study aims to analyze the applicationand reporting of environmental cost accounting at PT. The Puger Jaya RayaSentosa Cement is in accordance with the current PSAK, Law, and theory.This study uses primary data obtained through observation and interviews,secondary data obtained through documentation and company record data.Data analysis techniques in this study using descriptive analysis, whichdescribes by analyzing and comparing the findings with PSAK no. 33 yearsrevised 2011 on General Mining Accounting.

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